Central Lake Community Development District

Agenda June 14, 2024

Agenda

Central Lake
Community Development District

219 E. Livingston Street, Orlando FL, 32801 Phone: 407-841-5524 – Fax: 407-839-1526
June 7, 2024

Board of Supervisors Central Lake Community Development District

Dear Board Members:

The meeting of the Board of Supervisors of the Central Lake Community Development District will be held Friday, June 14, 2024 at 8:00 a.m. at the Mission Inn Resort, El Moro Room, 10400 County Road 48, Howey-in-the-Hills, Florida. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Administration of Oaths of Office to Newly Elected Board Members
Consideration of Resolution 2024-01 Canvassing and Certifying the Results of the Landowners’ Election
Election of Officers
Consideration of Resolution 2024-02 Electing Officers
Approval of Minutes of the September 1, 2023 Board of Supervisors Meeting and Acceptance of the Minutes of the November 3, 2023 Landowners’ Meeting
Ratification of Agreement with Alternative Power Solutions, Inc. to Provide Preventative Maintenance and Demand Services for District Equipment
Consideration of Resolution 2024-03 Approving the Proposed Fiscal Year 2025 Budget and Setting a Public Hearing
Consideration of Proposed FY2025 Rate Schedule and Setting Rate Hearing
Presentation of Frozen Grove WWTP Excess Capacity Analysis
Review and Acceptance of Fiscal Year 2022 Audit Report
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Presentation of Number of Registered Voters – 0
Form 1 Filing Reminder – Due July 1st / CDD Ethics Training Requirement
Supervisors Requests
Other Business
Next Meeting Date
Adjournment

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please contact me.

Sincerely,

George S. Flint District Manager

Cc:	Darrin Mossing, GMS Enclosures

Section III

Section A

RESOLUTION 2024-01
A RESOLUTION CANVASSING AND CERTIFYING THE RESULTS OF THE LANDOWNERS’ ELECTION OF THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT HELD PURSUANT TO SECTION 190.006(2), FLORIDA STATUTES
WHEREAS, pursuant to Section 190.006(2), Florida Statute, a landowners meeting is required to be held within 90 days of the District’s creation and every two years following the creation of a Community Development District for the purpose of electing three (3) supervisors for the District; and

WHEREAS, following proper notice of once a week for 2 consecutive weeks in a newspaper of general circulation in the area of the District, the last day of such publication to be not fewer than 14 days or more than 28 days before the date of the election, such landowners’ meeting was held on November 3, 2023, at which the below-recited persons were duly elected by virtue of the votes cast in their respective favor; and

WHEREAS, the Board of Supervisors by means of this Resolution desire to canvas the votes and declare and certify the results of said election;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT:
The following persons are found, certified, and declared to have been duly elected as Supervisors of and for the District, having been elected by the votes cast in their favor as follows:

Supervisor		# of Votes		Terms		
Katie Beucher 		25		4-Year Term	
Michael Clary 		25		4-Year Term	
Daniel Parks			24		2-Year Term	

The terms of office shall commence immediately upon the adoption of this Resolution:

Adopted this 14th day of June, 2024.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section D

RESOLUTION 2024-02
A RESOLUTION ELECTING OFFICERS OF THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT

WHEREAS, the Board of Supervisors of the Central Lake Community Development District at a regular business meeting held on June 14, 2024 desires to elect the below recited persons to the offices specified.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT:

1. The following persons were elected to the offices shown, to wit:

Chairman

Vice Chairman Treasurer
Assistant Treasurer Assistant Treasurer Secretary
Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary

PASSED AND ADOPTED THIS 14th DAY OF JUNE, 2024.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Minutes

MINUTES OF MEETING CENTRAL LAKE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Central Lake Community Development District was held Friday, September 1, 2023, at 8:00 a.m. at the Mission Inn Real Estate Office, 1080 San Luis, Howey-in-the-Hills, Florida.
Present and constituting a quorum were:

Bud Beucher	Chairman
Heather Miller	Assistant Secretary
Daniel Parks	Assistant Secretary Also present were:
George Flint	District Manager
Kevin Stone	District Counsel
Several Residents

The following is a summary of the minutes and actions taken at the September 1, 2023 meeting. A copy of the proceedings can be obtained by contacting the District Manager.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll.
Mr. Flint stated since we have a few members of the public here I would like to give an overview of the District. The Central Lake Community Development District was established by Lake County pursuant to Chapter 190, in 2001 and the primary purpose of the District is to provide central water and sewer service. The boundaries of the CDD are limited but the service area that the CDD serves is through an interlocal agreement with Lake County and there is also a service agreement with the Town of Howey in the Hills that provides the authorization to serve properties in Howey in the Hills and also what is called their 180 service area, which is their service area. Community Development Districts in general are called limited purpose special Districts, they are government entities with limited powers. We don’t have police powers, permitting, planning or zoning; primarily their role is to own, finance, maintain, operate public infrastructure. That can vary from CDD to CDD, there are over 1,000 community development

September 1, 2023	Central Lake CDD

Districts in the State of Florida. As far as being a government entity there are definite benefits because all the same concepts that apply to city and county commissions, school boards apply to Board Members of Community Development Districts. They are subject to government in the sunshine law, public records law, ethics laws that apply to public officials. There are protections as far as requiring annual independent audits, bidding requirements, all the requirements that a government would have to follow, Community Development Districts have to as well. There are financial disclosures required to be filed annually by the Board Members to the commission on ethics. Community Development Districts are governed by a five-member Board of Supervisors and that is specified in 190, how many there are and how they are elected. In this case because most of the service area for the CDD is outside the boundaries of the actual CDD and it is commercial it is always going to be a landowner elected situation with the Board Members. The CDD in this case not only serves properties within the Mission Inn, we serve Bishops Gate, Venezia, Boondocks Restaurant, town hall, the library, doctors office, the ESE School are all provided service by the Central Lake CDD. It is not just Las Colinas there is a larger service area served by the District. This CDD as opposed to other CDDs you may hear about like the Villages has not issued bonds and not imposed assessments to pay debt service, it is not funding roads and stormwater and amenities, it is just focused on water and sewer.
Mr. Flint introduced himself, the District Counsel and the three Board Members present.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Cruz stated I’m glad to see the issue of ethics has been raised where everybody is going to have to have ethics training starting next year.
There are not many government entities that don’t have voter representation of the people they serve. I would like to ask later on how many CDDs you work with are structured such that they have no residents within their District. The Villages had an issue about 10 years ago regarding a determination by the IRS that their bond issues were not tax free because they do not have representative voters. I question if this is a government entity and not an arm of the declarant.
The website has outdated information, if anyone wanted to reach the Board it is still listed as here at Mission Inn. I will be addressing later on maybe through legislative reach to see how this could be addressed to get us representation.

September 1, 2023	Central Lake CDD

Mr. Albanese stated I was gone for a week but the water turned on because a part was broken and I don’t like the fact that you pay 10 times the amount when you reach certain levels. I understand you are trying to curb the amount of usage, however there is a difference between someone who overuses versus someone who has an accident. You are being penalized at the higher rate. I travel and it has happened a couple of times and it is difficult to find someone to fix the irrigation system and I now have to have a new one put in. I would like to address the rates and how they escalate and see how the numbers were determined. Other utilities have provisions in the event there is an issue they either pay the lower rate or they are not charged for that based on prior use.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the May 23, 2023
Meeting

On MOTION by Mr. Beucher seconded by Ms. Miller with all in favor the minutes of the May 23, 2023 meeting were approved subject to verification of numbers from Park Square.

FOURTH ORDER OF BUSINESS	Public Hearing to Consider Resolution 2023-
03 Adopting the Fiscal Year 2024 Budget and Relating to the Annual Appropriations

On MOTION by Mr. Beucher seconded by Ms. Miller with all in favor the public hearing was opened.

Ms. Cruz asked does this budget include a rate increase. The water was shut off to the community areas and we had to replace a lot of plants. I’m not sure why that would have been done or if it relates in computing the budget. It shows the conflict of interest in having someone who is the declarant the president of the community HOA, the Chairman of the CDD and the owner of the land that the CDD leases. There is an intertwined relationship with the Beucher family that is concerning. It appears that certain things are manipulated that we are not able to keep the CDD budget within reason because of personal interests.
Mr. Flint stated in your agenda is the proposed budget for Fiscal Year 2024, which starts on October 1, 2023 and runs through September 30, 2024. We have updated your projected revenue based on current year projections. We have actuals through the end of July and projected the revenue for next year; we recognize a carry forward of $66,000. There is no proposed rate

September 1, 2023	Central Lake CDD

increase included in this budget, if there were we would have to go through a public hearing process to include a rate hearing as part of this process.
The administrative expenses have not changed much, there is a proposed increase in the management fee and that is included in the proposed budget. The operational expenses we are recognizing a capital outlay line item there and is really a contingency line item. We have increased some of the other line items to recognize our actual expenses...Now that the new sewer plant is operational our operating expenses have increased as a result. You have seen this previously when you approved the proposed budget and set the hearing for today.
If the Board has no questions, I would like Counsel to address the conflict of interest
issue.
Mr. Stone stated I don’t know the details of the HOA and who is on the Board. I do know
that specifically under the statute it is not a conflict of interest with the property owners and landowner elected Board to be the members of the Board. CDDs have a special exception for that circumstance under Chapter 190, there is also some language in the Florida Code of Ethics, Chapter 112 that talks about voting conflicts being removed as an issue in the event of a landowner elected Board. Part of that is just the practical nature of CDDs, they are formed in conjunction with development and often the only person who is a landowner is the developer at the time of their formation. There is no conflict relating to the employment or affiliation of a CDD Board Member with the landowner.
The new requirement for ethics training came out of Tallahassee, the requirement is new but that doesn’t mean the code of ethics didn’t apply to this Board and other CDD Boards before now. This thing that happens January 1, 2024 is a new reporting requirement where we have to check a box on the financial disclosure form certifying that we have taken four hours of training every year; that is what is new. They were not without ethics rules before or without ethics training before.
Mr. Beucher stated I have a concern with the repair line, it is down from actual and up from the 2023 budget. I don’t know if you want to increase that to be on the safe side.
Mr. Flint asked if you want to increase that, then decrease the capital outlay line? Mr. Beucher stated I would.

September 1, 2023	Central Lake CDD

Mr. Flint stated we have Resolution 2023-03 and the budget will be attached to that reflecting the change with an increase in repairs to $45,000 and decrease in capital outlay to
$40,000.

On MOTION by Mr. Parks seconded by Ms. Miller with all in favor Resolution 2023-03 Adopting the Fiscal Year 2024 Budget and Relating to the Annual Appropriations was approved.

On MOTION by Ms. Miller seconded by Mr. Parks with all in favor the public hearing was closed.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Stone stated I distributed a letter about the ethics training requirement and wanted to make sure you were aware of that and let you know that I am likely to provide an ethics training not just for this Board but for other Boards and I will let you know if and when that happens.
Engineer
There being none, the next item followed.

Manager
Approval of Check Register
Mr. Flint presented the check register from May 17, 2023 through August 25, 2023 in the amount of $172,604.10.

On MOTION by Mr. Beucher seconded by Mr. Parks with all in favor the check register was approved.

Balance Sheet and Income Statement
A copy of the financials was included in the agenda package. There was no Board action required.
Approval of Fiscal Year 2024 Meeting Schedule

On MOTION by Mr. Beucher seconded by Mr. Parks with all in favor the notice indicating that the Board will meet on an as needed basis in Fiscal Year 2024 was approved.

September 1, 2023	Central Lake CDD

SIXTH ORDER OF BUSINESS	Supervisor’s Requests
There being no changes, the next item followed.

SEVENTH ORDER OF BUSINESS	Other Business
Mr. Flint stated there were a couple items brought up during public comment. Does the Board want us to address some of those?
Mr. Beucher stated Kevin addressed the ethics. Did he answer your question?
Ms. Cruz responded no; he answered around my question. There may be an initial expectation that there is no conflict of interests with the landowners but that is not always the case. Just because there are requirements does not mean the Board is aware of those requirements.
Mr. Flint stated there is a question of the tax issue, it isn’t necessarily the issue the Villages dealt with and isn’t on point with Central Lake since we have not issued municipal bonds but there are a number of similar Community Development Districts in the state that are commercial in nature and those all have Boards that are landowner elected not elected through the general election process because there are no registered voters residing within the boundaries.
Ms. Cruz stated that is why I said they are not governmental, as you said they are commercial.
Mr. Flint stated I will not get into a debate, but commercial property owners are entitled to representation just like a residential owner is.
Mr. Stone stated I don’t know the real numbers, but I think we can safely say there are hundreds of CDDs in the state that are elected by property owners and not by electors. That is not uncommon.
Mr. Flint stated it is a distinction between how the Board is elected, one vote per acre or transition into a general election process. It is not unusual for a utility to provide service to a service area and population that is not directly electing the Board that governs that utility. Look at OUC, GRU, Toho Water Authority those are all larger utilities, but a significant part of their service area is outside the boundaries of the government entity that they are associated with. It is very common in Florida for utilities to service outside the corporate limits of the government entity. The Town of Howey in the Hills provides service outside their city limits as well.

September 1, 2023	Central Lake CDD

There were questions about the rates. Going into the current fiscal year there was a significant concern about high users and in Florida with water conservation the water management District and state agencies strongly encourage that you implement what is called a conservation rate and the conservation rate is basically the more you use the more you are going to pay on a per unit basis and the reason is to encourage conservation of water. The CDD under its consumptive use permit has a conservation rate structure. The Board decided to put in a super rate and that was the top tier of that conservation rate being high enough that those users who were using enough water to trigger that would have some incentive to change their habits and usage of irrigation and that sort of thing. I don’t know that there are many utilities that don’t have conservation rates and it is something that most consumptive use permits actually require. We were concerned that we were going to run into issues with exceeding our allowance under the consumptive use permit. The Board does not have an excessive usage policy, it is something they can consider in the future, there are other utilities that have a policy that defines the criteria when someone may have an irrigation break or something that causes excessive usage; they can consider putting a policy in place. I think they have heard you concerns and it is something they can consider in the future.
I appreciate you bringing up the website and we will take a look at that and make any updates that are needed.

EIGHTH ORDER OF BUSINESS	Next Meeting Date
Mr. Flint stated I anticipate we will meet this fall at some point then in the spring for the proposed budget.

NINTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Miller seconded by Mr. Parks with all in favor the meeting adjourned at 8:38 a.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT
LANDOWNERS MEETING MINUTES

The Central Lake Community Development District landowners’ meeting was held Friday, November 3, 2023 at 8:00 a.m. at the Mission Inn Real Estate Office, 1080 San Luis, Howey-in- the-Hills, Florida.

Present were:

Jason Showe Bud Beucher

FIRST ORDER OF BUSINESS	Determination of Number of Voting Units
Represented
Mr. Showe stated that Sewer & Water Plant Investments, LLC represented 27 voting units.

SECOND ORDER OF BUSINESS	Call to Order
Mr. Showe called the landowners meeting to order.

