Candler Hills East Community Development District

Agenda

November 21, 2017

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Candler Hills East
Community Development District

135 W. Central Blvd., Suite 320, Orlando, Florida 32801
Phone: 407-841-5524- Fax: 407-839-1526

November 14, 2017

Board of Supervisors
Candler Hills East Community Development District

The Board of Supervisors of the Candler  Hills East  Comm.unity  Development  District will meet on Tuesday, November 21, 2017 at 9:00 a.m., or as shortly thereafter as reasonably possible, at the Circle Square Commons, Cultural Center, 8395 SW 80th Street, Ocala, FL. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Notice for Meeting
Approval of Minutes of the August 15, 2017 Meeting
Consideration of Agreement with Berger, Toombs, Elam, Gaines & Frank for Auditing Services for Fiscal Year 2017
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
Other Business
Supervisors Requests
Adjournment

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

Enclosed under the third order of business is the affidavit of publication associated with the public notice for this meeting.

The fourth order of business is the approval of the minutes from the August 15, 2017 meeting. The minutes are enclosed for your review.

The fifth order of business is the consideration of agreement with Berger, Toombs, Elam, Gaines
& Frank for auditing services. A copy of the agreement is enclosed for your review.

The sixth order of business is Staff Reports. Section 1 of the District Managers Report includes the check register for approval and Section 2 includes the balance sheet and income statement for your review.

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

Sincerely,

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George S. Flint District Manager

Cc:	Gerald Colen, District Counsel Ken Colen, On Top of the World
Guy Woolbright, On Top of the World Lynette Vermillion, On Top of the World Darrin Mossing, GMS

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AFFIDAVIT OF PUBLICATION
RECSIVED

NO OF MEETING DATES ITV '\

- CANDLER HILLSENTTEAS

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SEP 2 5 2017

Star-Banner
Published - Daily Ocala, Marion County, Florida

OEVELOPM	0 1 •"	·

The Board of 5

rvisors of the Candler upe .  D    eiOl)ment Dis·
Hills East eornmu_nily  ev	heduled
tricl  will  hold  their  regularlyI   fear 2018
public meetings for lhe  s    er  eafter as
at 9:00 AM, or .b e s:t0th  Circle Square

BY:_ _ _ _ _

reasonably poss, 'c nter 8395 SW
CommStonst, QcaCultlua L 76	' e s follows:

STATE OF FLORIDA COUNTY OF MARION

ed, a Notary Public of Said County  and  State, who on oath says that they are an authorized

60th   ree,	,
November 21, 2017
,	febrUary 20, 2018
Exception: May 15, 2018-Meetlng
held at Uve Oak Hall
ExceptlOn" AUgust 21, 2018-    Meeting
at uve Oak Hall

the

The meetings are ?pen tordlhe pu bl"   and
·11 be conducted in acoo ance	.

employee of 1e Star-Ba 1er, a daily newspaper published at Ocala, in Marion County, Florida; that the attached copy of advertisement, being a notice in the matter of
NOTICE OF MEETING DATES CANDLER HILLS EAST COMMUNITY
DEVELOPMENT DISTRICT The Board of Supervisors of the Candler Hills East Community Development District will hold their regularly scheduled public meetings for the Fiscal Year 2018 at 9:00 AM, or as sh

was published in said newspaper in the issues of:

9/21 lx

Affiant further says that the said STAR-BANNER is a daily newspaper published at Ocala, in said Marion County, Florida, and that the said newspaper has heretofore been continuously published in said Marion County, Florida, daily, and has been entered as second class mail matter at the post office in Ocala in said Marion County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the person of securing this advertisement for pubiication iu the said newspaper.

W1 • • of Florida w for CommunitY provisions          .   r1clS    A   oopy  o_f  the

f:'W.h: :i

Development D1 icuia"r meeting may be age da fora   path   Distrtcl  Manager, at
Bl d., suite 320, Orlando,
FL 32801: .	be continued to. a The meeungs may		ified on

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date, time, andh plac:,, gb ; Z:may be the record at t e me.,.  ·	·sors occasions when one or more upeM
will participate by t lepho I accommo-

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r: h u:' ngs ause of
disability or g11 ( 1-
iorty-eight (4_8) hours

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!'19 meeting. If yo : :i rida Re- 1mpa1red,. p1ease00-g55-B 770 for aid in lay $eMC8 1•	'
con1acting the District Offi.ce
Each person who decide:i o
action 1aken aJ the eco of the pro·
tceha  g  nd: raccordlngly, the eerso
re that a vertiaum re
f et r lngs ismade, includ ing the testimo_ny andbee d ce upo which such appeal 1s to	as ·
George S. Flint
Govemmenllll Ma r:f	'.1.tc
District Manager

September 21, 2017
18500

HARMONY STALTER
Notary Public . Slate ot Florldl
Commission # FF 956448
).._.',.,";;'_.,...M,y.,..Com'ltm1.,."'li>':	:  : .: , 2	2020

Sworn to and subscribed before me this 'L\

(Print, Type or Stamp Name ofNotary Public)

Ad#: A000918500

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MINUTES OF MEETING CANDLER HILLS EAST
COMMUNITY DEVELOPMENT DISTRICT

The Regular Meeting of the Board of Supervisors of the Candler Hills East Community Development District was held on Tuesday, August 15, 2017 at 9:00 a.m. at the Circle Square Commons Cultural Center at 8395 S.W. 80th Street, Ocala, Florida.

