Central Lake Community Development District

Agenda March 28, 2025

Agenda

Central Lake
Community Development District

219 E. Livingston Street, Orlando FL, 32801 Phone: 407-841-5524 – Fax: 407-839-1526
March 21, 2025

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, March 28, 2025 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:

Audit Committee Meeting
Roll Call
Public Comment Period
Approval of Minutes of the December 9, 2024 Meeting
Tally of Audit Committee Member Rankings and Selection of Auditor
DiBartolomeo, McBee, Hartley & Barnes, P.A.
Grau & Associates
Adjournment
Board of Supervisors Meeting
Roll Call
Public Comment Period
Approval of Minutes of the December 9, 2024 Meeting
Discussion of Revised CIAC Rate Recommendation and Authorization to Set Rate Hearing
Ratification Items
Proposal from Wayne Automatic Fire Sprinklers for Fire Hydrant Painting
Amended and Restated Wholesale Wastewater Treatment Agreement with Town of Howey-in-the-Hills
Authorization to Issue RFQ for Professional Engineering Services
Consideration of Capacity Agreements – Under Separate Cover
Acceptance of Audit Committee Recommendation and Selection of #1 Ranked Firm to Provide Auditing Services for the Fiscal Year 2024
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
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
George S. Flint District Manager

Cc:	Darrin Mossing, GMS Enclosures

Audit Committee Meeting

Minutes

MINUTES OF MEETING CENTRAL LAKE
COMMUNITY DEVELOPMENT DISTRICT

The Central Lake Community Development District audit committee meeting was held Monday, December 9, 2024, at 8:24 a.m. at the Mission Inn Real Estate Office, 1080 San Luis, Howey-in-the-Hills, Florida.
Present were:

Heather Miller	Chair
Bud Beucher Daniel Parks George Flint Kevin Stone

The following is a summary of the minutes and actions taken at the December 9, 2024 Audit Committee meeting of the Central Lake Community Development District.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the audit committee meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Public Comment Period
There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Audit Services
Approval of Request for Proposals and Audit Selection Criteria
Mr. Flint stated we did refer to a different district in part of the document and we will correct that. This is the standard RFQ that we have used in the past. It also incudes the selection criteria that include ability of personnel, experience, understanding the scope, ability to provide the services and price which are weighted evenly at 20 points each for a total of 100. You have the option of excluding price. We recommend price be included.

On MOTION by Mr. Beucher seconded by Mr. Parks with all in favor the request for proposals and the audit selection criteria to include price were approved.

Approval of Notice of Request for Proposals for Audit Services

December 9, 2024	Central Lake CDD

Mr. Flint stated we also included the form of notice that will run in the Orlando Sentinel, Lake County edition and it asks that any qualified auditors to respond by Friday, January 10, 2025 at 2:00 p.m. and provide their proposal to our office in downtown Orlando. We are asking for five-years of pricing.

On MOTION by Ms. Miller seconded by Mr. Parks with all in favor the request for proposals for audit services was approved.

Public Announcement of Opportunity to Provide Audit Services
Mr. Flint stated this is the announcement of the opportunity to provide audit services to the Central Lake Community Development District.

FOURTH ORDER OF BUSINESS	Adjournment
Mr. Flint asked for a motion to adjourn the meeting.

On MOTION by Ms. Miller seconded by Mr. Parks with all in favor the meeting adjourned at 8:28 a.m.

Attest	Chair

2

Section IV

Central Lake CDD Auditor Selection	
	Ability of Personnel (20 pts)	Proposer's Experience (20 pts)	Understading of Scope of Work (20 pts)	Ability to Furnish the Required Services (20 pts)	
Price (20 pts)	Total Points Earned	Ranking
(1 being highest)	

2024 - $3,200			
					2025 - $3,350			
					2026 - $3,500			
DiBartolomeo, McBee,					2027 - $3,700			
Hartley & Barnes, P.A.					2028 - $3,900			

2024 - $7,000			
					2025 - $7,200			
					2026 - $7,400			
					2027 - $7,600			
Grau & Associates					2028 - $7,800			

Section A

Central Lake Community Development District

Proposer

DiBartolomeo, McBee, Hartley & Barnes, P.A. Certified Public Accountants
2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950 (772) 461-8833
591 SE Port St. Lucie Boulevard Port Saint Lucie, Florida 34984 (772) 878-1952
Contact:

Jim Hartley, CPA Principal

TABLE OF CONTENTS

Letter of Transmittal Professional Qualifications
Professional Staff Resources	1-2
Current and Near Future Workload	2
Identification of Audit Team	2
Resumes	3-5
Governmental Audit Experience	6
Additional Data
Procedures for Ensuring Quality Control & Confidentiality	7
Independence	7-8
Computer Auditing Capabilities	8
Contracts of Similar Nature	9
Technical Approach
Agreement to Meet or Exceed the Performance Specifications	10
Tentative Audit Schedule	11
Description of Audit Approach	12-15
Proposed Audit Fee	16

DMHB	DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS	

Central Lake
Community Development District Audit Selection Committee

Dear Committee Members:

We are pleased to have this opportunity to present the qualifications of DiBartolomeo, McBee, Hartley & Barnes, P.A. (DMHB) to serve as Central Lake Community Development District’s independent auditors. The audit is a significant engagement demanding various professional resources, governmental knowledge and expertise, and, most importantly, experience serving Florida local governments. DMHB understands the services required and is committed to performing these services within the required time frame. We have the staff available to complete this engagement in a timely fashion. We audit several entities across the State making it feasible to schedule and provide services at the required locations.
Proven Track Record— Our clients know our people and the quality of our work. We have always been responsive, met deadlines, and been willing to go the extra mile with the objective of providing significant value to mitigate the cost of the audit. This proven track record of successfully working together to serve governmental clients will enhance the quality of services we provide.
Experience—DMHB has a history of providing quality professional services to an impressive list of public sector clients in Florida. We currently serve a large number of public sector entities in Florida, including cities, villages, special districts, as well as a large number of community development districts. Our firm has performed in excess of 100 community development district audits. In addition, our senior management team members have between 25 and 35 years experience in serving Florida governments. DMHB is a recognized leader in providing services to governmental and non-profit agencies within the State of Florida. Through our experience in performing audits, we have been able to increase our audit efficiency and therefore reduce cost. We have continually passed this cost saving on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with audit standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up to date on all changes that are occurring within the industry.

2222 Colonial Road, Suite 200• Fort Pierce, Florida 34950•772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., •Port St. Lucie, Florida 34984•772-878-1952•Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member AICPA Private Company Practice Section

WWW.DMHBCPA.NET

Timeliness – In order to meet the Districts needs, we will perform interim internal control testing by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 31st. Follow up review will be completed as necessary.

Communication and Knowledge Sharing— Another driving force behind our service approach is frequent, candid and open communication with management with no surprises. During the course of the audit, we will communicate with management on a regular basis to provide you with a status report on the audit and to discuss any issues that arise, potential management letter comments, or potential audit differences.
In the accompanying proposal, you will find additional information upon which you can evaluate DMHB’s qualifications. Our full team is in place and waiting to serve you. Please contact us at 2222 Colonial Road, Suite 200 Fort Pierce, FL 34950. Our phone number is (772) 461-8833. We look forward to further discussion on how our team can work together with you.

Very truly yours,

DiBartolomeo, McBee, Hartley & Barnes, P.A.

DiBartolomeo, McBee, Hartley & Barnes, P.A. is a local public accounting firm with offices in the cities of Fort Pierce and Port St. Lucie. The firm was formed in 1982.

Professional Staff Resources
Our services will be delivered through personnel in both our Port St. Lucie and Ft. Pierce offices, located at 591 S.E. Port St. Lucie Blvd., Port St. Lucie, FL 34984 and 2222 Colonial Road, Suite 200, Fort Pierce, Florida 34950, respectively. DMHB has a total of 19 professional staff including 9 with extensive experience serving governmental entities.

Professional Staff	Number of	
Classification	Professionals	
Partner	4	
Managers	2	
Senior	2	
Staff	11	
	19	

DiBartolomeo, McBee, Hartley & Barnes provides a variety of accounting, auditing, tax litigation support, estate planning, and consulting services. Some of the governmental, non-profit accounting, auditing and advisory services currently provided to clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under the OMB A-133 audit criteria

Issuance of Comfort Letters, consent letters, and parity certificates in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews

Assisting in compiling historical financial data for first-time and subsequent submissions for the GFOA Certificate of Achievement for Excellence in Financial Reporting

1

Professional Staff Resources (Continued)

Audits of franchise fees received from outside franchisees

Preparation of annual reports to the State Department of Banking and Finance

Audits of Internal Controls – Governmental Special Project

Assistance with Implementation of current GASB pronouncements

Current and Near Future Workload
In order to better serve and provide timely and informative financial data, we have comprised an experienced audit team. Our present and future workloads will permit the proposed audit team to perform these audits within the time schedule required and meet all deadlines.

Identification of Audit Team

The team is composed of people who are experienced, professional, and creative. They fully understand your business and will provide you with reliable opinions. In addition, they will make a point to maintain ongoing dialogue with each other and management about the status of our services.
The auditing firm you select is only as good as the people who serve you. We are extremely proud of the outstanding team we have assembled for your engagement. Our team brings many years of relevant experience coupled with the technical skill, knowledge, authority, dedication, and most of all, the commitment you need to meet your government reporting obligations and the challenges that will result from the changing accounting standards.

A flow chart of the audit team and brief resumes detailing individual team members’ experience in each of the relevant areas follow.
Jim Hartley, CPA – Engagement Partner (resume attached) Will assist in the field as main contact
Jay McBee, CPA – Technical Reviewer (resume attached) Christine Kenny, CPA – Senior (resume attached)

2

Experience and Training

Jim has over 35 years of public accounting experience and would serve as the engagement partner. His experience and training include:
35 years of non-profit and governmental experience.
Specializing in serving entities ranging from Government to Associations and Special District audits.
Has performed audits and advisory services for a variety of public sector entities.
Has extensive experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines.
Experienced in maintaining the GFOA Certificate of Achievement.
120 hours of CPE credits over the past 3 years.
Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities, counties, special districts and community development districts. Jim has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Jim currently provides internal audit and consulting services to governmental entities and non-profit agencies to assist in implementing and maintaining “best practice” accounting policies and procedures. Jim provides auditing services to the Fort Pierce Utilities Authority, St. Lucie County Fire District, City of Port St. Lucie, Tradition CDD #1 – 10, Southern Groves CDD #1-6, Multiple CDD audits, Town of St. Lucie Village, Town of Sewall’s Point, Town of Jupiter Island along with several other entities, including Condo and Homeowner Associations.
Education and Registrations
Bachelor of Science in Accounting – Sterling College.
Certified Public Accountant
Professional Affiliations
Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service
Treasurer & Executive Board - St. Lucie County Chamber of Commerce
Budget Advisory Board - St. Lucie County School District
Past Treasurer - Exchange Club for Prevention of Child Abuse & Exchange Foundation Board
Board of Directors – State Division of Juvenile Justice

Experience and Training

Jay has over 45 years of public accounting experience and would serve as the technical reviewer on the audit. His experience and training include:
45 years of government experience.
Specializing in serving local government entities.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, special districts, and school districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the Rules of the Auditor General.
Has extensive experience in performing pension audits.
Experienced in developing and maintaining the GFOA Certificate of Achievement.
120 Hours of relevant government CPE credits over the past 3 years.
Experience in municipal bond and other governmental-financing options and offerings.
Recent Engagements
Has provided auditing services on local governmental entities including towns, villages, cities, counties, special district and community development districts. Jay has assisted with financial preparation, system implementation, and a variety of government services to a wide range of governmental entities. Jay currently provides auditing services to the City of Port St. Lucie, City of Okeechobee Pension Trust Funds, St. Lucie County Fire District Pension funds, along with several other non-profit and governmental entities.

Education and Registrations
Bachelor of Science in Accounting and Quantitative Business Management – West Virginia University.
Certified Public Accountant
Professional Affiliations
Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service
Member of the St. Lucie County Citizens Budget Committee
Finance committee for the First United Methodist Church
Treasurer of Boys & Girls Club of St. Lucie County

Christine M. Kenny, CPA
Senior Staff – DiBartolomeo, McBee, Hartley & Barnes
Experience and training
Christine has over 18 years of public accounting experience and would serve as a senior staff for the Constitutional Officers. Her experience and training include:

18 years of manager and audit experience.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, towns and special districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including
Circular A-133 and the Rules of the Auditor General.
100 hours of relevant government CPE credits over the past 3 years.

Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities and special districts. Christine has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Christine currently provides services to multiple agencies to assist in implementing and maintaining “best practice” accounting policies and procedures.
Engagements include St. Lucie County Fire District, City of Fort Pierce, Town of Sewall’s Point, and Town of St. Lucie Village.

Education and Registrations

Bachelor of Science in Accounting – Florida State University
Professional Affiliations
Active Member of the Florida Institute of Certified Public Accountants
Active Member of the American Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association

PROFESSIONAL QUALIFICATIONS (CONTINUED)

Governmental Audit Experience
DiBartolomeo, McBee, Hartley & Barnes, P.A., through its principals and members, has provided continuous in-depth professional accounting, auditing, and consulting services to local government units, nonprofit organizations, and commercial clients. Our professionals have developed considerable expertise in performing governmental audits and single audits and in preparing governmental financial statements in conformance with continually evolving GASB pronouncements, statements, and interpretations. All of the public sector entities we serve annually are required to be in accordance with GASB pronouncements and government auditing standards. We currently perform several Federal and State single audits in compliance with OMB Circular A- 133 and under the Florida Single Audit Act. Our professionals are also experienced in assisting their clients with preparing Comprehensive Annual Financial Reports (GFOA).
All work performed by our firm is closely supervised by experienced certified public accountants. Only our most seasoned CPA’s perform consulting services. Some of the professional accounting, auditing, and management consulting services currently provided to our local governmental clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under OMB A-133 audit criteria and the Florida Single Audit Act
Assisting in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement of Excellence in Financial Reporting
Audits of franchise fees received from outside franchisees
Assistance with Implementation of GASB-34
Internal audit functions
Fixed assets review and updating cost/depreciation allocations and methods

ADDITIONAL DATA

Procedures for Ensuring Quality Control & Confidentiality

Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. DiBartolomeo, McBee, Hartley & Barnes is formally dedicated to that commitment.

In an effort to continue to maintain the standards of working excellence required by our firm, DiBartolomeo, McBee, Hartley & Barnes, P.A. joined the Quality Review Program of the American Institute of Certified Public Accountants. To be a participating member firm, a firm must obtain an independent compliance review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements. The scope of peer review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence
Assignment of professional personnel to engagements
Consultation on technical matters
Supervision of engagement personnel
Hiring and employment of personnel
Professional development
Advancement
Acceptance and continuance of clients
Inspection and review system

Independence

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, independent auditors must exercise utmost care in the performance of their duties.

Our firm has provided continuous certified public accounting services in the government sector for 31 years, and we are independent of the Community Development Districts as defined by the following rules, regulations, and standards:

ADDITIONAL DATA (CONTINUED)

Independence (Continued)

Au Section 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants
ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants
Chapter 21A-21, Florida Administrative Code
Section 473.315, Florida Statutes
Government Auditing Standards, issued by the Comptroller General of the United States

Computer Auditing Capabilities

DiBartolomeo, McBee, Hartley & Barnes’ strong computer capabilities as demonstrated by our progressive approach to computer auditing and extensive use of microcomputers. Jay McBee is the MIS partner for DMHB. Jay has extensive experience in auditing and evaluating various computer systems and would provide these services in this engagement.

We view the computer operation as an integral part of its accounting systems. We would evaluate the computer control environment to:

Understand the computer control environment’s effect on internal controls
Conclude on whether aspects of the environment require special audit attention
Make preliminary determination of comments for inclusion in our management letter

This evaluation includes:

System hardware and software
Organization and administration
Access

Contracts of Similar Nature within References

Client	
Years	Annual Audit In Accordance With GAAS	
Engagement Partner	Incl. Utility Audit/ Consulting	
GFOA
Cert.	GASB 34
Implementation & Assistance	
Total Hours	
St. Lucie County Fire District Karen Russell, Clerk-Treasurer (772)462-2300	1984 -
Current	
√	
Jim Hartley			
√	
250-300	
City of Fort Pierce
Johnna Morris, Finance Director (772)-460-2200	2005-
current	
√	
Mark Barnes		
√	
√	
800	
Fort Pierce Utilities Authority Nina Hurtubise, Finance Director (772)-466-1600	2005-
current	
√	
Jim Hartley	
√	
√	
√	
600	
Town of St. Lucie Village
Diane Robertson, Town Clerk (772) 595-0663	
1999 –
current	
√	
Jim Hartley			
√	
100	
City of Okeechobee Pension Trust Funds
Marita Rice, Supervisor of Finance (863)763-9460	
1998 –
current	
√	
Jay McBee				
60	
St. Lucie County Fire District 175 Pension Trust Fund
Chris Bushman , Captain (772) 462-2300	1990 –
current	
√	
Jay McBee				
60	
Tradition Community Development District 1-10
Alan Mishlove,District Finance Manager
(407)382-3256	
2002 -
current	

√	

Jim Hartley			

√	

350	
Legends Bay Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Union Park Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				50	
Deer Island Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Park Creek Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	

√	

Jim Hartley				

50	
Waterleaf Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	

TECHNICAL APPROACH
An Express Agreement to Meet or Exceed the Performance Specifications.
The audit will be conducted in compliance with the following requirements:

Rules of the Auditor General for form and content of governmental audits
Regulations of the State Department of Banking and Finance
Audits of State and Local Governmental Units-American Institute of Certified Public Accountants.
The audit report shall contain the opinion of the auditor in reference to all financial statements, and an opinion reflecting compliance with applicable legal provisions.
We will also provide the required copies of the audit report, the management letter, any related reports on internal control weaknesses and one copy of the adjusting journal entries and financial work papers.
The auditor shall, at no additional charge, make all related work papers available to any Federal or State agency upon request in accordance with Federal and State Laws and Regulations.
We will work in cooperation with the District, its underwriters and bond council in regard to any bond issues that may occur during the term of the contract.
The financial statements shall be prepared in conformity with Governmental Accounting Standards Board Statement Number 34, 63 and 65.

We will commit to issuing the audit for each Fiscal year by June 1st of the following year. In order to ensure this we will perform interim internal control testing as required by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 30th. Follow up review will be completed as necessary.

b. A Tentative Schedule for Performing the Key phases of the Audit

Audit Phase and Tasks

Planning Phase:
Meetings and discussions with Central Lake Community Development District personnel regarding operating, accounting and reporting matters
Discuss management expectations, strategies and objectives
Review operations Develop engagement plan
Study and evaluate internal controls Conduct preliminary analytical review
Detailed Audit Phase:
Conduct final risk assessment Finalize audit approach plan
Perform	substantive	tests	of	account
balances
Perform	single	audit	procedures	(if applicable)
Perform statutory compliance testing
Closing Phase:
Review subsequent events, contingencies and commitments
Complete	audit	work	and	obtain management representations
Review proposed audit adjustments with client
Reporting Phase:
Review		or	assist	in		preparation	of financial			statement		for		Central	 Lake Community Development District Prepare	management		letter	and	other special reports
Exit conference with Central Lake Community Development District officials and management
Delivery of final reports

Oct.

Nov.

Dec.

Jan.

Feb.

Mar.

Apr.

SPECIFIC AUDIT APPROACH
Our partners are not strangers who show up for an entrance conference and an exit conference. We have developed an audit plan that allows the partners to directly supervise our staff in the field. By assigning two partners to the audit, we will have a partner on-site for a significant portion of the fieldwork. This also gives the District an additional contact individual for questions or problems that may arise during the audit.

The scope of our services will include a financial, as well as, a compliance audit of the District’s financial statements. Our audit will be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Additionally, our audit will be conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of local government entity audits performed in the State of Florida.

Our audit approach places emphasis on the accounting information system and how the data is recorded, rather than solely on the verification of numbers on a financial statement. This approach enables us to:

Maximize our understanding of the District’s operating environment
Minimize time required conducting the audit since we start with broad considerations and narrow to specific audit objectives in critical areas
Our audit approach consists of four phases encompassing our audit process:

Planning Phase
Detailed Audit Phase
Closing Phase
Reporting

Planning Phase
Meetings and Expectations:
Our first step in this phase will be to set up a planning meeting with the financial and operating management of Central Lake Community Development District. Our goal here is to eliminate “surprises.” By meeting with responsible officials early on we can discuss significant accounting policies, closing procedures and timetables, planned timing of our audit procedures and expectations of our work. This will also be the starting point for our discussions with management related to SAS No. 99-Consideration of Fraud in a Financial Statement Audit. Inquiries will be made regarding managements knowledge of fraud and on management’s views regarding the risk of fraud.