THIRD ORDER OF BUSINESS	Election of a Chairman for the Purpose of
Conducting the Landowners’ Meeting
Mr. Showe stated if there is no objection I would like to nominate myself as Chairperson for purposes of conducting the landowners’ election.
FOURTH ORDER OF BUSINESS	Nominations for the Position of Supervisor
Mr. Showe stated we received nominations for three board members, Mrs. Katie Beucher, Mr. Michael Clary and Mr. Daniel Parks.

FIFTH ORDER OF BUSINESS	Casting of Ballots
SIXTH ORDER OF BUSINESS	Tabulation of Ballots
Mr. Showe stated Mrs. Beucher and Mr. Clary each received 25 votes and Mr. Parks received 24 votes. Mrs. Beucher and Mr. Clary will serve four-year terms of office and Mr. Parks will serve a two-year term of office.
SEVENTH ORDER OF BUSINESS	Landowners Questions and Comments

November 3, 2023	Central Lake CDD

There being none,

EIGHTH ORDER OF BUSINESS	Adjournment
Mr. Showe adjourned the landowners meeting.

2

Section V

.lternative P,ower

Date Created: October 03, 2023 APS Agreement/Offer # 9034 Semi-Annual EPSS PMI Services

l GENERAL
The following documents will serve as an agreement between Central Lake Community Development, District 219 E. Livingston Street, Orlando FL 32801 and Alternative Power Solutions, Inc also referred to as APS. It will be the intent of Alternative Power Solutions, Inc (APS) to provide our "ZERO DEFECT" preventative maintenance and demand services for equipment listed. Preventative maintenance will be based on specifications found under section IV. as is provided by Alternative Power Solutions, Inc. and called EPSS (Emergency Power· Supply System), published May, 2001. The inspection program meets or exceeds requirements for equipment as established by manufacturer or NFPA levels 1 and 2. All planned PMI will be performed on equipment and at intervals as described in section V. During this agreement, APS, will provide all planned PMI during normal business hours of Monday through Friday 7am to 5pm unless otherwise specified. Demand services will be invoiced at applicable rates as listed in section V. Only conditions, items and services listed are included as part of this agreement any deviation or addition will be billed at an additional fee.
APS will not be held directly or indirectly liable for any failure of equipment to function due to any acts of nature, abuse, neglect, theft, previous alterations, unauthorized modifications, OEM design flaws, third party, lack of fuel, fuel contaminations or overloads. APS will not assume any liabilities for failing to execute this agreement due to labor disputes, acts of the government or any reasonable acts beyond our control.
This agreement will remain in effect for a period of one year from the date of execution by an authorized owner representative and APS. This agreement will automatically renew for a period of no more than 2 years at the same rate listed in section VI. On the anniversary date on the second year or 24 months, this contract will no longer be valid, a new contract will be proposed. This agreement may be terminated by either party providing a 30-day notice of cancellation letter. Payments are due "net 28 days" from date of service.

ILQUALIFICATIONS
The following are the qualifications used by Alternative Power Solutions, Inc. in its delivery of services.
Operating a division that its sole business is the repair and service of emergency power generators.
Assign a project manager that has a minimum of 15 years' experience as well a minimum of360 hours of documented formal training in the repair and service of emergency generator systems. Project manager will be the primary point of contact and will coordinate all planned maintenance.
Assign technicians trained and qualified to match the level of service difficulties as established by Alternative Power Solutions, Inc. technician classification system and equipment failure/service codes.

IllINSURANCEThe following are the minimum insurance policies held by Alternative Power Solutions, Inc. If your requirements are higher we would have to review on case by case bases to evaluate any additional cost incurred.

	General Liability insurance policy with a $ 1,000,000 combined single limit for each occurrence to include the following coverage: operations, products and completed operations, personal injury, contractual liability covering this contract and "X-C-U" Hazards, with error & omissions. $2,000,000 general aggregate and $5,000,000 excess umbrella each occurrence.
Auto Liability insurance which includes coverage for all owned, non-owned and rented vehicles with a $ 1,000,000 combined single limit for each occurrence.
	Workers compensation and employee's liability insurance covering all employees of the vendor and subcontractors as required by law.
	Issue a certificate of insurance naming your company additional insured. Certain Endorsements are issued at an additional, cost.

IV. DEMAND SERVICES Demand services will be services required for emergency repairs. Emergency repairs will be established by facilities contract manager. On non-emergency repairs, (APS) will have 48 hrs to respond. The following guidelines will apply.
All labor rates will be as established sec. VI.
There is a maximum two hour or less re ponse to site for qualified mergency calls. An emergency call is one that keeps the equipment from operating to its minimum ability to sustain life safety or critical loads only.
Parts for repairs to the engine, generator, controllers in both ATS and generator set and ATS contactor will be sold as new and be OEM only. No substitutions provided.
All follow up repairs based on discrepancies noted during the planned annual maintenance inspections will be submitted to the facilities contract administrator within 24 hrs of discrepancies being discovered for items that are not service affecting. Service affecting items such as those that place a unit out of service will be submitting prior to the close of business for that particular day.

The following items are part of the EPSS inspection program. All items will be performed as applicable under the inspection program in section (V) except for items marked with an asterisk (*) which are performed as part of the annual -major requirements, (0) optional (minor checks and items are also performed during major). Inspection will meet or exceed requirements for equipment as established by manufacturer or NFPA levels 1 and 2.

Minor Semi-Annual - Fuel System	
SA	I	Main tank level - check level and record.	
SA	2	Water in system - utilizing water oaste dio main tank.	
SA	3	Condition of piping, vents - visually inspect condition of all fuel piping and vents.	
SA	4	Condition of hoses - visually inspect all fuel connections for tightness, condition and all hoses for pliability and overall condition.	

Minor Semi-Annual - Lubrication Svstem	
SA  1
SA  2	Level - veri	that oil level is at a  ro  iate level as indicated b  di  stick located on en ine.	

Minor Semi-Annual - Cooling Sntem	
SA	1	Level -visually insoect level inside radiator.	
SA	2	Antifreeze protection level - test protection level of coolant and document.	
SA	3	Inhibitor level - text level of inhibitor in coolant system and document.	
SA	4	PH level test - test PH level of coolant svstem and document.	

SA	5	Radiator exterior condition - visually inspect for deterioration of cores and contamination build-up,	
SA	6	Fan and alternator belt(s) -visuallv insoect condition and adiust as needed.	
SA	7	Water pump - visually inspect for leaks and condition.	
SA	8	Hoses, clamps and connectors - visually inspect condition and pliability. Tighten all hose clamos.	
SA	9	Jacket water heater - verify operation of heater and thermostat.	

Minor Semi-Annual - Exhaust Svstem	
SA	1	Silencer, piping, flex connection - visually inspect for cracks, looseness, and excessive corrosion.	
SA	2	Insulation and Fire Hazards - visually inspect and document.	
SA	3	Hangers and suooorts -visually insoect and check hardware for ti!!htness.	

Minor Semi-Annual - Int
SA	1	Air filter -

SA

2

ten all hose clam s.

Minor Semi-Annual - Battery Section	
SA	1	Electrolvte level- check level to be AW battery manufacturer. Add distilled water as needed.	
SA	2	Specific gravitv - test soecific suavitv and document the lowest and highest reading.	
SA	3	Terminal and connections - remove terminals and treat for corrosion, torque accordinelv.	
SA	4	Cables - visuallv inspect condition.	
SA	5	Load test - perform load test utilizing battery manufacturer approved procedures and record battery age.	
SA	6	Battery charger float - verify operation and document.	
SA	7	Battery chanter equalizer -verify oneration and document.	

Minor Semi-Annual - Prime Mover	
SA	1	Wiring harness and connections - insoect all engine wiring.	
SA	2	Mounting hardware - check and ti!!hten.	
SA	3	Vibration damoer - inspect hardware and components.	
SA	4	Governor - insoect operation and adjust as necessarv.	

Minor	erl  - Generator		
SA	1	Hardware - mounts flex	ade	
SA	2		
SA	3		Controller wiring and component connections - check all wiring inside control panel and com onents	
SA	4			
SA	5			

Minor Semi-Annual- Systems Ooeration	
SA	1	Place control switch to manual, record time to start.	
SA	2	Unusual noise or vibration - record if applicable.	
SA	3	Leaks (fuel, coolant, oil, exhaust) - visually inspect and correct if any are due to loose connections.	
SA	4	Exhaust opacity and wet stacking-visually insoect and record.	
SA	5	Oil pressure gauge - record initial: .	warm:	
SA	6	Coolant temoerature gauge --- record initial:	warm:	

SA	7	Battery chanting Amp/DC meter - record:	
SA	8	Safetv shutdowns - test and verifv the ooeration of all shutdowns.	
SA	9	Pre-safetv shutdowns - test and verifv the operation of all pre-safety shutdowns.	
SA	IO	Remote annunciator - test and verify the operation of all indicators, replacing indicator lamps as required.	
SA	11	AC Voltage - record no load and loaded.	
SA	12	Amoerage - record A-Ph, B-oh, C-oh.	
SA	13	Hertz - record no load and loaded.	

t record ac

Minor Semi-Annual -	atic Transfer Sw SA	1	No		·tor - check :fi	
SA	2	

Dela n Status indicat	
SA	3		
SA	4		
SA	5		
SA	6		
SA	7		
SA	8		

service

Annual -Fuel Svstem

A 11 IFuel filter(s) - replace all engine mounted fuel filters and/or water separator with new OEM or
eouivalent onlv.

Annual - Lubrication System	
A	1	Oil sample - obtain sample prior to replacing oil. Send sample to an authorized independent laboratory for analysis. Sample to include a minimum of the following requirements to determine condition of engine -- viscosity, total solids, total base number, oxidation, fuel
dilution and antifreeze. Report with copy to client	
A	2	Oil - replace crankcase, engine oil using new oil as recommended by the OEM.	
A	3	Filter(s) - replace all encine mounted oil filters with new OEM or equivalent only.	

Annual - Cooling System	
A	I	Coolant filters -replace all engine mounted filters with new OEM or equivalent onlv.	
A	2	Coolant sample.	
A	3	Lube fan hub bearings.	

A 11 IExcessive back pressure - check engine back pressure, preferably under load and compare to
OEMsoecs.

Annual -- Exhaust System

Annual - Generator	
A	1	Brushes, commutator, slip-rings - check wear, condition and polish as necessary.	
A	2	Diodes, surge suppressor, isolators - inspect for proper mounting/tightness, remove grease build-up with di-electric spray.	
A	3	Rotor, stator, exciter field and armature -visually inspect windings, connections and hardware.	

A	4	Bearing- inspect for over-heating and grease as necessary.	
A	5	Voltage regulator, breaker and fuses- inspect all mounting hardware and ohm across each pole/fuse. record accordingly.	

A	2	
A	3	
A	4	
A	5	
A	6	
A	7	
A	8	
A	9	

Time delav to Time dela 'to em

Dela neutral or i Status indicat

- end-

V. FEE SCHEDULES
Table 1. Equipment Listing, Quarterly Inspection Annual Fee and Demand (Service Call) rates

Unit Location	Unit Information	Kw	Semi-Annual Minor	
Annual Major	Total Annual Fee	
CLCDD - Mission I0400 County Road Howey-in-the-Hills 34717	WTP- PTS150	150	$ 175.00	$ 566.00	$ 741.00	
	WWTP-
PTS250	250	$ 175.00	$ 638.00	$ 813.00	
This incJudes services as outlined in sec V labor, travel, oil and fuel filters, engine oil aild .waste removal with manifested disposal per EPA * Taxes not included* NO OTHER FEES ADDED TO PMI FEES	
Service Call: Standard Labor Rate - Monday through Friday 7:30 am to 4:30pm	$  98.00  per hr.	
Service Call: Prime Labor Rate - Monday through Friday 4:30 PM through 12 AM Saturday 7:30AM through 12AM	$ 147.00	per hr.	
Service Call: Premium Labor Rate -Monday through Saturday from 12AM to 7:30 AM. All day Sunday and Legal Holidays	$ 147.00	per hr.	
Travel - Based on Port to Port with a 2.5 % fuel surcharge fee on total invoice	

GUARANTEES: All parts used on your equipment will be new and OEM or equivalent. All manufacturers' warranties will be extended including labor when applicable. All services performed by APS are guaranteed to be free of all defects or "ZERO DEFECTS". We will correct any problem that occurs that is related to poor workmanship within a reasonable time of work being completed. The most important guaranty will be your total satisfaction!!!
Offer is valid for 30 days unless noted otherwise. Terms and conditions: APS planned PMI and demand services agreement incorporated herein.

Customer or uth rized agent-signatures:

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This agreement can be incorporated as an exhibit into a US corporation or local government contract and signature would not be required. An approved customer may also authorize this offer without signature with a PO with company or government letterhead/logs.
Offer/Agreement provided and authorized by Efrain Rivera Authorized Representative of Alternative Power Solutions, Inc., Date: October 03, 2023.

Section VI

RESOLUTION 2024-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2024/2025 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Central Lake Community Development District (“District”) prior to June 15, 2024, proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2024 and ending September 30, 2025 (“Fiscal Year 2024/2025”); and
WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2024/2025 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	September 6, 2024

HOUR:	8:00 A.M.

LOCATION:	Mission Inn Resort & Club
10400 County Road 48
Howey-in-Hills, FL 34737

TRANSMITTAL  OF  PROPOSED  BUDGET  TO  LOCAL  GENERAL
PURPOSE GOVERNMENTS. The District Manager is hereby directed to submit a copy of the Proposed Budget to Lake County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 14th DAY OF JUNE, 2024.

ATTEST:	CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

Exhibit A: Fiscal Year 2024/2025 Proposed Budget

This item will be provided under separate cover

Section VII

Central Lake Community Development District Fiscal Year 2025
Proposed Water and Wastewater Rate Schedule1 Effective: October 1, 2024	

User Rates, Fees & Charges
Retail Potable Water Usage Charge per 1,000 Gallons (per ERC) - monthly
Block 1 Charge - Minimum Charge
Block 2 Charge
Block 3 Charge
Retail Wastewater Usage Charge (per ERC) - monthly
Individually Metered Residential Service (Water & Wastewater Customers) Individually Metered Residential Services (Wastewater Only Customers)
CIAC - Water
CIAC - Wastewater
Reservation and Maintenance Fee4 - monthly Meter Fee
Meter Fee (Radio Read)
3/4"
1"
Larger Meters = Cost + 15%
Wholesale Potable Water Usage Charge per 1,000 Gallons2 - monthly Mission Inn Wastewater Charge - monthly
Los Colinas Irrigation Water Charge - monthly - Minimum Charge
Flat rate per 1,000 gallons
Miscellaneous Fees and Charges Account Activation Fee - Initial
Turn On/Turn Off Fees
Illegal Connection Removal Fee Dishonored Check Fees
Checks up to $50.00
$50.01 to $300.00
$300.01 to $800.00
$800.01 and over
Meter Testing Fee3		
Proposed Water	
Current Water	Proposed Wastewater	
Current Wastewater	
	0 - 8,600 gallons	$	19.51	18.87			
	8,601 - 20,000 gallons	$	3.64	3.52			
	20,001+ gallons	$	7.39	7.15			
				$	43.53	$	42.10	
				$	49.75	$	48.11	
		$	2,248.95	2,175.00			
				$	4,420.35	$	4,275.00	
		$	2.07	$	2.00	$	4.14	$	4.00	
		$	515.71	$	498.75			
		$	878.90	$	850.00			
		$	982.30	$	950.00			
		TBD	TBD			
		$	2.29	$	2.21			
				$	4,546.69	$	4,330.18	
		$	18.24	$	17.64			
		$	2.67	$	2.58			
		Fee				
		$	50.00				
		$	150.00				
		$	200.00				
		$	25.00				
		$	30.00				
		$	40.00				
		5% of face value				
		$	85.00				
1All fees and charges for service are due and payable on the date indicated on the customers bill. An account shall be deemed delinquent 21 days from the date of the billing and shall accrue interest at the rate not to exceed eighteen percent (18%) compounded annually, or the maximum rate then permitted by law, whichever is greater. Delinquency may also result in the discontinuance of service and turn on/turn off charges.
2Pursuant to Section 7 of the Wholesale Wastewater Services Agreement Dated August 7, 2007.
3In the event the meter is found to be faulty, the fee will be refunded to the customer.
4Applies to undeveloped lands within CDD service area and undeveloped lands within the Town of Howey in the Hills subject to the Wholesale Wasterwater Service Agreement Dated August 7, 2007. Fee is effective April 1, 2016.

