Reunion West Community Development District

Agenda November 9, 2023

Reunion West
Community Development District

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

November 2, 2023

Board of Supervisors Reunion West Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of the Reunion West Community Development District will be held Thursday, November 9, 2023 at 11:00 AM at the Heritage Crossing Community Center, 7715 Heritage Crossing Way, Reunion, FL.

Zoom Information for Members of the Public: Link: https://us06web.zoom.us/j/82018699681 Dial-in Number: (646) 876-9923
Meeting ID: 820 1869 9681

Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of the Minutes of the October 12, 2023 Board of Supervisors Meeting
Consideration of Application Process and Fee for Temporary Access Agreement
Consideration of Fiscal Year 2023 Audit Engagement Letter
Review of Revised Parking Map - Valhalla
Staff Reports
Attorney
Update on Eminent Domain Proceeding (I-4 Expansion)
Engineer
District Manager’s Report
Action Items List
Approval of Check Register
Balance Sheet and Income Statement
Replacement and Maintenance Plan
Security Report
Other Business
Supervisor’s Requests
Next Meeting Date: December 14, 2023
Adjournment Sincerely,
Tricia L. Adams District Manager

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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, October 12, 2023 at 11:00 a.m. via Zoom Communication Media Technology and at the Heritage Crossing Community Center, 7715 Heritage Crossing Way, Reunion, Florida.

Present and constituting a quorum:

Graham Staley	Chairman
Sharon Harley	Vice Chair
Michael Barry	Assistant Secretary
Mark Greenstein	Assistant Secretary
William (Bill) Witcher	Assistant Secretary Also present were:
Tricia Adams	District Manager
Kristen Trucco	District Counsel
Steve Boyd	Boyd Civil Engineering
Alan Scheerer	Field Manager
Aura Zelada	Reunion West POA
Garrett Huegel	Yellowstone Landscape Services
Pete Wittman	Yellowstone Landscape Services Residents

The following is a summary of the discussions and actions taken at the October 12, 2023 Reunion West Community Development District Board of Supervisors meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order at 11:01 a.m. and called the roll. All Supervisors were present.

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

THIRD ORDER OF BUSINESS	Approval of Minutes of the September 14,
2023 Board of Supervisors Meeting
Ms. Adams presented the minutes of the September 14, 2023 Board of Supervisors meeting, which were reviewed by District Counsel and District management staff. Subsequent to publication, Mr. Staley provided corrections attributable to additional verbiage, which would be incorporated.

FOURTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Trucco had a conference call since last meeting with the Reunion West POA team, staff, the District Manager, a Board Member and the Chairman regarding maintenance of the verges and the right-of-ways (ROWs) in Reunion West. They were continuing to work cooperatively with the Reunion West POA to reach a resolution. No Board action was necessary at this time as there were no specific updates, but they were hoping to come to agreement on those items before the next Board meeting. Mr. Staley recalled the Vice President of the Reunion West POA Board saying that it was very helpful as he did not understand how the CDD operated and requested another call, since he could only stay for an hour. It was encouraging, but they still had some concerns about the services they were receiving. Mr. Staley wanted it to be collaborative and to resolve matters sensibly as they were going to work together for the next 20 to 30 years. Mr. Greenstein asked if they wanted that area to be maintained, the HOA must maintain it. Mr. Staley confirmed that the HOA would continue to maintain it. It also covered things like the irrigation of certain CDD land, which the HOA stated that they were paying for; however, it was not clear in the agreement. Ms. Trucco recalled in the past, the Board wanted it to be consistent with both CDDs and with the historical practices between the parties. It was going in a good direction and hopefully by the next Board meeting, they would more of an update for the Board on the specifics. Ms. Trucco was continuing to follow up on the Traffic Enforcement Agreement with the Osceola County Sheriff's Department, with one call and one email per week to their attorney to get their feedback, in order for the Sheriff's Office to provide basic traffic enforcement services on

the ROW. They had questions about the gates and it was reiterated to them that the gates were soft gates, the roadways were open to the public and traffic enforcement services should be provided on the roadways. Hopefully by the next meeting, she would have an update. Mr. Staley felt this should be their number one priority because safety and police enforcement of the law was important to them. Mr. Witcher pointed out that Bill HB 949, dealing with operators of golf carts on public roads, went into effect as of October 1st and at a minimum, drivers 16 years and older, needed to have a learner's permit to be able to operate a golf cart on public roads. Mr. Staley stated the issue of whether road signs should be blue or green, was part of what they were doing with Osceola County and the Sheriff's Department. Ms. Trucco explained they were trying to clear up the color of the signage indicating to the Sheriff's Department whether they were public or private roads as part of the Traffic Enforcement Agreement. However, residents needed to contact the Sheriff's Department if they had an issue with golf cart usage, as the CDD did not have the power to regulate them. Mr. Staley recalled an incident in the Encore neighborhood last week, where 100 golf carts were rented even though they did not have a golf course, which was a challenge for the POA to regulate. Ms. Trucco provided that incident Osceola County as part of the Traffic Enforcement Agreement to make them aware of that issue.

Engineer
Consideration of Bid Documents for Right of Way Repairs
Consideration of Universal Pavement Condition Report
Mr. Boyd presented the bid documents for the ROW repairs and the Pavement Condition Report with Universal Engineering Services (UES). UES performed borings in select locations, based on their initial evaluation. The outbound lane of Tradition Boulevard was considered poor, but all of the other locations that they were asked to investigate was fair. Their overall recommendation was that all of those areas should be milled and resurfaced, which Mr. Boyd felt was overly conservative, as he did not think they needed to be milled and resurfaced at this time. He took their information and combined it with what he believed was the best and most important first step to start with, being sensitive to the annual budget. They recommended milling and resurfacing the outbound lanes of Tradition Boulevard, just before the Gatehouse, with a minimum of 1½ inch of milling, a new top coat and then bringing in a new layer of 4½ inch of asphalt. This was identified on Sheets 1.02 W and 1.01 W, which shows the worst condition pavement. Beyond that, they recommended a total restriping of Tradition Boulevard and all of Grand Traverse

Parkway up to the Davenport Creek Bridge as well as a spot repair of the potholes on Desert Mountain Court, due to all of the construction on Desert Mountain Court, but not repaving Desert Mountain Court at this time. A bid form was provided to obtain proposals for each section separately with estimated quantities. As long as they were reasonable, Mr. Boyd recommended proceeding with all of this work. Mr. Scheerer recommended replacing all of pavement markings on the east side of the entrance gate from Whitemarsh Way to the gatehouse. They were not proposing to resurface between Sinclair Road and the gatehouse at this time, because the inbound lanes of asphalt looked good, but in future years, they could develop a resurfacing program.
Mr. Witcher recalled that they were doing the stop bars at various intersections where there were stop signs, but there was nothing in the report other than just a double yellow line striping. Ms. Adams confirmed that pavement markings, stop bars and crosswalks were budgeted for Fiscal Year 2024 and Mr. Scheerer could facilitate that community wide, once the pavement work occurred. Mr. Boyd would include those in the bid. Ms. Adams recalled a question about centerline markings in certain areas. Mr. Boyd stated the section of Grand Traverse Parkway from the bridge to Tradition Boulevard was of the most concern because of the speed people were traveling at night, which could certainly have double yellow line striping, but once they get past that point, there could be double yellow lines; however, Mr. Boyd did not think it was necessary. Mr. Witcher recalled that they would combine the bids for the east and west side to get better value, rather than having one bid for Reunion East and one for Reunion West. Mr. Boyd was planning on sending the bid packages out together, but they were separated in order for the Boards to address them separately and would amend it to extend a double yellow line across the Davenport Creek bridge and get all of the stop bars quantified. Mr. Greenstein suggested running the striping all the way through as there were certain areas where there were curves that might benefit from the striping, such as the outdoor fitness center area and the playground. Mr. Barry pointed out that the parking was confusing with one side of the street parking, as it was difficult for a car driving on the same side of the street to stay within the center line. Ms. Harley recalled there was parking on both sides of the street at the children’s park on Valhalla Terrace and ‘No Parking’ signs. Mr. Staley requested that the Board consider whether there would be double sided parking next to the playground as it required a public hearing. Ms. Adams would review the existing parking maps to see if a sign was missed.

Mr. Staley believed there should be one sided parking down Grand Traverse Parkway as well as a solid yellow line on one side and a dotted yellow line on the other, because a double yellow line, would mean no parking on either side. Mr. Greenstein believed that people were going to cross whether there was a solid line or not and the question was whether they should stripe all of roads or bypass The Estates. They had issues on Excitement Drive on the east side starting on the curve when leaving Radiant Street, as cars were crossing over to the wrong side of the road. Mr. Staley asked if there needed to be a double yellow line so people would not park there. Mr. Greenstein pointed out they were starting with Slow Down Curve Ahead signage on both sides, due to the S-curves and being a main artery and the next step would be yellow striping to keep people on the proper side of the road. Mr. Barry liked the proposal as it was. Mr. Scheerer indicated that the signs were ordered at the request of the Board for the eastbound and westbound lanes of Excitement Drive and they were just waiting for the poles. Mr. Witcher did not believe there needed to be double striping in this area, but there needed to be double striping towards the bridge because it was a long straightaway. Mr. Staley agreed with not having any additional striping but liked the idea of having a dangerous curve ahead sign. Mr. Greenstein agreed with having a dangerous curve sign past the bridge on Grand Traverse Parkway. Ms. Harley requested one by the outdoor exercise equipment on Wynstone Way, due to the construction traffic. Mr. Staley requested that Mr. Scheerer install dangerous curve ahead signs before the Heritage Preserve bridge near the bathrooms and on Wynstone Way.
Mr. Staley wanted to address traffic calming such as speed bumps and ramps. Ms. Adams stated it was addressed by the Reunion East Board and Mr. Boyd was not recommending any traffic calming at this time for Reunion West. Mr. Witcher recalled the Board discussing traffic calming for Tradition Boulevard past the guardhouse for people cutting through and suggested purchasing ones that could be attached to the road versus going through the pavement. Ms. Adams pointed out the temporary ones were not as durable as constructing a speed cushion as part of the roadway. Mr. Boyd offered to include speed humps/tables in the bid package for the eastbound side past the guardhouse or halfway to the stop sign. Mr. Staley did not see an urgency. Mr. Greenstein felt that the radar signs that flashed the speed would help, but suggested that rental property managers communicate the speed limits to their clients as the average speed of the road was 43 miles-per-hour (MPH) and was supposed to be 25 MPH. Ms. Harley indicated that they informed guests of the resort about the rules of the road, but did not specify a speed limit and

would include it in the information that they sent out. Mr. Greenstein requested a week's worth of data on an Excel spreadsheet. Mr. Scheerer pointed out they were Bluetooth versus the cloud- based ones that the Board approved for the Encore Reunion West section and he had to use a laptop in the office to retrieve all of the information from each sign. Mr. Staley requested that staff send a letter to the four major property management companies to advise guests that the speed limit within the resort was 25 MPH.
Mr. Greenstein requested that the striping on Tradition Boulevard take into account left turn lanes, such as into the parking lot at the Nicholas Golf Course and the area by Bears Den through the Eagle Trace area. Mr. Staley recalled that the area from the bridge at the start of Reunion West to the gatehouse was supposed to be included in the bid as part of the restriping. Mr. Scheerer stated it would replace the existing striping, but there was no ability to create left turn lakes because the width was unavailable. Mr. Greenstein proposed covering them up so no one could make a left turn where they should not make one. Mr. Boyd would look at it and modify the striping if necessary to function as a single lane. Mr. Greenstein pointed out at the infamous house on Jack Nicklaus Court, there was a driveway at the locked double gate with markings that allowed for a left turn. It was private property and never intended for normal traffic. Ms. Harley believed this area was only by emergency services. Mr. Staley requested that it be striped for emergency access.

