Tomoka Community Development District
12051 Corporate Boulevard, Orlando, FL 32817; 407-723-5900 http://tomokacdd.com
The meeting of the Board of Supervisors of Tomoka Community Development District will be held Tuesday, April 13, 2021 at 10:00 a.m. at the Hampton Inn, 150 Flagler Plaza Drive, Palm Coast, Florida 32137. The following is the proposed agenda for this meeting.

PLEASE NOTE: Anyone seeking to physically attend the Tomoka CDD Board of Supervisors meeting MUST wear a mask and socially distance. In light of social distancing requirements, there will be limited space for members of the public to physically attend the meeting. Once the meeting space has reached capacity with social distancing parameters in place, attendance will be available ONLY through virtual means. To attend the meeting virtually or call is listed below:

Call in number: 1-844-621-3956
Passcode: 790 562 990 #

BOARD OF SUPERVISORS’ MEETING AGENDA
Organizational Matters
Call to Order
Roll Call
Public Comment Period[for any members of the public desiring to speak on any proposition before the Board]
Swearing in Newly Appointed Board of Supervisors – Nika Hosseini
Consideration of the Minutes of the January 12, 2021 Board of Supervisors’ Meeting
Appointment of Auditor Selection Committee

General Business Matters
Consideration of Resolution 2021-04, Approving a Preliminary Budget for Fiscal Year 2022 and Setting a Public Hearing Date [Suggested Date, July 13, 2021]
Consideration of Resolution 2021-05, Authorizing Boundary Amendment
Review and Consideration of the Boundary Amendment Funding Agreement
Ratification of E-Verification Application for the District
Ratification of GNP Services Agreement for Arbitrage Rebate Calculation Series 2017
Ratification & Consideration of Payment Authorizations 81– 89
Review of District Financial Statements

Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Audience Comments
Supervisors Requests

Adjournment

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Swearing in Newly Appointed Board of Supervisors – Nika Hosseini

TOMOKA COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS
OATH OF OFFICE

I,________   _   _   _   _   _    _, A CITIZEN OF THE STATE OF FLORIDA AND OF THE UNITED STATES OF AMERICA, AND BEING EMPLOYED BY OR AN OFFICER OF THE TOMOKA COMMUNITY DEVELOPMENT DISTRICT AND A RECIPIENT OF PUBLIC FUNDS AS SUCH EMPLOYEE OR OFFICER, DO HEREBY SOLEMNLY SWEAR OR AFFIRM THAT I WILL SUPPORT THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF FLORIDA.

_______________________________________ Board Supervisor

ACKNOWLEDGMENT OF OATH BEING TAKEN

STATE OF FLORIDA
COUNTY OF ________________

The foregoing oath was administered before me this 13th day of April, 2021, by
_________________________________, who personally appeared before me, and is personally known to me or has produced _	as identification, and is the person
described in and who took the aforementioned oath as a Member of the Board of Supervisors of Tomoka Community Development District and acknowledged to and before me that he/she took said oath for the purposes therein expressed.

(NOTARY SEAL)

_________________________________________ Notary Public, State of Florida

Print Name: ___________	_   _   _   _   _   _

Commission No.: ___________ Expires 	 	

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the January 12, 2021 Board of Supervisors’ Meeting

MINUTES OF MEETING

Tomoka Community Development District Board of Supervisors Meeting
Tuesday, January 12, 2021 at 10:00 a.m. Hampton Inn, 150 Flagler Plaza Drive, Palm Coast, FL 32137

Present and constituting a quorum:

Amos Cheatham	Vice-Chairperson
Dennis Hoffman	Assistant Secretary
Dennis Veraldi	Assistant Secretary
Kelly McCarrick	Assistant Secretary Also present were:
Vivian Carvalho	District Manager- PFM Group Consulting, LLC	
Katie Buchanan	District Counsel- Hopping Green & Sams	(via phone)	
Dick Smith	Project Manager-ICI Homes	(via phone)	
Margie Hall	HOA Manager	(via phone)	
Ali Kargar	ICI Homes	(via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
This meeting was called to order by Ms. Carvalho at 10:02 a.m. and roll call was initiated. Those in attendance are outlined above.

Public Comment Period

There were no members of the public present.

Swearing in Newly Appointed Board of Supervisors – Dennis Hoffman

At the last meeting the Board appointed Mr. Hoffman to the vacant seat. Ms. Carvalho administered the oath of office to Mr. Hoffman and he chose to receive compensation. Ms. Carvalho informed him he needs to fill out a the Form 1.

Consideration of Appointment for Vacant Seat 2

There were two seats that went to General Election. Mr. Hoffman was appointed by the Board at the July 2020 meeting and the other vacant seat was occupied by Ali Kargar. Ms. Carvalho asked if there were any recommendations to appoint a homeowner to the open vacant seat.

Ms. McCarrick stated it is possible the desire of the Board to keep Mr. Kargar on the Board however he is not a resident of West Lakes. She proposed that the District appoint a resident who is actually a family member of Mr. Kargar who resides in West Lake her name is Ms. Nika Hosseini to the Board. Ms. McCarrick stated that she could resign from the Board if they wanted to reappoint Mr. Kargar to the one landowner representative position. Lengthy discussion ensued.

On MOTION by Ms. McCarrick, seconded by Mr. Hoffman, with all in favor, the Board appointed Nika Hussaine to the Board.

The Board stated they want to keep Ms. McCarrick on the Board as the landowner representative seat.

Nika Hosseini was not present for her oath to be administered.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of the Minutes of the July 14, 2020 Board of Supervisors’ Meeting

The Board reviewed the Minutes of the July 14, 2020 Board of Supervisors Meeting.

On MOTION by Mr. Hoffman, seconded by Mr. Cheatham, with all in favor, the Board approved the Minutes of the July 14, 2020 Board of Supervisors Meeting.

Consideration of Resolution 2021- 01, Authorizing Disbursement of Funds Resolution

Ms. Carvalho provided an overview if the Disbursement of Funds Resolution. If there is a decision that must be made outside a Board Meeting the Resolution will allow a non - continuing expense not exceeding $5,000.00 with approval of District Manager and non- continuing expense exceeding $5,000.00 with approval of District Manager and Chairperson or Vice-Chairperson in the Chairperson’s absence.

On MOTION by Mr. Cheatham, seconded by Mr. Hoffman, with all in favor, the Board approved Resolution 2020-01, Authorizing Disbursement of Funds

Consideration of Resolution 2021- 02, Electing Officers

A discussion took place about the election of officers. The Board will have to choose a new Chair for the District.

On MOTION by Mr. Veraldi, seconded by Mr. Hoffman, with all in favor, the Board approved Resolution 2021-02, Electing Officers, as follows; Ms. McCarrick as Chairperson, Mr. Cheatham as Vice- Chairperson, Ms. Carvalho as Secretary, Ms. Ripoll, Mr. Hoffman, Mr. Veraldi, and Nika Hussaine as Assistant Secretaries, Jennifer Glasgow as Treasurer, and Amanda Lane as Assistant Treasurer.

Consideration of Resolution 2021- 03, Adopting a Revised Budget for FY 2020

The District did not meet from October through November 30 th when this process is typically done but there is a Statutory requirement that if the District goes over any line items by $10,000.00 or 10% they must adopt an amended budget. The Adopted Budget for Fiscal Year 2020 is attached to the Resolution as well as the differences. The total amount came in under budget.

On MOTION by Mr. Cheatham, seconded by Mr. Hoffman, with all in favor, the Board approved Resolution 2021-03, Adopting a Revised Budget for Fiscal Year 2020.

Discussion Regarding Material on the District Website

Ms. Carvalho presented the memo from District Counsel’s Office. Ms. Buchanan reviewed the changes that occurred per the legislation which went into effect July 1, 2020.

Ms. Buchanan explained the legislation acted to reduce the amount of information the District had to post on its website. If the Board would like to District staff can reduce the amount of effort that goes into keeping all the information previously required on the website. The Audit Report no longer has to be posted but a link to the Audit on the Auditor General website must be posted. The Public Facilities Report is no longer required to be posted. The Agenda Package and all the backup materials are no longer required to be posted as long as the Agenda Page is posted. Ms. Buchanan asked the Board’s direction. Ms. Carvalho explained there is minimal cost savings. Some Board have kept everything in the agenda package on the website with the exception of the backup of payment authorizations because account information needs to be redacted. If the public asks for the backup documents from the District Manager they will be provided however banking information will need to be redacted.

The Board asked if the District has the capability to track website usage. Ms. Carvalho replied the District could request a google analytical report but it will not tell her if it is a resident using the website or a member of the general public. A discussion took place.

On MOTION by Mr. Cheatham, seconded by Mr. Veraldi, with all in favor, the Board accepted the changes of the Statutory Requirement but limiting agenda items to include only the payment coversheet and not the backup invoices.

Review & Consideration of Grau & Associates Engagement Letter for Auditing Services

Ms. Carvalho explained the District went through the process of awarding an Auditor so this is the Engagement Letter for Fiscal Year 2020. Grau & Associates has the ability to renew for 2 more years.

On MOTION by Mr. Hoffman, seconded by Mr. Cheatham, with all in favor, the Board approved the Grau & Associates Engagement Letter for Auditing Services.