Section VIII

Key Engineering Associates, Inc.

March 6, 2024

George S. Flint District Manager
Central Lake Community Development District 219 East Livingston Street
Orlando, FL 32801

RE: Excess Capacity Analysis Frozen Grove WWTP

Mr. Flint:

As you are aware, Sewer & Water Plant Investments, LLC leases the Frozen Grove WWTP to the Central Lake Community Development District.

Sewer & Water Plant Investments, LLC retained Key Engineering Associates, Inc. to conduct an excess capacity analysis on its Frozen Grove WWTP. The excess capacity analysis was completed on January 22, 2024. The Frozen Grove WWTP has a total permitted capacity of 870,000 gallons per day (gpd). The excess capacity analysis determined that the Frozen Grove WWTP presently has 413,210 gpd of excess capacity, which is immediately available for new customers to connect to the Frozen Grove WWTP.

Sincerely,
KEY Engineering Associates, Inc.

Keith A. Bachmann, P.E. #43760 Principal

Keith A. Bachmann, State of Florida Professional Engineering License No. 43760

This item has been digitally signed and sealed by Keith A. Bachmann, P.E. on the date adjacent to the seal. Printed copies of this document are not considered signed and sealed and the signature must be verified on electronic copies.

4562 Rutledge Drive
Palm Harbor, FL 34685	keyengg@aol.com	Phone: (727) 781-1111

Section IX

Central Lake Community Development District ANNUAL FINANCIAL REPORT
September 30, 2022

Central Lake Community Development District		
ANNUAL FINANCIAL REPORT		
September 30, 2022		
TABLE OF CONTENTS		
	Page Number	
FINANCIAL SECTION		
REPORT OF INDEPENDENT AUDITORS	1-3	
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-7	
BASIC FINANCIAL STATEMENTS
Statement of Net Position – Enterprise Fund	
8	
Statement of Revenues, Expenses and Changes in Net Position – Enterprise Fund	9	
Statement of Cash Flows – Enterprise Fund	10	
Notes to Financial Statements	11-18	

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	19-20
MANAGEMENT LETTER	21-23
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	24

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Central Lake Community Development District Lake County, Florida

Report on Audit of the Financial Statements
Opinion

We have audited the financial statements of the business-type activities and Enterprise Fund of Central Lake Community Development District (the “District”), as of and for the year ended September 30, 2022, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the business-type activities and Enterprise Fund of Central Lake Community Development District as of September 30, 2022, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS), and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

- 1 -

To the Board of Supervisors
Central Lake Community Development District

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for one year beyond the financial statement date, including currently known information that may raise substantial doubt thereafter.

Auditor’s Responsibility for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore, is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users made on the basis of these financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:

Exercise professional judgement and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgement, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

- 2 -

To the Board of Supervisors
Central Lake Community Development District

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated November 30, 2023 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts.

The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Central Lake Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 30, 2023

- 3 -

Central Lake Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2022

Management’s Discussion and Analysis (MD&A) of Central Lake Community Development District (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.

OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise two components; 1) Financial statements, 2) Notes to financial statements. The financial statements present financial information for the District’s major fund. The Notes to financial statements provide additional information concerning the District’s finances that are not disclosed in the financial statements.

The District financial statements consist of three basic financial statements: the Statement of Net Position, the Statement of Revenues, Expenses and Changes in Net Position and the Statement of Cash Flows. These statements provide information on the District as a whole and present a long-term view of the District's Finances.
The Management's Discussion and Analysis, Financial Statements and accompanying Notes are prepared in accordance with the appropriate Governmental Accounting Standards Board (GASB) pronouncements.

The Statement of Net Position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position is reported in three categories; 1) net investment in capital assets, 2) restricted and 3) unrestricted.

Assets

Total assets of the District at September 30, 2022 were $3,135,537. Total assets decreased by
$(242,984) or (7.19)% from the prior fiscal year primarily due to a decrease in cash and investments. Total non-current assets net of depreciation was $2,851,062.
Liabilities

Total liabilities of the District at September 30, 2022 were $3,160,321, a decrease of $(267,022) or (7.8)% decrease from the prior year. This decrease is primarily attributed to a decrease in other current liabilities at fiscal year-end.

Central Lake Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2022

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets, and long-term debt are some of the items included in the notes to financial statements.
Financial Highlights

The following are the highlights of financial activity for the year ended September 30, 2022.

The District’s total liabilities exceeded total assets by $(24,784) (net position).
The Enterprise Fund had $712,786 in revenues and $682,959 in expenses.
Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes.
Net Position

Enterprise Fund
	2022		2021	
Current assets	$	284,475		
$	504,685	
Capital assets		2,851,062 			2,873,836  *	
Total Assets		3,135,537 			3,378,521  *	
Current liabilities	83,743		304,862	
Non-current liabilities		3,076,578 			3,128,270  *	
Total Liabilities		3,160,321 			3,433,132  *	
Net Position				
Net investment in capital assets	131,118		92,075	
Net position - unrestricted		(155,902)			(146,686) *	
Total Net Position	 $	(24,784)		 $	(54,611) *	
*Restated

The decrease in capital assets is related to depreciation/amortization exceeding the equipment additions in the current year.
The decrease in liabilities is related to the decrease in other current liabilities in the current year.

Central Lake Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2022

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District (Continued)

The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes.
Change in Net Position

Enterprise Fund
	2022		2021	
Program Revenues Charges for services	
$	593,515		
$	610,755	
General Revenues				
Investment earnings	177	239	
Miscellaneous		119,094 		115,075 	
Total Revenues		712,786 		726,069 	

Expenses				
General government	171,000		95,422	
Water and sewer		511,959 			740,947  *	
Total Expenses		682,959 			836,369 	
Change in Net Position	29,827		(110,300)	
Net Position - Beginning of Year		(54,611)			55,689  *	
Net Position - End of Year	 $	(24,784)		 $	(54,611)	
*Restated				
The decrease in charges for services is primarily related to the decrease in sewer revenues in the current year.
The increase in miscellaneous revenues is due to more utility expansion fees collected in the current year.

The decrease in total expenses is related to decreases in repairs and maintenance and lease expenses in the current year.

Central Lake Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2022

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets at September 30, 2022 and 2021.

	Enterprise Fund	
	Description			2022			2021	
Right-to-use asset, net	$	2,719,944		
$	2,781,761 *	
Equipment	204,062		125,506	
Accumulated depreciation		(72,944)			(33,431)	
Total Capital Assets (Net)	 $	2,851,062 		 $	2,873,836 	

*Restated				

The Enterprise Fund had depreciation/amortization of $101,330 and additions of $78,556.

Economic Factors and Next Year’s Budget

Central Lake Community Development District does not expect any economic factors to have a significant effect on the financial position or results of operations of the water and sewer operation of the District in fiscal year 2023.

Request for Information

The financial report is designed to provide a general overview of Central Lake Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Central Lake Community Development District, Government Management Services-CF, LLC, 219 East Livingston Street, Orlando, Florida 32801.

Central Lake Community Development District STATEMENT OF NET POSITION – ENTERPRISE FUND
September 30, 2022

ASSETS	
Current Assets	
Cash	
Investments	
Accounts receivable	
Prepaid expenses	
Total Current Assets	
Non-current Assets	
Capital assets, being depreciated:	
Right-to-use-asset, net	
Equipment	
Accumulated depreciation	
Total Non-current Assets	
Total Assets	

$	214,984	
16,540	
33,120	
       19,831 	
      284,475 	

2,719,944	
204,062	
      (72,944)	
     2,851,062 	
     3,135,537 	

Water and Sewer Fund

26,592	
5,789	
25,000	
       26,362 	
       83,743 	

LIABILITIES	
Current Liabilities	
Accounts payable and accrued expenses	
Unearned revenues	
Other current liabilities	
Lease payable	
Total Current Liabilities	
Non-current Liabilities	
Lease payable	
Total Liabilities	

	3,076,578 
	3,160,321 

NET POSITION	
Net investment in capital assets	
Unrestricted	
Total Net Position	

131,118
	(155,902)
 $	(24,784)

Central Lake Community Development District STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION – ENTERPRISE FUND
For the Year Ended September 30, 2022

	Water and
Sewer Fund	
Operating Revenues		
Water and sewer charges	$	593,515	
Reservation and maintenance fees	107,590	
Miscellaneous revenues	11,504	
Total Operating Revenues	712,609	

Operating Expenses		
General and administrative	171,000	
Cost of sales and services	387,289	
Total Operating Expenses	558,289	

Operating Income/(Loss)	154,320

Non-operating revenues/(expenses)		
Interest and other charges	(124,670)	
Interest income	177	
Total Non-opearting revenues/(expenses)	(124,493)	

Change In Net Position	29,827	

Net Position - October 1, 2021, Restated	(54,611)

Net Position - September 30, 2022	$	(24,784)

Central Lake Community Development District STATEMENT OF CASH FLOWS – ENTERPRISE FUND
For the Year Ended September 30, 2022

Cash Flows From Capital and	
Related Financing Activities:	
Purchases of capital assets	
Lease principal payments	
Lease interest payments	
Net Cash (Used) by Capital and Related Financing Activities	

Net (decrease) in cash and cash equivalents	(140,917)	
Cash and equivalents - October 1, 2021		355,901 	
Cash and equivalents - September 30, 2022	 $	214,984 	

Cash Flows From Operating Activities	
Cash received from customers	
Cash received from other sources	
Cash paid to suppliers	
Net Cash (Used) By Operating Activities	

Cash Flows From Investing Activities:	
Proceeds from sale of investments	
Purchases of investments	
Interest income	
Net Cash Provided by Investing Activities	

Reconciliation of Net Operating income to Net	
Cash (Used) By Operating Activities	

Cash Flows From Operating Activities		
Operating income/(loss)	 $	154,320 	
Adjustments to reconcile operating income to net cash		
(used) by operating activities		
Depreciation/amortization	101,330	
Changes in assets and liabilities		
Increase in accounts receivable	(7,109)	
Increase in prepaid expenses	(1,459)	
Decrease in accounts payable and accrued liabilities	(5,028)	
Decrease in other current liabilities	(242,453)	
Total Adjustments		(154,719)	
Net Cash Provided By Operating Activities	 $	(399)	

See accompanying notes.

Water and Sewer Fund

$	451,543	
11,504	
	(463,446)	
	(399)	

(78,556)	
(25,330)	
(124,670)	
(228,556)	

88,038	
(177)	
       177 	
     88,038 	

Central Lake Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2022

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of Central Lake Community Development District (the “District”), have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
Reporting Entity

The District was established on May 11, 2001 pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"), by an Ordinance #2001-75 of the Board of County Commissioners of Lake County, as a Community Development District. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the water and wastewater system necessary for community development within its jurisdiction. The District is governed by a five-member Board of Supervisors who are elected by qualified electors of the District. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present the Central Lake Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility includes, but is not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.

Based upon the application of the above-mentioned criteria, the District has identified no component units.

Central Lake Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2022

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation

The Water and Sewer Fund is an enterprise fund. An enterprise fund is a proprietary type fund used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expense including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges, meter fees and connection fees, or (b) where the governing body has decided that periodic determination of revenues earned, expense incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.
Enterprise fund operating revenues result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Non-operating revenues result from non-exchange transactions or ancillary activities.

Assets, Liabilities, and Net Position or Equity

Cash and Investments
Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool, whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.

The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:

Negotiable direct or indirect obligations which are secured by the United States Government;
The Local Government Surplus Funds Trust as created by Section 218.415, Florida Statutes;
Interest-bearing time deposits or savings accounts in authorized financial institutions;
Obligations guaranteed by the Government National Mortgage Association or similarly structured and secured associations or corporations.
For purposes of the statement of cash flows, cash equivalents include time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.

Central Lake Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2022

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

3. Assets, Liabilities, and Net Position or Equity (Continued)
Restricted Assets
Certain net position of the District is classified as restricted net position on the Statement of Net Position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted net position, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.
Capital Assets
Capital assets, which includes equipment, are reported in the Statement of Net Position.
The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of two years. The valuation basis for all assets is historical cost.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows:
Equipment	5 years
Leases
The District determines if an arrangement is a lease at inception. Lessee arrangements for governmental funds are included as right-to-use lease assets and lease liabilities in the Statement of Net Position. Lessee arrangements for proprietary funds are included as right-to-use lease assets and lease liabilities in the Statement of Net Position.
Payment for short-term leases with a lease term of twelve months or less are recognized as expenses as incurred. The District has a $25,000 threshold, for total lease payments, for leases subject to GASB 87. Short-term leases and leases under the threshold are not included as lease liabilities or right-to-use lease assets on the Statement of Net Position. The right-to-use assets are amortized on a straight-line basis over the terms of the related leases.

Central Lake Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2022

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

3. Assets, Liabilities, and Net Position or Equity (Continued)

d.  Leases (Continued)

Governmental Accounting Standards Board Statement No. 87
The District implemented GASB Statement No. 87, Leases, which changes the accounting and financial reporting for leases. GASB Statement No. 87 defines a lease as a contract that conveys the right to use another entity’s nonfinancial asset as specified in the contract for a period of time in an exchange or exchange-like transaction. Under GASB Statement No. 87, leases other than short-term leases, defined as having a maximum possible term of twelve months or less, are required to be recognized on the Statement of Net Position in the financial statements of the District. A lessee should recognize a lease liability and an intangible right-to-use leased asset, and a lessor should recognize a lease receivable and a deferred inflow of resources.

For one year look back at the implementation, October 1, 2020, the District, as lessee under the business-type activities, recognized a lease liability of $3,152,610 along with corresponding right-to-use lease asset of $2,843,578.

NOTE B – CASH AND INVESTMENTS
All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.

Custodial Credit Risk – Deposits
Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk, however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2022, the District's deposits had a bank balance of $228,394 and a carrying value of $214,984. Exposure to custodial credit risk was as follows. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.

