Laurel Road Community Development District
12051 Corporate Boulevard, Orlando, FL 32817; 407-723-5900

The following is the agenda for the Board of Supervisors Meeting for the Laurel Road Community Development District scheduled to be held Wednesday, January 13, 2021 at 12:15 PM located at 5800 Lakewood Ranch Blvd, Sarasota, FL 34240. The following is the proposed agenda for this meeting.

Call in number: 1-844-621-3956 (New) Passcode: 790 562 990 # (New)
BOARD OF SUPERVISORS’ MEETING AGENDA

AUDITOR SELECTION COMMITTEE MEETING

Call to Order
Public Comment Period
Review of Auditing Services Proposals
Grau & Associates
Berger, Toombs, Elam, Gaines & Frank
Ranking of Auditing Services Proposals
Adjournment

Administrative Matters

Roll Call to Confirm Quorum
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]

Business Matters

Consideration of the Minutes of the December 9, 2020 Board of Supervisors Meeting
Review of Auditor Selection Committee Rankings & Selection of Auditor
Review of District Financial Statements
Other Business Staff Reports
District Counsel District Engineer District Manager

Supervisor Requests and Audience Comments

Adjournment

Laurel Road Community Development District

Review of Auditing Services Proposals

Proposal to Provide
Financial Auditing Services:
LAUREL ROAD
Community Development District

Due Date: January 04, 2021 5:00PM

Submitted to:
Laurel Road
Community Development District c/o District Manager
12051 Corporate Boulevard
Orlando, Florida 32817

Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 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 04, 2021

Laurel Road Community Development District c/o District Manager
12051 Corporate Boulevard
Orlando, Florida 32817

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2020, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Laurel Road 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.

Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client 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 Racquel McIntosh, CPA (rmcintosh@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

2

Firm Qualifications

Grau’s Focus and Experience

Our Team

2
Partners

11
Professional Staff

2
Administrative Professionals

9/13
Employees are CPAS

Year founded

Services Provided

297

Community Development Districts Served

Properly registered and
licensed professional corporation by the state of FLORIDA

9
Professional Groups

We are proud Members of the American Institute of Certified Public Accountants
&
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: 30+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Racquel McIntosh, CPA (Partner)
Years Performing Audits: 14+
CPE (last 2 years): Government Accounting, Auditing: 38 hours; Accounting, Auditing and Other: 56 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.”
-Racquel McIntosh

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.

Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

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.

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

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

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

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	58
Total Hours	82 (includes of 4 hours of Ethics CPE)

Racquel C. McIntosh, CPA
Partner
Contact : rmcintosh@graucpa.com | (561) 939-6669
Experience
Racquel has been providing government audit, accounting and advisory services to our clients for over 14 years. She serves as the firm’s quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed and maintained throughout the audit.
Racquel develops in-house training seminars on current government auditing, accounting, and legislative topics and also provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software, legislation, and standards.

Education
Florida Atlantic University (2004)
Master of Accounting Florida Atlantic University (2003)
Bachelor of Arts: Finance, Accounting

Clients Served (partial list)
(>300) Various Special Districts, including:

Carlton Lakes Community Development District Golden Lakes Community Development District Rivercrest Community Development District South Fork III Community Development District TPOST Community Development District

East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District
Pinellas Park Water Management District Ranger Drainage District
South Trail Fire Protection and Rescue Service District

Westchase Community Development District Monterra Community Development District
Palm Coast Park Community Development District Long Leaf Community Development District Watergrass Community Development District

Professional Associations/ Memberships
American Institute of Certified Public Accountants	FICPA State & Local Government Committee Florida Institute of Certified Public Accountants	FGFOA Palm Beach Chapter

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	38
Accounting, Auditing and Other	56
Total Hours	94 (includes of 4 hours of Ethics CPE)

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, 2020-2022 are as follows:

    Year Ended September 30,		 	Fee		
2020	$3,000	
2021	$3,100	
2022	$3,200	

TOTAL (2020-2022)	$9,300
The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

PARTIAL LIST OF CLIENTS

	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 Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Waste Water Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation 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	
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-Dade Venture Development District					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	
Sunshine Water Control District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	332	5	3	327		

ADDITIONAL SERVICES

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 Laurel Road 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.

LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT

PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200 Fort Pierce, Florida 34950

(772) 461-6120

CONTACT PERSON:

J. W. Gaines, CPA, Director

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DATE OF PROPOSAL:

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January 4, 2021
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TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2
8. Profile of the Proposer
Description and History of Audit Firm	3
Professional Staff Resources	4-5
Ability to Furnish the Required Services	5
Arbitrage Rebate Services	6
Governmental Auditing Experience	7-16
Fee Schedule	17
Scope of Work to be Performed	17
Resumes	18-33
Peer Review Letter	34
Instructions to Proposers	35-36
Evaluation Criteria	37

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-OJ Gaines & Frank
Certified Public Accountants	PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950

772/461-6120 // 461-1155
FAX: 772/468-9278

January 4, 2021

Laurel Road Community Development District PFM Group Consulting, LLC
12051 Corporate Boulevard
Orlando, FL 32817 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Laurel Road Community Development District.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Laurel Road Community Development District. We will provide you with top quality, responsive service.

Experience

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings 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 auditing 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, and the standards for financial and compliance audits. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; "Government Auditing Standards" issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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.

Member AICPA

Fort Pierce / Stuart
- 1 -
Member AICPA Divi sion for CPA Firms Private Companies practice Section

Member FICPA

fl"ft Berger, Toombs,  Elam,
-OJ Gaines & Frank
C<'"1iieJ Public Account.anU     Pl

Laurel Road Community Development District January 4, 2021

Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to Laurel Road Community Development District.

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Very truly yours,

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

PROFILE OF THE PROPOSER

Description and History of Audit Firm

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 71 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.

We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.

We are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 71 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 38 of the 42 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida.

Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
..		We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the
fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 14 professional staff with extensive experience servicing government  entities).  The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two  staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:

Partners/Directors (CPA's) Principals (CPA) Managers (CPA)
Senior/Supervisor Accountants (2 CPA's) Staff Accountants (1 CPA)
Computer Specialist Paraprofessional Administrative
Total - all personnel

Total 5
1
1
3
9
1
8
....1
32

Following is a brief description of each employee classification:

Staff Accountant - Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents,  account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant - A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers - A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge . The manager should be able to draft audit reports from start to finish and to supervise the audit team,  if necessary.

Principal - A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor- in-charge. A principal has no financial interest in the firm.

Partner/Director -  The director has extensive governmental  auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Professional Staff Resources (Continued)

Independence -  Independence  of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Laurel Road Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

AuSection 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-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients.

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, the utmost care must be exercised by independent auditors in the performance of their duties.

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 69 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance.   The majority  of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

J

J

ADDITIONAL SERVICES PROVIDED

Arbitrage Rebate Services

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., "rebate") to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds.

Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer's auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds.

Our firm performs a comprehensive rebate analysis and includes the following:

Verifying that the issue is subject to rebate;
Calculating the bond yield;
Identifying, and separately accounting for, all "Gross Proceeds" (as that term is defined in the Code) of the bond issue, including those requiring analysis due to "transferred proceeds" and/or "commingled funds" circumstances;
Determining what general and/or elective options are available to Gross proceeds of the issue;
Calculating the issue's excess investment earning (rebate liability), if any;
Delivering appropriate documentation to support all calculations;
Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies;
Assisting as necessary in the event of an Internal Revenue Service inquiry; and,
Consulting with issue staff, as necessary, regarding arbitrage related matters.

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.

The current members of our firm have performed audits of over 900 community development districts, and over 1,800 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax­ exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance   in compiling historical financial data for first-time	and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.

Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements.

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.

Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer 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 the 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 continuation of clients; and,
Inspection and review system.

We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.

The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.

Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements.   As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs approximately one hundred fifty audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)

We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively.   We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA - Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

References

Terracina Community Development District
Jeff Walker, Special District Services (561) 630-4922
The Reserve Community Development District Darrin Mossing, Governmental Management
Services LLC (407) 841-5524

Gateway Community Development District
Stephen Bloom, Severn Trent Management (954) 753-5841

Port of the Islands Community Development District
Cal Teague, Premier District Management (239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts

Aberdeen Community Development District

Alta Lakes Community Development District

Amelia Concourse Community Development District

Amelia Walk Communnity Development District

Aqua One Community Development District

Arborwood Community Development District

Arlington Ridge Community Development District

Bartram Springs Community Development District

Baytree Community Development District

Beacon Lakes Community Development District

Beaumont Community Development District

Bella Collina Community Development District

Bonnet Creek Community Development District

Buckeye Park Community Development District

Candler Hills East Community Development District

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Country Club Community Development District

Connerton West Community Development District

Copperstone Community Development District

Creekside @ Twin Creeks Community Development District

Deer Run Community Development District

Dowden West Community Development District

DP1 Community Development District

Eagle Point Community Development District
East Nassau Stewardship District Eastlake Oaks Community
Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District

Evergreen Community Development District

Forest Brooke Community Development District

Gateway Services Community Development District

Gramercy Farms Community Development District

Greenway Improvement District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harbor Bay Community Development District

Harbourage at Braden River Community Development District

Harmony Community Development District

Harmony West Community Development District

Harrison Ranch Community Development District

Hawkstone Community Development District

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Landing Community Development District

Heritage Palms Community Development District

Heron Isles Community Development District

Heron Isles Community Development District

Highland Meadows II Community Development District

Julington Creek Community Development District

Laguna Lakes Community Development District

Lake Bernadette Community Development District

Lakeside Plantation Community Development District

Landings at Miami Community Development District

Legends Bay Community Development District

Lexington Oaks Community Development District

Live Oak No. 2 Community Development District

Madeira Community Development District

Marhsall Creek Community Development District

Meadow Pointe IV Community Development District

Meadow View at Twin Creek Community Development District

Mediterra North Community Development District

Midtown Miami Community Development District

Mira Lago West Community Development District

Montecito Community Development District

Narcoossee Community Development District

Naturewalk Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace II Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

Poinciana Community Development District

Poinciana West Community Development District

Port of the Islands Community Development District

Portofino Isles Community Development District

Quarry Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve #2 Community Development District

River Glen Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Rivers Edge Community Development District

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District

Rolling Oaks Community Development District
l

Sampson Creek Community Development District

San Simeon Community Development District

Six Mile Creek Community Development District

South Village Community Development District

Southern Hills Plantation I Community Development District

Southern Hills Plantation Ill Community Development District

South Fork Community Development District

St. John's Forest Community Development District

Stoneybrook South Community Development District

Stoneybrook South at ChampionsGate Community Development District

Stoneybrook West Community Development District

Tern Bay Community Development District

Terracina Community Development District

Tison's Landing Community Development District

TPOST Community Development District

Triple Creek Community	Vizcaya in Kendall
Development District	Development District

TSR Community Development	Waterset North Community
District	Development District

Turnbull Creek Community	Westside Community Development
Development District	District

Twin Creeks North Community	WildBlue Community Development
Development District	District
. ·,	Urban Orlando Community	Willow Creek Community Development District		Development District

Verano #2 Community	Willow Hammock Community
Development District	Development District

Viera East Community	Winston Trails Community
Development District	Development District

VillaMar Community	Zephyr Ridge Community
Development District	Development District

Other Governmental Organizations

City of Westlake

Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida

Viera Stewardship District

Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County

St. Lucie Education Foundation Seminole Improvement District
Troup Indiantown Water Control District

Current or Recent Single Audits,

St. Lucie County, Florida Early Learning Coalition, Inc.
Treasure Coast Food Bank, Inc.

