Reunion West Community Development District

Agenda March 12, 2020

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Reunion West
Community Development District

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

March 5, 2020

Board of Supervisors Reunion West Community Development District

Dear Board Members:

The special meeting of the Board of Supervisors of the Reunion West Community Development District will be held Thursday, March 12, 2020 at 12:30 p.m. at the Heritage Crossing Community Center, 7715 Heritage Crossing Way, Reunion, FL. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of the Minutes of the January 9, 2020 Meeting
Review of Landscape Maintenance Proposals
Ratification of Series 2019 Requisition #6
Ratification of Data Sharing and Usage Agreement with the Osceola County Property Appraiser
Discussion of Initiating Parking and Towing Policy
Discussion of Sinclair Road Gate Operations
Staff Reports
Attorney
Update on Auditing Requirements
Engineer
District Manager's Report
Action Items List
11. Approval of Check Register
Balance Sheet and Income Statement
Status of Direct Bill Assessments
Other Business
Supervisor's Requests
Next Meeting Date
Adjournment

The second order of business is the Public Comment Period where the public  has  an opportunity to be heard on propositions coming before the Board as reflected on  the  agenda, and any other items.

The third order of business is the approval of the minutes of the January 9, 2020 meeting. The minutes are enclosed for your review.

The fourth order of business is the review of landscape maintenance proposals. A copy of  the bid tabulation is enclosed for your review and the responses have been provided separately.

The fifth order of business is the ratification of the Series 2019 requisition #6. A copy of the requisition and supporting documentation is enclosed for your review.

The sixth order of business is the ratification of Data Sharing and Usage agreement with the Osceola County Property Appraiser. A copy of the agreement is enclosed for your review.

The seventh order of business is the discussion of initiating a parking and towing policy. This is an open discussion item and there is no back-up material.

The eighth order of business is the discussion of the Sinclair Road gate operations. This is an open discussion item and there is no back-up material.

The ninth order of business is Staff Reports. Section 1 of the Attorney's Report is the presentation of Chapter 2019-15 (SB 7014) regarding the updated auditing requirements. A copy of the chapter is enclosed for your review. Section 1 of the District Manager's Report is the presentation and discussion of the action items list. A copy of the list is enclosed for your review. Section 2 includes the check register for approval and Section 3 includes the balance sheet and income statement for review. Section 4 is the discussion of the status of the direct bill assessment collections. A table with the direct bill information is enclosed for your review.

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

r-

Sincerely,

George S. Flint District Manager

Cc:		Jan Carpenter, District Counsel Steve Boyd, District Engineer

Enclosures

M INUTES

MINUTES OF MEETING REUNION WEST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Reunion West Community Development District was held on Thursday, January 9, 2020 at 12:30 p.m. at the Heritage Crossing Community Center, 7715 Heritage Crossing Way, Reunion, Florida.

Present and constituting a quorum were:

John Chiste Mark Greenstein Debbie Musser Michael Mancke David Burman

Also present were:

George Flint Andrew d' Adesky Steve Boyd
Alan Scheerer Victor Vargas Rob Stulz

FIRST ORDER OF BUSINESS

Chairman
Vice-Chairman
Assistant Secretary by phone Assistant Secretary by phone Assistant Secretary

District Manager District Counsel District Engineer Field Manager CWS Security Yellowstone

Roll Call

Mr. Flint called the meeting to order at 12:30 p.m. and called the roll. Three Board members were present, and two attended via phone, constituting a quorum.

SECOND ORDER OF BUSINESS
No comments were made.

THIRD ORDER OF BUSINESS

Public Comment Period

Approval of the Minutes of the December 12, 2019 Meeting

Mr. Flint: Did the Board have any comments or corrections on those minutes? Hearing none, I would ask for a motion to approve.

On MOTION by Mr. Greenstein seconded by Mr. Chiste, with all in favor, the Minutes of the December 12, 2019 Meeting Minutes were approved.

FOURTH ORDER OF BUSINESS	Review	of	RFP	for	Landscape
Maintenance Services and Authorization to Issue
Mr. Flint: At the last Reunion East meeting, the issue of the landscape contract was discussed with Yellowstone. I think the Board is aware that previously when we bid the landscaping maintenance out we did a joint RFP with the Resort, The Master Association, and both CDDs. Recently the Resort and Master Association have terminated their contracts with Yellowstone. I think Yellowstone still provides some landscape maintenance services to some of the associations within Reunion, but not the single family, which is the biggest one. And then they provide for Reunion East and Reunion West. The Reunion East Board, based 011 their discussion, suggested that they go out for RFP on landscape maintenance. Because that is a shared cost, it makes sense if we are going to bid it would be both CDDs bidding those services. So, we've placed it on the agenda for the Board's consideration. The draft RFP is in your agenda package. The scope of work is basically the same as it was previously and what's reflected in the current contract. The difference is it's not a joint RFP that includes some of the other parties, it's just the two CDDs. We've taken out some extensive language regarding the maintenance facility because there was an obligation at that point that all the parties share the costs of that. So, there was a draft of the form of the agreement and all that. We've taken all that out of the RFP. We do have a current lease for the maintenance facility that still has two years remaining. So, we still have to deal with that issue, but for purposes of the RFP we've taken the information related to the maintenance facility out. So, it contemplates that we would not be providing a facility for the bidders. They will need to prepare their bid based on that. We will still be working through that issue to determine whether another facility could be provided, or we would continue to provide the existing facility. Since that issue is kind of influx, we've chosen to take it out of the RFP. Are there any questions?
Mr. Chiste: The lease on the existing facility, is it paid for by Reunion East or Reunion West, and the HOA?
Mr. d' Adesky: So, the split was independent and several. All we know is that we are paying our share that we agreed to pay for.· The CDDs aren't responsible for the portions of the shares.
Mr. Chiste: So it was not joint, it was several. Mr. d'Adesky: Yes.

Mr. Flint: I know there have been conversations between the Resort and the landlord about their existing leases. I don't know where those stand. I understand there may be some demand for that space elsewhere, which may provide an opportunity for all parties to get out sooner. Those discussions really haven't taken place formally between the CDD and the landlord at this point.
Mr. Greenstein: What's the contract end date on that lease? Mr. d'Adesky: Two years from now.
Mr. Flint: About two years.
Mr. d' Adesky: Roughly, plus or minus.
Mr. Flint: The contract, although we entered into it, there's a date on that lease agreement. It actually didn't become effective until the CO was issued on the building. We have to go back and look at when we actually started paying versus the date of that agreement, because that was what started the clock. Any further discussion? If not, I would ask that we approve it in substantial form as there may be some minor changes?
Mr. Chiste: Yes, absolutely.

On MOTION by Mr. Chiste, seconded by Mr. Greenstein, with all in favor, the RFP for Landscape Maintenance Services and Authorization to Issue, was approved.

FIFTH ORDER OF BUSINESS	Ratification of Series 2019 Requisition #4
Mr. Flint: We have two requisitions for ratification. Requisition #4 is for Assessment Area
This was the Series 2019 bonds and it's for $2,076,074.21. A portion is associated with Bears Den Phase 4 and a portion with Reunion West Phase 4. The requisition was signed by the Chair	' and certified by the District Engineer,  Mr. Boyd. There's actually  a  lot of detail that goes with this requisition, we don't really want to put it in the agenda but if you want the detail we have it. That depleted the funds in the construction acquisition account.

On MOTION by Mr. Greenstein, seconded by Mr. Burman, with all in favor, Series 2019 Requisition #4, was ratified.

SIXTH ORDER OF BUSINESS	Consideration of Series 2019 Requisition
#5
Mr. Flint: We've got Requisition #5, and this is for construction accounting under our contract for Fiscal Year 2019 and 2020.

On MOTION by Mr. Burman, seconded by Mr. Greenstein, with all in favor, Series 2019 Requisition #5, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Flint: Andrew?
Mr. d' Adesky: Nothing other than since we've drilled down the construction account, we'd expect within the recent future we'd be able to confirm that project complete and certify that the District has received all those improvements.
Mr. Flint: Thank you.

Engineer
Mr. Flint: Steve, anything?
Mr. Boyd: Just an update on the status of the Tradition Boulevard widening and the mail kiosk. While our office was closed for the holidays we got comments from the County including the cost of relocating the one light pole and adding the full landscape plan. I'm pushing back on that requirement because we were basically just saying we are going to replace all the landscaping at the mail kiosk as it exists today and there's no landscaping on the boulevard now. So, I'm in the process of working with the County on that comment. Once I get that resolved, I'll bring you costs and a permit. I'm working through that with the County at this time. So, the good news is there are no other problems with what we proposed other than resolving the requirement to provide landscape plants.
Mr. Flint: I think we discussed with Xabier at the last meeting that if you felt the County was not going to be requiring any major changes that you would go ahead and proceed with bidding the work.
Mr. Boyd: I sent the plans out, but I haven't received a quote from them yet. Once I saw
these comments, I held off on sending it to anybody else.
Mr. Flint: Those comments, that's fairly minor. You might need to get a landscape architect to do a set of drawings. There could be a change order for any landscape work, I would go forward with bidding. The four way stop has been completed. There were some line of sight issues that we resolved. There was a sign that needed to be moved.
Mr. Chiste: Is that four way stop the one with the flags on it now? Mr. d' Adesky: Currently, yes sir.

Mr. Chiste: That I just went through? Mr. Flint: You and a lot of other people.
Mr. Greenstein: There's actually a sign before you go over the bridge. I wasn't used to it being there.

District Manager's Report
Action Items List
Approval of Check Register
Mr. Flint: I handed that out to the Board. It was sent out after the agenda was mailed. Does the Board have any questions on the check register?

On MOTION by Mr. Burman, seconded by Mr. Greenstein, with all
in   favor,   the   December   Check   Register   in   the   amount   of
$1,561,811.52, was approved.

Balance Sheet and Income Statement
Mr. Flint: You also have the unaudited financials through November 30, 2019. lfthere are any questions, we can discuss those.

Status of Direct Bill Assessments Mr. Flint: I spoke with John about the direct bills. Mr. Chiste: Did you get that in?
Mr. Flint: It must not have been received by when this schedule was put together. Mr. Chiste: Everything went out the first of January.
Mr. Flint: So, that is on route or we've received it. I think you said you overnighted it.
This schedule was put together before we received that.

EIGHTH ORDER OF BUSINESS	Other Business

Mr. Greenstein: Alan, was there anything additional to do for development of the recreational parcel. I was reading the minutes on the issue regarding whether the walking trail that we were proposing is feasible.
Mr. Scheerer: I know we looked at it, but we didn't go much further than that. We drove around and looked at where the pond is versus the vacant tract over there. We looked at whether or not we can feasible we can do a walking trail behind it because those are all scheduled to have

homes and whether or not they would want a trail directly behind the homes as opposed to converting the recreational space that's over on Grand Traverse into a passive park or another dog park
Mr. Flint: There is a tract behind those homes that does tie the pond to the recreational tract. It's owned by the CDD, so it becomes an issue of policy, really.
Mr. d'Adesky: Yes.
Mr. Greenstein: We had a similar issue on Tradition Boulevard across from the Bears Den.
That's an easement.
Mr. Scheerer: Yeah, the cul de sac that butts right up to the irrigation pond.
Mr. Flint: This is different. This is not an easement; this is actually a separate tract. Mr. d' Adesky: The issue you have people walking behind the houses.
Mr. Scheerer: The would be the only concern is once they build the homes whether or not they want people passively walking back there.
Mr. Greenstein: Take a look at the proximity, it would definitely be a notification issue that we can look at to minimize the impact.
Mr. Flint: If the Board has an interest in looking at that further, we can do that. You may want to designate Mark or a lead from the Board at least to bring back findings. On West the bills are up to date. There was a December payment made. Next payment is not until March. So, we are up to date on Reunion West on the direct bills.

NINTH ORDER OF BUSINESS	Supervisor's Requests
Mr. Flint: I hate to bring it up, but did you want to talk about the parking briefly? Half of the people that were at the hearing for East were Reunion West residents.
Mr. Greenstein: That's true. It was interesting because there were some comments that were attention getting at  times. When I went through the minutes I was surprised·  to see that as many people were for the East moving and adopting the rule to allow for designation of certain streets to be parking on only one side and giving us the ability to tow cars, as well as if they violate other parking rules. If they violate other parking rules, like blocking driveways, parking the wrong direction, parking on lots, or on sidewalks and all that kind of stuff. So, it was a lively meeting, and it was clearly two different groups that were present at the meeting. The resident group and the group of property owners that were basically investors who were renting their properties out. There were some, and I don't want to mention names, but there were some

representatives there that recognize the fact that the overarching issue here for us is one of safety. When cars park on both sides of the street and can't get through, that's a safety problem. So, it made no difference even though they were trying to kind of drive a wedge between the residential interest and the property owner interest, it's really one in the same. When you read the minutes, you can see there was overall consensus on it. But unfortunately, we had a little altercation before the meeting could conclude between two property owners. So, we then went ahead and adopted the rule. We have administrative work that both the East/West can adopt relative to determining the mechanics, the administrative aspects of implementing our authorization now that was adopted at the meeting. Is there anything else? The people were really anxious about what we were proposing. By the way, one of the things that came out in the announcement from Kingwood on their long range planning, is the construction of a 1,600 car parking garage which is kind of going back to the proposal to blow out the Grande, expand the Grande, and have a parking facility attached to it on the Old Lake Wilson side. One of the things that people brought up was where you going to put the cars if you don't park on one side of the street? You have to have a long­ term facility and shuttle services or something. At the time Anthony didn't say anything at our meeting, but two weeks later when we had the announcement about changes in the membership program it was one of the things listed on enhancements on their capital plan. So, I think it's going to work but the West side is not forgotten. We will probably implement the thing permanently resort wide all at the same time. That's the plan. To the extent possible and with proper notice and all that legal stuff.
Mr. d' Adesky: We haven't passed the legal requirements to do it on both sides fully yet.
Mr. Greenstein: But we are working toward it.
Mr. Flint: John we had that other issue that we need to discuss. It's not on the agenda, but an issue came up within the last day or two. Duke is requiring some switch gear stations to be re­ located, and it looks like they are going to need an easement from the District. I wanted to come in front of the Board because of the proposed location.
Duke Representative: This is across Traditions Boulevard from Eagle Trace. It will be centered directly on Nicholas Clubhouse Ln, which is begin paved today but it's currently not paved. It wasn't paved this morning when I took the pictures.
Mr. Flint: That picture is just an example of what the box will look like. The first one is across the street looking at Sinclair where the switch gears would be.
Duke Representative: There is an ownership page there and then the actual Duke design.