As of September 30, 2022, the District had the following investments and maturities:

	Investment		 Maturities 	  Fair Value	

Florida PRIME	21 days*	 $	16,540 

*Weighted average maturity

Central Lake Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2022

NOTE B – CASH AND INVESTMENTS (CONTINUED)
The District categorizes its fair value measurement within the fair value hierarchy established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most realizable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtained quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that uses the best information available under the circumstances which includes the District's own data in measuring unobservable inputs.
Based on the criteria in the preceding paragraph, the District did not have any investment subject to the fair value hierarchy.
Investments
The District’s investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. The investment in Florida PRIME is measured at amortized cost. Florida PRIME has established policies and guidelines regarding participant transactions and the authority to limit or restrict withdrawals or impose a penalty for an early withdrawal. As of September 30, 2022, there were no redemption fees, maximum transaction amounts, or any other requirements that would limit daily access to 100 percent of the account value.
Credit Risk
The District's investments are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. As of September 30, 2022, Florida PRIME was rated AAAm by Standard & Poor’s.
Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Concentration of Credit Risk
The District places no limit on the amount it may invest. The investments in the Florida PRIME represents 100% of the Districts total investments.
The types of deposits and investments and their level of risk exposure as of September 30, 2022 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.

Central Lake Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2022

NOTE C – CAPITAL ASSETS
Capital Asset activity for the year ended September 30, 2022 was as follows:

	Balance
October 1,			Balance
September 30,	
		2021		 Additions 	 Deletions 		2022		
Enterprise Fund					
Capital assets, being depreciated: Right to use asset	
$ 2,781,761	
$	-	
$ (61,817)	
$	2,719,944	
Equipment		125,506 		78,556 		- 		204,062 	
Total capital assets, depreciated		2,907,267 		78,556 		(61,817)		2,924,006 	
Less accumulated depreciation for:					
Equipment		(33,431)		(39,513) 		- 		(72,944)	
Capital Assets, Net	 $ 2,873,836 	 $  39,043 	 $ (61,817)	 $	2,851,062 	

Depreciation charged to the water and sewer function was $39,513.

NOTE D – RAM FEES
The District began assessing a $2 per month Reserve and Maintenance (“RAM”) fee on each equivalent residential connection (“ERC”) of undeveloped lands in December 2014. The fee increased to $4 per month in April 2016. The Board held a public hearing and adopted the fee via motion at the beginning of fiscal year 2015. The fees are to cover maintenance costs for the idle sewer plant which is not yet being used due to undeveloped units. RAM fees totaled
$107,496 during the year-end September 30, 2022, which includes a receivable balance of
$544.

Central Lake Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2022

NOTE E – LEASES
Business-type Activities

The District, as lessee, entered into an agreement to lease a water and wastewater facility from a related party. The agreement qualifies as a lease under GASB 87 and, therefore, has been recorded at the present value of future minimum lease payments as of the date of inception. In addition, in accordance with the implementation of GASB 87, the District has recorded a right- to-use asset for the leased facility.

In July 2002, the initial agreement was executed to lease a water and wastewater facility and requires 60 monthly base payments of $15,000. In August 2006, the original lease was amended to provide the District with six optional 10-year renewals. In January 2013, the lease was amended to decrease the monthly base amount to $12,500. The District has exercised two of the six optional renewals, and it is reasonably likely that the remaining renewal options will be exercised. The lease liability was measured at a discount rate of 4%, which is the District’s incremental borrowing rate. In addition to monthly base payments, the District recognized variable lease payments for facility maintenance costs totaling $38,909 for the year-end September 30, 2022. As a result of the lease, the District reported a right-to-use asset with a net book value of $2,719,944 at September 30, 2022.
The future minimum payments under these lease agreements and the present value of the minimum payments as of September 30, 2022, were as follows:

Year Ending
 September 30, 	
	Principal		
	Interest		
	Total		
2023	$	26,362	$	123,638	$	150,000	
2024	27,436	122,564	150,000	
2025	28,554	121,446	150,000	
2026	29,717	120,283	150,000	
2027	30,928	119,072	150,000	
2028-2032	174,600	575,400	750,000	
2033-2037	213,186	536,814	750,000	
2038-2042	260,299	489,701	750,000	
2043-2047	317,825	432,175	750,000	
2048-2052	388,063	361,937	750,000	
2053-2057	473,823	276,177	750,000	
2058-2062	578,537	171,463	750,000	
2063-2066		553,610 		46,390 		600,000 	
Totals	 $	3,102,940 	 $	3,497,060 	 $	6,600,000 	

Central Lake Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2022

NOTE E – LEASES (CONTINUED)
The District has recorded right-to-use leased assets for the facility equipment. Right-to-use asset activity for the year ended September 30, 2022, was as follows:

Balance	Balance
October 1,	September 30,
2021	Additions	Deletions	2022
Right-to-use assets		
Leased facility	$	3,322,659		$	-		$	-		$	3,322,659	
Less accumulated amortization for:								
Leased facility		(540,898)		(61,817)		- 		(602,715)	
Right-to-use Assets, Net	 $	2,781,761 	 $	(61,817)	 $	- 	 $	2,719,944 	

NOTE F – ECONOMIC DEPENDENCY

The Developers owns a significant portion of land within the District. The District’s activity is dependent upon the continued involvement of the Developers, the loss of which could have a material adverse effect on the District’s operations. At September 30, 2022, all of the board members were affiliated with the Developers.
NOTE G – RISK MANAGEMENT

The government is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets, errors and omissions; and natural disasters for which the government carries commercial insurance. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.
NOTE H – RESTATEMENT OF NET POSITION

Net position for Business-type Activities/Enterprise Fund was restated as of October 1, 2021, to properly reflect the implementation of a new accounting standard.

Business-type Activities/Enterprise Fund

Net Positon October 1, 2021, as previously reported	$	291,898	
Increase in right-to-use assets	2,781,761	
Increase in lease payable		(3,128,270)	
Net Position October 1, 2021, Restated	 $	(54,611)	

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Central Lake Community Development District Lake County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements, as listed in the table of contents, of Central Lake Community Development District, as of and for the year ended September 30, 2022, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated November 30, 2023.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered Central Lake Community Development District's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Central Lake Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Central Lake Community Development District's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that have not been identified.

- 19 -

To the Board of Supervisors
Central Lake Community Development District

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Central Lake Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 30, 2023

- 20 -

MANAGEMENT LETTER
To the Board of Supervisors
Central Lake Community Development District Lake County, Florida
Report on the Financial Statements
We have audited the financial statements of the Central Lake Community Development District as of and for the year ended September 30, 2022, and have issued our report thereon dated November 30, 2023.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated November 30, 2023, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the preceding financial audit report.
Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not Central Lake Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that Central Lake Community Development District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

- 21 -

To the Board of Supervisors
Central Lake Community Development District
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for Central Lake Community Development District. It is management’s responsibility to monitor the Central Lake Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same as of September 30, 2022.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information
The information provided below was provided by management and has not been audited; therefore, we do not express an opinion or provide any assurance on the information.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Central Lake Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year: 0
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the District’s fiscal year: 8
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency: $0
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $374,547
Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2021, together with the total expenditures for such project: The District had no construction projects.
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: The budget was not amended.
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)8, Rules of the Auditor General, the Central Lake Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District: N/A, Enterprise Fund only.
The amount of special assessments collected by or on behalf of the District: Total Special Assessments collected was N/A.
The total amount of outstanding bonds issued by the District and the terms of such bonds: No outstanding bonds.

- 22 -

To the Board of Supervisors
Central Lake Community Development District
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.
Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 30, 2023

- 23 -

INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Central Lake Community Development District Lake County, Florida

We have examined Central Lake Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2022. Management is responsible for Central Lake Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Central Lake Community Development District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Central Lake Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Central Lake Community Development District’s compliance with the specified requirements.

In our opinion, Central Lake Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2022.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida November 30, 2023

- 24 -

Section X

Section C

Section 1

Central Lake
Community Development District

Summary of Invoices

August 25, 2023 - June 10, 2024

Fund	Date	Check No.'s	Amount	
Water & Sewer Fund				
	9/18/23	2416-2426	$	67,648.88	
	9/28/23	2427-2428	26,056.00	
	10/30/23	2429-2437	48,510.29	
	11/30/23	2438-2446	27,746.96	
	12/18/23	2447-2450	35,655.38	
	2/23/24	2451-2460	193,878.78	
	3/15/24	2461-2465	123,827.35	
	4/8/24	2466-2477	29,158.17	
	6/1/24	2478-2484	57,076.97	
	6/3/24	2485	719.53	
			$	610,278.31	
	TOTAL		$ 610,278.31	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	1
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/18/23 00009	9/12/23 92938	202309 302-53600-43200	*	3,815.00
PUMPED 10,700 GAL SLUDGE
9/13/23 92954	202309 302-53600-43200	*	4,625.00
PUMPED 10,700 GAL SLUDGE
AMERICAN PIPE & TANK	8,440.00 002416
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/23 00154	9/13/23 59544	202309 302-53600-46000	*	988.00
UNIV. VOLTAGE REGULATOR
9/13/23 59544	202309 302-53600-46000	*	2,065.00
EMERG. POWER OUTPUT CALL
ALTERNATIVE POWER SOLUTIONS, INC.	3,053.00 002417
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/23 00013	9/05/23 8-246-29 202308 301-51300-42000	*	41.15
DELIVERY 08/29/23
9/05/23 8-246-29 202308 300-13100-10300	*	2.17
DELIVERY 08/29/23
FEDEX	43.32 002418

9/18/23 00001	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	
	9/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
221	202308 301-51300-42000	*	66.65
FEDEX POSTAGE AGENDAS/AP
221	202308 300-13100-10300	*	3.51
FEDEX POSTAGE AGENDAS/AP
221	202308 301-51300-42000	*	2.42
USPS - AP/2ND QTR 941
221	202308 300-13100-10300	*	.13
USPS - AP/2ND QTR 941
221A	202309 301-51300-34000	*	3,094.33 MANAGEMENT FEES SEPT23
221A	202309 301-51300-34200	*	83.33
WEBSITE ADMIN SEPT23
221A	202309 301-51300-34100	*	150.00
INFORMATION TECH SEPT23
221A	202309 301-51300-51000	*	6.78
OFFICE SUPPLIES SEPT23
221A	202309 301-51300-42000	*	170.44

300-13100-10300	*	8.97	
301-51300-47000	*	87.00	

POSTAGE SEPT23 221A	202309 POSTAGE SEPT23 221A	202309

- - - - - - - -	- - - - - - - -	GOVERNMENTAL
- - - - - - - - - - - - - - - - -	MANAGEMENT SERVICES
- - - - - - - - - -	-	-	-	- -	-	-	-	-	-	- - - - -	3,673.56
- - - - -	002419
- - -	
9/18/23 00148	9/03/23 340478
WATER
9/03/23 340478	202308 302-53600-46300
202308 300-13100-10300					*
*						1,213.41
404.47			
	WATER	PLANT INSPECT AUG23														

COPIES SEPT23
PLANT INSPECT AUG23
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	2
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/03/23 340529	202308 302-53600-46300	*	7,635.11
SEWER PLANT INSPECT AUG23
9/03/23 340529	202308 300-13100-10300	*	2,545.03
SEWER PLANT INSPECT AUG23
GENERAL UTILITIES	11,798.02 002420
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/23 00086	4/02/23 04022023 202301 302-53600-46100	*	380.00
MOWING 01/07/23-04/02/23
4/02/23 04022023 202301 300-13100-10300	*	1,520.00
MOWING 01/07/23-04/02/23
JESUS G. SANCHEZ	1,900.00 002421
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/23 00101	9/04/23 10003203 202308 302-53600-12000	*	719.53
LABOR SERVICES AUG23
MISSION INN RESORT & CLUB	719.53 002422
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/23 00101	9/01/23 6346654	202309 301-51300-49000	*	546.00
MTG RM/AUDIO RESERV. FEE
MISSION INN RESORT & CLUB	546.00 002423
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/23 00002	8/31/23 07859348 202308 301-51300-48000	*	549.50
NOTICE OF BOS/BUDGET MTG
8/31/23 07859348 202308 301-51300-48000	V	549.50-
NOTICE OF BOS/BUDGET MTG
ORLANDO SENTINEL	.00 002424
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/23 00151	9/01/23 8958	202308 302-53600-46000	*	5,068.65
PULL/CLEAN 4 MIXERS WWTP
9/01/23 8959	202308 302-53600-60100	*	30,245.44
REPLC 12-8" ALUM. PADDLES
9/15/23 9017	202308 300-13100-10300	*	1,225.36
FRAC TANK RENTAL AUG23
RCM UTILITIES	36,539.45 002425
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/18/23 00152	9/05/23 61471	202308 301-51300-31500	*	468.00
VOTING/ETHICS/REV AGENDA
9/05/23 61471	202308 300-13100-10300	*	468.00
VOTING/ETHICS/REV AGENDA
STONE & GERKEN P.A.	936.00 002426
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/28/23 00093	9/28/23 20349	202309 300-15500-10000	*	3,807.50
FY24 GEN.LIAB/PUBLIC OFFC
9/28/23 20349	202309 300-13100-10300	*	3,807.50
FY24 GEN.LIAB/PUBLIC OFFC
9/28/23 20349	202309 300-15500-10000	*	9,220.50
FY24 PROPERTY INSURANCE
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	3
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/28/23 20349	202309 300-13100-10300	*	9,220.50
FY24 PROPERTY INSURANCE
EGIS INSURANCE & RISK ADVISORS	26,056.00 002427
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/28/23 00138	9/25/23 09252023 202309 300-22000-10100	*	12,825.00
DEP REF#43,44,45,46,47,53
9/25/23 09252023 202309 300-22000-10100	*	12,825.00
DEPREF#54,55,56,57,97,113
9/25/23 09252023 202309 300-22000-10100	V	12,825.00- DEP REF#43,44,45,46,47,53
9/25/23 09252023 202309 300-22000-10100	V	12,825.00- DEPREF#54,55,56,57,97,113
VENEZIA HOWEY, LLC	.00 002428
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/23 00084	7/12/23 PWS33549 202307 302-53600-54000	*	2,000.00
2024 WATER DRINKING FEE
FLORIDA DEPT OF ENV PROTECTION	2,000.00 002429
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/23 00001 10/01/23 222	202310 301-51300-34000	*	3,280.00
MANAGEMENT FEES OCT23
10/01/23 222	202310 301-51300-34200	*	100.00
WEBSITE ADMIN OCT23
10/01/23 222	202310 301-51300-34100	*	150.00
INFORMATION TECH OCT23
10/01/23 222	202310 301-51300-51000	*	6.57
OFFICE SUPPLIES OCT23
10/01/23 222	202310 301-51300-42000	*	132.15