Gateway Services Community Development District

Members of our audit team have acquired extensive experience from performing or participating in over 2,100 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach

Municipalities

City of Port St. Lucie City of Vero Beach Town of Orchid

Special Districts

Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Devera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe Ill Community Development District Myrtle Creek Community Development District
St. Lucie County - Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John's Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs - Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board

State and County Agencies

Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

FEE SCHEDULE

We propose the fee for our audit services described below to be $3,135 for the years ended September 30, 2020, 2021, and 2022. The fee is contingent upon the financial records and accounting systems of Laurel Road Community Development  District being "audit ready" and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Laurel Road Community Development District as of September 30, 2020, 2021, and 2022. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting  and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.

Our audit will be performed in ,accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special  districts  as  set  forth  by  the  State  Auditor  General  in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.

The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

I Personnel Qualifications and Experience	
J. W. Gaines, CPA, CITP
Director - 41 years

Education
Stetson University, B.B.A. -Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) - American Institute of Certified Public Accountants

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association
Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994
Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991
Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982
Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986
Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman 2009
Member Lawnwood Regional Medical Center Board of Trustees, 2000 - Present, Chairman 2013 - Present
Member of St. Lucie County Citizens Budget Committee, 2001 - 2002
Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 - 2011
Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present

Professional Experience
Miles Grant Development/Country Club - Stuart, Florida, July 1975 - October 1976
State Auditor General's Office - Public Accounts Auditor - November 1976 through September 1979
Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits.
Over 30 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance  audits.  Mr. Gaines has been involved in all phases of the audits listed on the preceding pages.

I Personnel Qualifications and Experience	
J. W. Gaines, CPA, CITP (Continued)
Director

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update Analytical Procedures, FICPA
Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations

I Personnel Qualifications and Experience	
David S. McGuire, CPA, CITP Accounting and Audit Principal - 12 years Accounting and Audit Manager - 4 years Staff Accountant	- 11 years

Education
+	University of Central Florida, B.A. - Accounting
+	Barry University - Master of Professional Accountancy

Registrations
+	Certified Public Accountant - State of Florida, State Board of Accountancy
+		Certified Information Technology Professional (CITP) - American Institute of Certified Public Accountants
+	Certified Not-For-Profit Core Concepts 2018

Professional Affiliations/Community Service
+	Member of the American and Florida Institutes of Certified Public Accountants
+	Associate Member, Florida Government Finance Office Associates
+	Assistant Coach - St. Lucie County Youth Football Organization (1994 - 2005)
+	Assistant Coach - Greater Port St. Lucie Football League, Inc. (2006 - 2010)
+	Board Member - Greater Port St. Lucie Football League, Inc. (2011 - present)
+	Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 - 2003)
+	Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross
(2004 - 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 - 2001)
+	President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 - present)
+	St. Lucie District School Board Superintendent Search Committee (2013 - present)

Professional Experience
+		Twenty-four years public accounting experience with an emphasis on nonprofit and governmental organizations.
+	Audit Manager in-charge on a variety of audit and review engagements within several
industries, including the following government and nonprofit organizations: St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of seNice in the United States Air Force in computer operations,  with  a top secret (SCI/SBI) security clearance.

I Personnel Qualifications and Experience	
David S. McGuire, CPA, CITP (Continued)
Accounting and Audit Principal

Continuing Professional Education
+ Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

I Personnel Qualifications and Experience	
David F. Haughton, CPA
Accounting and Audit Manager - 30 years

Education
Stetson University, 8.8.A. -Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
Technical Review - 1997 FICPA Course on State and Local Governments in Florida
Board of Directors - Kiwanis of Ft. Pierce, Treasurer - 1994-1999; Vice President - 1999-
2001

Professional Experience

i

Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
State Auditor General's Office - West Palm Beach, Staff Auditor, June 1985 to September

i

1985
Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

I Personnel Qualifications and Experience	
David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children's Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
+ While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
+ During 1997 he performed a technical review of the Florida Institute of Certified Public
Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates  to the course.
Continuing Professional Education
+ During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences  on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional  education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

I Personnel Qualifications and Experience	
Matthew Gonano, CPA
Senior Staff Accountant - 10 years

Education
University of North Florida, B.B.A. - Accounting
University of Alicante, Spain - International Business
Florida Atlantic University - Masters of Accounting

Professional Affiliations/Community Service

♦	American Institute of Certified Public Accountants
+	Florida Institute of Certified Public Accountants

Professional Experience

+		Senior Accountant  with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
+	Performed   audits   of   nonprofit   and   governmental	organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
+		Performed Single Audits of nonprofit organizations in accordance with 0MB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

I Personnel Qualifications and Experience	
Paul Daly
Staff Accountant - 9 years

Education
Florida Atlantic University, B.S. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

I Personnel Qualifications and Experience	
Melissa Marlin
Senior Staff Accountant - 7 years

Education
Indian River State College, A.A. - Accounting
Florida Atlantic University, B.B.A. -Accounting

Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, &  Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments .
Mrs. Marlin is currently studying to pass the CPA exam.

- 26 -

,I

I Personnel Qualifications and Experience	
Bryan Snyder
Staff Accountant - 5 years

Education
Florida Atlantic University, B.B.A. -Accounting

Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines,
& Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.

Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience	
Maritza Stonebraker
Staff Accountant - 4 years

Education
Indian River State College, B.S.A. - Accounting

Professional Experience
Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing education courses and plans on acquiring her CPA
♦ Mrs. Stonebraker is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience	
Jonathan Herman, CPA
Senior Staff Accountant - 7 years

Education
University of Central Florida, B.S. - Accounting
Florida Atlantic University, MACC

Professional Experience
Accounting graduate with five years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience	
Sean Stanton, CPA
Staff Accountant - 4 years

Education
University of South Florida, S.S. -Accounting
Florida Atlantic University, M.B.A. -Accounting

Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities.