Present and constituting a quorum were:

Philip J. Moherek Elmer Greene Robert Scherff John Bain
Larry Garvin

Chairman (by phone)
Vice Chairman (by phone) Assistant Secretary Assistant Secretary Assistant Secretary

Also present were:

George Flint Gerald Colen Philip Hisey Lynette Vermillion

District Manager District Counsel OTOW
OTOW

Due to a technical issue with the audio, these minutes have been summarized.

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

SECOND ORDER OF BUSINESS
There being none, the next item followed.

THIRD ORDER OF BUSINESS

Public Comment Period

Notice for Meeting

Mr. Flint stated that the public hearing and meeting of August 15, 2017 was advertised in the Ocala Star Banner. Proof of Publication was in the agenda package.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the May 16, 2017
Meeting

August 15, 2017	Candler Hills East CDD

Mr. Flint asked for any additions, corrections or deletions to the minutes.

On MOTION by Mr. Scherff, seconded by Mr. Bain, with all in favor, the minutes of the May 16, 2017 meeting, were approved.

FIFTH ORDER OF BUSINESS	Public Hearing

Mr. Flint asked for a motion to open the public hearing.

On MOTION by Mr. Scherff, seconded by Mr. Bain, with all in favor, the public hearing was opened.

Consideration of Resolution 2017-05 Adopting the Fiscal Year 2018 Budget and Relating to the Annual Appropriations
Mr. Flint presented Resolution 2017-05, adopting the Fiscal Year 2018 Budget and the annual appropriations.
Discussion ensued and Mr. Flint asked for a motion to adopt Resolution 2017-05.

On MOTION by Mr. Scherff, seconded by Mr. Moherek, with all in favor, adopting Resolution 2017-05 Adopting the Fiscal Year 2018 Budget and Relating to the Annual Appropriations, was approved.

Consideration of Resolution 2017-06 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Flint presented Resolution 2017-06, imposing special assessments and certifying the Assessment Roll.
Discussion ensued and Mr. Flint asked for a motion to adopt Resolution 2017-06.

On MOTION by Mr. Scherff, seconded by Mr. Bain, with all in favor, adopting Resolution 2017-06 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

Mr. Flint closed the public hearing.

2

August 15, 2017	Candler Hills East CDD

SIXTH ORDER OF BUSINESS	Ratification	of	Agreement	with
Dewberry,	Inc.	to	Provide	Annual Engineer's Report
Mr. Flint presented the Dewberry Engineers Inc. Agreement to provide the Annual Engineer's Report
Discussion ensued and Mr. Flint asked for a motion to ratify the approval of the  Dewberry Agreement.

On MOTION by Mr. Scherff, seconded by Mr. Bain, with all in favor, ratification of the Agreement with Dewberry, Inc. to provide the Annual Engineer's Report, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
There being none, the next item followed.
Engineer
There being none, the next item followed.
District Manager's Report
Approval of Check Register
Mr. Flint presented the Check Register, which included Checks #832 through #845 for  the General Fund and the Payroll Register, which totaled $23,991.92. The detail was behind the summary.
Discussion ensued and Mr. Flint asked for a motion to approve the Check Register.

On MOTION by Mr. Scherff, seconded by Mr. Bain, with all in favor, a	rovin  the Check Re ister, was a	roved.

Balance Sheet and Income Statement
Mr. Flint presented the Unaudited Financial Statements through July 31st. No action was required by the Board.
Presentation of Final Arbitrage Report for Series 2006 Bonds
Mr. Flint presented the Final Arbitrage Report for the Series 2006 Bonds.

3

August 15, 2017	Candler Hills East CDD

Discussion ensued and Mr. Flint asked for a motion to accept the Final Arbitrage Report for the Series 2006 Bonds.

On MOTION by Mr. Garvin, seconded by Mr. Scherff, with all in favor, approving the Final Arbitrage Report for the Series 2006 Bonds, was accepted.

Approval of Fiscal Year 2018 Meeting Schedule
Mr. Flint presented the Fiscal Year 2018 meeting schedule, which included four dates; November 21, 2017, February 20, 2018, May 15, 2018 and August 21, 2018.
Discussion ensued.
The recording commenced.
Mr. Moherek: I will advise ifl cannot attend the meetings.

On MOTION by Mr. Scherff, seconded by Mr. Garvin, with all in favor, approving the Fiscal Year 2018 meeting schedule, was approved.

EIGHTH ORDER OF BUSINESS
There being none, the next item followed.

NINTH ORDER OF BUSINESS
There being none, the next item followed.

TENTH ORDER OF BUSINESS

Other Business

Supervisor's Requests

Adjournment

On MOTION by Mr. Scherff, seconded by Mr. Bain, with all in favor, the meeting adjourned.

SecretaryIAssistant Secretary	Chairman/Vice Chairman

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600 Cit rus Avei1tH:
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For t Pierce, Florkl;1 ·14.;r,u
7 72/46' 1.6 120  '.  461·11 5.
FAX: 771/.4611 Y27/3

November 13, 2017

George S. Flint, District Manager Governmental Management Services 135 W, Central Blvd;, Suite 320
Orlando, FL 32801

The Objective and Scope of the Audit ofthe Financial Statements

You have requested that we audit the financial statements of Candler Hills Eas.t Co mmunity Development.  District,  Wh ich  compris    governmental   activities,   each  maJor  fund  and  the budgetary comparison for the General Fund as of and for the year ended September 30, 2017 which coUectiyely comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding of this at,Jdit engagement by means·of this letter for the year ending September 30, 2017 .
Our audit will be conducted with the objec.tive of our express ing an opinion on the financial
statements.

