Candler Hills East Community Development District

Agenda November 16, 2021

A GENDA

Candler Hills East
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524- Fax: 407-839-1526

November 9, 2021

Board of Supervisors
Candler Hills East Community Development District

The Board of Supervisors of the Candler Hills East Community Development District will meet on Tuesday, November 16, 2021, at 9:00 a.m., or as shortly thereafter as reasonably possible, at the Circle Square Commons, Cultural Center, 8395 SW 8()th Street, Ocala, Florida 34481. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period Ill.		Notice for Meeting
Approval of Minutes of the August 17, 2021 Meeting
Consideration of Agreement with Berger, Toombs, Elam, Gaines & Frank to Provide Auditing Services for Fiscal Year 2021
Staff Reports
Attorney
District Manager
Approval of Check Register
Balance Sheet and Income Statement VIL	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 17, 2021 Board of Supervisors meeting. The minutes are enclosed for your review.

The fifth order of business is consideration of Agreement with Berger, Toombs, Elam, Gaines & Frank to Provide Auditing Services for Fiscal Year 2021. A copy of the agreement is enclosed for your review.

The seventh 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,

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

S ECTION Ill

The Gainesvtlte Sun I The Ladger
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"News <;h fl ._raltl•Ttibunt

PO Boie 63la44 Cincinnati, OH 45263-1l44

LOCALiQ

Candler Hills East Cdd-Gms-Cf
219 E Livingston ST
Orlando FL 32801-1508

STATE OF FLORIDA, COUNTY OF MARION

The Star Banner; a newspaper Jifinted and published in the city of Ocala, and of general circulation in the County of Marion, Slate of filooda, and Jffirtonal knoWted{fe ofthefflct Mreln state and that
.the notice hel:eto annexed was Published in said newspapera in the issue ;

09117/2021

and that the fees charged are legal.
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S ARAH BERTEl:-SEN
Notary Public
State of Wi consin . ·-

Page 1 of 1

S ECTION IV

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 17, 2021 at 9:30 a.m. at the Circle Square Commons, 8395 SW 80th Street, Ocala, Florida.

Present and constituting a quorum were:

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

Chairman
Vice Chairman Assistant Secretary Assistant Secretary Assistant Secretary

Also present were:

George Flint Gerald Colen Rachel Wagoner

District Manager District Counsel Colen & Wagoner

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll. Five Board members were present at the meeting and a quorum was present.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint: Are there any members of the public who want to provide comment for the Candler Hills East CDD? Seeing none,

TIDRD ORDER OF BUSINESS	Notice for Meeting
Mr. Flint: This was provided in your agenda package. As required by Florida statutes, the meeting was advertised in the Ocala Star Banner and you have the publication in your agenda.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the May 18, 2021
Meeting

August 17, 2021	Candler Hills East CDD

Mr. Flint: The minutes were included in your agenda package. Does the Board have any comments or corrections to the minutes?

On MOTION by Mr. Garvin, seconded by Mr. Scherff, with all in favor, the Minutes of the May 18, 2021 Board of Supervisors Meeting, were approved.

FIFTH ORDER OF BUSINESS	Public Hearing

On MOTION by Mr. Garvin, seconded by Mr. Bain, with all in favor, the Opening of the Public Hearing, was approved.

Consideration of Resolution 2021-06 Adopting the Fiscal Year 2022 Budget and Relating to the Annual Appropriations
Mr. Flint: This fiscal year starts on October 1s•t The Board previously approved a proposed
budget and set today as the date, place, and time of the public hearing for its final consideration. Attached to that is the proposed budget for your consideration. The main change I handed out and updated is page 6. That is your debt service fund. Mr. Bain asked this question at the last meeting. Page 6 reflects the correct number of units, 415 units, as a result of the prepayment of the outstanding debt service. That page has been corrected to reflect the 415 units. The General Fund itself is substantially the same as what you saw when you approved the proposed budget. We just updated our actuals through the end of June and projected the last 3 months of the current fiscal year. It contemplates the per unit assessment amounts would remain the same at $93 a year. Other than that, since this is a public hearing, I will ask if there are any members of the public who would like to provide comment on the Candler Hills East budget for Fiscal Year 2022. We will close the public comment portion of the public hearing and will bring it back to the Board for discussion and consideration. Are there any questions on the budget for 2022? Understanding that you have seen this before, the Board did have some questions at the last meeting when this proposed budget was approved preliminarily. Any questions from the Board? Hearing none,

On MOTION by Mr. Scherff, seconded by Mr. Greene, with all in favor, Resolution 2021-06 Adopting the Fiscal Year 2022 Budget and Relating to the Annual Appropriations, was approved.