Review Operations and Develop Engagement Plan
It is critical that we understand the District’s operating environment. To do this we will obtain and review such items as, organizational charts, recent financial statements, budget information, major contracts and lease agreements. We will also gather other information necessary to increase our understanding of the District’s operations, organization, and internal control.

Study and Evaluate Internal Control
As part of general planning, we will obtain an understanding and assessment of the District’s control environment. This assessment involves a review of management’s operating style, written internal control procedures, and the District’s accounting system. The assessment is necessary to determine if we can rely on control procedures and thus reduce the extent of substantive testing.

We then test compliance with established control procedures by ascertaining that the significant strengths within the system are functioning as described to us. Generally, transactions are selected and reviewed in sufficient detail to permit us to formulate conclusions regarding compliance with control procedures and the extent of operation compliance with pertinent laws and regulations. This involves gaining an understanding of the District’s procedures, laws and regulations, and testing systems for compliance by examining contracts, invoices, bid procedures, and other documents. After testing controls, we then evaluate the results of those tests and decide whether we can rely on controls and thus reduce other audit procedures.

Conduct Preliminary Analytical Review
Also during the planning stage, we undertake analytical procedures that aid us in focusing our energies in the right direction. We call these analytical reviews.
A properly designed analytical review can be a very effective audit procedure in audits of governmental units. Analytical reviews consist of more than just a comparison of current-year actual results to prior-year actual results. Very effective analytical review techniques include trend analysis covering a number of years and comparisons of information not maintained totally within the financial accounting system, such as per capita information, prevailing market interest rates, housing statistics, etc.

Some examples of effective analytical reviews performed together and/or individually include:

Comparison of current-year actual results with current-year budget for the current and past years with investigation of significant differences and/or trends
Trend analysis of the percentage of current-year revenues to current-year rates for the current and previous years with investigation of significant changes in the collection percentage
Trend analysis of the percentage of expenditures by function for the current and previous years with investigation of significant changes in percentages by department
Monthly analysis of receipts compared to prior years to detect trends that may have audit implications
Conclusions reached enable us to determine the nature, timing and extent of other substantive procedures.

Detailed Audit Phase

Conduct Final Risk Assessment and Prepare Audit Programs
Risk assessment requires evaluating the likelihood of errors occurring that could have a material affect on the financial statements being audited. The conclusions we reach are based on many evaluations of internal control, systems, accounts, and transactions that occur throughout the audit. After evaluating the results of our tests of control and our final risk assessment we can develop detailed audit programs.
Perform Substantive Tests of Account Balances
These tests are designed to provide reasonable assurance as to the validity of the information produced by the accounting system. Substantive tests involve such things as examining invoices supporting payments, confirmation of balances with independent parties, analytical review procedures, and physical inspection of assets. All significant accounts will be subjected to substantive procedures. Substantive tests provide direct evidence of the completeness, accuracy, and validity of data.

Perform Single Audit Procedures (if applicable)
During the planning phase of the audit we will request and review schedules of expenditures of federal awards and state financial assistance. These schedules will be the basis for our determination of the specific programs we will test.
In documenting our understanding of the internal control system for the financial statement audit, we will identify control activities that impact major federal and state programs as well. This will allow us to test certain controls for the financial audit and the single audit concurrently. We will then perform additional tests of controls for each federal and state program selected for testing. We will then evaluate the results of the test of controls to determine the nature, timing and extent of substantive testing necessary to determine compliance with major program requirements.

Perform Statutory Compliance Testing
We have developed audit programs for Central Lake Community Development District designed to test Florida Statutes as required by the Auditor General. These programs include test procedures such as general inquiries, confirmation from third parties, and examination of specific documents.

Closing Phase

During the closing phase we perform detail work paper reviews, request legal letters, review subsequent events and proposed audit adjustments. Communication with the client is critical in this phase to ensure that the information necessary to prepare financial statements in conformity with accounting principles generally accepted in the United States has been obtained.

Reporting Phase
Financial Statement Preparation
As a local firm, we spend a considerable amount of time on financial statement preparation and support. With this in mind, we can assist in certain portions of the preparation of financial statements or simply review a draft of financials prepared by your staff. We let you determine our level of involvement.

Management Letters
We want to help you solve problems before they become major.
Our management letters go beyond citing possible deficiencies in the District’s internal control structures. They identify opportunities for increasing revenues, decreasing costs, improving management information, protecting assets and improving operational efficiency.
The diversity of experience of our personnel and their independent and objective viewpoints make the comments, observations, and conclusions presented in our management letters a valuable source of information. We have provided positive solution-oriented objective recommendations to our governmental clients regarding investments, accounting accuracy, data processing, revenue bonds, payroll, utility billing, purchasing, budgeting, risk management, and internal auditing.
This review ensures the integrity of the factual data in the management letter but does not influence or impair our independence.

Exit Conferences and Delivery of Reports
We anticipate meeting with appropriate District personnel in February and issuing the final required reports by the May meeting of each year.

PROPOSED AUDIT FEE

DiBartolomeo, McBee, Hartley & Barnes P.A. will perform the annual audit of Central Lake Community Development District as follows:

September 2024	$ 3,200	
September 2025	$ 3,350	
September 2026	$ 3,500	
September 2027	$ 3,700	
September 2028	$ 3,900	

In years of new debt issuance fees may be adjusted as mutually agreed upon.

Section B

Proposal to Provide Financial Auditing Services:
CENTRAL LAKE
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: January 10, 2025 2:00PM

Submitted to:
Central Lake
Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

January 10, 2025

Central Lake Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2024, with an option for four (4) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Central Lake Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating, and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3

Services Provided

Partners

11
Professional Staff

2
Administrative Professionals

9/15
Employees are CPAS

Year founded

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&

9
Professional Groups

the Florida Institute of Certified Public Accountants

See next page for report and certificate

⇒ External quality review program:
consistently receives a pass
⇒ Internal: ongoing monitoring to
maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- David Caplivski

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘ J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants  Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)

David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council	
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control District	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Brevard	San Carlos Park Fire & Rescue Retirement Plan	
CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District	
City of Lauderhill GERS	South Trail Fire Protection & Rescue District	
City of Parkland Police Pension Fund	Town of Haverhill	
City of Sunrise GERS	Town of Hypoluxo	
Coquina Water Control District	Town of Hillsboro Beach	
Central County Water Control District	Town of Lantana	
City of Miami (program specific audits)	Town of Lauderdale By-The–Sea Volunteer Fire Pension	
City of West Park	Town of Pembroke Park	
Coquina Water Control District	Village of Wellington	
East Central Regional Wastewater Treatment Facl.	Village of Golf	
East Naples Fire Control & Rescue District		

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	64
Total Hours	88 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
                    904-940-5850		

 Two Creeks Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
                  813-933-5571		

 Journey’s End Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410
                  561-630-4922		

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
»  Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.

Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2024-2028 are as follows:

  Year Ended September 30,			Fee		
2024	$7,000	
2025	$7,200	
2026	$7,400	
2027	$7,600	
2028	$7,800	
TOTAL (2024-2028)	$37,000	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

 	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Water Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Port of The Islands Community Improvement District					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Central Lake Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

Minutes

MINUTES OF MEETING CENTRAL LAKE
COMMUNITY DEVELOPMENT DISTRICT

A special meeting of the Board of Supervisors of the Central Lake Community Development District was held Monday, December 9, 2024, 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
Dean Barberree	Reader Communities
John Arnold	Howey-in-the Hills

The following is a summary of the minutes and actions taken at the December 9, 2024 special meeting of the Board of Supervisors of the Central Lake Community Development District.
FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order at 8:00 a.m. and called the roll.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Barberree stated I appreciate your consideration of our agreements and site modifications.
THIRD ORDER OF BUSINESS	Approval of the Minutes of the September 6,
2024 Meeting

On MOTION by Mr. Beucher seconded by Ms. Miller with all in favor the minutes of the September 6, 2024 meeting were approved, as presented.

FOURTH ORDER OF BUSINESS	Consideration	of	Wholesale	Wastewater
Agreement with the Town of Howey in the Hills
Mr. Stone stated there is a wholesale wastewater treatment agreement with the Town of Howey in the Hills by which the Town of Howey in the Hills provides retail wastewater collection service to the folks who live within the city limits. There are some small exceptions to that but by and large a resident or business that is within the town limits receives its retail service from the town and the town ships the wastewater to the District’s facilities for treatment and disposal. The agreement that was done in 2007 provided for this type of service in certain areas of the community. There was an additional agreement in 2012 that provided for wholesale service in an area of the community that includes the Reader development. The agreement was long overdue for an update to become comprehensive and capture the entire service area of the Town and fix some rate issues, among other things. We have been in negotiations with the Town attorney for a few years, with multiple in-person meetings with the Town Manager and Town Attorney and working with the plant owner and the Chair, we have come up with this form that should be pretty close to a final form. It is with the town right now; it was on their agenda for consideration recently but was pulled off with a few additional questions with the Town Counsel folks. We are going to request today that the Board approve this agreement in concept and substantially final form and delegate to the Chair in consultation with his professional advisors to make any adjustments that are necessary to conform to the approval that the town may give us. If the town finds some things that need to be corrected or adjusted that don’t materially change the deal, Bud will be able to sign the document on behalf of the District.

On MOTION by Mr. Parks seconded by Ms. Miller with all in favor the amended and restated wholesale wastewater treatment agreement with the Town of Howey in the Hills was approved in substantially final form and the Chair was delegated the authority to execute the final agreement after necessary adjustments to conform with the approval of the Town Counsel.

FIFTH ORDER OF BUSINESS	Consideration	of	Utility	Reservation
Agreement with Reader & Partners, LLC
Mr. Stone stated Reader & Partners is the developer of the Lake Hills residential portion, it is the large parcel that separates the Mission Inn property from the lakefront. The agreement that is being discussed right now is one that will provide a guaranty of capacity so that Reader

can move forward with their project understanding that they have the wastewater treatment capacity necessary for the development they have in mind. The retail service will be provided by the Town of Howey in the Hills. We expect it to be provided by the Town of Howey in the Hills in furtherance of that wholesale agreement we just talked about. The CDD does already have authority to serve in that area pursuant to the 2012 agreement. If there is a question about whether the town proceeds with the wholesale agreement, we could end up going back and amending that 2012 agreement to provide for the service we are talking about.

On MOTION by Mr. Parks seconded by Ms. Miller with all in favor the utility reservation agreement with Reader & Partners, LLC to provide wholesale wastewater treatment was approved in substantially final form and the chairman was authorized to swap exhibits or modify language in the form to adjust to a circumstance where the town does not approve the wholesale agreement and to finalize calculations and numbers in the agreement relating to the specific capacity reservations for the residential portion of the Lake Hills property and for those surrounding properties that could potentially contribute in the future and to execute the final agreement.

SIXTH ORDER OF BUSINESS	Consideration  of  Infrastructure  Easement
Agreement with SF Mission Inn, LLC
Mr. Flint stated this is related to the new transmission line that needs to be installed.

On MOTION by Ms. Miller seconded by Mr. Parks with all in favor the infrastructure easement agreement with SF Mission Inn, LLC was approved in substantially final form and the chair was authorized to execute the final easement agreement.

SEVENTH ORDER OF BUSINESS	Review and Acceptance of Fiscal Year 2023
Audit Report
Mr. Flint stated the management letter starts on page 21 of the audit and if there were any recommendations or findings they would be indicated here, and you can see there are no current or prior year findings or recommendations. It is a clean audit. We are initiating the RFQ process today for selection of an auditor. Although Berger Toombs finally completed the audit, it is considerably late, and we had the same issue with them in many other districts.

On MOTION by Mr. Beucher seconded by Mr. Parks with all in favor the fiscal year 2023 audit was accepted and its transmission to the State of Florida was ratified.

EIGHTH ORDER OF BUSINESS	Appointment	of	Audit	Committee	and
Chairman
Mr. Flint stated the statutes require that when you select an independent auditor you are required to appoint an Audit Committee and designate a Chair. The purpose of the Audit Committee is to approve the form of the RFQ, the selection criteria and the form of the notice. Once the responses are received the Audit Committee will review those, rank those and provide a recommendation to the Board. In the past the Board has appointed themselves as the Audit Committee and we do have an Audit Committee meeting scheduled for immediately after this meeting.

On MOTION by Mr. Parks seconded by Ms. Miller with all in favor the Board members were appointed to sit as the Audit Committee and Ms. Miller was designated as Chair of the Audit Committee.

NINTH ORDER OF BUSINESS	Discussion	of	Hydrant	Testing	and
Maintenance
Mr. Flint stated this issue came up recently with the HOA in development of their budget one of the items they looked at was the pressure testing and painting of the hydrant meters. Typically, that is a responsibility of the utility provider. They got some quotes and my recommendation would be that we refresh those quotes and bring back any proposals at a future meeting. That would involve pressure testing and painting the hydrants and then the hydrants are color coded based on the pressures on the testing. Lake County has historically not had a formal policy on hydrant testing. My understanding is that the fire marshal is in the process of developing that policy. It is something we will need to work on and review the proposals the HOA provided us, get additional proposals if necessary and bring that back to the Board.

TENTH ORDER OF BUSINESS	Staff Reports
Attorney
There being no comments, the next item followed.

Engineer
There being no comments, the next item followed.

Manager
Approval of Check Register
Mr. Flint presented the check register from August 30, 2024 through November 30, 2024 in the amount of $153,866.39.

On MOTION by Ms. Miller 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. No Board action was required.
ELEVENTH ORDER OF BUSINESS	Supervisor’s	Requests	and	Audience
Comments
There being none, the next item followed.

TWELFTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

THIRTEENTH ORDER OF BUSINESS	Next Meeting Date
Mr. Flint stated we meet on an as needed basis, so we don’t have a regular meeting scheduled. If something comes up that requires board action, we can schedule a special meeting with a seven-day notice.
FOURTEENTH ORDER OF BUSINESS	Adjournment
Mr. Flint asked for a motion to adjourn the meeting.

On MOTION by Mr. Beucher seconded by Mr. Parks with all in favor the meeting adjourned at 8:23 a.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section V

Key Engineering Associates, Inc.

March 19, 2025

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

RE: CIAC Rates Frozen Grove WWTP

Mr. Flint:

Key Engineering Associates, Inc. has been retained to conduct a CIAC analysis for the Central Lake Community Development District (CDD). The analysis factored in current estimated WWTP construction costs and inflation rates. The CDD has a current CIAC rate of $4,574.25 per ERU. The CIAC analysis has determined that the revenue generated by the current CIAC rate is insufficient to cover the cost of WWTP expansions.

A revised CIAC rate of $5,250.00 per ERU is recommended. The proposed rate increase should be implemented as soon as possible.
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 A

CUSTOMER	BILL TO	JOB LOCATION	
Central Lake CDD	Central Lake CDD	Las Colinas at Mission Inn	DATE January 20, 2025	
219 East Livingston Street	219 East Livingston Street	Avenida Las Colinas	EXPIRY DATE February 19, 2025	
	Orlando, FL 32801	Howey in the Hills, FL 34737	SALES REP John A Hume	
George S. Flint	George S. Flint	George S. Flint		
(407) 841 5524 FX:	(407) 447 9955 FAX:	(407) 447 9955 FAX:		
			EMAIL jahume@waynefire.com	
SCOPE OF WORK	
Perform flow test at each Hydrant for GPM reaalng. Paint hydrant barrei red, or as otherwise directed Dy customer. Paint bonnet ana caps per GPM reading; Red • less than 500 GPM
Orange - 500 .·999 GPM
Green - 1000 - 1499 GPM
Blue-1500GPMorGreater
TOTAL:	$5,070.00

Flow test of each hydrant for GPM reading	26.00	$75.00	$1,950.00	
Paint each hydrant barrel red and paint bonnets according to GPM reading	26.00	$100.00	$2,600.00	
Provide and place road Blue Reflector at each hydrant	26.00	$20.00	$520.00	

SEE TERMS AND CONDITIONS AND TOTAL PRICE ON FOLLOWING PAGE(S).
Corporate Office	Tampa	Fort Myers	Deerfield Beach	Jacksonville	Concord	Raleigh

222 Capitol Court

3226 Cherry Palm Dr	4683 Laredo Ave

1500 S Powerllne Rd Ste A 11326 Distribution Ave W 4370 Motorsport Dr.  5905 Triangle Dr

Ocoee, FL 34761
407-656-3030

Tampa, FL 33619 813·630-0303

Ft. Myers, FL 33905 239-433-3030

Deerfield Beach, FL 33442 Jacksonville, FL 32256	Concord, NC 28027	Raleigh, NC 27617
954-917-3030	904-268·3030	704-782-3032	919-723-2348

Page 1 of 3

Alabama A-0457 Florida EF20001320 Georgia LVA205941 North Carolina 29611-SP-FA/LV South Carolina FAC.3385 M
Minutes Matter®

Prtnted: 2025-01-20

TERMS AND CONDITIONS (DECEMBER 2018)
WAFS Is referred to herein as "Seller" and the Customer Is referred to as "Buyer".

SCOPE OF UNDERTAKING. Seller will perform the services described on the first page of this Quotation/Work Order ("Quotation") (the Work) as indicated in the Scope of Work Section. Seller will not perform the services or supply the materials or equipment described In the Exclusions above on page 1; no labor, services, equipment or materials are included in this Quotation except as specifically set forth in the Scope of Work described above. Except as specifically set forth below in the Limited Warranty, Seller makes no guaranty or Warranty that equipment or services supplied by Seller will detect or avert occurrences or the consequences therefrom that the equipment or services are designed·to detect or avert. Buyer's signing of this Quotation shall create an enforceable contract between Seller and Buyer. Any alterations or addttions to the Quotation made by Buyer must be inttialed by Seller or shall be null and void and of no legal effect.
EQUIPMENT DISCONNECTIONS. Buyer Is on NOTICE that the system(s)/device(s) listed on the face of this Quotation will be temporarily or permanently disconnected and no longer in service and, thus, cannot detect, perform and/or report occurrences of transmit signals.
EXISTING SYSTEM. Where new work is connected ta an existing system, any deficiencies detected in the existing system during testing or charging of the system are solely the responsibility of the Buyer and are not covered by any Limited Warranty that may be applicable ta the Wark. Buyer hereby Indemnifies and releases Seller from any and all claims arising out of or relating to the existing system and any damage, loss or injury caused by or to the existing system.
LIMITATION OF LIABILITY. In consideration of the potential relative costs and benefits accruing to Seller for performing the Work, Buyer agrees that under no circumstances shall the liability of Seller, whether in tort or contract, arising out of or relating to this Quotation or the performance or failure to perform any action by Seller or any employee, agent, subcontractor or representative of Seller exceed the monetary Price payable by Buyer to Seller as set forth above in this Quotation. As a condition precedent to any claim or lawsuit against Seller, all outstanding invoices must have been paid in full, wtthout compromise on amounts owed.
ACTIONS BY OTHERS. In no event shall Seller be liable for any damage, loss, injury, or any other claim arising from any servicing, alterations, modifications, changes, failure to maintain or movements of the covered system(s) or any of its component parts by the Buyer or any third party.

WAIVER OF SUBROGATION. The Seller is not an insurer against loss or damage. Sufficient insurance shall be obtained by Buyer to cover the premises (and property therein) where the Work will be performed. Buyer agrees to rely exclusively on Buyer's insurance to recover for injuries, losses or damages suffered in the event of any loss, damage or Injury to the premises, persons or property therein. Buyer, for itself and all others claiming by or through it under this Quotation, releases and discharges Seller from and against all losses, costs, expenses, and damages covered by Buyer's insurance. It is expressly agreed and understood that no insurance company, insurer or other entitynndividual will have any right of subrogation against Seller.
INCIDENTAL/CONSEQUENTIAL DAMAGES. Under no circumstances shall Seller be liable to Buyer for indirect, incidental or consequential damages of any kind, including but not limited to damages arising from or related to the use, loss of use, performance, or failure of the covered system(s) to perform.
LIMITED WARRANTY. SELLER WARRANTS THAT THE WORK FURNISHED UNDER THIS QUOTATION WILL BE FREE FROM DEFECTS FOR A PERIOD OF ONE YEAR (365) DAYS FROM THE DATE SAID WORK IS COMPLETED. SELLER AGREES TO REPAIR OR REPLACE THE WORK PROVIDED THE WORK HAS NOT FAILED DUE TO CIRCUMSTANCES UNRELATED TO THE MATERIALS OR WORKMANSHIP FURNISHED BY SELLER (e,g, ABUSE, FAILURE TO MAINTAIN, SERVICE OR REPAIR BY OTHERS ETC... ). EXCEPT AS EXPRESSSL Y SET FORTH HEREIN, SELLER
OR FITNESS FOR A PARTICULAR PURPOSE WITH RESPECT TO THE SERVICES PERFORMED OR THE PRODUCTS, SYSTEMS OR EQUIPMENT, IF DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY IMPLIED WARRANTIES OF MERCHANTABILITY ANY, SUPPLIED HEREUNDER.
INDEMNITY.Buyer agrees to indemnify, hold harmless and defend Seller, to the fullest extent permitted by law, against any and all losses, damages, costs, including expert fees and attorney's fees, arising from or related to any action or failure to act by Buyer or any employee, agent, representative, officer or director of Buyer. In the event Seller is forced to retain an attorney in order to collect monies owed to Seller by Buyer, Buyer agrees to pay Seller's reasonable attorney's fees incurred both pre-suit and in litigation related to the collection of monies owed by Buyer to Seller or to Seller's attempt to enforce any of the terms and conditions of this Quotation. This Quotation shall be governed by the laws of the State where the Work Is performed, without reference to any conflict of laws principles.

