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, February 20, 2024 at 9:00 a.m. at the Circle Square Commons, 8395 SW 80th Street, Ocala, Florida. Present and constituting a quorum were: Phillip J. Moherek, Sr. Chairman Elmer Greene Vice Chairman Robert Scherff Assistant Secretary John Bain Assistant Secretary George Hill Assistant Secretary Also present were: George Flint District Manager Rachel Wagoner District Counsel Gerald Colen District Counsel Robert (Boe) Stepp Colen Built Bryan Schmalz BLCCDD 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 constituting a quorum. SECOND ORDER OF BUSINESS Public Comment Period Mr. Flint: This is an opportunity for any members of the public to provide comment to the Candler Hills East Board on anything on the agenda or not on the agenda. Hearing no public comments, we will move on to the next item. THIRD ORDER OF BUSINESS Approval of Minutes of the November 21, 2023 Meeting Mr. Flint: Next is approval of the minutes from the November 21, 2023 meeting. Did the Board have any additions, deletions, or corrections to the minutes? Hearing no changes from the Board, I will ask for a motion to approve. On MOTION by Mr. Bain, seconded by Mr. Greene, with all in favor, the Minutes of the November 21, 2023 Meeting, were approved. FOURTH ORDER OF BUSINESS Ratification of Temporary Access Easement Agreement with James Moore Mr. Flint: Item four is ratification of a Temporary Access Easement Agreement with James Moore. Mr. Moore contacted us because he had to have a tree removed in his backyard, and to do that he had to access it through CDD property. When that happens, we have a temporary easement agreement that we enter into with the homeowner which has indemnification, damage language, that sort of thing to the extent there's any damage to CDD property or anyone's injured, etc., it just protects the District. This was executed back on December 21st, and we're just asking the Board to ratify it. Mr. Hill: Has it been completed? Mr. Flint: I need to check. Boe, do you know if this has been completed? Mr. Stepp: I do not. Mr. Flint: We'll check on that, because we need to do an inspection after to make sure there's no damage. On MOTION by Mr. Moherek, seconded by Mr. Scherff, with all in favor, the Temporary Access Easement Agreement with James Moore, was ratified. FIFTH ORDER OF BUSINESS Staff Reports A. Attorney Mr. Flint: Jerry, anything? Mr. Colen: I don’t have anything. B. District Manager 1. Approval of Check Register Mr. Flint: You have the check register from October 1, 2023 through January 31, 2024 that totals $192,880.37. The detailed register is behind the summary. The majority of these checks are related to transferring the debt service assessment revenue to the Trustee, so it's really just a transfer, but we do have to write a check to the Trustee and that's why it shows up on the schedule. Any questions on the summary? Mr. Bain: Concerning the pine straw, because this is going back to October. There are two prices. There are two additional payments for Pine straw. I don’t want to become the pine straw hawk here. But this is the first time you've seen two bills on the same one, because it is such a long check register. I have a question. The first part of the question is you have an entry of 700 bales of pine straw for $385. I'll take that price if you get it that price, but it's not. There's a discrepancy there. Most of the pine straw we're getting used to be about $4.50. Now it's went up $4.90. The next one, on January 24, you'll find is about the right price and about $5 a bale. So the 700 bales of pine straw are either 70, which would make it price right, or there's a zero missing on the 385. It should be either $3,850 or 70 bales. Mr. Flint: I'll pull the invoices on that. I did check with the on-site folks before we processed the bills to make sure the pine straw was installed before it was paid. I'll verify the numbers. Mr. Bain: If you look back in the history, we used to get one bill from pine straw. Then we got into that agreement about our shrubs and things, and I think we said we paid a pine straw amount. Mr. Flint: And the rest of the cost is built into the HOA. Mr. Bain: And we started off doing that, and we had a bill, 21, I think that was for 750 bales. On February 22, we had 750 bales. So it seems to be there is two bills adding up to about 1,500 bales, if that's what it is. I don't know whether we got one bill coming in at two or whether they're laying on a bit thicker. Who knows? Looks nice, but there’s something there. And usually we see it on two different check registers, but this one has both of them on together. So that made it stand out. So if you could just check back there. Mr. Flint: Yeah, I'll check on that. And if the board wants, you can approve it, subject to verification of the pine straw invoices. Mr. Hill: I checked back to last February, and I noticed there was no Special District fee on that, no annual schedule, service or assessment roll, but it's on this year's. What are all those bills? They weren’t on last February check register summary. Mr. Flint: Well, the $175 is an annual fee charged by the Department of Economic Opportunity. Every Special District in the state pays that on an annual basis. The check is actually dated October 