2

August 17, 2021	Candler Hills East CDD

Consideration of Resolution 2021-07 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Flint: This is also part of your public hearing. This resolution imposes the annual operating and maintenance assessment. It authorizes staff to certify the assessment roll to Marion County for inclusion on your property tax bill. There are two attachments to this resolution. One is the budget you just approved and the other is the assessment roll that lists all of the properties within the District and their per unit assessment amounts. They would reflect the $93.26 per unit for O&M and $550 for debt for the properties that have not prepaid. Any questions on the resolution? Hearing none,

On MOTION by Mr. Bain, seconded by Mr. Moherek, with all in favor, Resolution 2021-07 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

On MOTION by Mr. Bain, seconded by Mr. Moherek, with all in favor, the Closing of the Public Hearing, was approved.

SIXTH ORDER OF BUSINESS	Ratification of Work Authorization with
Dewberry for Annual Engineer's Report
Mr. Flint: Under the Master Trust Indenture when the bonds were issued, there is a requirement that the District Engineer review annually the District's infrastructure, review the budget, and review the insurance policy to make sure that the infrastructure is being adequately maintained. There was a statutory deadline for the report to be completed. I did execute this agreement. It is for $1,300 and I am asking the Board to ratify my action in executing the agreement.
Mr. Garvin: That is the same amount as previous years, correct?
Mr. Flint: Correct. It was the same amount last year. Any questions on the agreement?
Seeing none,

On MOTION by Mr. Garvin, seconded by Mr. Scherff, with all in favor, the Work Authorization with Dewberry for Annual Engineer's Report, was ratified.

SEVENTH ORDER OF BUSINESS	Staff Reports

3

August 17, 2021	Candler Hills East CDD

Attorney
Mr. Flint: District Counsel, do you have anything to report? Mr. Colen: No.
Mr. Flint: Any questions for counsel? Seeing none,

District Manager's Report
Approval of Check Register
Mr. Flint: You have the approval of the check register and that is provided to you in your agenda package from May 12, 2021 to August 9, 2021. The total is $5,17,8.21. Are there any questions on the check register? Hearing none,

On MOTION by Mr. Scherff, seconded by Mr. Bain, with all in favor, the Check Register totaling $5,178.21 was approved.

Balance Sheet and Income Statement
Mr. Flint: You also have the unaudited financial statements through June 30, 2021. There is no action required. If the Board has any questions or comments we can discuss those at this point. Hearing none,

Approval of Fiscal Year 2022 Meeting Schedule
Mr. Flint: Each year we are required to approve an annual meeting schedule. We have prepared a schedule that lines up with our past practice of meeting in November, February, May and August. Those dates are indicated in the proposed notice. It would be at 9:00 a.m. in this location on November 16th, February 15th, May 17th, and August 16th • Of course you can change these dates and the frequency if you would like or if you want to keep the same practice then a motion to approve this would be in order.

On MOTION by Mr. Moherek, seconded by Mr. Greene, with all in favor, the Fiscal Year 2022 Meeting Schedule, was approved.

EIGHTH ORDER OF BUSINESS	Other Business
Mr. Flint: Is there any other business or Supervisor's request? Hearing none,

4

August 17, 2021	Candler Hills East COD

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

TENTH ORDER OF BUSINESS
The meeting was adjourned.

Supenrisor's Requests

Adjournment

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

Secretary/Assistant Secretary	ChairmanNice Chairman

5

SECTION V

ti Berger, Toombs, Elam,
,OJ Gaines & Frank
Certified Public Accountants	PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
7721461-6120 II 461-1155
FAX: 7721468-9278

September 10, 2021

Candler Hills East Community Development District Governmental Management Services
219 E Livingston Street Orlando, FL 32801

The Objective and Scope of the Audit of the Financial Statements

You have requested that we audit the financial statements of Candler Hills East Community Development District, which comprise governmental activities and each major fund as of and for the year ended September 30, 2021 which collectively comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding ofthis audit engagement by means of this letter for the year ending September 30, 2021.

The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but Is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users made on the basis of these financial statements. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

The Responsibilities of the Auditor

We will conduct our audit in accordance with (GAAS). Those standards require that we comply with applicable ethical requirements. As part of an audit in accordance with GAAS, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Fort Pierce / Stuart

Member AICPA

Member AICPA Division for CPA Firms Private Companies practice Section

Member FICPA

Berger, Toombs, Elam, Gaines & Frank

Candler Hills East Community Development District September 10, 2021
Page 2

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a going concern for the reasonable period of time.

Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with GAAS.

We will maintain our independence in accordance with the standards of the American Institute of Certified public Accountants.

Berger, Toombs, Elam,
"-OJ Gaines & Frank
Certified Public Accountants Pl

Candler Hills East Community Development District September 10, 2021
Page 3

The Responsibilities of Management and Identification of the Applicable Financial Reporting Framework

Management is responsible for:

Identifying and ensuring that the District complies with the laws and regulations applicable to its activities, and for informing us about all known violations of such laws or regulations, other than those that are clearly inconsequential;

The design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the District involving management, employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements; and

Informing us of its knowledge of any allegations of fraud or suspected fraud affecting the District received in communications from employees, former employees, analysts, regulators, short sellers, vendors, customers or others.