Ratification of the FPL LED Lighting Agreement

Mr. Smith explained the LED Lighting Agreement will add streetlights to the new Phase in West Lake. It will be added to the existing FPL Agreement.

On MOTION by Mr. Hoffman, seconded by Mr. Cheatham, with all in favor, the Board ratified the FPL LED Lighting Agreement.

Ratification & Consideration of Payment Authorizations 2019-61 - 2019-80

The Board reviewed Payment Authorizations 2019-61 – 2019-80. Ms. Carvalho noted some of these have been reviewed and signed off and some have not yet been approved. These are contractual obligations for the District and are funded by the O & M Budget.

On MOTION by Mr. Cheatham, seconded by Mr. Hoffman, with all in favor, the Board ratified Payment Authorizations 2019-61- 2019-80.

Review of District Financial Statement

The Board reviewed the Financial Statements through November 30, 2020. No action was necessary and there were no questions or comments.

SECOND ORDER OF BUSINESS	Other Business Staff Reports
District Counsel –	No Report

District Engineer – Not present

District Manager –	Ms. Carvalho noted the next meeting is scheduled for April 13, 2021 at 10:00 a.m. at this location.
.

THIRD ORDER OF BUSINESS	Audience Comments and Supervisors Requests

There were no Supervisor Requests or audience comments.

FOURTH ORDER OF BUSINESS	Adjournment

There was no further business to discuss at this time. Ms. Carvalho requested a motion to adjourn.

On MOTION by Mr. Cheatham, seconded by Mr. Hoffman, with all in favor, the January 12, 2021 Board of Supervisors meeting of the Tomoka Community Development District was adjourned at 10:29 a.m.

__________________________	___________________________
Secretary/Assistant Secretary	Chairperson/Vice Chairperson

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Appointment of Auditor Selection Committee

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2021-04, Approving a Preliminary Budget for Fiscal Year 2022 and Setting a Public Hearing Date [Suggested Date, July 13, 2021]

RESOLUTION 2021-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE TOMOKA COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2020/2021 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Tomoka Community Development District (“District”) prior to June 15, 2020, proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2020 and ending September 30, 2021 (“Fiscal Year 2020/2021”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE TOMOKA COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2020/2021 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	, 2021

HOUR:	_________________________

LOCATION:	_________________________
_________________________
_________________________

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL PURPOSE GOVERNMENTS. The District Manager is hereby directed to submit a copy of the Proposed Budget to Flagler County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 13th DAY OF APRIL, 2021.

ATTEST:	TOMOKA COMMUNITY
DEVELOPMENT DISTRICT

_____________________________	By:_________    _    _    _	_ __
Secretary	Its:____________________________

Exhibit A: FY 2020/2021 Proposed Budget

EXHIBIT A
Tomoka Community Development District
Proposed Fiscal Year 2022 Annual Operational & Maintenance Budget

	Actual		Anticipated		Anticipated		Adopted FY		Proposed FY	
	Through		Mar - Sept.		FY 2021 Total		2021 Budget		2022 Budget	
	02/28/2021									

Revenues										
Maintenance Assessments	$202,471.02		$93,144.67		$295,615.69		$289,462.00		$213,329.84	
Off Roll Assessments (Master)	20,395.96		22,011.92		42,407.88		0.00		41,844.10	
Off Roll Assessments (Phase13)	18,075.14		25,667.76		43,742.90		0.00		36,288.06	
Other Income & Other Financing Sources	250.00		0.00		250.00		0.00		0.00	
Interest Income	21.21		0.00		21.21		0.00		0.00	
Carry Forward	0.00		0.00		0.00		0.00		0.00	
Net Revenues	$241,213.33		$140,824.35		$382,037.68		$289,462.00		$291,462.00	
Master										
Supervisor Fees	$600.00		$3,400.00		$4,000.00		$4,000.00		$4,000.00	
Public Official Insurance	2,828.00		0.00		2,828.00		2,962.00		2,962.00	
Trustee Fees	2,244.79		3,755.21		6,000.00		6,000.00		6,000.00	
District Management Fees	8,333.35		11,666.65		20,000.00		20,000.00		22,000.00	
Management Fees - Field	7,500.00		10,500.00		18,000.00		18,000.00		18,000.00	
Engineering Fees	0.00		1,000.00		1,000.00		1,000.00		1,000.00	
Dissemination Agent	3,000.00		0.00		3,000.00		3,000.00		3,000.00	
District Counsel	0.00		2,500.00		2,500.00		2,500.00		2,500.00	
Assessment Administration	7,500.00		0.00		7,500.00		7,500.00		7,500.00	
Reamortization Schedule	0.00		250.00		250.00		250.00		250.00	
Audit Fees	0.00		6,000.00		6,000.00		6,000.00		6,000.00	
Arbitrage	0.00		1,000.00		1,000.00		1,000.00		1,000.00	
Travel & Per Diem	0.00		250.00		250.00		250.00		250.00	
Legal Advertising	571.50		928.50		1,500.00		1,500.00		1,500.00	
Meeting Room	0.00		250.00		250.00		250.00		250.00	
Website	925.00		1,775.00		2,700.00		2,700.00		2,700.00	
Office Misc (Phone/Postage/Copies/Supplies/etc)	58.91		391.09		450.00		450.00		450.00	
Dues, Licenses & Fees	175.00		0.00		175.00		175.00		175.00	
Total Master	$33,736.55		$43,666.45		$77,403.00		$77,537.00		$79,537.00	

Neighborhood										
Electric	$17,486.14		$59,513.86		$77,000.00		$77,000.00		$77,000.00	
Stormwater R&M	0.00		25,000.00		25,000.00		25,000.00		25,000.00	
General Insurance	3,675.00		0.00		3,675.00		3,850.00		3,850.00	
General Repair & Maintenance	2,743.75		3,431.25		6,175.00		6,175.00		6,175.00	
Lake Fountain & Maintenance	1,585.00		6,415.00		8,000.00		8,000.00		8,000.00	
Lake Maintenance	11,075.00		28,825.00		39,900.00		39,900.00		39,900.00	
Landscape Maintenance	19,233.50		27,766.50		47,000.00		47,000.00		47,000.00	
R&M Contingency	0.00		5,000.00		5,000.00		5,000.00		5,000.00	
Total Neighborhood	$55,798.39		$155,951.61		$211,750.00		$211,925.00		$211,925.00	
TOTAL BUDGET							$289,462.00		$291,462.00	
							Per Unit			
Master Units	1,916				Total Planned		$	41.51		$	44.16	
Neighborhood Units	908				Total		$	233.40		$	248.30	
					Neighborhood					
					Total		$	274.91			

Current Year Proposed Assessment Net		$	274.91	
Current Year Proposed Assessment Gross		$	292.46	
							
Prior Year Proposed Assessment Net		$	273.87	
Prior Year Proposed Assessment Gross		$	291.35	

Tomoka CDD
Proposed Debt Service Fund Budget Series 2017 Special Assessment Bonds FY 2021
"Exhibit B"

		FY 2022	
Description		Budget	

Revenues:			
Special Assessments		$1,483,469	
Total Revenues		$1,483,469	

Expenditures:			
Series 2017 -Interest 11/1/21		$355,656	
Series 2017 - Interest 5/1/22		$355,656	
Series 2017 - Principal 5/1/22		$425,000	
Total Expenditures		$1,136,313	
			
Excess Revenues / (Expenditures)		$347,156	

Series 2017 - 11/1/22 Interest		
$347,156.25	

Budget Item Description

Revenues:
On-Roll Assessments

The District can levy a Non-Ad Valorem assessment onallthe assessable propertywithin the District in order to pay for the operatingexpenditures duringthe Fiscal Year. Assessments collectedvia thetax collector are referred to a s “On-Roll Assessments.”

Off-Roll Assessments

The District can levy a Non-Ad Valorem assessment onallthe assessable propertywithin the District in order to pay for the operatingexpenditures duringthe Fiscal Year. Assessments collected throughdirect billing are referred to as “Off-Roll Assessments.”

Administrative Expenditures:
Supervisor Fees

Chapter 190 of the Florida Statutes allows for a member of the Boardof Supervisors to be compensatedfor meeting attendance and to receive upto $200.00 per meetingplus payrolltaxes. Theamount for the Fisca l Year is ba sed upon allsupervisors attendingthe meetings.

Public Officials’ Liability (POL) Insurance

Supervisors’ and Officers’ liability insurance.

Trustee Services

The Trustee submits invoices annually for services renderedon bond series. These fees are f o r maintaining the District trust accounts.

District Management Fees

The District receives Management and Administrative services as partof a Management Agreement with PFM Group Consulting, LLC. These services are further outlinedin Exhibit “A” of the Management Agreement.

Field Management

Reimbursable expenses such as rental car, gas, tolls and/or mileage incurred bythe Field Manager for site visits.

Engineering Fees

The District’s engineer provides generalengineeringservices to the District. Amongtheseservices are attendance at and preparationfor monthly boardmeetings, reviewof invoices, andallother engineeringservices as requested by the District throughout theyear.

Dissemination Agent

When bonds areissued for the District, the Bond Indenture requires continuingdisclosure, which the dissemination agent provides to the trustee andbond holders.