WATER SUPPLY. Seller makes no claims and/or representations as to the presence currently or in the future of corrosion inducing matter, Le. microbiological organisms, contained within the water supply. Seller recommends that the water supply be periodically tested and, as needed, treated. Periodic testing and treatment of the water supply and all costs associated therewith are the sole responsibility of Buyer. Any such testing by Seller must be pursuant to a separate written agreement.

AFFILIATES.The terms and conditions set forth In this Quotation shall inure to the benefit of all parents, subsidiaries and affiliates of Seller, whether direct or indirect Seller's employees, agents, officers and directors.

PAYMENT TERMS: If the Price is greater than $20,000, an initial deposit of 50% of the quoted Price may be requested by Seller at signing of the Quotation and before any Work Is performed. All payments due beyond the Initial deposit (if any) are due no later than 30 days from the date of invoice.

SUBTOTAL:	$5,070.00	
TAXES:	$0.00	
TOTAL:	$5,070.00	

SEE TERMS AND CONDITIONS AND TOTAL PRICE ON FOLLOWING PAGE(S).

Corporate Office	Tampa	Fort Myers	Deerfield Beach	Jacksonville	Concord	Raleigh	
222 Capitol Court	3226 Cherry Palm Dr	4683 Laredo Ave	1500 S Powerllne Rd Ste A	11326 Distribution Ave W	4370 Motorsport Dr.	5905 Trlangle Dr	
Ocoee, FL 34761	Tampa, FL 33619	Fl Myers, FL 33905	Deerfield Beach, FL 33442	Jacksonville, FL 32256	Concord, NC 28027	Raleigh, NC 27617	
407-656-3030	813-63Q-0303	239-433-3030	954-917-3030	904-268-3030	704-782-3032	919-723-2348	

Page2ol 3

Alabama A-0457 Florida EF20001320 Georgia LVA205941 North Carolina 29611-SP-FA/LV South Carolina FAC.3385 M

Minutes Matter®

Printed: 2025--01-20

Automatic. Fire Sprinklers, Inc.®

Please fax signed approval to (407) 656-8026.
Note: This proposal may be withdrawn by Seller if not accepted within fifteen (15}	Buyer: days.
Acceptance of Proposal - The above prices, specifications and conditions are	Buyer Signature: satisfactory and are hereby accepted. Seller is authorized to do work as specified.
Payment will be made as outlined below.
Payment to be made as follows: NET 30	Date: Visa and MasterCard accepted for payment.	
	
	"	(Print Name)
	\  L	"' _\·'--·	

	I	I	

SEE TERMS AND CONDITIONS AND TOTAL PRICE ON FOLLOWING PAGE(S).
Corporate Office	Tampa	Fort Myers	Deerfield Beach	Jacksonville·.	Concord	Raleigh

222 Capltol Court

3226 Cherry Palm Dr	4683 Laredo Ave

1500 S Powerline Rd Ste A 11326 Distribution Ave W 4370 Motorsport Dr.  5905 Triangle Dr

Ocoee, FL 34761
407-656-3030

Tampa, FL 33619
813-630-0303

Ft Myers, FL 33905
239-433-3030

Deerfield Beach, fl; 33442 Jacksonville, FL 32256	Concord, NC 28027	Raleigh, NC 27617

904-268-3030	704-782-3032	919-723-2348

Page 3ol 3

Alabama A-0457 Florida EF20001320 Georgia LVA205941 North Carolina 29611-SP-FA/LV South Carolina FAC.3385 M
Minutes Matter®

Prtnted: 2025-01-20

Section B

Town of Howey-in-the-Hills
and
Central Lake Community Development District

AMENDED AND RESTATED
WHOLESALE WASTEWATER TREATMENT AGREEMENT

TIDS AMENDED AND RESTATED WHOLESALE WASTEWATER
TREATMENT AGREEMENT ("Agreement") is made and entered into as of February 1, 2025 ("Effective Date"), by and between the Town of Howey-in-the-Hills, a Florida municipal corporation ("Howey"), and the Central Lake Community Development District, a Florida special district created pursuant to Chapter 190 of the Florida Statutes, ("CDD"), and combines, amends and restates in their entirety:

1.	that certain Wholesale Wastewater Service Agreement between Howey and the CDD dated August 7, 2007 ("2007 Wholesale Agreement") and

11.		that certain Wholesale Wastewater Service Agreement between Howey and the CDD dated February 27, 2012 ("2012 Wholesale Agreement" and, together with the 2007 Wholesale Agreement, the "Prior Wholesale Agreements").

RECITALS

WHEREAS, Howey is a Florida municipality with home rule authority under Article VIII, Section 2 of the Florida Constitution and Chapter 166, F.S., to provide for the health, safety and welfare of its citizens; and

WHEREAS, the CDD is a local unit of special-purpose government created by Lake County Board of County Commissioners Ordinance 2001-75 pursuant to Chapter 190, Florida Statutes, and empowered to finance, construct or otherwise acquire, operate and maintain wastewater management facilities within its boundaries or without its boundaries when the project is the subject of an agreement between the CDD and a governmental entity and consistent with the local government's comprehensive plan; and

WHEREAS, the CDD leases and operates a wastewater treatment system located in Lake County, Florida ("CDD's Wastewater System"); and

WHEREAS, in 2001, before the formation of the 2007 Wholesale Agreement, the CDD entered into an Interlocal Agreement with the County dated May 10, 2001, which agreement was amended in 2006, 2007, and 2015 (as amended, the "County Interlocal Agreement"), which provides authority in accordance with Section 190.011, F.S. for the CDD to

provide utility services outside its geographic boundaries in specified unincorporated portions of Lake County; the service area where the CDD has authority to serve pursuant to the County Interlocal Agreement is depicted in Exhibit "A" to the Third Amendment to Interlocal Agreement dated September 2, 2015 and also attached to this Agreement as Exhibit "A" for convenience; the area depicted in Exhibit "A" is referred to herein as the "CDD Retail Service Territory"; and

WHEREAS, Howey enacted Ordinance 2003-307 on August 11, 2003, under which Howey created a water and wastewater service area as authorized by Chapter 180, Florida Statutes ("180 Service Area"); and

WHEREAS, Howey's 180 Service Area includes the entire town as well as unincorporated areas of Lake County in the general vicinity of Howey as depicted in the Utility Service Area Map attached as Exhibit "B" to this Agreement; and

WHEREAS, in 2005, before execution of the 2007 Wholesale Agreement, three developments then known as Mission Rise, The Reserve, and Venezia North and South (collectively the "2007 Developments," as more particularly defined in Section 2.31 herein) each reserved wastewater treatment capacity at the CDD's plant by entering into Agreements and Commitments for Utility Service ("CDD Service Agreements," as more particularly defined in Section 2.3 herein) with the CDD, and the CDD set aside and encumbered capacity in the CDD's Wastewater System for the treatment and disposal of wastewater to be generated by the land development contemplated to occur within the 2007 Developments; and

WHEREAS, after consenting to the 2007 Wholesale Agreement, one of the 2007 Developments, Mission Rise, defaulted in its obligations under its respective CDD Service Agreement, relieved Howey of its obligations under the CDD Service Agreement, and forfeited its reserved treatment and disposal capacity to the CDD; the CDD Service Agreements with The Reserve (n/k/a Hillside Groves) and with Venezia North (n/k/a Talichet) and Venezia South ("Vested 2007 Developments," as more particularly defined in Section 2.22 herein) remain in good standing; and

WHEREAS, pursuant to the 2012 Wholesale Agreement, the CDD agreed to reserve an unspecified amount of Wastewater Treatment Capacity to Howey and to provide wastewater treatment and disposal service on a wholesale basis for the development described therein and known as the Bouis Property (n/k/a Lake Hills PUD (the "2012 Development," as more particularly defined in Section 2.33 herein)); and

WHEREAS, the 2012 Development has not previously reserved capacity, and the CDD has not previously set aside and encumbered capacity, in the CDD's Wastewater System for the development contemplated to occur within the 2012 Development, nor was any specific capacity reserved in the 2012 Wholesale Agreement; and

WHEREAS, in addition to the Prior Wholesale Agreements, Howey, the CDD, and The School Board of Lake County entered into an Interlocal Agreement for Wastewater

Service for the ESE Center dated February 25, 2008 ("School Board Agreement," as more particularly defined in Section 2.24 herein); and
WHEREAS, prior to the date of this Agreement, Howey and the CDD have without written agreement (but with Howey and the CDD's mutual consent) connected the "Other Businesses" (as defined in Section 2.19 herein) to the Howey Collection Facilities for delivery to the CDD's Treatment Facilities, and each of such Other Businesses have already paid for sewer contributions in aid of construction, and the CDD has set aside and encumbered capacity in the CDD's Wastewater System for the treatment and disposal of wastewater to be generated by the Other Businesses; and

WHEREAS, the 2007 Wholesale Agreement, the 2012 Wholesale Agreement, and the School Board Agreement take different approaches to the provision of wholesale wastewater service with regard to issues such as billing and capacity, and there is no agreement that addresses development within the remainder of Howey's 180 Service Area; and
WHEREAS, the parties desire to amend and restate in their entirety the Prior Wholesale Agreements so that the provisions of this Agreement will apply to all areas subject to the Prior Wholesale Agreements, together with all areas within the remainder of Howey's 180 Service Area, but will not apply to the area subject to the School Board Agreement; and

0.  WHEREAS, the CDD has determined its treatment facilities have 400,000 GPD in unused, unreserved, and available capacity (the "Excess Capacity") it is willing to provide to Howey for use as provided in this Agreement, in addition to that capacity necessary to serve the Vested 2007 Developments and Other Businesses.

NOW THEREFORE, in consideration of the Recitals, covenants, agreement and promises herein contained, and other good and valuable consideration the receipt and sufficiency of which are hereby acknowledged by the parties, the parties agree as follows:

SECTION 1. RECITALS. The above Recitals are true and correct, and form a material part of this Agreement upon which the parties have relied.

SECTION 2. DEFINITIONS. The parties agree that in construing this Agreement, the following words, phrases, and terms shall have the following meanings unless the context indicates otherwise:

"Agreement" means this Amended and Restated Wholesale Wastewater Treatment Agreement as it may from time to time be modified.

"Capacity Request Notice" means the written request and notification for additional Wastewater Treatment Capacity provided by Howey to the CDD in the manner set forth in Section 3.4 of this Agreement.

"CDD Service Agreements" means those certain Agreements and Commitments for Utility Service originally entered between the CDD, as wastewater service provider and the owners of the 2007 Developments.

"CDD Wastewater System" means the CDD's wastewater collection, transmission and treatment facilities (including the Treatment Facilities) in which wastewater is treated and disposed of, and which are operated and maintained by the CDD.

"CDD Retail Service Territory" means the service area where the CDD has authority to serve pursuant to the County Interlocal Agreement is depicted in Exhibit "A" to the County Interlocal Agreement (as adopted by the Third Amendment to Interlocal Agreement dated September 2, 2015) and also attached to this Agreement as Exhibit "A" for convenience. Properties that generate, or when developed will generate, wastewater within the CDD Retail Service Territory are referred to herein as "CDD Retail Customers."

"County" means Lake County, a political subdivision of the State of Florida.

"County Interlocal Agreement" means that certain Interlocal Agreement between the County and the CDD dated May 10, 2001, as amended by that certain First Amendment date November 16, 2006, that certain Second Amendment dated June 26, 2007, and that certain Third Amendment dated September 2, 2015, and authorizing the CDD to provide water and wastewater utility services in certain portions of the County.
"Certificate of Wastewater Treatment Availability" shall have the meaning set forth in Section 3.4 of the Agreement.

"Developments" means (i) the Vested 2007 Developments, (ii) the Other Businesses, and (ii) the areas in the Future Development utilizing the Excess Capacity.

"ERU" means Equivalent Residential Unit and, for the purposes of estimating the impact of future Howey Retail Customers, is equal to 250 GPD of wastewater flow.

"Future Development" means future Howey Retail Customers located in areas within Howey's 180 Service Area other than the (i) Vested 2007 Developments, (ii) the Other Businesses, (iii) the property subject to the School Board Agreement and (iv) CDD's Retail Service Territory.

2.12.	"Howey Collection Facilities" means the lines, pipes, lift stations, meters, and appurtenant equipment owned and operated by Howey to collect Wastewater within the Developments and the area subject to the School Board Agreement and to transmit the same to the Point of Connection with the CDD's Interconnect Facilities.

2.13	"Howey Retail Service Territory" means the service area within the 180 Service Area but outside the CDD Retail Service Territory. Properties that generate, or when developed will generate, wastewater within the Howey Retail Service Territory are referred to herein as "Howey Retail Customers." Notwithstanding the foregoing, these definitions exclude the

property subject to the School Board Agreement. For the purposes of this Agreement, the Bishops Gate development ("Bishops Gate") shall be treated as a Howey Retail Customer.

2.14.  "Howey Market Property" means the property and improvements at 101 S. Palm Avenue, Howey In The Hills, FL, 34737, (Parcel ID 26-20-25-0100-D0l-00100), which prior to the Effective Date of this Agreement was operated as grocery store.

2.15	"Interconnect Facilities" means the wastewater meters and other facilities owned and operated by the CDD at the points of connection between Howey Collection Facilities and the Treatment Facilities.
"GPD" means gallons per day, on an average annual basis.

"GPM" means gallons per minute actual flow rate.

"MGD" means million gallons per day on an annual average basis.

"Other Businesses" means the utility customers identified on Exhibit "E" as Other Businesses.

"Point of Connection" means one or more locations where Howey Collection Facilities connect to the CDD's Interconnect Facilities. At those points, appropriate metering may be installed by the CDD to measure the flow of wastewater from Howey Collection Facilities.
"Prior Wholesale Agreements" means the 2007 Wholesale Agreement and the 2012 Wholesale Agreement.

"Vested 2007 Developments" means the 2007 Developments known as The Reserve (n/k/a Hillside Grove) and Venezia North (n/k/a Talichet) and Venezia South, for which the CDD Service Agreements remain in good standing, and the legal descriptions of which are set forth on the attached Exhibit "C." For the avoidance of doubt, the characterization of a 2007 Development as a Vested 2007 Development is not intended to imply that the CIAC for each connection within such 2007 Development has been paid prior to the adoption of this Agreement.

"Residential Wastewater Strength" means residential and commercial wastewater discharges exhibiting the following characteristics: biochemical oxygen demand of 300 mg/1 or less, suspended solids of 300 mg/1 or less, and pH between 6.0 and 9.0, or such other restrictions as established for residential wastewater strength by the Florida Department of Environmental Protection or its successor. Prohibited discharges include, but are not limited to, constituents that could cause a fire or explosion, solid or viscous substances that could obstruct flow or interfere with the system, and discharges containing toxic pollutants.

"School Board Agreement" means that certain Interlocal Agreement for Wastewater Service for the ESE Center among Howey, the CDD, and the School Board of Lake County dated February 25, 2008.

"Treatment Facilities" means those treatment and disposal facilities and rights used by the CDD to treat wastewater and detain, transmit, and dispose of said treated wastewater in accordance with applicable governmental and regulatory requirements.
"Certified Customer" means

1.		each Howey Retail Customer located in areas within the Vested 2007 Developments which have already paid or received credit for sewer contributions in aid of construction as of the adoption of this Agreement,

11.		each Howey Retail Customer located in areas within the Vested 2007 Developments upon confirmation by the CDD that such customer has paid or received credit for sewer contributions in aid of construction after the adoption of this Agreement,

111.	each of the Other Businesses, and

1v.	any other Howey Retail Customer which obtains and holds an active Certificate of Wastewater Treatment Availability after the adoption of this Agreement.
The Certified Customers as of the adoption of this Agreement are identified on Exhibit "E" attached hereto and incorporated herein by reference.
"Unpaid Hookups" means the three (3) properties described on Exhibit "F".

"Wastewater" means water-carried wastes from residences, business-buildings, institutions, industrial establishments, and other customers, but does not mean or include hazardous or toxic wastes.

"Wastewater Treatment Capacity" means the volume of wastewater flow measured in GPD, which the CDD has agreed to accept on a continuous basis into its Wastewater System, treat, and dispose of at its plant, and which Howey has reserved from the CDD in accordance with the terms of this Agreement, and which shall include the Excess Capacity.
"180 Service Area" means the water and wastewater service area created by Howey when it enacted Ordinance 2003-307 on August 11, 2003, as authorized by Chapter 180, Florida Statutes, and which is depicted on the attached Exhibit "B."

"2007 Developments" means the residential and commercial land use projects known as Mission Rise, The Reserve (n/k/a Hillside Groves), and Venezia North (n/k/a Talichet) and Venezia South, and originally subject to the 2007 Wholesale Agreement.

"2007 Wholesale Agreement" means that certain Wholesale Wastewater Service Agreement between Howey and the CDD dated August 7, 2007.

"2012 Development" means the development known as the Bouis Property (n/k/a Lake Hills), the legal description of which is set forth on the attached Exhibit "C."

"2012 Wholesale Agreement" means that certain Wholesale Wastewater Service Agreement between Howey and the CDD dated February 27, 2012.

SECTION 3. PROVISION AND ALLOCATION OF WASTEWATER
TREATMENT CAPACITY. On and after the effective date of this Agreement, as set forth in Section 22, Wastewater Treatment Capacity shall be provided by the CDD to Howey to serve the Developments in the following manner and subject to the following terms and conditions:

CDD Rights to Serve.

CDD Retail Service Territory.	The CDD shall have the exclusive right to provide retail wastewater service to all customers which generate wastewater within the CDD Retail Service Territory. This right to serve includes collection, transmission, treatment, and disposal.

Howey Retail Customers.	The CDD shall have the exclusive right to provide wholesale wastewater treatment and disposal service for Howey Retail Customers located in areas of the Developments, except in certain circumstances related to Future Development as expressly set forth in Section 3.4 of this Agreement. Howey shall not provide (and it shall not allow any other party to provide) wastewater treatment and disposal service to the Future Development until all Excess Capacity is allocated in accordance with Section 3.3 of this Agreement, but subject to the Carve-Out Circumstances in Section 3.4 of this Agreement.

Marina Property.	The Marina Property described in the 2012 Agreement lies within the CDD Retail Service Territory and shall be served as a CDD Retail Customer; provided, however, that development in that area may connect to Howey's nearest lift station and Howey shall allow the wastewater from the Marina Property to flow through the Howey Collection Facilities free of charge to the Point of Connection. The foregoing duty of the Town is conditioned on the cost and expense, if any, to (i) upsize Howey's wastewater lines and pipes (ii) to repair or replace lines or pipes from time to time, (iii) to add any lines or pipes, or (iv) to repair, replace, or add to any other component of Howey Collection Facilities from time to time, all so that Howey can accommodate the wastewater from the Marina Property, shall be paid by the owner of the Marina Property. If and when the Town is required to perform capital repairs to or capital replacements of the Howey Collection Facilities serving the Marina Property, the Town may assess, invoice, bill, or otherwise charge the owner of the Marina Property and other benefitted CDD Retail Customers, if any, a pro-rata share or shares of the capital cost of the repairs or replacements.

Howey Rights to Serve. Howey shall have the exclusive right to provide retail wastewater service to all customers which generate wastewater within the Howey Retail Service Territory. This right to serve includes collection and transmission to a Point of Connection and, in circumstances described herein, to treat and dispose of wastewater.

