MEADOW VIEW AT TWIN CREEKS COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES PROPOSED BY: Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL 600 Citrus Avenue, Suite 200 (772) 461-6120 Fort Pierce, Florida 34950 CONTACT PERSON: J. W. Gaines, CPA, Director DATE OF PROPOSAL: June 8, 2022 TABLE OF CONTENTS DESCRIPTION OF SECTION PAGE A. Letter of Transmittal 1-2 B. Profile of the Proposer Description and History of Audit Firm 3 Professional Staff Resources 4-5 Ability to Furnish the Required Services 5 Arbitrage Rebate Services 6 A. Governmental Auditing Experience 7-16 B. Fee Schedule 17 C. Scope of Work to be Performed 17 D. Resumes 18-35 E. Peer Review Letter 36 Instructions to Proposers 37-38 Evaluation Criteria 39 June 8, 2022 Meadow View at Twin Creeks Community Development District Governmental Management Services 475 West Town Place, Suite 114 St. Augustine, FL 32092 Dear District Manager: Thank you very much for the opportunity to present our professional credentials to provide audit services for Meadow View at Twin Creeks Community Development District. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Meadow View at Twin Creeks Community Development District. We will provide you with top quality, responsive service. Experience Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; “Government Auditing Standards” issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry. Meadow View at Twin Creeks Community Development District June 8, 2022 Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies. To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted. You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm. Thank you again for the opportunity to submit this proposal to Meadow View at Twin Creeks Community Development District. Very truly yours, Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida PROFILE OF THE PROPOSER Description and History of Audit Firm Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 years is directly attributable to the firm’s unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients. We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm’s auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements. We are also a member of the Government Audit Quality Center (“the Center”) of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits. We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida. Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm’s commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review. We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. Professional Staff Resources Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of 27 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm’s offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows: Total Partners/Directors (CPA’s) 5 Principals (CPA) 1 Managers (CPA) 1 Senior/Supervisor Accountants (2 CPA’s) 3 Staff Accountants (1 CPA) 7 Computer Specialist 1 Paraprofessional 6 Administrative 4 Total – all personnel 28 Following is a brief description of each employee classification: Staff Accountant – Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent. Senior Accountant – A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary. Managers – A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary. Principal – A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor–in-charge. A principal has no financial interest in the firm. Partner/Director – The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm. Professional Staff Resources (Continued) Independence – Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Meadow View at Twin Creeks Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards: AuSection 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants; ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants; Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and, Government Auditing Standards, issued by the Comptroller General of the United States. On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm’s clients. Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties. Ability to Furnish the Required Services As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 69 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services. ADDITIONAL SERVICES PROVIDED Arbitrage Rebate Services Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., “rebate”) to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds. Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer’s auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds. Our firm performs a comprehensive rebate analysis and includes the following: • Verifying that the issue is subject to rebate; • Calculating the bond yield; • Identifying, and separately accounting for, all “Gross Proceeds” (as that term is defined in the Code) of the bond issue, including those requiring analysis due to “transferred proceeds” and/or “commingled funds” circumstances; • Determining what general and/or elective options are available to Gross proceeds of the issue; • Calculating the issue’s excess investment earning (rebate liability), if any; • Delivering appropriate documentation to support all calculations; • Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies; • Assisting as necessary in the event of an Internal Revenue Service inquiry; and, • Consulting with issue staff, as necessary, regarding arbitrage related matters. GOVERNMENTAL AUDITING EXPERIENCE Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients. The current members of our firm have performed audits of over 900 community development districts, and over 1,800 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County. Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below: • Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations; • Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations; • Issuance of comfort letters and consent letters in conjunction with the issuance of taxexempt debt obligations, including compiling financial data and interim period financial statement reviews; • Calculation of estimated and actual federal arbitrage rebates; • Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting; • Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements; • Providing human resource and employee benefit consulting; • Performance of automation feasibility studies and disaster recovery plans; • Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and • Assistance in litigation, including testimony in civil and criminal court. • Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification. Continuing Professional Education All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA’s to have met certain CPE requirements prior to proposing on governmental audit engagements. GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training. Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today. Quality Control Program Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment. To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements. The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm: • Professional, economic, and administrative independence; • Assignment of professional personnel to engagements; • Consultation on technical matters; • Supervision of engagement personnel; • Hiring and employment of personnel; • Professional development; • Advancement; • Acceptance and continuation of clients; and, • Inspection and review system. We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients. The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice. GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits. Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm’s local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating. Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations. As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports. Certificate of Achievement for Excellence in Financial Reporting (CAFR) We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999. We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since. As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA – Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program’s most recent results, future goals, and common reporting deficiencies. We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm’s continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting. GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) References Terracina Community Development Gateway Community Development District District Jeff Walker, Special District Services Stephen Bloom, Severn Trent Management (561) 630-4922 (954) 753-5841 The Reserve Community Development District Port of the Islands Community Development District Darrin Mossing, Governmental Management Cal Teague, Premier District Management Services LLC (407) 841-5524 (239) 690-7100 ext 101 In addition to the above, we have the following additional governmental audit experience: Community Development Districts Aberdeen Community Development Beacon Lakes Community District Development District Alta Lakes Community Development Beaumont Community Development District District Amelia Concourse Community Bella Collina Community Development Development District District Amelia Walk Communnity Bonnet Creek Community Development District Development District Aqua One Community Development Buckeye Park Community District Development District Arborwood Community Development Candler Hills East Community District Development District Arlington Ridge Community Cedar Hammock Community Development District Development District Bartram Springs Community Central Lake Community Development District Development District Baytree Community Development Channing Park Community District Development District GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Cheval West Community Evergreen Community Development Development District District Coconut Cay Community Forest Brooke Community Development District Development District Colonial Country Club Community Gateway Services Community Development District Development District Connerton West Community Gramercy Farms Community Development District Development District Copperstone Community Greenway Improvement District Development District Creekside @ Twin Creeks Community Greyhawk Landing Community Development District Development District Deer Run Community Development Griffin Lakes Community Development District District Dowden West Community Habitat Community Development Development District District DP1 Community Development Harbor Bay Community Development District District Eagle Point Community Development Harbourage at Braden River District Community Development District East Nassau Stewardship District Harmony Community Development District Eastlake Oaks Community Development District Harmony West Community Development District Easton Park Community Development District Harrison Ranch Community Development District Estancia @ Wiregrass Community Development District Hawkstone Community Development District GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Heritage Harbor Community Madeira Community Development Development District District Heritage Isles Community Marhsall Creek Community Development District Development District Heritage Lake Park Community Meadow Pointe IV Community Development District Development District Heritage Landing Community Meadow View at Twin Creek Development District Community Development District Heritage Palms Community Mediterra North Community Development District Development District Heron Isles Community Midtown Miami Community Development District Development District Heron Isles Community Development Mira Lago West Community District Development District Highland Meadows II Community Montecito Community Development District Development District Julington Creek Community Narcoossee Community Development District Development District Laguna Lakes Community Naturewalk Community Development District Development District Lake Bernadette Community New Port Tampa Bay Community Development District Development District Lakeside Plantation Community Overoaks Community Development Development District District Landings at Miami Community Panther Trace II Community Development District Development District Legends Bay Community Paseo Community Development Development District District Lexington Oaks Community Pine Ridge Plantation Community Development District Development District Live Oak No. 2 Community Piney Z Community Development Development District District GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Poinciana Community Sampson Creek Community Development District Development District Poinciana West Community San Simeon Community Development District Development District Port of the Islands Community Six Mile Creek Community Development District Development District Portofino Isles Community South Village Community Development District Development District Quarry Community Development Southern Hills Plantation I District Community Development District Renaissance Commons Community Southern Hills Plantation III Development District Community Development District Reserve Community South Fork Community Development District Development District Reserve #2 Community St. John's Forest Community Development District Development District River Glen Community Stoneybrook South Community Development District Development District River Hall Community Stoneybrook South at ChampionsGate Development District Community Development District River Place on the St. Lucie Stoneybrook West Community Community Development District Development District Rivers Edge Community Tern Bay Community Development District Development District Riverwood Community Terracina Community Development Development District District Riverwood Estates Community Tison's Landing Community Development District Development District Rolling Hills Community TPOST Community Development Development District District Rolling Oaks Community Development District GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Triple Creek Community Vizcaya in Kendall Development District Development District TSR Community Development Waterset North Community District Development District Turnbull Creek Community Westside Community Development Development District District Twin Creeks North Community WildBlue Community Development Development District District Urban Orlando Community Willow Creek Community Development District Development District Verano #2 Community Willow Hammock Community Development District Development District Viera East Community Winston Trails Community Development District Development District VillaMar Community Zephyr Ridge Community Development District Development District GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Other Governmental Organizations City of Westlake Florida Inland Navigation District Fort Pierce Farms Water Control District Indian River Regional Crime Laboratory, District 19, Florida Viera Stewardship District Office of the Medical Examiner, District 19 Rupert J. Smith Law Library of St. Lucie County St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water Control District Current or Recent Single Audits, St. Lucie County, Florida Early Learning Coalition, Inc. Treasure Coast Food Bank, Inc. Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting. Much of our firm’s auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines. Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits. Counties (Includes elected constitutional officers, utilities and dependent taxing districts) Indian River Martin Okeechobee Palm Beach Municipalities City of Port St. Lucie City of Vero Beach Town of Orchid GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Special Districts Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District Diamond Hill Community Development District Dovera Community Development District Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe III Community Development District Myrtle Creek Community Development District St. Lucie County – Fort Pierce Fire District The Crossings at Fleming Island St. Lucie West Services District Indian River County Mosquito Control District St. John’s Water Control District Westchase and Westchase East Community Development Districts Pier Park Community Development District Verandahs Community Development District Magnolia Park Community Development District Schools and Colleges Federal Student Aid Programs – Indian River Community College Indian River Community College Okeechobee County District School Board St. Lucie County District School Board State and County Agencies Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners) Florida School for Boys at Okeechobee Indian River Community College Crime Laboratory Indian River Correctional Institution FEE SCHEDULE We propose the fee for our audit services described below to be $6,750 for the years ended September 30, 2022 and 2023, $7,080 for the year ended September 30, 2024, and $7,325 for the years ended September 30, 2025 and 2026. The fee is contingent upon the financial records and accounting systems of Meadow View at Twin Creeks Community Development District being “audit ready” and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire. SCOPE OF WORK TO BE PERFORMED If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Meadow View at Twin Creeks Community Development District as of September 30, 2022, 2023, 2024, 2025, and 2026. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement. The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual. Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP Director – 41 years Education . Stetson University, B.B.A. – Accounting Registrations . Certified Public Accountant – State of Florida, State Board of Accountancy . Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants Professional Affiliations/Community Service . Member of the American and Florida Institutes of Certified Public Accountants . Affiliate member Government Finance Officers Association . Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994 . Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991 . Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982 . Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986 . Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman 2009 . Member Lawnwood Regional Medical Center Board of Trustees, 2000 – Present, Chairman 2013 - Present . Member of St. Lucie County Citizens Budget Committee, 2001 – 2002 . Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 – 2011 . Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present Professional Experience . Miles Grant Development/Country Club – Stuart, Florida, July 1975 – October 1976 . State Auditor General’s Office – Public Accounts Auditor – November 1976 through September 1979 . Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits. . Over 40 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages. Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP (Continued) Director Continuing Professional Education . Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as: Governmental Accounting Report and Audit Update Analytical Procedures, FICPA Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations Commitment to Quality Service Personnel Qualifications and Experience David S. McGuire, CPA, CITP Accounting and Audit Principal – 18 years Accounting and Audit Manager – 4 years Staff Accountant – 11 years Education . University of Central Florida, B.A. – Accounting . Barry University – Master of Professional Accountancy Registrations . Certified Public Accountant – State of Florida, State Board of Accountancy . Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants . Certified Not-For-Profit Core Concepts 2018 Professional Affiliations/Community Service . Member of the American and Florida Institutes of Certified Public Accountants . Associate Member, Florida Government Finance Office Associates . Assistant Coach – St. Lucie County Youth Football Organization (1994 – 2005) . Assistant Coach – Greater Port St. Lucie Football League, Inc. (2006 – 2010) . Board Member – Greater Port St. Lucie Football League, Inc. (2011 – 2017) . Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 – 2003) . Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 – 2010) . Member/Board Member of Port St. Lucie Kiwanis (1994 – 2001) . President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 – 2017) . St. Lucie District School Board Superintendent Search Committee (2013 – present) . Board Member – Phrozen Pharoes (2019-2021) Professional Experience . Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations. . Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations: St. Lucie County, Florida 19th Circuit Office of Medical Examiner Troup Indiantown Water Control District Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc. Reaching Our Community Kids - South St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc. North Springs Improvement District . Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance. Commitment to Quality Service Personnel Qualifications and Experience David S. McGuire, CPA, CITP (Continued) Accounting and Audit Principal Continuing Professional Education . Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows: Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors Commitment to Quality Service Personnel Qualifications and Experience David F. Haughton, CPA Accounting and Audit Manager – 30 years Education . Stetson University, B.B.A. – Accounting Registrations . Certified Public Accountant – State of Florida, State Board of Accountancy Professional Affiliations/Community Service . Member of the American and Florida Institutes of Certified Public Accountants . Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government . Affiliate Member Government Finance Officers Association (GFOA) for over 10 years . Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years . Technical Review – 1997 FICPA Course on State and Local Governments in Florida . Board of Directors – Kiwanis of Ft. Pierce, Treasurer – 1994-1999; Vice President – 1999- 2001 Professional Experience . Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations. . State Auditor General’s Office – West Palm Beach, Staff Auditor, June 1985 to September 1985 . Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits. . Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following: Counties: St. Lucie County Municipalities: City of Fort Pierce City of Stuart Commitment to Quality Service Personnel Qualifications and Experience David F. Haughton, CPA (Continued) Accounting and Audit Manager Professional Experience (Continued) Special Districts: Bluewaters Community Development District Country Club of Mount Dora Community Development District Fiddler’s Creek Community Development District #1 and #2 Indigo Community Development District North Springs Improvement District Renaissance Commons Community Development District St. Lucie West Services District Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District Non-Profits: The Dunbar Center, Inc. Hibiscus Children’s Foundation, Inc. Hope Rural School, Inc. Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc. United Way of Martin County, Inc. Workforce Development Board of the Treasure Coast, Inc. . While with the Auditor General’s Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District. . During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course. Continuing Professional Education . During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years. Commitment to Quality Service Personnel Qualifications and Experience Matthew Gonano, CPA Senior Staff Accountant – 10 years Education . University of North Florida, B.B.A. – Accounting . University of Alicante, Spain – International Business . Florida Atlantic University – Masters of Accounting Professional Affiliations/Community Service . American Institute of Certified Public Accountants . Florida Institute of Certified Public Accountants Professional Experience . Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. . Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS) . Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Continuing Professional Education . Mr. Gonano has participated in numerous continuing professional education courses. Commitment to Quality Service Personnel Qualifications and Experience Paul Daly Staff Accountant – 9 years Education . Florida Atlantic University, B.S. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Working to attain the requirements to take the Certified Public Accounting (CPA) exam. Commitment to Quality Service Personnel Qualifications and Experience Melissa Marlin, CPA Senior Staff Accountant – 8 years Education . Indian River State College, A.A. – Accounting . Florida Atlantic University, B.B.A. – Accounting Professional Experience . Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Bryan Snyder Staff Accountant – 5 years Education . Florida Atlantic University, B.B.A. – Accounting Professional Experience . Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. . Mr. Snyder is gaining experience auditing governmental & nonprofit entities. Continuing Professional Education . Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate. . Mr. Snyder is currently studying to pass the CPA exam. Commitment to Quality Service Personnel Qualifications and Experience Maritza Stonebraker, CPA Staff Accountant – 4 years Education . Indian River State College, B.S.A. – Accounting Professional Experience . Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. Continuing Professional Education . Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Jonathan Herman, CPA Senior Staff Accountant – 7 years Education . University of Central Florida, B.S. – Accounting . Florida Atlantic University, MACC Professional Experience . Accounting graduate with five years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Sean Stanton, CPA Staff Accountant – 4 years Education . University of South Florida, B.S. – Accounting . Florida Atlantic University, M.B.A. – Accounting Professional Experience . Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities. Continuing Professional Education . Mr. Stanton participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Taylor Nuccio Staff Accountant – 3 years Education . Indian River State College, B.S.A. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Ms. Nuccio participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. . Ms. Nuccio is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. Commitment to Quality Service Personnel Qualifications and Experience Tifanee Terrell Staff Accountant Education . Florida Atlantic University, M.B.A. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. . Ms. Terrell is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. Commitment to Quality Service Personnel Qualifications and Experience Mathew Spinosa Staff Accountant Education . Indian River State College, B.S.A. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Mr. Spinosa participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. . Mr. Spinosa is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. Commitment to Quality Service Personnel Qualifications and Experience Dylan Dixon Staff Accountant Education . Indian River State College, A.A. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Mr. Dixon is currently pursuing a bachelor’s degree in Accounting. . Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. . Mr. Dixon is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. Commitment to Quality Service Personnel Qualifications and Experience Dominic DeCambre Staff Accountant Education . Indian River State College, B.S.A. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Mr. DeCambre participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. . Mr. DeCambre is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. MEADOW VIEW AT TWIN CREEKS COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS Annual Audit Services for Fiscal Year 2022 St. Johns County, Florida INSTRUCTIONS TO PROPOSERS SECTION 1. DUE DATE. An electronic copy of the proposal must be received no later than Wednesday, June 8, 2022, 2:00 p.m., at the email address of the District’s Recording Secretary, Courtney Hogge, chogge@gmsnf.com. SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules, and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with al such laws, ordinances and regulations. SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District. SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization. SECTION 5. SUBMISSION OF PROPOSAL. Submit an electronic copy of the Proposal Documents, and other requested attachments at the time and e-mail address indicated herein, which shall include the subject line, “Auditing Services - Meadow View at Twin Creeks Community Development District”. SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days. SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”). SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith. SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District. SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District. SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a wavier of District’s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law. SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents. A. List position or title of all personnel to perform work on the District audit. Include resumes for each person listed: list years of experience in present position for each party listed and years of related experience. B. Describe proposed staffing levels, including resumes with applicable certifications. C. Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. D. The lump sum cost of the provision of the services under the proposal. SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, Governmental Management Services, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida 32092, within seventy-two (72) hours after the receipt of the proposed project plans and specifications or other contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid plans, specifications or contract documents. 3 SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents. MEADOW VIEW AT TWIN CREEKS COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION EVALUATION CRITERIA 1. Ability of Personnel. (20 Points) (E.g., geographic location of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.) 2. Proposer’s Experience. (20 Points) (E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation of Proposer, etc.) 3. Understanding of Scope of Work. (20 Points) Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested. 4. Ability to Furnish the Required Services. (20 Points) Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required. 5. Price. (20 Points) Points will be awarded based upon the lowest total proposal for rendering the services and the reasonableness of the proposal. Proposal to Provide Financial Auditing Services: MEADOW VIEW AT TWIN CREEKS COMMUNITY DEVELOPMENT DISTRICT Proposal Due: June 08, 2022 2:00PM Submitted to: Meadow View at Twin Creeks Community Development District c/o District Manager 475 West Town Place, Suite 114 St. Augustine, Florida 32092 Submitted by: Antonio J. Grau, Partner Grau & Associates 951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel (561) 994-9299 (800) 229-4728 Fax (561) 994-5823 tgrau@graucpa.com www.graucpa.com Table of Contents Page EXECUTIVE SUMMARY / TRANSMITTAL LETTER . 1 FIRM QUALIFICATIONS.3 FIRM & STAFF EXPERIENCE . 6 REFERENCES………………. . 11 SPECIFIC AUDIT APPROACH. 13 COST OF SERVICES . 17 SUPPLEMENTAL INFORMATION . 