Mr. Burman: Is that on the golf course?
Mr. d' Adesky: It look like it's on the Kingwood property.
Duke Representative: It's on Kingwood property. You asked me to bring it.
Mr. Burman: We can't do that easement.
Duke Representative: I understand that, I wasn't going after the CDD for the easement, I was going after Kingwood. I know you guys got drawn into the emails, and I'm not sure why.
Mr. d' Adesky: Is it going to impact the right of way?
Duke Representative: You already have a ten-foot easement along Traditions, the utility easement. This will be behind that easement. You are welcome to keep it for informational purposes, but no action is needed.
Mr. Flint: I think the initial email said something about the CDD providing an easement
and that was before had the sketch.
Mr. Burman: The alternative route was to boar underneath the tunnel, and there's no way Duke will do that. They feel the tunnel will collapse if they do that. We don't want that.
Mr. Flint: Sorry for the confusion on that.
Mr. Flint: Alright. That's all we had. Does the Board have anything else?

TENTH ORDER OF BUSINESS
This item was not discussed.

TWELVETH ORDER OF BUSINESS

Next Meeting Date

Adjournment

There being no further business, Mr. Flint called for a motion to adjourn. The meeting was adjourned at 12:57 p.m.

On MOTION by Mr. Greenstein seconded by Mr. Burman, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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SECT-I ON IV

REUNION EAST AND WEST CDDS

GENERAL SERVICES
Schedule "A"	$	425,690.00	$	24,155.00		$	239,880.00	$	180,684.00		$	430,785.00	$	162,540.00		$	503,832.00	$	193,440.00		$	480,470.00	$	131,965.00		$	264,000.00	$	252,000.00		$	357,912.00	$	85,740.00	
	Reunion East and West CODS																			
TURF CARE
Schedule "B"	$	62,540.00	$	14,980.00		$	139,000.00	$	8,600.00		$	86,157.00	$	32,508.00		$	96,936.00	$	40,320.00		$	116,927.00	$	19,701.00		$	21,600.00	$	14,400.00		$	54,744.00	$	13,884.00	
																					
TREE/SHRUB CARE
Schedule "C"	$	40,210.00	$	17,030.00		$	13,544.00	$	6,772.00		$	57,438.00	$	21,672.00		$	29,856.00	$	1,956.00		$	27,081.00	$	3,184.00		$	10,740.00	$	6,000.00		$	30,000.00	$	11,640.00	
																					
BEDDING PLANTS
Schedule "D"	$	55,500.00	$	-		$	55,500.00	$	-		$	49,500.00	$	-		$	43,500.00	$	-		$	55,504.00	$	-		$	45,000.00	$	-		$	44,616.00	$	-	
	7500 Units Per Rotatlo	0 Units Per Rotation		7500 Units Per Rotatior	o Units Per Rotation		7500 Un.a POI Rolalior	0 Units Per Rotation		7500 Units Per Rotalior	0 Unita Per Rotation		7500 Units Per Rotatior	0 Units Per Rotation		7500 Units Per Rarallor	0 Unu,. Per Rotation		7500 Units Per Rotatior	0 Units Per Rotation	
																					
BED DRESSING
Schedule "D"	
$	62,415.00	
$	1,350.00		
$	62,415.00	
$	1,350.00		
$	62,415.00	
$	1,350.00		
$	42,997.00	
$	1,050.00		
$	66,576.00	
$	1,440.00		
$	58,948 ,00	
$	1,350.00		
$	62 248.00	
$	1,320.00	
	1387 rubic yds.	30 cubic yds.		1387 cubic ds.	30cubic ds.		1387 cubic vds	30 cubic vas.		1387 cubic vds.	30cublcvds		1387 cubic vds.	30 cubic vds.		1387 cubic ""•	JO cubk: vds.		1387 cubic vds.	30 cubic yds.	
																					
PALM TRIMMING
Schedule "D"	
$	15,960.00	
$	175.00		
$	20,040.00	
$	840.00		
$	22,800.00	
$	475.00		
$	11,240.00	
$	330.00		
$	17,920.00	
$	700.00		
$	14,620.00	
$	430.00		
$	46,070.00	
$	416.00	
	43 Q/F, 122 D, 169 W	5 Q/F, 9 S		43 0/F, 122D, 169 W	50/F, 9 S		43  T  122O. 169W	5Q/F, 9S		43 Q/F, 122 D, 169 W	5 Q/F, 9 S		43Q/F, 122 D, 169 W	5 O/F, 9 S		43 Q/F, 122 D, 169 W	50/F 9S		43Q/F, 122 D, 169 W	5O/F, 9 S	
																					
IRRIGATION MAINTENANCE
Schedule "E"	
$	49140.00	
$	4 752.00		
$	25,200.00	
$	8 400.00		
$	24 660.00	
$	7920.00		
$	18084.00	
$	5 808.00		
$	50 243.00		
$	18 960.00	
$	9 600.00		
$	36 000.00	
$	12 000.00	
														$	21,533.00
44Zones							
	137 Zones	44Zones		137 Zones	44Zones		137 Zones	44Zones		137 Zones	44 Zofics		137 Zones			137 Zones	44 Zooos		137 Zones	44 Zone!	
																					
TOTAL	$	711 455.00	$	62442.00		$	555 579.00	$	206 646.00		$	733 755.00	$	226 465.00		$	746445.00	$	242 904.00		$	814 721.00	$	178 523.00		$	433 868.00	$	283 780.00		$	631 590.00	$	125 000.00	

2020 RFP FOR LANDSCAPE MAINTENANCE SERVICES BID COMPARISON MATRIX

	BRIGHTVIEW
RECDD	RWCDD		CAPITAL LAND MANAGEMENT
RECDD	RWCDD		DOWN TO EARTH
R ECDD	RWCDD		FLORIDA COMMERCIAL CARE
RECDD	RWCDD		MAINSCAPE
RECDD	RWCDD		MILLENNIUM
RECDD	RWCDD		YELLOWSTONE
RECDD	RWCDD	

																

																

																

																

																

																

RECDD Total	
$ 711,455.00	
$ 555,579.00	
$ 733,755.00	
$ 746,445.00	
$ 814,722.10	
$ 433,868.00	
$ 631,590.00	
RWCDD Total	$	62,442.00	$ 206,646.00	$ 226,465.00	$ 242,904.00	$ 178,523.90	$ 283,780.00	$ 125,000.00	
Grand Joint Total	$ 773,897.00	$ 762,225.00	$ 960,220.00	$ 989,349.00	$ 993,246.00	$ 717,648.00	$ 756,590.00	

PREPARED BY GMS 5-Mar-20								

.	.

. ·	S	ECTION V

REUNION WEST COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2019 (ASSESSMENT AREA FIVE PROJECT)

(Acquisition  and Construction)

The undersigned, a Responsible Officer of the Reunion West Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the District to U.S. Bank National Association, as trustee (the "Trustee"), dated as of April 1, 2015, as supplemented by that certain Fifth Supplemental Trust  Indenture  dated  as of May 1, 2019 (collectively, the "Indenture") (all capitalized terms  used  herein shall have the meaning ascribed to such term in the Indenture):

Requisition Number: 6

Identify Assignment and Acquisition Agreement, if applicable:

Name of Payee pursuant to Assignment and Acquisition Agreement: Boyd Civil Engineering

Amount Payable: $1,200.00

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice# 02527 - Review and process requisition #4.

Fund or Account and subaccount, if any, from which disbursement to be made:

Series    2019    Acquisition  and   Construction	Account	of the Acquisition and Construction Fund.

The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;
each disbursement set forth above is a proper charge against the  Series 2019 Acquisition and Construction Account; and
each disbursement set forth above was incurred in connection with  the  Cost of the Assessment Area Five Project.
The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting  the  right to receive payment of, any of the moneys payable to the Payee set forth above,

which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Attached hereto are originals of the invoice(s) from the vendor of the property acquired
or the services rendered with respect to which disbursement is hereby requested.

REUNION	WEST	COMMUNITY
DEVELOPMENT DISTRICT

By:

Date:

esponsib1e Officer

2_../  ._l E·..J.._t._o_z._o 	

CONSULTING ENGINEER'S APPROVAL

The undersigned Consulting Engineer hereby certifies that this disbursement is for the Cost of the Assessment Area Two - Phase One Project and is consistent with: (i) the Assignment and Acquisition Agreement; and (ii) the report of the  Consulting Engineer, as such report shall have been amended or modified.

r-BEOYD CIVIL

6816 Hanging Moss Road • Orlando, Florida 32807

N	G	I N	E E R I N G

407-494-2693 • www.BoydCivil.com

INVOICE

January 9, 2020	Contract: 0 I 004.00 I
Invoice:	02527
Mr. George Flint Reunion West CDD
1408 Hamlin Avenue, Unit E
St. Cloud, FL 34771

Via email:: tvisc arra@ gmscfl.co m; gflint@gmsdl.com

Re:	Master Agreement for District Engineer
Miscellaneous Hourly Tasks as Requested- Construction/Bond Issuance December 2, 2019 - December 29, 2019

Professional Services:
Dated	Description
S. Boyd- Review and Process Requisition for 2019

Hours	Hourly Rate Total Fee

12/19/19

d
S. Boyd- Review and Process Requisition for 2019

4	$150.00  $	600.00

12/20/19

Bonds	4	$150.00  $	600.00
Total	8.00	1,200.00

Mileage:i

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+-- ---+- - --- ---:	i

Date iDescription
,-- --

Miles \	Rate; Amount '

I	l	i

-- ·- - - - - - - - - --  - - - - --- --·-- - - -- - - - ----j   -  -  -  --   --·  ,--- --- -·- --  -· 	·-1·

 	I	I	.

:r otal Reimbursables:

l	$0.ooi

Total Amount Due:	$ 1,200.00

QUALITY•	EXPERIENCE	• RESPONSIVENESS

SECTION VI

Reunion West COD

This Data Sharing And Usage Agreement, hereafter referred to as" Agreement," establishes the terms and conditions under which the Reunion West CDD, hereafter referred to as agency, can acquire and use Osceola County Property Appraiser (OCPA) data that is exempt from Public Records disclosure as defined in FS 119.071.
The confidentiality of personal identifying and location information including: names, physical, mailing, and street addresses, parcel ID, legal property description, neighborhood name, lot number, GPS coordinates, or any other descriptive property information that may reveal identity or home address pertaining to parcels. owned by individuals that have received exempt/confidential status, hereafter referred to as confidential personal identifying and location information, will be protected as follows:
The agency Will not release confidential personal identifying and location information that may reveal identifying and location information of individuals exempted from Public Records disclosure.
.	.
The agency will not present the confidential personal identifying and location information in the results of data analysis (including maps) in any manner that would reveal personal identifying and location information of individuals exempted from Public Records disclosure.
The agency shall comply with all State laws and regulations governing the confidentiality of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying and location information is released.
The terms of this Agreement shall commence on January 1, 2020 and shall run until December 31, 2020, the date if signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually for the following year.
IN WITNESS THEREOF, both the Osceola County Property Appraiser, through its duly authorized representative, and the agency, through its duly authorized representative , have hereunto executed this Data Sharing and Usage Agreement as of the last below written date.

OSCEOLA COUNTY PROPERTY APPRAISER	Reunion West COD

Si  gna t  ur  e: 	_

Signature:. 	

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Print:	Katrina S. Scarb orough

Print:. 	-(=;_.......c::.=..-.·, ,. .,...,...._
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Date:. 	

Title:.