Capacity Reservation and Agreement to Deliver and Accept Wastewater. The CDD represents and warrants to Howey that the CDD has set aside and encumbered capacity in the CDD's Wastewater System for the Vested 2007 Developments and the Other Businesses. Howey shall have no liability for unpaid charges, if any, for the capital costs of capacity at the Treatment Facilities or other capital costs, if any, associated with expanding the CDD's Wastewater System to serve the Vested 2007 Developments and the Other Businesses. The CDD further represents and warrants to Howey that the CDD has set aside and encumbered the Excess Capacity in the CDD's Wastewater System to serve Future Developments, subject to Section 3.4 of the Agreement. Howey and the CDD agree that Excess Capacity shall be first allocated to the following Future Developments: (i) the Howey Market Property (the amount of ERUs to be determined), (ii) the Unpaid Hookups (3 ERUs), (iii) the Lake Hills development at the 2012 Development (571 ERUs), and (iv) the Grocery Store and retail businesses at the 2012 Development (the amount ofERUs to be determined). Except with respect to the allocation set aside pursuant to the previous sentence, Howey shall facilitate the allocation of the Excess Capacity in the CDD's Wastewater System on a non-discriminatory, first-come first-served basis to a landowner or developer seeking to record a plat or obtain a building permit, mass grading permit, Town agreement to provide utility service, or wastewater utility connection, whichever comes first with respect to any Future Development in the Howey Retail Service Territory (events each referred to as a "Development Approval").
Certificate of Wastewater Treatment Availability for Excess Capacity. To ensure that required contributions in aid of construction have been paid and that the wastewater­ treatment demand of land development to be permitted from time to time by Howey within the Future Development does not exceed the treatment and disposal capacity of the CDD's Wastewater Facilities (including the Excess Capacity), Howey shall require, as a condition to the issuance of a Development Approval or, where the Development Approval is a plat approved by the Town Council, prior to recording (or releasing in recordable form) the plat, that the landowner or developer become a Certified Customer by securing from the CDD a certificate assuring Howey that, as required by Section 163.3180 of Florida Statutes, wastewater-treatment and -disposal service will be available concurrent with the new development and that appropriate contributions in aid of construction at the then-prevailing rate, as required by the CDD, have been paid (the "Certificate of Wastewater Treatment Availability").

A landowner or developer seeking a Certificate of Wastewater Treatment Availability must make the request to the CDD at the address designated for notice in this Agreement and supply information in such form as the CDD reasonably requires. Upon the receipt of a request for a Certificate of Wastewater Treatment Availability, the CDD shall reasonably determine in a fair and consistent manner the number ofERUs attributable to the proposed construction, calculate the contribution in aid of construction ("CIAC") at the then-prevailing rate, and notify the requesting party of the foregoing within a reasonable time. The notice shall include

information regarding any necessary relocation or upsizing of facilities as contemplated in Section 3.5(a) herein.

Upon receipt of the CIAC, an executed capacity reservation agreement with fair and consistent terms reasonably acceptable to the CDD including a commitment to provide for the relocation or upsizing of facilities as contemplated in Section 3.5(a), the CDD shall issue the Certificate of Wastewater Treatment Availability. For the avoidance of doubt, a new certificate shall be required in the event that a new Development Approval is sought for a project that may materially change use or intensity for purposes of wastewater generation, and in such event additional ERUs may be assigned to the project, requiring the payment of additional contributions in aid of construction.

The CDD reserves the right to issue a Certificate of Wastewater Treatment Availability prior to the receipt of 100% of the CIAC with respect to (a) the 2012 Development and/or (b) the Future Development known as the Watermark/ Simpson Groves project as negotiations regarding capacity reservation commenced between the CDD and representatives of those projects prior to the adoption of this Agreement.

A customer that pays the CIAC after the date of this Agreement shall thereafter have a vested right to reserved and encumbered treatment and disposal capacity in the CDD Wastewater System and shall be treated as a Certified Customer for a period of three years. If such Certified Customer has not connected to Howey Collection Facilities within three years from the date of the issuance of the Certificate of Wastewater Treatment Availability, the CDD shall have the right, but not the obligation, to at any time thereafter repurchase the reserved and unencumbered capacity by providing written notice to the Certified Customer and repaying the CIAC without interest. In the event that the Certified Customer has failed to pay any charge due to the CDD or otherwise in connection with this Agreement, such amount shall be deducted from the repurchase price together with the maximum rate of interest allowed by law accruing from the date that such charge was due. Upon repayment of the CIAC, the capacity shall become available for allocation and shall be allocated by the Town in accordance with this Agreement, the customer shall no longer be a Certified Customer, and the Town's grant of any future Development Approval for the property shall again be conditioned upon the issuance of a Certificate of Wastewater Treatment Availability. If the landowner or developer of the property later desires the issuance of a Certificate of Wastewater Treatment Availability and capacity is available, it will be required to pay the CIAC at the then-prevailing rate calculated with respect to the new request.

Howey's obligation under this section 3.4 to require a certificate as a condition to the issuance of a building permit in the Future Development does not apply under any one or more of the following circumstances (hereinafter referred to as the "Carve-Out Circumstances"):

1.	either all the Excess Capacity is assigned or, with respect to a particular Howey Retail Customer located in the Future Development, the CDD determines upon receiving a request for a certificate pursuant to this Section 3.4 that the then­ remaining amount of Excess Capacity is insufficient to serve that customer; or

n. service to that customer would be technically or economically infeasible; or

Howey elects to issue a permit or permits for construction within the Future Development with a septic or other on-site system for wastewater treatment.

In no event shall the Town authorize the interconnection of any other utility system with a CDD utility system or any other collection or transmission facility that would result in flows to or from the CDD utility system.

After assignment of all the Excess Capacity, when Howey desires to purchase capacity in the CDD's Wastewater System, the purchase shall occur as follows:
Request for Capacity.	On each occasion that additional wastewater treatment capacity is to be requested, Howey shall submit a written Capacity Request Notice to the CDD specifying the capacity being requested and the proposed date of delivery of such capacity. Within 30 days of receipt of the Capacity Request Notice the CDD shall notify Howey in writing whether such capacity is then available.

Capacity Available. If the CDD notifies Howey that Wastewater Service Capacity in the amount specified in the Capacity Request Notice is currently available, Howey shall confirm its intention to purchase such capacity by tendering a capacity_payment to the CDD at the then prevailing rate per ERU.

Capacity not available.	If the CDD notifies Howey that Wastewater Service Capacity in the amount specified in the Capacity Request Notice is not currently available:

Howey may amend its request (a) to specify a capacity amount that is in increments not less than 435,000 GPD, or a multiple thereof, without the express written consent of the CDD, (b) to specify a proposed capacity delivery date that is not less than 24 full calendar months after the date of delivery of such notice, and (c) to estimate the anticipated increase in the maximum wastewater flow rate in GPM.
Upon receipt of the amended Capacity Request Notice, the CDD shall have 120 days to verify in writing whether a plant expansion to accommodate the requested increase in treatment capacity, the proposed delivery date, and the maximum wastewater flow rate are technically and economically feasible, including determining whether any adjustment to the CDD's then-prevailing capacity rate per ERU is adequate to cover all design and construction costs of the proposed expansion. The written verification from the CDD to Howey shall advise whether the requested increase in treatment capacity is technically and economically feasible, and if feasible, shall further advise the estimated date by which the requested capacity should be available and the total capacity payment that will be due for the expansion.
If the CDD's verification advises that the requested increase in treatment capacity is technically and economically feasible, Howey shall have 60 days to confirm its request by tendering the capacity payment to the CDD. Upon receipt of the capacity payment in the amount specified in the CDD's verification to Howey, the CDD shall commence design and

construction of an amount of Wastewater Service Capacity, in MGD, as also specified in such verification.
Capacity payment.	If capacity is determined to be available under Section 3.4(b), then the capacity payment shall be an amount equal to the amount of connection fees, impact fees, or contribution-in-aid-of construction (CIAC) fees that would be payable by a customer within the 180 Service Area to reserve the requested amount of treatment capacity in the CDD's Wastewater System at the time of the CDD's verification to Howey of existing capacity availability. If capacity is not available but expansion is technically and economically feasible, then the capacity payment shall be the estimated cost of the design, permitting, procurement, preconstruction and construction phase professional services, and construction associated with the treatment capacity expansion, including a reasonable contingency. If, during the course of capacity expansion, conditions are discovered, regulatory requirements are imposed, or prevailing costs of labor and/or materials result in an increase in the estimated cost of the capacity expansion, the CDD may reasonably request, and Howey shall pay, a supplemental capacity payment to cover such increased cost. Upon delivery of a capacity payment, and confirmation by the CDD that such payment is adequate to fund design and construction of the requested treatment capacity, Howey shall be deemed to own the right to the collection, transmission, treatment, and disposal of the purchased amount of capacity in the CDD's Wastewater System, and the new capacity shall be deemed additional Wastewater Treatment Capacity. The CDD may earmark, sell, assign, or convey a portion of the purchased capacity only at the direction of Howey or with Howey's consent, which may be granted or withheld at Howey's discretion.
Delivery of treatment capacity.	The CDD shall deliver the new Wastewater Service Capacity to Howey on a date as close as reasonably practicable to the date requested by Howey in the capacity request notice, but shall not be responsible for delay so long as it has pursued any necessary expansion with reasonable diligence. Upon such capacity becoming available for use by Howey, including completing construction of any required expansion of the Treatment Facilities, the CDD shall provide written notice to Howey of such availability. Without limiting any other provision of this Agreement, unless the CDD and Howey have agreed otherwise at the time of the capacity expansion the CDD shall be the exclusive wholesale treatment and disposal provider with respect to the customer demand giving rise to the capacity expansion undertaken under this section.

Limitation.	Notwithstanding any other provision of this Agreement, the CDD may, but shall not be required, to expand the Treatment Facilities beyond a total wastewater treatment capacity of2.61 MGD.

Technical and Operation and Maintenance Requirements. The CDD shall determine each Point of Connection of the two systems to serve the Developments.

The CDD will provide to Howey the required system pressures and elevations to connect, along with any other applicable technical requirements for connections. Howey shall review the proposed Point of Connection based upon the CDD's technical requirements. Should service to a Howey Retail Customer necessitate the CDD relocating or increasing the size of its wastewater main to connect to the Point of Connection, the CDD shall have no obligation to

undertake and complete the upsizing unless and until the involved Development and/or Howey pays or otherwise makes arrangement, in a manner acceptable to the CDD, for payment of all costs of such relocation or increase in size.

Both Howey and the CDD acknowledge that each party operates and maintains its own wastewater system on its respective side of the Point of Connection. At the Point of Connection, the CDD may provide appropriate metering and in such case, the maintenance and reading of the Point of Connection meters. If a meter is installed, the meter shall be calibrated as required by law and the results provided to Howey. In the event of meter failure, both Howey and the CDD will mutually develop a method to estimate flows until the meter is repaired.

Delivery Pressure; Peak Flows; Usage. Howey shall deliver Wastewater through Howey Collection Facilities and to the Interconnect Facilities at a pressure not less than 26 Pounds per Square Inch of fluid pressure (PSI) to enable receipt of Wastewater into the Treatment Facilities without repumping. The CDD shall receive Wastewater flows from Howey at a flow rate not exceeding 1,500 GPM unless increased in conjunction with a purchase of additional wastewater treatment capacity as provided in Section 3.4. If at any time Wastewater flow from Howey exceeds 1,500 GPM or other maximum accepted by the CDD in conjunction with a purchase of additional wastewater treatment capacity, Howey shall, at its expense, plan, construct, operate, and maintain a surge tank as a part of Howey Collection Facilities, in order to reduce Wastewater flows to a rate that is at or below 1,500 GPM or other accepted maximum.

Treated Wastewater. Wastewater received by the CDD from Howey through the Interconnect Facilities shall be deemed to be the property of the CDD. Notwithstanding the foregoing sentence, treated wastewater generated from the Excess Capacity used by customers located at the Future Development shall be available for purchase by Howey at the CDD's normal and customary rates.
SECTION 4. PURCHASE OF EXCESS WASTEWATER CAPACITY. In the event
that Howey's wastewater usage exceeds its subscribed capacity for three (3) consecutive months, Howey shall either buy additional wastewater capacity from the CDD in the manner provided in Section 3.4 or shall pay the capital costs of providing the additional capacity needed, but only if the CDD provides Howey written notice that wastewater received by the CDD has exceeded Howey's subscribed capacity for a one (1) month period and such notice is received by Howey within fifteen (15) days following the termination of that one (1) month period for which Howey's usage exceeded its subscribed capacity.
SECTION 5. SERVICE STANDARDS. The parties mutually agree that after connection of Howey Collection Facilities to the Interconnect Facilities, the CDD agrees to comply with all state, regional, and federal requirements and rules applicable to the provision of Wastewater Service Capacity to the public. Notwithstanding the above, the CDD does not guaranty or warrant any special service, pressure, quality, capacity, availability, or other facility other than what is required to fulfill a duty of reasonable care to the customers to whom it provides such Wastewater Service Capacity. Upon connection of Howey Collection Facilities to the Interconnect Facilities, any customers that have connected or will connect into Howey Collection Facilities shall be Howey's retail customers. Howey shall be the party responsible for

discontinuing services to customers provided for hereunder if customers fail to pay bills for said services.
SECTION 6. CONSISTENCY OF WASTEWATER. Howey acknowledges and recognizes that in the operation and maintenance of the CDD's Wastewater System, the CDD has certain obligations to protect the health, safety and welfare of the public and to prevent undue burden to the CDD's customers resulting from extraordinary discharges attributable to Howey.
Howey agrees that all Sewage collected by Howey and transmitted to the CDD shall conform to the CDD's published standards prior to introduction into the CDD's Treatment Facilities.
No substance other than Residential Wastewater Strength, including but not limited to hazardous, flammable, toxic, and/or industrial constituents, regardless of the concentrations of such constituents, will be placed into the CDD's Wastewater System and delivered to the Treatment Facilities. Non-domestic wastes from commercial establishments may be introduced into the CDD's Wastewater System only upon prior written approval from the CDD based on the CDD's determination that such non-domestic waste will not harm the Treatment Facilities. Should any non-domestic wastes, grease or oils, including but not limited to, floor wax, paint, chlorides, or salt water be delivered to the Treatment Facilities, Howey will be responsible for payment of the cost and expense required in correcting or repairing any resulting damage to the Treatment Facilities or property of third parties. The CDD shall have the right to sample Howey's sewage to verify compliance with this Agreement.

In the event the CDD determines that property served or to be served by Howey poses a threat of introducing chlorides, salt water, or similar constituents into the Treatment Facilities at levels determined by the CDD, in accordance with current industry standards, to be harmful to the Treatment Facilities, including but not limited to, the Treatment Facilities' ability to provide effluent meeting reuse standards, and its acceptability as an irrigation supply source for vegetation, the CDD has the right to decline or discontinue service, or charge a higher rate due to increased treatment costs if applicable, to such property or customer and to require such pretreatment or other measures as are necessary to protect the integrity of Treatment Facilities.
In the event of such declination or discontinuance of service, Howey shall have the right to provide or obtain treatment of the effluent from such property through its own facilities or from a third party.
SECTION 7. WHOLESALE WASTEWATER USER CHARGES.

The CDD agrees to provide transmission, treatment and disposal of Howey's wastewater for a monthly charge per ERU.

The volume may be measured by the CDD at the Point of Connection between the CDD and Howey. After the first of each month, the CDD shall submit an invoice to Howey for treatment services rendered to Howey during the previous month detailing the number ofERUs. Payment of the invoice and the consequences of failure by Howey to pay the invoice timely shall

be governed by the Local Government Prompt Payment Act in Part VII of Chapter 218 of Florida Statutes.

The initial rate payable by Howey for customers connected to Howey Collection Facilities shall be $28.01 per month per ERU. This rate shall remain in effect until the first anniversary of effective date of this Agreement. For the first twelve billing cycles after the first anniversary of the effective date of this Agreement, the rate payable by Howey shall be $30.01 per month per ERU. For the first twelve billing cycles after the second anniversary of the effective date of this Agreement, the rate payable by Howey shall be $32.01 per month per ERU. Thereafter, rates shall be adjusted in accordance with Section 8.
SECTION 8. CHANGE OF RATES. Each year after the expiration of the initial rates established in Section 7, the CDD may increase the wholesale rate paid by Howey either:

by a percentage not exceeding the price-increase-or-decrease index established during that year by the Florida Public Service Commission for wastewater utilities as required by Section 367.081(4)(a) of Florida Statutes; or

in accordance with a rate study conducted by the CDD, at its election and expense, for the entire CDD Wastewater System, both inside and outside the boundaries of Howey. The study shall arrive at a wholesale rate to be paid by Howey and, at the CDD's election, may consider conversion to a metered rate per thousand gallons of wastewater flow. Upon completion of the rate study, that replacement rate shall be charged to Howey. The wholesale rate to be charged to Howey shall be adjusted using the same methodology and applied to those components of the rate base associated with the acceptance of the wastewater in bulk at the Point of Connection for final transmission, treatment and disposal (i.e., not including costs associated with the CDD collection system, billing, or other costs associated exclusively with CDD Retail Customers).

The CDD may, but shall not be required to, convert its rate structure to charge based on a metered volume basis after a rate study is conducted. Nothing herein shall prohibit the CDD from charging customers outside the Howey Retail Service Territory a rate that is higher than, or increasing rates outside the Howey Retail Service Territory by a percentage greater than, the rate or increase imposed on customers within the Howey Retail Service Territory. CDD Retail Customers shall not be charged a wastewater rate that is less than the amount charged by the CDD with respect to each Howey Retail Customer.

SECTION 9. ASSIGNMENT OF CDD RETAIL WASTEWATER AGREE­
MENTS. The CDD hereby confirms its assignment to Howey by the 2007 Wholesale Agreement of the right to be the retail wastewater service provider for the 2007 Developments and Howey confirms its assumption of such obligations for the 2007 Developments. The CDD retains the right under the CDD Service Agreements to provide wastewater treatment for the 2007 Developments, but only as a wholesale provider to Howey. Howey confirms that the 2007 Developments have purchased and made provision for payment in full of Wastewater Treatment Capacity sufficient for the needs of such customers, and that other than CIAC for each customer within a 2007 Development (subject to credits as described in the CDD Service Agreements), no

other or additional wastewater connection fee, impact fee, service availability fee, or other capital charges whatsoever (however characterized by Howey) shall be due from the 2007 Developments for or on account of the provision of wastewater treatment.
SECTION 10.	RESERVATION AND MAINTENANCE FEES. The CDD has adopted
Reservation and Maintenance Fees ("RAM Fees") that apply to customers uniformly, both inside and outside the boundaries of Howey, who have reserved wastewater treatment capacity but not connected to service. At the time ofthis Agreement, the RAM Fee is established by rule at $6.00 per unit per month and is subject to adjustment through adoption of amended rate rules pursuant to the Florida Administrative Procedures Act.

Howey shall not be required to pay RAM Fees for unallocated Wastewater Treatment Capacity, but the RAM Fee shall accrue to such capacity to be paid by the end user. As a condition of the issuance of a Certificate of Wastewater Treatment Availability, the person seeking to become a Certified Customer shall pay (in addition to CIAC) an amount equal to the RAM Fees which would have been charged to an ordinary customer with respect to such capacity over the period from the date of the adoption of this Agreement to the date of such payment, which shall include an annual interest carry of five percent (5%).

With respect to allocated Wastewater Treatment Capacity, Howey shall invoice and collect the RAM Fee from each Certified Customer who is not connected to Howey Collection Facilities along with such other charges as Howey includes in its utility bills. The fees shall be payable by each Certified Customer, and the CDD shall be entitled to receive from Howey all such fee revenues collected, without deduction of any type. Howey shall use reasonable efforts to collect such fees from its customers and shall timely pay the amounts collected to the CDD. Payment of the RAM Fees shall be governed by the Local Government Prompt Payment Act in Part VII of Chapter 218 of Florida Statutes.

Should any Certified Customer not pay RAM Fees, then Howey shall notify the CDD and the CDD shall have the right (in its sole and absolute discretion), after written notice to the Certified Customer and a 30 day opportunity to cure, to require such Certified Customer to immediately forfeit the portion of the capacity granted under its Certificate of Wastewater Treatment Availability that has not connected to Howey Collection Facilities yet. Thereafter, the forfeited capacity shall be deemed to be "Excess Capacity" under this Agreement and RAM Fees shall accrue to be paid upon reallocation of such capacity. In no event shall Howey allow a Howey Retail Customer to connect to Howey Collection Facilities who is delinquent in payment of RAM fees unless the CDD has consented to such connection.