The Board is responsible for informing us of its views about the risks of fraud within the entity, and its knowledge of any fraud or suspected fraud affecting the entity.

Our audit will be conducted on the basis that management acknowledges and understands that it has responsibility:

To evaluate subsequent events through the date the financial statements are issued or available to be issued, and to disclose the date through which subsequent events were evaluated in the financial statements. Management also agrees that it will not conclude on subsequent events earlier than the date of the management representation letter referred to below;

For the design, implementation and maintenance of internal control relevant to the preparations of fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; and

To provide us with:

Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements including information relevant to disclosures;

Draft financial statements, including information relevant to their preparation and fair presentation, when needed to allowed for the completion of the audit in accordance with the proposed timeline;

M'l Berger, Toombs, Elam,
Gaines & Frank

Candler Hills East Community Development District September 10, 2021
Page 4

Additional information that we may request from management for the purpose of the audit; and

Unrestricted access to persons within the District from whom we determine it necessary to obtain audit evidence.

As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit, including among other items:

That management has fulfilled its responsibilities as set out in the terms of this arrangement letter; and

That it believes the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.

Reporting

We will issue a written report upon completion of our audit of Candler Hills East Community Development District'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 expressed. Circumstances may arise in which it is necessary for us to modify our opinion, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement.

Records and Assistance

During the course of our engagement, we 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.

The assistance to be supplied, including the preparation of schedules and analyses of accounts, has been discussed and coordinated with George Flint. The timely and accurate completion of this work is an essential condition to our completion of the audit and issuance of our audit report.

Other Relevant Information

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

Either party may unilaterally terminate this agreement, with or without cause, upon sixty (60) days written notice subject to the condition that the District will pay all invoices for services rendered prior to the date of termination.

Berger, Toombs, Elam,

qj7	Gaines & Frank

Candler Hills East Community Development District September 10, 2021
Page 5

Fees, Costs and Access to Workpapers

Our fees for the services described above are based upon the value of the services performed and the time required by the individuals assigned 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 submission. Our fee for the services described in this letter for the year ending September 30, 2021 will not exceed $3,415, 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 East Community 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.

The audit documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank and constitutes confidential information. However, you acknowledge 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 shall have access to the audit documentation 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 longer period if we are requested to do so by the cognizant or oversight agency.

Access to requested documentation will be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm.

Berger, Toombs, Elam,
'-OJ Gaines & Frank
Certified Public l\cwuntlnl5 PL

Candler Hills East Community Development District September 10, 2021
Page 6

Information Security- Miscellaneous Terms

Berger, Toombs, Elam, Gaines & Frank is committed to the safe and confidential treatment of Candler Hills East Community Development District's proprietary information. Berger, Toombs, Elam, Gaines & Frank is required to maintain the confidential treatment of client information in accordance with relevant industry professional standards which govern the provision of services described herein. Candler Hills East Community Development District agrees that it will not provide Berger, Toombs, Elam, Gaines & Frank with any unencrypted electronic confidential or proprietary information, and the parties agree to utilize commercially reasonable measures to maintain the confidentiality of Candler Hills East Community·Development District's information, including the use of collaborate sites to ensure the safe transfer of data between the parties.

If any term or provision of this arrangement letter is determined to be invalid or unenforceable, such term or provision will be deemed stricken and all other terms and provisions will remain in full force and effect.

Because Berger, Toombs, Elam, Gaines & Frank will rely on Candler Hills East Community Development District and its management and Board of Supervisors to discharge the foregoing responsibilities, Candler Hills East Community Development District holds harmless and releases Berger, Toombs, Elam, Gaines & Frank, its partners, and employees from all claims, liabilities, losses and costs arising in circumstances where there has been a known misrepresentation by a member of Candler Hills East Community Development District's management, which has caused, in any respect, Berger, Toombs, Elam, Gaines & Frank's breach of contract or negligence. This provision shall survive the termination of this arrangement for services.

This letter constitutes the complete and exclusive 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.

00 Berger, Toombs, Elam,

qj7	Caines & Frank

Candler Hills East Community Development District September 10, 2021
Page 7

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.