Mr. Boyd left the meeting.
Ms. Adams requested that the Board consider amending and restating the Parking Rules, as vehicles were currently parking on both sides of Grand Traverse Parkway near Valhalla Terrace, which was overlooked when the towaway zones were identified. Ms. Adams would coordinate with Mr. Scheerer and Mr. Boyd on whether parking should be restricted on one side of Grand Traverse Parkway or around the perimeter of the playground. In order to amend and restate the Parking Rules, a public hearing must be held at the regular meeting scheduled for December 14th

as there was a requirement to publish a notice 28 and 29 days prior. At the next meeting, staff would bring back a proposed form identifying what would be considered during the rule hearing.

Ms. Adams recalled that earlier there was Board consensus for staff to send a letter to the four property management companies to advise guests about the speed limit within the resort and clarified that there were five property management companies for short term rentals: Florida Vacations, Magical Vacations, Jeeves Florida Rentals, Reunion Resort and Rentyl. There was also Board consensus for Mr. Scheerer to install “Slow Down Curve Ahead” signs on Grand Traverse Parkway and for the Board to review the data from the radar sign display signs. Mr. Staley preferred to review data from all radar signs in the community for the past several months. The Board requested that Mr. Scheerer confirm whether the roads/paths in Spectrum, Eagle Trace and Bears Den were private and review the road construction near the waterpark.

District Manager’s Report
Action Items List
Ms. Adams presented the Action Items List, which was provided for informational purposes. Mr. Barry requested an update on the Whitemarsh Mound. Mr. Scheerer was able to get a vendor to work with Yellowstone and were waiting for some numbers. If it was a reasonable amount, they would approve and complete the work, but if it was unreasonable, Mr. Scheerer would bring it back to the Board at the next meeting. Mr. Staley questioned what the gas company said. Mr. Scheerer received approval from People’s Gas to take down the mound and was waiting for a response from TECO. They were doing all of the locates and obtaining all of the information, so they could proceed next month. Mr. Staley proposed authorizing Mr. Scheerer to proceed if it was a reasonable amount. Ms. Adams suggested that the Board set a not-to-exceed amount or delegate authority to a Board Member to work with Mr. Scheerer. Mr. Staley appointed Mr. Barry to work with Mr. Scheerer.

Mr. Staley noticed the Irrigation Agreement on the agenda for the Reunion East CDD meeting and asked if it was ready for execution. Ms. Trucco confirmed that Kingwood’s counsel signed off on it at the last Board meeting and Kingwood agreed to the final form. There would be a public hearing to approve the current rates for 2023 as a formality. Mr. Staley asked if they were satisfied that there was no CDD ownership of the irrigation system in Reunion West. Ms. Trucco explained that Mr. Boyd was in the process of confirming it, but they were satisfied based on the information that they received. If it turned out that Reunion East had an interest in the Reunion West irrigation system, they would follow suit. Mr. Staley asked if Mr. Boyd determined that the Reunion West CDD owned part of the irrigation system, whether this would stop them from executing the Reunion East agreement. Ms. Trucco confirmed that it would not affect the Reunion East CDD Agreement as the two systems were developed differently and based on discussions they had with Mr. Boyd, it appeared that the Reunion West system was different and not owned by the CDD. If there was evidence to the contrary, Ms. Trucco would bring it back to the Board and go through the process that the Reunion East CDD Board went through. She was confident that they would reach a similar agreement with Kingwood.

Approval of Check Register
Ms. Adams presented the Check Register from September 1, 2023 through September 30, 2023 in the amount of $50,888.41. Mr. Staley questioned whether there was a formal process for following up with the party responsible for damaging the gates. Ms. Trucco would have to check the current District rules to see if there was a provision that anyone using District property was responsible for any damages they caused. Usually there was a provision in the Amenity Policy or Rules of Procedure that any users of District property were responsible for reimbursing the District for damages and some Districts fined $250 for gate damages, but they had issues collecting it. Ms. Adams identified when drivers damaged the gates, and the driver or vehicle owner was identified, they either paid for damages out of pocket or their insurance would pay for it or they filed a claim against their insurance. She had the most success with commercial vendors. Ms. Zelada and her

team were in contact with the responsible party if they knew who damaged District property at Encore neighborhood in Reunion West CDD.
Ms. Zelada reported 11 barrier poles were knocked down in Encore neighborhood at Reunion West, but many times, they were able to reconnect them. At least three times they had to completely replace poles and in one month, they had to replace six poles. Twice, with the help of the guards, they were able to locate the vehicle that damaged the gate, get their insurance information and obtain reimbursement. Mr. Staley questioned what Mr. Vargas’ process was when someone hit the gate. Ms. Adams stated part of their Post Orders included writing a report if there was damage to District property, which was provided to District management and field management staff. Mr. Staley noticed new barriers on the outward Sinclair Gate, but they were not lit. Mr. Scheerer indicated they had reflective tape, but whoever installed the gates, put them on backwards. Mr. Staley asked if the choice was to go with reflective tape as opposed to lights. Mr. Scheerer confirmed there was always reflective tape and no lights as they make lights on gate arms now. They changed all of the exit gates because they were used to keeping them open and only closed the entry gates, but when the cut through traffic issue started, they changed all of the exit gates to lighted gates. Mr. Scheerer would have the gates flipped around so they were lit.

Balance Sheet and Income Statement
Ms. Adams presented the Unaudited Financial Statements through August 31, 2023, which were for informational purposes. They were still for Fiscal Year 2023.

Replacement and Maintenance Plan
Ms. Adams presented the Replacement and Maintenance Plan for Fiscal Year 2023 and Fiscal Year 2024. They were wrapping up items in Fiscal Year 2023 and making sure the coding was correct before moving to Fiscal Year 2024. The only item in process was the Reunion East CDD Board previously approved a roof replacement at Seven Eagles and today staff would be presenting proposals for resurfacing the pool and spa at Seven Eagles, which would be completed at the same time as the roof replacement.

Security Report
Ms. Adams reported that the September Security Report was provided to the Board under separate cover. Mr. Victor Vargas, Director of Reunion Security, apologized for not attending, as he had to attend a security conference. Mr. Staley requested a security report for the Encore neighborhood, from their new security provider, Curtis Protection Services. Ms. Zelada noted that their transition date was Monday, September 25th. She would provide one to Mr. Staley, but it would take time. It would probably be the report for October. They have been coaching them for the Classic Car weekend that was going to be held before Thanksgiving. Ms. Harley pointed out that next year, thankfully Easter did not coincide with Passover. Mr. Staley received a request during the first part of this month for golf carts to be parked on CDD land in the Encore community, which was denied, because it was a violation of the parking rules. In his opinion, it was the right decision for the CDD to take as a precedent would have been set. Ms. Harley indicated that it was always a headache for Encore to manage golf carts over certain holidays. Ms. Zelada was reminding owners to educate their guests, not to provide the door code to their home and to specify the parking rules in their rental contract.

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

SIXTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. Staley requested including the standard agreement for access to CDD property on the Action Items List. Ms. Adams confirmed it was the last item on the Action Items List. Mr. Staley questioned whether they needed to do anything with the dumpsters for the upcoming holiday. Ms. Adams recalled that the Reunion East Board directed staff at their September meeting to prepare a license agreement for the dumpsters at The Stables property. They did not want to include an additional dumpster for the holidays, but the license agreement had more restrictive requirements to maintain the appearance, cleanliness, sanitation, pest control, all of the concerns that were brought to the Board's attention. It was currently being reviewed by the Master Association and Reunion Resort, as it was a two-party agreement between the District and Master Association, but

Reunion Resort was involved with the review. Ms. Trucco recalled drafting a holiday dumpster license agreement, last year. Ms. Adams pointed out the Board chose not to do that for the holiday season this year and to stick with the one dumpster for now. Ms. Harley asked if the current dumpster license was with Kingwood. Ms. Adams confirmed that The Stables parcel had a Management Service Agreement (MSA) with Kingwood that required general maintenance and cleanliness; however, even after bringing compliance issues with that agreement to their attention, the matter was not resolved and it was identified that the Master Association has responsibility for the dumpster. Therefore, it made sense to have the dumpster license agreement with the Master Association. Ms. Harley voiced concern about excessive trash if there were not going to be additional dumpsters and if they should ask the Master Association to collect the trash and empty it more frequently over the holiday period. Ms. Adams stated it would be the responsibility of the Master Association. Ms. Adams would provide a copy of the Reunion East agreement to the Board.

SEVENTH ORDER OF BUSINESS	Next Meeting Date – November 9, 2023
The next meeting was scheduled November 9, 2023 at 11:00 a.m.

EIGHTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

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ATTN: District Manager

TEMPORARY ACCESS AGREEMENT APPLICATION

The undersigned (“Owner”) represents that they are the owners of record for the property described below (“Property”). The Owner desires to install improvements on private residential property and in the course of property improvements is requesting to access Property owned and maintained by Reunion West Community Development District (“CDD”) and is submitting this Temporary Access Agreement Application (“Application”) for that approval.

Owner(s) Name(s) 	 Lot/Street Address 	 City, State and Zip Code 	 Phone Number 	 Lot Tax Folio Number 	
If using a Contractor for the Improvements, please identify:
Contractor Name: 	 License Number (if applicable): 		 Contractor Phone Number: 		
(Attach Certificate of Insurance from Contractor – if applicable):
Expected Start Date: 	Expected Completion Date: 	

OWNERS’ ACKNOWLEDGEMENT
In signing below and submitting this Application, Owner(s) acknowledge and agree as follows:
The Application and the Non-Exclusive Temporary Access Agreement (“Agreement”) attached as Attachment A hereto, have been signed by all parties named as grantee or transferee in the most recent deed or other conveyance instrument recorded in the Official Records of Osceola County for the Property.
Owner(s) agree to abide by the terms of the Agreement.
Owner(s) shall be responsible for the District’s costs (“Costs”) associated with processing this Application, Agreement, and inspections of the District Propery in the amount of $150.00. Payment shall be made by Owner with this Application.

Owner Signature: 	Date:	 Co-Owner Signature: 	Date:	

Attachments: License (Attachment A); Sketch (Attachment B)
Attachment A TEMPORARY ACCESS AGREEMENT

TEMPORARY ACCESS EASEMENT AGREEMENT BY AND BETWEEN THE REUNION WEST COMMUNITY DEVELOPMENT DISTRICT

This Temporary Access Easement Agreement (“Easement Agreement”) is made and entered into this 14 day of Septembe,r2023, by and between:

Reunion West Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in Osceola County, Florida, and whose mailing address is c/o Governmental Management Services – Central Florida, 219 East Livingston Street, Orlando, Florida 32801 (hereinafter referred to as the “District”); and

HGGM LLC, a Florida limited liability company, whose mailing address is 5401
S. Kirkman Road, Suite 135, Orlando Florida 32819, as owner of 209 Southfield Street, Kissimmee, Florida 34747 (hereinafter the “Homeowner”).