300-13100-10300	*	6.95	
301-51300-47000	*	15.90	

POSTAGE OCT23 10/01/23 222	202310
POSTAGE OCT23 10/01/23 222	202310
COPIES OCT23
GOVERNMENTAL MANAGEMENT SERVICES	3,691.57 002430
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/23 00148 10/03/23 340648	202309 302-53600-46300	*	801.66
WATER PLANT INSPECT SEP23
10/03/23 340648	202309 300-13100-10300	*	267.22
WATER PLANT INSPECT SEP23
10/03/23 340699	202309 302-53600-46300	*	6,015.57
SEWER PLANT INSPECT SEP23
10/03/23 340699	202309 300-13100-10300	*	2,005.19
SEWER PLANT INSPECT SEP23
GENERAL UTILITIES	9,089.64 002431
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/23 00016 10/31/23 11807	202310 302-53600-46100	*	61.53
TRIMMING/SPRAYING/ROUNDUP
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	4
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/31/23 11807	202310 300-13100-10300	*	246.09
TRIMMING/SPRAYING/ROUNDUP
JP LANDSCAPING MANAGEMENT	307.62 002432
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/23 00101 10/03/23 10003683 202309 302-53600-12000	*	719.53
LABOR SERVICES SEPT23
MISSION INN RESORT & CLUB	719.53 002433
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/23 00002	9/30/23 08013548 202309 301-51300-48000	*	87.75
NOTICE OF FY24 MEETINGS
ORLANDO SENTINEL	87.75 002434
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/23 00151	9/21/23 9079	202309 302-53600-46000	*	393.75
AFTER HOUR GENERATOR CALL
9/29/23 9125	202309 300-13100-10300	*	1,225.36
FRAC TANK RENTAL SEPT23
10/03/23 9148	202309 302-53600-46000	*	520.00
ADJUSTED PRESSURE SWITCH
10/09/23 9222	202309 302-53600-46000	*	420.00
INSTALL NEW LCIDISO WELL1
10/20/23 9318	202309 300-13100-10300	*	352.71
FRAC TANK RENTAL SEPT23
10/20/23 9318A	202310 300-13100-10300	*	785.05
FRAC TANK RENTAL OCT23
10/20/23 9318A	202310 300-13100-10300	*	4,324.81 TANK RMV,RETURN,CLEANED
RCM UTILITIES	8,021.68 002435
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/23 00152 10/20/23 61744	202309 301-51300-31500	*	540.00
BOS MTG/REV PUBLIC RECORD
10/20/23 61744	202309 300-13100-10300	*	540.00
BOS MTG/REV PUBLIC RECORD
STONE & GERKEN P.A.	1,080.00 002436
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/30/23 00138 10/30/23 10302023 202310 300-22000-10100	*	12,825.00
DEP REF#58,59,60,61,62,75
10/30/23 10302023 202310 300-22000-10100	*	10,687.50
DEP REF#76,77,78,79 & 80
VENEZIA HOWEY, LLC	23,512.50 002437
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00009 11/29/23 93676	202311 302-53600-43200	*	9,075.00
PUMPED 28,500 GAL SLUDGE
AMERICAN PIPE & TANK	9,075.00 002438
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00154 11/22/23 00000604 202311 302-53600-46000	*	638.00
ANNUAL PMI SERVICE WWTP
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	5
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/22/23 00000604 202311 302-53600-46000	*	175.00
ANNUAL PMI SERVICE WTP
ALTERNATIVE POWER SOLUTIONS, INC.	813.00 002439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00005 10/02/23 88628	202310 301-51300-54000	*	175.00
FY2024 DISTRICT FEE
DEPARTMENT OF ECONOMIC OPPORTUNITY	175.00 002440
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00001 11/01/23 223	202311 301-51300-34000	*	3,280.00
MANAGEMENT FEES NOV23
11/01/23 223	202311 301-51300-34200	*	100.00
WEBSITE ADMIN NOV23
11/01/23 223	202311 301-51300-34100	*	150.00
INFORMATION TECH NOV23
11/01/23 223	202311 301-51300-51000	*	6.36
OFFICE SUPPLIES NOV23
11/01/23 223	202311 301-51300-42000	*	148.50
POSTAGE NOV23
11/01/23 223	202311 300-13100-10300	*	7.82
POSTAGE NOV23
11/01/23 223	202311 301-51300-47000	*	1.65
COPIES NOV23
GOVERNMENTAL MANAGEMENT SERVICES	3,694.33 002441
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00148 11/03/23 340835	202310 302-53600-46300	*	762.64
WATER PLANT INSPECT OCT23
11/03/23 340835	202310 300-13100-10300	*	254.21
WATER PLANT INSPECT OCT23
11/03/23 340886	202310 302-53600-46300	*	5,034.00
SEWER PLANT INSPECT OCT23
11/03/23 340886	202310 300-13100-10300	*	1,678.00
SEWER PLANT INSPECT OCT23
GENERAL UTILITIES	7,728.85 002442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00101 11/02/23 10004186 202310 302-53600-12000	*	719.53
LABOR SERVICES OCT23
11/06/23 1717144	202311 301-51300-49000	*	246.00
MEETING ROOM FEE
MISSION INN RESORT & CLUB	965.53 002443
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00002	8/31/23 07859348 202308 301-51300-48000	*	549.50
NOT.-FY24 BUDGET/BOS MTG.
10/31/23 08202448 202310 301-51300-48000	*	594.50
NOTICE OF LANDOWNERS MTG
ORLANDO SENTINEL	1,144.00 002444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	6
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/30/23 00151 11/03/23 9412	202308 302-53600-46000	*	551.25
REPLACE SWITCH AT WELL#2
RCM UTILITIES	551.25 002445
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00073 11/30/23 364730	202309 301-51300-32200	*	3,600.00
FY23 ANNUAL AUDIT REPORT
BERGER,TOOMBS,ELAM,GAINES&FRANK	3,600.00 002446

12/18/23 00001	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
224	202312 301-51300-34000	*	3,280.00
MANAGEMENT FEES DEC23
224	202312 301-51300-34200	*	100.00
WEBSITE ADMIN DEC23
224	202312 301-51300-34100	*	150.00
INFORMATION TECH DEC23
224	202312 301-51300-51000	*	6.51
OFFICE SUPPLIES DEC23
224	202312 301-51300-42000	*	129.68
POSTAGE DEC23
12/01/23 224	202312 300-13100-10300	*	6.83
POSTAGE DEC23
12/01/23 224	202312 301-51300-47000	*	.60
COPIES DEC23
GOVERNMENTAL MANAGEMENT SERVICES	3,673.62 002447
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/23 00148 12/03/23 341022	202311 302-53600-46300	*	605.85
WATER PLANT INSPECT NOV23
12/03/23 341022	202311 300-13100-10300	*	201.95
WATER PLANT INSPECT NOV23
12/03/23 341073	202311 302-53600-46300	*	5,157.75
SEWER PLANT INSPECT NOV23
12/03/23 341073	202311 300-13100-10300	*	1,719.25
SEWER PLANT INSPECT NOV23
GENERAL UTILITIES	7,684.80 002448
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/23 00101 12/04/23 10004589 202311 302-53600-12000	*	719.53
LABOR SERVICES NOV23
12/11/23 10004853 202311 301-51300-49000	*	64.93
MTG-PLANT OPER/ENGINEER
MISSION INN RESORT & CLUB	784.46 002449
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/23 00138 12/18/23 12182023 202312 300-22000-10100	*	12,825.00
DEP REF#69,70,71,72,73,74
12/18/23 12182023 202312 300-22000-10100	*	10,687.50
DEP REF#81,82,83,84,85
VENEZIA HOWEY, LLC	23,512.50 002450
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	7
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/23/24 00009	1/25/24 94395	202401 302-53600-43200	*	5,868.00
PUMP 21,300 GAL SLUDGE
AMERICAN PIPE & TANK	5,868.00 002451
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/23/24 00154	1/04/24 60654	202311 302-53600-46000	*	111.01
REPLACE FUEL GAUGE
ALTERNATIVE POWER SOLUTIONS, INC.	111.01 002452

2/23/24 00001	1/01/24	
	1/01/24	
	1/01/24	
	1/01/24	
	1/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
225	202401 301-51300-34000	*	3,280.00
MANAGEMENT FEES JAN24
225	202401 301-51300-34200	*	100.00
WEBSITE ADMIN JAN24
225	202401 301-51300-34100	*	150.00
INFORMATION TECH JAN24
225	202401 301-51300-51000	*	6.48
OFFICE SUPPLIES JAN24
225	202401 301-51300-42000	*	154.43
POSTAGE JAN24
1/01/24 225	202401 300-13100-10300	*	8.13
POSTAGE JAN24
1/01/24 225	202401 301-51300-47000	*	1.80

	2/01/24	
	2/01/24	
	2/01/24	
	2/01/24	
	2/01/24	
	2/01/24	

COPIES JAN24
226	202402 301-51300-34000	*	3,280.00
MANAGEMENT FEES FEB24
226	202402 301-51300-34200	*	100.00
WEBSITE ADMIN FEB24
226	202402 301-51300-34100	*	150.00
INFORMATION TECH FEB24
226	202402 301-51300-51000	*	.12
OFFICE SUPPLIES FEB24
226	202402 301-51300-42000	*	2.43
POSTAGE FEB24
226	202402 300-13100-10300	*	.13
POSTAGE FEB24
GOVERNMENTAL MANAGEMENT SERVICES	7,233.52 002453

2/23/24 00148	1/03/24	
	1/03/24	
	1/03/24	
	1/03/24	
	2/03/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
341199	202312 302-53600-46300	*	1,368.75
WATER PLANT INSPECT DEC23
341199	202312 300-13100-10300	*	456.25
WATER PLANT INSPECT DEC23
341251	202312 302-53600-46300	*	8,868.23
SEWER PLANT INSPECT DEC23
341251	202312 300-13100-10300	*	2,956.07
SEWER PLANT INSPECT DEC23
341374	202401 302-53600-46300	*	1,102.50
WATER PLANT INSPECT JAN24
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	8
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/03/24 341374	202401 300-13100-10300	*	367.50
WATER PLANT INSPECT JAN24
2/03/24 341425	202401 302-53600-46300	*	9,717.75
SEWER PLANT INSPECT JAN24
2/03/24 341425	202401 300-13100-10300	*	3,239.25
SEWER PLANT INSPECT JAN24
GENERAL UTILITIES	28,076.30 002454
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/23/24 00016	1/31/24 13017	202401 302-53600-46100	*	61.52
TRIMMING/SPRAYING/ROUNDUP
1/31/24 13017	202401 300-13100-10100	*	246.10
TRIMMING/SPRAYING/ROUNDUP
JP LANDSCAPING MANAGEMENT	307.62 002455
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/23/24 00086 10/01/23 09302023 202309 302-53600-46100	*	380.00
MOWING 07/4/23 - 09/30/23
10/01/23 09302023 202309 300-13100-10300	*	1,520.00
MOWING 07/4/23 - 09/30/23
12/31/23 12242023 202312 302-53600-46100	*	380.00
MOWING 10/1/23 - 12/24/23
12/31/23 12242023 202312 300-13100-10300	*	1,520.00
MOWING 10/1/23 - 12/24/23
JESUS G. SANCHEZ	3,800.00 002456
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/23/24 00101	1/02/24 10005064 202312 302-53600-12000	*	719.53
LABOR SERVICES - DEC23
1/08/24 10005325 202312 301-51300-49000	*	84.54
MTG-SWR PLANT CONSULTANTS
2/02/24 10005627 202401 302-53600-12000	*	719.53
LABOR CHARGES - JAN24
MISSION INN RESORT & CLUB	1,523.60 002457
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/23/24 00151 12/20/23 9789	202311 302-53600-46000	*	62,522.60
REPAIRS TO CLARIFIERS
1/14/24 9905	202312 302-53600-46000	*	11,671.13
SET UP BY PASS PUMP
RCM UTILITIES	74,193.73 002458
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/23/24 00152	1/22/24 62344	202312 301-51300-31500	*	45.00
UNAUTHORIZED UTIL CONNECT
1/22/24 62344	202312 300-13100-10300	*	45.00
UNAUTHORIZED UTIL CONNECT
STONE & GERKEN P.A.	90.00 002459
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/23/24 00138	9/25/23 09252023 202309 300-22000-10100	*	12,825.00
DEP REF#43,44,45,46,47,53
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	9
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/25/23 09252023 202309 300-22000-10100	*	12,825.00
DEPREF#54,55,56,57,95,113
2/23/24 02232024 202402 300-22000-10100	*	12,825.00
DEP REF#86,87,88,89,90,91
2/23/24 02232024 202402 300-22000-10100	*	12,825.00
DEP REF#92,93,94,95,96,97
2/23/24 02232024 202402 300-22000-10100	*	10,687.50
DEP REF#98,99,100,101,63
2/23/24 02232024 202402 300-22000-10100	*	10,687.50
DEP REF#64,65,66,67,68
VENEZIA HOWEY, LLC	72,675.00 002460
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/15/24 00009	3/06/24 94920	202403 302-53600-43200	*	2,500.00
REMOVE DEBRIS/JETCLEAN
AMERICAN PIPE & TANK	2,500.00 002461
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/15/24 00001	3/01/24 227	202401 301-51300-51000	*	81.07
1099 FORMS & ENVELOPES
3/01/24 227	202401 301-51300-51000	*	76.08
PERFORATED BILLING PAPER
3/01/24 227	202401 301-51300-42000	*	.65

	3/01/24	
	3/01/24	
	3/01/24	
	3/01/24	
	3/01/24	
	3/01/24	
	3/01/24	

POSTAGE-1099 FORM MAILING
227A	202402 301-51300-42000	*	142.23
POSTAGE FEB24
227B	202403 301-51300-34000	*	3,280.00 MANAGEMENT FEES MAR24
227B	202403 301-51300-34200	*	100.00
WEBSITE ADMIN MAR24
227B	202403 301-51300-34100	*	150.00
INFORMATION TECH MAR24
227B	202403 301-51300-51000	*	6.78
OFFICE SUPPLIES MAR24
227B	202403 301-51300-42000	*	137.04
POSTAGE MAR24
227B	202403 300-13100-10300	*	7.21
POSTAGE MAR24
GOVERNMENTAL MANAGEMENT SERVICES	3,981.06 002462
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/15/24 00148	3/03/24 341574	202402 302-53600-46300	*	491.25
WATER PLANT INSPECT FEB24
3/03/24 341574	202402 300-13100-10300	*	163.75
WATER PLANT INSPECT FEB24
GENERAL UTILITIES	655.00 002463
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/15/24 00101	3/05/24 10006056 202402 302-53600-12000	*	719.53
LABOR SERVICES FEB24
MISSION INN RESORT & CLUB	719.53 002464
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	STATUS		AMOUNT	....CHECK.....
AMOUNT	#	
3/15/24 00151	3/10/24 10510	202402 302-53600-60100	*		115,971.76	

- - - - - - - -	REMOVE/REPLACE HYDRO TANK
RCM UTILITIES
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	
- - - -	
- - - -	115,971.76 002465
- - - - - - - - - - - - - -	
4/08/24 88888	4/08/24 01003209 202404 300-11500-10000
RICHARD JEPPESEN	*		167.42
167.42 002466	
- - - - - - - - 4/08/24 88888

- - - - - - - - 4/08/24 88888

- - - - - - - - 4/08/24 88888

- - - - - - - - 4/08/24 88888

- - - - - - - - 4/08/24 00009

- - - - - - - - 4/08/24 00001	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/24 02004214 202404 300-11500-10000
GEORGE & CINDY WANBERG
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/24 02006702 202404 300-11500-10000
MARILYN SMITH
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/24 02014406 202404 300-11500-10000
PAMELA & DAVID HELTON
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/24 05000603 202404 300-11500-10000
ROBERT & JUDI BONE
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/24 95313	202404 302-53600-43200
AMERICAN PIPE & TANK
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/24 228	202404 301-51300-34000	- - - -
*