Continuing Professional Education
Mr. Stanton participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience	
Taylor Nuccio
Staff Accountant - 3 years

Education
♦ Indian River State College, B.S.A. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Nuccio participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Nuccio is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

I Personnel Qualifications and Experience	

Kirk Vasser
Staff Accountant - 1 year

Education
+ Indian River State College, B.S.A. -Accounting
Professional Experience
+		Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

I
Continuing Professional Education
+	Mr . Vasser participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
+	Mr. Vasser is currently working towards completing an additional 30 hours of education to
qualify to sit for CPA exam.

I Personnel Qualifications and Experience	
Madison Ballash
Staff Accountant - 1 year

Education
♦ Indian River State College, B.S.A. -Accounting (May 2020)

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Ballash participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Ballash is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

Judson B. Baggett MBA, CPA, CVA, Partner
Marci Reutimann CPA, Portner

11 68 1.5 Dairy Road Zephyrhills, FL 33542
)    (813) 788-2155
(813) 782-8606

Report on the Finn's System of Quallty Control

To the Partners	October 30, 2019
Berger, Toombs , Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank , CPAs, PL, (the firm), in effect for the year ended May 31, 2019. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, /imitations of, and the procedures performed in a System Review as described in the Standards may be found at aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, i f any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responslbtllty

The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not perfonmed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer's Responslblllty

Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in detenmining the nature and extent of our procedures.

Opinion

In  our  opinion,  the  system  of  quality  control  for  the   accounting   and  auditing  practice   of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2019, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conform ity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.

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B,, GC f r. REl 'TIM,\i I\'. & AS<. ;O('l ,\Tf-,;, (; PA , , PA

l",ftN.•  --..ir. f'?ll.-.i  Jo   .t  '-''""°'·"'" ll•.•,.;t.\: '\  lilul •..,,.,11  ,    :.:,.        1,:..S,.w:·  :

Meri,Ll r Amer Hun 111', llh J I, : o f Ce r tif ied Publil_ A1tou11tw1t-. (Al( P/, j w1d Hor1<lo ln f du le qf ( c1hfwd f1ulil1L A((.U ur ttrn i t, (flCPA)
Mohonol  A-.,'.-io  c.mtlo n o f  C  t.•rt1f1 c J   Voluo   lm n  Anolysh {NACVA)

LAUREL ROADCOMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2020
Sarasota County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later than January 4, 2021, at 5:00 p.m., at the offices of the District Manager, PFM Group Consulting, LLC., located at 12051 Corporate Boulevard, Orlando, Florida 32817.

SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION	4.  SUBMISSION	OF  ONLY	ONE  PROPOSAL.	Proposers	shall be
disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Each Proposer shall submit three (3) copies of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services - Laurel Road Community Development District" on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents").

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it h·as read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. CONTENTS OF PROPOSALS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Provide three (3) references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.

The lump sum cost of the provision of the services under the proposa,l plus the cost of two (2) annual renewals.

SECTION 13. PROTESTS. In accordance with the District's Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents. 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 contract award.

SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points)

This includes the geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer's Experience.	(20 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District's needs f or the services requested.

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)

Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

Laurel Road Community Development District

Ranking of Auditing Services Proposals

Laurel Road CDD	
Auditor Selection - Manager's Recommended Rankings	

Criteria	
Possible Points	
Grau & Associates	
Grau Rec.
Points	
Berger, Toombs	
Berger Rec.
Points	

Ability of Personnel	

20.0	Qualified, Multiple CPAs on Staff	

20.0	Qualified, Multiple CPAs on Staff	

20.0	

Proposer's Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	

Understanding of Scope of Work	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Ability to Furnish Required Services	

20.0	

Capable	

20.0	

Capable	

20.0	

Price for Services for
Three Years	

20.0	

$3,000 +
$3,100 +
$3,200 =
$9,300	

20.0	

$3,135 +
$3,135 +
$3,135 =
$9,405	

19.8	
Total	100.0		100.0		99.8	

Laurel Road Community Development District

Consideration of the Minutes of the December 9, 2020 Board of Supervisors Meeting

MINUTES OF MEETING

LAUREL ROAD COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS MEETING
Wednesday, December 9, 2020 at 12:15 PM 5800 Lakewood Ranch Blvd,
Sarasota, FL 34240
Board Members present at roll call via speaker phone or in person: Pete Williams	Chairperson
Pricilla Heim	Vice Chairperson
Janice Snow	Assistant Secretary
John Blakley	Assistant Secretary Dale Weidemiller	Assistant Secretary

Also present at roll call via speaker phone or in person:

Vivian Carvalho	District Manager-PFM Group Consulting, LLC.
Venessa Ripoll	Assistant District Manager- PFM Group Consulting, LLC (via phone)
Ed Vogler	District Counsel- Vogler Ashton	(via phone) Jim Schier	Neal Communities
John Leinaweaver	Neal Communities Sandy Foster	Neal Communities
Misty Taylor	Bryant Miller Olive
Sete Zare	MBS Capital Markets	(via phone)
Mike Kennedy	Stantec	(via phone)

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

Ms. Carvalho called the meeting to order at 12:31 p.m. and proceeded with roll call. The Board Members and Staff in attendance are outlined above.

Public Comment Period

There were no members of the public present.

SECOND ORDER OF BUSINESS	Business Matters

Consideration of the Minutes of the November 11, 2020 Board of Supervisors Meeting

The Board reviewed the Minutes from the November 11, 2020 Board of Supervisors’ Meeting.

On MOTION by Mr. Williams, seconded by Ms. Snow, with all in favor, the Board approved the Minutes of the November 11, 2020 Board of Supervisors’ Meeting.

Consideration of Resolution 2021- 09, Ratification of Revised Adopted Budget for Fiscal Year 2020

Ms. Carvalho explained there was a change to the Budget specifically to what was reflected on the Adopted Budget vs. what was actual for District Management Services so the Board must revise the Budget.

The Board reviewed the ratification of the Revised Adopted Budget for Fiscal Year 2020.