SECTION 11. INDEPENDENT CONTRACTOR RELATIONSHIP; NO LIABILITY FOR HOWEY OR CDD DEBT.

Neither the CDD nor Howey is or shall be deemed to be an agent of the other, and neither shall have the authority or power to obligate or act for or on behalf of the other. Each is entering into this Agreement as an independent contractor.

The parties agree expressly that (i) the CDD has no obligation whatsoever to creditors of Howey or other third-parties for any existing or future debts or other obligations of Howey of any type or nature, and (ii) Howey has no obligation whatsoever to creditors of the CDD or other third-parties for any existing or future debts or other obligations of the CDD of any type or nature.

SECTION 12. DISCLAIMER OF THIRD PARTY BENEFICIARIES. This
Agreement is solely for the benefit of the formal parties hereto. No right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. To that end, this Agreement is expressly declared to have no third-party beneficiary.
SECTION 13. ASSIGNMENT AND RIGHT OF FIRST REFUSAL.

Assignment.	This Agreement shall be binding on the parties hereto and their representatives, successors, and assigns. Neither party shall assign this Agreement or the rights and obligations to any other party without the prior written consent of the other party hereto, which may not be unreasonably withheld.
Right of First Refusal.

CDD does hereby grant unto Howey a right of first refusal (hereinafter referred to as the "ROFR") to purchase all of the CDD's right, title and interest in and to the CDD's leasehold interest in the Lease between the CDD and Sewer & Water Plant Investments, LLC, a Florida limited liability company ("S&WP") (the "Lease"), and together with any personal property located on or used in connection with said real property which is owned by the CDD (collectively, the "Property"), subject to and upon the terms and conditions hereinafter set forth.

During the term of the Agreement, in the event the CDD receives a bona fide written offer from any third party to purchase the Property, which the CDD desires to accept, Howey may elect to purchase the Property at the price and on the terms as are contained in the written offer. The CDD shall give notice to Howey, including delivery to Howey of a true and exact copy of the written offer, and allow Howey ninety (90) calendar days subsequent to Howey's receipt of such notice within which Howey may elect to purchase the Property from the CDD; and in the event Howey so elects to purchase the Property, by giving notice of such election to the CDD within the ninety (90) calendar day period, the CDD shall sell the Property to Howey at the price and on the same terms and conditions as are contained in the written offer.

Should Howey, by written notice to the CDD, elect not to exercise the right to purchase, or should Howey fail to notify the CDD of its election to purchase within the aforesaid ninety
(90) day calendar period, then, in either of such events, the CDD shall be free to consummate the sale of the Property to the third party submitting the written offer, provided that the sale is closed on and on the same material terms and conditions as are contained in the written offer and provided further that the sale is subject to Section 13.1 above. Should any such sale be consummated, this ROFR shall thereafter be of no further force and effect with respect to the Property subject to the sale. Should any such sale not be consummated as aforesaid, the CDD shall, in the event the CDD subsequently receives any modified or new bona fide written offer

from any third party to purchase the Property, again follow the provisions of this Subsection 13.2(a) requiring notice to Howey and opportunity for Howey to purchase the Property. The CDD shall not be obligated to offer to sell or to sell the Property, and the CDD shall not be obligated to disclose to Howey any offer to purchase the Property which the CDD may receive which the CDD, in its sole discretion, does not accept or intend to accept.
Notwithstanding anything herein to the contrary, under no circumstances shall a "bona fide written offer from a third party" be deemed to include or shall this ROFR be triggered by any of the following:
A transfer to S&WP (or its successor or assign); or
Any financing transactions of any nature, including a bond issuance; or
Any future expansion or modification of the CDD's Wastewater System and sale ofERUs generated thereby.
Contemporaneously with the execution of the Agreement, Howey and S&WP have entered into a separate right of first refusal agreement establishing a right of first refusal for Howey with respect to S&WP's fee simple interest in the Property that is leased to the CDD under the Lease.
SECTION 14. INDEMNIFICATION.
Neither party hereto waives its sovereign immunity, except that, consistent with applicable Florida law, including, but not limited to Chapter 768, Florida Statutes, each party shall hold the other harmless for the negligent acts of itself and its officers, agents, and employees, but only to the extent permitted by law.
If service provided hereunder is discontinued to a customer due to failure of the customer to pay for services provided, the party responsible for discontinuing service shall hold the other party harmless as to any and all claims or suits regarding such action.
SECTION 15. DEFAULT.

Either party to this Agreement, in the event of or act of default by the other, shall have all remedies available to it under the laws of the State of Florida, including but not limited to injunction to prevent default and specific performance to enforce this Agreement. The rights of the parties shall be considered cumulative and shall not be waived now or in the future by the exercise of any rights and remedies provided under the terms of this Agreement and authorized by law.
In the event of a default by Howey, the CDD agrees that it will not discontinue service to Howey except in the case of an emergency resulting from a substantial and material default under Section 6 of this Agreement, provided all payments for service required hereunder are made by Howey and until such time as a court of competent jurisdiction has rendered an adjudication of default. In the event Howey disputes amounts payable for service pursuant to this Agreement, Howey shall continue to make such payments under protest. Upon resolution of

the protest, CDD shall refund any amounts determined to be overpaid, plus interest at the rate established by the Local Government Prompt Payment Act, Part VII of Chapter 218 of Florida Statutes.
In the event of default by the CDD, Howey is entitled both to all remedies available to customers of the CDD's water and sewer system, as well as all remedies otherwise provided under this Agreement.

Each of the parties hereto must give the other party written notice of any defaults hereunder and shall allow the defaulting party 30 days from the date of receipt to cure such defaults and shall otherwise comply with state law related to resolving disputes between local governments. If the default cannot be cured within 30 days the defaulting party shall commence the cure within such period and shall complete such cure within a reasonable period thereafter.

SECTION 16. NOTICES. Any notice required or allowed to be delivered hereunder shall be in writing and be deemed to be delivered when either (1) hand-delivered to the official hereinafter designated, or (2) upon receipt of such notice when deposited in the U.S. mail, postage prepaid, certified mail, return-receipt requested, addressed to a party at the address set forth opposite the party's name below, or at such other address as the party's name below, or at such other address as the party shall have specified by written notice to the other party delivered in accordance herewith:

CDD:

with a copy to:

and:

HOWEY:

with a copy to:

Mr. Bud Beucher
Central Lake Community Development District 219 East Livingston Street
Orlando, Florida 32801

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

District Counsel Stone & Gerken, P.A. 4850 N. Hwy 19A
Mount Dora, Florida 32757

Sean O'Keefe Town Manager
(101 North Palm Ave. 34737) P.O.Box128
Howey-in-the-Hills, Florida 34737

Thomas J. Wilkes GrayRobinson, P.A.

(301 E. Pine Street, Suite 1400 32801)
P. 0. Box 3068
Orlando, Florida 32802

SECTION 17. SEVERABILITY. If any part of this Agreement is found invalid or unenforceable by any court, such invalidity or unenforceability shall not affect the other parts of the Agreement if the rights and obligations of the parties contained herein are not materially prejudiced and if the intentions of the parties can continue to be effected. To that end, this Agreement is declared severable.

SECTION 18. RECORDATION. The parties hereto agree that an executed copy of this Agreement and Exhibits attached hereto shall be recorded in the Public Records of Lake County at the expense of the parties, said expense to be shared equally.

SECTION 19. TIME OF THE ESSENCE. Time is hereby declared to be of the essence to the lawful performance of the duties and obligations contained in this Agreement.

SECTION 20. APPLICABLE LAW. This Agreement shall be construed, controlled, and interpreted according to the laws of the State of Florida. Venue for disputes, if any, must be the Circuit Court of the Fifth Judicial Circuit of Florida, in Lake County, Florida.

SECTION 21. FORCE MAJEURE. In the event that the performance of this Agreement by either party is prevented or interrupted in consequence of any cause beyond the control of either party, including but not limited to an Act of God or of the public enemy, war, state or national emergency, material governmental restrictions upon the use or availability of labor or materials, rationing, civil insurrection, riot, racial or civil rights disorder or demonstration, strike, embargo, flood, fire, explosion, bomb detonation, nuclear fallout, windstorm, hurricane, earthquake, pandemic, or other casualty or disaster or catastrophe, governmental rules or acts or orders or restrictions or regulations or requirements, or order or decree or judgment or restraining order or injunction of any court, such party shall not be liable for such non-performance.

SECTION 22. EFFECTIVE DATE, TERM, AND TERMINATION. This
Agreement shall take effect as of the date first above written ("Effective Date"). This Agreement shall continue in full force and effect in perpetuity unless and until a party exercises its right to terminate this Agreement as follows:

Neither party may terminate this Agreement effective as of a date prior to September 30, 2060.

Howey may terminate this Agreement as of the date stated in a written notice of the termination delivered by Howey to the CDD no less than 60 full calendar months before the stated date of termination.

The CDD may terminate this Agreement as of the date stated in a written notice of the termination delivered by the CDD to Howey no less than 120 full calendar months before the stated date of termination.

As of the date of such termination, both parties shall be fully discharged from obligations under this Agreement except for amounts payable and remaining unpaid as of the date of termination.
SECTION 23. ENTIRE AGREEMENT; EFFECT ON PRIOR AGREEMENT.
The 2007 Wastewater Agreement and the 2012 Wastewater Agreement are terminated. This instrument constitutes the amended and restated agreement between the parties in its entirety and supersedes all previous discussions, understandings, and agreements between the parties relating to the subject matter of this Agreement except the School Board Agreement, which remains in effect. Amendments to and waivers of the provisions herein may be made only by the parties in writing, by formal waiver or amendment approved by majority vote of both Howey's Town Council and the CDD's Board of Supervisors.
SECTION 24. EXERCISE OF POLICE POWER. This Agreement must not be construed to require Howey to exercise its police power. Nothing herein acts as a waiver of Howey's authority to require a permit, license, certificate, rezoning, exception, variance, or other approval under Howey's Town Charter, Code of Ordinances, and Land Development Code.

SECTION 25.	EFFORTS OF PARTIES.	The CDD and Howey will each use good faith in their dealings to give effect to the intent of this Agreement. Howey shall enact such ordinances and resolutions, and the CDD shall enact such resolutions and rules, as are necessary or desirable to achieve the purposes hereof including, but not limited to, establishing the payment of contributions in aid of construction as a condition to issuance of certain development approvals as described herein. Neither Party shall enter into an interlocal agreement, interlocal service boundary agreement, joint planning agreement, or similar arrangement, nor enforce a provision of any of the foregoing which may now be in effect, which is contrary to the purposes and intent of this Agreement.

SECTION 26. PUBLIC RECORDS.	The CDD and Howey both shall comply fully with all applicable requirements of Chapter 119 of Florida Statutes regarding public records.

SECTION 27. NO EXCLUSIVITY. Except as set forth expressly herein, the Town may provide wastewater treatment and disposal services, or may contract with others to provide wastewater treatment and disposal services, to Future Development. The CDD has no right of exclusivity in providing such services except as expressly set forth in this Agreement.
SECTION 28. ANNEXATION OF PARCELS SERVED.	Howey may desire to
require, as a condition precedent to providing wastewater service to a prospective Howey Retail Customer that desires to connect property to the Howey Collection Facilities, an agreement under which the prospective Howey Retail Customer petitions for and consents to annexation of the subject property into the Town. The existence of this Agreement shall not be construed to

limit Howey's discretion to condition service to a prospective Howey Retail Customer on its agreement to annex.

SECTION 29. LIAISON WITH CDD.	The Howey Town Council may designate from time to time a Town Officer or employee to act as a liaison between the Town and the CDD. Upon notice of this designation, the CDD shall provide the liaison with copies of, or emailed links to, CDD meeting notices, agendas, agenda packets, draft minutes and audit reports at the same time as those items are provided to the CDD board of supervisors. The liaison is invited to attend CDD meetings and may comment on any concerns that either the Town or CDD may have, the Town's future wastewater needs, or any plans the CDD may have to expand its wastewater facility.

IN WITNESS WHEREOF, the Parties hereto have hereunder executed this Agreement on the date and year first above written.

{  Signatures on the following page  J

ATTEST:
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ATTEST WITH SEAL

By:--::--7 -:=--:--= :...._!: ::....:.	=

By:

Approved
(for the

Town

.	4.::• l!fr -- ?t:Jl Clerk

By:

By:

CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT
Board of Supervisors
dJ	
Mr. Bud Beucher, Chairman

rrectness:

/VI	5ij/ t4i

TOWN OF HOWEY-IN-THE-HILLS
By: its Town Council

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STATE OF FLORIDA COUNTY OF LAKE

The foregoing instrument was acknowledged before me by means of o physical presence or o online notarization this /f"aay of  F,,,."r.t  , 2025, by BUD BEUCHER as Chairman of CENTRAL LAKE COMMUNITY DEVELO MENT DISTRICT, Board of Supervisors. He is personally known to me or has produced f /,,I',',) f,.,'vl'rJ  t,'r:,.,, as identification.
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JOHNMORGAN BROCK
Notary Pubic State of Flortda Commt HH619914
Expires 2/23/20'l9

 OTARY PUUBB -STATE OF FLORIDA
Printed Name:  flt IJ/J"?°',e  n:,c./'
My Commission Expires:	///} /,20   7

STATE OF FLORIDA COUNTY OF LAKE

The foregoing instrument was acknowledged before me by means of o physical presence or o online notarization this /'l.,1.lay of	F, ,,,..,,11trc	, 2025, by GRAHAM WELLS, as Mayor
of the TOWN OF HOWEY-IN-THE-HILLS, F ORIDA. He is personally known to me or has produced 	 as identification.

.,,...,

JOHN MORGANBROa<
Notary Public State of Florida Comm# HH619914
Expires 2/13/20'l9

EXHIBIT A

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Map of CDD Retail Service Territory
Exhibit A
Cmtral Lake CDD ServiceArea Expans"ion

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EXHIBITB

Maps of
Howey "180" Utility Service Area and
Howey Interlocal Service Boundary

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This map is Intended to be used for planning purposes only and Is not to be c	as··a1ega1document. The GIS data available on this map may need field verification as It corresponds to regional scale representatk>O. 186.803 Use of geographic information by governmental entltles.-When state agencies, water management disbicts, reglonal planning councis, local governments, and ottier governmental entities use maps, induding
geographic information maps and other graphic lnformat!On materials, as the source of data for planning or any otner purposes, they must take into account that the accuracy and reliability of such maps and data may be limited by various factors, Including the scale of the maps, the timeliness and accuracy of the undertylng information, the availability of more acw rate and the presence or absence of ground tnrthlng or peer review of the underiying lnfOrmatiOn contained In such maps and other graphic Information. All Data created and/or reviewed by the ECfRPC.

-TAVARES

Cleated 4/13/2023 1:39 PM

'

EXHIBITC

Legal descriptions of the Vested 2007 Developments

7L HOWEY:-JN-THE-HILLS LEGAL DESCRIPTION
7L Howey-in-the-Hills property consists of a South Parcel (160.059 acres)
And a North Parcel {51.272 acres)

SOUTH LEGAL DESCRIPTION
.
A  PARCEL  OF  LAND  BEJNG  A  PORTION  OF  11Howfu;..fN-THE-HILLS11  (AN
UNRECORDED PLAT) LYJNG IN SECTIONS 35 AND 36, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA AND MORE PARTICULARLY DESCRIBED AS FOLLOWS:	•	•

COMMENCE AT THE NORTIIWEST CORNER OF THE SOUTHWEST CORNER OF THE NORTHEAST 1/4 OF THE NORTHEAST 1/4 OF SECTION 35, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY,. FLORIDA; · THENCE ALONG THE WEST BOUNDARY OF THE SOUTHEAST 1/4 OF THE NORTHEAST l/4 OF SAID SECTION 35 S00°02'16"W, A DISTANCE OF 1298.95 FEET TO A POINT OF INTERSECTION WITH THE SOUTHERLY RIGHT OF WAY LINE OF PALM AVENUE (STATE ROAD No. 19). SAID POINT BEJNG THE POJNT OF BEGINNING; THENCE ALONG SAID RIGHT OF WAY N 51°23'37"E, A DISTANCE OF 1797.48 FEET TO A POINT OF CURVATURE; THENCE ALONG THE ARC OF SAID CURVE 308.66 FEET, CONCAVE NORTHWESTERLY AND HAVJNG A RADIUS OF 785.58 FEET, A CENTRAL ANGLE OF 22°30'43" AND A CHORD BEARING AND DISTANCE OF N40°08'15"E, 306.68 FEET; THENCE DEPARTING SAID RIGHf OF WAY N53°52'15"E, A DISTANCE OF 248.38 FEET; THENCE N72°56'00"E, A DISTANCE OF 7.90 FEET; THENCE S17°04'39"E, A DISTANCE OF 2998.95 FEET TO A POINT OF INTERSECTION WITH THE NORTHERLY RIGHf OF WAY LINE OF COUNIY ROAD, (A.K.A. REVELS ROAD), SAID POINT BEING A POINT OF CURVATURE; THENCE ALONG SAID RIGHT OF WAY AND THE ARC OF SAID CURVE 443.81 FEET, CONCAVE NORTHElU,Y; HAVING A RADIUS OF
610.22 FEET, A CENTRAL ANGLE OF 41°40'17'' ANff A CHORD BEARING AND DISTANCE OF S69°14'53"W, 434.10 FEET TO A POINT OF TANGENCY; THENCE S89°48'55"W, A DISTANCE OF 1297.88 FEET; THENCE DEPART SAID RIGHf WAY N00°12'15"W, A DISTANCE OF 849.40 FEET; THENCE S89°48'55"W, A DISTANCE OF
360.14 FEET; THENCE S00°07'36"E, A DISTANCE OF 305.15 FEET; THENCE. S89°56'08"W, A DISTANCE OF 135.00 FEET; THENCE S00°06'07"E, A DISTANCE OF
275.36 FEET; THENCE S89°48'03"W, A DISTANCE OF 328.16 FEET; THENCE S00°37'45"W 200.21 FEET; THENCE N89°47'38"E, A DISTANCE OF 45.00 FEET; THENCE S00°12'22"W, A DISTANCE OF 168.45 FEET TO A POINT OF INTERSECTION WITH THE
NORTIIERLY RIGHT OF WAY LINE OF SAID COUNIY ROAD, SAID POINT BEING A

POINT ON A CURVE; THENCE ALONG SAID RIGHT OF WAY AND THE ARC OF SAID CURVE 189.94 FEET, CONCAVE SOUTHERLY, HAVING A RADIUS OF 3270.02 FEET, A CENTRAL ANGLE OF 3°19'41" AND A CHORD BEARING AND DISTANCE OF S71°20'2311W, 189.91 FEET; THENCE DEPART SAID RIGHT OF WAY LINE S60°21'55"W, A DISTANCE OF 531.96 FEET; THENCE S51°11'38"W, A DISTANCE OF 795.55 FEET; THENCE S55°02'.40"W, A DISTANCE OF 309.80 FEET TO THE EASTERLY RIGHT OF WAY LINE OF STATE ROAD No. 19, SAID RIGHT OF WAY BEING COMPRISED IN PART BY PORTIONS OF MARE AVENUE AND PALM AVENUE; THENCE ALONG SAID RIGHT OF WAY N00°09'53"W, A DISTANCE. OF 488.11 FEET TO A POINT OF CURVATURE; THENCE ALONG THE ARC OF SAID CURVE 2017.34 FEET, CONCAVE SOUTHEASTERLY, HAVING A RADIUS OF 2241.83 FEET, A CENTRAL ANGLE OF 51°33'30" AND A CHORD BEARING AND DISTANCE OF N25°36'52"E, 1949.96 FEET TO A POINT OF TANGENCY; THENCE NS1°23'3711E, A DISTANCE OF 601.65 FEET TO THE POINT OF BEGINNING.· •
CONTAINING 160.059 ACRES MORE OR LESS
TOGETIIER WITH

NORTH LEGAL DESCRIPTION

A PARCEL OF LAND BEING A PORTION OF 11GROVE GARDENS" (PLAT BOOK 17, PAGE 2) AND "HOWIE-IN-THE-HILLS" (AN UNRECORDED PLAT) LYING IN SECTIONS 26 AND 35, TOWNSHlP 20 SOUTII, RANGE 25 EAST, LAKE COUNTY, FLORIDA AND MORE PARTICULARLY DESCRIBED AS FOLLOWS:
COMMENCE AT THE NORTHWEST CORNER OF THE NORTHEAST 1/4 OF SECTION 35, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA; THENCE ALONG THE NORTII BOUNDARY OF SAID SECTION N 89°49'22"E, A DISTANCE OF
97.92 FEET TO THE POINT OF BEGINNING; THENCE DEPART SAID SECTION BOUNDARY N 00°00'07"E, A DISTANCE OF 29.70 FEET TO A POINT ON THE SOUTHERLY RIGHT OF WAY LINE OF GRANT STREET; THENCE ALONG SAID RIGHT OF WAY N 56°00'00"E, A DISTANCE OF 921.20 FEET; THENCE N 64°54'03"E, A DISTANCE OF 134.15 FEET; THENCE DEPART SAID -RIGHT OF WAY LINE S 22°46'5811E, A DISTANCE OF 134.90 FEET; THENCE N67°23'46"E, A DISTANCE OF
249.96 FEET; THENCE S 06°03'40"E, A DISTAN_CE OF 12.16 FEET; THENCE N
89°52'29"E, A-DISTANCE OF 222.15 FEET; THENCE S 17°01'37"E, A DISTANCE OF 79.32 FEET; THENCE N 72°54'16"E, A DISTANCE OF 315.08 FEET TO A POINT ON THE WEST RIGHT OF WAY LINE OF FLORIDA AVENUE; THENCE ALONG SAID RIGHT OF WAY S 17°04'0411E, A DISTANCE OF 1132.61' FEET; THENCE DEPART SAID RIGHT OF WAY S 72°57'38"W, A DISTANCE OF 149.84 FEET; THENCE S 17°10'0l"E, A DISTANCE OF
74.94 FEET; THENCE N 72°58'13"E, A DISTANCE OF 149.82' TO A POlNT ON THE WEST RIGHT OF WAY LINE OF FLORIDA AVENUE; THENCE ALONG SAID RIGHT OF WAY

S l 7°02'44"E, A DISTANCE OF 300.03 FEET; THENCE DEPART SAID RIGHT OF WAYS 72°56'00"W, A DISTANCE OF 149.83 FEET; TIIENCE S l7°02'42"E, A DISTANCE OF
164.96 FEET; THENCE N 90°00'00"W, A DISTANCE OF 835.94 FEET TO A POINT ON THE WEST BOUNDARY OF THE NORTHEAST 1/4 OF THE NORTI-IEAST 1/4 OF SAID SECTION 35; THENCE ALONG SAID SECTION BOUNDARY N 00°19'4l"W, A DISTANCE OF 404.92 FEET; THENCE DEPARTING SAID SECTION BOUNDARY S 89°51'12"W, A DISTANCE OF 659.75 FEET; THENCE N 45°09'29"W, A DISTANCE OF
468.37 FEET; THENCE N 00°06'38"W, A DISTANCE OF 331.44 FEET; THENCE S
89°50'24"W, A DISTANCE OF 232.87 FEET TO THE POINT OF BEGINNING. CONTAINING 51.272 ACRES MORE OR LESS.