19 June 08, 2022 Meadow View at Twin Creeks Community Development District c/o District Manager 475 West Town Place, Suite 114 St. Augustine, Florida 32092 Re: Request for Proposal for Professional Auditing Services for the fiscal 2022, with an option for four (4) additional annual renewals. year ended September 30, CGwfaaiurorroemadmr uiakstm .i r t&n euog cn pA owirtsgyiisnmt ohiDzca yeeiravoidlteuy ell e sfoooa pn(dcmG ueyrsroea nuooutnrf) p aDgwruoiosdevtvlierctirid.o cnWimtnm’sege e s(asnt erhtter,he v wea i“ nceDoe aepissrn pteteoro eri rcCgsttpeou”tem)ni cciRmti aayeuln qltnyduo i ee tryqrsoet ubD siufpeposvoprte n etPlddeora pottmompo po eotsrnhfoa teklv Dni(MdoRiseweFt yarPlioed)cduo,t sg waa.en n AadV esb i fwleofeewn epce trl aiooovtoffe ekFT as lwsnofoidrionri ndew afaCfal’irssrce diafeee nkntwdost Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which tyaoor eup rrs opRveFicdPie ar ilem dquimsitreredimicatetsen. tWasn eldi kk ceno onnwoti nothutheee dsrp s feaicrvimifni.cg sWs o, iaft hnth dteh t pois r molefivenesimsl iooifzn eea xdl psiseetrruiverinbcecasen ,ac wensde t waor ocerl iakeb npltre oo tdpoue icrnatcstr ineoeanessed. eedff ticoi emneceyt, Why Grau & Associates: Knowledgeable Audit Team fteGyiexoerapaulmdue. . r iOiisesu n prrcre esoft iuaandnfifn d tpgh t eaatrthkf oeethi rarem hapsua egndrodsitvos ena-orpnnnpem lra owepanpectr haao lsa fseocinhrg g nntao etg oxoe tmuy yroe euanarstr ssa’i sugy nedaaumitrd e airntro.et usO sn, uowdrm.h Weeinc ohhgfe a antglh len emeo nmets nwoutsr otepr ssak eraiant nssgmoe onrosneo dhyt hoaaevuurerd piadtruoeodrccsaiet di,s neys s otf huooerrf Servicing your Individual Needs aaTOslhus rosro w wucilgfoithenlyno’t tu ashtn atdehv neeej aoptosyri o wlycpo eearsrsrss y poo oafn bsoasouliiurbz etla edur.e dItsnirte a,a ryivdnoidicunie tgw i oydilnoel ,ufs idirngu adneu et dhtdoia t toGt owrr sae suf war’ostei msvlcfe yoyr meyta helroe wtwioro tyruukenrainnirqgo. u vwee irt nhre ayetoedu sf otoar nroedus ror lievnqedu auinrsetyrm iys,es ynuotesus. Developing Relationships yuWopeud ras totirrnigvgae, nc otizolal atfboioosntre.a rWt inmeg au artneu daal lalsyso s biasevtnaineilgfai bcyiloaeul a irsne a liam stoipoulnensmdhieinpngst ibnwogai tnrhde woanu ledr g acisslisleainstitto swn. ,iW trhue lt eessct haaynn idci nas lt atqonuudecashrt idoysne tash.r a tr oafufnecdt, Maintaining an Impeccable Reputation fAWindead nihtciaoiavnlelay l lnsyte,a vwbelere h abanevdee n hn aevivneev rno eblvveeeedrn b cienhe anra ginneyvd o lwlivtiietghda, t ioinor na cn,o ynp bvroaicnctekeedrdu oipnft,g ca y p opurr borlcieecc eeednivitneigtdys .c arnimy ed oisf cainpyli nsaorryt. Wacet iaorne. Complying With Standards Our audit will follow the Auditing Standards of the AICPA, Generally Accepted G trShetapen oSdrttaasrt dien s o,a ifcs cFsoulorerddiad bnayc, etah wnedi Ct hao nmyyop uotrrt ohrleelqre rua iGpreepnmlieceranabtll soe. f ftehdee Uranli, tsetda tSet aatnesd, aloncda tl hree gRuullaetsi oonf st.h oWev Aeeur nwdmiitlole rnd tGe leAinvueedrri atoiln uogrf iffauTnronnhatrddieu st erda hpern,e ssrot ttoisreacpa ndioompd tisahnieante letig rhtis,wse ean ma igpos rsfer ice.or oeiWmjlnemlec efagelt in anacadltltss s a ooi pdrcr rrtc uciieenorovricnnnoti,inpgc fayae atn bclhosdtle iue ao w reron neafp fe gsnreia otrapgh pmrfeeooemerrps d awae9 lrni0 ineitt shd d. t O hai ainyunen s r aypg. l FrWpol oeorrdpeeed evosc frpiseaoaaeriullttc .hisI tfG. sD.yf riO f.rta amnhnuiuilr ssyh,m opawtbhsrri oeetcnhrpo op oori esepus rxa2ots ilr0oso ait-nusi2t n(tim0ossgi6)na d,o7 sdecr 3eo o cp2 fmwofo2enpti.r tetaihrnnnootgyuli ,a a tolc pproc rrolploenuavpfsriloitoiocisuenatsssl, teW(eorxxm ecpc iaectwlreilniod eotu noral csbdeheo mb.@u eatg i hltr heaaeiupt hpcppeyraor t .soocpof a emoncut)sr wo aPfte a sr5re ta6rnnv1eiy.nr9 sqg9, u4Aye.o9nsu2tto i9aon9nni.ods W Joe. sreGt tartoabh ulapi,sn rChokPiv nAyigdo ( euat g alfronoanyrug @ca-otdegndrrsimatiudio crenepraliaanl. tcgiion oomfnous)rrh m oifrpiar .Rt miPaol’cnesq a. qusWueeal ed Ml iaofrc inceIano gtttieo ohnsnehuss,i inCtaaePntlAdye Very truly yours, Grau & Associates Tony, Jr _____________________________ Antonio J. Grau Firm Qualifications Grau’s Focus and Experience Our Team 3 Partners 10 Professional Staff 9/13 Employees are CPAS Year founded 2 Administrative Professionals Services Provided 297 Community Development Districts Served Properly registered and licensed professional corporation by the state of FLORIDA AICPA | FICPA | GFOA | FASD | FGFOA 9 Professional Groups We are proud Members of the American Institute of Certified Public Accountants & the Florida Institute of Certified Public Accountants reSpeoer tn aenxdt pceargtei ffiocra te . External quality review program: consistently receives a pass . Internal: ongoing monitoring to maintain quality M:\PROPOSALS\Reference Materials\Peer Review\2020\AICPA-Acceptance Letter_Page_1.jpg Firm & Staff Experience Profile Briefs: PFM 12 GMS 78 MERITUS 23 RIZZETTA 47 SDS 60 INFRAMARK 38 WRATHELL 30 OTHER 19 GRAU AND ASSOCIATES COMMUNITY DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY Antonio J GRAU, CPA (Partner) Years Performing Audits: 30+ CPE (last 2 years): Government Accounting, Auditing: 40 hours; Accounting, Auditing and Other: 53 hours Professional Memberships: AICPA, FICPA, FGFOA, GFOA Racquel McIntosh, CPA (Partner) Years Performing Audits: 14+ CPE (last 2 years): Government Accounting, Auditing: 61 hours; Accounting, Auditing and Other: 30 hours Professional Memberships: AICPA, FICPA, FGFOA, FASD “Here at Grau & Associates, ccaepwuh xrmeiprao raneorerrgrineiteiein t ceen gtosfce f.nte ceeNs hcfctootnhaitrovnn oelotoonl ulaygolrn yiig cn dcdyaln iloeae olfevnafvsiantac siiditlt,eia snbpnbcugrtslao e ttapo a viuauetyin d driai ndsiealt sg o.uua o ndu Wt maieipltli io lozttpohroefrwe d ootd hs pucba eoeruty essste osi o vwtt.up”ioev ir rtep yhc e l itrehfnoert sm, - Tony Grau h“dQeeauliravtl eiaotrsyf sa eai vsquteudirnaiytgls id t tayehn ceadimus die oowxintrc,ig etwaahpdne tihi immozeanrpatiarnkilooeg cvn. l te.Oio”em u nhreti ngcshtleis ers vfntoaitcrsne tdt harauerreisdr ta s u ta stn htdoe -Racquel McIntosh YOUR ENGAGEMENT TEAM Grau’s client-specific engagement team is meticulously organized in needs of each client. Constant commusntaicfaf tainodn awuidthiti nte oaumr .s olution tea omrd aellro two sm foere tc tohnet iunnuiiqtyu eo f aebbArnoene ca aaoarsvddu a vnwiittlseaohorb erelryaede d . c av opsinsr eosa ub sllitenoam unntsth dwoainsrilgeel isaaonGmnensuercacsadttlnuiwsuu sviart ddociug twireoelnykn nmgi,g tetair,hnre ronba antmuduecbtp ttr aidcs ln ntoiao ttweoftneyt atIirs Tttsbsluheeia mls ctsatuaeinitnnr eitgtds.y tt oo ; tscaaaoopTRwhtocnnftlheoaa hecmddtsenrnoh epf kmdttanrireohhn d sa icrunaeneasraleuosn i ngdnDppgidsi csbcntaocieii hesiaaratrellt ;etyttnildw rn tsia sdina iw epcnietau tgtarfesdirh i dtst twerr hwe oipsm ttp miho rt;ite lrh onehplnee e fn inopspten ehupltrsacisloearscr l weiu gryaecot nr.ddlti nnielhde elieas a n nrlast t l l isdscasttocesaacmtutnoeeepdrrmdmdlae raebitdnnneysc it atn seahn g anwed ntd fhida tifarhr iamtre plm flp ir anr ropreeafeopepn laosacisccriraicyteoslu.d n r aianlt e, ttrsccaeooqdpppppThheaoonnvfuoiaaaehr eestnmedgrrrptlaeeipi h ttsrfsalov ec cinmpiEioorefgcyrdavttaielnnn ysiie,rdueaeec npr ns gidmrnnnaintc ogainawieaionb;gtiout reg gcllitnpeadiei.lannshael l gtTrec ia llet.temastr i eetr uiahtxyt asoiovfdmyaelodtec onlsnfie egn,ne ieooro edet nsvetrmw,wfrn n e easbts hs Pitaegcii lpiunea ootvaonuinaah ppfsnfferipgngrog n ret lwtdic mecadrnyoahtvrlilmmgy ovniearoieedeee,ericr lnaeunsmnv khcwtntirtett io eit oo dinn lnnf lg, t Antonio ‘Tony ‘J. Grau, CPA Partner Contact: tgrau@graucpa.com | (561) 939-6672 Experience For over 30 years, Tony has been providing iaegnmnutidepd rclanoonaynclese ceu o lbtntoietn nrgoce llsfisieet ar,n vontisvdc e eorrspeh tgeeoara atrdhdt iaeionn fngidrs m.a c ro’bsm igtproavlegexer ncamli ceacenuontdutsian.t lH,t, ianenco gpcn or-ioupsvnsriutodifeneistgs,, atSSFpAhdcpirsnehove aa ocac Qneionmacsulcl sie eaBa mRdlfloio e tRablryveree ivdapreRew owooel raffvc t rMCeitiednhroiwitgeamni. mf gGiTmoc oiotaf-ih vDnttteteeyaher fdGeewnoe ,Fm raO TO Csgefoo Aofnainuv lctCsyn eeFoe rt ip rynotnta.hmf iaT rfenitMeo circncaneaeittyvnp aeO iaalr e foegtsfwefciie ncde mAtegi ecvrileanehsenm idaAtet u hvstlAhdeseeuoaei mtrd cdsAeeiei.a Itvn rCsti ti efP oooiwAnnrf Education University of South Florida (1983) Bachelor of Arts Business Administration C:\Users\EStrong\Desktop\Resume Photos\Tony .jpg Clients Served (partial list) (>300) Various Special Districts, including: Bayside Improvement Community Development District Dunes Community Development District Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District St. Lucie West Services District Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District Bay Laurel Center Community Development District Boca Raton Airport Authority Greater Naples Fire Rescue District Key Largo Wastewater Treatment District Lake Worth Drainage District South Indian River Water Control Professional Associations/Memberships American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member Professional Education (over the last two years) Course Hours Government Accounting and Auditing 40 Accounting, Auditing and Other 53 Total Hours 93 (includes of 4 hours of Ethics CPE) Racquel C. McIntosh, CPA Partner Contact : rmcintosh@graucpa.com | (561) 939-6669 Experience Racquel has been providing government taamhdnoevdn i fmsiitoroamrriyns’ s ts eaeqnirnuvgeaaicdlgie ettsyhm trcoeoon uontgu thqrroo uculal itlpe ittanhyrte tse n anfeuosrdru; irotii.nvn egtr h s1i ts4aa u ncydadepiaatar,r dcsais.ct Sycaho rsueeh n sefteo irnclvllgooe wssae nealddys sagpRodoraofvdctveqiwtiruidanoeermnles , , e sldsneheetge mvia seauillnsadosatipiitrsosistnn sg, f i,caon alnr-ic ehdcnvo soatutusras ninewot duiintasthgr r d,ag iaismon.n vipdnel rgelne mgmseiseenlmntaittni invgoae rnr gtseoa wpnoii czansac tcaioconuundnrs rat. eilnsnInogt Education Florida Atlantic University (2004) Master of Accounting Florida Atlantic University (2003) Bachelor of Arts: Finance, Accounting C:\Users\EStrong\Desktop\Resume Photos\Racquel.jpg Clients Served (partial list) (>300) Various Special Districts, including: Carlton Lakes Community Development District Golden Lakes Community Development District Rivercrest Community Development District South Fork III Community Development District TPOST Community Development District Westchase Community Development District Monterra Community Development District Palm Coast Park Community Development District Long Leaf Community Development District Watergrass Community Development District East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District Pinellas Park Water Management District Ranger Drainage District South Trail Fire Protection and Rescue Service District Professional Associations/ Memberships American Institute of Certified Public Accountants FICPA State & Local Government Committee Florida Institute of Certified Public Accountants FGFOA Palm Beach Chapter Professional Education (over the last two years) Course Hours Government Accounting and Auditing 61 Accounting, Auditing and Other 30 Total Hours 91 (includes of 4 hours of Ethics CPE) References We have included three references of government engagements sainmdi lraerg tuol athtieo nDsi,s tfroilclot.w fund accounting, and have financing re qthuairte rmeqeunitrse, wcohmicphl iwanec eb ewliiethve l aawres Dunes Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 1998 Client Contact Darrin Mossing, Finance Director 475 W. Town Place, Suite 114 St. Augustine, Florida 32092 904-940-5850 Two Creeks Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2007 Client Contact William Rizzetta, President 3434 Colwell Avenue, Suite 200 Tampa, Florida 33614 813-933-5571 Journey’s End Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2004 Client Contact Todd Wodraska, Vice President 2501 A Burns Road Palm Beach Gardens, Florida 33410 561-630-4922 Specific Audit Approach AUDIT APPROACH Grau’s Understanding of Work Product / Scope of Services: We recognize the District is an important entity and we are confident our firm to meet the challenges of this engagement and deliver quality audit services. Yo isu ewmoiunledn btley aq uvaalliufieedd client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will ewxocreke dp trhoodsuec tesx preecqtuaetsiotends.. GOruaru a&u Adsits owciiallt efso lfluolwly utnhde eArsutdaintdinsg t hSet ascnodpaerd osf porfo ftehses iAonICaPl Ase, rGviecneesr aanlldy trAhecgecu eRpluattleeidos n Gosof. vtWhereen Amwueidlnli ttd oAerul Gidveietnirne gora uSlr toa rfn etdhpaeor rSdttssa, tiiesns o uafec Fdclo obrrydi dtaahn eac nCed ow maintphyt r oyotolhlueerrr rGaepeqpnuleiricraaelb molefe tFnheteds eU. r nailt,e Sdt aSttea otefs L, oacnadl Proposed segmentation of the engagement aeOufufderci attipinvpger otaeuaccdhhint t.i oTq uthheees a aauundddiit t aw e tnilogl tabagel e scmyosnetndetum icsst eacd or inisnck et-hbprat esteeo d pe hanpaaspberlsoe, a wtchhhe iw ctheha iacmrhe ti anost c efogonrlladotuwecsst t: ha em boerset oeff ftircaidenitti oannadl PHASE II: Execution of the Audit Plan PHASE III: Completion and Delivery PHASE I: Preliminary Planning Phase I - Preliminary Planning teeopAhsxph aspteaehters notacehtrtt, iaieoawotrulnie eogfs onwhw ras i iu nlltwllnhd bimde tes hee demr erresevtivt nsaiwecpinlmeoiedt pchaointml b agtdjoepe in oscptrttfhri u oevoypp efost sreuia iornaranv tn eioa tdc uroep,g d seyaai rotttnh s uitpoazhrlnat aes tnwn tiseao eaalfn fmnwt., od esi leo lft orbpivmrtri aocaeievnn, i gdoaeienbfvf.dje ie cO cidyeutooinrvuct ewu , tsmcoh oareeskn nto d-teep fofpfofoueoprrcret ttu riwuavnnteidili nltea ybgru se tdte ocaint on.ev od xiDrripndourginern misoansfteg enyy dtooth uusiiossrr During this phase we will perform the following activities: » aaRgperpveliieecmwab etlnhete s f;re edgeurlaalt oarnyd, sstatatuteto srtya atuntde sc,o mrepsolilauntcioen rse, qbuoirnedm ednotcsu. mThenist sw, icllo inntcrlaucdtes, aa rnedv ieowth eorf » Read minutes of meetings; » Rmeavniuewal s,m fianjaonr cisaolu srycsetse mosf , iannfdo rmmaantaiogne mseuncht inafso rbmuadtgioetns ,s yosrtgeamnsiz; ation charts, procedures, » Obtain an understanding of fraud detection and prevention systems; » Oodpebsetiargainnt i ooanfn ;dr e dleovcaunmt epnotl iacine su, npdreorcsetdaunrdeins,g a onfd i nretecronrdals ,c aonndtr owl,h ientchleurd tinhge yk hnaovwel ebdegeen apbloacuet dt hine » pAesrsfeosrsm ri askn da npde rdfoertemr mteisnte o wf choantt croonlst;r ols we are to rely upon and what tests we are going to » sDpeevceilfoicp a auudditi to bpjreocgtrivaemss, a tnod i anpcoprrpooprraiattee tahued cito pnrsoidceerdautrioesn toof a fcihniaenvcei athl est sapteemcifeiendt aosbsjeecrttiiovenss;, » iDdiesncutisfsie da.n d resolve any accounting, auditing and reporting matters which have been Phase II – Execution of Audit Plan The audit team will complete a major portion of transaction testing and audit ipPmhhpaassaeec. t I ItT hihneec cl uopdmroepc, lebedutuito raner seo fpn oeourtf rlo iwmrmoitreekdd o dtrou r rteihnqegu f iotrhelli osthw peie nargtiot: edn wtioilnl eonf ambalen augse tmo eindte.n rTteiafqysuk aisrn etyom mbeean tpttsee drrf uotrhriamntg em tdh aiinys » ceAlxpatpseslnyet s ao onff aa tlurydatinictsianal cgpt piroornocsec;ed duureres st ou sfeudr tthoe orb atsasinis te vinid tehnet idael tmeramtteinra ftoiro nsp oefc itfhice ancactouurnet, tbiamlainngc,e as nodr » aPnedrf oorthme rte asntsa loyft iaccaclo purnotc bedaluarnecse; sa nandd transactions through sampling, vouching, confirmation » Perform tests of compliance. Phase III - Completion and Delivery IIraInevI p aitonihlrcaitslbui nlpdeg eh.t ,ao Abs mluel ter oaeefrpt e toah nrnetods ta dwluiimdsilcilit ut,b esewds eroteo uwv rti hierlewle pfceooodlrml otw pwailntiehndt ge ma: dtahdnera egtsaessm kaens nyrt eq bluaeetfesodtri oet noiss .sy uTeaaansrk-ceesn , tdao n bbdae ltpahneerc feposar rmatnnededr sfini nw Painhllca bisaeel » Perform final analytical procedures; » Review information and make inquiries for subsequent events; and » pMoeteetnintiga l wfinitdhi nMgsa noar greemcoemntm teon ddaitsicounsss. preparation of draft financial statements and any tyoYOhofou iucusro acasnopphcnpopeclurryeonl dpia nt tcoe hom xo,fp auwternrceu act lgn lymiioe nrntoeg tros osepn p aolfyenrnor dsaami ustvied eoyri noptv surifn.ior ng faae acnsscsc oiiaoaunnln aeitnlfi fnfseoegcrr tmfviivriacemte ir oeetnhms oawpnuhi rtaach ess i hiizgnienn sdda tetsauaikglriihennt ggi nb wa uynitot ahaucl rtsth ioavo necsno einun itasseisld rufeeiensrsta .t nihInnce i t fahfoole lrrl oieeswspsiouginrehtgst. iAmnpacprnelaiacgsaeitmniogen nf iotn fla etnthctieisar la apptpr terhsoesa uccorhem isn pa ldneedtiv openluo boplfii onc ugs rco rfuuinrt aimnl ypa nrfaoaccgieendmgu etronedts .al eyt’tse pr uisb lpica rotfifciucilaalrsl.y Wimep woritlla nptr egpivaerne tthhee Itwnoi tpthhr oemspeaa nrciahngager tmgheeidsn wmt. iaItnnh a aggdoedvmietireonnnat, n lwecteet.e wr,i lwl tea wkeil ln iencietisaslalyr yr esvteiepws taon eyn dsruarfet ctohmatm meantttse rosr arreec ocommmmenudnaictaiotends In addition to communicating any recommendations, we will also communicate the following, if any: » Significant audit adjustments; » Significant deficiencies or material weaknesses; » Disagreements with management; and » Difficulties encountered in performing the audit. Our findings will contain a statement of condition describing the situation sctorrernegctthiveen ainctgi,o wn:h at should be corrected and why. Our suggestions will wit hasntda ntdh et haer ebaa sthica tt ensetse dosf Is the recommendation cost effective? Iosr dtheer troe ccoomrrmecetn ad patrioobnl etmhe? simplest to effectuate in Iasn dth neo rte jcuosmt cmorernedcatitniogn a a sty tmhpe thoemaartt ico fm thatet eprr?o blem Idse tfhiceie cnocryr eocctciuverr aecdt?i on taking into account why the TMmoaa nnaaasggseeummreee nnfttu lplelr titaoegrrr taeone mdth feeon sftti newrasli taeh xp itrfa occfotesns fseaiornendna clc,e ci.r oTcouhpmiess rptaaotnilvicceey sa ,mt mweoaesn pswh teihlrle er.f eu lwlyi lld bisec unsos “ seuarcphr isiteesm” inw tihthe Communications Wroenge au e lrmaergplyuh lacasorim zbeam asui csno. i ncatitneu tohuros,u ygeha pr-errosuonnda ld tiealleopghuoen bee ctwalelse ann tdh ee lDeicsttrroicnti ca nmda oilu trh rmoaungahgoeumt tehnet ateuadmit. aWnde aOtahslules rai p gscnoslii regdtnnaiftelf.sed r h ueasnveter s stth areeff ca webiiivlteiht y es leteopc attrrroaanntesic ml omigta oiinln fn oaorntmidfai vctaiieotwino intno ag us c ssa ooponan bo iaulisrt yns.ee cwTuh irinesf cofulrirmetnhatet piro ofnar tchaialli stw abitetehes n teh pfefoi casibteeinldict iyyn attoos Cost of Services Our proposed all-inclusive fees for the financial audit for the fiscal y 2022-2026 are as follows: ears ended September 30, Year Ended September 30, Fee 2022 $8,000 2023 $8,200 2024 $8,400 2025 $8,600 2026 $8,800 TOTAL (2022-2026) $42,000 aoTcphceeor raadtbiioonvngesly . fSuehpeoosu nal dar epc pobrnaodsvieatdilo fnorosn m cth haaelnl gpaesa sroutrime aspd ctdoiointnico entrhanale tBd ot. hned sD aisrter iicsts umeda itnhtea ifnese si tws ocuulrdr ebnet aldejvueslt eodf Supplemental Information SPECIAL DISTRICTS PARTIAL LIST OF CLIENTS Governmental Audit Single Audit Utility Audit Current Client Year End Boca Raton Airport Authority . . . 