WITNESSETH

WHEREAS, the District was established pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the “Act”), and is validly existing under the Constitution and laws of the State of Florida;

WHEREAS, the District is the owner of certain lands in Osceola County, Florida more particularly described as Tract J, REUNION WEST PHASE 1 AND AMENITIES CENTER, A REPLAT, according to the Plat thereof, as recorded in Plat Book 24, Page 75, of the Public Records of Osceola County, Florida, and Tract A, REUNION WEST PHASE 2A WEST, according to the Plat thereof, as recorded in Plat Book 25, Page 88, of the Public Records of Osceola County, Florida (collectively, the “District’s Property”);

WHEREAS, Homeowner is the owner of property within the District having the address of 209 Southfield Street, Kissimmee, Florida 34747, with a legal description of Lot 2, of REUNION WEST PHASE 4, according to the Plat thereof, as recorded in Plat Book 28, Page 113 of the Public Records of Osceola County, Florida (the “Homeowner’s Property”);

WHEREAS, Homeowner has requested that the District grant to them a temporary, nonexclusive easement over a portion of the District’s Property for the purpose of gaining access to the rear of Homeowner’s Property for the construction activities, and the District is agreeable to granting such an easement on the terms and conditions set forth herein;

NOW, THEREFORE, in consideration of the sum of Ten and 00/100 Dollars ($10.00) and other good and valuable consideration and the mutual covenants of the parties, the receipt and sufficiency of which are hereby acknowledged, the parties hereby agree as follows:
RECITALS. The foregoing recitals are true and correct and by this reference are incorporated as a material part of this Easement Agreement.

GRANT OF EASEMENT. The District hereby grants to Homeowner a temporary, non-exclusive easement over, upon, under, through, and across the District’s Property for the sole purpose of Homeowner (and its contractors) gaining access to the Homeowner’s Property for construction activities in the rear of the lot of Homeowner’s Property (the “Easement”). Homeowner agrees that the Easement will only be used for access to the rear portion of their property for construction purposes. No dump trucks, pickups or other vehicles will be parked or left overnight on the District’s Property. No materials shall be placed or stored on the District’s Property. The Homeowner agrees and acknowledges that, while the District grants access across the District’s Property, the District makes no representations or warranties of any kind that the District’s Property is suitable for Homeowner’s construction; the Homeowner’s use of the District’s Property is solely at its own risk. Homeowner shall be responsible for securing all required HOA approvals, utility approvals, if any, and permits from the City of Kissimmee and/or Osceola County, or any other governmental entity or agency having jurisdiction thereof in connection with Homeowner’s activities related to this Easement. Nothing herein shall be interpreted or construed to grant any easement or other rights, temporary or otherwise, over any property other than the District’s Property for the purposes stated herein.

TERM. Homeowner shall be permitted to use the Easement until the earlier of the completion of the construction in the rear yard at Homeowner’s Property or ninety (90) days from the date of this Easement Agreement, at which time the Easement shall automatically terminate.

INDEMNIFICATION.

Homeowner agrees to indemnify and hold the District (which shall, for the purpose of this section include the District’s agents, employees, contractors, managers, etc.) harmless from and against any and all damages, losses or claims, including but not limited to legal fees and expenses, to the extent that such damages, losses or claims are attributable to actions, omissions or negligence in the use of the District’s Property (or any adjacent or neighboring property) by Homeowner, their employees, agents, assignees, and/or contractors (or their subcontractors, employees, materialmen or independent contractors).

Homeowner agrees that nothing contained in this Easement Agreement shall constitute or be construed as a waiver of the District’s limitations on liability set forth in Section 768.28, Florida Statutes, and other law.

DAMAGE AND PRE-USE AND POST-USE INSPECTIONS.	Homeowner
agrees to participate in the District’s pre-use and post-use inspections in order to complete restoration of the District’s Property to its original condition (as such is determined by the District in the District’s sole discretion, and at Homeowner’s sole cost and expense. In the event that Homeowner, their respective employees, agents, assignees and/ or contractors (or their subcontractors, employees, materialmen or independent contractors) cause damage to the District’s Property or any of the improvements located within the District’s Property or causes
damage to the District’s other property or any improvements located thereon, in the exercise of the easement rights granted herein, Homeowner, at Homeowner’s sole cost and expense, agree to commence and diligently pursue the restoration of the same and the improvements so damaged to as nearly as practical to the original condition and grade, including, without limitation, repair and replacement of any landscaping, hardscaping, plantings, ground cover, irrigation systems, roadways, driveways, sidewalks, parking areas, fences, walks, utility lines, stormwater facilities, pumping facilities, pumps and other structures, within thirty (30) days after receiving written notice of the occurrence of any such damage. The Homeowner shall allow no lien to attach to the District’s Property or any improvements located on said property or District’s other property arising out of work performed by, for, or on behalf of Homeowner. In the event the Homeowner does not fully repair damages under this Easement Agreement within the thirty (30) day period specified herein, the Homeowner hereby consents to the District repairing such damage at the sole cost of the Homeowner, including fees for administration, interest charges, as applicable; such costs may be made a lien on the Homeowner’s Property enforceable by the District.

INSURANCE. The Homeowner agrees that they have current property and liability insurance and they shall insure all contractors retained for their construction activities are insured and licensed, as applicable.

DEFAULT. A default by any party under this Easement Agreement shall entitle any other to all remedies available at law or in equity, which may include but not be limited to the right of actual damages, injunctive relief and/or specific performance.

ENFORCEMENT OF AGREEMENT. In the event that either the District or Homeowner seek to enforce this Easement Agreement by court proceedings or otherwise, then the prevailing party shall be entitled to recover all fees and costs incurred, including reasonable attorneys' fees and costs for trial, alternative dispute resolution or appellate proceedings.

NOTICES. Any notice, demand, consent, authorization, request, approval or other communication that any party is required, or may desire, to give to or make upon the other party pursuant to this Easement Agreement shall be effective and valid only if in writing, signed by the party giving notice and delivered personally to the other parties or sent by express 24-hour guaranteed courier or delivery service or by certified mail of the United States Postal Service, postage prepaid and return receipt requested, addressed to the other party as follows (or to such other place as any party may by notice to the others specify):

To Homeowner:	HGGM LLC
5401 S. Kirkman Road, Suite 135
Orlando, Florida 32819 Attention: Herval Bazilio Filho

To the District:	Reunion West Community Development District
c/o Governmental Management Services – Central Florida, LLC	
	219 E. Livingston Street Orlando, Florida 32801
Attention: Tricia Adams, District Manager	
With a copy to:	Latham, Luna, Eden & Beaudine, LLP 201 S. Orange Avenue, Suite 1400
Orlando, Florida 32801
Attention: Jan Albanese Carpenter, Esq.	

Notice shall be deemed given when received, except that if delivery is not accepted, notice shall be deemed given on the date of such non-acceptance. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day shall be deemed received on the next business day. If any time for giving notice would otherwise expire on a non-business day, the notice period shall be extended to the next succeeding business day. Saturdays, Sundays and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for Homeowner may deliver Notice on behalf of the District and Homeowner.

THIRD PARTIES. This Easement Agreement is solely for the benefit of the formal parties hereto, and no right or cause of action shall accrue upon or by reason, to or for the benefit of any third party not a formal party to this Easement Agreement. Nothing in this Easement Agreement expressed or implied is intended or shall be construed to confer upon any person or legal entity other than the parties hereto any right, remedy, or claim under or by reason of this Easement Agreement or any of the provisions or conditions hereof. The District shall be solely responsible for enforcing its rights under this Easement Agreement against any interfering third party. Nothing contained in this Easement Agreement shall limit or impair the District’s right to protect their rights from interference by a third party.

ASSIGNMENT. No party may assign, transfer or license all or any portion of its rights under this Easement Agreement without the prior written consent of the other parties.

CONTROLLING LAW. This Easement Agreement shall be construed, interpreted and controlled according to the laws of the State of Florida.

PUBLIC RECORDS. Homeowner understands and agrees that all documents of any kind provided to the District or to District Staff in connection with this Easement Agreement are public records and are to be treated as such in accordance with Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Easement Agreement shall not affect the validity or enforceability of the remaining portions of this Easement Agreement, or any part of this Easement Agreement not held to be invalid or unenforceable.
BINDING EFFECT. This Easement Agreement and all of the provisions, representations, covenants, and conditions contained herein shall be binding upon and inure to the benefit of the parties hereto and their respective successors and permitted assigns.

AUTHORIZATION. By execution below, the undersigned represent that they have been duly authorized by the appropriate body or official of their respective entity to execute this Easement Agreement, and that each party has complied with all the requirements of law and has full power and authority to comply with the terms and provisions of this instrument.

AMENDMENTS. Amendments to and waivers of the provisions contained in this Easement Agreement may be made only by an instrument in writing which is executed by all parties hereto.

ENTIRE AGREEMENT. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Easement Agreement.

[Signatures Provided on Following Page.]
IN WITNESS WHEREOF, the parties have caused this instrument to be executed by their duly authorized officers effective as of the day and year first above written.

REUNION WEST COMMUNITY DEVELOPMENT DISTRICT:

GRAHAM STALEY, CHAIRMAN

Date: 	 , 2023

HOMEOWNER:

HGGM LLC
NAME: Herval Bazilio Filho TITLE: Authorized Member

Date: 	 , 2023

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	951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com	

October 12, 2023 Board of Supervisors
Reunion West Community Development District
219 East Livingston Street Orlando, FL 32801

We are pleased to confirm our understanding of the services we are to provide Reunion West Community Development District, Osceola County, Florida (“the District”) for the fiscal year ended September 30, 2023. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Reunion West Community Development District as of and for the fiscal year ended September 30, 2023. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2023 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: C/O GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.

Our fee for these services will not exceed $9,600 for the September 30, 2023 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

All accounting records (including, but not limited to, trial balances, general ledger detail, vendor files, bank and trust statements, minutes, and confirmations) for the fiscal year ended September 30, 2023 must be provided to us no later than January 1, 2024, in order for us to complete the engagement by March 31, 2024.

Subject to timely receipt of the necessary information, we will submit a preliminary draft audit report by March 15, 2024 for the District's review, and a final draft audit report by March 31, 2024 for the District's review and approval.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out- of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2023 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Reunion West Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours, Grau & Associates

Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Reunion West Community Development District.