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Date: 	"-"-2--1(17---1.)...z".-..-..		_

Please returned signed original copy in the enclosed self-addressed envelope, no later than January 31, 2020

2505 E IRLO BRONSON MEMORIAL HWY KISSIMMEE, FL 34744
(407) 742-5000
INFO® PROPERTY-APPRAISER_ORr.  •  P	O P F	TV - AP P D A l   C D  nc

S ECTION IX

S ECTION A

S ECTION 1

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1
An act relating to government accountability; amending
s. 11.40, F.S.; specifying that the Governor, the
Commissioner of Education, or the designee of the
Governor or of the commissioner, may notify the
Legislative Auditing Committee of an entity's failure
to comply with certain auditing and financial
reporting requirements; amending s. 11.45, F.S.;
revising definitions and defining the terms "abuse,"
"fraud," and "waste"; excluding water management
districts from certain audit requirements; removing a
cross-reference; authorizing the Auditor General to
conduct audits of tourist development councils and
county tourism promotion agencies; revising reporting
requirements applicable to the Auditor General;
amending s. 11.47, F.S.; specifying that any person
who willfully fails or refuses to provide access to an
employee, officer, or agent of an entity under audit
is subject to a penalty; amending s. 28.35, F.S.;
revising reporting requirements applicable to the
Florida Clerks of Court Operations Corporation;
amending s. 43.16, F.S.; revising the responsibilities
of the Justice Administrative Commission, each state
attorney, each public defender, the criminal conflict
and civil regional counsel, the capital collateral
regional counsel, and the Guardian Ad Litem Program,
to include the establishment and maintenance of
certain internal controls; amending ss. 129.03,
129.06, and 166.241, F.S.; requiring counties and

Page 1 of 33
CODING: Words stricken are deletions; words underlined are additions.

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municipalities to maintain certain budget documents on
the entities' websites for a specified period;
amending s. 215.86, F.S.; revising the purposes for
which management systems and internal controls must be
established and maintained by each state agency and
the judicial branch; amending s. 215.97, F.S.;
revising certain audit threshold requirements;
amending s. 215.985, F.S.; revising the requirements
for a monthly financial statement provided by a water
management district; amending s. 218.31, F.S.:
revising the definition of the term "financial auditn;
amending s. 218.32, F.S.; authorizing the Department
of Financial Services to request additional
information from a local governmental entity in
preparation of an annual report; requiring a local
governmental entity to respond to such requests within
a specified timeframe; requiring the department to
notify the Legislative Auditing Committee of
noncompliance; amending s. 218.33, F.S.; requiring
local governmental entities to establish and maintain
internal controls to achieve specified purposes;
amending s. 218.391, F.S.; revising membership, and
restrictions thereof, for an auditor selection
committee; prescribing requirements and procedures for
selecting an auditor if certain conditions exist;
amending s. 373.536, F.S.; deleting obsolete language;
requiring water management districts to maintain
certain budget documents on the districts' websites
for specified periods; amending s. 1001.42, F.S.;

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authorizing additional internal audits as directed by
the district school board; amending s. 1002.33, F.S.;
revising the responsibilities of the governing board
of a charter school to include the establishment and
maintenance of internal controls; amending s. 1002.37,
F.S.; requiring completion of an annual financial
audit of the Florida Virtual School; specifying audit
requirements; requiring an audit report to be
submitted to the board of trustees of the Florida
Virtual School and the Auditor General; deleting
obsolete provisions; amending s. 1010.01, F.S.;
requiring each school district, Florida College System
institution, and state university to establish and
maintain certain internal controls; creating ss.
1012.8551 and 1012.915, F.S.; specifying applicable
standards as to employee background screening and
investigations of Florida College System and State
University System personnel, respectively; amending s.
218.503, F.S.; conforming provisions and cross-
references to changes made by the act; providing a
declaration of important state interest; providing an
effective date. 81
82	Be It Enacted by the Legislature of the State of Florida: 83
Section 1. Subsection (2) of section 11.40, Florida
Statutes, is amended to read:
11.40 Legislative Auditing Committee.-
(2) Following notification by the Auditor General, the

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Department of Financial Services, e£- the Division of Bond
Finance of the State Board of Administration, the Governor or
his or her designee, or the Commissioner of Education or his or
her designee of the failure of a local governmental entity,
district school board, charter school, or charter technical
career center to comply with the applicable provisions withins. 94	11.45(5)-(7), s. 218.32(1), s. 218.38, ors. 218.503(3), the
Legislative Auditing Committee may schedule a hearing to
determine if the entity should be subject to further state
action. If the committee determines that the entity should be
subject to further state action, the committee shall:
(a) In the case of a local governmental entity or district
school board, direct the Department of Revenue and the
Department of Financial Services to withhold any funds not
pledged for bond debt service satisfaction which are payable to
such entity until the entity complies with the law. The
committee shall specify the date that such action must shall
begin, and the directive must be received by the Department of
Revenue and the Department of Financial Services 30 days before
the date of the distribution mandated by law. The Department of
Revenue and the Department of Financial Services may implement
the provioiono of this paragraph.
(b) In the case of a special district created by:
1. A special act, notify the President of the Senate, the
Speaker of the House of Representatives, the standing committees
of the Senate and the House of Representatives charged with
special district oversight as determined by the presiding
officers of each respective chamber, the legislators who
represent a portion of the geographical jurisdiction of the

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117
118
119	special district, and the Department of Economic Opportunity that the special district has failed to comply with the law. Upon receipt of notification, the Department of Economic	
120	Opportunity shall proceed pursuant to s. 189.062	ors. 189.067.	
121	If the special district remains in noncompliance	after the	
122	process set forth ins. 189.0651, or if a public	hearing is not	
held, the Legislative Auditing Committee may request the
department to proceed pursuant to s. 189.067(3}.
2. A local ordinance, notify the chair or equivalent of the
local general-purpose government pursuant to s. 189.0652 and the
Department of Economic Opportunity that the special district has
failed to comply with the law. Upon receipt of notification, the
department shall proceed pursuant to s. 189.062 ors. 189.067.
If the special district remains in noncompliance after the
process set forth ins. 189.0652, or if a public hearing is not
held, the Legislative Auditing Committee may request the
department to proceed pursuant to s. 189.067(3}.
3. Any manner other than a special act or local ordinance,
notify the Department of Economic Opportunity that the special
district has failed to comply with the law. Upon receipt of
notification, the department shall proceed pursuant to s. 138	189.062 ors. 189.067(3}.
(c} In the case of a charter school or charter technical
career center, notify the appropriate sponsoring entity, which
may terminate the charter pursuant toss. 1002.33 and 1002.34.
Section 2. Subsection (1), paragraph (j} of subsection (2),
paragraph (u} of subsection (3), and paragraph (i} of subsection
(7) of section 11.45, Florida Statutes, are amended, and
paragraph (x} is added to subsection (3) of that section, to

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146	read:		
147		11.45 Definitions; duties; authorities; reports; rules.­	
148		(1) DEFINITIONS.- As used in ss. 11.40-11.51, the term:	
149		(a) "Abuse" means behavior that is deficient or improper	
when compared with behavior that a prudent person would consider
a reasonable and necessary operational practice given the facts
and circumstances. The term includes the misuse of authority or
position for personal gain.
(b)+a+ "Audit" means a financial audit, operational audit,
or performance audit.
J..£1.--fet- "County agency" means a board of county
commissioners or other legislative and governing body of a
county, however styled, including that of a consolidated or
metropolitan government, a clerk of the circuit court, a
separate or ex officio clerk of the county court, a sheriff, a
property appraiser, a tax collector, a supervisor of elections,
or any other officer in whom any portion of the fiscal duties of
a body or officer expressly stated in this paragraph are '1:-l=te­
abeve are uRder law separately placed by law.
(d)-te+- "Financial audit" means an examination of financial

166	statements	in order to express an opinion on the fairness with	
167	which they	are presented in conformity with generally accepted	
168	accounting	principles and an examination to determine whether	
169	operations	are properly conducted in accordance with legal and	
170	regulatory	requirements. Financial audits must be conducted in	
171	accordance	with auditing standards generally accepted in the	
United States and government auditing standards ao adopted by
the Board of AeeouRtaney. When applicable, the scope of
financial audits must shall encompass the additional activities

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necessary to establish compliance with the Single Audit Act
Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
applicable federal law.
(e) "Fraud" means obtaining something of value through
willful misrepresentation, including, but not limited to,
intentional misstatements or intentional omissions of amounts or
disclosures in financial statements to deceive users of
financial statements, theft of an entity's assets, bribery, or
the use of one's position for personal enrichment through the
deliberate misuse or misapplication of an organization's
resources.
l!l 	-fe+ "Governmental entity" means a state agency, a county
agency, or any other entity, however styled, that independently
exercises any type of state or local governmental function.
J_gl-te+- "Local governmental entity" means a county agency,
municipality, tourist development council, county tourism
promotion agency, or special district as defined ins. 189.012
The term, but does not include any housing authority established
under chapter 421.
J..!U_#t "Management letter" means a statement of the
auditor's comments and recommendations.
ill "Operational audit" means an audit whose purpose is
to evaluate management's performance in establishing and

198	maintaining	internal controls, including controls designed to	
199	prevent and	detect fraud, waste, and abuse, and in administering	
200
201
202
203	assigned responsibilities in accordance with applicable laws, administrative rules, contracts, grant agreements, and other guidelines. Operational audits must be conducted in accordance with government auditing standards. Such audits examine internal	

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204	controls that are	designed and placed in operation to	promote	
205	and encourage the	achievement of management's control	objectives	
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228	in the categories of compliance, economic and efficient operations, reliability of financial records and reports, and safeguarding of assets, and identify weaknesses in those internal controls.
J.il-f,ftt- "Performance audit" means an examination of a
program, activity, or function of a governmental entity, conducted in accordance with applicable government auditing standards or auditing and evaluation standards of other appropriate authoritative bodies. The term includes an examination of issues related to:
Economy, efficiency, or effectiveness of the program.
Structure or design of the program to accomplish its goals and objectives.
Adequacy of the program to meet the needs identified by the Legislature or governing body.
Alternative methods of providing program services or products.
Goals, objectives, and performance measures used by the agency to monitor and report program accomplishments.
The accuracy or adequacy of public documents, reports, or requests prepared under the program by state agencies.
Compliance of the program with appropriate policies,
rules, or laws.	
229	8. Any	other issues related to governmental entities as	
230	directed by	the Legislative Auditing Committee.	
231	fil+i:-t-	"Political subdivision" means a separate agency or	
232	unit of local government created or established by law and	

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233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257	includes, but is not limited to, the following and the officers thereof: authority, board, branch, bureau, city, commission, consolidated government, county, department, district, institution, metropolitan government, municipality, office, officer, public corporation, town, or village.
fil-f-1+ "State agency" means a separate agency or unit of
state government created or established by law and includes, but is not limited to, the following and the officers thereof: authority, board, branch, bureau, commission, department, division, institution, office, officer, or public corporation, as the case may be, except any such agency or unit within the legislative branch of state government other than the Florida Public Service Commission.
(m) "Waste" means the act of using or expending resources unreasonably, carelessly, extravagantly, or for no useful purpose.
(2) DUTIES.-The Auditor General shall:
(j) Conduct audits of local governmental entities when determined to be necessary by the Auditor General, when directed by the Legislative Auditing Committee, or when otherwise required by law. No later than 18 months after the release of the audit report, the Auditor General shall perform such appropriate followup procedures as he or she deems necessary to determine the audited entity's progress in addressing the findings and recommendations contained within the Auditor	
258	General's previous report. The	Auditor General shall notify each	
259	member of the audited entity's	governing body and the	
260	Legislative Auditing Committee	of the results of his or her	
261	determination. For purposes of this paragraph, local	

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262
263
264
265
266
267
268
269	governmental entities do not include water management districts.

The Auditor General shall perform his or her duties independently but under the general policies established by the Legislative Auditing Committee. This subsection does not limit the Auditor General's discretionary authority to conduct other audits or engagements of governmental entities as authorized in subsection (3).	
270	(3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.-The	Auditor	
271	General may, pursuant to his or her own authority, or at	the	
272	direction of the Legislative Auditing Committee, conduct	audits	
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290	or other engagements as determined appropriate by the Auditor General of:
(u) The Florida Virtual School pursuant too. 1002.37.
(x) Tourist development councils and county tourism promotion agencies.
(7) AUDITOR GENERAL REPORTING REQUIREMENTS.-
(i) The Auditor General shall annually transmit by July 15, to the President of the Senate, the Speaker of the House of Representatives, and the Department of Financial Services, a list of all school districts, charter schools, charter technical career centers, Florida College System institutions, state universities, and local governmental entities water management districts that have failed to comply with the transparency requirements as identified in the audit reports reviewed pursuant to paragraph (b) and those conducted pursuant to subsection (2).
Section 3. Subsection (3) of section 11.47, Florida Statutes, is amended to read:	

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291
292
293
294
295
296
297
298
299
300
301
302
303
304
305	11.47 Penalties; failure to make a proper audit or examination; making a false report; failure to produce documents or information.-
(3) Any person who willfully fails or refuses to provide access to an employee, officer, or agent of an entity subject to an audit or to furnish or produce any book, record, paper, document, data, or sufficient information necessary to a proper audit or examination which the Auditor General or the Office of Program Policy Analysis and Government Accountability is by law authorized to perform commits sRall be guilty of a misdemeanor of the first degree, punishable as provided ins. 775.082 ors. 775.083.
Section 4. Paragraph (d) of subsection (2) of section 28.35, Florida Statutes, is amended to read:
28.35 Florida Clerks of Court Operations Corporation.­	
306	(2) The duties of the corporation shall include the	
307	following:	
308	(d) Developing and certifying a uniform system of workload	
309	measures and applicable workload standards for court-related	
310	functions as developed by the corporation and clerk workload	
311
312
313
314
315
316
317
318
319	performance in meeting the workload performance standards. These workload measures and workload performance standards shall be designed to facilitate an objective determination of the performance of each clerk in accordance with minimum standards for fiscal management, operational efficiency, and effective collection of fines, fees, service charges, and court costs. The corporation shall develop the workload measures and workload performance standards in consultation with the Legislature. When the corporation finds a clerk has not met the workload	