9/30 Captain's Key Dependent District . . 9/30 Central Broward Water Control District . . 9/30 Collier Mosquito Control District . . 9/30 Coquina Water Control District . . 9/30 East Central Regional Wastewater Treatment Facility . . 9/30 Florida Green Finance Authority . 9/30 Greater Boca Raton Beach and Park District . . 9/30 Greater Naples Fire Control and Rescue District . . . 9/30 Green Corridor P.A.C.E. District . . 9/30 Hobe-St. Lucie Conservancy District . . 9/30 Indian River Mosquito Control District . 9/30 Indian Trail Improvement District . . 9/30 Key Largo Wastewater Treatment District . . . . 9/30 Lake Padgett Estates Independent District . . 9/30 Lake Worth Drainage District . . 9/30 Lealman Special Fire Control District . . 9/30 Loxahatchee Groves Water Control District . 9/30 Old Plantation Control District . . 9/30 Pal Mar Water Control District . . 9/30 Pinellas Park Water Management District . . 9/30 Pine Tree Water Control District (Broward) . . 9/30 Pinetree Water Control District (Wellington) . 9/30 Ranger Drainage District . . . 9/30 Renaissance Improvement District . . 9/30 San Carlos Park Fire Protection and Rescue Service District . . 9/30 Sanibel Fire and Rescue District . . 9/30 South Central Regional Wastewater Treatment and Disposal Board . . 9/30 South-Dade Venture Development District . . 9/30 South Indian River Water Control District . . . 9/30 South Trail Fire Protection & Rescue District . . 9/30 Spring Lake Improvement District . . 9/30 St. Lucie West Services District . . . 9/30 Sunshine Water Control District . . 9/30 West Villages Improvement District . . 9/30 Various Community Development Districts (297) . . 9/30 TOTAL 333 5 3 328 ADDITIONAL SERVICES CONSULTING / MANAGEMENT ADVISORY SERVICES Grau & Associates also provide a broad range of other management eFxlopreirdtais. e E xhaams pbleeesn o fc eonngsaisgteemntelyn tus tpileizrfeodr mbye dG aorvee arsn mfoellnotwals :a nd Non-P croonfistu eltnintigti esse rtvhircoeus.g hOouurt • Accounting systems • Development of budgets • Organizational structures • Financing alternatives • IT Auditing • Fixed asset records • Cost reimbursement • Indirect cost allocation • Grant administration and compliance ARBITRAGE CCAaurblrcriuterlnaattg ieo ns oTrsdfieifexhg bteetneaad ifrtxf emeai-cd enaicexdnnare ealtvmcd lau gaprtlhoriatab vetfbii eiaotlnrrepnana psrnmga lceiftecio enanr igbbnt .moihc lTneiaotnhdsyr tes eioimi.v rf t e tphphsoa resnisinen edc1 ri 5cpaeo0 aqm lut bapipxroule-neremdxpx eoerinumssestleps uis taes tn soti,dos ris pneeuecsleirltm.urf oidWicrnitmn aetght ee edhb a auotnhvsthyeee 73 We look forward to providing Meadow View at Twin Creeks Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations! For even more information on Grau & Associates please visit us on www.graucpa.com. 951 Yamato Road . Suite 280 Boca Raton, Florida 33431 (561) 994-9299 . (800) 299-4728 Fax (561) 994-5823 www.graucpa.com T:\ADMINISTRATIVE\MARKETING\LOGO\2010\2010 Grau Logo - HiRes.jpg May 13, 2022 Board of Supervisors Meadow View at Twin Creeks Community Development District 1408 Hamlin Avenue, Unit E St. Cloud, FL 34771 We appreciate the opportunity to offer our services to Meadow View at Twin Creeks Community Development District (the “Issuer”). This letter confirms our engagement to provide arbitrage rebate services, with respect to the $ 7,615,000 Special Assessment Bonds, Series 2021 (Phase 4) (the “Bond”). The procedures that we will perform are as follows: • Assist in the determination of the amount, if any, of required rebate to the United States government. • Issuance of a report representing the cumulative results since the issuance date of the Bond based on information provided by the Issuer and/or Trustee. In assisting in the determination of the amount of any potential required rebate, we will not verify or otherwise audit the accuracy of information provided to us by you or the Trustee, and accordingly, we express no opinion on such information. Furthermore, the performance of the above-mentioned procedures will not constitute an audit made in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion on the elements, accounts, or items of a financial statement. Therefore, Grau & Associates (“Grau”) will not be in a position to express, and will not express an opinion, or any other form of assurance, as a result of performing these procedures. The procedures that Grau has been requested to perform are solely the responsibility of the Issuer. Furthermore, Grau has no responsibility to advise the Issuer of other procedures that might be performed and makes no representations as to the sufficiency of such procedures for the purposes of the Issuer. Grau’s responsibility is limited to performing the procedures specified and agreed to, and to reporting the resulting findings, subject to the limitations contained herein, and our engagement cannot be relied on to disclose errors or irregularities should they exist. Grau has no responsibility for updating the procedures performed or for performing any additional procedures. Since tax law is not always clear, we will use our professional judgment in resolving questions affecting the arbitrage rebate calculations. Any of your Bond issues may be selected for review by the Internal Revenue Service (“IRS”), which may not agree with our positions. Any proposed adjustments are subject to certain rights of appeal. Due to the lack of clarity in the tax law, we cannot provide assurance that the positions asserted by the IRS may not ultimately be sustained. You have the ultimate responsibility for your compliance with arbitrage rebate laws; therefore, you should review the calculations carefully. The Issuer shall provide accurate and complete information requested by Grau. Grau has no responsibility for the accuracy or completeness of the information provided by, or on behalf of, the Issuer, even if Grau had reason to know or should have known of such inaccuracy or incompleteness. Should Grau determine that significant restrictions are being placed on the performance of the abovementioned procedures by the Issuer, Grau shall be entitled to withdraw from this engagement. Any report issued by Grau will not be used by, or circulated, quoted, disclosed or distributed to, nor will reference to such reports be made to anyone who is not a member of management or of the Board of Directors of the Issuer. Limitation on Liability The Issuer agrees that Grau, its partners, principals, and employees shall not be liable to the Issuer for any actions, losses, damages, claims, liabilities, costs, or expenses in any way arising out of or relating to this engagement for an aggregate amount in excess of the fees paid by the Issuer to Grau for the services performed pursuant to this engagement. In no event shall Grau, its partners, principals, or employees be liable for consequential, special, indirect, incidental, punitive or exemplary loss, damage, cost, or expense (including without limitation, lost profits and opportunity costs). The Issuer also agrees to indemnify and hold harmless Grau, its partners, principals, and employee from and against any and all actions, losses, damages, claims, liabilities, costs, and expenses (including, without limitation, reasonable legal fees and expenses) brought against, paid, or incurred by any of them at any time, in any way arising out of or relating to a breach or an alleged breach by the Issuer of any provision of this engagement letter, including, without limitation, the restrictions on report use and distribution. The limitation on liability and indemnification provisions of this engagement letter shall apply regardless of the form of action, loss, damage, claim, liability, cost, or expense, whether in contract, statute, tort (including, without limitation, negligence), or otherwise. The agreements and undertakings of the Issuer contained in this engagement letter, including, without limitation, those pertaining to restrictions on report use and distribution, limitation on liability, and indemnification, shall survive the completion of termination of this engagement. Our fee for performing the annual rebate calculations will be $600. We will discuss with you whether a fee adjustment is appropriate on rebate calculations for future periods. Furthermore, you may request additional consulting services from us upon occasion and we will bill you for these services at our standard hourly rates unless otherwise agreed. You understand that the arbitrage rebate services and report described above are solely to assist you in meeting your requirements for federal income tax compliance purposes. If the above terms are acceptable to you, and the services outlined are in accordance with your understanding, please sign both engagement letters in the space provided and return one original to us. Very truly yours, Tony, Jr _____________________________ Antonio Grau Accepted and agreed to by Meadow View at Twin Creeks Community Development District: Signature: Title: Date: 951 Yamato Road . Suite 280 Boca Raton, Florida 33431 (561) 994-9299 . (800) 299-4728 Fax (561) 994-5823 www.graucpa.com T:\ADMINISTRATIVE\MARKETING\LOGO\2010\2010 Grau Logo - HiRes.jpg May 13, 2022 Board of Supervisors Meadow View at Twin Creeks Community Development District 1408 Hamlin Avenue, Unit E St. Cloud, FL 34771 We appreciate the opportunity to offer our services to Meadow View at Twin Creeks Community Development District (the “Issuer”). This letter confirms our engagement to provide arbitrage rebate services, with respect to the $5,140,000 Special Assessment Bonds, Series 2021 (Phase 3B) (the “Bond”). The procedures that we will perform are as follows: • Assist in the determination of the amount, if any, of required rebate to the United States government. • Issuance of a report representing the cumulative results since the issuance date of the Bond based on information provided by the Issuer and/or Trustee. In assisting in the determination of the amount of any potential required rebate, we will not verify or otherwise audit the accuracy of information provided to us by you or the Trustee, and accordingly, we express no opinion on such information. Furthermore, the performance of the above-mentioned procedures will not constitute an audit made in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion on the elements, accounts, or items of a financial statement. Therefore, Grau & Associates (“Grau”) will not be in a position to express, and will not express an opinion, or any other form of assurance, as a result of performing these procedures. The procedures that Grau has been requested to perform are solely the responsibility of the Issuer. Furthermore, Grau has no responsibility to advise the Issuer of other procedures that might be performed and makes no representations as to the sufficiency of such procedures for the purposes of the Issuer. Grau’s responsibility is limited to performing the procedures specified and agreed to, and to reporting the resulting findings, subject to the limitations contained herein, and our engagement cannot be relied on to disclose errors or irregularities should they exist. Grau has no responsibility for updating the procedures performed or for performing any additional procedures. Since tax law is not always clear, we will use our professional judgment in resolving questions affecting the arbitrage rebate calculations. Any of your Bond issues may be selected for review by the Internal Revenue Service (“IRS”), which may not agree with our positions. Any proposed adjustments are subject to certain rights of appeal. Due to the lack of clarity in the tax law, we cannot provide assurance that the positions asserted by the IRS may not ultimately be sustained. You have the ultimate responsibility for your compliance with arbitrage rebate laws; therefore, you should review the calculations carefully. The Issuer shall provide accurate and complete information requested by Grau. Grau has no responsibility for the accuracy or completeness of the information provided by, or on behalf of, the Issuer, even if Grau had reason to know or should have known of such inaccuracy or incompleteness. Should Grau determine that significant restrictions are being placed on the performance of the abovementioned procedures by the Issuer, Grau shall be entitled to withdraw from this engagement. Any report issued by Grau will not be used by, or circulated, quoted, disclosed or distributed to, nor will reference to such reports be made to anyone who is not a member of management or of the Board of Directors of the Issuer. Limitation on Liability The Issuer agrees that Grau, its partners, principals, and employees shall not be liable to the Issuer for any actions, losses, damages, claims, liabilities, costs, or expenses in any way arising out of or relating to this engagement for an aggregate amount in excess of the fees paid by the Issuer to Grau for the services performed pursuant to this engagement. In no event shall Grau, its partners, principals, or employees be liable for consequential, special, indirect, incidental, punitive or exemplary loss, damage, cost, or expense (including without limitation, lost profits and opportunity costs). The Issuer also agrees to indemnify and hold harmless Grau, its partners, principals, and employee from and against any and all actions, losses, damages, claims, liabilities, costs, and expenses (including, without limitation, reasonable legal fees and expenses) brought against, paid, or incurred by any of them at any time, in any way arising out of or relating to a breach or an alleged breach by the Issuer of any provision of this engagement letter, including, without limitation, the restrictions on report use and distribution. The limitation on liability and indemnification provisions of this engagement letter shall apply regardless of the form of action, loss, damage, claim, liability, cost, or expense, whether in contract, statute, tort (including, without limitation, negligence), or otherwise. The agreements and undertakings of the Issuer contained in this engagement letter, including, without limitation, those pertaining to restrictions on report use and distribution, limitation on liability, and indemnification, shall survive the completion of termination of this engagement. Our fee for performing the annual rebate calculations will be $600. We will discuss with you whether a fee adjustment is appropriate on rebate calculations for future periods. Furthermore, you may request additional consulting services from us upon occasion and we will bill you for these services at our standard hourly rates unless otherwise agreed. You understand that the arbitrage rebate services and report described above are solely to assist you in meeting your requirements for federal income tax compliance purposes. If the above terms are acceptable to you, and the services outlined are in accordance with your understanding, please sign both engagement letters in the space provided and return one original to us. Very truly yours, Tony, Jr _____________________________ Antonio Grau Accepted and agreed to by Meadow View at Twin Creeks Community Development District: Signature: Title: Date: JANITORIAL SERVICES AGREEMENT THIS AGREEMENT (“Agreement”) is made and entered into this ___ day of ______________, 2022, by and between: Meadow View at Twin Creeks Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in St. Johns County, Florida, and whose mailing address is 475 West Town Place, Suite 114, St. Augustine, Florida 32092 (“District”); and First Coast Franchising, Inc. d/b/a Jani-King of Jacksonville, a North Carolina corporation, with a mailing address of 801 Jones Franklin Road, Suite 230, Raleigh, North Carolina 27606 ("Contractor", together with District, “Parties”). RECITALS WHEREAS, the District is a local unit of special-purpose government established pursuant to the Uniform Community Development District Act of 1980, as codified in Chapter 190, Florida Statutes ("Act"), by ordinance adopted by St. Johns County, Florida; and WHEREAS, the District was established for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and WHEREAS, the District owns, operates and maintains certain amenity facilities (“Facilities”); and WHEREAS, the District desires to enter into an agreement with an independent contractor to provide janitorial maintenance services for the Facilities; and WHEREAS, Contractor submitted a proposal and represents that it is qualified to provide janitorial maintenance services and has agreed to provide to the District those services identified in Exhibit A, attached hereto and incorporated by reference herein (“Services”); and WHEREAS, the District and Contractor warrant and agree that they have all right, power and authority to enter into and be bound by this Agreement. NOW, THEREFORE, in consideration of the recitals, agreements, and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Parties, the Parties agree as follows: SECTION 1. INCORPORATION OF RECITALS. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement. SECTION 2. DESCRIPTION OF WORK AND SERVICES. A. The District desires that the Contractor provide professional janitorial maintenance services within presently accepted standards. Upon all Parties signing this Agreement, the Contractor shall provide the District with the Services identified in Exhibit A. B. While providing the Services, the Contractor shall assign such staff as may be required, and such staff shall be responsible for coordinating, expediting, and controlling all aspects to assure completion of the Services. C. The Contractor shall provide the Services as shown in Section 3 of this Agreement. Contractor shall solely be responsible for the means, manner and methods by which its duties, obligations and responsibilities are met to the satisfaction of the District. D. This Agreement grants to Contractor the right to enter the lands that are subject to this Agreement, for those purposes described in this Agreement, and Contractor hereby agrees to comply with all applicable laws, rules, and regulations. SECTION 3. SCOPE OF SERVICES. The Contractor will provide janitorial maintenance services for the Facilities. The duties, obligations, and responsibilities of Contractor are to provide the material, tools, skill and labor necessary for the Services attached as Exhibit A on a three times weekly basis. To the extent any of the provisions of this Agreement are in conflict with the provisions of Exhibit A, this Agreement controls. SECTION 4. MANNER OF CONTRACTOR’S PERFORMANCE. The Contractor agrees, as an independent contractor, to undertake work and/or perform such services as specified in this Agreement or any addendum executed by the Parties or in any authorized written work order by the District issued in connection with this Agreement and accepted by the Contractor. All work shall be performed in a neat and professional manner reasonably acceptable to the District and shall be in accordance with industry standards. The performance of the Services by the Contractor under this Agreement and related to this Agreement shall conform to any written instructions issued by the District. A. Should any work and/or services be required which are not specified in this Agreement or any addenda, but which are nevertheless necessary for the proper provision of services to the District, such work or services shall be fully performed by the Contractor as if described and delineated in this Agreement. B. The Contractor agrees that the District shall not be liable for the payment of any work or services not included in Section 3 unless the District, through an authorized representative of the District, authorizes the Contractor, in writing, to perform such work. C. The District shall designate in writing a person to act as the District’s representative with respect to the services to be performed under this Agreement. The District’s representative shall have complete authority to transmit instructions, receive information, DocuSign Envelope ID: 1D70C993-894C-45EC-8AF9-2151AD47AA19 interpret and define the District’s policies and decisions with respect to materials, equipment, elements, and systems pertinent to the Contractor’s services. (1) The District hereby designates the District Manager to act as its representative. (2) Upon request by the District Manager, the Contractor agrees to meet with the District’s representative to walk the property to discuss conditions, schedules, and items of concern regarding this Agreement. D. Contractor shall use all due care to protect the property of the District, its residents, and landowners from damage. Contractor agrees to repair any damage resulting from Contractor’s activities and work within twenty-four (24) hours. SECTION 5. COMPENSATION; TERM. A. As compensation for the Services described in this Agreement, the District agrees to pay the Contractor One Thousand Five Hundred Twenty-Two Dollars and Ninety-One Cents ($ 1,522.91 ) per month. The term of this Agreement shall be from June 1, 2022 through September 30, 2023 unless terminated earlier by either party in accordance with the provisions of this Agreement. This Agreement shall be eligible for three one-year renewals, beginning October 1, 2023. B. If the District should desire additional work or services, or to add additional areas to be maintained, the Contractor agrees to negotiate in good faith to undertake such additional work or services. Upon successful negotiations, the Parties shall agree in writing to an, addendum, addenda, or change order to this Agreement. The Contractor shall be compensated for such agreed additional work or services based upon a payment amount acceptable to the Parties and agreed to in writing. C. The District may require, as a condition precedent to making any payment to the Contractor that all subcontractors, materialmen, suppliers or laborers be paid and require evidence, in the form of Lien Releases or partial Waivers of Lien, to be submitted to the District by those subcontractors, material men, suppliers or laborers, and further require that the Contractor provide an Affidavit relating to the payment of said indebtedness. Further, the District shall have the right to require, as a condition precedent to making any payment, evidence from the Contractor, in a form satisfactory to the District, that any indebtedness of the Contractor, as to services to the District, has been paid and that the Contractor has met all of the obligations with regard to the withholding and payment of taxes, Social Security payments, Workmen’s Compensation, Unemployment Compensation contributions, and similar payroll deductions from the wages of employees. D. The Contractor shall maintain records conforming to usual accounting practices. As soon as may be practicable at the beginning of each month, the Contractor shall invoice the District for all services performed in the prior month and any other sums due to the Contractor. The District shall pay the invoice amount within thirty (30) days after the invoice date. The Contractor may cease performing services under this Agreement if any payment due hereunder is not paid within thirty (30) days of the invoice date. Each monthly invoice will include such supporting information as the District may reasonably require the Contractor to provide. SECTION 4. INSURANCE. A. The Contractor shall maintain throughout the term of this Agreement the following insurance: (1) Worker’s Compensation Insurance in accordance with the laws of the State of Florida. (2) Commercial General Liability Insurance covering the Contractor’s legal liability for bodily injuries, with limits of not less than $1,000,000 combined single limit bodily injury and property damage liability, and covering at least the following hazards: (i) Independent Contractors Coverage for bodily injury and property damage in connection with any subcontractors’ operation. (3) Employer’s Liability Coverage with limits of at least $1,000,000 (one million dollars) per accident or disease. (4) Automobile Liability Insurance for bodily injuries in limits of not less than $1,000,000 combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by the Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed. B. The District, its staff, consultants and supervisors shall be named as additional insured. The Contractor shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty (30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida. C. If the Contractor fails to have secured and maintained the required insurance, the District has the right but not the obligation to secure such required insurance in which event the Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District’s obtaining the required insurance. DocuSign Envelope ID: 1D70C993-894C-45EC-8AF9-2151AD47AA19 labor employed, materials purchased, and equipment hired by it to perform under this Agreement. The Contractor shall keep the District’s property free from any materialmen’s or mechanic’s liens and claims or notices in respect to such liens and claims, which arise by reason of the Contractor’s performance under this Agreement, and the Contractor shall immediately discharge any such claim or lien. In the event that the Contractor does not pay or satisfy such claim or lien within three (3) business days after the filing of notice thereof, the District, in addition to any and all other remedies available under this Agreement, may terminate this Agreement to be effective immediately upon the giving of notice of termination. SECTION 8. DEFAULT AND PROTECTION AGAINST THIRD PARTY INTERFERENCE. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of damages, injunctive relief, and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third party. Nothing contained in this Agreement shall limit or impair the District’s right to protect its rights from interference by a third party to this Agreement. SECTION 9. CUSTOM AND USAGE. It is hereby agreed, any law, custom, or usage to the contrary notwithstanding, that the District shall have the right at all times to enforce the conditions and agreements contained in this Agreement in strict accordance with the terms of this Agreement, notwithstanding any conduct or custom on the part of the District in refraining from so doing; and further, that the failure of the District at any time or times to strictly enforce its rights under this Agreement shall not be construed as having created a custom in any way or manner contrary to the specific conditions and agreements of this Agreement, or as having in any way modified or waived the same. SECTION 10. SUCCESSORS. This Agreement shall inure to the benefit of and be binding upon the heirs, executors, administrators, successors, and assigns of the Parties to this Agreement, except as expressly limited in this Agreement. SECTION 11. TERMINATION. The District agrees that the Contractor may terminate this Agreement with cause by providing thirty (30) days’ written notice of termination to the District stating a failure of the District to perform according to the terms of this Agreement; provided, however, that the District shall be provided a reasonable opportunity to cure any failure under this Agreement. The Contractor agrees that the District may terminate this Agreement immediately for cause by providing written notice of termination to the Contractor. The District shall provide thirty (30) days’ written notice of termination without cause. Upon any termination of this Agreement, the Contractor shall be entitled to payment for all work and/or services rendered up until the effective termination of this Agreement, subject to whatever claims or offsets the District may have against the Contractor. SECTION 12. PERMITS AND LICENSES. All permits and licenses required by any governmental agency directly for the District shall be obtained and paid for by the District. All other permits or licenses necessary for the Contractor to perform under this Agreement shall be obtained and paid for by the Contractor. SECTION 13. ASSIGNMENT. Neither the District nor the Contractor may assign this Agreement without the prior written approval of the other. Any purported assignment without such approval shall be void. SECTION 14. INDEPENDENT CONTRACTOR STATUS. In all matters relating to this Agreement, the Contractor shall be acting as an independent contractor. Neither the Contractor nor employees of the Contractor, if there are any, are employees of the District under the meaning or application of any Federal or State Unemployment or Insurance Laws or Old Age Laws or otherwise. The Contractor agrees to assume all liabilities or obligations imposed by any one or more of such laws with respect to employees of the Contractor, if there are any, in the performance of this Agreement. The Contractor shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Contractor shall have no authority to represent the District as an agent, employee, or in any other capacity, unless otherwise set forth in this Agreement. SECTION 15. HEADINGS FOR CONVENIENCE ONLY. The descriptive headings in this Agreement are for convenience only and shall neither control nor affect the meaning or construction of any of the provisions of this Agreement. SECTION 16. ENFORCEMENT OF AGREEMENT. A default by either Party under this Agreement shall entitle the other Party to all remedies available at law or in equity. In the event that either the District or the Contractor is required to enforce this 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. SECTION 17. AGREEMENT. This instrument shall constitute the final and complete expression of this Agreement between the Parties relating to the subject matter of this Agreement. SECTION 18. AMENDMENTS. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both the Parties. SECTION 19. AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of the Parties, the Parties have complied with all the requirements of law, and the Parties have full power and authority to comply with the terms and provisions of this Agreement. SECTION 20. NOTICES. All notices, requests, consents and other communications under this Agreement (“Notice” or "Notices") shall be in writing and shall be hand delivered, mailed by First Class Mail, postage prepaid, or sent by overnight delivery service, to the Parties, as follows: A. If to District: Meadow View at Twin Creeks Community Development District 475 West Town Place, Suite 114 St. Augustine, Florida 32092 Attn: District Manager With a copy to: KE Law Group, PLLC 2016 Delta Boulevard, Suite 101 Tallahassee, Florida 32303 Attn: District Counsel B. If to the Contractor: First Coast Franchising, Inc. d/b/a Jani-King of Jacksonville 16885 Dallas Parkway Addison, Texas 75001 Attn: _____________________ Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. 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 contained in this Agreement would otherwise expire on a nonbusiness 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 the Contractor may deliver Notices on behalf of the District and the Contractor. Any party or other person to whom Notices are to be sent or copied may notify the Parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days written notice to the Parties and addressees set forth in this Agreement. SECTION 21. THIRD PARTY BENEFICIARIES. This Agreement is solely for the benefit of the 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 Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the Parties hereto any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors, and assigns. SECTION 22. CONTROLLING LAW AND VENUE. This Agreement and the provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. All actions and disputes shall be brought in the proper court and venue, which shall be St. Johns County, Florida. Operations Manager DocuSign Envelope ID: 1D70C993-894C-45EC-8AF9-2151AD47AA19 SECTION 23. COMPLIANCE WITH PUBLIC RECORDS LAWS. Contractor understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Jim Oliver (“Public Records Custodian”). Among other requirements and to the extent applicable by law, the Contractor 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 the Contractor 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 Contractor’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 the Contractor, the Contractor 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 THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (904) 940-5850 or JOLIVER@GMSNF.COM. SECTION 24. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable. SECTION 25. ARM’S LENGTH TRANSACTION. This Agreement has been negotiated fully between the Parties as an arm's length transaction. The Parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the Parties are each deemed to have drafted, chosen, and selected the language, and any doubtful language will not be interpreted or construed against any party. SECTION 26. COUNTERPARTS. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute, but one and the same instrument. Additionally, the Parties acknowledge and agree that the Agreement may be executed by electronic signature, which shall be considered as an original signature for all purposes and shall have the same force and effect as an original signature. Without limitation, “electronic signature” shall include faxed versions of an original signature, electronically scanned and transmitted versions (e.g. via PDF) of an original signature, or signatures created in a digital format. SECTION 27. E-VERIFY. The Contractor shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Contractor shall register with and use the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate this Agreement immediately for cause if there is a good faith belief that the Contractor has knowingly violated Section 448.091, Florida Statutes. By entering into this Agreement, the Contractor represents that no public employer has terminated a contract with the Contractor under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement. [CONTINUED ON FOLLOWING PAGE] CRISTINA TRELLESOPERATIONS MANAGER DocuSign Envelope ID: 1D70C993-894C-45EC-8AF9-2151AD47AA19 Exhibit A: DocuSign Envelope ID: 1D70C993-894C-45EC-8AF9-2151AD47AA19 DocuSign Envelope ID: 1D70C993-894C-45EC-8AF9-2151AD47AA19 June 13, 2022 Via Certified Mail Mr. and Mrs. Miller 50 Constance Lane St. Augustine, Florida 32095 Re: Meadow View at Twin Creeks Community Development District Use of CDD Property for Construction Access Dear Mr. and Mrs. Miller, I serve as District Manager to the Meadow View at Twin Creeks Community Development District (the “District”). It has come to the District’s attention that you have been using the District’s property, specifically portions of Tracts 1, 4, 7 and/or 9 located behind 50 Constance Lane, to access your property for construction of pool-related improvements without authorization or permission from the District. Although you may not have intended for this occur, your use of these common areas for access has resulted in damage to these areas and were not pre-authorized by the District, which is a required step prior to access. Photos of these areas are enclosed. The District owns this property and is responsible for maintaining these areas for the benefit of all District residents. Individuals who wish to use District-owned lands to access their properties must obtain permission from the District in the form of a temporary access agreement, a form of which is attached hereto. This form must be signed by both the homeowner and the contractor who will be performing work. If you wish to continue any ongoing projects or to engage in other projects at a future time, you must first submit this form and obtain the District’s consent. Until the District receives the attached fully executed form, and subject to the District Board’s approval of the executed form, you must cease and desist from any activities in the District’s property. Whether you continue construction or otherwise, it remains your responsibility to ensure that the impacted District lands are properly restored to their previous condition. Should you fail to do so in a timely manner, the District will have no choice but to restore the area and charge the cost of restoration back to you, as well as any penalties and/or attorney’s fees pursuant to the District’s rules. We look forward to working with you to resolve these issues expeditiously and trust it was only a misunderstanding of the required process. Should you wish to continue construction activities, please return the enclosed form back to our attention as soon as possible, and we will ask the District’s Board of Supervisors to consider it. Sincerely, District Manager cc: District Counsel Board of Supervisors Today: P30#yIS1 June 3rd P32#yIS1 May 19th P38#yIS1 TEMPORARY ACCESS AGREEMENT This Temporary Access Agreement (“Access Agreement”) is made and entered into this ___ day of _______ 2022 (“Effective Date”), by and between: Meadow View at Twin Creeks Community Development District, a local unit of specialpurpose government established pursuant to Chapter 190, Florida Statutes, being situated in St. Johns County, Florida, and whose mailing address is 475 West Town Place, Suite 114, St. Augustine, Florida 32092 (“District”); and Jay Allen and Lindsey Miller, a married couple, who own property at 50 Constance Lane, Saint Augustine, Florida 32095 (together, the “Homeowner”); and ____________________, a __________________, whose mailing address is _________________________________________________ (“Pool Contractor”). WITNESSETH WHEREAS, the District was established pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (“Act”) and is validly existing under the Constitution and laws of the State of Florida; and WHEREAS, the Plat entitled “Beacon Lakes Phase 2A,” recorded in Map Book 100, Page 1, et seq. in the Public Records of St. Johns County, Florida (“Plat”), dedicates certain tracts of land to the District, including Tracts 1, 4, 7 and 9 as identified on the Plat (“Property”); and WHEREAS, Homeowner owns a parcel of land located at 50 Constance Lane, St. Johns, Florida 32259, otherwise identified as Lot 11, as identified on the Plat, located within the boundaries of the District and abutting the Property; and WHEREAS, Homeowner has requested that the District grant themself and the Pool Contractor temporary access over the Property, as identified in Exhibit A, attached hereto and incorporated herein by reference for the limited purpose of gaining access to Homeowner’s lot for the construction of a pool, and the District is agreeable to granting such temporary access to the Property, to the extent of its interest therein, on the terms and conditions set forth herein. NOW, THEREFORE, in consideration of 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: 1. RECITALS. The foregoing recitals are true and correct and by this reference are incorporated as a material part of this Access Agreement. 2. GRANT OF ACCESS. The District hereby grants to Homeowner and Pool Contractor temporary, non-exclusive access over and across the Property, to the extent of the District’s interest therein, for the limited purpose of Homeowner’s and Pool Contractor’s access to Homeowner’s lot to construct a pool, and subject to the terms and conditions herein: a. Homeowner and Pool Contractor shall coordinate with District staff regarding a specific access route through the Property (“Access Route”), and all use of the Property shall be confined to said Access Route. b. Homeowner and Pool Contractor agree and acknowledge that the District makes no representations or warranties that the Access Route or Property is sufficiently wide or suitable for the Homeowner’s and Pool Contractor’s needs. Regardless, Homeowner and Pool Contractor, jointly and severally, assume any and all risk and liability associated with any and all use, whether authorized or unauthorized, of the Property or other lands not encompassed within the scope of this Access Agreement. c. Homeowner and Pool Contractor acknowledge that improvements may be located on the Property or adjacent lands, and that Homeowner and Pool Contractor shall be jointly and severally responsible for any damages caused to any and all improvements and property as provided in Sections 5 and 6 herein. Said improvements may include, but are not limited to, landscaping, hardscaping, plantings, ground cover, roadways, driveways, sidewalks, parking areas, fences, walks, utility lines, stormwater facilities, drainage facilities and other structures. The grant of authority herein is limited to the agreed Access Route on the Property and no other lands. d. Homeowner shall ensure no lien attaches to the Property, any improvements located on said Property, or the District’s other property arising out of work performed by, for, or on behalf of Homeowner and Pool Contractor. 3. TERM. Unless extended as hereinafter provided, this Access Agreement shall terminate upon the earlier of (i) such time as construction of the pool is complete, the District has completed all required inspections, all Damage (as defined herein) has been repaired, and any payments required from the Homeowner and/or Pool Contractor have been received, or (ii) notice of termination from the District to Homeowner and/or Pool Contractor. Homeowner and Pool Contractor may use the agreed Access Route on the Property until the termination of this Access Agreement. The provisions of Sections 4, 5, 6, 8, 9, and 13 shall survive the termination of this Access Agreement. Homeowner and Pool Contractor acknowledge that the permission granted herein is given as an accommodation and is revocable and terminable at any time, with or without cause, upon written notice to the Homeowner and/or Pool Contractor. 4. INDEMNIFICATION. a. Homeowner and Pool Contractor, jointly and severally, agree to indemnify, defend and hold the District 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 Property by Homeowner, Pool Contractor or their agents, employees or independent contractors. b. Homeowner and Pool Contractor agree that nothing contained in this Access 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. 5. REPAIR OF DAMAGE. a. In the event that Homeowner, Pool Contractor, or their respective employees, agents, assignees, or contractors (or their subcontractors, employees or materialmen) alter or otherwise cause damage to the Property or any of the improvements located thereon, or alter or otherwise cause damage to the District’s other property or any improvements located thereon, or alter or otherwise cause damage to any other person’s property or improvements located thereon (together, the “Damage”), Homeowner and Pool Contractor, jointly and severally, agree to bear responsibility for the cost and expense of repairing said Damage to the District’s satisfaction and returning the impacted property and/or improvements to their original or better condition, including, without limitation, repair and replacement of any landscaping with landscaping of the same quality and maturity, hardscaping, plantings, ground cover, roadways, driveways, sidewalks, parking areas, fences, walks, utility lines, stormwater facilities, pumping facilities, pumps and other structures. b. Homeowner shall document through photographs and other appropriate documentation the condition of the Property prior to commencing use of the Access Route. c. Homeowner and Pool Contractor shall, at their own joint and several expense, engage the District’s landscaping contractor to repair any Damage to the Property and to restore the Property to its original or better condition within ten (10) days of completion of the pool construction (“Repair Period”). The District reserves the right to inspect and approve any repairs to the Property under this Agreement, and all repairs must be completed to the District’s satisfaction in its reasonable discretion. 6. DEPOSIT AND PAYMENT FOR DAMAGE. Prior to either the Homeowner or the Pool Contractor exercising their rights under this Access Agreement, Homeowner shall pay a deposit of Five Hundred Dollars ($500) (“Deposit”) payable to the District, c/o its District Manager, Governmental Management Services, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida 32092. Homeowner shall notify the District when pool construction is complete. Within ten (10) days of the conclusion of the Repair Period, the District, through its designated representatives, shall inspect the Property for any Damage. Should such Damage be discovered during the inspection, the District shall have the right to use the Deposit for the purpose of repairing any Damage caused by the pool construction. All Damage shall be repaired by the District’s landscaping and maintenance contractors, or such other contractors as selected by the District in its discretion. If the cost to repair any Damage shall exceed the Deposit amount, the additional amounts required to repair such Damage shall be invoiced to the Homeowner and Pool Contractor and shall be paid to the District within fifteen (15) days of invoicing. Homeowner and Pool Contractor shall be jointly and severally liable for any additional amounts that may be necessary to repair any Damage. If the Property is free of Damage, the District shall return the Deposit in full. 7. INSURANCE. Pool Contractor and any other contractor or subcontractor engaged to perform any work on the District’s property shall, at its own expense, maintain insurance during the term of this Agreement, with limits of liability not less than the following: Worker’s Compensation (Statutory); General Liability, Bodily Injury (including contractual) $1,000,000; General Liability, Property Damage (including contractual) $1,000,000; Automobile Liability (combined single limit for bodily injury and property damage, and covering owned, non-owned, or hired automobiles, trailers or other equipment) $1,000,000. The District and its staff, consultants and supervisors shall be named as additional insured on the General Liability and Automobile Liability policies. Pool Contractor shall furnish to the District a Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverages, as certified, shall not be effective within thirty (30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida, and such carrier shall have a Best’s Insurance Reports rating of at least A-VII. 8. DEFAULT. A default by any party under this Access 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. 