District Counsel

The District’s legal counselprovides general legalservices to the District. Amongtheseservices are attendance at and preparationfor monthly boardmeetings, reviewof operating and maintenance contracts, a nd all o ther lega l services as requestedby the District throughout the year.

Assessment Administration

The District can levy a Non-Ad Valorem assessment onallthe assessable propertywithin the District in order to pay for the operatingexpenditures duringthe Fiscal Year. It is typically collected via the Tax Collector. The District Manager submits an Assessment Rollto the Tax Collector annually by the deadline set by the Ta x Collector or Property Appraiser.

Re-amortization Schedules

When debt is paid ona bondseries, a newamortization schedule must be recalculated. This ca n occur up to f our times per year per bond issue.

Audit

Chapter 218 of the Florida Statutes requires a District to conduct an annual f inan cial a udit by an I ndependent Certified Public Accounting firm. Someexceptions apply.

Arbitrage Calculation

Annual computations are necessaryto calculate arbitrage rebate liability to ensure the District's compliance with all tax regulations.

Travel & Per Diem

Travel to and from meetings as related to the District.

Legal Advertising

The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limitedto monthly meetings, specialmeetings, and public hearings for the District.

Meeting Room

Fee charged for renting a room for themonthly advertised meeting.

Website Maintenance Website maintenancefee. Office Miscellaneous
Other administrative expenses incurredthroughout the year. Specifically, bank fees, checks, postage and printing.

Dues, Licenses & Fees

The District is required to payanannualfee to the Department of Economic Opportunity.

Electric

Electricity to maintain district property.

Stormwater Management

Expenses relatedto the effort toreduce runoff of rainwater into streets andla wns.

General Insurance

Generalliability insurance.

General Repair and Maintenance Repair for items on District property. Lake Fountain & Maintenance
Maintenance of lake fountain.

Lake Maintenance

Maintenance of la ke owned by District.

Landscape Maintenance& Material

Contracted landscapingand Common Area Maintenance within theboundaries of the District.

R&M Contingency

Other expenses incurred throughout the year.

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2021-05, Authorizing Boundary Amendment

RESOLUTION 2021-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE TOMOKA COMMUNITY DEVELOPMENT DISTRICT DIRECTING THE CHAIRMAN AND DISTRICT STAFF TO FILE A PETITION WITH FLORIDA LAND AND WATER ADJUDICATORY COMMISION REQUESTING THE ADOPTION OF A RULE AMENDING THE DISTRICT’S BOUNDARIES, AND AUTHORIZING SUCH OTHER ACTIONS AS ARE NECESSARY IN FURTHERANCE OF THE BOUNDARY AMENDMENT PROCESS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Tomoka Community Development District (“District”) is a local unit of special purpose government created and existing pursuant to Chapter 190, Florida Statutes, as established by Rule 42LL-1, Florida Administrative Code, as amended ("Rule"), adopted by the Florida Land and Water Adjudicatory Commission ("FLWAC"), and being situated in Flagler County, Florida; and

WHEREAS, pursuant to the Uniform Act, the District is authorized to construct, acquire, and maintain infrastructure improvements and services including, but not limited to, master stormwater system, water and sewer system,roadway improvements, master utilities, landscapeand hardscape improvements, recreation improvements, and other infrastructure; and

WHEREAS, the District presently consists of 1,968 acres, more or less, as more fully described in the Rule; and

WHEREAS, the District desires to amend its boundaries to includecertain propertywhich is generally depicted in Exhibit 1 and 2 attached hereto and incorporated herein by reference (“Expansion Area”) and upon whichproperty the District intends to construct, acquire, andmaintain infrastructure improvements and services; and

WHEREAS, the District will obtain written consent to the expansion of the District by the landowners of the lands included in the Expansion Area; and

WHEREAS, the proposed boundary amendment is in the best interests of the District and the area of land within the proposed amended boundaries of the District will continue to be of sufficient size, sufficiently compact, and sufficiently contiguous to be developable as one functionally related community; and

WHEREAS, for the area of land within the amended boundariesof the District, the District is the best alternative available for delivering community development services and facilities; and

WHEREAS, the expansion of land to the District in the Expansion Area is notinconsistent with either the State or local comprehensive plan; and

WHEREAS, the area of land that will lie in the amended boundaries of the District is amenable to separate special district government; and

WHEREAS, in order to seek a boundary amendment pursuant to Chapter 190 , Florida Statutes, the District desires to authorize District staff, including but not limited to legal, engineering, and managerialstaff, to provide suchservices as are necessary throughout the pendency of the boundary amendment process; and

WHEREAS, the retention of any necessary consultants and the work to be performed by District staff may requirethe expenditure of certain fees, costs,and other expensesby the District as authorized by the District’s Board of Supervisors (“Board”); and

WHEREAS, the District desires to petition to amend its boundaries in accordance with the procedures and processes described in Chapter 190, Florida Statutes, which processes include the preparation of a petition to FLWAC, and such other actions as are necessary in furtherance of the boundary amendment process.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE TOMOKA COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The recitals as stated above are true and correct and by this ref erence are incorporated into and form a material part of this Resolution.

SECTION 2. The Board hereby directs the Chairperson and District staff to proceed in an expeditious manner with the preparationand filingof a petition and related materials with FLWAC to seek the amendmentof the District’s boundaries to include the lands within the Expansion Area, pursuant to Chapter 190, Florida Statutes, and authorizes the prosecution of the procedural requirements detailed in Chapter 190, Florida Statutes, for the amendment of the District’s boundaries.

SECTION 3. The Board hereby authorizes the District Chairpersonand Katie S. Buchanan to act as agents of the District with regard to any and all matters pertaining to the petition to amend the boundaries of the District.

SECTION 4. This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this	day of April, 2021.

ATTEST:	TOMOKA COMMUNITY
DEVELOPMENT DISTRICT

___________________________	_______ 	
Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A: Depiction of Expansion Area

EXHIBIT 1

REVISED LEGAL DESCRIPTION OF PROPOSED DISTRICT

The Boundaries of the District are as follows:

A portion of Sections 3, 4, 5, 8, 9, 10,15,16,21,and 22, Township 13 South, Range 31 East, Flagler County, Florida and a portion of Bunnell Development Company Subdivision, as recorded in Plat Book 1, Page 1 of the Public Records of Flagler County, Florida, more particularly described as follows:

From a Point of Beginning being the southwest corner of Section 3, Township 13 South, Range 31 East; thence, proceeding North 01 degrees, 46 minutes, 36 seconds Westalongthe west line of said Section 3, a distance of 986.85 feet; thence, departing said westerly line of Section 3, No rth 89 degrees, 27 minutes, 53 seconds East, a distance of 150.00 feet; thence, North 01 degrees, 46 minutes, 33 secondsWesta distance of 1287.05 feet to the southerly right-of-way line of Old Dixie Highway, a 66 footwide right-of-way; thence North 89 degrees, 28 minutes, 05 seconds East, along said southerly right-of-way line, a distanceof 1181.54 feet; thence departingsaid right-of-way line, run South 01 degrees, 48 minutes, 15 seconds Eastalongthe east line of Lot 4, Block C, Section 3, of said Bunnell Development Company subdivision, a distance of 1287.00 feet; thence, North 89 degrees, 28 minutes, 22 seconds Easta distance of 110.00 feet to a pointon the easterly line of the 236 footwide Florida Power and Light Company easement recorded in O.R. Book 11, Page 493 and O.R. Book 34, Page 124 of the Public Records of Flagler County, Florida; thence South 01 degrees, 48 minutes, 15 seconds East, along the easterly line of said Florida Power and Light easement, a distance of 1182.92 feet; thence, continuingalongsaid easterly line of said Florida Power and Light easement, South 50 degrees, 26 minutes, 59 seconds Easta distance of 3340.24 feet; thence, South 01 degrees, 56 minutes, 33 seconds East a distance of 5789.89 feet more or less to a point on the northerly line of Eagle Rock Ranch Subdivision, as recorded in Plat Book 26, Pages 51 -52 of the Public Records of Flagler County, Florida; thence, departingsaid easterly line of the Florida Power and Light Easement, South 40 degrees, 11 minutes, 55 seconds West, along said northerly line of Eagle Rock Ranch, a distance of 856.60 feet; thencecontinuingalongsaid northerly line of Eagle Rock Ranch South 88 degrees, 27 minutes, 37 seconds West a distance of 45.18 feet; thence, South 40 degrees, 11 minutes, 55 seconds West a distance of 2189.93 feet; thence, South 49 degrees, 47 minutes, 54 seconds East a distance of 1171.20 feet; thence, South 40 degrees, 14 minutes, 04 secondsWesta distance of 2222.60 feet to a pointon the easterly line of U.S. Highway 1, a 160 foot wide right-of-way ; thence departing said northerly line of Eagle Rock Ranch subdivision, proceed northerly along said U.S. Highway 1 right-of-way North 49 degrees, 47 minutes, 21 seconds West a distance of 637.20 feet to the start of a curve concave northeasterly havinga radius of 5619.59 feet; thence, run alongthe arc of said curve,through a centralangle of 8 degrees, 42 minutes, 33 seconds a distance of 854.17 feet; thence,North 48 degrees, 55 minutes, 11 seconds Easta distance of 35.00 feet to the startof a curve concave northeasterly havinga radius of 5584.59 feet; thence, run along the arc of said curve, through a central angle of 1 degrees, 40 minutes, 40 seconds a distance of 163.53 feet; thence, North 39 degrees, 24 minutes, 09 seconds West a distance of 276.47 feet; thence South 50 degrees, 35 minutes, 51 seconds West a distance