Sincerely,
J>.M4tl, Jam./orl
OJ!JaiA-w	Jll
BERGER, TOOMBS, ELAM, GAINES & FRANK
J. W. Gaines, CPA

Confirmed on behalf of the addressee:

- - - - - - - - - - - - - ' ---

Judson 8. Baggett MBA, CPA, CVA, Partner
Marci Reutimann
CPA, Partner

11 6815 Dairy Road Zephyrhills, FL 33542
"'.)   (813) 788-2155
(813) 782-8606

Report on the Firm's System of Quality Control

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

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

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

Firm's Responsibility

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

Peer Reviewer's Responsibility

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

Required Selections and Considerations

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

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

Opinion

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

Institute	of Certified Public Accountants (AICPA) and Florida Institute of Certified Public Accountants (FICPA)	
National	Association	of Certified Valuation Analysts (NACVA)		

Member American

I

ADDENDUM TO ENGAGEMENT LETTER BETWEEN BERGER, TOOMBS, ELAM, GAINES AND FRANK AND CANDLER HILLS EAST COMMUNITY DEVELOPMENT DISTRICT
(DATED SEPTEMBER 10, 2021)

Public Records. Auditor shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the State of Florida, and specifically shall:

Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and

Upon the request of the District's custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law; and

Ensure that public records that 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 completion of the Agreement if the Auditor does not transfer the records to the District; and

Upon completion of the Agreement, transfer, at no cost to the District, all 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 public records to the District upon completion of the Agreement, the Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the 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 public records, in a format that is compatible with the information technology systems of the District.

Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records  not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR'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-CF,LLC
219 E LIVINGSTON STREET ORLANDO, FL 32801
TELEPHONE: 407-841-5524 EMAIL: GFLINT@GMSNF.COM

Date: September 10, 2021

District: Candler Hills East CDD

By:	 	

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

SECTION VI

S ECTION 8

S ECTION 1

Candler Hills East
Community Development District
Summai:y of Invoices
August 10, 2021 to November 8, 2021

	Fund	Date	CheckNo.'s	Amount		
	
General Fund	
8/24/21	
1042	
$	
1,016.59	
		8/27/21	1043	$	563.90	
		8/31/21	1044	$	7,500.00	
		9/1/21	1045	$	1,300.00	
		9/15/21	1046-1047	$	7,873.90	
		9/30/21	1048	$	5,000.00	
		10/8/21	1049	$	215.80	
		10/13/21	1050	$	175.00	
		10/22/21	1051-1052	$	4,086.77	
		10/27/21	1053	$	250.00	
		11/3/21	1054	$	189.84	
				$	28,171.80	
	Payroll	August2021 Elmer Greene	
50248	
$	
184.70	
		John Bain	50249	$	184.70	
		Larry Garvin	50250	$	200.00	
		Philip Moherek	50251	$	200.00	
		Robert Scherff	50252	$	184.70	
				$	954.10	

$	29,125.90 I

CHECK DATES 08/10/2021 - 11/08/2021 ***	CANDLER HILLS-GENERAL FUND

A*P*3*00R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/09/21 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	#

8/24/21 00019

8/27/21 00033

8/31/21 00005

9/01/21 00040

9/15/21 00036

9/15/21 00019

8/01/21 222	202108 310-51300-34000
MANAGEMENT FEES - AUG 21 8/01/21 222	202108 310-51300-35100
INFORMATION TECH - AUG 21 8/01/21 222	202108 310-51300-31300
DISSEMINATION SVCS-AUG 21
8/01/21 222	202108 310-51300-51000
OFFICE SUPPLIES
8/01/21 222	202108 310-51300-42000
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES
8/27/21 08272021 202108 300-20700-10200
ASSESSMENT TXFER - S2016
CANDLER HILLS EAST CDD C/0 USBANK
8/24/21 735	202108 310-51300-31500
PREP ATTD BD MTG-8/18/21 8/26/21 748	202105 310-51300-31500
PREP ATTO BD MTG-5/18/21 8/26/21 749	202102 310-51300-31500
PREP ATTO BD MTG-2/16/21 8/26/21 750	202011 310-51300-31500
PREP ATTO BO MTG-11/17/20 8/26/21 751	202010 310-51300-31500
PREP ATTO BD MTG-8/18/20

- - -

-	- - - - - -  - - - - -  -  - -CO-LEN &    WAGONER P.A.
8/23/21 1998534	202107 310-51300-31100
ENGINEERS REPORT 2021

-

- - - -  - -  - - - -  -  - - - - -DE-WBERRY ENGINEERS, INC. 9/10/21 14293	202109 300-15500-10100
FY22 GEN.LIAB/PUBLIC OFFC

-	-

- -  -  -  - - - -	- - - - - - - -EGIS INSURANCE ADVISORS, LLC. 9/01/21 223	202109 310-51300-34000
MANAGEMENT FEES - SEP 21 9/01/21 223	202109 310-51300-35100
INFORMATION TECH - SEP 21 9/01/21 223	202109 310-51300-31300
DISSEMINATION SVCS-SEP 21
9/01/21 223	202109 310-51300-51000
OFFICE SUPPLIES
9/01/21 223	202109 310-51300-42000
POSTAGE

*	621.75
*	83.33
*	291.67
*	.03

-	-

*	19.81
-  -  -  -	-	- - - -1,-01-6.-59- 001042

- - -	-

*	563.90
- -	-	- - - - -5-63-.9-0 001043
*	1,500.00
*	1,500.00
*	1,500.00
*	1,500.00
*	1,500.00