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320	performance standards, the corporation shall identify the nature	
321	of each deficiency and any corrective action recommended and	
322	taken by the affected clerk of the court. For quarterly periods	
323	ending on the last day of March, June, September, and December	
324	of each year, the corporation shall notify the Legislature of	
325	any clerk not meeting workload performance standards and provide	
326	a copy of any corrective action plans. Such notifications must	
327	be submitted no later than 45 days after the end of the	
328	preceding quarterly period. As used in this subsection, the	
329	term:	
330	1. "Workload measures" means the measurement of the	
331	activities and frequency of the work required for the clerk to	
332	adequately perform the court-related duties of the office as	
333	defined by the membership of the Florida Clerks of Court	
334	Operations Corporation.	
335	2. "Workload performance standards" means the standards	
336	developed to measure the timeliness and effectiveness of the	
337	activities that are accomplished by the clerk in the performance	
338	of the court-related duties of the office as defined by the	
339	membership of the Florida Clerks of Court Operations	
340	Corporation.	
341	Section 5. Present subsections (6) and (7) of section	
342	43.16, Florida Statutes, are renumbered as subsections (7) and	
343	(8), respectively, and a new subsection (6) is added to that	
344	section, to read:	
345	43.16 Justice Administrative Commission; membership, powers	
346	and duties.-	
347	(6) The commission, each state attorney, each public	
348	defender, the criminal conflict and civil regional counsel, the	

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349	capital collateral regional	counsel, and the Guardian Ad Litem	
350	Program shall establish and	maintain internal controls designed	
351	to:		
352	(a) Prevent and detect	fraud, waste, and abuse as defined	
353	in s. 11.45 (1).		
(b)Promote and encourage compliance with applicable laws,
rules, contracts, grant agreements, and best practices.
(c) Support economical and efficient operations.
(d) Ensure reliability of financial records and reports.
(e) Safeguard assets.
Section 6. Paragraph (c) of subsection (3) of section
129.03, Florida Statutes, is amended to read:
129.03 Preparation and adoption of budget.-
(3) The county budget officer, after tentatively
ascertaining the proposed fiscal policies of the board for the
next fiscal year, shall prepare and present to the board a
tentative budget for the next fiscal year for each of the funds
provided in this chapter, including all estimated receipts,
taxes to be levied, and balances expected to be brought forward
and all estimated expenditures, reserves, and balances to be
carried over at the end of the year.
(c) The board shall hold public hearings to adopt tentative
and final budgets pursuant to s. 200.065. The hearings shall be
primarily for the purpose of hearing requests and complaints
from the public regarding the budgets and the proposed tax
levies and for explaining the budget and any proposed or adopted
amendments. The tentative budget must be posted on the county's
official website at least 2 days before the public hearing to
consider such budget and must remain on the website for at least

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378	45 days. The final budget must be posted on the website within	
379	30 days after adoption and must remain on the website for at	
380	least 2 years. The tentative budgets, adopted tentative budgets,	
381	and final budgets shall be filed in the office of the county	
382	auditor as a public record. Sufficient reference in words and	
383	figures to identify the particular transactions must shall be	
384	made in the minutes of the board to record its actions with	
385	reference to the budgets.	
386	Section 7. Paragraph (f) of subsection (2) of section	
387	129.06, Florida Statutes, is amended to read:	
388	129.06 Execution and amendment of budget.-	
389	(2) The board at any time within a fiscal year may amend a	
390	budget for that year, and may within the first 60 days of a	
391	fiscal year amend the budget for the prior fiscal year, as	
392	follows:	
393
394
395
396
397
398
399
400
401
402
403	(f) Unless otherwise prohibited by law, if an amendment to a budget is required for a purpose not specifically authorized in paragraphs (a)-(e), the amendment may be authorized by resolution or ordinance of the board of county commissioners adopted following a public hearing.
1. The public hearing must be advertised at least 2 days, but not more than 5 days, before the date of the hearing. The advertisement must appear in a newspaper of paid general circulation and must identify the name of the taxing authority, the date, place, and time of the hearing, and the purpose of the hearing. The advertisement must also identify each budgetary	
404	fund to be	amended, the source of the funds, the use of the	
405	funds, and	the total amount of each fund's appropriations.	
406	2. If	the board amends the budget pursuant to this	

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paragraph, the adopted amendment must be posted on the county's
official website within 5 days after adoption and must remain on
the website for at least 2 years.
Section 8. Subsections (3) and (5) of section 166.241,
Florida Statutes, are amended to read:
166.241 Fiscal years, budgets, and budget amendments.-
(3) The tentative budget must be posted on the
municipality's official website at least 2 days before the
budget hearing, held pursuant to s. 200.065 or other law, to
consider such budget and must remain on the website for at least
45 days. The final adopted budget must be posted on the
municipality's official website within 30 days after adoption
and must remain on the website for at least 2 years. If the
municipality does not operate an official website, the
municipality must, within a reasonable period of time as

422	established	by the county or counties in which the municipality	
423	is located,	transmit the tentative budget and final budget to	
424	the manager	or administrator of such county or counties who	
425
426
427
428
429
430
431
432
433
434
435	shall post the budgets on the county's website.
(5) If the governing body of a municipality amends the budget pursuant to paragraph (4)(c), the adopted amendment must be posted on the official website of the municipality within 5 days after adoption and must remain on the website for at least 2 years. If the municipality does not operate an official website, the municipality must, within a reasonable period of time as established by the county or counties in which the municipality is located, transmit the adopted amendment to the manager or administrator of such county or counties who shall post the adopted amendment on the county's website.	

\

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436	Section 9. Section 215.86, Florida Statutes, is amended to	
437	read:	
438	215.86 Management systems and controls.-Each state agency	
439	and the judicial branch as defined ins. 216.011 shall establish	
440	and maintain management systems and internal controls designed	
441	to:	
442	(1) Prevent and detect fraud, waste, and abuse as defined	
443	ins. 11.45(1).	
444	ill Promote and encourage compliance with applicable laws,	
445	rules, contracts, and grant agreernents.T	
446	(3) Support economical and economic, efficient, and	
447	effective operations T	
448	(4) Ensure reliability of financial records and reports T	
449	(5) Safeguard and safeguarding of assets. Accounting	
450	systems and procedures shall be designed to fulfill the	
451	requirements of generally accepted accounting principles.	
452	Section 10. Paragraph (a) of subsection (2) of section	
453	215.97, Florida Statutes, is amended to read:	
454	215.97 Florida Single Audit Act.-	
455	(2) As used in this section, the term:	
456	(a) "Audit threshold" means the threshold amount used to	
457	determine when a state single audit or project-specific audit of	
458	a nonstate entity shall be conducted in accordance with this	
459
460
461
462
463
464	section. Each nonstate entity that expends a total amount of state financial assistance equal to or in excess of $750,000 in any fiscal year of such nonstate entity shall be required to have a state single audit7	or a project-specific audit7	for such fiscal year in accordance with the requirements of this section. Every 2 years the Auditor General, After consulting with the	

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465	Executive Office of the Governor, the Department of Financial	
466	Services, and all state awarding agencies, the Auditor General	
467	shall periodically review the threshold amount for requiring	
468	audits under this section and may recommend any appropriate	
469	statutory change to revise the threshold amount in the annual	
470	report submitted to the Legislature pursuant to s. 11.45(7)(h)	
471	adjust ouch threshold afflount consistent with the purposes of	
472	this section.	
473	Section 11. Subsection (11) of section 215.985, Florida	
474	Statutes, is amended to read:	
475	215.985 Transparency in government spending.-	
476	(11) Each water management district shall provide a monthly	
477	financial statement in the form and manner prescribed by the	
478	Department of Financial Services to the district's -i-t-o- governing	
479	board and make such monthly financial statement available for	
480	public access on its website.	
481	Section 12. Subsection (17) of section 218.31, Florida	
482	Statutes, is amended to read:	
483	218.31 Definitions.-As used in this part, except where the	
484	context clearly indicates a different meaning:	
485	(17) "Financial audit" means an examination of financial	
486	statements in order to express an opinion on the fairness with	
487	which they are presented in conformity with generally accepted	
488	accounting principles and an examination to determine whether	
489	operations are properly conducted in accordance with legal and	
490	regulatory requirements. Financial audits must be conducted in	
491	accordance with auditing standards generally accepted in the	
492	United States and government auditing standards ao adopted by	
493	the Board of Accountancy and as prescribed by rules profflulgated	

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by the Auditor General. When applicable, the scope of financial
audits must shall encompass the additional activities necessary
to establish compliance with the Single Audit Act Amendments of
1996, 31 U.S.C. ss. 7501-7507, and other applicable federal law.
Section 13. Subsection (2) of section 218.32, Florida
Statutes, is amended to read:
218.32 Annual financial reports; local governmental
entities.-
(2) The department shall annually by December 1 file a
verified report with the Governor, the Legislature, the Auditor
General, and the Special District Accountability Program of the
Department of Economic Opportunity showing the revenues, both
locally derived and derived from intergovernmental transfers,
and the expenditures of each local governmental entity, regional
planning council, local government finance commission, and
municipal power corporation that is required to submit an annual
financial report. In preparing the verified report, the
department may request additional information from the local
governmental entity. The information requested must be provided
to the department within 45 days after the request. If the local
governmental entity does not comply with the request, the
department shall notify the Legislative Auditing Committee,
which may take action pursuant to s. 11.40(2). The report must
include, but is not limited to:
(a) The total revenues and expenditures of each local
governmental entity that is a component unit included in the
annual financial report of the reporting entity.
(b) The amount of outstanding long-term debt by each local
governmental entity. For purposes of this paragraph, the term

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523	"long-term debt" means any agreement or series of agreements to	
524	pay money, which, at inception, contemplate terms of payment	
525	exceeding 1 year in duration.	
526	Section 14. Present subsection (3) of section 218.33,	
527	Florida Statutes, is renumbered as subsection (4), and a new	
528	subsection (3) is added to that section, to read:	
529	218.33 Local governmental entities; establishment of	
530	uniform fiscal years and accounting practices and procedures.­	
531	(3) Each local governmental entity shall establish and	
532	maintain internal controls designed to:	
533	(a) Prevent and detect fraud, waste, and abuse as defined	
534	ins. 11.45(1).	
535	(b) Promote and encourage compliance with applicable laws,	
536	rules, contracts, grant agreements, and best practices.	
537	(c) Support economical and efficient operations.	
538	(d) Ensure reliability of financial records and reports.	
539	(e) Safeguard assets.	
540	Section 15. Subsections (2), (3), and (4) of section	
541	218.391, Florida Statutes, are amended, and subsection (9) is	
542	added to that section, to read:	
543	218.391 Auditor selection procedures.-	
544	(2) The governing body of a charter county, municipality,	
545	special district, district school board, charter school, or	
546	charter technical career center shall establish an auditor	
547	selection audit committee.	
548	(a) The auditor selection committee for a Each nonchartcr	
549	county must shall establish an audit cofflfflittcc that, at a	
550	minimum, shall consist of each of the county officers elected	
551	pursuant to the county charter ors. l(d), Art. VIII of the	

20197014er
State Constitution7	or their respective designees a desigftee,
and one member of the board of county commissioners or its
designee.
(b) The auditor selection committee for a municipality,
special district, district school board, charter school, or
charter technical career center must consist of at least three
members. One member of the auditor selection committee must be a
member of the governing body of an entity specified in this
paragraph, who shall serve as the chair of the committee.
(c) An employee, a chief executive officer, or a chief
financial officer of the county, municipality, special district,
district school board, charter school, or charter technical
career center may not serve as a member of an auditor selection
committee established under this subsection; however, an
employee, a chief executive officer, or a chief financial
officer of the county, municipality, special district, district
school board, charter school, or charter technical career center
may serve in an advisory capacity.
(d) The primary purpose of the auditor selection audit
committee is to assist the governing body in selecting an
auditor to conduct the annual financial audit required ins.
218.39; however, the audit committee may serve other audit
oversight purposes as determined by the entity's governing body.
The public may sRall not be excluded from the proceedings under
this section.
(3) The auditor selection audit committee shall:
(a) Establish factors to use for the evaluation of audit
services to be provided by a certified public accounting firm
duly licensed under chapter 473 and qualified to conduct audits

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581	in accordance with government auditing standards as adopted by	
582	the Florida Board of Accountancy. Such factors shall include,	
583	but are not limited to, ability of personnel, experience,	
584	ability to furnish the required services, and such other factors	
585	as may be determined by the committee to be applicable to its	
586	particular requirements.	
587	(b) Publicly announce requests for proposals. Public	
588	announcements must include, at a minimum, a brief description of	
589	the audit and indicate how interested firms can apply for	
590	consideration.	
591	(c) Provide interested firms with a request for proposal.	
592	The request for proposal shall include information on how	
593	proposals are to be evaluated and such other information the	
594	committee determines is necessary for the firm to prepare a	
595	proposal.	
596	(d) Evaluate proposals provided by qualified firms. If	
597	compensation is one of the factors established pursuant to	
598	paragraph (a), it shall not be the sole or predominant factor	
599	used to evaluate proposals.	
600	(e) Rank and recommend in order of preference no fewer than	
601	three firms deemed to be the most highly qualified to perform	
602	the required services after considering the factors established	
603	pursuant to paragraph (a). If fewer than three firms respond to	
604	the request for proposal, the committee shall recommend such	
605	firms as it deems to be the most highly qualified.	
606	(4) The governing body shall inquire of qualified firms as	
607	to the basis of compensation, select one of the firms	
608	recommended by the auditor selection audit committee, and	
609	negotiate a contract, using one of the following methods:	