- - - -
*

- - - -
*

- - - -
*

- - - -
*

- - - -
*	- - - -

- - - -

- - - -

- - - -

- - - -

- - - -	- - - - - - - - - - - - - -
29.27
29.27 002467
- - - - - - - - - - - - - -
42.40
42.40 002468
- - - - - - - - - - - - - -
51.62
51.62 002469
- - - - - - - - - - - - - -
71.56
71.56 002470
- - - - - - - - - - - - - -
7,824.00
7,824.00 002471
- - - - - - - - - - - - - -
3,280.00	
	4/01/24 228	202404 301-51300-34200
4/01/24 228	202404 301-51300-34100	*
*		100.00
150.00	
	INFORMATION TECH APR24
GOVERNMENTAL MANAGEMENT SERVICES			3,530.00 002472	
- - - - - - - - 4/08/24 00148	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/03/24 341626	202402 302-53600-46300
3/03/24 341626	202402 300-13100-10300	- - - -
*
*	- - - -	- - - - - - - - - - - - - -
5,617.40
1,872.47	
	MTHLY SEWER INSPECT FEB24
GENERAL UTILITIES			7,489.87 002473	
- - - - - - - - 4/08/24 00086	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/24 123-2024 202403 302-53600-46100
3/31/24 123-2024 202403 300-13100-10300	- - - -
*
*	- - - -	- - - - - - - - - - - - - -
380.00
1,520.00	
	MOWING SERVS 01/24-03/24
JESUS G. SANCHEZ			1,900.00 002474	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - -	- - - -	- - - - - - - - - - - - - -	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	10
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD

101003209 JEPPESEN

202004214 WANBERG

102006702 SMITH

202014406 HELTON

105000603 BONE ROBERT	J

PUMPED 28,400 G SLUDGE

MANAGEMENT FEES APR24 WEBSITE ADMIN APR24

MTHLY SEWER INSPECT FEB24

MOWING SERVS 01/24-03/24

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	11
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/08/24 00101	4/03/24 10006585 202403 302-53600-12000	*	719.53
LABOR SERVICES MAR24
MISSION INN RESORT & CLUB	719.53 002475
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/24 00151	2/27/24 10319	202402 302-53600-46000	*	790.00
INSTALL NEW WIRE-STARTER
3/06/24 10465	202403 302-53600-46000	*	1,150.00
INSTALL BELTS/BEARINGS
3/10/24 10514	202402 302-53600-46000	*	1,000.00
INSTALL SADDLES AT VALVES
3/13/24 10637	202403 302-53600-46000	*	612.50
SERVICE CALL-LIFT STATION
RCM UTILITIES	3,552.50 002476
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/24 00152	2/29/24 62752	202402 301-51300-31500	*	1,890.00
REV AGREEMENTS/CONNECTION
2/29/24 62752	202402 300-13100-10300	*	1,890.00
REV AGREEMENTS/CONNECTION
STONE & GERKEN P.A.	3,780.00 002477

6/01/24 00001	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	
	5/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
229	202405 301-51300-34000	*	3,280.00
MANAGEMENT FEES MAY24
229	202405 301-51300-34200	*	100.00
WEBSITE ADMIN MAY24
229	202405 301-51300-34100	*	150.00
INFORMATION TECH MAY24
229	202405 301-51300-51000	*	6.66
OFFICE SUPPLIES MAY24
229	202405 301-51300-42000	*	135.19

300-13100-10300	*	7.12	
301-51300-51000	*	14.11	

POSTAGE MAY24
229	202405
POSTAGE MAY24
229	202405
PAPER-WATERING NOTICES
GOVERNMENTAL MANAGEMENT SERVICES	3,693.08 002478

6/01/24 00148	4/03/24	
	4/03/24	
	4/03/24	
	4/03/24	
	5/03/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
341762	202403 302-53600-46300	*	1,267.50

	*	422.50	
	*	8,285.39	
	*	2,761.79	

TVISCARRA	*	378.75	

WATER PLANT INSPECT MAR24 341762	202403 300-13100-10300
WATER PLANT INSPECT MAR24 341816	202403 302-53600-46300
SEWER PLANT INSPECT MAR24 341816	202403 300-13100-10300
SEWER PLANT INSPECT MAR24 341962	202404 302-53600-46300
WATER PLANT INSPECT APR24
CTLW CTL LK W&S

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/24	PAGE	12
*** CHECK DATES 08/25/2023 - 06/10/2024 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/03/24 341962	202404 300-13100-10300	*	126.25
WATER PLANT INSPECT APR24
5/03/24 342016	202404 302-53600-46300	*	6,402.51
SEWER PLANT INSPECT APR24
5/03/24 342016	202404 300-13100-10300	*	2,134.17
SEWER PLANT INSPECT APR24
GENERAL UTILITIES	21,778.86 002479
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/24 00016	4/30/24 13490	202404 302-53600-46100	*	71.02
TRIMMING/SPRAYING/ROUNDUP
4/30/24 13490	202404 300-13100-10300	*	284.10
TRIMMING/SPRAYING/ROUNDUP
JP LANDSCAPING MANAGEMENT	355.12 002480
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/24 00101	5/02/24 10007163 202404 302-53600-12000	*	719.53
LABOR SERVICES APR24
MISSION INN RESORT & CLUB	719.53 002481
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/24 00042	3/16/24 3722-5	202403 302-53600-46000	*	706.63

- - - - - - - -	- - - - - - - -	THE SHERWIN-WILLIAMS
- - - - - - - - - - - - - - - - - - - - -	COMPANY
- - - -	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	-	706.63
- - - -	002482
- - -	
6/01/24 00047	5/03/24 63091
MTHLY
5/03/24 63091	202403 301-51300-31500
202403 300-13100-10300							*
*						2,086.88
2,086.87				
	MTHLY	ATTORNEY FEES MAR24																	

PAINT-NEW WATER TANK

ATTORNEY FEES MAR24

STONE & GERKEN, P.A.	4,173.75 002483
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/24 00138	5/31/24 05312024 202405 300-22000-10100	*	8,550.00
DEP REF#102,103,104,105
5/31/24 05312024 202405 300-22000-10100	*	10,687.50
DEP REF#106,107,13,14,15
5/31/24 05312024 202405 300-22000-10100	*	6,412.50
DEP REF #16,17,18
VENEZIA HOWEY, LLC	25,650.00 002484
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/03/24 00101	6/03/24 10007570 202405 302-53600-12000	*	719.53
LABOR SERVICES MAY24
MISSION INN RESORT & CLUB	719.53 002485
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

TOTAL FOR	BANK A	610,278.31	
TOTAL FOR	REGISTER	610,278.31	

CTLW CTL LK W&S	TVISCARRA

Section 2

Central Lake
Community Development District

Unaudited Financial Reporting
May31,2024

Table of Contents

1	Balance Sheet	

2	

Water & Sewer Income Statement	

3	

Water & Sewer Month to Month	

4	

Wholesale Sewer Revenue	

5-6	

Town of Howey-in-the-Hills Billing Summary	

7	

RAM Revenue Income Statement	

8	

RAM Revenue Month to Month	

Central Lake
Community Development District Balance Sheet
May 31, 2024

	Water & Sewer Fund	Reservation & Maintenance Fund	Totals Governmental Funds	
Assets:
Cash - Wells Fargo Bank	

$	

329,364	

$	77,759	

$	407,124	
Accounts Receivable	$	61,662	$	3,884	$	65,546	
Plant & Equipment	$	-	$	131,119	$	131,119	
State Board of Administration	$	2,153	$	11,267	$	13,420	
Due from Water & Sewer	$	-	$	3,338	$	3,338	
Due from RAM	$	23,641	$	-	$	23,641	
Right to Use Lease Asset	$	2,843,578	$	-	$	2,843,578	
A/A Right to Use Lease Asset	$	(123,634)	$	-	$	(123,634)	
Total Assets	$	3,136,765	$	227,367	$	3,364,132	
Liabilities:					
Accounts Payable	$	57,797	$	-	$	57,797	
Lease Payable - Current	$	26,362	$	-	$	26,362	
Due to RAM	$	3,338	$	-	$	3,338	
Due to Water & Sewer	$	-	$	23,641	$	23,641	
Deferred Revenue	$	5,789	$	-	$	5,789	
Lease Payable	$	3,076,578	$	-	$	3,076,578	
Total Liabilities	$	3,169,863	$	23,641	$	3,193,504	

Fund Balances:					
Invested in Capital Assets	$	-	$	131,118	$	131,118	
Unreserved	$	(33,098)	$	72,608	$	39,510	
Total Fund Balances	$	(33,098)	$	203,725	$	170,628	
					
Total Liabilities & Fund Equity	$	3,136,765	$	227,367	$	3,364,132	
		1			

Central Lake
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 05/31/24	Thru 05/31/24	Variance	

Revenues:		
Water Revenue	$	215,000	$	161,250	$	158,790	$	(2,460)	
Sewer Revenue	$	210,281	$	157,711	$	136,401	$	(21,310)	
Wholesale Sewer Revenue - Lot Closings	$	79,142	$	59,357	$	59,626	$	269	
Wholesale Sewer Revenue - Boondocks	$	3,888	$	2,916	$	2,592	$	(324)	
Wholesale Sewer Revenue - School	$	5,000	$	3,750	$	2,413	$	(1,337)	
Wholesale Sewer Revenue - BishopsGate	$	23,155	$	23,155	$	23,155	$	-	
Mission Inn Irrigation	$	9,000	$	6,750	$	3,481	$	(3,269)	
Las Colinas HOA Irrigation	$	30,500	$	22,875	$	18,345	$	(4,530)	
Miscellaneous Income	$	3,000	$	2,250	$	2,068	$	(182)	
CIAC/Meter Fees	$	25,000	$	18,750	$	126,649	$	107,899	
Interest	$	100	$	75	$	78	$	3	
Total Revenues	$	604,066	$	458,838	$	533,599	$	74,760	

Expenditures:					
Administrative:					
Attorney Fees	$	5,000	$	3,750	$	4,022	$	(272)	
Engineering Fees	$	3,500	$	2,625	$	-	$	2,625	
Annual Audit	$	3,600	$	-	$	-	$	-	
Management Fees	$	39,360	$	29,520	$	26,240	$	3,280	
Information Technology	$	1,800	$	1,350	$	1,200	$	150	
Website Maintenance	$	1,200	$	900	$	800	$	100	
Telephone	$	25	$	18	$	-	$	18	
Postage	$	1,750	$	1,313	$	982	$	330	
Insurance	$	4,050	$	4,050	$	3,808	$	243	
Printing & Binding	$	350	$	263	$	20	$	243	
Legal Advertising	$	1,500	$	1,125	$	595	$	531	
Office Supplies	$	500	$	375	$	211	$	164	
Property Taxes	$	1,300	$	1,300	$	1,056	$	244	
Other Current Charges	$	3,500	$	2,625	$	397	$	2,228	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Administrative:	$	67,610	$	49,388	$	39,505	$	9,883	
Operations & Maintenance					
Electric	$	169,300	$	126,975	$	113,414	$	13,561	
Sludge Pumping	$	25,000	$	18,750	$	25,267	$	(6,517)	
Labor	$	8,634	$	6,476	$	5,756	$	719	
Chemicals	$	13,500	$	10,125	$	-	$	10,125	
Repairs	$	45,000	$	33,750	$	79,377	$	(45,627)	
Mowing	$	2,000	$	1,500	$	954	$	546	
Backup Fuel	$	334	$	251	$	-	$	251	
Property Insurance	$	9,355	$	9,355	$	5,883	$	3,472	
Dues, Licenses & Subscriptions	$	2,500	$	1,875	$	-	$	1,875	
Utility Maintenance	$	98,290	$	73,718	$	55,060	$	18,657	
Plant Lease	$	188,780	$	141,585	$	109,273	$	32,312	
Capital Outlay	$	40,000	$	30,000	$	115,972	$	(85,972)	
Total Operations & Maintenance:	$	602,693	$	454,359	$	510,955	$	(56,597)	
					
Total Expenditures	$	670,303	$	503,747	$	550,461	$	(46,714)	
					
Excess Revenues (Expenditures)	$	(66,237)		$	(16,862)		
					
Fund Balance - Beginning	$	66,236		$	(16,236)		
					
Fund Balance - Ending	$	(0)		$	(33,098)		

2

Central Lake
Community Development District Water & Sewer Fund
Month to Month

	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total	
Revenues:														
Water Revenue	$	22,627	$	21,629	$	16,189	$	12,988	$	11,998	$	26,190	$	20,931	$	26,238	$	-	$	-	$	-	$	-	$	158,790	
Sewer Revenue	$	16,072	$	16,114	$	16,114	$	17,654	$	17,654	$	17,654	$	17,654	$	17,485	$	-	$	-	$	-	$	-	$	136,401	
Wholesale Sewer Revenue - Lot Closings	$	6,667	$	6,907	$	7,219	$	7,315	$	7,555	$	7,747	$	8,035	$	8,179	$	-	$	-	$	-	$	-	$	59,626	
Wholesale Sewer Revenue - Boondocks	$	324	$	324	$	324	$	324	$	324	$	324	$	324	$	324	$	-	$	-	$	-	$	-	$	2,592	
Wholesale Sewer Revenue - School	$	179	$	196	$	235	$	231	$	308	$	334	$	436	$	494	$	-	$	-	$	-	$	-	$	2,413	
Wholesale Sewer Revenue - BishopsGate	$	-	$	-	$	17,366	$	5,789	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	23,155	
Mission Inn Irrigation	$	453	$	468	$	458	$	357	$	388	$	462	$	403	$	492	$	-	$	-	$	-	$	-	$	3,481	
Las Colinas HOA Irrigation	$	2,897	$	2,945	$	2,555	$	1,591	$	1,857	$	2,019	$	1,884	$	2,598	$	-	$	-	$	-	$	-	$	18,345	
Miscellaneous Income	$	233	$	373	$	524	$	143	$	107	$	183	$	268	$	236	$	-	$	-	$	-	$	-	$	2,068	
CIAC/Meter Fees	$	30,461	$	-	$	23,513	$	12,825	$	34,200	$	-	$	12,825	$	12,825	$	-	$	-	$	-	$	-	$	126,649	
Interest	$	10	$	10	$	10	$	10	$	9	$	10	$	10	$	10	$	-	$	-	$	-	$	-	$	78	
Total Revenues	$	79,924	$	48,966	$	84,508	$	59,227	$	74,400	$	54,923	$	62,770	$	68,881	$	-	$	-	$	-	$	-	$	533,599	