 	

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NOPARKING DeTAIL 4 OF 4	--

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 DocuSign Envelope ID: 09F19942-23E1-452C-ACB0-5D806872E784	
Katrina S. Scarborough, CFA, CCF, MCF Osceola County Property Appraiser
www.property-appraiser.org
Osceola County Government Center
2505 East Irlo Bronson Memorial Hwy, Kissimmee, FL 34744 Ph: (407) 742-5000 Fax:( 407) 742-4900

Parcel: 23-25-27-4929-0001-00B0
 Owner Information	
Owner Name	REUNION WEST CDD

Physical Address	MARKER AVE, KISSIMMEE FL 34747

Tax District	300 - OSCEOLA COUNTY

 Tax Values	

Current Value represents working appraised values as of 03/20/2023, which are subject to change prior to certification
Certified Value represents certified values that appeared on the tax roll as of 10/05/2022

AG Benefit	$0	AG Benefit	$0

Buildings	$0	Buildings	$0

Assessed(estimated)	$2	Assessed*	$2

Taxable(estimated)	$0	Taxable	$0
Assessed Values Reflect Adjustments for Agricultural Classification and/or the Save Our Homes Cap
Assessed Values Reflect Adjustments for Agricultural Classification and/or the Save Our Homes Cap

 Sales Information	
Seq	ORB-Pg	Price	Date	Deed Type	
0	5229-1013	$100	2017-10-21	SW	
1	5227-2981	$100	2017-10-20	SW	

Land Information - Total Acreage: 6.18					
Land Description	Units	Depth	Land Type	Land Value	
SUBMERGED LAND	6.18	0.00	AC	$600	

 Legal Description	
Legal Description	REUNION WEST PH 2 EAST PB 25 PGS 135-138 TRACT B STORMWATER
Katrina S. Scarborough, CFA, CCF, MCF Osceola County Property Appraiser
www.property-appraiser.org
Osceola County Government Center
2505 East Irlo Bronson Memorial Hwy, Kissimmee, FL 34744 Ph: (407) 742-5000 Fax:( 407) 742-4900

Parcel: 23-25-27-4929-0001-00C0
 Owner Information	
Owner Name	REUNION WEST CDD

Physical Address	MARKER AVE, KISSIMMEE FL 34747

Tax District	300 - OSCEOLA COUNTY

 Tax Values	

Current Value represents working appraised values as of 03/20/2023, which are subject to change prior to certification
Certified Value represents certified values that appeared on the tax roll as of 10/05/2022

AG Benefit	$0	AG Benefit	$0

Buildings	$0	Buildings	$0

Assessed(estimated)	$2	Assessed*	$2

Taxable(estimated)	$0	Taxable	$0
Assessed Values Reflect Adjustments for Agricultural Classification and/or the Save Our Homes Cap
Assessed Values Reflect Adjustments for Agricultural Classification and/or the Save Our Homes Cap

 Sales Information	
Seq	ORB-Pg	Price	Date	Deed Type	
0	5229-1012	$100	2017-10-21	SW	
1	5227-2981	$100	2017-10-20	SW	

Land Information - Total Acreage: 0.56					
Land Description	Units	Depth	Land Type	Land Value	
RURAL ACREAGE	0.56	0.00	AC	$30,800	

 Legal Description	
Legal Description	REUNION WEST PH 2 EAST PB 25 PGS 135-138 TRACT C OPEN SPACE
Katrina S. Scarborough, CFA, CCF, MCF Osceola County Property Appraiser
www.property-appraiser.org
Osceola County Government Center
2505 East Irlo Bronson Memorial Hwy, Kissimmee, FL 34744 Ph: (407) 742-5000 Fax:( 407) 742-4900

Parcel: 34-25-27-4012-0003-0014
 Owner Information	
Owner Name	REUNION WEST CDD

Physical Address	KISSIMMEE FL 34747

Tax District	300 - OSCEOLA COUNTY

 Tax Values	

Current Value represents working appraised values as of 03/20/2023, which are subject to change prior to certification
Certified Value represents certified values that appeared on the tax roll as of 10/05/2022

AG Benefit	$0	AG Benefit	$0

Buildings	$0	Buildings	$0

Assessed(estimated)	$100	Assessed*	$100

Taxable(estimated)	$0	Taxable	$0
Assessed Values Reflect Adjustments for Agricultural Classification and/or the Save Our Homes Cap
Assessed Values Reflect Adjustments for Agricultural Classification and/or the Save Our Homes Cap

 Sales Information	
Seq	ORB-Pg	Price	Date	Deed Type	
0	2380-0595	$4,000,000	2003-10-31	SW	
1		$0	2002-02-14	NC	
2	1928-1249	$24,169,700	2001-08-30	SW	
3	1922-0711	$1,576,700	2001-08-20	SW	
4	1922-0726	$0	2001-08-20	QC	

Land Information - Total Acreage: 0.09					
Land Description	Units	Depth	Land Type	Land Value	
CONSERVATION	0.09	0.00	AC	$45	

 Legal Description	
Legal Description	MAGNOLIA CREEK PB 12 PGS 70-79 BLK 3 A PORTION OF LOT 1: COM AT SE COR LOT 1 BLK 3 (PT BEING NWLY R/W I-4), N 40 DEG E 1,790 FT TO POB; N 49 DEG W 100 FT, N 40 DEG E
40 FT, S 49 DEG E 100 FT TO NWLY R/W I-4, S 40 DEG W 40 FT TO POB 34/25/27
Katrina S. Scarborough, CFA, CCF, MCF Osceola County Property Appraiser
www.property-appraiser.org
Osceola County Government Center
2505 East Irlo Bronson Memorial Hwy, Kissimmee, FL 34744 Ph: (407) 742-5000 Fax:( 407) 742-4900

Parcel: 34-25-27-4012-0003-0016
 Owner Information	
Owner Name	REUNION WEST CDD

Physical Address	GRAND TRAVERSE PKWY, KISSIMMEE FL 34747

Tax District	300 - OSCEOLA COUNTY

 Tax Values	

Current Value represents working appraised values as of 03/20/2023, which are subject to change prior to certification
Certified Value represents certified values that appeared on the tax roll as of 10/05/2022

AG Benefit	$0	AG Benefit	$0

Buildings	$0	Buildings	$0

Assessed(estimated)	$2	Assessed*	$2

Taxable(estimated)	$0	Taxable	$0
Assessed Values Reflect Adjustments for Agricultural Classification and/or the Save Our Homes Cap
Assessed Values Reflect Adjustments for Agricultural Classification and/or the Save Our Homes Cap

 Sales Information	
Seq	ORB-Pg	Price	Date	Deed Type	
0	2380-0595	$4,000,000	2003-10-31	SW	
1		$0	2002-02-14	NC	
2	1928-1249	$24,169,700	2001-08-30	SW	

Land Information - Total Acreage: 41.81					
Land Description	Units	Depth	Land Type	Land Value	
CONSERVATION	41.80	0.00	AC	$20,900	

 Legal Description	
Legal Description	COM AT NWLY COR LOT 1 BLK 3 MAGNOLIA CREEK PB 12 PGS 70-79, S 1377.27 FT, S 11 DEG E 2851.74 FT TO POB, S 81 DEG E 317.04 FT, S 69 DEG E 8.95 FT, S 24 DEG E 15.15 FT, S 37 DEG W 32.13 FT, S 17 DEG E 48.57 FT, S 03 DEG W 68.62 FT, S 15 DEG W 67.62 FT, S 34
DEG W 20.83 FT, S 31 DEG E 27.61 FT, S 29 DEG E 31.81 FT, S 43 DEG E 65.05 FT, S 20 DEG E
47.86 FT, S 45 DEG E 41.71 FT, S 12 DEG E 37.79 FT, S 57 DEG E 37.27 FT, S 65 DEG E 84.34
FT, S 64 DEG E 101.62 FT, S 60 DEG E 40.02 FT, S 69 DEG E 27.01 FT, E 25.21 FT, S 60 DEG E
48.50 FT, S 34 DEG E 38.09 FT, S 32 DEG E 31.62 FT, S 25 DEG E 50.11 FT, S 34 DEG E 43.04
FT, S 52 DEG E 36.64 FT, S 50 DEG E 43.36 FT, S 14.26 FT, S 70 DEG E 187.79 FT, E 310.95 FT,
S 50 DEG E 58.10 FT, S 40 DEG W 1789.71 FT, S 78 DEG W .98 FT, N 28 DEG W 31.30 FT, N 72
DEG W 53.72 FT, N 27 DEG W 37.85 FT, N 41 DEG W 41.68 FT, N 06 DEG E 32.00 FT, N 50 DEG
W 39.13 FT, N 06 DEG E 27.68 FT, N 28 DEG W 41.89 FT, N 01 DEG E 47.14 FT, N 66 DEG E
76.26 FT, N 09 DEG E 15.99 FT, N 6.29 FT, N 11 DEG W 67.60 FT, N 22 DEG W 44.15 FT, N 02
DEG E 27.57 FT, N 64 DEG W 24.68 FT, S 52 DEG W 57.71 FT, S 05 DEG E 20.80 FT, S 06 DEG
E 32.40 FT, S 14 DEG W 47.29 FT, S 58 DEG W 26.57 FT, S 41 DEG W 35.76 FT, S 38 DEG W
89.71 FT, N 84 DEG W 65.80 FT, N 75 DEG W 36.84 FT, S 88 DEG W 37.93 FT, N 60 DEG W
50.34 FT, N 09 DEG W 85.38 FT, N 09 DEG E 36.46 FT, N 28 DEG E 36.552 FT, N 30 DEG E
46.74 FT, N 35 DEG E 32.60 FT, N 38 DEG W 145.54 FT TO POC, CONC NLY, RAD 25.00 FT, CH S 77 DEG W, WLY 22.88 FT, N 76 DEG W 26.87 FT TO POC, CONC NELY, RAD 25.00 FT, CH N 34 DEG W, NWLY 36.06 FT, N 06 DEG E 33.49 FT, N 29 DEG E 32.40 FT, N 61 DEG E 16.59 FT,
N 19 DEG W 2.17 FT, N 45 DEG E 75.44 FT, N 45 DEG E 45.41 FT, N 73 DEG E 26.36 FT, N 23
DEG E 27.26 FT, N 08 DEG E 38.09 FT, N 18 DEG E 49.94 FT, N 18 DEG E 77.94 FT, N 23 DEG E
103.10 FT, N 15 DEG E 33.91 FT, N 07 DEG E 34.85 FT, N 30 DEG W 30.57 FT, N 39 DEG E
44.92 FT, N 05 DEG E 20.77 FT, N 22 DEG E 67.04 FT, N 26 DEG E 47.28 FT, N 17 DEG E 46.75
FT, N 04 DEG E 69.04 FT, N 18.90 FT, N 23 DEG W 46.14 FT, N 27 DEG W 60.25 FT, N 14 DEG
W 54.68 FT, N 24 DEG W 48.82 FT, N 32 DEG W 30.57 FT, N 32 DEG W 39.26 FT, N 41 DEG W
50.99 FT, N 40 DEG W 46.32 FT, N 02 DEG W 44.56 FT, N 19 DEG E 49.33 FT, N 40 DEG E 34.83
FT, N 41 DEG E 42.66 FT, N 45 DEG E 17.89 FT, N 18 DEG E 44.57 FT, N 01 DEG W 26.37 FT, N
08 DEG W 38.47 FT, N 18 DEG W 32.28 FT, N 15 DEG W 36.62 FT. M 32 DEG E 48.27 FT, N 60
DEG E 33.64 FT, N 72 DEG E 30.21 FT, N 41 DEG E 30.87 FT, N 09 DEG E 21.19 FT, N 14 DEG W 37.07 FT, N 16 DEG W 61.25 FT TO POB
Katrina S. Scarborough, CFA, CCF, MCF Osceola County Property Appraiser
www.property-appraiser.org
Osceola County Government Center
2505 East Irlo Bronson Memorial Hwy, Kissimmee, FL 34744 Ph: (407) 742-5000 Fax:( 407) 742-4900

Parcel: 34-25-27-4012-0003-0018
 Owner Information	
Owner Name	REUNION WEST CDD

Physical Address	MUIRFIELD LOOP, KISSIMMEE FL 34747

Tax District	300 - OSCEOLA COUNTY

 Tax Values	

Current Value represents working appraised values as of 03/20/2023, which are subject to change prior to certification
Certified Value represents certified values that appeared on the tax roll as of 10/05/2022

AG Benefit	$0	AG Benefit	$0

Buildings	$0	Buildings	$0

Assessed(estimated)	$2	Assessed*	$2

Taxable(estimated)	$0	Taxable	$0
Assessed Values Reflect Adjustments for Agricultural Classification and/or the Save Our Homes Cap
Assessed Values Reflect Adjustments for Agricultural Classification and/or the Save Our Homes Cap

 Sales Information	
Seq	ORB-Pg	Price	Date	Deed Type	
0	2380-0595	$4,000,000	2003-10-31	SW	
1		$0	2002-02-14	NC	
2	1928-1249	$24,169,700	2001-08-30	SW	

Land Information - Total Acreage: 6.27					
Land Description	Units	Depth	Land Type	Land Value	
CONSERVATION	6.26	0.00	AC	$3,100	

 Legal Description	
Legal Description	COM AT NWLY COR LOT 1 BLK 3 MAGNOLIA CREEK PB 12 PGS 70-79, E 2650.66 FT, S 1326.57 FT, E 139.01 FT TO POB, E 853.53 FT TO POC, CONC WLY, RAD 3982 FT, CH S 17 DEG E, SLY 261.91 FT, W 314.89 FT, S 71 DEG W 354.17 FT, W 263.38 FT, N 06 DEG W 149.64 FT, N 213.85 FT TO POB

!!"#$%& "

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Reunion East Action Items
Meeting Assigned	
Action Item	
Assigned To	
Status	
Comments	

2/13/20	
Access to Reunion Village/Davenport Creek Bridge	

Boyd/Scheerer	

In Process	Meyer construction portion of project completed July 2023. ACT agreement executed.	