The Responsf ilities of the Auditor

We will conduct the audit in accordance with auditing standards generally accepted in the United State.s of America and ''Government Auditing Standards" iS$Ued by the Comptroller General of the United States. Those standards require that we plan and perfoJli1 the audit. to obtain reasonable assurance about whether the financial st;atements are free of material misstatement.   An  audit involves  performing  procedures  to  obtain  audit  evidence  about  the amounts and disclosures in the financial statements. The procedure.sselected depend on the auditor's Judgment, including the assessment of the risks of material . misstatement of the financial  statements,  whether due  to   fraud  or  error.  Ah  audit  also  incul des evaluating  the appropriateness of accounting policies used and the reasonablenessof significant accounting estimates made by management, as well as evaluating the overall presentation of the financial
statements.

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Gb Be r, Toom.bs• Elam,
Qj'J  Gaines & ft,.:mk
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CandlerHills East Community Development District November 13, 2017
Page2

Because of the inherent limitations of an auditr together with the inherent limitationsof internal control, an vnavoidable risk that S()me material misstatements m y not be detected exists, even though the audit is properly planned and performed in accordance with generally accepted auditing standard.s Also, an audit is not designed to detect errors or fraud that are immaterial to the financial statements. The determination of abuse is subjective; therefore, Government Auditing Standards do not expect us to provide reasonable assurance of detecting abuse.

In making our risk assessment,swe consider internal control relevant to Candler Hills East Community Development Oistricfs preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an oplnionon the effectiveness of the eriUtts in:temal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal confrol relevant to the riudit of the financial statements that we have identified during the audit

We will also communicate to the Board any fraud involving senior management and fraud that causes a material misstatement of the financial statements th<11t becomes known to us during the audit, and any instances of noncompliance with laws and regulations that we become aware of during the audit	·         ·	·

The funds that you have told us are maintained by Candler Hills East Community Development
District and that are to be included as part of our audit are listed below:
General Fund
.2.	Debt Service Fund
3.	Capital Projects Fund

As part of our audit process, we will request from management written confirmation concerning representations made to u in connection With the, audit including among other items:	·
That management has fulfilled its responsibilitie$ as set out in the terms of this letter; and;
That it believes the effects of any uncorrected misstatementsaggregated by us during the current engagement and pertaining to the latest period presented are immaterial . both individually and in the aggregate , to the financial  statements taken as a whole.

ob  . Ber;ger, Toombs,  Elam,
qJ/	Games & Frank

Candler Hills East Community Development District November 13, 2017	·
Page3

Management is responsible for identifying and ensunng that Candler Hills East Community Development District complies with the laws and regulations applicable to its activities, and for informing us about all known material violations of such laws or regulations. In addition, management is responsible for the design and implementation of programs and controls to prevent and detect fraud or abuse; and for informing us abou all known or suspected fraud or abuse affecting the entity involving management,· employees Who have significant roles in internal control, and others where the fraud or abuse could have a material effect on the financial statements or compliance. Management is also responsible for informing us of its
knowledge of any allegations of fraud or abuse or suspected fraud or abuse affecting the entity received  in  communications from  employees,  former  employees,  analysts,  regulators,  short sellers, or others.

The Board is responsible for informing us of its views about the risks of fraud or abuse within the entity, and its knowledge of any frauq or abuse or suspected fraud or abuse affecting the entity.
Candler Hills East Community Development Districtagrees that it will not associ;:ite us with any public or private securities offering without first obtaining our consent. Therefore, Candler Hills East Community Development District agrees to contact us before it includes our reports or otherwise makes reference to us, in my public or private securlties offering.
Candler Hills East Community Development District's Records and Assistance

If circumstances arise relating to the condition of the Candler Hills East Community Development District's records·,th e availability of appropriate audit evidence, or indications of a significant risk of material misstatement of the financial statements because of error, fraudulent financial reportlng, or misappropriation of assets. whi ch in our professional Judgment , prevent us from completing the audit or forming an opinion, we retain th, e unilateral right to take any course of action permitted by professional standard,sincluding declining to express an opinion, issuing a report, or withdrlilwing from the engagement.

During the course of our engagemen,twe may accumulate records containing data that should be reflected in the Candler Hills East Community Development ·District books and records. The District will determine that all such data, if necessary, will be so reflected. Accordingly, the District will not expect us to maintain copies of such.records in our possession.	·

Other Relevant Information

In accordance  with Government  Auditing  Standards,  a  copy  of our  most  recent  peer review report has been provided to you. for youri nformation.

ob	Berger, Toombs, Elam,
q,j:7 Gaines & Frank

Candler Hills East Community Development District. November 131 2017
Page4

Fees, Costs and Access to Workpapers

Our fees for the audit and accounting services described above are based upon the value of the services  performed  and the time required by-  the individuals  assign·ect to   the   engagement      ,  plus direct expenses. Invoices for fees  will  be  submitted  in  sufficient  detail  to  demonstrate compliance with the terms of this engagement. Billings are  due  upon  supmission.  Our  fee  for the services described in this letter for the year ending September 30, 2017 will not exceed
$3,405 unless the scope of the engagement is changed, the assistance which Candler Hills East Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in Which case we will discuss the situation with you before proceeding. All other provisions of this letter will survive any fee adjustment.