-

- - - - - -  - -	-  - 7-,5-00-.00- 001044
*	1,300.00

- -	-

- - -	-	-  -	-  -1,-3-00.-00- 001045
*	6,731.00

- -	-

-  -  -	- - - - -6,-73-1.-00- 001046
*	621.75
*	83.33
*	291.67
*	27.65
*	8.55

CANO CANDLER HILLS MBYINGTON

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 11/09/21
*** CHECK DATES 08/10/2021 - 11/08/2021 ***	CANDLER HILLS-GENERAL FUND
BANK A CANDLER HILLS CDD

PAGE	2

CHECK  VEND# •••••INVOICE••••••••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
9/01/21 223	202109 310-51300-42500
COPIES

STATUS

*

AMOUNT	.•••CHECK•••••
AMOUNT	#
109.95

9/30/21 00019

10/08/21 00050

GOVERNMENTAL MANAGEMENT SERVICES
9/17/21 224	202109 300-15500-10100
ASSESSMENT ROLL CERT FY22
- - - - - - -  - - - - - - - - - - -GO-VERNMENTAL MANAGEMENT SERVICES 8/31/21 00040397 202108 310-51300-48000
NOT.FY22 BUDGET ADOPT.MTG

-  -  -  -  -  - - - - - -1-,1-42-.9-0 001047
*	5,000.00
- - - - - - - - - - -5-,00-0-.0-0 001048
*	215.80

LOCAL IQ
10/13/21 00049	10/01/21 84761	202110 310-51300-54000
SPECIAL DISTRICT FEE FY22

- - - - - - - - - - -
*	175.00

215.80 001049

-

- - -

-	- - -

- - - - -	-  -  -  -  -	-	-  -  - -  - -  - - - - - -DE-PARTMENT OF ECONOMIC OPPORTUNITY 10/22/21 00043 10/13/21 1715		202110 320-53800-46100
750 BALES OF PINESTRAW

- - -  -  -  -  -  -  - -  - -1-75-.00- 001050
*	3,022.50

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

EVERGLADES PINESTRAW, INC.
- - -

- -  -  -  - - - - - - -3,-02-2.-50-

001051

10/22/21 00019 10/01/21 225	202110 310-51300-34000
MANAGEMENT FEES - OCT 21 10/01/21 225	202110 310-51300-35100
INFORMATION TECH - OCT 21 10/01/21 225	202110 310-51300-35200
WEBSITE MANAGEMENT-OCT 21
10/01/21 225	202110 310-51300-31300
DISSEMINATION SVCS-OCT 21
10/01/21 225	202110 310-51300-51000
OFFICE SUPPLIES
10/01/21 225	202110 310-51300-42000
POSTAGE
-  -  -  - - - - - - - - - - - - - -  - -  - -  -  -  -  -  -  -GO-VERNMENTAL MANAGEMENT SERVICES 10/27/21 00047 10/15/21 7	202110 310-51300-31300
AMORT SCHEDULE SER2016

*	640.42
*	66.67
*	50.00
*	291.67
*	.15
*	15.36
- - - - -  - - - - - -1-,0-64.-27-
*	250.00

001052

11/03/21 00050

DISCLOSURE SERVICES LLC
9/30/21 00040966 202109 310-51300-48000
NOT.FY22 MEETING DATES

-	-  -  - - - - - - -  -250.- 00-

-	-

*	189.84

001053

LOCAL IQ

TOTAL FOR BANK A
TOTAL FOR REGISTER CAND CANDLER RILLS MBYINGTON

28,171.80
28,171.80

189.84 001054

S ECTION 2

Candler Hills East
Communi ty Devel.aprnent District

Unaudited Financial Reporti.ng
September 30, 2021

Table of Contents

 	Balance Sheet 

 	General Fund 

 	Debt Service Fund 

 	Ca pital Reserve Fund 

 	Month to Month 

Long-Term Debt 

 	Assessment Rece ipt Schedule 

Candler Hills East
Community Development District Combined Balance Sheet September 30, Z021
General	Debt Service	Capital Reserve,	Totcils
Fund	Fund	Fund	Governmental Funds

Assets:
Cash
Operating Account	$	41,784	$	$	$	41,784 Series 2016
Reserve	$	$	112,681	$	$	112,681
Revenue	$	$	194,677	$	$	194,677
Prepayment	$	$	57,063	$	$	57,063 Investment
State Board Administration	$		$	$	159,263	$	159,263 Prepaid Expenses	$	11,731	$	$		$		11,731
51515	s
Liabilities:
Accounts Payable	$	406	$	$	$	406
Tolal LlabWtm	$	406	s	s	s	406
Fund Balance:
Unassigned	$	53,109	$	$	$	53,109 Assigned:
Debt Service	$	$	364,421	$	$	364,421
Capital Reserve	$	$	$	159,263	$	159,263
Total l!und Balances	s	53,109	$	364,421	s	159,263	$	5761793