9. ENFORCEMENT OF AGREEMENT. In the event that the District, Pool Contractor or Homeowner seek to enforce this Access Agreement by court proceedings or otherwise, then the prevailing party shall be entitled to recover all fees and costs incurred, including reasonable attorney’s fees and costs for trial, alternative dispute resolution, or appellate proceedings. 10. 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 Access 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 at the addresses first set forth above. 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. 11. THIRD PARTIES. This Access 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 Access Agreement. Nothing in this Access Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy, or claim under or by reason of this Access Agreement or any of the provisions or conditions hereof. The District shall be solely responsible for enforcing its rights under this Access Agreement against any interfering third party. Nothing contained in this Access Agreement shall limit or impair the District’s right to protect their rights from interference by a third party. 12. ASSIGNMENT. No party may assign, transfer or license all or any portion of its rights under this Access Agreement without the prior written consent of the other parties. 13. CONTROLLING LAW; VENUE. This Access Agreement shall be construed, interpreted and controlled according to the laws of the State of Florida. The parties agree and consent to venue in St. Johns County, Florida, for the resolution of any dispute arising out of this Agreement. 14. PUBLIC RECORDS. Homeowner and Pool Contractor understand and agrees that all documents of any kind provided to the District in connection with this Agreement are public records and are to be treated as such in accordance with Florida law. Homeowner and Pool Contractor agree to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Homeowner and Pool Contractor acknowledge that the designated public records custodian for the District is Jim Oliver (“Public Records Custodian”). Among other requirements and to the extent applicable by law, the Homeowner and Pool Contractor 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 the Homeowner and Pool Contractor 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 Homeowner’ and Pool Contractor’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 the Homeowner and Pool Contractor, the Homeowner and Pool Contractor 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 THE HOMEOWNER AND POOL CONTRACTOR HAVE QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE HOMEOWNER’S AND POOL CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT 475 WEST TOWN PLACE, SUITE 114, ST. AUGUSTINE, FLORIDA 32092 PHONE: (904) 940-5850, E-MAIL JOLIVER@GMSNF.COM 15. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Access Agreement shall not affect the validity or enforceability of the remaining portions of this Access Agreement, or any part of this Access Agreement not held to be invalid or unenforceable. 16. BINDING EFFECT. This Access 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. 17. 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 Access 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. 18. AMENDMENTS. Amendments to and waivers of the provisions contained in this Access Agreement may be made only by an instrument in writing which is executed by all parties hereto. 19. ENTIRE AGREEMENT. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Access Agreement. 20. JOINT AND SEVERAL LIABILITY. Homeowner and Pool Contractor hereby agree that in any and all instances where either party may be found liable for damages or obligations under this Access Agreement, Homeowner and Pool Contractor shall, to the fullest extent permitted by law, be jointly and severally liable and obligated. 5 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. MEADOW VIEW AT TWIN CREEKS COMMUNITY DEVELOPMENT DISTRICT ATTEST: _____________________________ ___________________________ Secretary/Assistant Secretary Chairperson ATTEST: HOMEOWNER (JAY ALLEN MILLER) _________________________ ___________________________ Signature Jay Allen Miller _________________________ Printed Name ATTEST: HOMEOWNER (LINDSEY MILLER) _________________________ ___________________________ Signature Lindsey Miller _________________________ Printed Name ATTEST: POOL CONTRACTOR _________________________ ______________________________ Signature By:___________________________ Its:___________________________ _________________________ Printed Name Exhibit A: Property EXHIBIT A The Property: Tract 1, 4, 7 and/or 9, as identified on the Plat entitled “Beacon Lake Phase 2A,” recorded in Map Book 100, Page 1, et seq. in the Public Records of St. Johns County, Florida MEADOW VIEW AT TWIN CREEKS COMMUNITY DEVELOPMENT DISTRICT REQUISITION SUMMARY 2021 Phase 3 2020 Phase 4 Thursday, June 16, 2022 2021 Phase 3 TO BE APPROVED 6/16/2022 42 ETM Beacon Lake-Phase 3B CEI Services (WA#24) Invoice 203013 (May 2022) 3,329.50 $ 6/16/2022 43 ETM Beacon Lakes Phase 3A (CEI Services) WA#17 - Invoice 203010 (May 2022) $ 1,436.25 6/16/2022 44 ETM State Mandated Storm Water Analysis (20 years) (WA#26) Invoice 203009 (May 2022) $ 102.50 6/16/2022 45 Duval Asphalt Beacon Lakes (Phase 3) Convex Lane - Invoice 23421 $ 63,671.10 6/16/2022 46 Basham Lucas Design services Beacon Lakefront - Invoice 8939 $ 1,325.00 TOTAL 2021 REQUISITIONS TO BE APPROVED $69,864.35 2021 Phase 4 TO BE RATIFIED 5/20/2022 11 Core and Main Utilities Direct Purchase $ 47,019.70 5/20/2022 12 Core and Main Drainage Direct Purchase $ 32,799.32 TOTAL 2021 Phase 4 REQUISITIONS TO BE RATIFIED $79,819.02 2021 Phase 4 TO BE APPROVED 6/16/2022 13 W. Gardner, LLC Beacon Lake Phase 4 (Utilities) Application for Payment No. 4 (May 2022) $ 263,534.36 6/16/2022 14 W. Gardner, LLC Beacon Lake Phase 4 (Clearing/Earthwork) Application for Payment No. 4 (May 2022) $ 469,217.08 6/16/2022 15 W. Gardner, LLC Beacon Lake Phase 4 (Paving/Drainage) Application for Payment No. 4 (May 2022) $ 180,137.53 TOTAL 2021 Phase 4 REQUISITIONS TO BE APPROVED $912,888.97 TOTAL REQUISITIONS TO BE APPROVED JUNE 16, 2022 $1,062,572.34 ENGINEER’S 2022 ANNUAL REPORT FOR THE MEADOW VIEW AT TWIN CREEKS COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA PREPARED FOR: BOARD OF SUPERVISORS MEADOW VIEW AT TWIN CREEKS COMMUNITY DEVELOPMENT DISTRICT PREPARED BY Engineers – Planners – Surveyors – Landscape Architects 14775 Old St. Augustine Road, Jacksonville, Florida 32258 Reg. Number: 2584 ETM Job Number: E 17-348 Date: June 9, 2022 Email: Lockwoods@etminc.com Phone: 904-265-3163 I. GENERAL INFORMATION: This Annual Report is prepared in general compliance with Section 9.21 of the Master Trust Indenture for the Meadow View at Twin Creeks Community Development District (“CDD” or the “District”). ETM (England, Thims & Miller, Inc) performed a site review on June 3, 2022. Based on this limited field review, we found that the CDD owned facilities generally appeared to be in good condition and appeared to be well maintained and operational at the time of our site visit. It should be noted that because this report is based on limited field review only, it is not intended to be exhaustive or comprehensive, but only an annual review of the District owned, and operated facilities, to verify if these facilities appeared to be well maintained and in good condition. Currently at the time of this report, the District owns and maintains improvements within Beacon Lake Phases I, 2A, 2B, 2C, 3A and Beacon Lake Townhomes. Several maps showing the CDD owned facilities are included with this report. At the time of this report there are two projects under construction Beacon Lake Phases 3B and 4, which will be turned over to the CDD after completion and certifications. J. PROJECT BACKGROUND: The Meadow View at Twin Creeks CDD is located in St. Johns County, Florida (“County”), south of County Road 210 and east of Philips Highway (US No 1). The overall project is approximately 630.22 acres+/- and the land within the District is wholly located within the Meadow View at Twin Creeks PUD – St. Johns County Ordinance No. 2014-21 (the “Development”). The authorized land uses within the District allows for residential development as well as open space and recreational amenities. The Meadow View at Twin Creeks PUD approval provides for the development of 1280 single family lots and 196 Townhome lots, an amenity center as well as neighborhood, and community parks. K. PUBLIC AGENCY OWNERSHIP: The following improvements are currently owned and maintained by other Public Agencies as follows: A. Offsite turn lane and roads within County Road 210 are owned and maintained by St. Johns County. B. The onsite and offsite potable water distribution system, water distribution system, sanitary sewer collection system within public right of ways and utility easements are owned and maintained by St. Johns County Utility Department (SJCUD). C. Electric facilities within public right of ways and power line easements are owned and maintained by the Florida Power and Light (FPL). D. The following onsite and offsite utilities located within the public rights of way are owned and maintained by the following entities. Gas mains are owned and maintained by TECO gas, Fiber optic cables are owned and maintained by either AT&T or Comcast. E. The onsite and offsite reuse system, at the time of this report, is owned and maintained by the CDD. St. Johns County Utility Department (SJCUD) and the Jacksonville Electric Authority (JEA) are working on an agreement to supply reuse to the project. The exact timeframe and associated conditions have yet to be determined. L. ENTRY FEATURES, SIGNAGE AND ASSOCIATED LANDSCAPING: The District owned improvements include a large entry monument with project signage, and associated landscaping. The entry monument is located within Beacon Lake Parkway within a median near the intersection with County Road 210 and Beacon Lake Parkway (project entrance). The project improvements also include landscaping along County Road 210 right of way near the project entrance on both sides of Beacon Lake Parkway. Based on limited field review, these improvements appeared to be in good condition and appeared to be well maintained. Therefore, we recommend ongoing maintenance, as may be required throughout the year. Page 2 of 4 M. AMENITY CENTER (LAKE HOUSE) AND RECREATIONAL FACILITIES: The District owned recreational improvements for this project include an Amenity Center (Lake House) with associated parking areas, an indoor fitness area with workout equipment, indoor eating and meeting areas, outdoor seating areas, restroom facilities, adult pool, kid pool with splash equipment, fire pit with seating area, tennis courts, fenced play scape area, detailed landscaping, lighting and a floating dock within Storm Water Management Facility Number 6. Based on limited field review on the date(s) specified in Section G, these improvements appeared to be well maintained and in good condition. Therefore, we recommend ongoing maintenance as may be required throughout the year. N. NEIGHBORHOOD PARKS / POCKETS PARKS WITH ASSOCIATED LANDSCAPING: The District owned improvements include numerous small grassed pocket parks some with recreational equipment and some with grass and landscaping only. These areas are located throughout the project. Based on limited field review on the dates specified in this report (see section G), these improvements appeared to be in good condition and appeared to be well maintained. Therefore, we recommend ongoing maintenance, as may be required throughout the year. O. BEACON LAKE PARKWAY / TWIN CREEKS DRIVE: Beacon Lake Parkway and Twin Creeks Drive are owned and maintained by St. Johns County. However, St. Johns County requires a 26-month maintenance bond which is still ongoing. Therefore, the CDD is still responsible to maintain these roadways. Moreover, the District owns and maintains all of the landscaping and the landscape islands, including a roundabout within Beacon Lake Parkway near the Amenity Center. It should be noted that at the time of this report there is only one lift of asphalt for Beacon Lake Parkway, however Twin Creeks Drive appears to have a second lift from Beacon Lake Parkway (Roundabout) to Heron Oaks Drive. This is because St. Johns County requires that 90 percent of the certificates of occupancy (COs) be issued in a phase prior to the installation of the second lift of asphalt. Based on limited field review it did not appear that 90 percent of the homes that were constructed within their respected phases had reach this threshold. It should be noted that the striping along these roadways (especially Beacon Lake Parkway) has become worn and should be repainted as soon as possible. Also, multiple reflector signs that are between the Townhomes and Phase 1/2 for Beacon Lake Parkway are missing and should be replaced as soon as possible. This roadway connection that this is an ongoing construction site and trespassing is not permitted until the roadway is finished to prevent any loss of property and the injury of anyone who tries to traverse this connection. Finally, based on limited field review, these improvements appeared to be in good condition and appeared to be well maintained. Therefore, we recommend ongoing maintenance, as may be required throughout the year. P. ROAD RIGHT OF WAYS AND ASSOCIATED LANDSCAPING: The District owned facilities include numerous road right of ways within Beacon Lake Project with exception of roads listed in Section M above. The District owns and maintains all of these roadways along with the associated landscape as well other elements such as landscape islands, brick pavers, hardscape, curb, gutter, pavement, signage, lighting, and landscape features. Based on limited field review on the date(s) specified in this report (see section G) these road rights of way and other features generally appeared to be in good shape and well maintained. Furthermore, the striping along these roadways (especially Beacon Lake Parkway) is missing, especially in Phase I – where the second lift of pavement has been placed. Moreover, there were a number of signs knocked down throughout the community that should be reinstalled as required. We recommend placing this striping as soon as soon as possible. Also of note, there are multiple signs and ADA matts missing in the townhomes phase from home construction, we recommend that these items be replaced as soon as possible. Finally, in order to maintain the roadway system and common area landscaping in good condition, we recommend ongoing maintenance, as may be required throughout the year to ensure that the elements are functioning properly. Furthermore, we recommend that monies be set aside to replace, repair or resurface these roadways as may be required after a number of years. Q. STORM WATER MANAGEMENT FACILITIES: The District owned improvements include numerous Storm Water Management Facilities (SMFs). Most of the SMFs in Beacon Lake Phase 1 are interconnected via a storm water pipes throughout the project. There are a number of SMF within Beacon Lake Phase Townhomes, 2A, 2B, 2C and 3A. All of the SMFs are used for storage, attenuation and treatment of storm water throughout the project. There are numerous control structures for these SMFs located throughout the project. These control structures attenuate flow and set normal water levels for the SMFs. It should be noted that the weir plate inside the control structure for SMF 11 did not show any kind of leaking, however all SMFs including SMF 11 are down in water volume, therefore, we cannot verify if the weir plate is still leaking. In general, this should be corrected as soon as possible if repairs were not done on the weir plate, because it will overtime drop the level of the normal water by about a foot. Over time, this will leave a ring of dirt between the water level and the grass around the perimeter of the SMF if it is not corrected. Based on this limited field review on the date(s) specified in Section G, the completed SMFs and associated control structures generally appeared to be in good shape and functioning properly. In general, the storm water system appeared to be in