In the event we are requested or authorized by Candler Hills East Community Development District or are required by government regulation, subpoena; or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for Candler Hills EastCommunity Development District, Candler Hills East Community Development District will,
so  long as we are not a party to the  proceeding in which the information is sought, reimburse us
for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests.

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The documentation for this engagement is the property of Berger, Toombs , Elam, Gaines, & Frank. However , you acknowtedge and grant your assent that representatives of the cognizant or oversight agency or their designee, other government audit staffs, and the U.S. Government Accountability Office shaU have apcess to the audit documentatio11 upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the report, or for a tonger period if we are requested to do so by the cognizant or oversight agency. Access to requested documentation be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm,

Reporting

We  will issue a  written  report  upon completion  of our  audit  of  Can_d ler  H.ills  East Community Development Distrk:t's financial statements. Our report will be addressed to the Board of Candler Hills East Community Development District. We cannot provide assurance that an
unmodified opinion will be·e .xpress d. Circumstances may arise in which 1t is necessary for us to modify our opinion, add an emphasis-of  marter  or  other-matter  paragraph(s),  or  withdraw  from the engagement.

Berger, Toombs, Elam,
qj1	Gaines & Frank

Candler Hills East Community Development District November 13,2017
Page5

In addition to our report on Canciler Hills East Community Development District's financial
statements, we will also issue the following types of reports:
Reports on internal control and compliance with laws, regulations, and the provisions of contracts or grant agreements. We will report on any internal control findings and/or noncompliance which could have a material effect on the financial statements.
This letter constitutes the complete and exdusive statement of agreement between Berger, Toombs, Elam, Gaines, & Frank and Candler Hills East Community Development District,
·superseding all proposals, oral or written, and all other communications, with respect to the terms of the engagement between the parties.

Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities.
l.	.0.tfi· J.·	./ooJ a.. .·..· .
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BERGER, TOOMBS, ELAM, GAINES & FRANK
J, W; Gaines, CPA

Confirmed on behalf of the addressee:

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

-. _, -----

ADDF.NDITMTO ENGAGEMENT LETTER DATED NOVE UER 13, 2017

Public  Records.    Auditor  shall,  pursuant  to  and  in  ac-cordan"c  ,vith  Secti<.'ln l 19.0701. Florida Statutes comply with th public rec-0rds laws of the State of Florida.. and specifically shall:	·

Keep and maintain puolic records required by the District to perfonn the
services t1r work set forth in this Agreement; and

Upon the request of the District's ct1.1:.todia:n of public records, provide the District with a oopy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that docs not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided bylaw; and

Ensure that public records that are exempt or -confidential and exempt from
public    record. s   disclosure   requirements   are	not   disclosed   except   as
authorized hy law for the duration of the contract term and following completion of the Agreement if the Auditor does not transfer the records to the District; and

Vpon completion of the Agreement; transfer,. at no cost to the District. aU public records in possession of the Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfers all Pl!blic rei;;ords to the Discrict upon completion of th Agreement, the Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public  disclosure requirement . If the Auditor keeps and maintains public records upon completion of th Agreement; the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District"s custodian of publfo records, ·in a fonnat that is compatible with ·the rnfonnation technology systems of the District.

At1ditor acknowledges that arry requests tn inspect or ·copy public records relating to this Agreemt>nt must be niade directly to tht! District pursuant to Secdon ll 9.0701(3), Florida Statutes. If notified by the lJistrict of a public records request for records .not in the possession of the District but in possession ofthe Auditor, tb:e Auditor shall provide such records to the District or allow the . rec01:ds to be inspected or copied within a reasonable time. Auditor ackno\vJedges that should Audito.r fail t<) provide the public records to the District within a reasonable time. Auditor may be subject to penalties pursuant to Section 119.10, Flo.rida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDlTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO  THIS  AGREEMENT/CONTRACT,  THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:

GMS SF,LLC
135 WEST CENTRAL BLVD. ORLANDO, FL 3280 l TELEPHONE: 954-721 8681
KMAIL:  	

Auditor: J. W. Gaines	District: Candler Hills East

By: _

_., 	_

By	­

Tit1e: Director

Date: November 13, 2017

Title: -------
Date: --------

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Candler Hills East
Community Development District
Summarv of Invoices
August 08, 2017 to November 14, 2017

Fund	Date	Check No.'s	Amount		

General Fund	8/8/17	
846	
$	
906.43	
8/9/17	847	$	1.99	
8/17/17	848-849	$	6,375.64	
8/24/17	850-852	$	5,863.88	
9/6/17	853	$	1,007.57	
9/19/17	854	$	5,000.00	
10/6/17	855	$	943.56	
10/12/17	856-857	$	2,261.54	
10/19/17	858-859	$	4,341.28	
11/2/17	860-861	$	5,063.61	
		$	31,765.50	
Payroll	Au •ust 2017
Elmer Greene	
50171	
$	
184.70	
John Bain	50172	$	184.70	
Larry Garvin	50173	$	200.00	
Philip Moherek	50174	$	200.00	
Robert Scherff	50175	$	184.70	
		$	954.10	
$	32,119.60 1

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/14/17
***  CHECK DATES 08/08/2017 - 11/14/2017 ***	CANDLER HILLS-GENERAL FUND
BANK A CANDLER HILLS CDD