1-13-2025

INSTRUMENT# 2022026503	OR BOOK 5903/PAGE 1520	PAGE 14 of 37

Exhibit A to
Amended & Restated Developer's Agreement The Reserve at Howey-in-the-Hills

LEGAL DESCRil?TION

BEGIN AT THB NORTHWEST CORNER OF THE SOUTHWEST J./ 4 OF THE NORTHNEST J./4 OF THB NORTHWEST 1/4	OF THE NORTHEAST J./4 OF SAID SECTJ:ON 3 5;		 THENCE RUN EAST ALONG THE NORTH LINE THEREOF TO THE NOR:I'HBAS'l' CORNER OF THE SAID SOUTHWEST 1/ 4 OF THE NORTHWEST J./4 OF THE NORTHWEST l/4		OF THE NORTHEAST l/4; THENCE RON SOUTHEASTERLY ALONG A STRAIGHT LINE TO THE NORTHEAST CORNER OF THB SOUTHWEST J./4 OF THE NORTHWEST l/4 OF THE NORTHEAST 1/4	OF SAID SECTION 35;  THENCE RUN SOUTH ALONG THE EAST LINE THEREOF, TO THE SOUTHEAST CORNER OF THE SAID SOUTHWES'r J./ 4 OF THE	NORTHWEST 1/ 4 OF THE NORTEIEAST 1/4; THENCE Rtm WEST ALONG THE SOUTH LINE THEREOF TO	THE SOUTHWEST CO!UraR OF THB SAID NORTHWEST 1/4		 OF THE NORTHEAST 1/ 4 ; THENCE RUN		NORTH ALONG THB WEST LINE OF THE SAID NORTHWEST 1/4	OF THE NORTHEAST 1/4	TO THE POINT OF BEGINNING; LESS ALL RIGHTS OF WAY FOR STREETS IN HC>WEY IN TYE HILLS, FLORIDA.
M,50:

ALOL F:BLOClc D-14 IN PALM GARDENS, A SUBDIVISION IN THE TONN OF HOWEY IN TllE HILLS, FLORIDA, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 12, PAGE J.l, OF THE PUBLIC RECORDS OF rJ\l\'.E COUNTY, FLORIDA.
ANDO ALSO,

THE SOOTH 3/4	OF THE WEST 1/2; THE NORTHWEST l./4 OF THE NORTHWEST l./4, LESS THE RIGHT OF WAY O.F A COUNTY CLAY ROAD; AND THE SOOTH J./4 'op THE NORTHEAST J./4 OF THB NORTHWEST l/4 OF SECTION 35,		TOWNSHIP 20  SOIJTH,  RANGE 25  EAST,  LAKE C01J,NTY,	FLORIDA,		IN THE TOWN OF HOWW/ IN	THE HILLS, FLORIDA.
AND ALSO:
THAT PART OF THE SOUTHWEST 1/4  OF THE NORTHEAST l./4 AND THAT PART OF THE NORTHWEST J./ 4 OF THE SOUTHEAST l./ 4 LYING NORTH AND WEST OF THE WESTERLY LINE OF THE RIGHT OF WAY OF STATE ROAD NO. 19,  IN SECTION 35, TOWNSHIP 20 SOUTH, RANGE
25 EAST, LAKE COUNTY, FLORIDA, IN THE TOWN OF HOWEY IN THB HILLS, FLORIDA; LESS AND ,EXCEPT THEREFROM THAT PART THEREOF LYrNG WITHIN TAYLOR MEMORIAL CEMETERY, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 12 , PAGE 5,  OF THE PUBLIC RECORDS OF I,,AKE COUNTY, FLORIDA, AND ALSO LESS ALL RIGH'l'S OF WAY FOR STREE'l'S IN HOW IN THE HILLS,  FLORIDA.

l-13-2025

INSTRUMENT# 2022026503	OR BOOK 5903/PAGE 1521	PAGE 15 of 37

AND ALSO:

THAT PART OF THE EAST 1/2  OF THE NORTHEAST 1/4  OF SECTION 35, TOWNSHIP 20 SOtmi, RANGE 25 EAST, IN THE TOWN OF HOWEY IN  THE  HILLS, FLORIDA, BOUNDED AND DESCRIBED AS FOLLOWS:
BEGIN AT THE NORTHWEST CORNER OF LOT 1,  IN BLOCK D-14, IN PALM GARDENS, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 12,	PAGE ll,	OF THE PUBLIC RECORDS OF LAKE COUNTY, FLORIDA; THENCE RON WEST TO THE WEST LINE OF THE NORTHEAST 1/4 OF THE NORTHEAST 1/4 OF THE SAID SECTION 35;
THENCE RUN SOUTH ALONG THE WEST I,,INE OF THE EAST i/2 OF THE
NORTHEAST  1/4  OF THE s.iuo SECTION  35  TO A  EOINT ON THE
NORTHWESTERLY LINE OF	THE RIGHT OF WAY OF STATE ROAD NO. 19;	THENCE RON NORTHEASTERLY ALONG THB NORTHWESTERLY ALONG THE WESTERLY LINE OF THE SAID BLOCK D-14, TO THE POINT OF BEGINNING; LESS ALL RIGHTS OF WAY FOR STREETS IN HOWEY IN THE HILLS, FLORIDA.
AND ALSO:

THAT PART OF Tai! SOOTHWEST 1/4 OF THE SOUTHWEST 1/4 OF SECTION 26, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA, LYING SOOTH OF THE SOUTHERLY LINE OF THE RIGHT OF WAY OF THE COUNTY ROAD, DENOTES PARCEL DESI.GNATION FOR CLARITY PURPOSES.

AND ALSO:

COMMENCE AT THE EAST 1/4 CORNER OF SECTION 35, TOWNSHIP 20 SOUTH,  RANGB 25  EAST, LAKE COUNTY, FLORIDA; THENCE RUN NB9°21'35"W ALONG THE SOOTH L:r;NE OF 'l'HE NORTHEAST 1/4		OF SAID	SECTJ:ON 35,	1487. 79 FEET		TO  A  POINT  ON THE NORTHWESTERLY RIGHT-OF-WAY LINE OF STATE ROAD NO.  19; THENCE RUN S52°07127"W ALONG SAID NORTHWESTERLY RIGHT-OF­ WAY LINE, 459.23 FEET TO THE POINT OF CURVATURE OF A CCRVE CONCAVE SOOTHEASTERLY; THENCE RUN SOUTHWBSTERLY ALONG THE ARC OF SAID CORVE AND SAID NORTHl>IES1ERLY RIGHT-OF-WAY LINE HAVING A CENTRAL ANGLE OF 14°35' 56", A RADIUS OF 2341. 83 FEET, AN ARC LENGTH OF 596.59 FEET, A CHORD BEARING OF S44°4913l"W AND A CHORD DISTANCE OF 595.08 FEET TO T.liE POINT		OF	BEGINNING;	THENCE	COm'INUE	ALONG	SAID NORTHWESTERLY RIGHT-OF-WAY LINE BEING A CIJRVE CONCAVE SOUTHEASTERLY; THENCE RUN SOUTHWESTERLY ALONG SAID CURVE HAVING A CENTRAL ANGLE OF 22°58'29", A RADIUS OF 2341.83 FEET, AN ARC LE!>fGTH OF 939.04 FEET, A CHORD BEARING OF S26 • 02 '16 "W AND A caoRD DISTANCE OF 932, 76 FEET; THENCE RUN N75°26'58"W,  402.66 FEET;  THENCE RUN S68"12'24"W,  668,73 FEET;  THENCE  RUN N53°42'00"W,  250.16  FEET;  THENCE  RUN NJ.2°38'17"E,  257.60 FEET;  THENCE RUN N77°21'43"W,  125.00 FEET;  THENCE RON Nl2°38 'l 7"E, 13. 01 FEET TO THE POINT OF
2

1-13-2025

INSTRUMENT# 2022026503	OR BOOK 5903/PAGE 1522	PAGE 16 of  37

CORVATURE	OF	A	CURVE	CONCAVE	EASTERLY;	THENCE	RUN NORTHEASTERLY ALONG THE ARC OF SAID CURVE HAVING A CENTRAL ANGLE OF 39°28°41", A RADIUS OF 75.00 FEE'l', AN ARC LENGTH OF 51.68 FEET, A CHORD BEARING OF N32°22'3711E AND A CHORD D.ISTANCE OF 50.66 FEET TO THE POINT OF TANGENCY; THENCE RUN N52°06'58"E,  476,63  FEET;  THENCE  RUN N54°47'17"E,  150.1.6 FEET; THEN'CE RUN N52°06 '581'E, 205. 75 FEET TO THE POINT OF CORVATORE OF A CURVE CONCAVE SOUTHERLY; THENCE RUN EASTERLY ALONG THE ARC OF SAID CURVE HAVING A CENTRAL ANGLE OF 62°53'19", A RADIUS OF 24.99 FEET, AN ARC LENGTH OF 27.43 FEET, A CHORD BEARING OF 83°33105"E AND A CHORD DISTANCE OF 26. 08 FEET TO THE POINT OF REVERSE CURVATURE OF A CORVE CONCAVE NORTHWESTERLY; THENCE RUN NORTHBASTERL'l[ ALONG 'l'RE ARC OP SAID CURVE HAVING A CENTRAL ANGLE OF 125 °45 13311,  A RADIUS OF 9'9,99 FEET, AN ARC LENGTH OF 219.47 FEET, A CHORD BEARING OF N52°06' 58"E AND A CHORD DISTANCE OF 176. 00 FEET TO THE POINT OF REVERSE CURVATURE OF A CURVE CONCAVE SOtrl'HEASTERLY; THENCE RUN NORTHEASTER!.Y ALONG '):'HE ARC OF SAID CURVE HAVING A CENTRAL ANGLE OF 62°53'19", A RAD!US OF
24.99 FEET, AN ARC l;,El'IGTH OF 27.43, FBET, A CHORD BEJO..RING OF N20°40'5l11E AND A C/!ORD DISTANCE OF 26,08 PEET TO THE POINT OF TANGENCY; 'I'HENCE RUN N52°0G158"E, 560.98 FEET TO A POINT ON THE NORTHWESTl?RLY EXTENSION OF THE SOUTHWESTERLY LINE OF TAYLOR MEMORIAL CEMETERY; THENCE RtlN S37°581S8"B ALONG SAID· NORTHWESTERLY EXTENSION LINE, 613. 80 FEET TO THE POINT OF BEGINNING.
AND ALSO:

COMMENCE AT THE EAST 1/4 CORNER OP SECTION 35, TOWNSHIP 20 SOUTH, RJ\NGE 2S EAST, LAKE COUN'l'Y, FLORIDA; THENCE RUN N89 • 21 '35 "W ALONG THE SOOTH LINE OF THE NORTHEAST 1/ 4 OF SAID SECTION	35,		1487. 79	FEET		TO A	POINT	ON	 THE NORTHWESTERLY RIGHT-OF-WAY LINE OF STATE ROAD NO. 19; THENCE RUN S52°07'27"W ALONG SAID NORTHWESTERLY RIGHT-OF• WAY LINE, 66. 25 FEET TO THE POINT OF BEGINNING; THENCE CONTillUE S52°07'27"W ALONG SAID NORTHWESTERLY RIGHT-OF-WAY L:CNE, 392. 98 FEET TO THB POINT OF CURVATURE OF A CURVE CONCAVE SOUTHEASTERLY; THENCE RUN SOO'l'HWESTERLY ALONG THE ARC OF SAID CURVE HAVING A CENTRAL ANGLE OF 02°12 '24", A RADIUS OF 2341. 83 FEET, AN ARC LENGTH OF 90 .19  FEBT, A CHORD B ING OF S51°01.'lS"W AND A CHORD DISTANCE OF 90.19 FEET TO THE MOST EASTERLY CORNER OF TAYLOR MEMORIAL CEMETERY'; THENCE RUN N38°00'3l."E .(N38°0()'3l"W), ALONG THE NORTHEASTERLY LINE OF SAID TAYLOR MEMOJUAL CEMETERY, 547.00 FEE'l'.1 THENCE. Rml N5.2°:06 '58"E, 484.34 FEET TO THE POINT OF CURVATURE	OF A	CORVB	CONci\.VE	SOUTHERLY;	THENCE	RUN SOUTllEASTERLY ALO?.G T}U;: ARC OF Sl\lD CURVE HAVING A CENTAAL ANGLE OF 90°00100", A RADIUS OF 10.00 FBET, AN ARC LENGTH OF 15.71 FEET, A CHORD BE1\RING OP SB2°53'02"E AND A CHORD DISTANCE OF 14,14 FEET TO THE POINT OF TANGENCY; TFIENCE RUN
3

INSTRUMENT# 2022026503	OR BOOK 5903/PAGE 1523	PAGE 17 of 37

S37°53 '02"E, 525.33 TO THE PO:tNT OF CURVATURE OF A CORVE CONCAVE NORTHWESTERLY; THENCE RUN SOUTHWESTERLY ALONG THE ARC OF SAID CURVE HAVING A CENTRAL ANGLE OF 9 0 ° 00 ' 00" , A RADIUS OF 10. 00 FEET, AN ARC LENGTH OF 15. 71 FEET, A CHORD BEARING OF S07°07'12"W AND A CHORD DISTANCE OF 14,l.4 PEET TO THE POl:NT OP BEGINNING.

AND 2\LllO:

COMMENCE AT THE BAST l./4 CORNER OF SECTION 35, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA; THENCE RUN N89"21'35"W ALONG THE SOUTH LINE OF THE NORTHEAST 1/4		OF SAID	SECTION 35,		l.487,7!1 FEET TO A	POINT ON THE NORTHWESTERLY RIGHT-OF-WAY Litra OF STATE ROAD NO.	19; THENCE RON N52°07'27"E ALONG SAID NORTHWESTERLY RIGHT-OF­ WAY LINE, 673. 75 FEET TO THE POINT OF BEGINNING; THENCE RUN N37°53102"W,  1008.88 FEET; THENCE RON N00°35'47"E,  l.l.6.7-8 FEET TO A POINT ON THE NORTH LINE OF THE SOOTHWEST 1j 4 OF THE NORTHWEST {NORTHli/AST) 1/4	QF SAID SECTION 3/;; THENCE RUN SB9°24'13"E ALONG SAID NOR'l'H LINE,  270.08  FRET TO A POINT ON THE WEST LINE OF THE NORTHEAST 1/4	OF THE NORTHEAST 1/4	OF SAnl SECTION 35;  THENCE RUN N00°35'5811E ALONG SAID WEST LINE, 256.12 FEET TO A POINT ON THE SOUTH LINE OF THE RESIDENCE OF DON WHITE; THENCE RON SB9°24'13" (S8!1°24'1.3°E) ALONG SAID SOUTH LINE, 418.17 FEET; THENCE RON S00°35147'W,	709.l.O  FEET;  THENCE  RUN  S37°52'33"E,
31.7. 4 7 FEET TO A POINT ON SAIIl NORTHWESTERLY RIGHT-OF-WAY LINE OF STATE ROAD ?!O. 19;  THENCE RUN S52°07'2711W ALONG SAID NORTHWESTERLY RIGHT-OF-WAY LINE, 329. 54 FEET TO THE
POINT OF BEGINNING.

lJCCJ LBGALa ,DOC
RztrrD 05/17/07 .9VB

4

EXHIBITD
Legal Description of the 2012 Development

Parcel I & Parcel 2 Parcel ID No.: Alternate Key No.:

15-20-25-010100!00000
1226171

Parcel ID No.:	22-20-25-000400001000
Alternate Key No.:	1801770
Legal Description:	BEGIN AT THE NORTHEAST CORNER OF THE SOUTHEAST 1/4 OF SECTION 22, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA, RUN S.89°09'42"W. ALONG THE NORTH LINE OF THE SOUTHEAST 1/4 A DISTANCE OF 330 FEET; THENCE S.81° 15'42"W, TO THE EAST LINE OF TRACT "I", OF DRAKE POINT PARK REPLAT, RECORDED IN PLAT BOOK I0, PAGE 63, PUBLIC RECORDS OF LAKE COUNTY, FLORIDA; THENCE CONTINUE S.81°15'42"W, TO THE NORTHEASTERLY RIGHT-OF-WAY LINE OF STATE ROAD 48; THENCE SOUTHEASTERLY ALONG SAID NORTHEASTERLY RIGHT-OF-WAY LINE OF STATE ROAD 48 TO THE EAST LINE OF THE SOUTHEAST 1/4 OF SECTION 22; THENCE NORTH ALONG THE EAST LINE OF-THE SOUTHEAST 1/4 TO THE POINT OF BEGINNING.
Parcel3
Parcel ID No.:	23-20-25-000400000200
Alternate Key No.:	1780438
Legal Description:	GOVERNMENT LOT 2, 4, 5,6, 7, 8 AND 9 LYING NORTH OF HIGHWAY 48 AND WESTERLY OF HIGHWAY 19, ALL LYING IN SECTION 23, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA, LESS THE FOLLOWING DESCRIBED PARCEL OF LAND: BEGIN AT THE SOUTHEAST CORNER OF THE NORTHWEST 1/4 OF THE SOUTHEAST 1/4 OF SECTION 23, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA, AND RUN N.00°04'21"E., 1314.20 FEET MORE OR LESS TO THE SOUTHERLY WATERS EDGE OF LAKE HARRIS AND A POINT HEREBY DESIGNATED AS POINT "A", RETURN TO THE POINT OF BEGINNING AND RUN S.89° 35'28"W. ALONG °THE SOUTH LINE OF THE NORTHWEST 1/4 OF THE SOUTHEAST 1/4 OF SECTION 23, A DISTANCE OF 1100.00 FEET; THENCE N.00°27'54"E., 1484.76 FEET MORE OR LESS TO THE SOUTHERLY WATERS EDGE OF LAKE HARRIS; THENCE EASTERLY ALONG SAID SOUTHERLY WATERS EDGE OF LAKE HARRIS TO POINT "A".