good condition and functioning as designed. Furthermore, we recommend ongoing maintenance for the storm water management facilities as may be required throughout the year to ensure that this system is functioning properly. R. CONSERVATION / PRESERVATION AREAS: The District owned conservation areas / preservation areas throughout the project. These areas are lands that were required to be preserved by various agencies, including but not limited to the Army Corps of Engineers, the St. Johns River Water Management District, and St. Johns County. These areas are natural with many trees and heavy overgrowth; therefore, these areas were not reviewed. However, we recommend ongoing maintenance and removal of trees that are dead or dying or trees that appear to be a hazard as may be required throughout the year. S. LONG TERM MAINTENANCE: In general, based on limited field review on the date(s) specified in Section G, it appears that the District owned facilities are well maintained and generally in good condition. However, it should also be noted that our field review was not exhaustive or comprehensive. As a Civil Engineering Consultant Firm, we do not have expertise in the maintenance and operation of the recreational facilities as well as the other CDD owned and operated facilities. Therefore, we recommend that the District Manager and the CDD Board consult to determine the best approach to operate and maintain these facilities. Moreover, it should be anticipated that over the life of these facilities, items such as, but not limited to: roofing, pavement, curb, gutter, striping, signage, sidewalks, recreational equipment, etc. will need to be either repaired or replaced over time. Therefore, we recommend that the District Manager and the CDD Board set aside monies or look for alternative sources of capital, such as: refinancing bonds and / or issuing new long-term bonds, as may be needed over the life of the project for maintenance, repair and or replacement of these facilities over time as may be required. The appropriate amount of monies should be determined by the District Manager and the CDD Board, as soon as possible, so that each year a fund is established for this purpose. Furthermore, as a Civil Engineering Consultant Firm, we do not have expertise to advise the CDD Board for the appropriate amount of insurance coverage or the insurance rates that should be paid. Therefore, we recommend the District Manager and the CDD Board work with an insurance company or some other insurance expert to determine the appropriate coverage and rates that will work for this project. Finally, we recommend ongoing maintenance as may be required throughout the year to ensure that the District owned facilities, equipment, etc. are functioning properly. Page 4 of 4 T. PUBLIC FACILITIES: Pursuant to Florida Statues Chapter 189.08 (F.A.C), Each independent special district shall submit to each local general-purpose government in which it is located the public facilities report and an annual notice of any changes. This report shall include each public facility and its current capacity. Storm Water Management Facilities Most of the project Storm Water Management Facilities (Smfs) which have been constructed and are shown on the Site Map included in this report. There are 5 Smfs that are currently under construction at the time of this report (Beacon Lake Phases 3B and 4). It is anticipated that all of these Smfs will be completed in a year or so. All of the onsite Smfs serve to provide treatment and attenuation for the entire project and operate at the capacity required by the St. Johns River Water Management District. Furthermore, no replacements or expansions are anticipated in the next seven years. Amenity Center The Amenity Center has a number of facilities listed below. This Amenity Center has been completed and is operational. As of the date of this report there are no expansions or replacements of facilities anticipated in the next seven years. The Amenity Center generally consists of the following improvements: • Clubhouse, Social room, Kitchen facilities, Office Management Area • Lap Pool and Fun Pool (recreational) • Fitness Center • Playground Area • Kayak Launch and storage areas • Tennis Courts • Parking Lot, Sidewalk / walking path • Landscape, Lighting, and Irrigation Maximum Occupancy as provided by the Vesta (Amenity Managers) are as follows: Social room (clubhouse) 50 people Fitness Area: 30 people Lap Pool Maximum Bathing Load 156 people Kids Pool Maximum Bathing Load 54 people Enclosed decks and Pool Area Maximum Capacity 525 people Entry Feature (Beacon Lake Parkway at County Road 210) This Entry Feature (Clock Tower and signage) has been completed and as of the date of this report there are no expansions or replacements anticipated in the next seven years. Pocket Parks and Landscape / Irrigation (scattered throughout project) Most of the Pocket Parks, Landscape Areas and Irrigation for this project have been completed and are operational. Ongoing maintenance is required and typically plants may be replaced as required on an ongoing basis. U. PROJECT PHOTOGRAPHS Beacon Lake Parkway at County Road 210 (Primary Project Entrance) (06-03-22) Beacon Lake Parkway - Main Entrance - Clock Tower (Primary Project Entrance) (06-03-22) Beacon Lake Parkway (westerly entrance) at County Road 210 (Secondary Entrance) (06-03-22) Beacon Lake Townhomes – “Harborside” (Primary Entrance and Exit) (06-03-22) Beacon Lake Phase 3A – “The Landing” (Primary Entrance and Exit) (06-03-22) “Lake House” Entrance and Exit (06-03-22) “Lake House” – Beacon Lake Amenity Center (06-03-22) “Lake House” – Charlotte (06-03-22) “Lake House” Pool side (06-03-22) “Lake House” Kid Splash Park Area (06-03-22) “Lake House” – Gazebo (06-03-22) “Lake House” – Outdoor Living and Meeting Space (06-03-22) “Lake House” – Fire Pit and Living Space (06-03-22) “Lake House” – Boardwalk, Crew House, and Kayak Launch Ramp (06-03-22) “Lake House” – Beach Area (06-03-22) “Lake House” – Croquet Field (06-03-22) “Lake House” – Playground Area (06-03-22) “Lake House” – Event Lawn (06-03-22) “Lake House” – Play Field (06-03-22) “Lake House” – Dog Park (06-03-22) “Lake House” – Food Truck, Event Space (06-03-22) “Lake House” – Fitness Center (06-03-22) “Lake House” Dinning Room (06-03-22) “Lake House” – Living Space (06-03-22) BEACON LAKE COMMUNITY DEVELOPMENT DISTRICT - 2022 Page 13 of 55 “Lake House” – Commercial Kitchen Space for Culinary Demonstrations and Events (06-03-22) Beacon Lake Parkway Roundabout at Twin Creeks Drive (06-03-22) BEACON LAKE COMMUNITY DEVELOPMENT DISTRICT - 2022 Page 14 of 55 Beacon Lake Phase 1 – Hutchinson Lane Park (At Cul-De-Sac) (06-03-22) Beacon Lake Phase 1 – Pocket Park along Fresnel Lane adjacent to Storm Water Management Facility (06-03-22) BEACON LAKE COMMUNITY DEVELOPMENT DISTRICT - 2022 Page 15 of 55 Beacon Lake Phase 1 – Park at Leclerc Court and adjacent to Beacon Lake Parkway (06-03-22) Beacon Lake Phase 1 – Park at Concave Lane Cul-De-Sac (Mail Kiosk) (06-03-22) BEACON LAKE COMMUNITY DEVELOPMENT DISTRICT - 2022 Page 16 of 55 Beacon Lake Phase 1 – Park at Beacon Lake Parkway, Concave Lane, and Garda Court (06-03-22) Beacon Lake Phase 2 – Park at Garda Court Cul-De-Sac (06-03-22) Beacon Lake Phase 2 – Park along Windermere Way (06-03-22) Beacon Lake Phase 2 – Park at Starnberg Court (06-03-22) Beacon Lake Phase 3A – “Lakeside Park” Under Construction (06-03-22) Landscaping at Snowbell Court and Loosestrife Way (06-03-22) Beacon Lake Phase 3A – Community Park along Twin Creeks Drive (06-03-22) Beacon Lake Phase 3A – Park along Twin Creeks Drive (06-03-22) Beacon Lake Townhomes – Park and Open Space along Charlie Way (06-03-22) Beacon Lake Townhomes – Park at Charlie Way and Tamar Court (06-03-22) Beacon Lake Townhomes – Park at Charlie Way and Tamar Court (06-03-22) Beacon Lake Townhomes – Concrete Path around Storm Water Management Facility 10 (06-03-22) Beacon Lake Townhomes – Concrete Path around Storm Water Management Facility 10A (06-03-22) Beacon Lake Townhomes – Park end of Tamar Court (06-03-22) Beacon Lake Phase 1 – Hutchinson Lane (06-03-22) Beacon Lake Phase 1 – Hutchinson Lane (06-03-22) Beacon Lake Phase 1 – Lumen Court (06-03-22) Beacon Lake Phase 1 – Fresnel Lane (06-03-22) Beacon Lake Phase 1 – Fresnel Lane (06-03-22) Beacon Lake Phase 1 – Focal Court (06-03-22) Beacon Lake Phase 1 – Convex Lane (Second Lift of Pavement recently installed) (06-03-22) Beacon Lake Phase 1 – Convex Lane (Second Lift of Pavement recently installed) (06-03-22) Beacon Lake Phase 1 – Leclerc Court (06-03-22) Beacon Lake Phase 1 – Beam Lane (06-03-22) Beacon Lake Phase 1 – Strobe Court (06-03-22) Beacon Lake Phase 1 – Concave Lane (06-03-22) Beacon Lake Phase 1 – Carbide Court (06-03-22) Beacon Lake Phase 1 – Beacon Lake Parkway (Deadend) (06-03-22) Beacon Lake Phase 2 – Twin Creeks Drive (06-03-22) Beacon Lake Phase 2 – Garda Court (06-03-22) Beacon Lake Phase 2 – Constance Lane (06-03-22) Beacon Lake Phase 2 – Lucerne Court (06-03-22) Beacon Lake Phase 2 – Bourget Court (06-03-22) Beacon Lake Phase 2 – Windermere Way (06-03-22) Beacon Lake Phase 2 – Windermere Way (06-03-22) Beacon Lake Phase 2 – Windermere Way (06-03-22) Beacon Lake Phase 2 – Ness Circle (06-03-22) Beacon Lake Phase 2 – Lomond Court (06-03-22) Beacon Lake Phase 2 – Starnberg Court (06-03-22) Beacon Lake Phase 3 – Cut Grass Lane (06-03-22) Beacon Lake Phase 3 – Horsetrail Court (06-03-22) Beacon Lake Phase 3 – Loosestrife Way (06-03-22) Beacon Lake Phase 3 – Awlleaf Court (06-03-22) Beacon Lake Phase 3 – Hydrilla Court (06-03-22) BEACON LAKE COMMUNITY DEVELOPMENT DISTRICT - 2022 Page 38 of 55 Beacon Lake Phase 3 – Snowbell Court (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 1 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 2 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 3 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 4 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility Control Structure 4 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 5 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 6 (06-03-22) BEACON LAKE COMMUNITY DEVELOPMENT DISTRICT - 2022 Page 42 of 55 Beacon Lake Phase Townhomes – Storm Water Management Facility 10 (06-03-22) Beacon Lake Townhomes – Storm Water Management Facility Control Structure 10 (06-03-22) Beacon Lake Townhomes – Storm Water Management Facility 10A (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 11 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility Control Structure 11 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 12 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 13 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 14 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 15 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility 16 (06-03-22) Tony, Jr Beacon Lake Phase 2 – Storm Water Management Facility 17 (06-03-22) Beacon Lake Phase 2 – Storm Water Management Facility Control Structure 17 (06-03-22) Beacon Lake Phase 2 – Storm Water Management Facility 18 (06-03-22) Beacon Lake Phase 2 – Storm Water Management Facility Control Structure and Dispersion Basin 18 (06-03-22) BEACON LAKE COMMUNITY DEVELOPMENT DISTRICT - 2022 Page 49 of 55 Beacon Lake Phase 2 – Storm Water Management Facility 19 (06-03-22) Beacon Lake Phase 1 – Storm Water Management Facility Control Structure 19 (06-03-22) Drainage Easement Obstructed at Storm Water Management Facility 20 (06-03-22) Beacon Lake Phase 2 – Storm Water Management Facility 20 (06-03-22) Beacon Lake Phase 2 – Storm Water Management Facility Control Structure 20 (06-03-22) Storm Water Management Facility 28 (06-03-22) BEACON LAKE COMMUNITY DEVELOPMENT DISTRICT - 2022 Page 52 of 55 Storm Water Management Facility Control Structure 28 (06-03-22) Beacon Lake Parkway Liftstation adjacent to Storm Water Management Facility 14 (06-03-22) Beacon Lake Parkway Liftstation Adjacent to Concave Lane and Garda Court (06-03-22) Windermere Way Liftstation (06-03-22) Loosestrife Way Liftstation (06-03-22) Charlie Way Liftstation (06-03-22) Beacon Lake Parkway from Townhomes to the “Lake House” (to be completed) (06-03-22) Missing ADA Mat along Tamar Court (06-03-22) MEADOWVIEW AT TWIN CREEKS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2022 ASSESSMENT RECEIPTS ASSESSED # UNITS SERIES 2016A-1 DEBT SERVICE NET SERIES 2018A-1 DEBT SERVICE NET SERIES 2019A-1 DEBT SERVICE NET SERIES 2020A-1 DEBT ASMT NET (2) SERIES 2021 DEBT ASMT NET (2) FY22 O&M NET TOTAL ASSESSED HEARTWOOD 23 LLC 200 - - - 24,537.13 2 4,537.13 DREAM FINDERS 299 - - 36,683.01 3 6,683.01 TOTAL DIRECT INVOICE 499 - - - - - 61,220.13 61,220.13 TAX ROLL ASSESSED 977 443,364.15 612,533.25 257,353.12 113,041.11 - 6 39,571.77 2,065,863.40 TOTAL ASSESSED 1,476 443,364.15 612,533.25 257,353.12 113,041.11 - 7 00,791.90 2,127,083.53 DUE / RECEIVED BALANCE DUE SERIES 2016A-1 DEBT SERVICE RECEIVED SERIES 2018A-1 DEBT SERVICE RECEIVED SERIES 2019A-1 DEBT SERVICE RECEIVED SERIES 2020A-1 DEBT SERVICE RECEIVED SERIES 2021 DEBT SERVICE RECEIVED O&M RECEIVED TOTAL RECEIVED HEARTWOOD 23 LLC 6,134.29 - - - 18,402.84 1 8,402.84 DREAM FINDERS 2 7,512.26 - 9,170.75 9,170.75 DIRECT RECEIPTS 33,646.54 - - - - - 27,573.59 27,573.59 TAX ROLL RECEIPTS 71,417.71 428,036.87 591,357.74 248,456.31 109,133.24 - 6 17,461.53 1,994,445.69 TOTAL RECEIPTS 105,064.25 428,036.87 591,357.74 248,456.31 109,133.24 - 6 45,035.12 2,022,019.28 TAX ROLL RECEIPTS DISTRIBUTION DATE SERIES 2016A-1 DEBT SERVICE RECEIVED SERIES 2018A-1 DEBT SERVICE RECEIVED SERIES 2019A-1 DEBT SERVICE RECEIVED SERIES 2020A-1 DEBT ASMT RECEIVED SERIES 2021 DEBT ASMT RECEIVED O&M RECEIVED TOTAL RECEIVED 1 11/4/2021 329.62 455.39 191.33 84.04 - 4 75.48 1,535.86 2 11/17/2021 7,032.17 9,715.35 4,081.86 1,792.94 - 10,144.22 3 2,766.54 3 11/22/2021 3 0,118.79 4 1,610.85 1 7,482.61 7,679.15 - 43,447.65 140,339.05 4 12/8/2021 100,690.43 139,109.66 5 8,446.30 2 5,672.26 - 145,250.24 469,168.89 5 12/20/2021 5 5,675.89 7 6,919.47 3 2,317.37 1 4,195.25 - 80,314.87 259,422.85 6 1/14/2022 161,791.02 223,523.66 9 3,912.47 4 1,250.60 - 233,390.46 753,868.21 INTEREST 1/21/2022 5.62 7.77 3.26 1.43 - 8.12 26.20 7 2/16/2022 2 9,004.06 4 0,070.79 1 6,835.57 7,394.94 - 41,839.61 135,144.97 8 3/7/2022 1 1,060.48 1 5,280.70 6,420.12 2,820.01 - 15,955.22 5 1,536.53 9 4/7/2022 3 2,328.79 4 4,664.10 1 8,765.42 8,242.62 - 46,635.66 150,636.59 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - TOTAL TAX ROLL RECEIPTS 428,036.87 591,357.74 248,456.31 109,133.24 - 617,461.53 1,994,445.69 DIRECT INVOICE INSTALLMENTS DUE 10/1/21, 1/1/22, 4/1/22, 7/1/22 FOR O&M AND 4/15/22, 10/15/22 FOR D/S THERE IS AN ADDITIONAL $716,009 DUE FOR DEVELOPER CONTRIBUTION PERCENT COLLECTED DIRECT PERCENT COLLECTED TAX ROLL PERCENT COLLECTED TOTAL 0% 0% 0% 0% 0% 45.0% 45.0% 97% 97% 97% 97% 0% 96.5% 96.5% 97% 97% 97% 97% 0% 92.0% 95.1% MEADOW VIEW AT TWIN CREEKS COMMUNITY DEVELOPMENT DISTRICT REQUISITION SUMMARY 2021 Phase 3 2020 Phase 4 Thursday, June 16, 2022 2021 Phase 3 TO BE APPROVED 6/16/2022 42 ETM Beacon Lake-Phase 3B CEI Services (WA#24) Invoice 203013 (May 2022) 3,329.50 $ 6/16/2022 43 ETM Beacon Lakes Phase 3A (CEI Services) WA#17 - Invoice 203010 (May 2022) $ 1,436.25 6/16/2022 44 ETM State Mandated Storm Water Analysis (20 years) (WA#26) Invoice 203009 (May 2022) $ 102.50 6/16/2022 45 Duval Asphalt Beacon Lakes (Phase 3) Convex Lane - Invoice 23421 $ 63,671.10 6/16/2022 46 Basham Lucas Design services Beacon Lakefront - Invoice 8939 $ 1,325.00 TOTAL 2021 REQUISITIONS TO BE APPROVED $69,864.35 2021 Phase 4 TO BE RATIFIED 5/20/2022 11 Core and Main Utilities Direct Purchase $ 47,019.70 5/20/2022 12 Core and Main Drainage Direct Purchase $ 32,799.32 TOTAL 2021 Phase 4 REQUISITIONS TO BE RATIFIED $79,819.02 2021 Phase 4 TO BE APPROVED 6/16/2022 13 W. Gardner, LLC Beacon Lake Phase 4 (Utilities) Application for Payment No. 4 (May 2022) $ 263,534.36 6/16/2022 14 W. Gardner, LLC Beacon Lake Phase 4 (Clearing/Earthwork) Application for Payment No. 4 (May 2022) $ 469,217.08 6/16/2022 15 W. Gardner, LLC Beacon Lake Phase 4 (Paving/Drainage) Application for Payment No. 4 (May 2022) $ 180,137.53 TOTAL 2021 Phase 4 REQUISITIONS TO BE APPROVED $912,888.97 TOTAL REQUISITIONS TO BE APPROVED JUNE 16, 2022 $1,062,572.34