L1ab1ht1e & Fund Balance

Total	$	53,515	$	364,421	$	159,263	$	577,199

Candler Hills East
Community Development District
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2021

Adopted	Prot ated Budget	Actu,11

Revenues·		
Assessments• Tax Roll	$	55,051	$	55,051	$	55,221	$	170	
Interest	$	25	$	25	$	9	$	(16)	
Tot;d Re,YeDue.s	s	
55,076	$	55,076	
$	SS,230	
$	164	
Expenditures·						
Gcai:ca.l & itd.mt.atst.r.o.ttJ£e·						
Superv:lsor Fees	$	4,000	$	4,000	$	4,000	$	
FICA Expense	$	306	$	306	$	184	$	122	
Engineering	$	2,200	$	2,200	$	1,300	$	900	
Trustee Fees	$	2,050	$	2,050	$	2,020	$	30	
Dissemination	$	3,500	$	3,500	$	4,000	$	(500)	
Arbitrage	$	600	$	600	$	600	$	
Assessment Roll	$	5,000	$	5,000	$	5,000	$	
Attorney	$	6,000	$	6,000	$	7,500	$	(1,500)	
Annual Audit	$	3,325	$	3,325	$	3,325	$	
Management Fees	$	7,461	$	7,461	$	7,461	$	
Information Technology	$	600	$	600	$	600	$	0	
Website Maintenance	$	400	$	400	$	400	$	0	
Telephone	$	50	$	50	$	$	50	
Postage	$	1,000	$	1,000	$	131	$	869	
Printing & Binding	$	600	$	600	$	257	$	343	
Insurance	$	6,850	$	6,850	$	6,503	$	347	
Legal Advertising	$	700	$	700	$	406	$	294	
Other Current Charges	$	475	$	475	$	384	$	91	
Office Supplies	$	150	$	150	$	111	$	39	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	
Total General A-Adm.tntstratM:

O.,ecatlnn and Maintenance	$	45,442	$	45,442	$	..f.4_,357	$	.1,085	
Contingency	$	9,634	$	9,634	$	3,023	$	6,612	
Total OaM Expenses:	 		$	9,684	s	9,634		s	3,023		$		61612	
	s	55 76	s	47.379	s	'7.	

Excess Revenues (Expenditures)	
$	-	
$	7,851		

2

Candler Hills East
Community Development District Debt Service Fund
Statement of Revenues , Expenditures, and Changes in Fund Balance
For The Period Ending Septem ber 30, 2021

Adopted	Prorated  Budget	Actual

Revenues·

Assessments-Tax Roll	$	221,663	$	221,663	$	222,424	$	761	
Assessments - Prepayment	$	$		$	84,343	$	84,343	
Interest Income	$	100	$	100	$	18	$	(82)	
TotalReveauel	$	221,763	$	22.1,763	$306,784	$	85,021	

Egeudttures·

Special Call -11/1	$	55,000	

$	

55,000	

$	65,000	

$	

(10,000)	
Interest-11/1	$	49,700	$	49,700	$	49,700	$		
Principal - 5 /1	$	130,000	$	130,000	$	1 25,000	$	5,000	
Special Call - 5 /1	$	$		$	30,000	$	(30,000)	
Interest-5/1	$	49,700	$	49,700	$	48,538	$	1,163	

bpwlbr•	$	%84,4N	s	
284,400	
$	318,238	s	
(33,131)1	

Excess Revenues (Expendit u,·es}	$	(62,637)	$	(11,453)	
	
414,776	
$	

3

Candler Hills East
Community Development District Capital Reserve Fund
S1atement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30,2021.

Adopted	Prorated Budget	Actu,1!

Revenues·		
lntl!restlncome	$	1,500	$	1,500	$	263	$	(1,237)	
Total eveaues	s	1,500	$	1,SOG	s	263	s	(1,237)	

E11>eodttnres·

Capital Outiay	

$		

$	

$	

10 ,700	

$	

(10,700)	
h'otallJipeM,Bvr•	!	s	s	10,700	$	[l t.700)1
Excess Revenues (Expenditures)	S	1 ,50 0	$	(10,437)

4

Candler Hills East
Community Development District
Mondt to Mondt

f um·

luly

Ot·l	N1J\'	Dt..""l'.	J.m	Ft•t'l	M.it d1	April	J.tiy	A.Jg	Sept	Tntal

Bl::muu:IC
Assessments• Tax Roll	$	$	16,326    $	15,179    $	19,274    $	1,547    $	1,252    $	1,262    $	191    $	94    $	96    $	$	$	55,221

Intl!rest

$

0 $

0 $

1 $

T- Kdmues

$

0 $

16,327 s

LS,180 s

2    $
19,176   '

2 $

1

1 $

1 $

1.549 s

U$3

$

s

1,lU '

Ui ·s

0    $
95"  s

,,. .