Parcel4
Parcel ID No.:	23-20-25-000200000600
Alternate Key No.:	2923954
Legal Description:FROM THE SOUTHEAST CORNER OF THE NORTHEAST 1/4 OF SECTION 22, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA, RUN S.89°09'42"W. ALONG THE SOUTH LINE OF THE NORTHEAST 1/4 A DISTANCE OF 330 FEET; THENCE N.00°15'45"W., 210 PEET; THENCE N.38°44'24"E.,
583.17 FEET FOR THE POINT OF BEGINNING; THENCE N.89°10'02"E., 1177 FEET TO THE WATERS OF LAKE HARRIS; THENCE SOUTHEASTERLY ALONG SAID WATERS OF LAKE HARRIS TO A POINT ON THE EAST LINE OF THE NORTHWEST 1/4 OF SECTION 23, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA; THENCE SOUTH ALONG THE EAST LINE OF THE NORTHWEST 1/4 TO THE SOUTHEAST CORNER OF THE NORTHWEST 1/4 OF SECTION 23; THENCE WEST ALONG THE SOUTH LINE OF THE NORTHWEST 1/4 TO THE SOUTHWEST CORNER OF THE NORTHWEST 1/4 OF SECTION 23, SAID POINT HEREBY DESIGNATED AS POINT "A", RETURN TO THE POINT OF BEGINNING AND RUN S.38°44'24"W. TO A POINT ON THE WEST LINE OF THE NORTHWEST 1/4 OF SAID SECTION 23; THENCE SOUTH ALONG THE WEST LINE OF THE NORTHWEST 1/4 TO POINT "A".
Parcels
Parcel ID No.:	22-20-25-000100001400
Alternate Key No.:	2923946
Legal Description: COMMENCE AT THE SOUTHEAST CORNER OF THE NORTHEAST 1/4 OF SECTION 22, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA RUN S.89°09'42"W. ALONG THE SOUTH LINE OP THE NORTHEAST 1/4 A DISTANCE OF 330 FEET; THENCE N.00°15'45"W., 210 FEET; THENCE N.38°44'24"E. TO A POINT ON THE EAST LINE OF THE NORTHEAST 1/4 OF SECTION 22; THENCE SOUTH ALONG THE EAST LINE OF THE NORTHEAST 1/4 TO THE POINT OF BEGINNING.

Parcel6
Parcel ID No.:	23-20-25-000400001000
Alternate Key No.:	3815447
Legal Description:	BEGIN AT THE SOUTHEAST CORNER OF THE NORTHWEST 1/4 OF THE SOUTHEAST 1/4 OF SECTION 23, TOWNSHIP 20 SOUTH, RANGE 25 EAST, LAKE COUNTY, FLORIDA, AND RUN N.00°04'21"E., 1314.20 FEET MORE OR LESS TO THE SOUTHERLY WATERS EDGE OF LAKE HARRIS AND A POINT HEREBY DESIGNATED AS POINT "A", RETURN TO THE POINT OF BEGINNING AND RUN S.89°35'28"W. ALONG THE SOUTH LINE OF THE NORTHWEST 1/4 OF THE SOUTHEAST 1/4 OF SECTION 23, A DISTANCE OF 1100.00 FEET; THENCE N.00°27'54"E., 1484.76 FEET MORE OR LESS TO THE SOUTHERLY WATERS EDGE OF LAKE HARRIS; THENCE EASTERLY ALONG SAID SOUTHERLY WATERS EDGE OF LAKE HARRIS TO POINT "A".

EXHIBITE
Certified Customers as of January 2025 Vested 2007 Development Certified Customers*
172 Residential Customers in Venezia (South)* 113 DR Horton Townhomes in Venezia*
113 Residential Customers in Talichet*

Other Businesses

Boondocks Restaurant (13 ERUs),
Howey's Town Hall (2 ERUs),
Howey's Police Station (2 ERUs),
Howey's Library (6.5 ERUs),
Howey's Water Plant (1 ERU),
the office at 107 W. Central Avenue in Howey, (Parcel ID 26-20-25-0100-D0l- 01400), which is currently being operated as The Clark Clinic Howey (3.3 ERUs), and
Bishops Gate (210 ERUs).**

* The figures for Vested 2007 Developments in this Exhibit reflect the number of connections with paid CIAC. In addition to these connections, the Vested 2007 Developments have been allocated capacity in accordance with the CDD Service Agreements for which CIAC has not yet been paid, as follows: The Reserve, 750 residential units and 300,000 Sq Ft of Commercial; Venezia, 75,000 Sq Ft of Commercial. This additional capacity may be used upon satisfaction of the conditions in the applicable CDD Service Agreement, including payment ofCIAC. The CDD will continue to directly collect RAM fees in accordance with its rate rule for each ERU in the Vested 2007 Developments until such ERU receives utility service.

** Although Bishops Gate is a Certified Customer, the District has been directly collecting, and will continue to directly collect RAM fees in accordance with arrangements made outside this Agreement. The CDD will continue to directly collect RAM fees in accordance with its rate rule for each ERU until such ERU receives utility service.

EXHIBITF

Unpaid Hookups

Bellissimo PL 540,544, and 552 a.k.a. ALT KEY 1255228, 1818770, and 3913771

#45374066 v33

Section VI

REQUEST FOR QUALIFICATIONS FOR ENGINEERING SERVICES FOR THE CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT

RFQ for Engineering Services
The Central Lake Community Development District (“District”), located in Lake County, Florida announces that professional engineering services will be required on a continuing basis for the District’s capital improvements which may include work related to water and wastewater treatment facilities, stormwater retention ponds, stormwater collection infrastructure, lift stations, and other public improvements authorized by Chapter 190, Florida Statutes. The engineering firm selected will act in the general capacity of District Engineer and provide District engineering services, as required.

Any firm or individual (“Applicant”) desiring to provide professional services to the District must:
1) hold applicable federal, state and local licenses; 2) be authorized to do business in Florida in accordance with Florida law; and 3) furnish a statement (“Qualification Statement”) of its qualifications and past experience on U.S. General Service Administration’s “Architect-Engineer Qualifications, Standard Form No. 330,” with pertinent supporting data. Among other things, Applicants must submit information relating to:
a) the ability and adequacy of the Applicant’s professional personnel; b) whether the Applicant is a certified minority business enterprise; c) the Applicant’s willingness to meet time and budget requirements; d) the Applicant’s past experience and performance, including but not limited to past experience as a District Engineer for any community development districts and past experience with Osceola County; e) the geographic location of the Applicant’s headquarters and offices; f) the current and projected workloads of the Applicant; and g) the volume of work previously awarded to the Applicant by the District. Further, each Applicant must identify the specific individual affiliated with the Applicant who would be handling District meetings, construction services, and other engineering tasks.

The District will review all Applicants and will comply with Florida law, including the Consultant’s Competitive Negotiations Act, Chapter 287, Florida Statutes (“CCNA”). All applicants interested must submit one (1) original and one (1) electronic version of Standard Form No. 330 and Qualification Statement by 12:00 PM on Friday, May 30, 2025 to the attention of Mr. George S. Flint, c/o Governmental Management Services-Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 (“District Manager’s Office”).
The Board shall select and rank the Applicants using the requirements set forth in the CCNA and the evaluation criteria on file with the District Manager, and the highest ranked Applicant will be requested to enter into contract negotiations. If an agreement cannot be reached between the District and the highest ranked Applicant, negotiations will cease and begin with the next highest ranked Applicant, and if these negotiations are unsuccessful, will continue to the third highest ranked Applicant.

The District reserves the right to reject any and all Qualification Statements. Additionally, there is no express or implied obligation for the District to reimburse Applicants for any expenses associated with the preparation and submittal of the Qualification Statements in response to this request.

Any protest regarding the terms of this Notice, or the evaluation criteria on file with the District Manager, must be filed in writing, within seventy-two (72) hours (excluding weekends) after the publication of this Notice. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid Notice or evaluation criteria provisions. Any person who files a notice of protest shall provide to the District, simultaneous with the filing of the notice, a protest bond with a responsible surety to be approved by the District and in the amount of Ten Thousand Dollars ($10,000.00). Additional information and requirements regarding protests are set forth in the District’s Rules of Procedure, which are available from the District Manager.

CENTRAL LAKE COMMUNITY DEVELOPMENT DISTRICT
DISTRICT ENGINEER PROPOSALS COMPETITIVE SELECTION CRITERIA
Ability and Adequacy of Professional Personnel	(Weight: 25 Points)

Consider the capabilities and experience of key personnel within the firm including certification, training, and education; affiliations and memberships with professional organizations; etc.

Consultant’s Past Performance	(Weight: 25 Points)

Past performance for other Community Development Districts in other contracts; amount of experience on similar projects; character, integrity, reputation, of respondent; etc.

Geographic Location	(Weight: 20 Points)
Consider the geographic location of the firm’s headquarters, offices and personnel in relation to the project.

Willingness to Meet Time and Budget Requirements	(Weight: 15 Points)

Consider the consultant’s ability and desire to meet time and budget requirements including rates, staffing levels and past performance on previous projects; etc.

Certified Minority Business Enterprise	(Weight: 5 Points)

Consider whether the firm is a Certified Minority Business Enterprise. Award either all eligible points or none.

Recent, Current and Projected Workloads	(Weight: 5 Points) Consider the recent, current and projected workloads of the firm.
Volume of Work Previously Awarded to Consultant by District	(Weight: 5 Points) Consider the desire to diversify the firms that receive work from the District; etc.

Section VII

This item will be provided under separate cover

Section IX

Section C

Section 1

Central Lake
Community Development District
Summary of Invoices

December 1, 2024 - March 21, 2025

Fund	Date	Check No.'s	Amount	
Water & Sewer Fund	
12/26/24	
2532-2535	
$	31,226.63	
	1/29/25	2536-2543	21,237.19	
	2/12/25	2544-2549	13,670.53	
	2/24/25	2550--2552	24,243.00	
	3/20/25	2553-2557	23,303.14	
	3/21/25	2558	165,000.00	
			$	278,680.49	
RAM Fund	
3/21/25	
95	
40,000.00	
			$	40,000.00	
	TOTAL		$ 318,680.49	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/21/25	PAGE	1
*** CHECK DATES 12/01/2024 - 03/21/2025 ***	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	#

12/26/24 00001	12/01/24	
	12/01/24	
	12/01/24	
	12/01/24	
	12/01/24	
	12/01/24	
	12/01/24	

236	202412 301-51300-34000	*	3,541.67
MANAGEMENT FEES DEC24
236	202412 301-51300-34200	*	105.00
WEBSITE ADMIN DEC24
236	202412 301-51300-34100	*	157.50
INFORMATION TECH DEC24
236	202412 301-51300-51000	*	6.39
OFFICE SUPPLIES DEC24
236	202412 301-51300-42000	*	140.23
POSTAGE DEC24
236	202412 300-13100-10300	*	7.38
POSTAGE DEC24
236	202412 301-51300-51000	*	6.38
COLOR PAPER-WATERING NOT.
GOVERNMENTAL MANAGEMENT SERVICES	3,964.55 002532
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/26/24 99999 12/26/24 VOID	202412 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 002533
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/26/24 00148 11/03/24 343161	202410 302-53600-46300	*	2,982.38
WATER PLANT MAINT OCT24
11/03/24 343161	202410 300-13100-10300	*	994.12
WATER PLANT MAINT OCT24
11/03/24 343161	202410 302-53600-46300	*	5,507.25
SEWER PLANT MAINT OCT24
11/03/24 343161	202410 300-13100-10300	*	1,835.75
SEWER PLANT MAINT OCT24
11/03/24 343161	202410 302-53600-52000	*	796.00
2-150LB CHLORINE CYLINDER
11/03/24 343161	202410 302-53600-54000	*	450.00
DEP ANNUAL REUSE REPORT
11/03/24 343161	202410 302-53600-46000	*	375.00
RUGS&WEEDS-AERATION BAY
11/03/24 343161	202410 302-53600-46000	*	550.00
REPLC CONDUIT SKMMR MOTOR
11/03/24 343161	202410 302-53600-46000	*	970.00
30FT CORD,HANGERS,RESTRAN
11/03/24 343161	202410 302-53600-46000	*	1,650.00
REBUILD DISCHRGE MANIFOLD
12/03/24 343336	202411 302-53600-46300	*	378.75
WATER PLANT SERVS NOV24
12/03/24 343336	202411 300-13100-10300	*	126.25
WATER PLANT SERVS NOV24
12/03/24 343336	202411 302-53600-46300	*	5,373.00
SEWER PLANT SERVS NOV24
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/21/25	PAGE	2
*** CHECK DATES 12/01/2024 - 03/21/2025 ***	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	#
12/03/24 343336	202411 300-13100-10300	*	1,791.00
SEWER PLANT SERVS NOV24
12/03/24 343336	202411 302-53600-52000	*	1,855.92
CHLORINE CYLINDER/SOLUTON
GENERAL UTILITIES	25,635.42 002534
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/26/24 00101 12/02/24 10010219 202411 302-53600-12000	*	719.53
LABOR SERVICES NOV24
12/09/24 6871378	202412 301-51300-49000	*	246.00
CDD MTG ROOM RESERVATION
12/11/24 CS000955 202411 302-53600-46000	*	661.13
SUSTATE METER T-10/REGSTR
MISSION INN RESORT & CLUB	1,626.66 002535

1/29/25 00001	1/01/25	
	1/01/25	
	1/01/25	
	1/01/25	
	1/01/25	
	1/01/25	
	1/01/25	
	1/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
237	202501 301-51300-34000	*	3,541.67
MANAGEMENT FEES JAN25
237	202501 301-51300-34200	*	105.00
WEBSITE ADMIN JAN25
237	202501 301-51300-34100	*	157.50
INFORMATION TECH JAN25
237	202501 301-51300-51000	*	6.63

301-51300-42000	*	168.74	
300-13100-10300	*	8.88	
301-51300-42000	*	2.87	

OFFICE SUPPLIES JAN25
237	202501
POSTAGE JAN25
237	202501
POSTAGE JAN25 237A	202411
BILLING POSTAGE - USPS
237A	202411 301-51300-51000	*	37.22
#10 ENVELOPES & LABELS
GOVERNMENTAL MANAGEMENT SERVICES	4,028.51 002536

1/29/25 00148	1/03/25	
	1/03/25	
	1/03/25	
	1/03/25	
	1/03/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
343557	202412 302-53600-46300	*	378.75
WATER PLANT INSPECT DEC24
343557	202412 300-13100-10300	*	126.25
WATER PLANT INSPECT DEC24
343557	202412 302-53600-46300	*	5,507.25
SEWER PLANT INSPECT DEC24
343557	202412 300-13100-10300	*	1,835.75
SEWER PLANT INSPECT DEC24
343557	202412 302-53600-52000	*	98.48
15 GAL CHLORINE SODIUM
GENERAL UTILITIES	7,946.48 002537
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/29/25 00086 12/30/24 101112-2 202412 302-53600-46100	*	437.00
MOWING 09/30/24-12/30/24
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/21/25	PAGE	3
*** CHECK DATES 12/01/2024 - 03/21/2025 ***	CENTRAL LAKE CDD - W/S FUND
BANK A CENTRAL LAKE CDD

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
	12/30/24	101112-2 202412 300-13100-10300	*	1,748.00			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

LABOR SERVICES DEC24

719.53

ROP AUDIT SERVICES

- - - - - - - - 1/29/25 00101	MOWING 09/30/24-12/30/24
JESUS G SANCHEZ
- - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/02/25 10010562 202412 302-53600-12000	
-	
- - -	
-	
-	
-	
-	
-	
-	
- -
*	
-	
-	
-	
-	
-	
-	
- - - -	2,185.00
- - - - -	002538
- - -	
		MISSION INN RESORT	&	CLUB																719.53	002539	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - -	-	- - -	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
1/29/25 00002	12/31/24 10730161	202412 301-51300-48000									*							242.00				
	SPECIAL	MTG/AUDIT CMTE																				
	12/31/24 10730161	202412 301-51300-48000									*							226.93				

ORLANDO SENTINEL	468.93 002540

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/29/25 00151	1/08/25 13321	202412 302-53600-46000	*	692.00
LS-INSTALL NEW PH MONITOR
RCM UTILITIES	692.00 002541
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/29/25 00152 12/30/24 64602	202411 301-51300-31500	*	2,346.25
LH/RESERV/PUBLIX AGRMNTS
12/30/24 64602	202411 300-13100-10300	*	2,346.25
LH/RESERV/PUBLIX AGRMNTS
STONE & GERKEN P.A.	4,692.50 002542
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/29/25 88888	1/29/25 02005103 202501 300-11500-10000	*	504.24
202005103 YOANNOU
JOHN & MARIANNE YOANNOU	504.24 002543
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/12/25 00001	2/01/25 238	202502 301-51300-34000	*	3,541.67

	*							105.00		
	*							157.50		
	*							6.54		
	*							142.42		
	*							7.50		
MANAGEMENT SERVICES
- - - - - - - - - -	
-	
-	
-	
- -	
-	
-	
-	
-	
-	
-	
- - - -	3,960.63
- - - - -	002544
- - -	
				*							71.02			
				*							284.10			

MANAGEMENT FEES FEB25
2/01/25 238	202502 301-51300-34200
WEBSITE ADMIN FEB25
2/01/25 238	202502 301-51300-34100
INFORMATION TECH FEB25
2/01/25 238	202502 301-51300-51000
OFFICE SUPPLIES FEB25
2/01/25 238	202502 301-51300-42000
POSTAGE FEB25
2/01/25 238	202502 300-13100-10300
POSTAGE FEB25
GOVERNMENTAL
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/12/25 00016	1/31/25 14812	202501 302-53600-46100
TRIMMING/SPRAYING/ROUNDUP 1/31/25 14812	202501 300-13100-10300
TRIMMING/SPRAYING/ROUNDUP
JP LANDSCAPING MANAGEMENT	355.12 002545
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/21/25	PAGE	4
*** CHECK DATES 12/01/2024 - 03/21/2025 ***	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	#
2/12/25 00155	2/01/25 25-005	202501 301-51300-31100	*	3,600.00
FORCE MAIN PLAN/LAKE HILL
KEY ENGINEERING ASSOCIATES, INC.	3,600.00 002546
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/12/25 00101	2/04/25 10010738 202501 302-53600-12000	*	719.53
LABOR SERVICES JAN25
MISSION INN RESORT & CLUB	719.53 002547
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/12/25 00151	2/05/25 13721	202502 302-53600-46000	*	2,629.00
VERIFY VFD - BLOWER #2
RCM UTILITIES	2,629.00 002548
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/12/25 00152	1/23/25 64863	202412 301-51300-31500	*	1,203.13
HITH/WHLSLE AGREE/WRKSHOP
1/23/25 64863	202412 300-13100-10300	*	1,203.12
HITH/WHLSLE AGREE/WRKSHOP
STONE & GERKEN P.A.	2,406.25 002549
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/24/25 00009	2/19/25 98913	202502 302-53600-43200	*	8,392.00
PUMPED 28,400 GAL SLUDGE
AMERICAN PIPE & TANK	8,392.00 002550

2/24/25 00148	2/03/25	
	2/03/25	
	2/03/25	
	2/03/25	
	2/03/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
343774	202501 302-53600-46300	*	502.50
WATER PLANT INSPECT JAN25
343774	202501 300-13100-10300	*	167.50
WATER PLANT INSPECT JAN25
343774	202501 302-53600-46300	*	5,657.25
SEWER PLANT INSPECT JAN25
343774	202501 300-13100-10300	*	1,885.75
SEWER PLANT INSPECT JAN25
343774	202501 302-53600-52000	*	1,788.00
QTY.4-150LB CHLORINE CYL
GENERAL UTILITIES	10,001.00 002551
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/24/25 00157	2/18/25 1200466	202502 302-53600-46000	*	2,250.00
FLOW TEST HYDRANTS GPM
2/18/25 1200466	202502 302-53600-46000	*	3,000.00
PAINT HYDRANTS/BONNETS
2/18/25 1200466	202502 302-53600-46000	*	600.00
ROAD BLUE REFLECTOR
WAYNE AUTOMATIC FIRE SPRINKLERS INC	5,850.00 002552
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/25 00001	3/01/25 239	202501 301-51300-51000	*	13.04
UTIL. BILLING ENVELOPES
3/01/25 239	202501 301-51300-51000	*	2.84
ENVELOPES FOR 1099S
CTLW CTL LK W&S	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/21/25	PAGE	5
*** CHECK DATES 12/01/2024 - 03/21/2025 ***	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	#