On MOTION by Mr. Williams, seconded by Mr. Weidemiller, with all in favor, the Board approved Resolution 2021-09, Ratification of Revised Adopted Budget for Fiscal Year 2020.

THIRD ORDER OF BUSINESS	Financing Matters

Review	of	District	Financial Statements

The Board reviewed the District Financial Statements.

On MOTION by Mr. Williams, seconded by Ms. Snow, with all in favor, the Board accepted the District Financial Statements.

FOURTH ORDER OF BUSINESS	Other Business

Staff Reports

District Counsel –	No Report

District Engineer –	Not Present

District Manager – Ms. Carvalho noted the District is initiating the discussion about the Bond Process with Sete Zare with MBS Capital Markets. Ms. Zare stated she believes this meeting will be continued for at least a week.

Mr. Vogler requested the District continue the meeting. District staff needs time to review and revise the Engineer’s Report and once that is finalized by the Financing Team then the Supplemental Assessment Methodology will need to be revised to be consistent with the Amended Engineer’s Report.
Ms. Carvalho asked Ms. Ripoll to review her calendar because she will not be able to attend in person. A discussion took place that the meeting will be continued to December 21, 2020 at 12:15 p.m. at this location.

Audience	Comments	and Supervisor Requests

There were no Supervisor requests and no members of the public were present.

FIFTH ORDER OF BUSINESS	Continuance

There were no other questions or comments. Ms. Carvalho requested a motion to continue the meeting to December 21, 2020 at 12:15 p.m. at this location.

On MOTION by Mr. Williams, seconded by Ms. Snow, with all in favor, the December 9, 2020 the Board of Supervisors’ Meeting for the Laurel Road Community Development District was continued at 12:41 p.m. to December 21, 2020 at 12:15 a.m. at this location.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

Laurel Road Community Development District

Review of Auditor Selection Committee Rankings & Selection of Auditor

Laurel Road CDD	
Auditor Selection - Manager's Recommended Rankings	

Criteria	
Possible Points	
Grau & Associates	
Grau Rec.
Points	
Berger, Toombs	
Berger Rec.
Points	

Ability of Personnel	

20.0	Qualified, Multiple CPAs on Staff	

20.0	Qualified, Multiple CPAs on Staff	

20.0	

Proposer's Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	

Understanding of Scope of Work	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Ability to Furnish Required Services	

20.0	

Capable	

20.0	

Capable	

20.0	

Price for Services for
Three Years	

20.0	

$3,000 +
$3,100 +
$3,200 =
$9,300	

20.0	

$3,135 +
$3,135 +
$3,135 =
$9,405	

19.8	
Total	100.0		100.0		99.8	

Laurel Road Community Development District

Review of District Financial Statements

Statement of Financial Position As of 12/31/2020

General Fund	Capital Projects Fund

Total

Assets

Current Assets
Accounts Receivable - Due from Developer	$31,404.84				

$31,404.84	
Accounts Receivable - Due from Developer		$10,919.09		10,919.09	
Total Current Assets	$31,404.84		$10,919.09		$42,323.93	
Total Assets	$31,404.84		$10,919.09		$42,323.93	

Liabilities and Net Assets					
Current Liabilities
Accounts Payable	$31,404.84				
$31,404.84	
Deferred Revenue	6,102.67				6,102.67	
Accounts Payable		$10,919.09		10,919.09	
Total Current Liabilities	$37,507.51		$10,919.09		$48,426.60	
Total Liabilities	$37,507.51		$10,919.09		$48,426.60	

Net Assets				

0.00	
Current Year Net Assets - General Government	(6,102.67)				(6,102.67)	
Total Net Assets	($6,102.67)		$0.00		($6,102.67)	
					
Total Liabilities and Net Assets	$31,404.84		$10,919.09		$42,323.93	

Statement of Activities As of 12/31/2020

General Fund	Capital Projects
Fund

Total

Revenues

Developer Contributions	$15,257.34				$15,257.34	
Developer Contributions			$10,919.09		10,919.09	
Total Revenues	$15,257.34		$10,919.09		$26,176.43	

Supervisor Fees	$4,000.00				$4,000.00	
Public Officials' Liability Insurance	2,250.00				2,250.00	
Management	5,000.01				5,000.01	
District Counsel	2,564.00				2,564.00	
Postage & Shipping	0.50				0.50	
Legal Advertising	4,620.50				4,620.50	
Dues, Licenses, and Fees	175.00				175.00	
General Insurance	2,750.00				2,750.00	
Contingency			$10,919.09		10,919.09	
Total Expenses	$21,360.01	$10,919.09	$32,279.10

her Revenues (Expenses) & Gains (Losses)	
Total Other Revenues (Expenses) & Gains (Losses)	$0.00		$0.00		$0.00	
Change In Net Assets	($6,102.67)		$0.00		($6,102.67)	

Net Assets At Beginning Of Year	
$0.00		
$0.00		
$0.00	

Net Assets At End Of Year	
($6,102.67)		
$0.00		
($6,102.67)	

Expenses

Ot

Budget to Actual
For the Month Ending 12/31/2020

Year To Date

Actual	Budget	Variance

FY 2021
Adopted Budget

Revenues

Developer Contributions	$	15,257.34		$	31,668.75		$	(16,411.41)		$ 126,675.00	
Net Revenues	$	15,257.34		$	31,668.75		$	(16,411.41)		$ 126,675.00	