0 $

1 $

1 s

9

_1 s

1- s

SS.;z.10

Ripen d!vra ·

t=eD.w,.l 1;.tdmlaisml:ttm.·
Supervisor Fees	$	$	s       1,000    s	s	s       1,000    $	s       1,000    s	s	s       1,000    s	$	4,000
FlCA Expense	s	s	s	46     s	s	$	46     $	s	46     s	$	$	46     $	$	184
Engineering	$	$	$	$	$	$	$	$	$	$	1,300    $	$	$         1,300
Trustee Fees	$	$	$	2,020     $	$	$	$	$	$	$	$	$	$          2,020
Dissemination	$	542    $	292    $	292    $	292     s         292    $	292    $	542    $	292    $	292    $	292    $	292    $	292     $         4,000
Amitrage	$	$	$	$	600     $	$	$	$	$	$	$	$	$	600
Assessment Roll	$	5,000    $		$	$	$		$	$	$		$	$	$		$	$ 5,000 AIIDmey	$	1,500    $	1,500    $	$	$	1,500    $	$	$	1,500    $	$	$	1,500    $	$ 7,500 Annual Audit	$		$		$	$	$		$                     $            3,325    $                      $                      $                      $                      $                      $         3,325 Management Fees                                                       $               622     $               622     $               622     $               622    $               622    $               622    $               622     $               622     $               622     $               622     $               622    $      622     $         7,461
Information Technology	$	so   $	so   $	so   $	so   $	50     $	50     $	so   $	50     $	so   $	50     $	so  $	SD    $	600
Website Maintenance	$	33    $	33    $	33    $	33    $	33    $	33    $	33    $	33    $	33    $	33    $	33    $	33    $	400
Telephone	$	$	$	$	$	$	$	$	$	$	$	$	$
Poslage	$	2    $	1    $	1    $	16    $	$	52    $	10    $	18    $	4    $	$	20    $	9    $	131
Printing & Binding	$	$	$	56    $	$	$	29    $	$	$	62    $	$	$	110    $	257
Insurance	$	6,503    $	$	$	$	$	$	$	$	$	$	$	$          6,503
Legal Advertising	$	$	s	$	$	$	$	$	$	$	$	216    $	190     $	406
0-ther Current Charges	$	27    $	25    $	26    $	27    s	26    $	27    $	27    $	26    s	35    s	34    $	34    s	70    $	384
Office Supplies	$	0     $	0     $	28    $	0     $	$	28    s	$	D    $	28     $	s	0    s	28     $	111
Dues, Licenses & Subsaiptions	$	175    $	$	$	$	s	s	$	$	$	s	$	$	175

'

.--..u.--	s     1w,     $	2,523    s       4,174 . $	j,,640    s        2,523    s        Y" s       4,608	3,587    $	.U26    s	s      !i!!i  $	1AOl     I      4f,U7

Contingency

•-	OAM Elpm... •
tf H••- a
Ex<ess He venu es (Expeo1diru res ]

$
s

$

$

3,023 $

$

I

I

$
- $
-  <U.,..  $
1 1.006       $

$

$

3,DU I

$

'

SMI

I

-U77

S

.. $,

$

$

$

s

...,

s
I

.   - yjg,	J
S	(1	$

-· -
1 3,801 $

$

17,636 I

(3,996) S

(925)   $	[3,346) $

(,,3%) $

$
UN     •
(1.03  1]     $

$
s
ua1 •
(2,235)   S

$

, S

$
'
(1,403) $

3,023

3,DZJ

(3,81 1 ) $

' 1 ,851

•1,•153)

n,za:n&:taa aai lfatntauaa c

 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	

5

Candler Hills East
Community Development District
LONG TERM DEBT REPORT

SERIBS 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	$111,288	
RESERVE FUND BALANCE	$112,681	
BONDS OUTSTANDING-11/17/16	$3,380,000	
LESS: PRINCIPAL PAYMENT 5/1/17	($55,000)	
LESS: SPECIALCALL5/1/17	($55,000)	
LESS: SPECIAL CALL 11/1/17	($55,000)	
LESS: PRINCIPAL PAYMENT 5/1/18	($125,000)	
LESS: SPECIALCALL5/1/18	($10,000)	
LESS: SPECIAL CALL 11/1/18	($25,000)	
LESS: PRINCIPAL PAYMENT 5/1/19	($105,000)	
LESS: SPECIALCALL5/1/19	($15,000)	
LESS: SPECIAL CALL 11/1/19	($25,000)	
LESS: PRINCIPAL PAYMENT 5/1/20	($125,000)	
LESS: SPECIALCALL5/1/20	($10,000)	
LESS: SPECIAL CALL 11/1/20	($65,000)	
LESS: PRINCIPAL PAYMENT 5/1/21	($125,000)	
LESS: SPECIAL CALL 5 /1 /21	($30,000)	
CURRENT BONDS OUTSTANDING	$2,555,000	