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610		(a) If compensation is not one of the factors established 611	pursuant to paragraph (3)(a) and not used to evaluate firms
612	pursuant to paragraph (3)(e), the governing body shall negotiate 613	a contract with the firm ranked first. If the governing body is 614	unable to negotiate a satisfactory contract with that firm,
615	negotiations with that firm shall be formally terminated, and 616	the governing body shall then undertake negotiations with the 617	second-ranked firm. Failing accord with the second-ranked firm, 618	negotiations shall then be terminated with that firm and
619	undertaken with the third-ranked firm. Negotiations with the 620	other ranked firms shall be undertaken in the same manner. The 621	governing body, in negotiating with firms, may reopen formal 622	negotiations with any one of the three top-ranked firms, but it 623	may not negotiate with more than one firm at a time.
624		(b) If compensation is one of the factors established 625	pursuant to paragraph (3)(a) and used in the evaluation of
626	proposals pursuant to paragraph (3)(d), the governing body shall 627	select the highest-ranked qualified firm or must document in its 628	public records the reason for not selecting the highest-ranked 629	qualified firm.
630		(c) The governing body may select a firm recommended by the 631	audit committee and negotiate a contract with one of the
632	recommended firms using an appropriate alternative negotiation 633	method for which compensation is not the sole or predominant 634	factor used to select the firm.
635		(d) In negotiations with firms under this section, the 636	governing body may allow a designee to conduct negotiations on 637	its behalf.
638	(9) If the entity fails to select the auditor in accordance

2019 Legislature	cs  for SB 7014

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639	with the requirements of subsections (3)-(6), the entity must 640	again perform the auditor selection process in accordance with 641	this section to select an auditor to conduct audits for
642	subsequent fiscal years.
643		Section 16. Paragraph (e) of subsection (4), paragraph (d) 644	of subsection (5), and paragraph (d) of subsection (6) of
645	section 373.536, Florida Statutes, are amended to read:

646	373.536 District budget and hearing thereon.-	
647	(4) BUDGET CONTROLS; FINANCIAL INFORMATION.-	
648	(e) By September 1, 2012, Each district shall provide a	
649	monthly financial statement in the form and manner prescribed by 650	the Department of Financial Services to the district's governing 651	board and make such monthly financial statement available for 652	public access on its website.
653	(5) TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
654	APPROVAL.-
655		(d) Each district shall, by August 1 of each year, submit 656	for review a tentative budget and a description of any
657	significant changes from the preliminary budget submitted to the 658	Legislature pursuant to s. 373.535 to the Governor, the
659	President of the Senate, the Speaker of the House of
660	Representatives, the chairs of all legislative committees and 661	subcommittees having substantive or fiscal jurisdiction over 662	water management districts, as determined by the President of 663	the Senate or the Speaker of the House of Representatives, as 664	applicable, the secretary of the department, and the governing 665	body of each county in which the district has jurisdiction or 666	derives any funds for the operations of the district. The
667	tentative budget must be posted on the district's official

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668	website at least 2 days before budget hearings held pursuant to 669	s. 200.065 or other law and must remain on the website for at 670	least 45 days.
671	(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN;
672	WATER RESOURCE DEVELOPMENT WORK PROGRAM.-
673		(d) The final adopted budget must be posted on the water 674	management district's official website within 30 days after 675	adoption and must remain on the website for at least 2 years. 676		Section 17. Paragraph (1) of subsection (12) of section
677	1001.42, Florida Statutes, as amended by chapter 2018-5, Laws of 678	Florida, is amended to read:
679     1001.42 Powers and duties of district school board.-The 680 district school board, acting as a board, shall exercise all 681 powers and perform all duties listed below:
682		(12) FINANCE.-Take steps to assure students adequate 683	educational facilities through the financial procedure
684	authorized in chapters 1010 and 1011 and as prescribed below: 685		(1) Internal auditor.-May  or, in the case of a school 686	district receiving annual federal, state, and local funds in 687	excess of $500 million, shall employ an internal auditor. The
688	scope of the internal auditor shall not be restricted and shall 689	include every functional and program area of the school system. 690		1. The internal auditor shall perform ongoing financial 691	verification of the financial records of the school district, a 692	comprehensive risk assessment of all areas of the school system 693	every 5 years, and other audits and reviews as the district
694	school board directs for determining:
695		a. The adequacy of internal controls designed to prevent 696	and detect fraud, waste, and abuse as defined ins. 11.45(1).

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697	b. Compliance with applicable laws, rules, contracts, grant	
698	agreements, district school board-approved policies, and best	
699	practices .	
700	c. The efficiency of operations.	
701	d. The reliability of financial records and reports.	
702	e. The safeguarding of assets.	
703	f. Financial solvency.	
704	g. Projected revenues and expenditures.	
705	h. The rate of change in the general fund balance.	
706	2. The internal auditor shall prepare audit reports of his	
707	or her findings and report directly to the district school board	
708	or its designee.	
709	3. Any person responsible for furnishing or producing any	
710	book, record, paper, document, data, or sufficient information	
711	necessary to conduct a proper audit or examination which the	
712	internal auditor is by law authorized to perform is subject to	
713	the provisions of s. 11.47(3) and (4).	
714	Section 18. Paragraph (j) of subsection (9) of section	
715	1002.33, Florida Statutes, is amended to read:	
716	1002.33 Charter schools.-	
717	(9) CHARTER SCHOOL REQUIREMENTS.-	
718	(j) The governing body of the charter school shall be	
719	responsible for:	
720	1. Establishing and maintaining internal controls designed	
721	to:	
722	a. Prevent and detect fraud, waste, and abuse as defined in	
723	s. 11.45(1).	
724	b. Promote and encourage compliance with applicable laws,	
725	rules, contracts, grant agreements, and best practices.	

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726
727
728	Support economical and efficient operations.
Ensure reliability of financial records and reports. e. Safeguard assets.	
729	h	Ensuring that	the charter school has retained the	
730	services of a certified	public accountant or auditor for the	
731	annual financial audit,	pursuant to s. 1002.345(2), who shall	
732	submit the report to the governing body.
733		l....:.." -;- Reviewing and approving the audit report, including 734	audit findings and recommendations for the financial recovery
735	plan.
736		4.a. Performing the duties ins. 1002.345, including 737	monitoring a corrective action plan.
738		b. Monitoring a financial recovery plan in order to ensure 739	compliance.
740	2-.:_ Participating in governance training approved by the
741	department which must include government in the sunshine, 742	conflicts of interest, ethics, and financial responsibility.
743	Section 19. Present subsections (6) through (10) of section
744	1002.37, Florida Statutes, are renumbered as subsections (7)
745	through (11), respectively, present subsection (6) is amended, 746	and a new subsection (6) is added to that section, to read: 747		1002.37 The Florida Virtual School.-
748		(6) The Florida Virtual School shall have an annual 749	financial audit of its accounts and records conducted by an 750	independent auditor who is a certified public accountant  751	licensed under chapter 473. The independent auditor shall 752	conduct the audit in accordance with rules adopted by the
753	Auditor General pursuant to s. 11.45 and, upon completion of the 754	audit, shall prepare an audit report in accordance with such

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755	rules. The audit report must include a written statement by the	
756	board of trustees describing corrective action to be taken in	
757	response to each of the independent auditor's recommendations	
758	included in the audit report. The independent auditor shall	
759	submit the audit report to the board of trustees and the Auditor	
760	General no later than 9 months after the end of the preceding	
761	fiscal year.	
762	fil-+6+- The board of trustees shall annually submit to the	
763	Governor, the Legislature, the Commissioner of Education, and	
764	the State Board of Education the audit report prepared pursuant	
765	to subsection (6) and a complete and detailed report setting	
766	forth:	
767	(a) The operations and accomplishments of the Florida	
768	Virtual School within the state and those occurring outside the	
769	state as Florida Virtual School Global.	
770	(b) The marketing and operational plan for the Florida	
771	Virtual School and Florida Virtual School Global, including	
772	recommendations regarding methods for improving the delivery of	
773	education through the Internet and other distance learning	
774	technology.	
775	(c) The assets and liabilities of the Florida Virtual	
776	School and Florida Virtual School Global at the end of the	
777	fiscal year.	
778	(d) A copy of aR aRRual fiRaReial audit of the accouRto aRd	
779	records of the Florida Virtual School aRd Florida Virtual School	
780	Global, eoRdueted by aR iRdepeRdeRt certified public aecouRtaRt	
781	aRd performed iR aecordaAce with rules adopted by the Auditor	
782	GeReral.	
783	J.s:!l-fe+ Recommendations regarding the unit cost of providing	

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784	services to students through the Florida Virtual School and	
785	Florida	Virtual School Global. In order to most effectively	
786	develop	public policy regarding any future funding of the	
787	Florida	Virtual School, it is imperative that the cost of the	
788	program	is accurately identified. The identified cost of the	
789	program	must be based on reliable data.	
790	M+B- Recommendations regarding an accountability
791	mechanism to assess the effectiveness of the services provided 792	by the Florida Virtual School and Florida Virtual School Global. 793		Section 20. Subsection (5) is added to section 1010.01,
794	Florida Statutes, to read:
795	1010.01 Uniform records and accounts.-
796	(5) Each school district, Florida College System
797	institution, and state university shall establish and maintain 798	internal controls designed to:
799		(a) Prevent and detect fraud, waste, and abuse as defined 800	in s. 11.45(1).
801		(b) Promote and encourage compliance with applicable laws, 802	rules, contracts, grant agreements, and best practices.
803	(c) Support economical and efficient operations.
804	(d) Ensure reliability of financial records and reports. 805	(e) Safeguard assets.
806	Section 21. Section 1012.8551, Florida Statutes, is created
807	to read:
808		1012.8551 Employee background screening and investigations 809	for Florida College System personnel.-Section 110.1127 applies 810	to each institution in the Florida College System. Each
811	institution must designate the positions subject to background 812	screening and investigation pursuant to that section.

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813	Section 22. Section 1012.915, Florida Statutes, is created	
814	to read:	
815	1012.915 Employee background screening and investigations	
816	for State University System personnel.-Section 110.1127 applies	
817	to each institution in the State University System. Each	
818	institution must designate the positions subject to background	
819	screening and investigation pursuant to that section.	
820	Section 23. Subsection (3) of section 218.503, Florida	
821	Statutes, is amended to read:	
822	218.503 Determination of financial emergency.-	
823	(3) Upon notification that one or more of the conditions in	
824	subsection (1) have occurred or will occur if action is not	
825	taken to assist the local governmental entity or district school	
826
827
828
829
830	board, the Governor or his or her designee shall contact the local governmental entity or the Commissioner of Education or his or her designee shall contact the district school board
a propriate, to determine what actions have been taken by the local governmental entity or the district school board to	
831	resolve or prevent	the condition. The information requested must	
832	be provided within	45 days after the date of the request. If the	
833	local governmental	entity or the district school board does not	
834
835
836
837
838
839
840
841	comply with the request, the Governor or his or her designee or the Commissioner of Education or his or her designee shall notify t e fflembers of the Legislative Auditing Committee, which w-tre may take action pursuant to s. 11.40(2) 11.40. The Governor or the Commissioner of Education, as appropriate, shall determine whether the local governmental entity or the district school board needs state assistance to resolve or prevent the condition. If state assistance is needed, the local governmental	

2019 Legislature	cs  for SB 7014

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842
843
844
845
846
847
848
849
850
851
852
853
854
855	entity or district school board is considered to be in a state of financial emergency. The Governor or the Commissioner of Education, as appropriate, has the authority to implement measures as set forth in ss. 218.50-218.504 to assist the local governmental entity or district school board in resolving the financial emergency. Such measures may include, but are not limited to:
Requiring approval of the local governmental entity's budget by the Governor or approval of the district school board's budget by the Commissioner of Education.
Authorizing a state loan to a local governmental entity and providing for repayment of same.
Prohibiting a local governmental entity or district school board from issuing bonds, notes, certificates of	
856	indebtedness, or any	other form of debt until such time as it is	
857	no longer subject to	this section.	
858	(d) Making such	inspections and reviews of records,	
859
860
861
862
863
864
865
866
867
868
869
870	information, reports, and assets of the local governmental entity or district school board as are needed. The appropriate local officials shall cooperate in such inspections and reviews.
Consulting with officials and auditors of the local governmental entity or the district school board and the appropriate state officials regarding any steps necessary to bring the books of account, accounting systems, financial procedures, and reports into compliance with state requirements.
Providing technical assistance to the local governmental entity or the district school board.
l. Establishing a financial emergency board to oversee the activities of the local governmental entity or the district	

2019 Legislature	CS for SB 7014

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871	school board. If a financial emergency board is established for 872	a local governmental entity, the Governor shall appoint board 873	members and select a chair. If a financial emergency board is 874	established for a district school board, the State Board of
875	Education shall appoint board members and select a chair. The 876	financial emergency board shall adopt such rules as are
877	necessary for conducting board business. The board may:
878		a. Make such reviews of records, reports, and assets of the 879	local governmental entity or the district school board as are 880	needed.
881		b. Consult with officials and auditors of the local 882	governmental entity or the district school board and the
883	appropriate state officials regarding any steps necessary to

884	bring the books	of account, accounting systems, financial	
885	procedures, and	reports of the local governmental entity or the	
886	district school	board into compliance with state requirements.	
887
888
889	c. Review the operations, management, efficiency, productivity, and financing of functions and operations of the
local governmental entity or the district school board.	
890	d. Consult with	other governmental entities for the	
891	consolidation of all	administrative direction and support	
892	services, including,	but not limited to, services for asset	
893	sales, economic and community development, building inspections, 894	parks and recreation, facilities management, engineering  and 895	construction, insurance coverage, risk management, planning and 896	zoning, information systems, fleet management, and purchasing.
897		2. The recommendations and reports made by the financial 898	emergency board must be submitted to the Governor for local 899	governmental entities or to the Commissioner of Education and

2019 Legislature	cs for SB 7014

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900
901
902
903
904
905
906	the State Board of Education for district school boards for appropriate action.
(h) Requiring and approving a plan, to be prepared by officials of the local governmental entity or the district school board in consultation with the appropriate state officials, prescribing actions that will cause the local governmental entity or district school board to no longer be	
907	subject	to this section. The plan must include, but need not be	
908	limited	to:	
909	1.	Provision for payment in full of obligations outlined in	
910	subsection (1), designated as priority items, which are	
911	currently due or will	come due.	
912	2. Establishment	of priority budgeting or zero-based	
913	budgeting in order to	eliminate items that are not affordable.	
914		3. The prohibition of a level of operations which can be 915	sustained only with nonrecurring revenues.
916		4. Provisions implementing the consolidation, sourcing, or 917	discontinuance of all administrative direction and support
918	services, including, but not limited to, services for asset
919	sales, economic and community development, building inspections, 920	parks and recreation, facilities management,  engineering and 921	construction, insurance coverage, risk management, planning and 922	zoning, information systems, fleet management, and purchasing.
923	Section 24. The Legislature finds that a proper and
924	legitimate state purpose is served when internal controls are 925	established to prevent and detect fraud, waste, and abuse and to 926	safeguard and account for government funds and property.
927	Therefore, the Legislature determines and declares that this act 928	fulfills an important state interest.