Expenditures:										
Administrative:
Attorney	

$	-	

$	-	

$	45	

$	-	

$	1,890	

$	2,087	

$	-	

$	-	

$	-	$	-	$	-	$	-	$	4,022	
Engineering Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Management Fees	$	3,280	$	3,280	$	3,280	$	3,280	$	3,280	$	3,280	$	3,280	$	3,280	$	-	$	-	$	-	$	-	$	26,240	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-	$	-	$	-	$	-	$	1,200	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-	$	-	$	-	$	-	$	800	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Postage	$	132	$	149	$	130	$	155	$	145	$	137	$	-	$	135	$	-	$	-	$	-	$	-	$	982	
Insurance	$	3,808	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,808	
Printing & Binding	$	16	$	2	$	1	$	2	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	20	
Legal Advertising	$	595  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	595	
Office Supplies	$	7	$	6	$	7	$	164	$	0	$	7	$	-	$	21	$	-	$	-	$	-	$	-	$	211	
Property Taxes	$	-	$	1,056	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,056	
Other Current Charges	$	-	$	311	$	85	$	-	$	-	$	2  $	-	$	-	$	-	$	-	$	-	$	-	$	397	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total Administrative:	$	8,262	$	5,053	$	3,796	$	3,851	$	5,565	$	5,763	$	3,530	$	3,686	$	-	$	-	$	-	$	-	$	39,505	

Operations & Maintenance
Electric	

$	14,058	

$	15,137	

$	15,678	

$	12,028	

$	14,761	

$	13,007	

$	14,141	

$	14,603	

$	-	$	-	$	-	$	-	$	113,414	
Sludge Pumping	$	-	$	9,075	$	-	$	5,868	$	-	$	2,500	$	7,824	$	-	$	-	$	-	$	-	$	-	$	25,267	
Labor	$	720	$	720	$	720	$	720	$	720	$	720	$	720	$	720	$	-	$	-	$	-	$	-	$	5,756	
Chemicals	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Repairs	$	-	$	63,447	$	11,671	$	-	$	1,790	$	2,469	$	-	$	-	$	-	$	-	$	-	$	-	$	79,377	
Mowing	$	62	$	-	$	380	$	62	$	-	$	380	$	71	$	-	$	-	$	-	$	-	$	-	$	954	
Backup Fuel	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Property Insurance	$	9,221	$	-	$	-	$	-	$	-	$	-	$	(3,338)	$	-	$	-	$	-	$	-	$	-	$	5,883	
Dues, Licenses & Subscriptions	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Utility Maintenance	$	5,797	$	5,764	$	10,237	$	10,820	$	6,109	$	9,553	$	6,781	$	-	$	-	$	-	$	-	$	-	$	55,060	
Plant Lease	$	13,659	$	13,659	$	13,659	$	13,659	$	13,659	$	13,659	$	13,659	$	13,659	$	-	$	-	$	-	$	-	$	109,273	
Capital Outlay	$	-	$	-	$	-	$	-	$	115,972	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	115,972	
Total Operations & Maintenance:	$	43,515	$	107,801	$	52,345	$	43,157	$	153,010	$	42,288	$	39,858	$	28,982	$	-	$	-	$	-	$	-	$	510,955	
										
Total Expenditures	$	51,777	$	112,854	$	56,141	$	47,007	$	158,575	$	48,051	$	43,388	$	32,668	$	-	$	-	$	-	$	-	$	550,461	
										
Excess Revenues (Expenditures)	$	28,147	$	(63,888)	$	28,367	$	12,220	$	(84,175)	$	6,873	$	19,381	$	36,213	$	-	$	-	$	-	$	-	$	(16,862)	

Central Lake
Community Development District Wholesale Sewer Revenue
Month to Month

	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total	
Revenues:														
Wholesale Sewer Revenue - Lot Closings	$	6,667	$	6,907	$	7,219	$	7,315	$	7,555	$	7,747	$	8,035	$	8,179	$	-	$	-	$	-	$	-	$	59,626	
Wholesale Sewer Revenue - Boondocks	$	324	$	324	$	324	$	324	$	324	$	324	$	324	$	324	$	-	$	-	$	-	$	-	$	2,592	
Wholesale Sewer Revenue - School	$	179	$	196	$	235	$	231	$	308	$	334	$	436	$	494	$	-	$	-	$	-	$	-	$	2,413	
Wholesale Sewer Revenue - BishopsGate	$	-	$	-	$	17,366	$	5,789	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	23,155	
Total Revenues	$	7,170	$	7,427	$	25,145	$	13,659	$	8,187	$	8,405	$	8,795	$	8,997	$	-	$	-	$	-	$	-	$	87,786	

Central Lake
Community Development District Wholesale Sewer Revenue

	Type	Date	Check#	Beginning Balance	Billing Usage	Payment Received	Balance	
Venezia								
	Beginning Balance	10/01/23		$6,595.20			$6,595.20	
	Payment - Sept.23	10/05/23	35496			($6,595.20)	$0.00	
	October Billing	10/18/23			$6,667.20		$6,667.20	
	Payment - Oct.23	10/31/23	35543			($6,667.20)	$0.00	
	November Billing	11/16/23			$6,907.20		$6,907.20	
	Payment - Nov.23	11/30/23	35602			($6,907.20)	$0.00	
	December Billing	12/15/23			$7,219.20		$7,219.20	
	Payment - Dec.23	01/12/24	35679			($7,219.20)	$0.00	
	January Billing	01/23/24			$7,315.20		$7,315.20	
	February Billing	02/20/24			$7,555.20		$14,870.40	
	Payment - Jan/Feb.24	02/29/24	35778			($14,870.40)	$0.00	
	March Billing	03/21/24			$7,747.20		$7,747.20	
	Payment - Mar.24	04/05/24	35830			($7,747.20)	$0.00	
	April Billing	04/16/24			$8,035.20		$8,035.20	
	Payment - Apr.24	04/26/24	35868			($8,035.20)	$0.00	
	May Billing	05/20/24			$8,179.20		$8,179.20	
	Payment - May24	05/30/24	35940			($8,179.20)	$0.00	
Total Venezia				$6,595.20	$59,625.60	($66,220.80)	$0.00	
								
	Type	Date	Check#	Beginning Balance	Billing Usage	Payment Received	Balance	

Boondocks	
Beginning Balance	
10/01/23		
$324.00			
$324.00	
	Payment - Sept.23	10/05/23	35496			($324.00)	$0.00	
	October Billing	10/18/23			$324.00		$324.00	
	Payment - Oct.23	10/31/23	35543			($324.00)	$0.00	
	November Billing	11/16/23			$324.00		$324.00	
	Payment - Nov.23	11/30/23	35602			($324.00)	$0.00	
	December Billing	12/15/23			$324.00		$324.00	
	Payment - Dec.23	01/12/24	35679			($324.00)	$0.00	
	January Billing	01/23/24			$324.00		$324.00	
	February Billing	02/20/24			$324.00		$648.00	
	Payment - Jan/Feb.24	02/29/24	35778			($648.00)	$0.00	
	March Billing	03/21/24			$324.00		$324.00	
	Payment - Mar.24	04/05/24	35830			($324.00)	$0.00	
	April Billing	04/16/24			$324.00		$324.00	
	Payment - Apr.24	04/26/24	35868			($324.00)	$0.00	
	May Billing	05/20/24			$324.00		$324.00	
	Payment - May24	05/30/24	35940			($324.00)	$0.00	
Total Boondocks				$324.00	$2,592.00	($2,916.00)	$0.00	

Central Lake

	Type	Date	Check#	Beginning Balance	Billing Usage	Payment Received	Balance	

ESE School	
Beginning Balance	
10/01/23		
$453.60			
$453.60	
	Payment - Sept.23	10/05/23	35496			($453.60)	$0.00	
	October Billing	10/18/23			$179.20		$179.20	
	Payment - Oct.23	10/31/23	35543			($179.20)	$0.00	
	November Billing	11/16/23			$196.00		$196.00	
	Payment - Nov.23	11/30/23	35602			($196.00)	$0.00	
	December Billing	12/15/23			$235.20		$235.20	
	Payment - Dec.23	01/12/24	35679			($235.20)	$0.00	
	January Billing	01/23/24			$230.93		$230.93	
	February Billing	02/20/24			$307.91		$538.84	
	Payment - Jan/Feb.24	02/29/24	35778			($538.84)	$0.00	
	March Billing	03/21/24			$333.56		$333.56	
	Payment - Mar.24	04/05/24	35830			($333.56)	$0.00	
	April Billing	04/16/24			$436.20		$436.20	
	Payment - Apr.24	04/26/24	35868			($436.20)	$0.00	
	May Billing	05/20/24			$493.93		$493.93	
	Payment - May24	05/30/24	35940			($493.93)	$0.00	
Total ESE School				$453.60	$2,412.93	($2,866.53)	$0.00	
								
	Type	Date	Check#	Beginning Balance	Billing Usage	Payment Received	Balance	

Bishop's Gate	
Beginning Balance	
10/01/23		
$17,366.40			
$17,366.40	
	Oct.23 - Dec.23 Billing	10/01/23			$5,788.80		$23,155.20	
	Jan.24 - Sept.24 Billing	12/30/23			$17,366.40		$40,521.60	
	Payment - FY23	01/02/24				($23,155.20)	$63,676.80	
	Payment - FY24	02/02/24				($17,366.40)	$81,043.20	
Total Bishop's Gate				$17,366.40	$23,155.20	($40,521.60)	$0.00	
								
TOTAL				$24,739.20	$87,785.73	($112,524.93)	$0.00	

Community Development District Wholesale Sewer Revenue

Central Lake
Community Development District Reservation & Maintenance Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/24	Thru 05/31/24	Variance	
Revenues:					
RAM Sewer Revenue	$	104,976	$	78,732	$	68,960	$	(9,772)	
Miscellaneous Revenue	$	-	$	-	$	126	$	126	
Interest	$	600	$	450	$	410	$	(40)	
Total Revenues	$	105,576	$	79,182	$	69,496	$	(9,686)	

Expenditures:					
Administrative
Attorney Fees	

$	5,000	

$	3,750	

$	4,022	

$	(272)	
Postage	$	150	$	113	$	44	$	68	
Insurance	$	4,050	$	4,050	$	3,808	$	243	
Property Taxes	$	1,300	$	1,300	$	1,056	$	244	
Other Current Charges	$	500	$	375	$	-	$	375	
Total Administrative:	$	11,000	$	9,588	$	8,929	$	18,517	

Operations & Maintenance					
Repairs & Maintenance	$	26,000	$	19,500	$	5,110	$	14,390	
Mowing	$	8,000	$	6,000	$	3,816	$	2,184	
Property Insurance	$	9,355	$	9,355	$	5,883	$	3,472	
Refuse Service	$	2,200	$	1,650	$	1,392	$	258	
Operating Supplies	$	7,500	$	5,625	$	-	$	5,625	
Permits	$	5,000	$	3,750	$	-	$	3,750	
Utility Maintenance	$	32,763	$	24,572	$	18,353	$	6,219	
Capital Outlay	$	26,315	$	19,736	$	-	$	19,736	
Total Operations & Maintenance:	$	117,133	$	90,189	$	34,555	$	124,743	
					
Total Expenditures	$	128,133	$	199,552	$	43,484	$	199,552	
					
Excess Revenues (Expenditures)	$	(22,557)		$	26,012		
					
Fund Balance - Beginning	$	22,557		$	46,595		
					
Fund Balance - Ending	$	-		$	72,608		

Central Lake
Community Development District Reservation & Maintenance Fund Month to Month
	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept		Total	
Revenues:															
RAM Sewer Revenue	$	8,728	$	8,720	$	8,676	$	8,624	$	8,612	$	8,568	$	8,540	$	8,492	$	-	$	-	$	-	$	-	$	68,960	
Miscellaneous Revenue	$	30	$	31	$	-	$	20	$	20	$	6	$	20	$	-	$	-	$	-	$	-	$	-	$	126	
Interest	$	52	$	51	$	52	$	52	$	49	$	52	$	51	$	52	$	-	$	-	$	-	$	-	$	410	
Total Revenues	$	8,810	$	8,801	$	8,728	$	8,696	$	8,681	$	8,626	$	8,611	$	8,544	$	-	$	-	$	-	$	-	$	69,496	

Expenditures:										
Administrative
Attorney Fees	
$	-	
$	-	
$	45	
$	-	
$	1,890	
$	2,087	
$	-	
$	-	
$	-	$	-	$	-	$	-	$	4,022	
Postage	$	7	$	8	$	7	$	8	$	0	$	7	$	-	$	7	$	-	$	-	$	-	$	-	$	44	
Insurance	$	3,808	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,808	
Property Taxes	$	-	$	1,056	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,056	
Other Current Charges	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Total Administrative:	$	3,814	$	1,064	$	52	$	8	$	1,890	$	2,094	$	-	$	7	$	-	$	-	$	-	$	-	$	8,929	

Operations & Maintenance									
Repairs & Maintenance	$	5,110	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,110	
Mowing	$	246	$	-	$	1,520	$	246	$	-	$	1,520	$	284	$	-	$	-	$	-	$	-	$	-	$	3,816	
Property Insurance	$	9,221	$	-	$	-	$	-	$	-	$	-	$	(3,338)	$	-	$	-	$	-	$	-	$	-	$	5,883	
Refuse Service	$	174	$	174	$	174	$	174	$	174	$	174	$	174	$	174	$	-	$	-	$	-	$	-	$	1,392	
Operating Supplies	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Permits	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Utility Maintenance	$	1,932	$	1,921	$	3,412	$	3,607	$	2,036	$	3,184	$	2,260	$	-	$	-	$	-	$	-	$	-	$	18,353	
Capital Outlay	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Total Operations & Maintenanc $	16,683	$	2,095	$	5,106	$	4,027	$	2,210	$	4,878	$	(619)	$	174	$	-	$	-	$	-	$	-	$	34,555	
									
Total Expenditures	$	20,497	$	3,159	$	5,158	$	4,035	$	4,100	$	6,972	$	(619)	$	181	$	-	$	-	$	-	$	-	$	43,484	
									
Excess Revenues (Expenditures $	(11,688)	$	5,643	$	3,570	$	4,661	$	4,580	$	1,653	$	9,230	$	8,363	$	-	$	-	$	-	$	-	$	26,012	

Section 3

www.lakevotes.gov

1898 E. Burleigh Blvd.•  P.O. Box 457 •  Tavares, FL 32778 P 352-343-9734 F  352-343-3605  E  Hays@lakevotes.gov

April 22, 2024

Stacie Vanderbilt, Recording Secretary 219 E. Livingston St.
Orlando FL 32801

Re: District Counts

The number of registered voters within the Central Lake Community Development District as of April 15, 2024 is!!-

If we may be of further assistance, please contact this office.

Sincerely,

Alan Hays
Lake County Supervisor of Elections

RECEIVED
APR 2 4 2024
GMS-CF, LLC

OUR COMMITMENT
Voter Confidence	Ex ellent Service	Accurate & El icienl Elections	Responsible Finontiol Stewurdship

Section 4

2023 Form 1 Instructions StatementofFinanciallnterests,

Notice
The annual Statement of Financial Interest is due July1, 2024. If the annual form Is not submitted via the electronic filing system created and maintained by the Commission September 3, 2024, an automatic fine of $25 for each day late will be Imposed, up to a maximum penalty of $1.500. Failure to file also can result in removal from public office or employment. [s. 112.3145. F.S.]
In addition. failure to make any required disclosure constitutes grounds for and may be punished by one or more of the following: disqualification from being on the ballot, impeachment, removal or suspension from office or employment demotion, reduction In salary, reprimand, or a civil penalty not exceeding $10,000. [s.112.317, F.S.]
When To File:
lnltlal/y, each local officer/employee, state officer, and specified state employee must file within 30 days of the date of his or her appointment or of the beginning of employment. Appointees who must be confirmed by the Senate must file prior to confirmation, even if that is less than 30 days from the date of their appointment.
Candidates must file at the same time they file their qualifying papers.