of 35.00 feet; thence, North 39 degrees, 24 minutes, 09 seconds West a distance of 7995.87 feet to a pointon the north line of Section 16, Township 13 South, Range 31 East; thence, departingsaid U.S. Highway 1 right-of-way, proceed, North 89 degrees, 11 minutes, 58 seconds East, along the north line of said Section 16, a distance of 999.49 feet; thence, departing said north line of Section 16, North 02 degrees, 00 minutes, 32 seconds West a distance of 1320.83 feet; COOK EXCEPTION DELETED-→thence, South 89 degrees, 12 minutes, 05 seconds West a distance of 662.80 feet; thence, North 01 degrees, 58 minutes, 26 seconds West a distance of 1981.25 f eet; thence, South 89 degrees, 12 minutes, 14 seconds West a distance of 1396.16 feet; thence, North 07 degrees, 21 minutes, 09.5 secondsWesta distance of 442.07 feet; thence, South 72 degrees, 34 minutes, 37 seconds West a distance of 267.61 feet; thence, North 17 degrees, 23 minutes, 09 seconds West a distance of 311.39 feet; thence, North 89 degrees, 14 minutes, 31 seconds East a distance of 310.90 feet; thence, North 17 degrees, 18 minutes, 16 seconds West a distance of 690.36 feet; thence, North 01 degrees, 07 minutes, 55 seconds West a distance of 235.10 f eet; thence, South 89 degrees, 19 minutes, 05 seconds Westa distance of 280.00 feet; thence, North 01 degrees, 07 minutes, 55 seconds West a distance of 425.00 feet; thence, South 89 degrees, 19 minutes, 05 seconds West a distance of 152.45 feet; thence, North 01 degrees, 02 minutes, 20 seconds Westa distance of 2338.83 feet; thence, North 89 degrees, 18 minutes, 57 seconds Easta distance of 1328.19 feet; thence, North 89 degrees, 33 minutes, 19 seconds East a distance of 668.21 feet; thence, South 02 degrees, 54 minutes, 51 seconds East a distance of 660 .00 f eet; thence, South 89 degrees, 33 minutes, 49 seconds Westa distance of 666.05 feet; thence, South 03 degrees, 06 minutes, 06 seconds Easta distance of 1680.93 feet to the northwestcorner of Section 9, Township 13 South, Range 31 East; thence, along the north line of said Section 9 , North 89 degrees, 09 minutes, 34 seconds East a distance of 1320.73 feet; thence, departing said northerly line of said Section 9, North 02 degrees, 43 minutes, 34 seconds West a distance of 1011.14 feet; thence, North 89 degrees, 33 minutes, 56 seconds Easta distance of 2657.49 feet; thence,South 02 degrees, 04 minutes, 00 seconds East a distance of 994.19 feet; thence, North 89 degrees, 15 minutes, 13 seconds East a distance of 1324.71 feet to the Point of Beginning, 

Less and Except the Plantation Bay School Site recorded in Plat Book 29, Page 49 of the Public Records of Flagler County, Florida and excepting the following Park Site:

A portion of Sections 9 and 16, Township 13 South, Range 31 East, Flagler County, Florida, commencing as a point of reference being the northeast corner of said Section 16, run South 89 degrees 11 minutes, 58 seconds West along the north line of said section16, a distance of 4981.16 feetmore or less to the easterly right-of-way line of U.S. Highway 1, a 160 footwide right-of-way; thence, South 39 degrees 24 minutes, 09 seconds East, alongsaid right-of-way, a distanceof 1525.00 feet; to the point of curvature of a curve concave northerly, having a radius of 25 .00 feet and a central angle of 90 degrees 00 minutes 00 seconds; thence departing said right-of-way line, run easterly alongthe arc of said curve a distance of 39.27 feet; thence, North 50 degrees 35 minutes, 51 seconds East a distance of 353.91 feet to the point of curvature of a curve concave southeasterly, having a radius of 425.24 feet and a central angle of 37 degrees 57 minutes 36 seconds and a chord bearing of North 69 degrees 34 minutes 39 seconds East; thence run easterly along the arc of said curve a distance of 281.73 feet to the point of reverse curve of a curve concave northerly, having a radius of 390.67 feetand a centralangle of 54 degrees 14 minutes 32 seconds and a chordbearingof

North 61 degrees 26 minutes 12 seconds East; thence run easterly along the arc of said curve a distance of 369.85 feet to the point of compound curve of a curve concave northerly, having a radius of 2818.85 feetand a centralangle of 02 degrees 04 minutes 29 seconds and a chord bearing of North 33 degrees 16 minutes 41 seconds East; thence run easterly along the arc of said curve a distance of 102.08 feet; thence, South 59 degrees 28 minutes, 19 seconds Easta distance of 120.05 feet to the pointof curvatureof a curveconcavenorthwesterly,havinga radius of 2938.85 feetand a central angle of 08 degrees 19 minutes 23 seconds; thence run northeasterly along the arc of said curve a distance of 426.91 feet; thence, North 23 degrees 50 minutes 51 seconds Easta distance of 125.00 feet to the pointof beginning; thence, continue North 23 degrees 50 minutes51 seconds East a distance of 350.00 feet; thence, South 76 degrees 52 minutes, 06 seconds East a distance of 679.42 feet; thence, South 48 degrees 20 minutes 31 seconds East a distance of 1737 .34 f eet; thence, South 04 degrees 12 minutes 29 seconds East a distance of 450.94 feet; thence, North 60 degrees 12 minutes 29 seconds Westa distance of 698.75 feet; thence,North 79 degrees12 minutes 29 seconds Westa distance of 393.78 feet; thence,North 31 degrees 58 minutes 16 seconds Westa distance of 463.90 feet; thence,North 64 degrees 20 minutes, 47 seconds Westa distance of 474.24 feet; thence, North 48 degrees 09 minutes, 28 seconds West a distance of 628.10 feet to the point of beginning.

Add-On Cook Property
A portion of Section 9, Township 13 South, Range 31 East, Flagler County, Florida and a portion of
 Bunnell Development Company Subdivision, as recorded in Plat Book 1, Page 1 of the Public Records of Flagler County, Florida, more particularly described as follows:

Commencing as a Point of Reference being the intersection of the north line of Section 16, Township 13 South, Range 31 East with the easterly right-of-way line of U.S. Highway 1, a 160 foot wide right-of-way; thence, departing said U.S. Highway 1 right-of-way, proceed, North 89 degrees, 11 minutes, 58 seconds East, alongthe north line of said Section 16, a distance of 999.49 feet; thence, departingsaid north line of Section 16, North 02 degrees, 00 minutes, 32 seconds West a distance of 1320.83 feet to the Point of Beginning of this description; thence, North 89 degrees, 12 minutes, 05 seconds East a distance of 1325.60 feet; thence, North 02 degrees, 04 minutes, 45 seconds Westa distance of 1320.83 feet; thence, South 89 degrees, 12 minutes, 11 seconds Westa distance of 1323.99 feet; thence, South 02 degrees, 00 minutes, 32.5 seconds East a distance of 1320.83 feet to the point of beginning.

EXHIBIT 2

PROPOSED EXPANSION PARCELS

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Review and Consideration of the Boundary Amendment Funding Agreement

BOUNDARY AMENDMENT FUNDING AGREEMENT BETWEEN THE TOMOKA COMMUNITY DEVELOPMENT DISTRICT AND INTERVEST AT PLANTATION BAY PARTNERSHIP

This Agreement is made and entered into this 13th day of April, 2021, by and between:

Tomoka Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, and located in Flagler County, Florida ("District"), and

Intervest at Plantation Bay Partnership, a Florida general partnership, whose address is 2359 Beville Road, Daytona Beach, Florida 32119 (“ Landowner”).

RECITALS

WHEREAS, the District was established by a rule adopted by the Florida Land and Water Adjudicatory Commission for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure (“Rule”); and

WHEREAS, pursuant to the Uniform Act, the District is authorized to construct, acquire, and maintain infrastructure improvements and services; and

WHEREAS, the District presently consists of 1,968 acres, more or less, as more fully described in the Rule; and

WHEREAS, the District currently provides infrastructure systems, facilities, and services to the lands within the District, and

WHEREAS, the Landowner has approached the District and requested the District petition to amend its boundaries to include land to the District; and

WHEREAS, the District agrees to petition to amend its boundary in accordance with the procedures and processes described in Chapter 190, Florida Statutes, which processes include the preparation of a petition to the Florida Land and Water Adjudicatory Commissioner and such other actions as are necessary in furtherance of the boundary amendment process; and

WHEREAS, in order to seek a boundary amendment pursuant to Chapter 190 , Florida Statutes, the District desires to authorize District Staff, including but not limited to legal, engineering, and managerial staff, to provide such services as are necessary throughout the boundary amendment process; and

WHEREAS, any such work shall only be performed in accord with the authorizations of the District’s Board of Supervisors; and

WHEREAS, the retention of any necessary consultants and the work to be performed by District Staff may require the expenditure of certain fees, costs, and other expenses by the District as authorized by the District’s Board of Supervisors; and

WHEREAS, the Landowner desires to provide sufficient funds to the District to reimburse the District for any such expenditures including but not limited to legal, engineering, and other consultant fees, filing fees, administrative, and other expenses, if any.