2019 Legislature	CS for SB 7014

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929	Section 25. This act shall take effect July 1, 2019.

S ECTION C

S ECTION 1

Reunion East

Item#	Meeting Assigned	
Action Item	
Assigned To:	
Date Due	
Status	
Comments	

1	
3/14/11	
Irrigation Turnover	
Developer		
On Hold	Issue on Hold Pending CUP Negotiation	

2	

3/16/17	

Allocation of 532 Costs	

Scheerer/d'Adesk y		

On Hold	Proposals from Yellowstone presented at August meeting. Counsel Sent Demand Letters for Costs to Each Parcel Owner. Publix
Declined Sharing Costs.	

3	

4/11/19	

Corolla Court Parking Issue;
Evaluation of Addition of Street Parkinq Towaway Zones	

Williams/Cruz/ Scheerer		

In Process	Towing enforcement and towing agreements executed February 2020. Operation guidelines approved 02/13/20. No Parking sign installation
completed 02/28/20.	

4	
4/11/19	
Creating Dog Parks/Playground	
Goldstein		Partially Complete	Dog Park Complete; Playground Currently in Permitting	

5	

2/13/20	

Acess to Reunion Village/Davenport Creek bridge	

Flint		

In Process	
Encore agreed to have a gate at the entrance to the residential portion of Reunion Village and then another resident only gate before crossing the Davenport Creek bridge going into Reunion proper. Plats, constructions
plans, etc. requested 02/28/20	

Reunion West

Item#	Meeting Assigned	
Action Item	
Assigned To:	
Date Due	
Status	
Comments	

Item#	Meeting Assigned	
Action Item	
Assigned To:	
Date Due	
Status	
Comments	

1	

2/21/19	

Cost to Install Parking Spaces at Valhalla Mail Kiosk Area	

Boyd		

In Process	Currently in Permitting. A landscape architect has been engaged. Florida Site and Seed is the low bidder for the project. Bids will be presented at
March meeting.	

2	

2/21/19	

Evaluate Traffic Lanes for Sinclair Road Gate	

Boyd		

In Process	Due to the removal of a driveway, the project scope is now painting only.
The DE is trying to get the project
removed from the County permit application.	

..
S ECTION 2

Reunion West
Community Development District
Summary of  Check Register

February 1, 2020 to February 29, 2020

	Fund	Date	CheckNo.'s	Amount	
	General Fund	2/5/20	1554	$	132.00	
		2/6/20	1555		
		2/7/20	1556	$	7,419.56	
		2/10/20	1557	$	848.86	
		2/14/20	1558-1562	$	144,336.64	
		2/18/20	1563	$	355.00	
		2/19/20	1564	$	1,056.34	
		2/24/20	1565	$	918.95	
				$	439,700.63	
	Replacement & Maintenance Fund	2/6/20	19	$	70,851.61	
				$	70,851.61	

'	284,633.28

$	s10,ss2.24 I

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 3/04/20
***  CHECK DATES 02/01/2020 - 02/29/2020 ***	REUNION WEST-GENERAL FUND
BANK A GENERAL FUND

PAGE	1

CHECK  VEND# •...•INVOICE........EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

STATUS	AMOUNT	•..•CHECK••••• AMOUNT	#

2/05/20 00035

2/06/20 00029

1/31/20 183172	202001 300-13100-10100
AQUATIC PLANT MGMT JAN20 1/31/20 183172	202001 320-53800-47000
AQUATIC PLANT MGMT JAN20
APPLIED AQUATIC MANAGEMENT, INC.
2/06/20 02062020 202002 300-20700-10100
EXP DUE TO RE SEPT-DEC19

*	73.92
*	58.08

*	284,633•.28

132.00 001554

- - - - - - - - - - - - -

REUNION EAST CDD

284,633.28 001555

2/07/20 00020	2/01/20 464	202002 310-51300-34000
MANAGEMENT FEES-FEB20
2/01/20 464	202002 310-51300-35100
INFORMATION TECH-FEB20
2/01/20 464	202002 310-51300-31300
DISSEMINATION FEE-FEB20

*	3,689.50
*	183.33
*	833.33

2/01/20

464	202002 310-51300-51000
OFFICE SUPPLIES

*	15.72

2/01/20 464	202002 310-51300-42000
POSTAGE
2/01/20 464	202002 310-51300-42500
COPIES
2/01/20 465	202002 320-53800-12000
FIELD MANAGEMENT-FEB20

*	19.95
*	68.40
*	2,609.33

- - - - - - - - - - - - -

GOVERNMENTAL MANAGEMENT SERVICES

-  - - -  -  - - - -  - -7,-41-9.-56-

001556

2/10/20 00051	2/05/20 2557	202001 310-51300-31100	*
ATTEND CDD MTG/MILEAGE
2/05/20 2558	202001 310-51300-31100	*

323.86
150.00

2/05/20

MAIL KIOSK PERMITTING
2559	202001 310-51300-31100
PERMITTING/BIDDING COORD.

*	375.00

2/14/20 00031

BOYD CIVIL ENGINEERING
2/13/20 02132020 202002 300-20700-10000
FY20 DEBT SERV SER2004-l

- - -  - - - - -  - - -  -84-8.-86-
*	69,986.70

001557

2/14/20 00031

REUNION WEST C/0 USBANK
2/13/20 02132020 202002 300-20700-10400
FY20 DEBT SERV SER2015

- - - -  -  -  -  -  -  - 6-9,-98-6.-70- 001558
*	17,174.09

2/14/20 00031

REUNION WEST C/0 USBANK
2/13/20 02132020 202002 300-20700-10500
FY20 DEBT SERV SER2016

- -  -  -  -  - - - - - -17-,1-74.-09-
*	28,267.91

001559

REUNION WEST C/0 USBANK	28,267.91 001560

REUW REUNION WEST	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 3/04/20
***  CHECK DATES 02/01/2020 - 02/29/2020 ***	REUNION WEST-GENERAL FUND
BANK A GENERAL FUND

PAGE	2

CHECK  VEND# .•...INVOICE...•.••.EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

STATUS	AMOUNT	.••.CHECK..••.
AMOUNT	#

2/14/20 00031

2/14/20 00031

2/13/20 02132020 202002 300-20700-10600
FY20 DEBT SERV SER2017
REUNION WEST C/0 USBANK
2/13/20 02132020 202002 300-20700-10700
FY20 DEBT SERV SER2019

*	26,667.84

-

- - - - - - -  -  -	-26,-6-67-.84- 001561
*	2,240.10

REUNION WEST C/0 USBANK
2/18/20 00051	10/31/19 2460	201910 310-51300-31100
S.BOYD-MAIL KIOSK PERMIT 10/31/19 2461	201910 310-51300-31100
TRADITION BLVD WIIDE/PRNT

- - - - -  -  -  - - - -2-,2-40.-10- 001562
*	150.00
*	205.00

2/19/20 00036

BOYD CIVIL ENGINEERING
1/16/20 DUKE-DUK 201912 320-53800-43000
DUKE ENERGY #12715 05144
1/16/20 DUKE-DUK 201912 320-53800-43000
DUKE ENERGY #31537 19104
1/29/20 TOHO-TOH 201912 320-53800-43100 TOHO METER#62644093 DEC19

- - -  -  - - - - - - - -35-5.-00-
*	494.39
*	181.82
*	380.13

001563

2/24/20 00043

REUNION RESORT
2/20/20 89930	202001 310-51300-31500
MTG/BOND RPRTS/DOCS/CERT.

-  -  -  -  -  - - -  - - -1,-05-6.-34- 001564
*	918.95

LATHAM,LUNA,EDEN & BEAUDINE,LLP

TOTAL FOR BANK A TOTAL FOR REGISTER

439,700.63
439,700.63

918.95 001565

REUW REUNION WEST	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 3/04/20
***  CHECK DATES 02/01/2020 - 02/29/2020 ***	REUNION WEST-R&M
BANK C REPLACEMENT & MAINT

PAGE	1

CHECK  VEND# .•.••INVOICE•••••..•EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
2/06/20 00001	2/06/20 02062020 202002 300-20700-10100
EXP DUE TO RE R&M MAR-DEC

STATUS	AMOUNT	..•.CHECK.....
AMOUNT	#
*	70,851.61

REUNION EAST COD	70,851.61 000019

TOTAL FOR BANK C TOTAL FOR REGISTER

70,851.61
70,851.61

REUW REUNION WEST	TVISCARRA

S ECTION 3

•

•	•

•

•

•

Reunion West
Community Development District

Unaudited Financial Reporting

January 31, 2020

Table of Contents

 	Balanee Sheet 

General Fund Income Statement

 	Replacement & Maintenance Income Statement 

Debt Service Series 2004-1Income Statement

 	Debt Service Series 2015 Income Statement 

Debt Service Series 2016 Income Statement

 	Debt Service Series 2017 Income Statement 

Debt Service Series 2019 Income Statement

CapitaI Projects Series 2015 Income Statement

Capital Projects Series 2016 Income Statement

Capital Projects Series 2017 Income Statement

CapitaI Projects Series 2019 Income Statement

13-14 	Month to Month

15	FY20 Assessment Receipt Schedule

COMMUNITY DEVELOPMENT DISTRICT COMBINED BALANCE SHEET
January 31, 2020

	
General	Replacement
& Maintenance	Debt
Service	Capital
Projects		(Memorandum Only)
2020	

Ailllli
CASH	

$1,305,998	

$145,242				

$1,451,240	
CUSTODY ACCOUNT	$2,871					$2,871	
STATE BOARD OF ADMINISTRATION		$1,084,259				$1,084,259	
DUE FROM REUNION EAST	$22,772					$22,772	
INVESTMENTS							
SERIES 2004-1							
Reserve			$669,007			$669,007	
Revenue			$1,154,361			$1,154,361	
General Redemption			$392			$392	
SERIES 2015							
Reserve			$164,220			$164,220	
Revenue			$298,160			$298,160	
Construction					$5	$5	
SERIES 2016							
Reserve			$274,520			$274,S20	
Revenue			$424,819			$424,819	
Prepayment			$23			$23	
Construction					$67	$67	
SERIES 2017							
Reserve			$257,952			$257,952	
Revenue			$383,437			$383,437	
Prepayment			$2,005			$2,005	
Construction					$609	$609	
SERIES 2019							
Reserve	$329,648		$329,648	
Revenue	$324,639		$324,639	
Interest	$160,379		$160,379	
Construction		$89,780	$89,780	

TOTAL ASSETS	$1,331,641	$1,229,500	$4,443,562	$90,461	$7,095,165

LIABILITIES·
ACCOUNTS PAYABLE	
$3,311				
$3,311	
DUE TO REUNION EAST	$353,995	$72,436			$426,431	
DUE TO DEVELOPER	$2,883				$2,883	
FUNDEOUIJY: FUND BALANCES:
ASSIGNED		

$1,157,065			

$1,157,065	
UNASSIGNED	$971,451				$971,451	
RESTRICTED FOR DEBT 2004-1			$1,823,761		$1,823,761	
RESTRICTED FOR DEBT 2015			$462,379		$462,379	
RESTRICTED FOR DEBT 2016			$699,362		$699,362	
RESTRICTED FOR DEBT 2017			$643,395		$643,395	
RESTRICTED FOR DEBT 2019			$814,665		$814,665	
RESTRICTED FOR CAP. PROJ. 2015				$5	$5	
RESTRICTED FOR CAP. PROJ. 2016				$67	$67	
RESTRICTED FOR CAP. PROJ. 2017				$609	$609	
RESTRICTED FOR CAP. PROJ. 2019				$89,780	$89,780	
TOTAL LIABILITIES & FUND EQUITY						
& OTHER CREDITS	$113311641	$112291500	$41  443,     562	$90 461	$71095,165	

COMMUNllY  DEVELOPMENT DISTRICT

General Fund
Statement of Revenues & Expenditures
For The Period Ending January 31, 2020

.!WilliWl.