Traffic Calming			Suggested speed table locations need to be determined in conjunction with road repairs.	

Road Replacement and Maintenance	

Boyd	

In Process	Scope for repairs approved 10.12.2023. Bid notice and documents pending release.	

1/9/23	Seven Eagles Fountain Replacement	
Scheerer	
In Process	Proposals to be reviewed 11.09.2023.	

5/22/23	RFID & Transponder at Reunion Village Gate	
Scheerer	
In Process	Approved 07.13.2023; installation pending.	

6/8/23	

Sell The Stables parcel	

Boyd	

In Process	Analyze bond requisitions to determine amount of bond funds used to improve the parcel and construct The Stables.
Purchase price TBD based on bond fund use and
market value.	

8/10/23	
Signage on S Curve at Excitement	

Scheerer	

Completed	Dangerous Curve or S Curve sign to be installed near Radiant.	

7/13/23	
Seven Eagles & Guard House Roof Replacements	

Scheerer	

Completed	11.08.2023 last day of work. Two inspections pending.	

8/10/23	
Seven Eagles Fitness Center Signs & Fitness Center Mats	

Scheerer	

In Process	
Update signs in accordance with CDD Policies in English and Spanish.	

8/10/23	Update License Agreements for Dumpsters at The Stables	

Trucco/Adams	

In Process	BOS approved in substantial form 09.14.2023.	
9/14/23	
Bid Amenity Janitorial	
Scheerer	
In Process	Proposals to be reviewed at December meeting.	
9/14/23	Stormwater Repairs at Patriot's Landing	
Scheerer	
Completed		

10/12/23	Confirm Intersection Design and Timing for OLWR & Spine Rd Intersection Improvement with OC	

Boyd	

In Process		

Reunion West Action Items					
Meeting Assigned	
Action Item	
Assigned To	
Status	
Comments	

1/13/22	
Monitor Residential/ Industrial/Commercial Development Nearby Reunion			https://permits.osceola.org/Citizen Access/Default.aspx Parcel  Numbers: 282527000000600000 
51.02 acres 332527000000500000 
52.55 acres 3325273160000A0090 
19.04 acres	
12/9/21	Monitor Sinclair Road Extension Project			www.Osceola.org/go/sinclai rroad	
	
Monitor Old Lake Wilson Road Improvement Project			
www.improveoldlakewilsonroad.co m	

Traffic Calming			Suggested speed table locations need to be determined in conjunction with road repairs.	
	Pavement Management Plan	
Boyd	
Completed	Report accepted 08.10.2023.	

1/9/23	Sign Upgrades to Reunion Standard (RE and RW) and S Curve Signs at GTP	

Scheerer	

Completed	some finials pending installation as of 11.08.2023.	

8/10/23	Traffic Enforcement Agreement with OC (RE and RW)	

Trucco	

In Process		

8/10/23	Update Security Service Provider Agreements (RE and RW)	

Trucco	

In Process	
Language to include Rules for Public Access.	

8/10/23	

Whitemarsh Mound	

Scheerer	

In Process	Gas line/utility easement - reviewing options and costs for lowering.	

9/14/23	

Agreement + Fee for Temporary Access Agreement	

Adams	

In Process	Policy and application to be considered at November BOS meeting. If needed, a Rule Hearing for fees can be scheduled.	

10/12/23	
Amend parking rules to restrict parking nearby Valhalla playground	

Adams	

In Process	
Rule Hearing scheduled 12.14.2023. Revised map to be reviewed 11.09.2023.	

10/12/23	Send letters to rental management company to ask they include the Reunion speed limit with rental information.	

Adams	

Pending	

Florida Vacations, Magical Vacations, Ask Jeeves, Reunion Resort and Rentyl.	

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Reunion West
Community Development District
Summary of Check Register

October 1, 2023 to October 31, 2023

	Fund	Date	Check No.'s		Amount		
General Fund		10/4/23	2195-2196	$		15,282.33	
		10/11/23	2197-2199	$		1,727.64	
		10/12/23	2200	$		8,052.51	
		10/18/23	2201-2205	$		11,509.80	
		10/25/23	2206-2208	$		4,060.00	
				$		40,632.28	
Payroll		October 2023
Graham Staley	
50622	
$		
184.70	
		Mark Greenstein	50623	$		184.70	
		Michael Barry	50624	$		184.70	
		Sharon Harley	50625	$		184.70	
				$		738.80	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/04/23 00066	9/25/23 RWCDDSEP 202309 300-13100-10100	*	8,474.66 LANDSCAPE MAINT SEP23
9/25/23 RWCDDSEP 202309 320-53800-47300	*	6,658.67 LANDSCAPE MAINT SEP23
CREATIVE NORTH INC	15,133.33 002195
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/04/23 00067	9/26/23 85365691 202309 300-13100-10100	*	83.44
SVC CALL-CLN FILTER/DRAIN
9/26/23 85365691 202309 320-53800-57400	*	65.56
SVC CALL-CLN FILTER/DRAIN
FRANK'S AIR CONDITIONING, INC.	149.00 002196
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/11/23 00035	9/30/23 214406	202309 300-13100-10100	*	80.64
AQUATIC PLANT MGMT SEP23
9/30/23 214406	202309 320-53800-47000	*	63.36
AQUATIC PLANT MGMT SEP23
APPLIED AQUATIC MANAGEMENT, INC.	144.00 002197
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/11/23 00051 10/04/23 3816	202309 310-51300-31100	*	807.50
FDOT BRDGE OWNER/RESPONSB
BOYD CIVIL ENGINEERING	807.50 002198
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/11/23 00069	9/30/23 RW202309 202309 300-13100-10100	*	434.64
MONTHLY GATE REPAIR SEP23
9/30/23 RW202309 202309 320-53800-57400	*	341.50
MONTHLY GATE REPAIR SEP23
REUNION WEST PROPERTY OWNERS INC	776.14 002199
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
567	202310 310-51300-34000	*	4,106.42
MANAGEMENT FEES OCT23
567	202310 310-51300-35200	*	100.00
WEBSITE ADMIN OCT23
567	202310 310-51300-35100	*	150.00
INFORMATION TECH OCT23
567	202310 310-51300-31300	*	833.33
DISSEMINATION FEE OCT23
567	202310 310-51300-51000	*	.42
OFFICE SUPPLIES
10/01/23 567	202310 310-51300-42000	*	25.94
POSTAGE
10/01/23 567	202310 310-51300-42500	*	14.40
COPIES
10/01/23 568	202310 320-53800-12000	*	2,822.00
FIELD MANAGEMENT OCT23
GOVERNMENTAL MANAGEMENT SERVICES	8,052.51 002200
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
REUW REUNION WEST	TVISCARRA
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/18/23 00066 10/10/23 RWCDD100 202310 300-13100-10100	*	35.72
RPR IRRG-2 COUPLNG-FAIRFX
10/10/23 RWCDD100 202310 320-53800-46500	*	28.06
RPR IRRG-2 COUPLNG-FAIRFX
CREATIVE NORTH INC	63.78 002201
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/18/23 00049 10/02/23 88589	202310 310-51300-54000	*	175.00
SPECIAL DISTRICT FEE-FY24
DEPARTMENT OF ECONOMIC OPPORTUNITY	175.00 002202
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/18/23 00020	8/31/23 566	202308 320-53800-48100	*	2,606.20
RPR/PRS.WSH WALL/PAINT GH
9/30/23 569	202310 310-51300-31700	*	7,500.00
FY24 ASSESSMENT ROLL CERT
GOVERNMENTAL MANAGEMENT SERVICES	10,106.20 002203
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/18/23 00005	9/18/23 80129499 202309 310-51300-48000	*	260.68
NOT.OF FY24 MEETING DATES
ORLANDO SENTINEL	260.68 002204
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/18/23 00036	9/30/23 1132	202309 320-53800-43100	*	83.84
TOHO METER#62644090 SEP23
9/30/23 1133	202309 320-53800-43000	*	84.74
DUKEENERGY#9100 8323 9862
9/30/23 1134	202309 320-53800-43000	*	735.56
DUKEENERGY#9100 8324 0443
REUNION RESORT	904.14 002205
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/25/23 00035 10/15/23 215013	202310 300-13100-10100
AQUATIC MGMT ENCORE OCT23
10/15/23 215013	202310 320-53800-47000	*	85.80
AQUATIC MGMT ENCORE OCT23
10/15/23 215017	202310 300-13100-10100	*	80.64
AQUATIC PLANT MGMT OCT23
10/15/23 215017	202310 320-53800-47000	*	63.36
AQUATIC PLANT MGMT OCT23
- - - - - - - -
APPLIED AQUATIC MANAGEMENT, INC.	339.00 002206
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
RPLC 3 COMMUNITY SGN LGHT RPLC 3 COMMUNITY SGN LGHT
BERRY CONSTRUCTION INC.	580.00 002207
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/25/23 00066 10/19/23 RWCDD092 202310 300-13100-10100	*	1,758.96 RPLC/INST.CTRLR/EXP.MODUL
REUW REUNION WEST	TVISCARRA
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/19/23 RWCDD092 202310 320-53800-46500	*	1,382.04 RPLC/INST.CTRLR/EXP.MODUL
CREATIVE NORTH INC	3,141.00 002208
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	40,632.28
TOTAL FOR REGISTER	40,632.28

REUW REUNION WEST	TVISCARRA

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Reunion West
Community Development District

Unaudited Financial Reporting

September 30, 2023

Table of Contents

1

2

3

4

5

6

7

8

9

10

11-12

13

14
	Balance Sheet

	General Fund Income Statement

	Replacement & Maintenance Income Statement

	Debt Service Series 2004-1 Income 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

	Debt Service Series 2022 Income Statement

	Capital Projects Series 2019 Income Statement

	Month to Month

	Long Term Debt

	FY23 Assessment Receipt Schedule
COMBINED BALANCE SHEET
September 30, 2023

	
	General			Replacement
	& Maintenance			Debt
	Service			Capital
	Projects			(Memorandum Only)
	2023		
ASSETS:
CASH	
$884,970		
$603,634		
---		
---		
$1,488,604	
CUSTODY ACCOUNT	$2,962		---		---		---		$2,962	
STATE BOARD OF ADMINISTRATION	$472,875		$442,013		---		---		$914,888	
ASSESSMENT RECEIVABLE	$14,459		---		$23,350		---		$37,809	
DUE FROM REUNION EAST	$201,100		$13,143		---		---		$214,244	
PREPAID EXPENSES INVESTMENTS SERIES 2015
Reserve	$59,927