General & Administrative Expenses

Supervisor Fees	$	4,000.00		$	3,000.00		$	1,000.00		$	12,000.00	
Public Officials' Liability Insurance	2,250.00		618.75		1,631.25		2,475.00	
Trustee Services	-		1,500.00		(1,500.00)		6,000.00	
Management	5,000.01		11,250.00		(6,249.99)		45,000.00	
Engineering	-		3,750.00		(3,750.00)		15,000.00	
Dissemination Agent	-		1,250.01		(1,250.01)		5,000.00	
District Counsel	2,564.00		5,000.01		(2,436.01)		20,000.00	
Assessment Administration	-		1,875.00		(1,875.00)		7,500.00	
Audit	-		1,500.00		(1,500.00)		6,000.00	
Postage & Shipping	0.50		75.00		(74.50)		300.00	
Legal Advertising	4,620.50		249.99		4,370.51		1,000.00	
Miscellaneous	-		125.01		(125.01)		500.00	
Web Site Maintenance	-		675.00		(675.00)		2,700.00	
Dues, Licenses, and Fees	175.00		43.74		131.26		175.00	
General Insurance	2,750.00		756.24		1,993.76		3,025.00	
Total General & Administrative Expenses	$	21,360.01		$	31,668.75		$	(10,308.74)		$ 126,675.00	

Total Expenses

  $	21,360.01  

   $	31,668.75  

   $	(10,308.74)

  $   126,675.00  

  	 

Net Income (Loss)

$	(6,102.67)	$

-	$	(6,102.67)	$	-

  	 

Description	Account

Amount

Discount

Amount Paid

Check Date     Check No.	Bank	Balance

     VENDOR: AOS - AMERICA'S OFFICE SOURCE	

300526	09/30/20

09/30/20

10/30/20

FR 8 - Establishment stamp	001-051-3000-49-02 - Miscellaneous	$28.99						$28.99	
	INVOICE 300526 TOTALS:	$28.99		$0.00		$0.00		$28.99	
	AMERICA'S OFFICE SOURCE TOTALS:	$28.99		$0.00		$0.00		$28.99	

     VENDOR: BDG - BOOTH DESIGN GROUP	

2501	10/13/20

10/16/20

11/12/20

FR 9 - Proj. 20064 through 10/13/2020	300-053-9000-46-15 - Contingency	$3,986.42						$3,986.42	
	INVOICE 2501 TOTALS:	$3,986.42		$0.00		$0.00		$3,986.42	

2528	11/09/20

11/13/20

12/09/20

FR 10 - Proj. 20064 through 11/09/2020	300-053-9000-46-15 - Contingency	$2,932.17						$2,932.17	
	INVOICE 2528 TOTALS:	$2,932.17		$0.00		$0.00		$2,932.17	

2539	11/23/20

12/11/20

12/23/20

FR 13 - Proj. 20064 through 11/23/2020	300-053-9000-46-15 - Contingency	$4,000.50						$4,000.50	
	INVOICE 2539 TOTALS:	$4,000.50		$0.00		$0.00		$4,000.50	
	BOOTH DESIGN GROUP TOTALS:	$10,919.09		$0.00		$0.00		$10,919.09	

     VENDOR: DEO - DEPT. OF ECONOMIC OPPORTUNITY	

74842	09/18/20

09/25/20

10/18/20

FR 7 - FY 2020 special district fee	001-051-3000-54-01 - Dues, Licenses, and	$100.00						$100.00	
	INVOICE 74842 TOTALS:	$100.00		$0.00		$0.00		$100.00	

83712	10/01/20

10/09/20

10/31/20

FR 8 - FY 2021 special district fee	001-051-3000-54-01 - Dues, Licenses, and	$175.00						$175.00	
	INVOICE 83712 TOTALS:	$175.00		$0.00		$0.00		$175.00	
	DEPT. OF ECONOMIC OPPORTUNITY TOTALS:	$275.00		$0.00		$0.00		$275.00	

     VENDOR: DWEIDE - DALE WEIDEMILLER	

2020.08.12	08/12/20

08/14/20

09/11/20

FR 2 - Supervisor fee 2020.08.12	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.08.12 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.09.09	09/09/20

09/18/20

10/09/20

FR 6 - Supervisor fee 2020.09.09	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.09.09 TOTALS:	$200.00		$0.00		$0.00		$200.00	

Description	Account

Amount

Discount

Amount Paid

Check Date     Check No.	Bank	Balance

2020.10.14	10/14/20

10/16/20

11/13/20

FR 9 - Supervisor fee 2020.10.14	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.10.14 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.11.11	11/11/20

11/20/20

12/11/20

FR 12 - Supervisor fee 2020.11.11	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.11.11 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.12.09	12/09/20

12/11/20

01/08/21

FR 13 - Supervisor fee 2020.12.09	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.12.09 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.12.21	12/21/20

12/24/20

01/20/21

FR 15 - Supervisor fee 2020.12.21	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.12.21 TOTALS:	$200.00		$0.00		$0.00		$200.00	
	DALE WEIDEMILLER TOTALS:	$1,200.00		$0.00		$0.00		$1,200.00	

     VENDOR: EGIS - EGIS INSURANCE & RISK ADVISORS	

11584	09/01/20

09/04/20

10/01/20

FR 4 - FY 2020 GL insurance 07/01/2020 - 10/01/2020
FR 4 - FY 2020 POL insurance 07/01/2020 -	001-053-9000-45-01 - General Insurance

001-051-1000-45-01 - Public Officials' Liabil	$693.00

$567.00						$693.00

$567.00	
10/01/2020									
	INVOICE 11584 TOTALS:	$1,260.00		$0.00		$0.00		$1,260.00	

11684	10/01/20

10/01/20

10/31/20

FR 5 - FY 2021 GL insurance	001-053-9000-45-01 - General Insurance	$2,750.00						$2,750.00	
FR 5 - FY 2021 POL insurance	001-051-1000-45-01 - Public Officials' Liabil	$2,250.00						$2,250.00	
	INVOICE 11684 TOTALS:	$5,000.00		$0.00		$0.00		$5,000.00	
	EGIS INSURANCE & RISK ADVISORS TOTALS:	$6,260.00		$0.00		$0.00		$6,260.00	

     VENDOR: JBLAKL - JOHN BLAKLEY	

2020.08.12	08/12/20

08/14/20

09/11/20

FR 2 - Supervisor fee 2020.08.12	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.08.12 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.09.09	09/09/20