NOW, therefore, based upon good and valuable consideration and mutual covenants of the parties, the receipt of which and sufficiency of which is hereby acknowledged, the parties agree as follows:

PROVISION OF FUNDS. The Landowner agrees to make available to the District such monies as are necessary to enable the District to proceed with the boundary amendment and to provide such monies as are necessary to enable District Staff, including legal, engineering, and managerial staff, to assist in the boundary amendment process and proceedings. The Landowner will make such funds available on a monthly basis, within thirty (30) days of a written request by the District. The funds shall be placed in the District's depository as determined by the District.

DISTRICT USE OF FUNDS. The District agrees to use such funds solely for the fees, costs, and other expenditures accruing or accrued for the purpose of seeking an amendment to the boundaries of the District in accord with Chapter 190, Florida Statutes. The District agrees to use good faith best efforts to proceed in an expeditious manner with the preparation and filing of the petition and related materials to seek the amendment of the District's boundary pursuant to Chapter 190, Florida Statutes, and with the prosecution of the procedural requirements detailed in Chapter 190, Florida Statutes, for the amendment of the District's boundary. The District also agrees to make monthly requests for necessary funds from the Landowner for reimbursement for services of the boundary amendment team, as described in Paragraph One (1) of this Agreement. The District shall not reimburse the Landowner for funds made available to the District under this Agreement.

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

ENFORCEMENT OF AGREEMENT. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the prevailing party shall be entitled to recover all fees and costs incurred, including reasonable attorneys’ fees and costs f or trial, alternative dispute resolution, or appellate proceedings.

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

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

AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties to this Agreement, each party has complied with all the requirements of law, and each party has full power and authority to comply with t he terms and provisions of this instrument.

NOTICES. All notices, requests, consents and other communications under this Agreement ("Notices") shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or overnight delivery service, to the parties, as follows:

If to Landowner:	Intervest at Plantation Bay Partnership
2359 Beville Road
Daytona Beach, Florida 32119 Attn: J. Andrew Hagan

If to District:	Tomoka Community Development District
12051 Corporate Boulevard
Orlando, Florida 32817 Attn: District Manager

With a copy to:	Hopping Green & Sams, P.A.
119 South Monroe Street, Suite 300 (32301) Post Office Box 6526
Tallahassee, Florida 32314 Attn: Katie S. Buchanan

Except as otherwise provided in this Agreement, any Notice shall be deemed rece ived only upon actual delivery at the address set forth in this Agreement. Notices delivered after 5:00
p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next
business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the parties may deliver Notice on behalf of the parties. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addresses of any change in name or address to which Notices shall be sent by provi ding the same on five (5) days written notice to the parties and addresses set forth in this Agreement.

THIRD PARTY BENEFICIARIES. This Agreement is solely for the benefit of the formal parties to this Agreement and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person

or corporation other than the parties to this Agreement any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the parties to this Agreement and their respective representatives, successors, and assigns.

ASSIGNMENT. Neither party may assign this Agreement or any monies to become due hereunder without the prior written approval of the other party.

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

EFFECTIVE DATE. The Agreement shall be effective after execution by both parties to this Agreement and shall remain in effect unless terminated by either of the parties.

PUBLIC RECORDS. Landowner understands and agrees that all documents of any kind provided to the District or to District Staff in connection with the work contemplated under this Agreement may be public records and will be treated as such in accord with Florida law.

ARM’S LENGTH TRANSACTION. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen, and selected the language, and doubtful language will not be interpreted or construed against any party.

SOVEREIGN IMMUNITY. Landowner agrees that nothing in this Agreement shall constitute or be construed as a waiver of the District's limitations on liability contained in Section 768.28, Florida Statutes, or other statutes or law.

HEADINGS FOR CONVENIENCE ONLY. The descriptive headings in this Agreement are for convenience only and shall not control nor affect the meaning or construction of any of the provisions of this Agreement.

COUNTERPARTS. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute but one and the same instrument. Signature and acknowledgment pages, if any, may be detached from the counterparts and attached to a single copy of this document to physically form one document.

In witness thereof, the parties execute this agreement the day and year first written above.

Attest:	TOMOKA COMMUNITY DEVELOPMENT DISTRICT

_______ 		 	
Assistant Secretary	Name:	 Title: 		

INTERVEST AT PLANTATION BAY PARTNERSHIP	

_______	 Witness	
_________________________________________
By:	_____
Its 	 		

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Ratification of E-Verification Application for the District

THE E-VERIFY MEMORANDUM OF UNDERSTANDING
FOR EMPLOYERS

ARTICLE I PURPOSE AND AUTHORITY
The parties to this agreement are the Department of Homeland Security (DHS) and the
Tomoka Community Development District (Employer). The purpose of this agreement is to set forth terms and conditions which the Employer will follow while participating in E-Verify.

E-Verify is a program that electronically confirms an employee’s eligibility to work in the United States after completion of Form I-9, Employment Eligibility Verification (Form I-9). This Memorandum of Understanding (MOU) explains certain features of the E-Verify program and describes specific responsibilities of the Employer, the Social Security Administration (SSA), and DHS.
Authority for the E-Verify program is found in Title IV, Subtitle A, of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (IIRIRA), Pub. L. 104-208, 110 Stat. 3009, as amended (8 U.S.C.
§ 1324a note). The Federal Acquisition Regulation (FAR) Subpart 22.18, “Employment Eligibility Verification” and Executive Order 12989, as amended, provide authority for Federal contractors and subcontractors (Federal contractor) to use E-Verify to verify the employment eligibility of certain employees working on Federal contracts.

ARTICLE II RESPONSIBILITIES
RESPONSIBILITIES OF THE EMPLOYER
The Employer agrees to display the following notices supplied by DHS in a prominent place that is clearly visible to prospective employees and all employees who are to be verified through the system:

Notice of E-Verify Participation
Notice of Right to Work
The Employer agrees to provide to the SSA and DHS the names, titles, addresses, and telephone numbers of the Employer representatives to be contacted about E-Verify. The Employer also agrees to keep such information current by providing updated information to SSA and DHS whenever the representatives’ contact information changes.

The Employer agrees to grant E-Verify access only to current employees who need E-Verify access. Employers must promptly terminate an employee’s E-Verify access if the employer is separated from the company or no longer needs access to E-Verify.

The Employer agrees to become familiar with and comply with the most recent version of the E-Verify User Manual.

The Employer agrees that any Employer Representative who will create E-Verify cases will complete the E-Verify Tutorial before that individual creates any cases.

The Employer agrees that all Employer representatives will take the refresher tutorials when prompted by E-Verify in order to continue using E-Verify. Failure to complete a refresher tutorial will prevent the Employer Representative from continued use of E-Verify.
The Employer agrees to comply with current Form I-9 procedures, with two exceptions:

If an employee presents a "List B" identity document, the Employer agrees to only accept "List B" documents that contain a photo. (List B documents identified in 8 C.F.R. § 274a.2(b)(1)(B)) can be presented during the Form I-9 process to establish identity.) If an employee objects to the photo requirement for religious reasons, the Employer should contact E-Verify at
888-464-4218.
If an employee presents a DHS Form I-551 (Permanent Resident Card), Form I-766 (Employment Authorization Document), or U.S. Passport or Passport Card to complete Form I-9, the Employer agrees to make a photocopy of the document and to retain the photocopy with the employee’s Form I-9. The Employer will use the photocopy to verify the photo and to assist DHS with its review of photo mismatches that employees contest. DHS may in the future designate other documents that activate the photo screening tool.
Note: Subject only to the exceptions noted previously in this paragraph, employees still retain the right to present any List A, or List B and List C, document(s) to complete the Form I-9.
The Employer agrees to record the case verification number on the employee's Form I-9 or to print the screen containing the case verification number and attach it to the employee's Form I-9.

The Employer agrees that, although it participates in E-Verify, the Employer has a responsibility to complete, retain, and make available for inspection Forms I-9 that relate to its employees, or from other requirements of applicable regulations or laws, including the obligation to comply with the antidiscrimination requirements of section 274B of the INA with respect to Form I-9 procedures.

The following modified requirements are the only exceptions to an Employer’s obligation to not employ unauthorized workers and comply with the anti-discrimination provision of the INA: (1) List B identity documents must have photos, as described in paragraph 6 above; (2) When an Employer confirms the identity and employment eligibility of newly hired employee using E-Verify procedures, the Employer establishes a rebuttable presumption that it has not violated section 274A(a)(1)(A) of the Immigration and Nationality Act (INA) with respect to the hiring of that employee; (3) If the Employer receives a final nonconfirmation for an employee, but continues to employ that person, the Employer must notify DHS and the Employer is subject to a civil money penalty between $550 and $1,100 for each failure to notify DHS of continued employment following a final nonconfirmation; (4) If the Employer continues to employ an employee after receiving a final nonconfirmation, then the Employer is subject to a rebuttable presumption that it has knowingly

employed an unauthorized alien in violation of section 274A(a)(1)(A); and (5) no E-Verify participant is civilly or criminally liable under any law for any action taken in good faith based on information provided through the E-Verify.
DHS reserves the right to conduct Form I-9 compliance inspections, as well as any other enforcement or compliance activity authorized by law, including site visits, to ensure proper use of E-Verify.
The Employer is strictly prohibited from creating an E-Verify case before the employee has been hired, meaning that a firm offer of employment was extended and accepted and Form I-9 was completed. The Employer agrees to create an E-Verify case for new employees within three Employer business days after each employee has been hired (after both Sections 1 and 2 of Form I-9 have been completed), and to complete as many steps of the E-Verify process as are necessary according to the E-Verify User Manual. If E-Verify is temporarily unavailable, the three-day time period will be extended until it is again operational in order to accommodate the Employer's attempting, in good faith, to make inquiries during the period of unavailability.