---		---

---		---

$167,270		---

---		$59,927

$167,270	
Revenue SERIES 2016
Reserve	---

---		---

---		$193,475

$287,051		---

---		$193,475

$287,051	
Revenue	---		---		$469,727		---		$469,727	
Prepayment SERIES 2017
Reserve	---

---		---

---		$24

$265,589		---

---		$24

$265,589	
Revenue	---		---		$426,419		---		$426,419	
Prepayment SERIES 2019
Reserve	---

---		---

---		$2,587

$334,139		---

---		$2,587

$334,139	
Revenue	---		---		$203,166		---		$203,166	
Construction SERIES 2022
Reserve	---

---		---

---		---

$259,938		$92,383

---		$92,383

$259,938	
Revenue	---		---		$289,645		---		$289,645	
TOTAL ASSETS		$1,636,293 			$1,058,790 			$2,922,381 			$92,383 			$5,709,847 	

LIABILITIES:
ACCOUNTS PAYABLE	

$24,907		

$5,006		

---		

---		

$29,913	
DUE TO REUNION EAST
FUND EQUITY:
FUND BALANCES: ASSIGNED	$681,591

---		$186,171

$867,613		---

---		---

---		$867,762

$867,613	
UNASSIGNED	$929,795		---		---		---		$929,795	
RESTRICTED FOR DEBT 2004-1	---		---		$0		---		$0	
RESTRICTED FOR DEBT 2015	---		---		$363,430		---		$363,430	
RESTRICTED FOR DEBT 2016	---		---		$761,223		---		$761,223	
RESTRICTED FOR DEBT 2017	---		---		$698,731		---		$698,731	
RESTRICTED FOR DEBT 2019	---		---		$540,908		---		$540,908	
RESTRICTED FOR DEBT 2022	---		---		$558,089		---		$558,089	
RESTRICTED FOR CAP. PROJ. 2019	---		---		---		$92,383		$92,383	
TOTAL LIABILITIES & FUND EQUITY										
& OTHER CREDITS		$1,636,293 			$1,058,790 			$2,922,381 			$92,383 			$5,709,847 	
General Fund
Statement of Revenues & Expenditures
For The Period Ending September 30, 2023

	ADOPTED
BUDGET	PRORATED BUDGET
THRU 9/30/23	ACTUAL
THRU 9/30/23	
VARIANCE	
REVENUES:					
Special Assessments - Tax Collector	$1,760,063	$1,760,063	$1,792,950	$32,887	
Interest	$0	$0	$15,462	$15,462	
Miscellaneous Income	$0	$0	$1,174	$1,174	
Rental Income	$1,760	$1,760	$7,260	$5,500	
TOTAL REVENUES	$1,761,823	$1,761,823	$1,816,846	$55,023	

EXPENDITURES:					
ADMINISTRATIVE:					
Supervisor Fees	$12,000	$12,000	$8,200	$3,800	
FICA	$918	$918	$627	$291	
Engineering	$8,000	$8,000	$18,732	($10,732)	
Attorney	$20,000	$20,000	$36,975	($16,975)	
Trustee Fee	$21,000	$21,000	$19,880	$1,120	
Dissemination	$10,000	$10,000	$10,000	$0	
Arbitrage	$3,000	$3,000	$0	$3,000	
Collection Agent	$7,500	$7,500	$7,500	$0	
Property Appraiser Fee	$700	$700	$739	($39)	
Annual Audit	$7,500	$7,500	$9,500	($2,000)	
Management Fees	$46,488	$46,488	$46,488	$0	
Information Technology	$1,600	$1,600	$1,600	$0	
Website Maintenance	$1,000	$1,000	$1,000	$0	
Telephone	$100	$100	$0	$100	
Postage	$1,500	$1,500	$474	$1,026	
Printing & Binding	$500	$500	$429	$71	
Insurance	$11,416	$11,416	$10,226	$1,190	
Legal Advertising	$5,000	$5,000	$5,911	($911)	
Other Current Charges	$350	$350	$65	$285	
Office Supplies	$300	$300	$6	$294	
Travel Per Diem	$250	$250	$0	$250	
Dues, Licenses & Subscriptions	$175	$175	$175	$0	
TOTAL ADMINISTRATIVE	$159,297	$159,297	$178,526	($19,229)	

MAINTENANCE-SHARED EXPENSES:					
Field Management	$32,877	$32,877	$32,877	$0	
Management Services Agreement	$14,300	$14,300	$7,150	$7,150	
Telephone	$6,600	$6,600	$5,681	$919	
Electric	$259,446	$259,446	$280,137	($20,691)	
Water & Sewer	$31,852	$31,852	$27,786	$4,066	
Gas	$35,992	$35,992	$33,161	$2,831	
Pool and Fountain Maintenance	$129,800	$129,800	$165,310	($35,510)	
Environmental	$7,040	$7,040	$9,562	($2,522)	
Property Insurance	$32,571	$32,571	$29,735	$2,836	
Irrigation Repairs	$7,150	$7,150	$13,553	($6,403)	
Landscape Contract	$515,490	$515,490	$454,370	$61,120	
Landscape Contingency	$22,000	$22,000	$17,515	$4,485	
Gate and Gatehouse Expenses	$22,000	$22,000	$29,985	($7,985)	
Roadways/Sidewalks	$11,000	$11,000	$6,699	$4,301	
Lighting	$4,400	$4,400	$5,970	($1,570)	
Building Repairs & Maintenance	$8,800	$8,800	$675	$8,125	
Pressure Washing	$15,400	$15,400	$20,546	($5,146)	
Maintenance (Inspections)	$220	$220	$29	$191	
Repairs & Maintenance	$11,000	$11,000	$19,698	($8,698)	
Contract Cleaning	$28,600	$28,600	$28,606	($6)	
Fitness Center Repairs & Maintenance	$2,200	$2,200	$5,971	($3,771)	
Operating Supplies	$2,200	$2,200	$0	$2,200	
Signage	$4,400	$4,400	$12,344	($7,944)	
Security	$87,208	$87,208	$73,613	$13,595	
Parking Violation Tags	$220	$220	$0	$220	
MAINTENANCE-DIRECT EXPENSES:					
Irrigation System Operations	$15,000	$15,000	$0	$15,000	
Contingency	$0	$0	$0	$0	
Transfer Out - R&M Fund	$294,760	$294,760	$294,760	$0	
TOTAL MAINTENANCE	$1,602,526	$1,602,526	$1,575,734	$26,792	
					
TOTAL EXPENDITURES	$1,761,823	$1,761,823	$1,754,260	$7,563	
					
EXCESS REVENUES (EXPENDITURES)	$0		$62,586		
					
FUND BALANCE - Beginning	$0		$867,209		
					
FUND BALANCE - Ending	$0		$929,795		
Reunion West
COMMUNITY DEVELOPMENT DISTRICT
Replacement & Maintenance Fund Statement of Revenues & Expenditures For The Period Ending September 30, 2023

	ADOPTED BUDGET	PRORATED THRU 9/30/23	ACTUAL THRU 9/30/23	
VARIANCE	
REVENUES:					
Transfer In	$294,760	$294,760	$294,760	$0	
Interest	$3,500	$3,500	$27,961	$24,461	
TOTAL REVENUES	$298,260	$298,260	$322,721	$24,461	

EXPENDITURES:					
Contingency	$500	$500	$3,554	($3,054)	
Building Improvements	$138,399	$138,399	$47,253	$91,146	
Fountain Improvements	$0	$0	$0	$0	
Gate/Gatehouse Improvements	$197,769	$197,769	$17,011	$180,758	
Landscape Improvements	$0	$0	$5,072	($5,072)	
Irrigation Improvemnts	$0	$0	$0	$0	
Lighting Improvements	$0	$0	$0	$0	
Monument Impovements	$0	$0	$0	$0	
Pool Furniture	$6,600	$6,600	$8,582	($1,982)	
Pool Repair & Replacements	$0	$0	$12,414	($12,414)	
Roadways/Sidewalks Improvements	$48,972	$48,972	$69,937	($20,965)	
Signage	$22,000	$22,000	$11,669	$10,331	
Stormwater Improvement	$22,000	$22,000	$9,362	$12,638	
Capital Outlay	$4,400	$4,400	$105,900	($101,500)	
TOTAL EXPENDITURES	$440,640	$440,640	$290,755	$149,885	
					
EXCESS REVENUES (EXPENDITURES)	($142,380)		$31,966		
					
FUND BALANCE - Beginning	$795,325		$835,647		
					
FUND BALANCE - Ending	$652,945		$867,613		
Reunion West
COMMUNITY DEVELOPMENT DISTRICT
Debt Service Fund
Series 2004-1
Statement of Revenues & Expenditures
For The Period Ending September 30, 2023

	ADOPTED BUDGET		PRORATED THRU 9/30/23		ACTUAL THRU 9/30/23	
VARIANCE	
REVENUES:							
Interest		$0		$0	$0	$0	
TOTAL REVENUES		$0		$0	$0	$0	

EXPENDITURES:

Other Debt Service		

$0		

$0	

$0	

$0	
TOTAL EXPENDITURES		$0		$0	$0	$0	
Other Sources/(Uses)							
Transfer In/(Out)		$0		$0	($10,811)	$10,811	
TOTAL OTHER		$0		$0	($10,811)	$10,811	
							
EXCESS REVENUES (EXPENDITURES)		$0			($10,811)		
							
FUND BALANCE - Beginning		$0			$10,811		
							
FUND BALANCE - Ending		$0			$0		

	ADOPTED BUDGET	PRORATED THRU 9/30/23	ACTUAL THRU 9/30/23	
VARIANCE	
REVENUES:					
Special Assessments Tax Collector	$326,875	$326,875	$332,981	$6,106	
Interest	$200	$200	$16,131	$15,931	
TOTAL REVENUES	$327,075	$327,075	$349,112	$22,037	

EXPENDITURES:					
Interest Expense 11/01	$79,763	$79,763	$79,763	$0	
Principal Expense 05/01	$170,000	$170,000	$170,000	$0	
Interest Expense 05/01	$79,763	$79,763	$79,763	$0	
TOTAL EXPENDITURES	$329,525	$329,525	$329,525	$0	
					
EXCESS REVENUES (EXPENDITURES)	($2,450)		$19,587		
					
FUND BALANCE - Beginning	$176,868		$343,843		
					
FUND BALANCE - Ending	$174,418		$363,430		

	ADOPTED BUDGET	PRORATED THRU 9/30/23	ACTUAL THRU 9/30/23	
VARIANCE	
REVENUES:					
Special Assessments - Tax Collector	$538,024	$538,024	$548,075	$10,051	
Interest	$350	$350	$28,388	$28,038	
TOTAL REVENUES	$538,374	$538,374	$576,463	$38,089	

EXPENDITURES:					
Interest Expense 11/01	$185,016	$185,016	$185,016	$0	
Principal Expense 11/01	$165,000	$165,000	$165,000	$0	
Interest Expense 05/01	$181,406	$181,406	$181,406	$0	
TOTAL EXPENDITURES	$531,422	$531,422	$531,422	$0	
					