PAGE	1

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

STATUS	AMOUNT	•.••CHECK••.•.
AMOUNT	#

8/08/17 00019

8/01/17 166	201708 310-51300-34000

*

*

603.67		
83.33			
208.33			
.18			
2.82			
8.10			

MANAGEMENT FESS AUG17
8/01/17 166	201708 310-51300-35100
INFO TECHNOLOGY AUG17

*

8/01/17 166	201708 310-51300-31300
DISSEMINATION FEES AUG17
8/01/17 166	201708 310-51300-51000	*
OFFICE SUPPLIES
8/01/17 166	201708 310-51300-42000	*
POSTAGE
8/01/17 166	201708 310-51300-42500	*

-	-	- -	-	- -

COPIES

8/09/17 00033

GOVERNMENTAL MANAGEMENT SERVICES
-	-  -	-   -   -   - -  -	-	- -
8/03/17 08032017 201707 300-20700-10200

-	- -	-	-	-

FY17 DEBT ASSESSMENTS

906.43 000846

-	- -	-	-

- -	-  -  -	-	-
*	1.99

8/17/17 00036

CANDLER HILLS EAST CDD C/0 USBANK
- -	-	-	-   - -  -	- -	- - -
8/17/17 5760	201708 300-15500-10100
INSURANCE PREMIUM-FY18

- -	- - -  -	-

-	-	-

*	6,042.00

1.99 000847

- -	-	- -

EGIS INSURANCE ADVISORS, LLC.

8/17/17	00002	

8/24/17	
00005	

8/24/17	
00004	

8/24/17	
00041	

- - - -	-   -  - -  -  -  - - -	-
8/01/17 A914888	201707 310-51300-48000
NOT.OF HEARING FY18 BDGT

- -	- -	-	-

OCALA STAR BANNER
- -	-  -  - - - -  -  -	-	- -
8/15/17 08152017 201708 310-51300-31500
PREP & ATTEND CDD MEETING

- -	-	- -	-	- - - -	-

COLEN & WAGONER P.A.
-  -	-	-  -	-	-	-

- - - - -  - -  - - - -6-,0-42-.0-0 000848

333.64

*

-	-	-	-	-

-  -  -	-	-	-  -  -  - 333.- 64 000849
*	1,500.00

-

-  - -  - - - - - - -  -1-,5-00-.00 000850

8/15/17 5-897-84 201708 310-51300-42000
DELIVERY 8/8/17

*	197.60

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

FEDEX
- - - - - -

- - - - - - - - - -

197.60 000851

- -

- - -

8/19/17 3261	201708 320-53800-47000

- - -

POND MOWING - AUG17

*	4,166.28

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

SHARP SITE SERVICES, LLC
- - -

-  - - - - -  - - - -  -4,166.2-8 000852

9/06/17 00019

9/01/17 167	201709 310-51300-34000
MANAGEMENT FEES SEP17
9/01/17 167	201709 310-51300-35100
INFO TECHNOLOGY SEP17
9/01/17 167	201709 310 51300-31300
DISSEMINATION FEE SEP17 9/01/17 167	201709 310-51300-51000
OFFICE SUPPLIES

*	603.67
*	83.33
*	208.33
*	28.19

CAND CANDLER HILLS BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/14/17
*** CHECK DATES 08/08/2017 - 11/14/2017 ** *	CANDLER HILLS-GENERAL FUND
BANK A CANDLER HILLS COD

PAGE	2

CHECK	VEND# •••.•INVOICE•••••.••EXPENSED TO...	VENDOR NAME DATE		DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
9/01/17 167	201709 310-51300-42000
POSTAGE
9/01/17 167	201709 310-51300-42500
COPIES

STATUS

*
*

AMOUNT	•••.CHECK•••.•
AMOUNT	#
21.05
63.00

GOVERNMENTAL MANAGEMENT SERVICES
9/19/17 00019	9/18/17 168	201709 300-15500-10100
FY18 ASSESSMENT ROLL CERT
GOVERNMENTAL MANAGEMENT SERVICES

1,007.57 000853

- -	- -  -	- - - - -	-

-	-	-	-
*	5,000.00
- - - - - -  - -  -  - -5,0oo-.o-o 000854

10/06/17 00019	10/02/17 169	201710 310-51300-34000	*
MANAGEMENT FEES OCT17
10/02/17 169	201710 310-51300-35100	*
INFO TECHNOLOGY OCT17
10/02/17 169	201710 310-51300-31300	*
DISSEMINATION FEE OCT17
10/02/17 169	201710 310-51300-51000	*
OFFICE SUPPLIES
10/02/17 169	201710 310-51300-42000	*
POSTAGE
10/02/17 169	201710 310-51300-42500	*
COPIES
10/02/17 169	201710 310-51300-41000	*
TELEPHONE

603.67	- -
83.33
208.33
.69
30.21
11.10
6.23

GOVERNMENTAL MANAGEMENT SERVICES
10/12/17 00043	10/02/17 11271	201710 320-53800-49000
530 BALES OF PINESTRAW
EVERGLADES PINESTRAW, INC.
10/12/17 00002	9/24/17 8189984	201709 310-51300-48000
FY18 NOTICE OF MEETINGS