ADOPTED	PRORATED BUDGET	ACTUAL
 	BUDGET	THRU 1/31/20	THRU 1/31/20	VARIANCE	

Special Assessments• Tax Collector	$1,093,855	$808,969	$808,969	$0 S I       Assessments• Direct		$203,476	$100,440	$100,440	$0 Interest			$0		$0		$2	$2
TOTAL REVENUES	$1 ,2 97,331	$909,409	$909,410	s2 I

EXPENPITYRES·

APMJNISTRAT/VEi

Supervb or Fees	$12,000	$4,000	$2,400	$1,600
FICA	$918	$306	$184	$122
Engineering	$8 ,000	$2 ,667	$2 ,052	$615
Attorney	$20 ,000	$6,667	$3,191	$3,475
Trustee Fee	$21,000	$7,000	$0	$7,000
Dissemination	$10,000	$3,333	$3,333	$0
Arbitrage	$2,400	$0	$0	$0
Collectlon Agent	$7 ,500	$7,500	$7,500	$0
Property Appraiser Fee	$500	$167	$0	$167
Annual Audit	$5,200	$1,733	$1,026	$707
ManagerMnt Fees	$44,274	$14,758	$14,758	$0
Information l@Chnology	$3,400	$1,133	$733	$400
Telephone	$300	$100	$20	$80
Po5tage	$1.200	$400	$536	1$136)
Printing & Binding	$1 , 6 00	$533	$142	$391
Insurance	$9,400	$9,400	$8,754	$646
Leg.al Advertising	$1,500	$500	$153	$348
Other Current Charges	$350	$117	$3,050	1$2,933)
Office SUpplles	$300	$100	$62	$38
Traw el Per Diem	$600	$200	$0	$200
Dues, Ucfnses & subscriptions	$175	$175	$175	$0
TOTAL ADMINISTRATIVE	$150,617	$60,789	$48,069	s12,120 I
rt!,Alt{!J.(J,AN,E...SHARED EXPftl [1:

Fietd Management	$31,312	$10,437	$10,437	1$0)
Facility Lease Agreement	$17,980	$5,993	$5,993	$0
Telephone	$3,740	$1,247	$1,295	1$48)
Electric	$268,400	$89,467	$82,740	$6,727
Water & Sewer	$35,200	$11,733	$11,015	$719
Gas	$33,880	$11,293	$5,727	$5,566
Pool and Fountain Maintenance	$79,200	$26,400	$32,226	($5,826)
Environmental	$4,400	$1,467	$961	$506
Property Insurance	$20,130	$20,130	$19,583	$547
Irrigation Repairs	$6,600	$2,200	$1,246	$954
Lanctscape Contract	$341,568	$113,856	$95,376	$18,480
Landscape Contingency	$22,000	$7,333	$37,320	($29,986)
Landscape Consulting	$17,160	$5,720	$7,044	1$1,324)
Gate and Gatehouse Expenses	$14,080	$4,693	$1,439	$3,254
Roadways/Sidewalks	$22,000	$7,333	$301	$7,032
Lighting	$4, 400	$1,467	$0	$1,467
MSA Buildine Repairs	$11 ,000	$3,667	$645	$3,021
Pressure Washing	$15,400	$5,133	$6,323	($1,189)
Maintenance (Inspections!	$720	$257	$167	$89
Repairs & Maintenance	$8,800	$2,933	$1,409	$1,524
Pest Control	$319	$106	$0	$106
Stgnage	$3,520	$1,173	$2,548	($1,375)
Security	$61,600	$20,533	$20,533	$0

M. tt/If.tiAt!J«-Q.IRECT EXff tJ1.ff:
l rrigatkln System Operations		$20,000	$6,667	$0	$6,667 Contingency			so		$0	$0		$0 Transfer Out• R&M Fund	$103 , 255		$0	$0		$0

TOTAL MAINTENANCE	 	$1,146,714	$361,240	$344,330		$16,910 I	
TOTAL EXPINDITURES	 	$1,297 ,331	$422,029	$392,399		$29,629 1	
EXCESS REVENUES tEXPENDITURES}	 	$0		$517 ,011		
FUND BAlANCE • Beginning	 	$0	$454 ,440		
FUND BALANCE - Endlne	 	$0	$971,451		

Replacement & Maintenance Fund
Statement of Revenues & Expenditures
For The Period Ending January 31, 2020

	ADOPTED BUDGET	PRORATED
THRU 1/31/20	ACTUAL THRU 1/31/20	
VARIANCE	
REVENUES:						
Transfer In - General Fund		$103,255	$0	$0	$0	
Interest		$10,000	$3,333	$7,053	$3,719	

TOTAL REVENUES		
$113,255	
$3,333	
$7,053	
$3,719	

EXPENDITURES:						
Building Improvements		$92,400	$30,800	$0	$30,800	
Fountain Improvements		$11,000	$3,667	$0	$3,667	
Gate/Gatehouse Improvements		$4,400	$1,467	$0	$1,467	
Landscape Improvements		$110,000	$36,667	$7,832	$28,835	
lighting Improvements		$3,520	$1,173	$0	$1,173	
Monument lmpovements		$11,000	$3,667	$17,019	($13,353)	
Pool Furniture		$6,600	$2,200	$6,222	($4,022)	
Pool Repair & Replacements		$37,400	$12,467	$3,648	$8,818	
Roadways/Sidewalks Improvements		$6,820	$2,273	$1,201	$1,072	
Signage		$22,000	$7,333	$0	$7,333	
Contingency		$0	$0	$9,364	($9,364)	
TOTAL EXPENDITURES		$305,140	$101,713	$45,287	$56,427	
						
EXCESS REVENUES (EXPENDITURES)		($191,885)		($38,234)		
						
FUND BALANCE - Beginning		$1,138,890		$1,195,299		
						
FUND BALANCE - Ending		$947,005		$1,157,065		

I

Debt Service Fund
Series 2004-1
Statement of Revenues & Expenditures
For The Period Ending January 31, 2020

		ADOPTED BUDGET	PRORATED THRU 1/31/20	ACTUAL THRU 1/31/20	
VARIANCE	
REVENUES:						
Special Assessments - Tax Collector		$1,336,719	$929,556	$929,556	$0	
Interest		$500	$167	$6,505	$6,339	
TOTAL REVENUES		$1,337,219	$929,722	$936,061	$6,339 1	

EXPENDITURES:						
Interest Expense 11/01		$436,563	$436,563	$436,563	$0	
Principal Expense 05/01		$475,000	$0	$0	$0	
Interest Expense 05/01		$436,563	$0	$0	$0	

TOTAL EXPENDITURES		
$1,348,125	
$436,563	
$436,563	soi	
EXCESS REVENUES (EXPENDITURES)		($10 ,906)		$499,499		
						
FUND BALANCE - Beginning		$643,623		$1,324,262		
						
FUND BALANCE - Ending		$632,717		$1,823,761		

REVENUES:

Special Assessments Tax Collector Interest

TOTAL REVENUES

ADOPTED	PRORATED	ACTUAL
BUDGET	THRU 1/31/20	THRU 1/31/20	VARIANCE

$326,875	$228,104	$228,104	$0
$100	$33	$1,435	$1,402
$326,975	$228,138	$229,539	$1,402 l

EXPENDITURES:

Interest Expense 11/01 Principal Expense 05/01 Interest Expense 05/01

TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDITURES}

FUND BALANCE - Beginning

FUND BALANCE - Ending

$89,644	$89,644	$89,644	$0
$150,000	$0	$0	$0
$89,644	$0	$0	$0
$329,288	$89,644	$89,644	so!
($2,313)	$139,896

$155,168	$322,484

$152,856	$462,379

	ADOPTED
BUDGET	PRORATED
THRU 1/31/20	ACTUAL
THRU 1/31/20	
VARIANCE	
REVENUES:						
Special Assessments - Tax Collector		$549,750	$375,451	$375,451	$0	
Interest		$0	$0	$2,579	$2,579	
TOTAL REVENUES		$549,750	$375,451	$378,030	$2,579 ]	

EXPENDITURES:						
Interest Expense 11/01		$193,953	$193,953	$193,953	
$0	
Principal Expense 11/01		$145,000	$145,000	$145,000	$0	
Interest Expense 05/01		$191,325	$0	$0	$0	
TOTAL EXPENDITURES		$530,278	$338,953	$338,953	$0	
						
EXCESS REVENUES (EXPENDITURES)		$19,472		$39,077		
						
FUND BALANCE - Beginning		$383,954		$660,286		
						
FUND BALANCE - Ending		$403,426		$699,362		

		ADOPTED
BUDGET	PRORATED
THRU 1/31/20	ACTUAL
THRU 1/31/20	
VARIANCE	
REVENUES:						
Special Assessments - Tax Collector		$509,250	$354,199	$354,199	$0	
Interest		$0	$0	$2,363	$2,363	

TOTAL REVENUES		
$509,250	
$354,199	
$356,563	$2,363 I	

EXPENDITURES:						
Interest Expense 11/01		$182,900	$182,900	$182,900	$0	
Principal Expense 11/01		$140,000	$140,000	$140,000	$0	
Interest Expense 05/01		$180,450	$0	$0	$0	
TOTAL EXPENDITURES		$503,350	$322,900	$322,900	$0	
						
EXCESS REVENUES (EXPENDITURES)		$5,900		$33,663		
						
FUND BALANCE - Beginning		$350,127		$609,732		
						
FUND BALANCE - Ending		$356,027		$643,395		

Reunion West
COMMUNITY  DEVELOPMENT DISTRICT

Debt Service Fund
Series 2019
Statement of Revenues & Expenditures
For The Period Ending January 31, 2020

	ADOPTED BUDGET	PRORATED THRU 1/31/20	ACTUAL THRU 1/31/20	
VARIANCE	
REVENUES:					
Special Assessments - Tax Collector	$42,500	$29,753	$29,753	$0	
Special Assessments - Direct Billed	$392,813	$294,609	$294,609	$0	
Interest	$0	$0	$2,949	$2,949	
Transfer in	$0	$0	$101	$101	

TOTAL REVENUES	 	$435,313	$324,362	$327,412		$3.oso 1

EXPENDITURES:		
i nt erest Expense 11/01		$132,329	$132,329	$132,329	$0	
Interest Expense 05/01		$157,744	$0	$0	$0	
TOTAL EXPENDITURES		$290,073	$132,329	$132,329	$0	
						
EXCESS REVENUES (EXPENDITURES)		$145,240		$195,083		
						
FUND BALANCE - Beginning		$291,755		$619,583		
						
FUND BALANCE - Ending		$436,995		$814,665		

ADOPTED
BUDGET

PRORATED
THRU 1/31/20

ACTUAL
THRU 1/31/20

VARIANCE

REVENUES:

I nter est	$0	$0	$0	$0

TOTAL REVENUES	I 	$0	$0	$0		so !

EXPENDITURES:
Capital Outlay		$0	$0	so		$0 TOTAL EXPENDITURES	I 	$0	$0	$0		so ! EXCESS REVENUES {EXPENDITURES)		$0		$0

FUND BALANCE· Beginning	$0	$5

FUND BALANCE· Ending	I	$0	$5

	ADOPTED
BUDGET	PRORATED
THRU 1/31/20	ACTUAL
THRU 1/31/20		
VARIANCE		
REVENUES:									

In t erest				
$0	
$0	
$0		
$0	

TOTAL REVENUES				
  $0		
$0		
$0			so I	

EXPENDITURES:									

Capitil Ou1ay- Construct i on				
$0	
$0	
$0		
$0	
TOTAL EXPENDITURES				$0	$0	$0		$0	
									
EXCESS REVENUES (EXPENDITURES)				$0		$0			
									
FUND BALANCE - Beginning				$0		$66			
									
FUND BALANCE - Ending				$0		$67			

I

ADOPTED	PRORATED	ACTUAL
BUDGET	THRU 1/31/20	THRU 1/31/20	VARIANCE

REVENUES:

Intere st	$0	$0	$3	$3
TOTAL REVENUES	 	$0	$0	$3		$3 I
EXPENDITURES:

Capilal  OuUay - Construct ion		$0		$0		$0		$0 TOTAL EXPENDITURES	 	$0	$0		$0		so I EXCESS REVENUES (EXPENDITURES)		$0				$3
FUND BALANCE - Beginning	$0	$606

FUND BALANCE - Ending	$0	$609

Reunion West
COMMUNITY DEVELOPMENT DISTRICT

Capital Projects Fund
Series 2019
Slat ement of Revenues & Expenditi res
For The Period Ending January 31, 2020

ADOPTED	PRORATED	ACTUAL
BUDGET	THRU 1/31/20	THRU 1/31/20	VARIANCE

REVENUES:

Interest	$0	$0	$9,885	$9,885
TOTAL REVENUES	I 	$0		$0	$9,885		$9,aas 1
EXPENDITURES:

Caplt!I  Ou  ay - Construction	$0	$0	$3,500	($3,500)
TOTAL EXPENDITURES	I 	$0	$0	$3,500		($3,SOO) I
Transfer ln/(Out)	$0	$0	($101)	($101)