EXCESS REVENUES (EXPENDITURES)	$6,952		$45,041		
					
FUND BALANCE - Beginning	$434,696		$716,181		
					
FUND BALANCE - Ending	$441,648		$761,223		

	ADOPTED BUDGET	PRORATED THRU 9/30/23	ACTUAL THRU 9/30/23	
VARIANCE	
REVENUES:					
Special Assessments - Tax Collector	$503,509	$503,509	$512,915	$9,406	
Interest	$300	$300	$26,082	$25,782	
TOTAL REVENUES	$503,809	$503,809	$538,998	$35,189	

EXPENDITURES:					
Interest Expense 11/01	$173,850	$173,850	$173,850	$0	
Principal Expense 11/01	$155,000	$155,000	$155,000	$0	
Interest Expense 05/01	$171,138	$171,138	$171,138	$0	
TOTAL EXPENDITURES	$499,988	$499,988	$499,988	$0	
					
EXCESS REVENUES (EXPENDITURES)	$3,822		$39,010		
					
FUND BALANCE - Beginning	$399,252		$659,721		
					
FUND BALANCE - Ending	$403,074		$698,731		

	ADOPTED BUDGET	PRORATED THRU 9/30/23	ACTUAL THRU 9/30/23	
VARIANCE	
REVENUES:					
Special Assessments - Tax Collector	$438,505	$438,505	$446,694	$8,189	
Interest	$300	$300	$22,796	$22,496	
TOTAL REVENUES	$438,805	$438,805	$469,490	$30,685	

EXPENDITURES:					
Interest Expense 11/01	$153,150	$153,150	$153,150	$0	
Principal Expense 05/01	$130,000	$130,000	$130,000	$0	
Interest Expense 05/01	$153,150	$153,150	$153,150	$0	
TOTAL EXPENDITURES	$436,300	$436,300	$436,300	$0	

Transfer In/(Out)	
$0	
$0	
($6,252)	
$6,252	
TOTAL OTHER	$0	$0	($6,252)	$6,252	
					
EXCESS REVENUES (EXPENDITURES)	$2,505		$26,939		
					
FUND BALANCE - Beginning	$182,601		$513,969		
					
FUND BALANCE - Ending	$185,106		$540,908		
COMMUNITY DEVELOPMENT DISTRICT
Debt Service Fund
Series 2022
Statement of Revenues & Expenditures
For The Period Ending September 30, 2023

	ADOPTED BUDGET	PRORATED THRU 9/30/23	ACTUAL THRU 9/30/23	
VARIANCE	
REVENUES:					
Special Assessments	$1,039,749	$1,039,749	$1,054,789	$15,040	
Interest	$250	$250	$30,193	$29,943	
TOTAL REVENUES	$1,039,999	$1,039,999	$1,084,982	$44,983	

EXPENDITURES:					
Interest Expense 11/01	$252,587	$252,587	$252,587	$0	
Principal Expense 05/01	$690,000	$690,000	$690,000	$0	
Interest Expense 05/01	$177,600	$177,600	$177,600	$0	
TOTAL EXPENDITURES	$1,120,187	$1,120,187	$1,120,187	$0	

Transfer In/(Out)	
$0	
$0	
$10,811	
($10,811)	
TOTAL OTHER	$0	$0	$10,811	($10,811)	
					
EXCESS REVENUES (EXPENDITURES)	($80,188)		($24,394)		
					
FUND BALANCE - Beginning	$321,018		$582,483		
					
FUND BALANCE - Ending	$240,830		$558,089		
COMMUNITY DEVELOPMENT DISTRICT
Capital Projects Fund
Series 2019
Statement of Revenues & Expenditures
For The Period Ending September 30, 2023

	ADOPTED BUDGET	PRORATED THRU 9/30/23	ACTUAL THRU 9/30/23	
VARIANCE											
REVENUES:

Interest	

$0	

$0	

$3,534	

$3,534											
TOTAL REVENUES	$0	$0	$3,534	$3,534											

EXPENDITURES:

Capital Outlay - Construction	

$0	

$0	

$3,500	

($3,500)											
TOTAL EXPENDITURES	$0	$0	$3,500	($3,500)											

Transfer In/(Out)	
$0	
$0	
$6,252	
$6,252											
TOTAL OTHER	$0	$0	$6,252	$6,252											
															
EXCESS REVENUES (EXPENDITURES)	$0		$6,286												
															
FUND BALANCE - Beginning	$0		$86,097												
															
FUND BALANCE - Ending	$0		$92,383												
	Oct		Nov	Dec	Jan	Feb	Mar	Apr	May	June	July	Aug	Sept	Total	

Revenues															
Special Assessments - Tax Collector		$0	$239,757	$1,153,137	$78,531	$58,032	$35,298	$76,734	$29,453	$107,361	$188	$0	$14,459	$1,792,950	
Interest Income		$4	$4	$5	$5	$6	$2,860	$1,922	$2,062	$2,043	$2,145	$2,230	$2,175	$15,462	
Miscellaneous Income		$0	$0	$0	$0	$0	$0	$0	$0	$0	$802	$371	$0	$1,174	
Rental Income		$1,760	$1,650	$0	$0	$220	$770	$440	$0	$1,540	$0	$440	$440	$7,260	
Total Revenues		$1,764	$241,411	$1,153,142	$78,536	$58,258	$38,928	$79,096	$31,515	$110,944	$3,136	$3,042	$17,074	$1,816,846	

Expenses															
Supervisor Fees		$600	$0	$800	$800	$800	$800	$800	$800	$600	$800	$600	$800	$8,200	
FICA		$46	$0	$61	$61	$61	$61	$61	$61	$46	$61	$46	$61	$627	
Engineering		$323	$0	$0	$722	$323	$323	$430	$376	$5,365	$5,543	$645	$4,683	$18,732	
Attorney		$1,802	$1,084	$2,508	$7,294	$2,923	$2,637	$2,642	$2,131	$2,507	$4,354	$4,221	$2,871	$36,975	
Trustee Fee		$0	$0	$0	$0	$0	$3,717	$0	$4,364	$8,081	$0	$3,717	$0	$19,880	
Dissemination		$833	$833	$833	$833	$833	$833	$833	$833	$833	$833	$833	$833	$10,000	
Arbitrage		$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	$739	$0	$0	$0	$0	$0	$0	$739	
Annual Audit		$0	$0	$3,000	$0	$4,875	$1,625	$0	$0	$0	$0	$0	$0	$9,500	
Management Fees		$3,874	$3,874	$3,874	$3,874	$3,874	$3,874	$3,874	$3,874	$3,874	$3,874	$3,874	$3,874	$46,488	
Information Technology		$133	$133	$133	$133	$133	$133	$133	$133	$133	$133	$133	$133	$1,600	
Website Maintenance		$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$1,000	
Telephone		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Postage		$58	$9	$5	$9	$73	$164	$63	$27	$15	$15	$23	$12	$474	
Printing & Binding		$0	$0	$0	$11	$3	$4	$2	$2	$405	$0	$0	$2	$429	
Insurance		$10,226	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$10,226	
Legal Advertising		$692	$692	$0	$379	$0	$0	$113	$125	$0	$587	$0	$3,324	$5,911	
Other Current Charges		$0	$20	$10	$0	$0	$0	$0	$0	$0	$0	$35	$0	$65	
Office Supplies		$0	$1	$0	$0	$1	$0	$1	$0	$0	$0	$0	$1	$6	
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		$26,345	$6,731	$11,309	$14,200	$13,983	$14,994	$9,035	$12,810	$21,944	$16,285	$14,212	$16,678	$178,526	
	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total		
Maintenance-Shared Expenses:															
Field Management	$2,740	$2,740	$2,740	$2,740	$2,740	$2,740	$2,740	$2,740	$2,740	$2,740	$2,740	$2,740	$32,877		
Management Services Agreement	$596	$596	$596	$596	$596	$596	$596	$596	$596	$596	$596	$596	$7,150		
Telephone	$468	$468	$442	$588	$369	$471	$471	$571	$370	$526	$569	$368	$5,681		
Electric	$21,878	$24,214	$21,197	$21,702	$22,408	$24,853	$23,626	$22,289	$24,020	$23,438	$32,032	$18,480	$280,137		
Water & Sewer	$2,549	$1,965	$1,526	$2,406	$2,334	$1,820	$2,474	$2,637	$3,538	$2,501	$2,109	$1,927	$27,786		
Gas	$840	$1,657	$2,268	$5,105	$7,616	$5,654	$3,242	$1,980	$2,330	$1,203	$761	$507	$33,161		
Pool and Fountain Maintenance	$11,715	$14,104	$12,718	$14,455	$15,300	$10,302	$13,200	$15,566	$15,260	$14,608	$14,443	$13,639	$165,310		
Environmental	$1,939	$1,917	$377	$377	$698	$698	$698	$698	$698	$698	$149	$612	$9,562		
Property Insurance	$29,414	$320	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$29,735		
Irrigation Repairs	$810	$1,955	$793	$982	$143	$1,267	$617	$494	$1,685	$3,360	$635	$812	$13,553		
Landscape Contract	$28,181	$57,413	$46,168	$32,151	$32,151	$41,358	$32,151	$32,151	$46,168	$32,151	$32,151	$42,179	$454,370		
Landscape Contingency	$2,930	$955	$0	$211	$564	$0	$0	$1,504	$2,354	$0	$396	$8,600	$17,515		
Gate and Gatehouse Expenses	$2,635	$2,113	$2,572	$375	$6,988	$1,912	$2,001	$1,998	$1,732	$2,722	$2,158	$2,778	$29,985		
Roadways/Sidewalks	$0	$2,475	$2,944	$429	$299	$0	$0	$301	$0	$0	$251	$0	$6,699		
Lighting	$977	$0	$1,694	$0	$352	$0	$0	$1,379	$0	$205	$930	$433	$5,970		
MSA Building Repairs	$0	$0	$0	$367	$308	$0	$0	$0	$0	$0	$0	$0	$675		
Pressure Washing	$0	$0	$9,456	$8,329	$2,508	$0	$0	$0	$0	$253	$0	$0	$20,546		
Maintenance (Inspections)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$29	$0	$29		
Repairs & Maintenance	$8,392	$4,289	$200	$103	$143	$0	$404	$0	$363	$1,258	$3,117	$1,428	$19,698		
Contract Cleaning	$2,243	$2,243	$2,302	$2,447	$2,267	$2,447	$2,387	$2,387	$2,387	$2,447	$2,556	$2,493	$28,606		
Fitness Center Repairs & Maintenance	$0	$498	$0	$0	$0	$132	$1,444	$188	$2,819	$264	$132	$494	$5,971		
Operating Supplies	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		
Signage	$1,008	$2,229	$760	$361	$777	$358	$308	$2,442	$1,690	$1,487	$924	$0	$12,344		
Security	$6,078	$6,191	$6,135	$6,134	$6,134	$6,134	$6,134	$6,134	$6,134	$6,134	$6,134	$6,134	$73,613		
Parking Violation Tags	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		
Maintenance - Direct:
Irrigation System Operations	
$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	$100,000	$194,760	$0	$0	$0	$0	$0	$0	$0	$294,760		
Total Maintenance	$125,392	$128,341	$114,887	$199,858	$299,456	$100,742	$92,493	$96,056	$114,887	$96,591	$102,811	$104,221	$1,575,734		
															
Total Expenses	$151,737	$135,072	$126,195	$214,058	$313,439	$115,736	$101,529	$108,866	$136,831	$112,876	$117,023	$120,898	$1,754,260		
															