*	34.78		
*	42.96			
*	3,541.67			
*	105.00			
*	157.50			
*	6.45			

	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	

239	202501 301-51300-51000
UTIL. BILLING ENVELOPES
239	202501 301-51300-51000
UTILITY BILLING PAPER
239A	202503 301-51300-34000 MANAGEMENT FEES MAR25
239A	202503 301-51300-34200 WEBSITE ADMIN MAR25
239A	202503 301-51300-34100 INFORMATION TECH MAR25
239A	202503 301-51300-51000 OFFICE SUPPLIES MAR25
3/01/25 239A	202503 301-51300-42000	*	140.71
POSTAGE MAR25
3/01/25 239A	202503 300-13100-10300	*	7.41
POSTAGE MAR25
GOVERNMENTAL MANAGEMENT SERVICES	4,052.36 002553
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/25 00148	3/03/25 343949	202502 302-53600-46300	*	405.00
WATER PLANT INSPECT FEB25
3/03/25 343949	202502 300-13100-10300	*	135.00
WATER PLANT INSPECT FEB25
3/03/25 343949	202502 302-53600-46300	*	7,707.38
SEWER PLANT INSPECT FEB25
3/03/25 343949	202502 300-13100-10300	*	2,569.12
SEWER PLANT INSPECT FEB25
3/03/25 343949	202502 302-53600-52000	*	894.00
QTY.2 CHLORINE CYL 150LB
3/03/25 343949	202502 302-53600-52000	*	267.00
50LB PAIL CHLORINE STIX
GENERAL UTILITIES	11,977.50 002554
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/25 00155	3/01/25 25-016	202502 301-51300-31100	*	112.50
MAP-POINT OF CONNECTION
KEY ENGINEERING ASSOCIATES, INC.	112.50 002555
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/25 00101	3/03/25 10010919 202502 302-53600-12000	*	719.53
LABOR SERVICES FEB25
MISSION INN RESORT & CLUB	719.53 002556
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/25 00152	3/14/25 65214	202501 301-51300-31500	*	2,680.63
WHOLESALE AGREE/CAPACITY
3/14/25 65214	202501 300-13100-10300	*	2,680.62
WHOLESALE AGREE/CAPACITY
3/14/25 65214A	202502 301-51300-31500	*	540.00
WHOLESALE/UTILITY AGREE
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AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/21/25	PAGE	6
*** CHECK DATES 12/01/2024 - 03/21/2025 ***	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	#

	3/14/25 65214A	202502 300-13100-10300	*					540.00		
	WHOLESALE/UTILITY AGREE
STONE & GERKEN P.A.						6,441.25	002557	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	-	-	-	-	- - - - - - - - - - -	- - -	
3/21/25 00158	3/21/25 03212025 202503 300-15100-10000	*					165,000.00		
	TRANSFER FUNDS TO WS SBA								
	CENTRAL LAKE CDD C/O STATE BOARD						165,000.00	002558	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	-	-	-	-	- - - - - - - - - - -	- - -	
	TOTAL FOR BANK A						278,680.49		
	TOTAL FOR REGISTER						278,680.49		

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AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	3/21/25	PAGE	1
*** CHECK DATES 12/01/2024 - 03/21/2025 ***	RAM REVENUE FUND
BANK B CLCDD - RAM REVENUE

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS					AMOUNT	....CHECK.....
AMOUNT	#	
3/21/25 00017	3/21/25 03212025 202503 300-15100-10000	*					40,000.00	

- - - - - - - -	TRANSFER FUNDS TO SBA RAM
CENTRAL LAKE CDD C/O STATE BOARD
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	
-	
-	
-	
-	40,000.00 000095
- - - - - - - - - - - - - -	
	TOTAL FOR BANK B					40,000.00	
	TOTAL FOR REGISTER					40,000.00	

CTLR CTL LK RAM	TVISCARRA

Section 2

Central Lake
Community Development District

Unaudited Financial Reporting
February 28, 2025

Table of Contents

1	Balance Sheet

2	Water & Sewer Income Statement

3	Water & Sewer Month to Month

4	Wholesale Sewer Revenue

5	Town of Howey-in-the-Hills Billing Summary

6	RAM Revenue Income Statement

7	RAM Revenue Month to Month

Central Lake
Community Development District Balance Sheet
February 28, 2025

	Water & Sewer Fund	Reservation & Maintenance Fund	Totals Governmental Funds	
Assets:
Cash - Wells Fargo Bank	
$	
194,804	
$	115,388	
$	310,193	
Accounts Receivable		40,965	9,198	50,163	
State Board of Administration		2,236	11,701	13,937	
Due from Water & Sewer		-	-	-	
Due from RAM		59,580	-	59,580	
Due from THIH - Lot Closings		9,667	-	9,667	
Due from THIH - Boondocks		324	-	324	
Due from THIH - School		484	-	484	
Plant & Equipment		-	197,563	197,563	
Accumulated Depreciation		-	(105,957)	(105,957)	
Right to Use Lease Asset		2,843,578	-	2,843,578	
A/A Right to Use Lease Asset		(185,451)	-	(185,451)	
Total Assets	$	2,966,188	$	227,894	$	3,194,082	
Liabilities:					
Accounts Payable	$	19,344	$	-	$	19,344	
Lease Payable - Current		27,436	-	27,436	
Due to Water & Sewer		-	59,580	59,580	
Lease Payable		3,049,142	-	3,049,142	
Total Liabilities	$	3,095,922	$	59,580	$	3,155,503	

Fund Balances:					
Invested in Capital Assets	$	-	$	(326,845)	$	(326,845)	
Unreserved		(129,734)	495,159	365,425	
Total Fund Balances	$	(129,734)	$	168,313	$	38,579	
					
Total Liabilities & Fund Equity	$	2,966,188	$	227,894	$	3,194,082	
		1			

Central Lake
Community Development District Water & Sewer Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending February 28, 2025

Adopted	Prorated Budget	Actual	
Budget	Thru 02/28/25	Thru 02/28/25	Variance	

Revenues:		
Water Revenue	$	268,345	$	111,811	$	94,921	$	(16,890)	
Sewer Revenue	221,705	92,377	94,434	2,057	
Wholesale Sewer Revenue - Lot Closings	102,470	42,696	47,160	4,464	
Wholesale Sewer Revenue - Boondocks	3,888	1,620	1,620	-	
Wholesale Sewer Revenue - School	3,500	1,458	2,094	635	
Wholesale Sewer Revenue - BishopsGate	23,155	5,789	5,789	-	
Mission Inn Irrigation	9,000	3,750	4,725	975	
Las Colinas HOA Irrigation	31,950	13,313	13,314	1	
Miscellaneous Income	3,000	1,250	550	(700)	
CIAC/Meter Fees	54,891	22,871	-	(22,871)	
Interest	100	42	43	2	
Total Revenues	$	722,005	$	296,976	$	264,650	$	(32,326)	

Expenditures:					
Administrative:					
Engineering Fees	$	3,500	$	1,458	$	3,713	$	(2,254)	
Attorney Fees	12,000	5,000	9,266	(4,266)	
Annual Audit	3,600	-	-	-	
Management Fees	42,500	17,708	17,708	(0)	
Information Technology	1,890	788	788	-	
Website Maintenance	1,260	525	525	-	
Telephone	25	10	-	10	
Postage	1,750	729	733	(4)	
Printing & Binding	350	146	57	88	
Insurance	4,190	4,190	4,074	116	
Legal Advertising	1,500	625	469	156	
Office Supplies	500	208	170	39	
Other Current Charges	1,200	500	317	183	
Property Taxes	1,300	1,300	1,067	233	
Dues, Licenses & Subscriptions	175	175	175	-	
Total Administrative:	$	75,740	$	33,363	$	39,062	$	(5,699)	
Operations & Maintenance					
Property Insurance	$	23,905	$	23,905	$	24,535	$	(630)	
Electric	175,500	73,125	62,115	11,010	
Backup Fuel	334	139	-	139	
Chemicals	15,000	6,250	5,699	551	
Dues, Licenses & Subscriptions	2,500	1,042	450	592	
Labor	8,634	3,598	3,598	(0)	
Mowing	2,000	833	579	254	
Plant Lease	175,383	73,076	73,076	-	
Repairs & Maintenance	45,000	18,750	28,708	(9,958)	
Sludge Pumping	40,000	16,667	8,392	8,275	
Utility Maintenance	105,170	43,821	34,400	9,421	
Capital Outlay	52,839	22,016	-	22,016	
Total Operations & Maintenance:	$	646,265	$	283,222	$	241,552	$	41,670	
					
Total Expenditures	$	722,005	$	316,584	$	280,614	$	35,971	
					
Excess Revenues (Expenditures)	$	0		$	(15,963)		
					
Fund Balance - Beginning	$	-		$	(113,771)		
					
Fund Balance - Ending	$	0		$	(129,734)		

2

	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total	
Revenues:															
Water Revenue	$	19,945  $	27,659  $	14,736  $	19,063  $	13,518	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	94,921	
Sewer Revenue	18,881	18,888	18,888	18,888	18,888	-	-	-	-	-	-	-	94,434	
Wholesale Sewer Revenue - Lot Closings	9,139	9,307	9,451	9,595	9,667	-	-	-	-	-	-	-	47,160	
Wholesale Sewer Revenue - Boondocks	324	324	324	324	324	-	-	-	-	-	-	-	1,620	
Wholesale Sewer Revenue - School	391	542	391	275	494	-	-	-	-	-	-	-	2,094	
Wholesale Sewer Revenue - BishopsGate	5,789	-	-	-	-	-	-	-	-	-	-	-	5,789	
Mission Inn Irrigation	842	1,240	910	965	769	-	-	-	-	-	-	-	4,725	
Las Colinas HOA Irrigation	2,162	3,922	2,550	2,760	1,921	-	-	-	-	-	-	-	13,314	
Miscellaneous Income	70	191	117	79	93	-	-	-	-	-	-	-	550	
CIAC/Meter Fees	-	-	-	-	-	-	-	-	-	-	-	-	-	
Interest	9	9	9	9	8	-	-	-	-	-	-	-	43	
Total Revenues	$	57,551	$	62,082	$	47,376	$	51,958	$	45,683	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	264,650	

Expenditures:							
Administrative:
Engineering Fees	

$	-	

$	-	

$	-	

$	3,600	

$	113	

$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,713	
Attorney Fees	2,496	2,346	1,203	2,681	540	-	-	-	-	-	-	-	9,266	
Annual Audit	-	-	-	-	-	-	-	-	-	-	-	-	-	
Management Fees	3,542	3,542	3,542	3,542	3,542	-	-	-	-	-	-	-	17,708	
Information Technology	158	158	158	158	158	-	-	-	-	-	-	-	788	
Website Maintenance	105	105	105	105	105	-	-	-	-	-	-	-	525	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage	142	140	140	169	142	-	-	-	-	-	-	-	733	
Printing & Binding	57	-	-	-	-	-	-	-	-	-	-	-	57	
Insurance	4,074	-	-	-	-	-	-	-	-	-	-	-	4,074	
Legal Advertising	-	-	469	-	-	-	-	-	-	-	-	-	469	
Office Supplies	7	44	13	100	7	-	-	-	-	-	-	-	170	
Other Current Charges	-	-	246	-	71	-	-	-	-	-	-	-	317	
Property Taxes	-	1,067	-	-	-	-	-	-	-	-	-	-	1,067	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total Administrative:	$	10,756	$	7,401	$	5,875	$	10,354	$	4,677	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	39,062	

Operations & Maintenance
Property Insurance	

$	24,535	

$	-	

$	-	

$	-	

$	-	

$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	24,535	
Electric	11,382	11,081	12,806	14,099	12,747	-	-	-	-	-	-	-	62,115	
Backup Fuel	-	-	-	-	-	-	-	-	-	-	-	-	-	
Chemicals	796	1,856	98	1,788	1,161	-	-	-	-	-	-	-	5,699	
Dues, Licenses & Subscriptions	450	-	-	-	-	-	-	-	-	-	-	-	450	
Labor	720	720	720	720	720	-	-	-	-	-	-	-	3,598	
Mowing	71	-	437	71	-	-	-	-	-	-	-	-	579	
Plant Lease	14,615	14,615	14,615	14,615	14,615	-	-	-	-	-	-	-	73,076	
Repairs & Maintenance	18,876	661	692	-	8,479	-	-	-	-	-	-	-	28,708	
Sludge Pumping	-	-	-	-	8,392	-	-	-	-	-	-	-	8,392	
Utility Maintenance	8,490	5,752	5,886	6,160	8,112	-	-	-	-	-	-	-	34,400	
Capital Outlay	-	-	-	-	-	-	-	-	-	-	-	-	-	
Total Operations & Maintenance:	$	79,935	$	34,684	$	35,254	$	37,452	$	54,227	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	241,552	
							
Total Expenditures	$	90,690	$	42,085	$	41,129	$	47,806	$	58,903	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	280,614	
							
Excess Revenues (Expenditures)	$	(33,139)	$	19,997	$	6,246	$	4,152	$	(13,220)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(15,963)	

	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept		Total	
Revenues:															
Wholesale Sewer Revenue - Lot Closings	$	9,139	$	9,307	$	9,451	$	9,595	$	9,667	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	47,160	
Wholesale Sewer Revenue - Boondocks	324	324	324	324	324	-	-	-	-	-	-	-	1,620	
Wholesale Sewer Revenue - School	391	542	391	275	494	-	-	-	-	-	-	-	2,094	
Wholesale Sewer Revenue - BishopsGate	5,789	-	-	-	-	-	-	-	-	-	-	-	5,789	
Total Revenues	$	15,643	$	10,173	$	10,166	$	10,194	$	10,485	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	56,662	

Central Lake
Community Development District Wholesale Sewer Revenue

	Type	Date	Check#	Beginning Balance	Billing Usage	Payment Received	Balance	
Venezia								
	Beginning Balance	10/01/24		$8,899.20			$8,899.20	
	Payment - Sept.24	10/07/24	36160			(8,899.20)	0.00	
	October Billing	10/17/24			9,139.20		9,139.20	
	November Billing	11/18/24			9,307.20		18,446.40	
	Payment - Oct.24	11/27/24	36247			(9,139.20)	9,307.20	
	December Billing	12/16/24			9,451.20		18,758.40	
	Payment - Nov.24	12/18/24	36305			(9,307.20)	9,451.20	
	Payment - Dec.24	01/08/25	36327			(9,451.20)	0.00	
	January Billing	01/16/25			9,595.20		9,595.20	
	Payment - Jan.25	02/05/25	36363			(9,595.20)	0.00	
	February Billing	02/18/25			9,667.20			
Total Venezia				$8,899.20	$47,160.00	($46,392.00)	$9,667.20	
								
	Type	Date	Check#	Beginning Balance	Billing Usage	Payment Received	Balance	

Boondocks	
Beginning Balance	
10/01/24		
$324.00			
$324.00	
	Payment - Sept.24	10/07/24	36160			(324.00)	0.00	
	October Billing	10/17/24			324.00		324.00	
	November Billing	11/18/24			324.00		648.00	
	Payment - Oct.24	11/27/24	36247			(324.00)	324.00	
	December Billing	12/16/24			324.00		648.00	
	Payment - Nov.24	12/18/24	36305			(324.00)	324.00	
	Payment - Dec.24	01/08/25	36327			(324.00)	0.00	
	January Billing	01/16/25			324.00		324.00	
	Payment - Jan.25	02/05/25	36363			(324.00)	0.00	
	February Billing	02/18/25			324.00		324.00	
Total Boondocks				$324.00	$1,620.00	($1,620.00)	$324.00	
								
	Type	Date	Check#	Beginning Balance	Billing Usage	Payment Received	Balance	

ESE School	
Beginning Balance	
10/01/24		
$429.78			
$429.78	
	Payment - Sept.24	10/07/24	36160			(153.95)	275.83	
	October Billing	10/17/24			391.25		667.08	
	Payment - Sept.24	10/31/24	36205			(275.83)	391.25	
	November Billing	11/18/24			542.26		933.51	
	Payment - Oct.24	11/27/24	36247			(365.64)	567.87	
	December Billing	12/16/24			391.25		959.12	
	Payment - Oct./Nov.24	12/18/24	36305			(577.87)	381.25	
	Payment - Dec.24	01/08/25	36327			(391.25)	(10.00)	
	January Billing	01/16/25			274.56		264.56	
	Payment - Jan.25	02/05/25	36363			(274.56)	(10.00)	
	February Billing	02/18/25			494.21		484.21	
Total ESE School				$429.78	$2,093.53	($2,039.10)	$484.21	
								
	Type	Date	Check#	Beginning Balance	Billing Usage	Payment Received	Balance	

Bishop's Gate	
Beginning Balance	
10/01/24		
($5,788.80)			
($5,788.80)	
	Oct.23 - Dec.23 Billing	10/01/24	35738		$5,788.80		$0.00	
Total Bishop's Gate				($5,788.80)	$5,788.80	$0.00	$0.00	

$3,864.18

$56,662.33

($50,051.10) $10,475.41

TOTAL

Central Lake
Community Development District Reservation & Maintenance Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending February 28, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 02/28/25	Thru 02/28/25	Variance	
Revenues:					
RAM Sewer Revenue	$	151,848	$	63,270	$	44,307	$	(18,963)	
Miscellaneous Revenue	-	-	201	201	
Interest	600	250	227	(23)	
Total Revenues	$	152,448	$	63,520	$	44,734	$	(18,786)	

Expenditures:					
Administrative					
Attorney Fees	$	12,000	$	5,000	$	9,266	$	(4,266)	
Postage	150	63	38	24	
Insurance	4,190	4,190	4,074	116	
Other Current Charges	500	208	-	208	
Property Taxes	1,300	1,300	1,067	233	
Total Administrative:	$	18,140	$	10,761	$	14,446	$	(3,685)	

Operations & Maintenance					
Property Insurance	$	23,905	$	23,905	$	24,535	$	(630)	
Mowing	8,000	3,333	2,316	1,017	
Operating Supplies	7,500	3,125	-	3,125	
Permits	5,000	2,083	-	2,083	
Refuse Service	720	300	72	228	
Repairs & Maintenance	26,000	10,833	-	10,833	
Utility Maintenance	32,763	13,651	11,466	2,185	
Capital Outlay	71,438	29,766	-	29,766	
Total Operations & Maintenance:	$	175,326	$	86,997	$	38,389	$	48,608	
					
Total Expenditures	$	193,466	$	97,758	$	52,835	$	44,923	
					
Excess Revenues (Expenditures)	$	(41,018)		$	(8,101)		
					
Fund Balance - Beginning	$	41,018		$	503,260		
					
Fund Balance - Ending	$	-		$	495,159		

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	$	8,928	$	8,885	$	8,855	$	8,830	$	8,808	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	44,307	
Miscellaneous Revenue	39	-	80	2	80	-	-	-	-	-	-	-	201	
Interest	49	46	46	45	41	-	-	-	-	-	-	-	227	
Total Revenues	$	9,016	$	8,931	$	8,981	$	8,876	$	8,929	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	44,734	

Expenditures:								
Administrative
Attorney Fees	
$	2,496	
$	2,346	
$	1,203	
$	2,681	
$	540	
$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	
9,266	
Postage	7	7	7	9	8	-	-	-	-	-	-	-	38	
Insurance	4,074	-	-	-	-	-	-	-	-	-	-	-	4,074	
Other Current Charges	-	-	-	-	-	-	-	-	-	-	-	-	-	
Property Taxes	-	1,067	-	-	-	-	-	-	-	-	-	-	1,067	
Total Administrative:	$	6,578	$	3,420	$	1,211	$	2,690	$	548	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	14,446	

Operations & Maintenance								
Property Insurance	$	24,535	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	24,535	
Mowing	284	-	1,748	284	-	-	-	-	-	-	-	-	2,316	
Operating Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Permits	-	-	-	-	-	-	-	-	-	-	-	-	-	
Refuse Service	-	-	-	16	56	-	-	-	-	-	-	-	72	
Repairs & Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Utility Maintenance	2,830	1,917	1,962	2,053	2,704	-	-	-	-	-	-	-	11,466	
Capital Outlay	-	-	-	-	-	-	-	-	-	-	-	-	-	
Total Operations & Maintenance:	$	27,649	$	1,917	$	3,710	$	2,353	$	2,760	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	38,389	
								
Total Expenditures	$	34,227	$	5,338	$	4,921	$	5,043	$	3,307	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	52,835	
								
Excess Revenues (Expenditures)	$	(25,210)	$	3,594	$	4,061	$	3,834	$	5,621	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(8,101)