TOTAL OTHER	 	$0		$0	($101)		($101) 1	
EXCESS REVENUES {EXPENDITURES)	$0	$6,284	
			
FUND BALANCE - Beginning	$0	$83,497	
			
FUND BALANCE - Ending	$0	$89,780	

	Oct		Nov	Dec	Jan	Feb		Mar		Apr		May		June		July		Aug		Sept		Total	

Revenues																							
Special Assessm ets - Tax Collector		$0	$125,588	$634,336	$49,045		$0		$0		$0		$0		$0		$0		$0		$0	$808,969	
Specit I Assessm ets - Direct		$66,960	$0	$0	$33,480		$0		$0		$0		$0		$0		$0		$0		$0	$100,440	
Interest lncom e		1$	$0	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$2	
Total Revenues		$66,960	$125,588	$634,337	$82,525		$0		$0		$0		$0		$0		$0		$0		$0	$909,4101	

Expenses																							
Supervisor Fees		$800	$0	$800	
$800		$0		$0		$0		$0		$0		$0		$0		$0	$2,400	
FICA		$61	$0	$61	$61		$0		$0		$0		$0		$0		$0		$0		$0	$184	
Engineering		$832	$120	$252	$849		$0		$0		$0		$0		$0		$0		$0		$0	$2,052	
Attorney		$1,306	$446	$520	$919		$0		$0		$0		$0		$0		$0		$0		$0	$3,191	
Trustee Fee		$0	$0	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	
Dissemination		$833	$833	$833	$833		$0		$0		$0		$0		$0		$0		$0		$0	$3,333	
Afbitrage		$0	$0	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	
Collection Agent		$7,500	$0	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$7,500	
Property Appraiser Fee		$0	$0	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	
Annual Audit		$1,000	$26	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$1,026	
Management Fees		$3,690	$3,690	$3,690	$3,690		$0		$0		$0		$0		$0		$0		$0		$0	$14,758	
Information Technology		$183	$183	$183	$183		$0		$0		$0		$0		$0		$0		$0		$0	$733	
Telephone		$7	$14	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$20	
Postage		$141	$130	$129	$137		$0		$0		$0		$0		$0		$0		$0		$0	$536	
Printing & Binding		$36	$50	$3	$53		$0		$0		$0		$0		$0		$0		$0		$0	$142	
Insurance		$8,754	$0	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$8,754	
Legal Advertising		$0	$0	$0	$153		$0		$0		$0		$0		$0		$0		$0		$0	$153	
Other Current Charges		$3,050	$0	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$3,050	
Office Supplies		$16	$16	$15	$15		$0		$0		$0		$0		$0		$0		$0		$0	$62	
Travel Per Diem		$0	$0	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	
Dues, licenses & Subscriptions		$175	$0	$0	$0		$0		$0		$0		$0		$0		$0		$0		$0	$175	
Total Administrative		$28,383	$5,507	$6,486	$7,693		$0		$0		$0		$0		$0		$0		$0		$0	$48,0691	

Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total

Field Management	$2,609	$2,609	$2,609	$2,609	$0	$0	$0	$0	$0	$0	$0	$0	$10,437 Facility Lease Agreement	$1,498	$1,498	$1,498	$1,498	$0	$0	$0	$0	$0	$0	$0	$0		$5,993 Telephone		$320		$327		$324		$324	$0	$0                       $0                       $0                       $0                       $0                       $0                        $0                       $1,295 Electric                                                              $22,896                   $22,357                  $19,533                $17,953                        $0                         $0                         $0                         $0                         $0                         $0                         $0                         $0                    $82,740 Water & Sewer                                                              $2,464                     $1,982                    $5,125                  $1,444                         $0                         $0                         $0                         $0                         $0                         $0                         $0                         $0                    $11,015 Gas                                                                          $412                        $912                    $1,303                  $3,100                         $0                         $0                         $0                         $0                         $0                         $0                         $0                         $0                      $5,727 Pool and Fountain Ma intenance                       $6,163                    $6,672                    $7,887                $11,504                       $0                       $0                       $0                       $0                       $0                       $0                       $0                        $0                    $32,226  Environmental                                                                       $115                        $115                       $616                     $115                         $0                         $0                         $0                         $0                         $0                         $0                         $0                         $0                       $961
Property Insurance	$18,899	$683	$0	$0	$0	$0	so	$0	$0	$0	$0	$0	$19,583
Irrigation Repairs	$1,246	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	$1,246
landscape Contract	$23,844	$23,844	$2, 3844	$23,844	$0	$0	$0	$0	$0	$0	$0	$0	$95,376
Landscape Contingency	$5,332	$23,692	$8,295			$0	$0	$0	$0	$0	$0	$0	$0	$0	$37,320 landscape Consulting	$1,430		$1,961	Sl,887	$1,766	$0	$0	$0	$0	so	so	$0	$0		S7,044 Gate and Gatehouse E,cpenses		$217			$292		$0		$930	$0	$0                         $0                         $0                         so                $0                          $0                         $0                    $1,439
Roadways/Sidewalks	$301		$0		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$301 Lighting		$0		$0		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0 MSA Building Repairs	$221	$51	$373	$0	$0	$0                       $0                       $0                       $0                       $0                       $0                        $0                        $645 Pressure Washing                                       $154                           $0                           $0                  $6,169                        $0                         $0                         $0                         $0                         $0                        $0                         $0                         $0                      $6,323 Maintenance (Inspections)                                               $68                           $0                         $57                       $42                         $0                         $0                         $0                         $0                         $0                         $0                         $0                         $0                      $167
Repairs & Maintenance	$334	$0	$992	$83	$0	$0	$0	$0	$0	so	$0	$0	$1,409
Pest Control		$0			$0		$0			$0	$0	$0	$0	$0	$0	$0	$0	$0		so Signage	$1,875		$396		$0		$277	$0	$0	$0	$0	$0	$0	$0	$0	$2,548 Security	$5,133	$5,133	$5,133	$5,133	$0	$0                    $0                     $0                     $0                     $0                     $0                     $0                    $20,533 IrrigationSystem Operatlons $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Contingency	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Transfer Out R&M Fund	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0	so
Total Maintenance	$95,534	$92,525	$79,479	$76,792	$0	$D	$D	$0	$0	$0	$0	$D	$344,3301

Total Expenses	$123,917	$98,032	$85,965	$84,485	$0	$D	$0	$0	$0	$0	$0	$D	$392,3991

Excess Revenues (Expend ures)	[	

($56,9561	$27,556	$548,372	($1,960)	$D	$D	$0	$D	$0	$0	$0	$0	$517,0111

REUNION WEST
COMMUNITY  DEVELOPMENT DISTRICT

SPECIAL ASSESSMENT RECEIPTS - FY2020 TAX COLLECTOR
Gross Assessments   $     4,155,764    $	1,233,252   $     1,417,083    $	347,739   $	572,366   $	539,968   $	45,357
Net Assessments   $   3,906,418   $	1,159,256    $    1,332,058   $	326,875   $	538,024   $	507,569    $	42,636

Date Received	

DisL	Gross
Assessments Received	
Discounts/ Penalties	
Commi ssio ns
Paid		
Interest
Income	
Net Amount
Received	
General Fund 29.68%	2004-1
Debt SIN: Fund
34.10%	2015
Debt Svc Fund 8.37%	2016
Debt Svc Fund 13.77%	2017
Debt Svs Fund 12.99%	2019
Debt Svs Fund 1.09%	
Total 100%	

11/12/19
11/22/19
12/6/19
12/9/19
12/23/19
1/10/20
1/13/20
1/21/20
2/12/20	ACH ACH ACH ACH ACH ACH ACH ACH ACH	s	23,340.36    s  1,240.62   s	442.00   s	$     21,657.74
$	426,810.60    $  17,072.61   $	8,194.76    $	$    401,543.23
s  1,854,  779.89    s 74,1 91.64    s  35,611.74   s	$  1,744,976.51
$	2,038.96   s	20.74   $	40.36    $	$	1,977.86
$	414,468.52    $  15,888.95   $	7,971.62    $	s  390,607.95
$	153,854.76    s  4,615 .70  $	2,984.77   s	$    146,254.29
$	18,960.03  $	410.10   $	371.02   $	$    18,178.91
s	s	s	s	835.49   s	8 3 5.49
s	214,149.10    s  4,716.16   s	4,188 .65   s	s  205,244.29
$	$	$	$	s
s	s	$	$	s
s	s	$	s	s
$	$	$	$	$
$	s	s	s	s
$	$	$	s	s
$	s	s	s	s
s	$	$	$	$
s	$	s	$	$	$         6,427.08    s    7,385.12    s     1,81 2.24    s     2,982.88     $       2,814.04    $	236.38    $        21,657.74
s    119,160.71    s  136,9  23.11    $      33,599.66    $       55,303.79    $       52,173.39    s     4,382.56    $  401,543.23
s   517,833.76    $    595,023.39   s  146 ,013.22   s   240,332.32    s   226,728.61    s    19 , 045.20   $ 1,744,976.51
$	586.94   $	674.43    $        165.50   $	272.41   $	256.99    $	21.59    $        1,977.86
s    115,915.59    s  133,194.27    $      32,684.64   s    53,797.70    $       50,752.54    s      4,263.21    s 390,607.95
$       43,401.97    $     49,871.57    $     12,238.02   $       20,143.33    $      19,003.14    $       1,596.26    $ 146,254.29
s      5,394.72     $        6,198.87     $        1,521.14     $         2,503.75    $      2,362.03    $	198.41   s    18,1 78.91
s        247.94    $          284.90    $	69.91    s       115.07    $	108.56    $	9.12    $ 	835.49
$        60,907.65    $      69,986.70    $      17,174.09     $       28,267.91    s    26,667.84     $         2,240.10     $   205,244.29
s	s	$	s	$	$	s s	$	$	$	$	$	s s	$	$	$	s	$	$
$	$	s	$	s	$	s s	s	$	s	s	$	$ s	s	s	$	$	s	s s	s	s	$	$	s	$ s	$	s	s	$	$	s s	s	s              s               s               $                           $	
Totals		$ 3,108,402.22	$118 ,156.52	s	59,804.92	s	835.49	$ 2,931,276.27	$ 869,876.37	s	999 ,54 2.36	$ 245,278.43	s	403,719.15	s	380,867.13	$	31,992.84	$ 2,931,276.27	

OFF ROLL ASSESSMENTS

REUNION WEST DEVELOPMENT PARTNERS, lUP	$526,733.00	$133,920.00	$392,813.00

DATE RECEIVED	DUE
DATE	CHECK
NO.	NET ASSESSED	AMOUNT	GENERAL
RECEIVED	FUND	SERIES 2019	
10/31/19	11/1/19	263366	$	263,366.00
$	131,683.00
$     131,683.00	$    263,366.00    $     66,960.00
s  131,683  .00    $    33,480.00
$	s	$     196,406.00
s	98,203.00
$	-	
1/23/20	2/1/20	28907				
	5/1/20					
			s 526,732.00	$ 395,049.00 $ 100,440.00	$ 294,609.00	

S.E	CTION 4

Reunion East/West CDD Direct Billed Assessments for FY 2019

District	Landownder	Product	Total  O & M  Total  Debt   Total Due	O&M	Debt	Total	Paid
Reunion East	
Or lando He alt h		Nov	$113 ,330	$0	$113 ,330 Pa id 11/27/19	
34-25-27-4936-0001-0040		Feb	$56,665	$0	$56,665 Pa id 2/10/20	
	 	$226,659	$0	$226,659 	May	 	$56,665	$0	$56,665	
Tota ls	 	$226,659	$0	$226,659 	Total	       $226,659	$0	$226,659	
					O&M	Debt	Total	Paid	
Orlando Reunion Development LLC	$2,386	$5,053	$7,439	Nov	$1,193	$2,527	$3,720		
35-25-27-4885-PRCL-OC30 4 MF				Feb	$597	$1,263	$1,860		
May	 		$597	$1,263	$1,860 Total	 	$2,386	$5,053	$7,439 	
EHOF/SPECTRUM						O&M	Debt	Total	Paid	
11-1-15 Interest									
27-25-27-2985-TRAC-FD20/F[	296 Condo s	$117,704	$504,490	$622,194	Nov	$191,231	$550,009	$741,240 Pa id $318 ,805 -1/6/20	
34-25-27-4936-000l FDl O	276SF	$219,504	$595,527	$815,031	Feb	$95,616	$275,004	$370,620 Paid $203 ,760 - 2/18/20	
34-25-27-4936-0001-									
0010/0020/0050/0031	Commercial	 	$45,254	$0	$45,254 	May	 	$95,616	$275,004	$370,620	
		 	$382,462 $1,100,017 $1,482,479 	Total	 	$382,462	$1,100,017	$1,482,479 	

District	
Landownder	
TotalO&M	
Total Debt	
Total Due		
O&M	
Debt	
Total	Paid	
Reunion West	Reunion West Dev. Partners								
	27-25-27-4927-0001-WClO	$133 , 9 20	$392,813	$526,733	Dec	$66 ,960	$196,407	$263,367 Paid 10/31/19	
	27-25-27-3160--000A-0030				March	$33,480	$98,203	$131,683 Paid 1/23/20	
	27-25-27-4927-0001-SFZO				June	$33,480	$98, 203	$131 ,683	
	 	$133,920.00  $392,813.00  $526,733.00       Total	 $133,920	$392,813	$526,733