Thereafter, file by July 1following each calendar year in which they hold their positions.

Finally. file a final disclosure form (Form 1F) within 60 days of leaving office or employment. Filing a CE Form 1F (Final Statement of Financial Interests) does not relieve the filer of filing a CE Form 1 if the filer was in his or her position on December 31. 2023.
Who Must File Form 1
Elected public officials not serving in a political subdivision of the state and any person appointed to fill a vacancy In such office, unless required to file full disclosure on Form 6.
	Appointed members of each board. commission, authority. or council having statewide Jurisdiction. excluding those required to file full disclosure on Form 6 as well as members of solely advisory bodies, but Including judicial nominating commission members; Directors of Enterprise Florida. Scripps Florida Funding Corporation. and Career Source Florida; and members of the Council on the Social Status of Black Men and Boys; the Executive Director, Governors, and senior managers of Citizens Property Insurance Corporation; Governors and senior managers of Florida Workers' Compensation Joint Underwriting Association; board members of the Northeast Fla. Regional Transportation Commission; board members of Triumph Gulf Coast Inc; board members of Florida Is For Veterans, Inc.; and members of the Technology Advisory Council within the Agency for State Technology.
The Commissioner of Education. members of the State Board of Education. the Board of Governors. the local Boards of Trustees and Presidents of state universities, and the Florida Prepaid College Board.
Persons elected to office in any political subdivision (such as municipalities, counties, and special districts) and any person appointed to fill a vacancy in such office. unless required to file Form 6.
	Appointed members of the following boards, councils, commissions. authorities, or other bodies of county. municipality. school district Independent special district, or other political subdivision: the governing body of the subdivision; community college or junior college district boards of trustees; boards having the power to enforce local code provisions; boards of adjustment; community redevelopment agencies; planning or zoning boards having the power to recommend, create, or modify land planning or zoning within a political subdivision. except for citizen advisory committees. technical coordinating committees, and similar groups who only have the power to make recommendations to planning or zoning boards, and except for representatives of a military installation acting on behalf of all military installations within that jurisdiction; pension or retirement boards empowered to Invest pension or retirement funds or determine entitlement to or amount of pensions or other retirement benefits. and the Pinellas County Construction Licensing Board.
Any appointed member of a local government board who is required to file a statement of financial interests by the appointing authority or the enabling legislation, ordinance. or resolution creating the board.
Persons holding any of these positions in local government: county or city manager; chief administrative employee or finance director of a county. municipality. or other political subdivision; county or municipal attorney; chief county or municipal building inspector; county or municipal water resources coordinator; county or municipal pollution control director; county or municipal environmental control director; county or municipal administrator with power to grant or deny a land development permit: chief of police; fire chief: municipal clerk; appointed district school superintendent; community college president; district medical examiner; purchasing agent (regardless oftltle) having the authority to make any purchase exceeding $35,000 for the local governmental unit.

Officers and employees of entities serving as chief administrative officer of a political subdivision.
Members of governing boards of charter schools operated by a city or other public entity.
Employees in the office of the Governor or of a Cabinet member who are exempt from the Career Service System, excluding secretarial. clerical. and similar positions.
The following positions in each state department. commission, board, or council: Secretary, Assistant or Deputy Secretary, Executive Director, Assistant or Deputy Executive Director, and anyone having the power normally conferred upon such persons. regardless of title.
The following positions in each state department or division: Director, Assistant or Deputy Director, Bureau Chief, and any person having the power normally conferred upon such persons. regardless of title.
Assistant State Attorneys, Assistant Public Defenders, criminal conflict and civil regional counsel, and assistant criminal conflict and civil regional counsel, Public Counsel, full-time state employees serving as counsel or assistant counsel to a state agency, administrative law judges, and hearing officers.
The Superintendent or Director of a state mental health institute established for training and research in the mental health field, or any major state Institution or facility established for corrections, training. treatment, or rehabilitation.
State agency Business Managers, Finance and Accounting Directors. Personnel Officers. Grant Coordinators, and purchasing agents (regardless of title) with power to make a purchase exceeding $35,000.
The following positions in legislative branch agencies: each employee [other than those employed In maintenance, clerical, secretarial, or similar positions and legislative assistants exempted by the presiding officer of their house): and each employee of the Commission on Ethics.
Each member of the governing body of a "large-hub commercial service airport." as defined In Section 112.3144(1)(c), Florida Statutes, except for members required to comply with the financial disclosure requirements of s. 8, Article II of the State Constitution.
ATTACHMENTS; A filer may include and submit attachments or other supporting documentation when filing disclosure.
PUBLIC RECORD; The disclosure form is a public record and is required by law to be posted to the Commission's website.Your Social Securi!Y number. bank account. debit. charge. and credit card numbers. mortgJ1ge or brokerage account numbers. personal identification numbers. or taxp.a_yer identification numbers are not required and should not be jncluded. If such information is included in the filing. it may be made available for public inspection and copying unless
redaction is required by the filer. without any liability to the Commission. If you are an active or former officer or employee listed in Section 119.071, F.S., whose home address or other information is exempt from disclosure, the Commission will maintain that confidentiality if you submit a written and notarized request.
QUESTIONS about this form or the ethics laws may be addressed to the Commission on Ethics. Post Office Drawer 15709, Tallahassee, Florida 32317-5709: physical address: 325 John Knox Road. Building E, Suite 200, Tallahassee, FL 32303: telephone (850) 488-7864.
Instructions for Completing Form 1
Primary Sources oflncome
[Required bys.112.3145(3}(b]1. F.S.]

This section Is intended to require the disclosure of your principal sources of income during the disclosure period. Yo!,um not have to disclose any public salary QC.. RPmi2n(s).The income of your spouse need not be disclosed: however, if there Is joint income to you and your spouse from property you own jointly [such as interest or dividends from a bank account or stocks). you should disclose the source of that income if It exceeded the threshold.
Please list in this part of the form the name, address. and principal business activity of each source of your income which exceeded $2,500 of gross income received by you in your own name or by any other person for your use or benefit.
"Gross income" means the same as it does for income tax purposes. even If the income is not actually taxable, such as interest on tax-free bonds. Examples Include: compensation for services. income from business. gains from property dealings. interest. rents, dividends, pensions. IRA distributions, social security, distributive share of partnership gross income. and alimony if considered gross income under federal law, but not child support.
Examples:

If you were employed by a company that manufactures computers and received more than $2,500, list the name of the company. Its address, and its principal business activity (computer manufacturing).
If you were a partner in a law firm and your distributive share of partnership gross income exceeded $2,500, list the name of the firm, its address, and its principal business activity (practice of law).
If you were the sole proprietor of a retail gift business and your gross income from the business exceeded $2,500, list the name of the business, Its address, and Its principal business activity [retail gift sales).
If you received income from investments in stocks and bonds, list each jndjvjdual com(23!1Y. from which you derived more than $2,500. Do not aggregate all of your investment income.

If more than $2.500 of your gross income was gain from the sale of property (not just the selling price), list as a source of income the purchaser's name, address and principal business activity. If the purchaser's identity is unknown. such as where securities listed on an exchange are sold through a brokerage firm, the source of income should be listed as "sale of (name of company) stock." for example.
If more than $2.500 of your gross income was in the form of interest from one particular financial institution (aggregating Interest from all CD's, accounts. etc.. at that institution). list the name of the institution. its address, and its principal business activity.
Secondary Sources oflneome
[Required bys.112.3145(3)(b)2, F.S.]

This part Is intended to require the disclosure of major customers, clients, and other sources ·of income to businesses in which you own an Interest. It ls not for rep.m:tiJlg Income from second jl2t2s., That kind of income should be reported in "Primary Sources of Income; if it meets the reporting threshold. You will not have anything to report unless. during the disclosure period:
	You owned (either directly or Indirectly in the form of an equitable or beneficial interest) more than 5% of the total assets or capital stock of a business entity (a corporation. partnership, LLC. limited partnership. proprietorship, joint venture, trust. firm, etc., doing business In Florida); and,
You received more than $5,000 of your gross income during the disclosure period from that business entity.

If your interests and gross Income exceeded these thresholds, then for that business entity you must list every source of Income to the business entity which exceeded 10% of the business entity's gross income (computed on the basis of the business entity's most recently completed fiscal year), the source's address, and the source's principal business activity.
Examples:

You are the sole proprietor of a dry cleaning business. from which you received more than $5,000. If only one customer, a uniform rental company. provided more than 10% of your dry cleaning business. you must list the name of the uniform rental company. its address. and its principal business activity (uniform rentals).
You are a 20% partner in a partnership that owns a shopping mall and your partnership income exceeded the above thresholds. List each tenant of the mall that provided more than 10% of the partnership's gross Income and the tenant's address and principal business activity.
Real Property
[Required bys.112.3145(3)(b)3, F.S.]

In this part, list the location or description of all real property in Florida In which you owned directly or indirectly at any time during the disclosure period In excess of 5% of the property's value. You are not required to list your residences. You should Jis!.s.nY. vacation homes if you derive Income from them,
Indirect ownership includes situations where you are a beneficiary of a trust that owns the property, as well as situations where you own more than 5% of a partnership or corporation that owns the property. The value of the property may be determined by the most recently assessed value for tax purposes, in the absence of a more accurate fair market value.
The location or description of the property should be sufficient to enable anyone who looks at the form to identify the property. A street address should be used, if one exists.
Intangible Personal Property
[Required bys.112.3145(3)(b)3, F.S.]

Describe any intangible personal property that, at anytime during the disclosure period. was worth more than $10,000 and state the business entity to which the property related. Intangible personal property includes things such as cash on hand, stocks, bonds, certificates of deposit. vehicle leases, interests in businesses. beneficial interests in trusts. money owed you (including, but not limited to. loans made as a candidate to your own campaign). Deferred Retirement Option Program (DROP) accounts, the Florida Prepaid College Plan, and bank accounts in which you have an ownership interest. Intangible personal property also includes investment products held in IRAs. brokerage accounts. and the Florida College Investment Plan. Note that theproduct contained In a brokerage account IRA, or the Elorjda conege investment Plan Is your asset-not the account or plan itself Things like automobiles and houses you own. jewelry, and paintings are not Intangible property. Intangibles relating to the same business entity may be aggregated; for example, CDs and savings accounts with the same bank. Property owned as tenants by the entirety or as joint tenants with right of survivorship, including bank accounts owned in such a manner. should be valued at 100%. The value of a leased vehicle Is the vehicle's present value minus the lease residual (a number found on the lease document).
Liabilities
[Required by s.112.3145(3)(b)4, F.S.]

List the name and address of each creditor to whom you owed more than $10,000 at any time during the disclosure period. The amount of the liability of a vehicle lease is the sum of any past-due payments and all unpaid prospectlve lease payments. You are not required to list the amount of any debt. You do not have to disclose credit card and retail installment accounts, taxes owed (unless reduced to a judgment). indebtedness on a life insurance policy owed to the company of Issuance, or contingent liabilities. A ·contingent liability" is one that will become an actual liability only when one or more future events occur or fall to occur, such as where you are liable only as a guarantor, surety, or endorser on a promissory note. If you are a ·co-maker" and are jointly liable or jointly and severally liable, then it is not a contingent liability.
Interests in Specified Businesses
[Required by s.112.3145(7), F.S.]

The types of businesses covered in this disclosure include: state and federally chartered banks; state and federal savings and loan associations; cemetery companies; insurance companies; mortgage companies; credit unions; small loan companies; alcoholic beverage licensees; pari-mutuel wagering companies, utility companies, entities controlled by the Public Service Commission; and entities granted a franchise to operate by either a city or a county govemment.
Disclose in this part the fact that you owned during the disclosure period an interest in, or held any of certain positions with thetypes of businesses listed above. You must make this disclosure if you own or owned (either directly or indirectly in the form of an equitable or beneficial interest) at any time during the disclosure period more than 5% of the total assets or capital stock of one of the types of business entities listed above. You also must complete this part of the form for each of these types of businesses for which you are, or were at any time during the disclosure period, an officer, director, partner, proprietor, or agent (other than a resident agent solely for service of process).
If you have or held such a position or ownership Interest In one of these types of businesses, list the name of the business, Its address and principal business activity, and the position held with the business (if any). If you own(ed) more than a 5% interest in the business, indicate that fact and describe the nature of your interest.
Training Certification
[Required by s.112.3142. F.S.]

If you are a Constitutional or elected municipal officer appointed school superintendent. a commissioner of a community redevelopment agency created under Part Ill, Chapter 163, whose service began on or before March 31 of the year for which you are filing. you are required to complete four hours of ethics training which addresses Article II, Section 8 of the Florida Constitution, the Code of Ethics for Public Officers and Employees, and the public records and open meetings laws of the state. You are required to certify on this form that you have taken such training.
CE FORM 1 - Effective: April 11, 2024

Incorporated by reference in Rules 34-8.001(2) and 34-8.202(1), F.A.C

	Ethics Training Requirements	

As of January 1, 2024, all Board Supervisors of Florida Community special districts are required to complete four (4) hours of ethics training each year that addresses at a minimum, s. 8, Art. II of the State Constitution, the Code of Ethics for Public OJicers and Employees, and the public records and public meetings laws of Florida. The purpose of this email is to notify you of free, on-demand resources available to Board Supervisors to satisfy this requirement. Further information regarding the requisite training is available on the Florida Commission on Ethics’ (“COE”) website.

Free Training Resources
The COE has produced several free, online training tutorials that will satisfy the ethics component of the annual training. The on-demand videos are available at the link below. Further, the website provides additional links to resources that Supervisors can access to complete the training requirements.

Florida Commission on Ethics Training Resources - https://ethics.state.ﬂ.us/Training/Training.aspx

Please note that the COE-produced content only provides free training for the ethics component of the annual training. However, the OJice of the Attorney General of the State of Florida oJers a free, two-hour online audio course that covers the Sunshine Law and Public Records Act components of the requisite training. The on-demand audio course is available at the link below.

OJice of the Attorney General Training Resources – https://www.myﬂoridalegal.com/open-government/training

Compliance
Each year when Supervisors complete the required ﬁnancial disclosure form (Form 1 Statement of Financial Interests), Supervisors must mark a box conﬁrming that he or she has completed the ethics training requirements. At this time there is no requirement to submit a certiﬁcate; however, the COE advises that Supervisors keep a record of all trainings completed (including date and time of completion), in the event Supervisors are ever asked to provide proof of completion. The training is a calendar year requirement and corresponds to the form year. So, Supervisors will not report their 2024 training until they ﬁll out their Form 1 for the 2025 year.

We have received multiple inquiries as to whether Board Supervisors are required to annually ﬁle Form 6 in addition to Form 1. Currently, Board Supervisors continue to be exempt from the requirement to ﬁle Form 6.

Finally, with respect to the annual ﬁling of Form 1, beginning this year the Commission on Ethics will be requiring electronic submission of Form 1. Filers, including Board Supervisors, should be receiving an email directly from the Commission on Ethics, providing detailed information about the electronic ﬁling process and the upcoming deadline of July 1, 2024. Note the submission of the forms will no longer be handled through county Supervisor of Election's oJices.