The Employer agrees not to use E-Verify for pre-employment screening of job applicants, in support of any unlawful employment practice, or for any other use that this MOU or the E-Verify User Manual does not authorize.

The Employer must use E-Verify for all new employees. The Employer will not verify selectively and will not verify employees hired before the effective date of this MOU. Employers who are Federal contractors may qualify for exceptions to this requirement as described in Article II.B of this MOU.

The Employer agrees to follow appropriate procedures (see Article III below) regarding tentative nonconfirmations. The Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee’s E-Verify case. The Employer agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Employer agrees to provide written referral instructions to employees and instruct affected employees to bring the English copy of the letter to the SSA. The Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending. Further, when employees contest a tentative nonconfirmation based upon a photo mismatch, the Employer must take additional steps (see Article III.B. below) to contact DHS with information necessary to resolve the challenge.

The Employer agrees not to take any adverse action against an employee based upon the employee's perceived employment eligibility status while SSA or DHS is processing the verification request unless the Employer obtains knowledge (as defined in 8 C.F.R. § 274a.1(l)) that the employee is not work authorized. The Employer understands that an initial inability of the SSA or DHS automated verification system to verify work authorization, a tentative nonconfirmation, a case in continuance (indicating the need for additional time for the government to resolve a case), or the finding of a photo mismatch, does not establish, and should not be interpreted as, evidence that the employee is not work authorized. In any of such cases, the employee must be provided a full and fair opportunity to contest the finding, and if he or she does so, the employee may not be terminated or suffer any adverse employment consequences based upon the employee’s perceived employment eligibility status

(including denying, reducing, or extending work hours, delaying or preventing training, requiring an employee to work in poorer conditions, withholding pay, refusing to assign the employee to a Federal contract or other assignment, or otherwise assuming that he or she is unauthorized to work) until and unless secondary verification by SSA or DHS has been completed and a final nonconfirmation has been issued. If the employee does not choose to contest a tentative nonconfirmation or a photo mismatch or if a secondary verification is completed and a final nonconfirmation is issued, then the Employer can find the employee is not work authorized and terminate the employee’s employment. Employers or employees with questions about a final nonconfirmation may call E-Verify at 1-888-464- 4218 (customer service) or 1-888-897-7781 (worker hotline).

The Employer agrees to comply with Title VII of the Civil Rights Act of 1964 and section 274B of the INA as applicable by not discriminating unlawfully against any individual in hiring, firing, employment eligibility verification, or recruitment or referral practices because of his or her national origin or citizenship status, or by committing discriminatory documentary practices. The Employer understands that such illegal practices can include selective verification or use of E-Verify except as provided in part D below, or discharging or refusing to hire employees because they appear or sound “foreign” or have received tentative nonconfirmations. The Employer further understands that any violation of the immigration-related unfair employment practices provisions in section 274B of the INA could subject the Employer to civil penalties, back pay awards, and other sanctions, and violations of Title VII could subject the Employer to back pay awards, compensatory and punitive damages. Violations of either section 274B of the INA or Title VII may also lead to the termination of its participation in E-Verify. If the Employer has any questions relating to the anti-discrimination provision, it should contact OSC at 1-800-255-8155 or 1-800-237-2515 (TDD).

The Employer agrees that it will use the information it receives from E-Verify only to confirm the employment eligibility of employees as authorized by this MOU. The Employer agrees that it will safeguard this information, and means of access to it (such as PINS and passwords), to ensure that it is not used for any other purpose and as necessary to protect its confidentiality, including ensuring that it is not disseminated to any person other than employees of the Employer who are authorized to perform the Employer's responsibilities under this MOU, except for such dissemination as may be authorized in advance by SSA or DHS for legitimate purposes.

The Employer agrees to notify DHS immediately in the event of a breach of personal information. Breaches are defined as loss of control or unauthorized access to E-Verify personal data. All suspected or confirmed breaches should be reported by calling 1-888-464-4218 or via email at
E-Verify@dhs.gov. Please use “Privacy Incident – Password” in the subject line of your email when sending a breach report to E-Verify.

The Employer acknowledges that the information it receives from SSA is governed by the Privacy Act (5 U.S.C. § 552a(i)(1) and (3)) and the Social Security Act (42 U.S.C. 1306(a)). Any person who obtains this information under false pretenses or uses it for any purpose other than as provided for in this MOU may be subject to criminal penalties.

The Employer agrees to cooperate with DHS and SSA in their compliance monitoring and evaluation of E-Verify, which includes permitting DHS, SSA, their contractors and other agents, upon

reasonable notice, to review Forms I-9 and other employment records and to interview it and its employees regarding the Employer’s use of E-Verify, and to respond in a prompt and accurate manner to DHS requests for information relating to their participation in E-Verify.

The Employer shall not make any false or unauthorized claims or references about its participation in E-Verify on its website, in advertising materials, or other media. The Employer shall not describe its services as federally-approved, federally-certified, or federally-recognized, or use language with a similar intent on its website or other materials provided to the public. Entering into this MOU does not mean that E-Verify endorses or authorizes your E-Verify services and any claim to that effect is false.

The Employer shall not state in its website or other public documents that any language used therein has been provided or approved by DHS, USCIS or the Verification Division, without first obtaining the prior written consent of DHS.

The Employer agrees that E-Verify trademarks and logos may be used only under license by DHS/USCIS (see M-795 (Web)) and, other than pursuant to the specific terms of such license, may not be used in any manner that might imply that the Employer’s services, products, websites, or publications are sponsored by, endorsed by, licensed by, or affiliated with DHS, USCIS, or E-Verify.

The Employer understands that if it uses E-Verify procedures for any purpose other than as authorized by this MOU, the Employer may be subject to appropriate legal action and termination of its participation in E-Verify according to this MOU.

RESPONSIBILITIES OF FEDERAL CONTRACTORS
If the Employer is a Federal contractor with the FAR E-Verify clause subject to the employment verification terms in Subpart 22.18 of the FAR, it will become familiar with and comply with the most current version of the E-Verify User Manual for Federal Contractors as well as the E-Verify Supplemental Guide for Federal Contractors.

In addition to the responsibilities of every employer outlined in this MOU, the Employer understands that if it is a Federal contractor subject to the employment verification terms in Subpart 22.18 of the FAR it must verify the employment eligibility of any “employee assigned to the contract” (as defined in FAR 22.1801). Once an employee has been verified through E-Verify by the Employer, the Employer may not create a second case for the employee through E-Verify.

An Employer that is not enrolled in E-Verify as a Federal contractor at the time of a contract award must enroll as a Federal contractor in the E-Verify program within 30 calendar days of contract award and, within 90 days of enrollment, begin to verify employment eligibility of new hires using E-Verify. The Employer must verify those employees who are working in the United States, whether or not they are assigned to the contract. Once the Employer begins verifying new hires, such verification of new hires must be initiated within three business days after the hire date. Once enrolled in E-Verify as a Federal contractor, the Employer must begin verification of employees assigned to the contract within 90 calendar days after the date of enrollment or within 30 days of an employee’s assignment to the contract, whichever date is later.

Employers enrolled in E-Verify as a Federal contractor for 90 days or more at the time of a contract award must use E-Verify to begin verification of employment eligibility for new hires of the Employer who are working in the United States, whether or not assigned to the contract, within three business days after the date of hire. If the Employer is enrolled in E-Verify as a Federal contractor for 90 calendar days or less at the time of contract award, the Employer must, within 90 days of enrollment, begin to use E-Verify to initiate verification of new hires of the contractor who are working in the United States, whether or not assigned to the contract. Such verification of new hires must be initiated within three business days after the date of hire. An Employer enrolled as a Federal contractor in E-Verify must begin verification of each employee assigned to the contract within 90 calendar days after date of contract award or within 30 days after assignment to the contract, whichever is later.
Federal contractors that are institutions of higher education (as defined at 20 U.S.C. 1001(a)), state or local governments, governments of Federally recognized Indian tribes, or sureties performing under a takeover agreement entered into with a Federal agency under a performance bond may choose to only verify new and existing employees assigned to the Federal contract. Such Federal contractors may, however, elect to verify all new hires, and/or all existing employees hired after November 6, 1986. Employers in this category must begin verification of employees assigned to the contract within 90 calendar days after the date of enrollment or within 30 days of an employee’s assignment to the contract, whichever date is later.
Upon enrollment, Employers who are Federal contractors may elect to verify employment eligibility of all existing employees working in the United States who were hired after November 6, 1986, instead of verifying only those employees assigned to a covered Federal contract. After enrollment, Employers must elect to verify existing staff following DHS procedures and begin
E-Verify verification of all existing employees within 180 days after the election.
The Employer may use a previously completed Form I-9 as the basis for creating an E-Verify case for an employee assigned to a contract as long as:
That Form I-9 is complete (including the SSN) and complies with Article II.A.6,
The employee’s work authorization has not expired, and
The Employer has reviewed the Form I-9 information either in person or in communications with the employee to ensure that the employee’s Section 1, Form I-9 attestation has not changed (including, but not limited to, a lawful permanent resident alien having become a naturalized U.S. citizen).
The Employer shall complete a new Form I-9 consistent with Article II.A.6 or update the previous Form I-9 to provide the necessary information if:
The Employer cannot determine that Form I-9 complies with Article II.A.6,
The employee’s basis for work authorization as attested in Section 1 has expired or changed, or
The Form I-9 contains no SSN or is otherwise incomplete.
Note: If Section 1 of Form I-9 is otherwise valid and up-to-date and the form otherwise complies with