943.56 000855

-	-	- -	-

-	-  -  -  - - -  -	-	-
*	2,135.90

-	- -	-	-

2,135.90 000856
- - -	-  -	-  -	- - -
*	125.64

OCALA STAR BANNER
10/19/17 00005	10/05/17 70569	201710 310-51300-54000
SPECIAL DISTRICT FEE-FY18

-  -  -	-  - -  -  -  -  -  - 1-25.- 64-

-

*	175.00

000857

COLEN & WAGONER P.A.
10/19/17 00041	9/30/17 3297	201709 320-53800-47000
POND MOWING-SEP17

*	4,166.28

175.00 000858

SHARP SITE SERVICES, LLC
11/02/17 00019	11/01/17 170	201711 310-51300-34000
MANAGEMENT FEES NOV17
11/01/17 170	201711 310-51300-35100
INFO TECHNOLOGY NOV17

*	603.67
*	83.33

4,166.28 000859

CANO CANDLER HILLS BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/14/17
***  CHECK DATES 08/08/2017 - 11/14/2017 ***	CANDLER HILLS-GENERAL FUND
BANK A CANDLER HILLS CDD

PAGE	3

CHECK	VEND# •.•••INVOICE••••••••EXPENSED TO...	VENDOR NAME DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB SUBCLASS
11/01/17 170	201711 310-51300-31300
DISSEMINATION FEE NOV17 11/01/17 170	201711 310-51300-51000
OFFICE SUPPLIES
11/01/17 170	201711 310-51300-42000
POSTAGE

STATUS

*
*
*

AMOUNT	••••CHECK.••••
AMOUNT	#
208.33
.12
1.88

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

GOVERNMENTAL MANAGEMENT SERVICES
- - -

897.33 000860

11/02/17 00041	10/24/17 3335	201710 320-53800-47000
POND MOWING - OCT17

*	4,166.28

SHARP SITE SERVICES, LLC	4,166.28 000861

TOTAL FOR	BANK A	31,765.50	
TOTAL FOR	REGISTER	31,765.50	

CAND CANDLER HILLS BPEREGRINO

( . .

,	.'.•'e

•	•	•	•	•	•	•	•	•	•	•	•

•••••

Candler Hills East
Community Development District

Unaudited Financial Reporting October 31, 2017

Govemmcntal Management Services ...
•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Table of Contents

1	Balance Sheet

z	 	General Fund

Debt Service Fund

Capital  Reserve Fund

Month to Month

Long-Term Debt

Assessment  Receipt Schedule

Candler Hills East
Communit',' Develo mentDistrict Combined Balance Sheet
For the Period Ended October 31, 2017

		Governmental Fund T',' es			Totals	
	General	Debt	Capital		(Memorandum Only}	
	Fund	Service	Reserves		2018	
ASSETS:
CASH		
$35,760	---		---	
$35,760	
INVESTMENTS - BONDS							
SERIES 2016						
RESERVE		-- -	$120,281		---	$120,281	
REVENUE		---	$186,486		---	$186,486	
PREPAYMENTS		---	$54,919		---	$54,919	
COSTS OF ISSUANCE		---	---		---	$0	
INVESTMENTS - OPERATIONS						
SBA ACCOUNT		---	---	$160,644	$160,644	
DUE FROM GENERAL FUND		---	$6,127	---	$6,127	
TOTAL ASSETS		$35,760	$367,813	$160,644	$564,218	

LIABILITIES:						
ACCOUNTS PAYABLE		$4,166	---	---	$4,166	
DUE TO DEBT SERVICE		$6,127	---	---	$6,127	
CONTRACTS PAYABLE		---	---	---	$0	
FUND BALANCES:						
RESTRICTED FOR DEBT SERVICE		---	$367,813	---	$367,813	
RESTRICTED FOR CAPITAL PROJECTS		---	---	---	$0	
ASSIGNED		---	---	$160,644	$160,644	
UNASSIGNED	 	$25,467	---	 	---		$25,467	
TOTAL LIABILITIES & FUND EQUITY	$35,760	$367,813	$160,644	$564,218	

Candler Hills East
COMMUNITY DEVELOPMENT DISTRICT
General Fund
Statement of Revenues & Expenditures
For the Period Ended October 31, 2017

REVENUES:

MAINTENANCE ASSESSMENTS INTEREST
TRANSFER IN

TOTAL REVENUES

ADOPTED	PRORATED BUDGET	ACTUAL

$105,046	$2,470	$2,470	$0	
$50	$4	$1	($3)	
$0	$0	$0	$0	
$105,096	$2,475	$2,472	($3)[	

BUDGET	THRU 10/31/17	THRU 10/31/17	VARIANCE

EXPENDITURES:

ADMINISTRATIVE;		

SUPERVISOR FEES		$4,000	$333	$0	$333	
FICA EXPENSE		$306	$26	$0	$26	
ENGINEERING		$2,200	$183	$0	$183	
TRUSTEE FEES		$2,050	$0	$0	$0	
DISSEMINATION		$3,500	$292	$208	$83	
ARBITRAGE		$600	$0	$0	$0	
ASSESSMENT ROLL		$5,000	$5,000	$5,000	$0	
ATTORNEY		$6,000	$500	$0	$500	
ANNUAL AUDIT		$3,405	$0	$0	$0	
MANAGEMENT FEES		$7,244	$604	$604	($0)	
INFORMATION TECHNOLOGY		$1,000	$83	$83	$0	
TELEPHONE		$50	$4	$6	($2)	
POSTAGE		$800	$67	$30	$36	
PRINTING & BINDING		$800	$67	$11	$56	
INSURANCE		$6,646	$6,646	$6,042	$604	
LEGAL ADVERTISING		$700	$58	$0	$58	
OTHER CURRENT CHARGES		$475	$40	$27	$13	
OFFICE SUPPLIES		$150	$13	$1	$12	
DUES, LICENSES & SUBSCRIPTIONS		$175	$175	$175	$0	