Excess Revenues (Expenditures)	($149,974)	$106,339	$1,026,947	($135,521)	($255,181)	($76,807)	($22,432)	($77,351)	($25,887)	($109,740)	($113,981)	($103,824)	$62,586		
Reunion West
COMMUNITY DEVELOPMENT DISTRICT
LONG TERM DEBT REPORT

SERIES 2015, SPECIAL ASSESSMENT REFUNDING AND IMPROVEMENT BONDS		
ASSESSMENT AREA TWO - PHASE ONE		
INTEREST RATES:	3.500%, 4.250%, 5.000%		
MATURITY DATE:	5/1/2036		
RESERVE FUND REQUIREMENT	$163,438		
RESERVE FUND BALANCE	$167,270		
BONDS OUTSTANDING - 9/30/20	$3,585,000		
LESS: PRINCIPAL PAYMENT 05/01/21	($155,000)		
LESS: PRINCIPAL PAYMENT 05/01/22	($160,000)		
LESS: PRINCIPAL PAYMENT 05/01/23	($170,000)		
CURRENT BONDS OUTSTANDING	$3,100,000	

SERIES 2016, SPECIAL ASSESSMENT BONDS		
ASSESSMENT AREA THREE PROJECT		
INTEREST RATES:	3.625%, 4.375%, 5.000%		
MATURITY DATE:	11/1/2046		
RESERVE FUND REQUIREMENT	$274,875		
RESERVE FUND BALANCE	$287,051		
BONDS OUTSTANDING - 9/30/20	$7,880,000	
LESS: PRINCIPAL PAYMENT 11/1/20	($155,000)	
LESS: PRINCIPAL PAYMENT 11/1/21	($160,000)	
LESS: PRINCIPAL PAYMENT 11/1/22	($165,000)	
CURRENT BONDS OUTSTANDING	$7,400,000	

SERIES 2017, SPECIAL ASSESSMENT BONDS		
ASSESSMENT AREA FOUR PROJECT		
INTEREST RATES:	3.500%, 4.250%, 4.750%, 5.000%		
MATURITY DATE:	11/1/2047		
RESERVE FUND REQUIREMENT	$254,625		
RESERVE FUND BALANCE	$265,589		
BONDS OUTSTANDING - 9/30/20	$7,575,000	
LESS: PRINCIPAL PAYMENT 11/1/20	($145,000)	
LESS: PRINCIPAL PAYMENT 11/1/21	($145,000)	
LESS: PRINCIPAL PAYMENT 11/1/22	($155,000)	
CURRENT BONDS OUTSTANDING	$7,130,000	

SERIES 2019, SPECIAL ASSESSMENT BONDS		
ASSESSMENT AREA FIVE PROJECT		
INTEREST RATES:	3.750%, 4.000%, 4.500%, 4.625%		
MATURITY DATE:	5/1/2050		
RESERVE FUND REQUIREMENT	$326,484		
RESERVE FUND BALANCE	$334,139		
BONDS OUTSTANDING - 9/30/20	$7,095,000	
LESS: PRINCIPAL PAYMENT 05/01/21	($120,000)	
LESS: PRINCIPAL PAYMENT 05/01/22	($125,000)	
LESS: PRINCIPAL PAYMENT 05/01/23	($130,000)	
CURRENT BONDS OUTSTANDING	$6,720,000	

SERIES 2022, SPECIAL ASSESSMENT REFUNDING BONDS			
INTEREST RATES:	3.000%		
MATURITY DATE:	5/1/2031		
RESERVE FUND BALANCE	$259,938		
BONDS OUTSTANDING - 02/15/22		$11,840,000	
LESS: PRINCIPAL PAYMENT 05/01/23		($690,000)	
CURRENT BONDS OUTSTANDING		$11,150,000	

REUNION WEST
COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT RECEIPTS - FY2023 TAX COLLECTOR

Date Received	

Dist.	Gross Assessments Received	
Discounts/ Penalties	
Commissions Paid	
Interest Income	
Net Amount Received	
General Fund 38.24%	2015
Debt Svc Fund 7.10%	2016
Debt Svc Fund 11.69%	2017
Debt Svc Fund 10.94%	2019
Debt Svs Fund 9.53%	2022
Debt Svs Fund 22.50%	
Total 100%	

11/18/22	
ACH	
$	23,482.61	
$  1,207.65	
$	445.50	
$	-	
$	21,829.46	
$	8,348.07	
$	1,550.38	
$	2,551.87	
$	2,388.16	
$	2,079.83	
$	4,911.15	
$	21,829.46	
11/22/22	ACH	$	643,189.52	$ 25,727.86	$  12,349.23	$	-	$ 605,112.43	$	231,408.44	$	42,976.49	$	70,737.70	$	66,199.81	$	57,652.91	$  136,137.08	$  605,112.43	
12/9/22	ACH	$  2,740,871.06	$ 109,636.24	$  52,624.70	$	-	$ 2,578,610.12	$	986,117.80	$ 183,138.87	$ 301,439.76	$  282,102.12	$  245,680.59	$  580,130.98	$ 2,578,610.12	
12/9/22	ACH	$	3,581.45	$	42.75	$	70.77	$	-	$	3,467.93	$	1,326.21	$	246.30	$	405.40	$	379.39	$	330.41	$	780.21	$	3,467.93	
12/22/22	ACH	$	459,728.64	$ 17,613.22	$	8,842.32	$	-	$ 433,273.10	$	165,693.26	$	30,772.06	$	50,649.67	$	47,400.44	$	41,280.69	$	97,476.99	$  433,273.10	
1/10/23	ACH	$	203,052.59	$  6,116.83	$	3,938.73	$	-	$ 192,997.03	$	73,806.35	$	13,707.10	$	22,561.37	$	21,114.04	$	18,388.06	$	43,420.12	$  192,997.03	
1/10/23	ACH	$	10,407.28	$	312.22	$	201.88	$	-	$	9,893.18	$	3,783.37	$	702.64	$	1,156.51	$	1,082.32	$	942.59	$	2,225.75	$	9,893.18	
1/24/23	ACH	$	-	$	-	$	-	$	2,461.38	$	2,461.38	$	941.29	$	174.81	$	287.74	$	269.28	$	234.51	$	553.76	$	2,461.38	
2/9/23	ACH	$	1,601.64	$	-	$	32.04	$	-	$	1,569.60	$	600.25	$	111.48	$	183.49	$	171.72	$	149.55	$	353.13	$	1,569.60	
2/9/23	ACH	$	156,615.74	$  3,372.43	$	3,064.86	$	-	$ 150,178.45	$	57,431.58	$	10,666.02	$	17,555.87	$	16,429.65	$	14,308.46	$	33,786.87	$  150,178.45	
3/10/23	ACH	$	95,129.60	$	944.94	$	1,883.69	$	-	$	92,300.97	$	35,297.94	$	6,555.43	$	10,789.99	$	10,097.80	$	8,794.10	$	20,765.70	$	92,300.97	
4/11/23	ACH	$	191,580.67	$	50.56	$	3,830.60	$	-	$ 187,699.51	$	71,780.46	$	13,330.85	$	21,942.09	$	20,534.48	$	17,883.33	$	42,228.29	$  187,699.51	
4/11/23	ACH	$	12,527.56	$	-	$	250.55	$	-	$	12,277.01	$	4,695.00	$	871.94	$	1,435.18	$	1,343.12	$	1,169.71	$	2,762.06	$	12,277.01	
4/24/23	ACH	$	-	$	-	$	-	$	677.13	$	677.13	$	258.95	$	48.09	$	79.16	$	74.08	$	64.51	$	152.34	$	677.13	
5/10/23	ACH	$	77,699.04	$	0.01	$	1,553.98	$	-	$	76,145.05	$	29,119.56	$	5,408.00	$	8,901.36	$	8,330.33	$	7,254.82	$	17,130.97	$	76,145.05	
5/10/23	ACH	$	889.73	$	-	$	17.80	$	-	$	871.93	$	333.45	$	61.93	$	101.93	$	95.39	$	83.07	$	196.17	$	871.93	
6/12/23	ACH	$	43,622.82	$	-	$	872.45	$	-	$	42,750.37	$	16,348.69	$	3,036.23	$	4,997.52	$	4,676.93	$	4,073.10	$	9,617.90	$	42,750.37	
6/16/23	ACH	$	242,845.82	$	-	$	4,856.92	$	-	$ 237,988.90	$	91,012.24	$	16,902.52	$	27,820.92	$	26,036.19	$	22,674.72	$	53,542.31	$  237,988.90	
7/27/23	ACH	$	-	$	-	$	-	$	491.98	$	491.98	$	188.14	$	34.94	$	57.51	$	53.82	$	46.87	$	110.68	$	491.98	
10/31/23	ACH	$	35,968.11	$	-	$	-	$	1,841.22	$	37,809.33	$	14,459.13	$	2,685.31	$	4,419.91	$	4,136.37	$	3,602.34	$	8,506.27	$	37,809.33	
Totals		$  4,942,793.88	$ 165,024.71	$  94,836.02	$	5,471.71	$ 4,688,404.86	$ 1,792,950.18	$ 332,981.39	$ 548,074.96	$  512,915.44	$  446,694.16	$ 1,054,788.73	$ 4,688,404.86	

!!"#$%& "#

Reunion East and West R&M

FY2024 Project List	
Estimated Cost	
RE 56%	
RW 44%	Estimated Date	Projected
Total	
						
Roof Replacement, 3 Pool Houses (Homestead & Heritage Crossings)	$35,000.00	$19,600	$15,400			
Seven Eagles, Exercise Equipment & Fitness Center Improvements	$55,000.00	$30,800	$24,200			
Pavement Replacement and Maintenance	$400,000.00	$224,000	$176,000			
Pavement Markings (stop bars, crosswalks, etc.)	$35,000.00	$19,600	$15,400			
Concrete Sidewalk Replacement and Maintenance	$52,451.00	$27,799	$24,652			
Tree Trimming (Structural Pruning)	$45,000.00	$23,850	$21,150			
Signage, New Reunion Village No Parking & Replacement	$100,000.00	$53,000	$47,000			
Pool Equipment Allowance	$18,000.00	$9,540	$8,460			
Seven Eagles Linear Park Bollard Lighting	$12,588.00	$6,672	$5,916			
Seven Eagles Restroom Partitions	$20,000.00	$10,600	$9,400			
Seven Eagles Pool & Spa Resurfacing	$95,000.00	$50,350	$44,650	October		
Benches and Concrete Pads	$7,500.00	$3,975	$3,525			
Contingency	$100,000.00	$53,000	$47,000			
						
	$975,539.00	$414,861	$338,178			

Items Deferred from FY2023
Roadway Improvements
(Restriping Reunion West Tradition Circle to Sinclair Gate)	
$	27,800.00	
$	15,568.00	
$	12,232.00	
Deferred	
$	-	

Traffic Calming (Signage, Radar Display Signage, Speed Humps)	

$	50,000.00	

$	28,000.00	

$	22,000.00	Signs Completed & Speed Cushions
Deferred	

$	8,302.00	
Upgrade Sign Posts	$	47,000.00			In Process (FY24)	$ 47,500.00	
Seven Eagles Fountain Replacement	$	45,000.00			DEFER	$	-	
Access Control System at Reunion Village Gate	$	20,000.00			In Process (FY24)	$ 20,000.00	
Gate House Roof Replacement (Sinclair, Spine, Reunion Blvd)	$	50,000.00	$	28,000.00	$	22,000.00	October (FY24)	$ 45,000.00	
Seven Eagles Roof Replacement	$	172,010.00	$	96,325.60	$	75,684.40	October (FY24)	$ 160,000.00