Article II.C.5, but reflects documentation (such as a U.S. passport or Form I-551) that expired after completing Form I-9, the Employer shall not require the production of additional documentation, or use the photo screening tool described in Article II.A.5, subject to any additional or superseding instructions that may be provided on this subject in the E-Verify User Manual.
The Employer agrees not to require a second verification using E-Verify of any assigned employee who has previously been verified as a newly hired employee under this MOU or to authorize verification of any existing employee by any Employer that is not a Federal contractor based on this Article.
The Employer understands that if it is a Federal contractor, its compliance with this MOU is a performance requirement under the terms of the Federal contract or subcontract, and the Employer consents to the release of information relating to compliance with its verification responsibilities under this MOU to contracting officers or other officials authorized to review the Employer’s compliance with Federal contracting requirements.

RESPONSIBILITIES OF SSA
SSA agrees to allow DHS to compare data provided by the Employer against SSA’s database. SSA sends DHS confirmation that the data sent either matches or does not match the information in SSA’s database.

SSA agrees to safeguard the information the Employer provides through E-Verify procedures. SSA also agrees to limit access to such information, as is appropriate by law, to individuals responsible for the verification of Social Security numbers or responsible for evaluation of E-Verify or such other persons or entities who may be authorized by SSA as governed by the Privacy Act (5 U.S.C. § 552a), the Social Security Act (42 U.S.C. 1306(a)), and SSA regulations (20 CFR Part 401).

SSA agrees to provide case results from its database within three Federal Government work days of the initial inquiry. E-Verify provides the information to the Employer.

SSA agrees to update SSA records as necessary if the employee who contests the SSA tentative nonconfirmation visits an SSA field office and provides the required evidence. If the employee visits an SSA field office within the eight Federal Government work days from the date of referral to SSA, SSA agrees to update SSA records, if appropriate, within the eight-day period unless SSA determines that more than eight days may be necessary. In such cases, SSA will provide additional instructions to the employee. If the employee does not visit SSA in the time allowed, E-Verify may provide a final nonconfirmation to the employer.

Note: If an Employer experiences technical problems, or has a policy question, the employer should contact E-Verify at 1-888-464-4218.
RESPONSIBILITIES OF DHS
DHS agrees to provide the Employer with selected data from DHS databases to enable the Employer to conduct, to the extent authorized by this MOU:

Automated verification checks on alien employees by electronic means, and

Photo verification checks (when available) on employees.
DHS agrees to assist the Employer with operational problems associated with the Employer's participation in E-Verify. DHS agrees to provide the Employer names, titles, addresses, and telephone numbers of DHS representatives to be contacted during the E-Verify process.

DHS agrees to provide to the Employer with access to E-Verify training materials as well as an
E-Verify User Manual that contain instructions on E-Verify policies, procedures, and requirements for both SSA and DHS, including restrictions on the use of E-Verify.

DHS agrees to train Employers on all important changes made to E-Verify through the use of mandatory refresher tutorials and updates to the E-Verify User Manual. Even without changes to E-Verify, DHS reserves the right to require employers to take mandatory refresher tutorials.

DHS agrees to provide to the Employer a notice, which indicates the Employer's participation in
E-Verify. DHS also agrees to provide to the Employer anti-discrimination notices issued by the Office of Special Counsel for Immigration-Related Unfair Employment Practices (OSC), Civil Rights Division,
U.S. Department of Justice.

DHS agrees to issue each of the Employer’s E-Verify users a unique user identification number and password that permits them to log in to E-Verify.

DHS agrees to safeguard the information the Employer provides, and to limit access to such information to individuals responsible for the verification process, for evaluation of E-Verify, or to such other persons or entities as may be authorized by applicable law. Information will be used only to verify the accuracy of Social Security numbers and employment eligibility, to enforce the INA and Federal criminal laws, and to administer Federal contracting requirements.

DHS agrees to provide a means of automated verification that provides (in conjunction with SSA verification procedures) confirmation or tentative nonconfirmation of employees' employment eligibility within three Federal Government work days of the initial inquiry.

DHS agrees to provide a means of secondary verification (including updating DHS records) for employees who contest DHS tentative nonconfirmations and photo mismatch tentative nonconfirmations. This provides final confirmation or nonconfirmation of the employees' employment eligibility within 10 Federal Government work days of the date of referral to DHS, unless DHS determines that more than 10 days may be necessary. In such cases, DHS will provide additional verification instructions.

ARTICLE III
REFERRAL OF INDIVIDUALS TO SSA AND DHS

REFERRAL TO SSA
If the Employer receives a tentative nonconfirmation issued by SSA, the Employer must print the notice as directed by E-Verify. The Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee’s E-Verify

case. The Employer also agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Employer agrees to provide written referral instructions to employees and instruct affected employees to bring the English copy of the letter to the SSA. The Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending.

The Employer agrees to obtain the employee’s response about whether he or she will contest the tentative nonconfirmation as soon as possible after the Employer receives the tentative nonconfirmation. Only the employee may determine whether he or she will contest the tentative nonconfirmation.

After a tentative nonconfirmation, the Employer will refer employees to SSA field offices only as directed by E-Verify. The Employer must record the case verification number, review the employee information submitted to E-Verify to identify any errors, and find out whether the employee contests the tentative nonconfirmation. The Employer will transmit the Social Security number, or any other corrected employee information that SSA requests, to SSA for verification again if this review indicates a need to do so.

The Employer will instruct the employee to visit an SSA office within eight Federal Government work days. SSA will electronically transmit the result of the referral to the Employer within 10 Federal Government work days of the referral unless it determines that more than 10 days is necessary.

While waiting for case results, the Employer agrees to check the E-Verify system regularly for case updates.

The Employer agrees not to ask the employee to obtain a printout from the Social Security Administration number database (the Numident) or other written verification of the SSN from the SSA.

REFERRAL TO DHS
If the Employer receives a tentative nonconfirmation issued by DHS, the Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee’s E-Verify case. The Employer also agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending.

The Employer agrees to obtain the employee’s response about whether he or she will contest the tentative nonconfirmation as soon as possible after the Employer receives the tentative nonconfirmation. Only the employee may determine whether he or she will contest the tentative nonconfirmation.

The Employer agrees to refer individuals to DHS only when the employee chooses to contest a tentative nonconfirmation.

If the employee contests a tentative nonconfirmation issued by DHS, the Employer will instruct the

employee to contact DHS through its toll-free hotline (as found on the referral letter) within eight Federal Government work days.

If the Employer finds a photo mismatch, the Employer must provide the photo mismatch tentative nonconfirmation notice and follow the instructions outlined in paragraph 1 of this section for tentative nonconfirmations, generally.

The Employer agrees that if an employee contests a tentative nonconfirmation based upon a photo mismatch, the Employer will send a copy of the employee’s Form I-551, Form I-766, U.S. Passport, or passport card to DHS for review by:

Scanning and uploading the document, or
Sending a photocopy of the document by express mail (furnished and paid for by the employer).
The Employer understands that if it cannot determine whether there is a photo match/mismatch, the Employer must forward the employee’s documentation to DHS as described in the preceding paragraph. The Employer agrees to resolve the case as specified by the DHS representative who will determine the photo match or mismatch.

DHS will electronically transmit the result of the referral to the Employer within 10 Federal Government work days of the referral unless it determines that more than 10 days is necessary.

While waiting for case results, the Employer agrees to check the E-Verify system regularly for case updates.

ARTICLE IV SERVICE PROVISIONS
A. NO SERVICE FEES
SSA and DHS will not charge the Employer for verification services performed under this MOU. The Employer is responsible for providing equipment needed to make inquiries. To access E-Verify, an Employer will need a personal computer with Internet access.

ARTICLE V MODIFICATION AND TERMINATION
MODIFICATION
This MOU is effective upon the signature of all parties and shall continue in effect for as long as the SSA and DHS operates the E-Verify program unless modified in writing by the mutual consent of all parties.

Any and all E-Verify system enhancements by DHS or SSA, including but not limited to E-Verify checking against additional data sources and instituting new verification policies or procedures, will be covered under this MOU and will not cause the need for a supplemental MOU that outlines these changes.

TERMINATION
The Employer may terminate this MOU and its participation in E-Verify at any time upon 30 days prior written notice to the other parties.