09/18/20

10/09/20

FR 6 - Supervisor fee 2020.09.09	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.09.09 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.10.14	10/14/20

10/16/20

11/13/20

Description	Account	Amount		Discount		Amount Paid	Check Date	Check No.	Bank	Balance	
FR 9 - Supervisor fee 2020.10.14	001-051-1000-13-01 - Supervisor Fees	$200.00								$200.00	
	INVOICE 2020.10.14 TOTALS:	$200.00		$0.00		$0.00				$200.00	

2020.11.11	11/11/20

11/20/20

12/11/20

FR 12 - Supervisor fee 2020.11.11	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.11.11 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.12.09	12/09/20

12/11/20

01/08/21

FR 13 - Supervisor fee 2020.12.09	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.12.09 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.12.21	12/21/20

12/24/20

01/20/21

FR 15 - Supervisor fee 2020.12.21	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.12.21 TOTALS:	$200.00		$0.00		$0.00		$200.00	
	JOHN BLAKLEY TOTALS:	$1,200.00		$0.00		$0.00		$1,200.00	

     VENDOR: JSNOW - JANICE SNOW	

2020.08.12	08/12/20

08/14/20

09/11/20

FR 2 - Supervisor fee 2020.08.12	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.08.12 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.09.09	09/09/20

09/18/20

10/09/20

FR 6 - Supervisor fee 2020.09.09	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.09.09 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.10.14	10/14/20

10/16/20

11/13/20

FR 9 - Supervisor fee 2020.10.14	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.10.14 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.11.11	11/11/20

11/20/20

12/11/20

FR 12 - Supervisor fee 2020.11.11	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.11.11 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.12.09	12/09/20

12/11/20

01/08/21

FR 13 - Supervisor fee 2020.12.09	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.12.09 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.12.21	12/21/20

12/24/20

01/20/21

FR 15 - Supervisor fee 2020.12.21	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.12.21 TOTALS:	$200.00		$0.00		$0.00		$200.00	
	JANICE SNOW TOTALS:	$1,200.00		$0.00		$0.00		$1,200.00	

Description	Account

Amount

Discount

Amount Paid

Check Date     Check No.	Bank	Balance

     VENDOR: PFM - PFM GROUP CONSULTING	

111130	08/19/20

08/28/20

09/18/20

FR 3 - DM Fee: Aug. 2020	001-051-3000-31-02 - Management	$1,666.67						$1,666.67	
	INVOICE 111130 TOTALS:	$1,666.67		$0.00		$0.00		$1,666.67	

DM-09-2020-0058	09/08/20

09/18/20

10/08/20

FR 6 - DM fee: Sep. 2020	001-051-3000-31-02 - Management	$1,666.67						$1,666.67	
	INVOICE DM-09-2020-0058 TOTALS:	$1,666.67		$0.00		$0.00		$1,666.67	

OE-EXP-01074	09/16/20

09/18/20

10/16/20

FR 6 - Aug. postage	001-051-3000-42-01 - Postage & Shipping	$1.00						$1.00	
	INVOICE OE-EXP-01074 TOTALS:	$1.00		$0.00		$0.00		$1.00	

DM-10-2020-0050	10/13/20

10/16/20

11/12/20

FR 9 - DM Fee: Oct. 2020	001-051-3000-31-02 - Management	$1,666.67						$1,666.67	
	INVOICE DM-10-2020-0050 TOTALS:	$1,666.67		$0.00		$0.00		$1,666.67	

DM-11-2020-0045	11/10/20

11/13/20

12/10/20

FR 10 - DM fee: Nov. 2020	001-051-3000-31-02 - Management	$1,666.67						$1,666.67	
	INVOICE DM-11-2020-0045 TOTALS:	$1,666.67		$0.00		$0.00		$1,666.67	

DM-12-2020-0026	12/14/20

12/18/20

01/13/21

FR 14 - DM fee: Dec. 2020	001-051-3000-31-02 - Management	$1,666.67						$1,666.67	
	INVOICE DM-12-2020-0026 TOTALS:	$1,666.67		$0.00		$0.00		$1,666.67	

OE-EXP-12-26	12/16/20

12/18/20

01/15/21

FR 14 - Nov. postage	001-051-3000-42-01 - Postage & Shipping	$0.50						$0.50	
	INVOICE OE-EXP-12-26 TOTALS:	$0.50		$0.00		$0.00		$0.50	
	PFM GROUP CONSULTING TOTALS:	$8,334.85		$0.00		$0.00		$8,334.85	

     VENDOR: PHEIM - PRISCILLA HEIM	

2020.08.12	08/12/20

08/14/20

09/11/20

FR 2 - Supervisor fee 2020.08.12	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.08.12 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.09.09	09/09/20

09/18/20

10/09/20

FR 6 - Supervisor fee 2020.09.09	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.09.09 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.10.14	10/14/20

10/16/20

11/13/20

FR 9 - Supervisor fee 2020.10.14	001-051-1000-13-01 - Supervisor Fees

$200.00

$200.00

Description	Account		Amount		Discount		Amount Paid	Check Date	Check No.	Bank	Balance	
												
		INVOICE 2020.10.14 TOTALS:	$200.00		$0.00		$0.00				$200.00	

2020.11.11	11/11/20

11/20/20

12/11/20

FR 12 - Supervisor fee 2020.11.11	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.11.11 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.12.09	12/09/20

12/11/20

01/08/21

FR 13 - Supervisor fee 2020.12.09	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.12.09 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.12.21	12/21/20

12/24/20

01/20/21

FR 15 - Supervisor fee 2020.12.21	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.12.21 TOTALS:	$200.00		$0.00		$0.00		$200.00	
	PRISCILLA HEIM TOTALS:	$1,200.00		$0.00		$0.00		$1,200.00	

     VENDOR: PWILLI - PETE WILLIAMS	

2020.08.12	08/12/20

08/14/20

09/11/20

FR 2 - Supervisor fee 2020.08.12	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.08.12 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.09.09	09/09/20