6

Candler Hills East
COMMUNITY  DEVELOPMENT  DISTRICT
Assessment Receipt Schedule FY2021

MAINTENANCE

Gross Assessments	$S8,S6S.oo
Certified NetAssessmentsl ss-s ,o-s1-.o-o I
100%

Date	
ACH	Gross Assessment
Received	Collection
Fee	Commissions
Paid	Interest
Income	Net Assessments
Received	
							
11 / 3/ 20	ACH	$	1,17 0.27	$	23.41	$	.	$	.	$1,146.86	
11 / 20 / 20	ACH	$	2,238.33	$	44.77	$	.	$	.	$2,193.56	
11/ 25/ 20	ACH	$	13,250.71	$	265.01	$	-	$	.	$1 2,985.70	
12/11/20	ACH	$	13,787.69	$	275.75	$	.	$	.	$13,511.94	
12/18/20	ACH	$	1,701.06	$	34.02	$	.	$	.	$1,667.04	
1/8/21	ACH	$	12,265.65	$	245.31	$	.	$	.	$12,020.34	
1 /13 / 21	ACH	$	4,387.00	$	87.74	$	.	$	.	$4,299.26	
1/22/21	ACH	$	3,014.87	$	60.30	$	.	$	-	$2,954.57	
l-Y.Y.21
2/25/21	ACH	$	.	$	.	$	.	$	13.32	$13.32	
	ACH	$	1,565.13	$	31.30	$	.	$	.	$1,533.83	
3/12/21	ACH	$	1 ,277.64	$	25.55	$	.	$	.	$1,252.09	
4/2/ 21	ACH	$	276.99	$	5.54	$	.	$	.	$271.45	
4 / 23/2 1	ACH	$	1, 010.74	$	2021	$	.	$	.	$990.53	
5 /13 / 21	ACH	$	.	$	.	$	.	$	2.27	$2.27	
5 / 26 / 21	ACH	$	192.11	$	3.84	$	.	$	.	$18827	
6 /18 / 21	ACH	$	96.06	$	1.92	$	-	$	.	$94.14	
7/ 2/ 21	ACH	$	97.46	$	1.95	$	.	$	.	$95.51	
7/ 23 / 21	ACH	$	.	$	.	$	.	$	0.14	$0.14	
							
Total Collected		$	56,331.71	$	1,126.62	$	.	$	1S.73	$	SS,220.82	
Percent:ure Collected	100%	

DEBT SERVICE

Gross Assessments Certified Net Assessmentsl

$235,812.00 s221,663.2e 1
100%

Date		
ACH	Gross Assessment
Received	Collection	Commissions
Fee	Paid	Interest
Income		Net AssessmenlS
Received	
							
11 / 3/ 20	ACH	$	5,107.03	$	102.14	$	.	$	.	$5,004.89	
11 / 20 /2 0	ACH	$	6,336.05	$	126.72	$	.	$	.	$6,209.33	
11/25/20	ACH	$	45,936.17	$	918.72	$	.	$	.	$45,017.45	
12 /11 / 20	ACH	$	53,3 28.17	$	1,066.56	$	.	$	.	$52,261.61	
12/18/20	ACH	$	6 ,336.05	$	126.72	$	.	$	.	$6,209.33	
_ _1illE_  
1/13/21	....	ACH		$	56 ,364.47	$	1,127.29	$	.	$_	.	I $55 ,237.18	
	ACH	$	19,0 08. _()	$	380.16  ,  $	.	$	.	$18,627.94	
1/22/21	ACH	$	12,873.29	$	257.47 i $	.	$	- -----.-·-
52.92	$12,615.82	
2/ 3/ 21	ACH	$	.	$	.	$	.	$		$52.92	
2/25/21	ACH	$	6,826.24	$	136.52	$	.	$	.	$6,689.72	
3 /12 /2 1	ACH	$	6,457 .07	$	129.14	$	-	$	.	$6,327.93	
4/ 2/ 21	ACH	$	1,633.50	$	32.67	$	-	$	.	$1,600.83	
4/ 23 / 21	ACH	$	4,983 .04	$	99.66	$	-	$	.	$4,883.38	
5 /1 3/21	ACH	$	.	$	.	$	.	$	11.56	$11.56	
5/ 26/ 21	ACH	$	566.52	$	11.33	$	.	$	.	$555.19	
6/ 18 / 21	ACH	$	5 66.52	$	11.33	$	.	$	.	$555.19	
7/2/21	ACH	$	574.77	$	11.50	$	.	$	.	$563.27	
7/23/21	ACH	$	.	$	.	$	.	$	0.63	$0.63	
							
Total Collected			$ 226896.99	$	4,537.93    $	.	$	6S.11		$ 222424.17	
Percent:>o e Collected	100%	

7