•

TOTAL ADMINISTRATIVE	 	$45,101	$14,090	$12,187		$1,903 [
•

TOTAL EXPENDITURES

 	$105,096	$19,089	$18,489		$600 I

MAINTENANCE:

RETENTION PONDS/OWL PRESERVE DRA	

$49,995	

$4,166	

$4,166	

($0)	
CONTINGENCIES	$10,000	$833	$2,136	($1,303)	
TOTAL MAINTENANCE	$59,995	$5,000	$6,302	($1,303)1	

•

EXCESS REVENUES (EXPENDITURES)	$0	($16,018)

FUND BALANCE - BEGINNING	$0	$41,485
•
FUND BALANCE - ENDING	$0	$25,467

2

Candler Hills East
Community Development District
Debt Service Fund Series 2016
For the Period Ended October 31, 2017	
	ADOPTED	PRORATED	ACTUAL			
	BUDGET	THRU 10/31/17	THRU 10/31/17	VARIANCE		

REVENUES:						

ASSESSMENTS - TAX ROLL	
$234,100	
$6,127	
$6,127		
$0	
INTEREST	$100	$8	$59		$51	
TOTAL REVENUES	I	 	$234,200		$6,135		$6,186			ss1 1	
EXPENDITURES:					
SERIES 2016					
INTEREST - 11/1	$55,606	$0	$0	$0	
SPECIAL CALL- 11/1	$45,000	$0	$0	$0	
PRINCIPAL- 5/1	$125,000	$0	$0	$0	
INTEREST - 5/1	$55,606	$0	$0	$0	
SPECIAL CALL - 5/1	$0	$0	$0	$0	
TOTAL EXPENDITURES	I 	$281,213	$0		$0		so I	

OTHER SOURCES & USES			

INTERFUND TRANSFERS IN/(OUT)	
$0	
$0	
$0	
$0	

TOTAL OTHER SOURCES & USES	I 	$0		
$0		
$0		so I	
EXCESS REVENUES (EXPENDITURES)	I	($47,013)		$6,186		
FUND BALANCE - BEGINNING	I	$225,910	$361,627
FUND BALANCE- ENDING	I	$178,898	$367,813

3

Candler Hills East Community Development District Capital Reserves Fund
For the Period Ended October 31, 2017

	ADOPTED
BUDGET	PRORATED
THRU 10/31/17	ACTUAL
THRU 10/31/17	
VARIANCE	

REVENUES:

INTEREST	

$400	

$33	

$185	

$152	
TOTAL REVENUES	I	 	$400	$33	$185		s1s2 J
EXPENDITURES:

CAPITAL OUTLAY	$0	$0	$0	$0
TOTAL EXPENDITURES	 	$0	$0	$0		so I

EXCESS REVENUES (EXPENDITURES)	$400	$185

FUND BALANCE - BEGINNING	I	$160,451	$160,459
FUND BALANCE - ENDING	I	$160,851	$160,644

4

Candler Hills East
COMMUNITY  DEVELOPMENT DISTRICT

GENERAL FUND
Month to Month Detail

	Ott		Nov		Dec		Jan		Feb		Mar		Apr		May		Jun		Jul		Aug		Sep	Total		
REVENUES:																										

MAINTENANCE ASSESSMENTS			$2,470		$0		
$0		
$0		
$0		
$0		
$0		
$0		
$0		
$0		$0	$0	$2,470	
INTEREST			$1		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$1	
TRANSFER IN			$0		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$0	

TOTAL REVENUES	I		
$2,472		
$0		
$0		
$0		
$0		
$0		
$0		
$0		
$0		
$0		
$0	
$0	
$2,472]	

EXPENDITURES:																										

ADMINISTRATIVE:																										

SUPERVISOR FEE			$0		$0		
$0		$0		$0		$0		
$0		$0		$0		
$0		$0	$0	$0	
FICA			$0		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$0	
ENGINEERING			$0		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$0	
TRUSTEE FEES			$0		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$0	
DISSEMINATION			$208		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$208	
ARBITRAGE			$0		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$0	
ASSESSMENT ROLL			$5,000		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$5,000	
ATTORNEY			$0		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$0	
ANNUAL AUDIT			$0		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$0	
MANAGEMENT FEES			$604		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$604	
INFORMATION TECHNOLOGY			$83		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$83	
TELEPHONE			$6		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$6	
POSTAGE			$30		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$30	
PRINTING & BINDING			$11		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$11	
INSURANCE			$6,042		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$6,042	
LEGAL ADVERTISING			$0		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$0	
OTHER CURRENT CHARGES			$27		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$27	
OFFICE SUPPLIES			$1		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$1	
DUES, LICENSES & SUBSCRIPTIONS			$175		$0		$0		$0		$0		$0		$0		$0		$0		$0		$0	$0	$175	

TOTAL ADMINISTRATIVE	I		
$12,187		
$0		
$0		
$0		
$0		
$0		
$0		
$0		
$0		
$0		
$0	
$0	$12,187 J	

MAINTENANCE:																										
RETENTION PONDS/OWL PRESERVE DRA	$4,166	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,166	
CONTINGENCIES	$2,136	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,136	
TOTAL  MAINTENANCE	I	
$6,302	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$6,3021	
TOTAL EXPENDITURES	I	$]8 ,489	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$18,4891	
EXCESS REVENUES (EXPENDITURES)	I	($16,018)	$0	$0	$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	$0	
($16,018)1	