09/18/20

10/09/20

FR 6 - Supervisor fee 2020.09.09	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.09.09 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.10.14	10/14/20

10/16/20

11/13/20

FR 9 - Supervisor fee 2020.10.14	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.10.14 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.11.11	11/11/20

11/20/20

12/11/20

FR 12 - Supervisor fee 2020.11.11	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.11.11 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.12.09	12/09/20

12/11/20

01/08/21

FR 13 - Supervisor fee 2020.12.09	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.12.09 TOTALS:	$200.00		$0.00		$0.00		$200.00	

2020.12.21	12/21/20

12/24/20

01/20/21

FR 15 - Supervisor fee 2020.12.21	001-051-1000-13-01 - Supervisor Fees	$200.00						$200.00	
	INVOICE 2020.12.21 TOTALS:	$200.00		$0.00		$0.00		$200.00	
	PETE WILLIAMS TOTALS:	$1,200.00		$0.00		$0.00		$1,200.00	

Description	Account

Amount

Discount

Amount Paid

Check Date     Check No.	Bank	Balance

     VENDOR: SHT - SARASOTA HERALD-TRIBUNE	

SC52G0S26W	06/26/20

08/07/20

07/26/20

FR 1 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$693.00						$693.00	
	INVOICE SC52G0S26W TOTALS:	$693.00		$0.00		$0.00		$693.00	

SC52L0S372	07/29/20

08/07/20

08/28/20

FR 1 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$170.50						$170.50	
	INVOICE SC52L0S372 TOTALS:	$170.50		$0.00		$0.00		$170.50	

SC52G0S4ET	09/04/20

10/16/20

10/04/20

FR 9 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$946.00						$946.00	
	INVOICE SC52G0S4ET TOTALS:	$946.00		$0.00		$0.00		$946.00	

SC52G0S4EU	09/04/20

09/25/20

10/04/20

FR 7 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$173.25						$173.25	
	INVOICE SC52G0S4EU TOTALS:	$173.25		$0.00		$0.00		$173.25	

SC52G0S4EV	09/04/20

10/01/20

10/04/20

FR 7 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$297.00						$297.00	
	INVOICE SC52G0S4EV TOTALS:	$297.00		$0.00		$0.00		$297.00	

SC52G0S4EW	09/04/20

10/16/20

10/04/20

FR 9 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$390.50						$390.50	
	INVOICE SC52G0S4EW TOTALS:	$390.50		$0.00		$0.00		$390.50	

SC52G0S4EX	09/04/20

10/16/20

10/04/20

FR 9 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$203.50						$203.50	
	INVOICE SC52G0S4EX TOTALS:	$203.50		$0.00		$0.00		$203.50	

SC55G0S462	09/15/20

09/25/20

10/15/20

FR 7 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$239.25						$239.25	
	INVOICE SC55G0S462 TOTALS:	$239.25		$0.00		$0.00		$239.25	

SC55G0S463	09/15/20

09/25/20

10/15/20

FR 7 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$522.50						$522.50	
	INVOICE SC55G0S463 TOTALS:	$522.50		$0.00		$0.00		$522.50	

SC52G0S615	10/29/20	11/06/20	11/28/20	
FR 10 - Acct: 10038491		001-051-3000-48-01 - Legal Advertising	$137.75						$137.75	
		INVOICE SC52G0S615 TOTALS:	$137.75		$0.00		$0.00		$137.75	
SC55G0SFA2
FR 10 - Acct: 10038491	10/29/20	11/06/20	11/28/20
001-051-3000-48-01 - Legal Advertising	
$148.50						
$148.50	

Description	Account		Amount		Discount		Amount Paid	Check Date	Check No.	Bank	Balance	
												
		INVOICE SC55G0SFA2 TOTALS:	$148.50		$0.00		$0.00				$148.50	

SC55G0S6SM	12/07/20

12/11/20

01/06/21

FR 13 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$137.75						$137.75	
	INVOICE SC55G0S6SM TOTALS:	$137.75		$0.00		$0.00		$137.75	

1896563	12/20/20

12/31/20

01/19/21

FR 16 - Acct: 10038491	001-051-3000-48-01 - Legal Advertising	$2,359.50						$2,359.50	
	INVOICE 1896563 TOTALS:	$2,359.50		$0.00		$0.00		$2,359.50	
	SARASOTA HERALD-TRIBUNE TOTALS:	$6,419.00		$0.00		$0.00		$6,419.00	

     VENDOR: VOGLER - VOGLER ASHTON, PLLC	

5965	09/09/20

09/11/20

10/09/20

FR 5 - Gen. legal thru 08/31/2020	001-051-3000-31-08 - District Counsel	$943.00						$943.00	
	INVOICE 5965 TOTALS:	$943.00		$0.00		$0.00		$943.00	

6174	10/15/20

09/30/20

11/14/20

FR 9 - Gen. legal thru 09/30/2020	001-051-3000-31-08 - District Counsel	$580.00						$580.00	
	INVOICE 6174 TOTALS:	$580.00		$0.00		$0.00		$580.00	

6273	11/16/20

12/11/20

12/16/20

FR 13 - Gen. legal thru 10/31/2020	001-051-3000-31-08 - District Counsel	$1,488.00						$1,488.00	
	INVOICE 6273 TOTALS:	$1,488.00		$0.00		$0.00		$1,488.00	

6370	12/17/20

12/18/20

01/16/21

FR 14 - Gen. legal thru 11/30/2020	001-051-3000-31-08 - District Counsel	$1,076.00						$1,076.00	
	INVOICE 6370 TOTALS:	$1,076.00		$0.00		$0.00		$1,076.00	
	VOGLER ASHTON, PLLC TOTALS:	$4,087.00		$0.00		$0.00		$4,087.00	
	LEDGER TOTALS:	$42,323.93		$0.00		$0.00		$42,323.93