2, 2023 if you look, because this register goes through from October 2023 through the end of January 2024. That is a fee that has to be paid by December 1st of every year. So if you go back, you'll see it last year. The $100 for disclosure services, periodically we have to run an amortization calculation on the debt service based because of prepayments. That $100 is for the cost of running those amortization schedules. The $5,300 is assessment administration. That's an annual expense as well. It is in your budget. That is for us to do the assessment administration and certify it to the county for inclusion on the annual tax bill. The $100 you may or may not have seen that last year, but the other two are annual expenses and they are in your budget. Mr. Bain: So we pay extra. They have to redo the amortization schedule and check it out, is that what you're saying? Mr. Flint: Yes, it's $100. Are there any other questions on the check register? And also, if you've got questions on the check register, you know, you can always email me or call me before the meeting. That way I have a chance to review it. Like on the pine straw, if you see a discrepancy that you have a question on, I would have a chance to look at it and give you an educated response. On MOTION by Mr. Scherff, seconded by Mr. Moherek, with all in favor, the Check Register, was approved. 2. Balance Sheet and Income Statement Mr. Flint: Next are your unaudited financial statements, these are through December 31. There is no action required on these, but if the Board has any questions, I would be happy to take those. You can see the combined balance sheet and the statement of revenue and expenditures for each of the District's funds. As of the end of December, we’ve collected $46,000 of the $55,000 we've certified for collection on the tax roll, which means that folks in Candler tend to pay their tax bills early to get the 4% discount. So we are well collected there. Our expenses are prorated. Our expenses are in line with our prorated budget. If there are any questions, we can discuss those. 3. Presentation of Information Regarding Ethics Training and Financial Disclosure Mr. Flint: Next is presentation of information regarding ethics training and financial disclosures. In the past when you all have filed your Form 1, there was a box on there that asks you if you've taken ethics training. In the past I've always advised you that you're exempt, that Special Districts are exempt from the ethics training requirement. In the last legislative session that changed, and now Special Districts are required to do annual ethics training. We did a short one-page information piece. It is an annual requirement and it goes into effect this calendar year. You don't have to report it until you actually file your Form 1 in 2025. The form one that has to be filed by July 1 of this year, you don't have to do the ethics training prior to filing that. It's next year when you file in July of 2025, you're filing it for 2024. At that point, you have to self-certify that you've done the 4 hours of training. It's on the honor system. You are self-certifying that you have done the 4 hours. We provided some links on this information page for some free online training options that are available to you that you could do any time between now and the end of December. You just want to make sure that you complete that requirement. As additional opportunities come to my attention, we'll make sure we forward those on to you guys. They've made it fairly easy to be able to do it online and free. There's not really a cost, it's just the cost of time and it is helpful information for you. The other change that's indicated on here is that the Supervisor of Elections is no longer the gatekeeper for the Form 1’s. In the past, when you filed your annual Form 1, you would always file it with the Supervisor of Elections, and then each year they would mail you the update. They've been taken out of the middle of the process and now Commission on Ethics is handling that directly and it's all online. You likely would have already received an email from the commission on ethics, if you haven't. This is the first year, so they're working out their kinks. You still have until July 1 to file that like you always have. In the past on June 1, they would mail you the hard copy, and you'd have to file it by July 1. Now they email you a link. You're pre-registered on there based on the information that we provide them annually. For new Board members, instead of handing a Form 1 to the new board member, now we will email them a link and pre-register them. They'll actually go online and fill it out. I'm sure if there's anyone who's having computer issues or not computer savvy that we can help walk people through. SIXTH ORDER OF BUSINESS Other Business Mr. Flint: Was there any other business? Hearing no comments, the next item followed. SEVENTH ORDER OF BUSINESS Supervisors Requests Mr. Flint: Supervisors Requests? Hearing no comments, the next item followed. EIGHTH ORDER OF BUSINESS Adjournment The meeting was adjourned. On MOTION by Mr. Greene, seconded by Mr. Scherff, with all in favor, the meeting adjourned. Signature - George Flint Signature - Philip J. Moherek, Sr. Secretary/Assistant Secretary Chairman/Vice Chairman