5

Candler Hills East
Com munity Development District
LONG TERM DEBT REPORT

SERIES 2006A, SPECIAL ASSESSMENT BONDS	

INTEREST RATE:	5.45%	
MATURITY DATE:	5/1/2037	
RESERVE FUND DEFINITION	6.816% of Outstanding Bonds	
RESERVE FUND REQUIREMENT	$0	
RESERVE FUND BALANCE	$0	

BONDS OUTSTANDING - 9/30/13	$4,600,000	
LESS: PRINCIPAL PAYMENT 11/1/13 (Prepayment)	{$235,000)	
LESS: PRINCIPAL PAYMENT 5/1/14 (Mandatory)	($95,000)	
LESS: PRINCIPAL PAYMENT 5/1/14 (Prepayment)	($110,000)	
LESS: PRINCIPAL PAYMENT 11/1/14 (Prepayment)	{$70,000}	
LESS: PRINCIPAL PAYMENT 5/1/15 (Mandatory)	($95,000)	
LESS: PRINCIPAL PAYMENT 5/1/15 {Prepayment)	($105,000)	
LESS: PRINCIPAL PAYMENT 11/1/15 (Prepayment)	($170,000}	
LESS: PRINCIPAL PAYMENT 5/1/16 (Mandatory)	($95,000}	
LESS: PRINCIPAL PAYMENT 5/1/16 (Prepayment)	($40,000)	
LESS: PRINCIPAL PAYMENT 11/1/16 {Prepayment)	($125,000)	
LESS: BOND PAYOFF 12/19/16	($3,460,000}	
CURRENT BONDS OUTSTANDING	$0	

SERIES 2016, SPECIAL ASSESSMENT BONDS	
INTEREST RATE:	2.531%, 3.750%, 4.000%	
MATURITY DATE:	5/1/2037	
RESERVE FUND DEFINITION	50% of Maximum Annual Debt Service	
RESERVE FUND REQUIREMENT	$120,281	
RESERVE FUND BALANCE	$120,281	
BONDS OUTSTANDING -11/17/2016	$3,380,000	
LESS:PRINCIPAL PAYMENT 5/1/17 (Mandatory)	($55,000}	
LESS:PRINCIPAL PAYMENT 5/1/17 (Prepayment)	($55,000)	
CURRENT BONDS OUTSTANDING	$3,270,000	

6

CANDLER HILLS EAST
COMMUNITY DEVELOPMENT DISTRICT

SPECIAL ASSESSMENTS FY2018 RECEIPTS

MAINTENANCE

Gross Assessments $111,784.00 Certified Net Assessments· j ·$	10s,016.96 _:

Date	
ACH	Gross Assessments
Received	Collection
Fee	Commissions
Paid	Interest
Income	Net Assessments
Received	
..··.·.ys139z1.·...·."·j.· ·.·.  .·.·....·.········.·-j·..·..·.. ...s.2.i:.sg.'.gf \.·.·....·.....·....-s:t  · ·····.·-·.···.·.·.· Ir  f·i ·.··.··.··.·.·......l:··g·g··.-.··\...·.·..-  .·.···s2:4;:f	
:	t	$0.00 !	$0.00 :	$0.00 j	$0.00  j	$0.00	
..................:....... . .	. ....L..... . ......... so. 00 ) ...... .............. so. oo .l.................s..o.. oo .L.............. . $0.00..l	so.oo.	
:	$0.00 :	$0.00 j	$0 .00 :	$0.00 j	_	$0.00	
!	$0.00 !	$0.00 :	$0.00  j	$0 .00 j	$0.00	
.................t .......................!....................$ .0.00 _j . .. ....    ............	so.    oo.:........ ..........s.o.   oo.L. ................. $0.00 .l 	s.o..   oo.	
:	:	$0.00 :	$0.00 :	$0.00 :	$0.00 :	$0.00
········....·······i··················'··········$·0·.0·0·: .·...... ···.   ·   ·······     $0.    00/  ......     .............	$0.001 ........	............	$0.  00   .J 	so.oo.
j	:	$0.00 :	$0.00 :	$0.00 j	$0.00 !	$0.00
:	:	$0.00 :	$0.00 !	$0.00 :	$0.00 :	$0.00
.... ..  ·······•·••  !·•: ·•·••·•·•·•·•·•··•••··•·•·•··•·•• •i••t  •··•••····••·E· $.0.0l•·0••• ••••·••·•·• i· $E0·.·0•!0·•:••••··•·•••·•E$0.E00F!	••<E$0E.00L•• •	E$0.00
...................:.......................... ···+· ············;··:····L·.......	; :1···········;··:···+····.·......···-;  : ··f··········.·.  ·.	

Total Collected	$	2,520.85	$	50.42	$	$	$	2,470.43	
Percentage Collected	2%	

100%

··

.

DEBT SERVICE

Gross Assessments	$246,SU .50 Certified Net Assessments[    $·······  232,003.75. j

100%

Date	
ACH	Gross Assessments
Received	Collection
Fee	Commissions
Paid	Interest
Income	Net Assessments
Received	

Total Collected	
Percentage Collected	3%	

7