Notwithstanding Article V, part A of this MOU, DHS may terminate this MOU, and thereby the Employer’s participation in E-Verify, with or without notice at any time if deemed necessary because of the requirements of law or policy, or upon a determination by SSA or DHS that there has been a breach of system integrity or security by the Employer, or a failure on the part of the Employer to comply with established E-Verify procedures and/or legal requirements. The Employer understands that if it is a Federal contractor, termination of this MOU by any party for any reason may negatively affect the performance of its contractual responsibilities. Similarly, the Employer understands that if it is in a state where E-Verify is mandatory, termination of this by any party MOU may negatively affect the Employer’s business.

An Employer that is a Federal contractor may terminate this MOU when the Federal contract that requires its participation in E-Verify is terminated or completed. In such cases, the Federal contractor must provide written notice to DHS. If an Employer that is a Federal contractor fails to provide such notice, then that Employer will remain an E-Verify participant, will remain bound by the terms of this MOU that apply to non-Federal contractor participants, and will be required to use the E-Verify procedures to verify the employment eligibility of all newly hired employees.

The Employer agrees that E-Verify is not liable for any losses, financial or otherwise, if the Employer is terminated from E-Verify.

ARTICLE VI PARTIES
Some or all SSA and DHS responsibilities under this MOU may be performed by contractor(s), and SSA and DHS may adjust verification responsibilities between each other as necessary. By separate agreement with DHS, SSA has agreed to perform its responsibilities as described in this MOU.
Nothing in this MOU is intended, or should be construed, to create any right or benefit, substantive or procedural, enforceable at law by any third party against the United States, its agencies, officers, or employees, or against the Employer, its agents, officers, or employees.
The Employer may not assign, directly or indirectly, whether by operation of law, change of control or merger, all or any part of its rights or obligations under this MOU without the prior written consent of DHS, which consent shall not be unreasonably withheld or delayed. Any attempt to sublicense, assign, or transfer any of the rights, duties, or obligations herein is void.
Each party shall be solely responsible for defending any claim or action against it arising out of or related to E-Verify or this MOU, whether civil or criminal, and for any liability wherefrom, including (but not limited to) any dispute between the Employer and any other person or entity regarding the applicability of Section 403(d) of IIRIRA to any action taken or allegedly taken by the Employer.
The Employer understands that its participation in E-Verify is not confidential information and may be disclosed as authorized or required by law and DHS or SSA policy, including but not limited to,

Congressional oversight, E-Verify publicity and media inquiries, determinations of compliance with Federal contractual requirements, and responses to inquiries under the Freedom of Information Act (FOIA).
The individuals whose signatures appear below represent that they are authorized to enter into this MOU on behalf of the Employer and DHS respectively. The Employer understands that any inaccurate statement, representation, data or other information provided to DHS may subject the Employer, its subcontractors, its employees, or its representatives to: (1) prosecution for false statements pursuant to 18 U.S.C. 1001 and/or; (2) immediate termination of its MOU and/or; (3) possible debarment or suspension.
The foregoing constitutes the full agreement on this subject between DHS and the Employer.
To be accepted as an E-Verify participant, you should only sign the Employer’s Section of the signature page. If you have any questions, contact E-Verify at 1-888-464-4218.

Approved by:

Employer
Tomoka Community Development District	
Name (Please Type or Print)
Vivian Carvalho	Title	
Signature

Electronically Signed	Date

01/20/2021	
Department of Homeland Security – Verification Division	
Name (Please Type or Print)
USCIS Verification Division	Title	
Signature
Electronically Signed	Date
01/20/2021	

Information Required for the E-Verify Program

Information relating to your Company:

Company Name

Company Facility Address

Company Alternate Address

	
	Tomoka Community Development District	
	12051 CORPORATE BLVD
ORLANDO, FL 32817	
		
County or Parish	
ORANGE	
Employer Identification Number	
200246116	
North American Industry Classification Systems Code	
925	

Parent Company		
Number of Employees	1 to 4	
Number of Sites Verified for	1	

Are you verifying for more than 1 site? If yes, please provide the number of sites verified for in each State:

FLORIDA	1 site(s)

Information relating to the Program Administrator(s) for your Company on policy questions or operational problems:
Name	Vivian Carvalho Phone Number	(407) 723 - 5900
Fax Number	(407) 723 - 5901 Email Address	carvalhov@pfm.com

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TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Ratification of GNP Services Agreement for Arbitrage Rebate Calculation Series 2017

GNP SERVICES, CPA, PA
Cl!RTll'IED PuBLJC ACCOUNTANTS

385 STILES AVl!NUE ORANGE PARK. FLoRIDA 32073 TELEPHONE: 904 278-8980
FACSIMIL E: 904   278-4665

MAILING ADDRl!S.S:
POST OFFICE Box 1179
OR.ANOE PAR.K. FLOR.IDA 320 6 7-1179
www.gnpcpas.com

April 24, 2019

Ms. Vivian Carvalho District Manager
PFM Group Consulting, LLC 12051 Corporate Boulevard
Orlando, Florida 32817

RE:	Tomoka Community Development District $14,675,000 Capital Improvement and Refunding Revenue Bonds, Series 2017

Dear Ms. Carvalho:

This letter is to confirm and specify the terms of our prospective engagement to provide arbitrage rebate services for the Bond listed on the attached schedule (the "Bonds") and to clarify the nature and extent of the services we will provide. In order to ensure an understanding of our mutual responsibilities, we ask all clients for whom services are to be performed to confirm the following understanding.
We will perform mathematical computations to calculate the arbitrage rebate liability for the Bonds. The report we deliver on any computation date that is not an installment computation date will be in the form of a cover letter with a synopsis presenting the arbitrage rebate liability; on each installment computation date a full report with all supporting schedules will be provided.  We will also prepare any Internal Revenue Service forms that are required to be filed in connection with the arbitrage rebate liability for the Bonds.
The mathematical computations will be performed using information that you or the Bonds trustee will furnish to us. We will make no audit or other verification of the data you submit, although we may need to ask you for clarification of some of the information.
It is your responsibility and that of the Bonds trustee to provide all the information required for the preparation of the complete and accurate calculation of the arbitrage rebate liability. You represent that the information you are supplying to us is accurate and complete to the best of your knowledge. You should retain all the documents and other data that form the basis of the calculation of the arbitrage rebate liability. These may be necessary to prove the accuracy and completeness of any returns required to be filed with a taxing authority.

Our work in connection with the preparation of the calculation of the arbitrage rebate liability does not include any procedures designed to discover defalcation or other irregularities, should any exist.

We will use our judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities' interpretations of the law and other supportable positions. We plan to perform reasonable research to support positions taken in your returns. Unless otherwise instructed by you, we will resolve such questions in your favor whenever possible.

The law provides for a penalty to be imposed on any underpayment that results from negligence or disregard of rules or regulations. Negligence "includes any failure to make a reasonable attempt to comply..." with the code. Disregard "includes any careless, reckless or intentional disregard". The law also provides various other penalties that may be imposed when taxpayers understate their tax liability. If the tax authorities assess penalties, you agree to be responsible for their payment and not to look to us for reimbursement.

Your returns may be selected for review by the taxing authorities. Any proposed adjustments by the examining agent are subject to certain rights of appeal. In the event of such government tax examination, we recommend that you hire a competent professional to represent you. We will be available, upon request, to represent you and will render additional invoices for the time and expenses incurred.

Our fee for these services will be as set forth on Schedule A. Payment is due on receipt. Invoices not paid within ten days are subject to interest at the rate of 1% per month, prorated for the applicable number of days. After ninety days if the invoice remains unpaid, the account may be turned over to a collection agency. Any costs related to collection will be your responsibility.
We will continue to prepare the calculations unless advised in writing at least thirty days prior to the Bond Year end that our services are not required.

Our report will be delivered to the email address you specify on the attachment to this engagement letter. Please complete the name, title, phone number and email address for each recipient to whom you would like the report to be sent.

We will not be providing any services nor preparing any returns for you that are not covered by this agreement. If you do not accept the above conditions we will be unable to provide any services. If you have any questions regarding anything in this letter, you may contact me using the information shown above. We want to express our appreciation for this opportunity to work with you.

Sincerely,

-  C  /1./  I(lf\1- /JA

GNP Services, CPA, PA

SCHEDULE A
FEES FOR ANNUAL PERIOD REBATABLE ARBITRAGE LIABILITY CALCULATIONS

Tomoka Community Development District
$14,675,000 Capital Improvement and Refunding Revenue Bonds , Series 2017

Initial Computation Period Fees (2/28/17 - 2/28/19)

Initial calculation fees - Cover letter and synopsis

.!

1,250 (*)

One year period fee other than installment date calculation subsequent to 2/28/19

Cover letter and synopsis

.!

500 (*)

One year period fee for installment date calculation subsequent to 2/28/19

Full report

.!

500 (*)

(*) The fee does not include providing any services to allocate comm ingled funds.

Proposal to perform annual arbitrage rebate calculation is accepted as evidenced by the signature below :
L	_ D ls-lr-Jc_-f
Sii{		Title
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Printed Name

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Telephone Number
carvo.I ho v f2 f!_-f rt1 .. L DtYl

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Email

Report Recipients:

\k ness	8it1)ll	lbsiwn+DM

T i tle	e ,

Printed Name	Title

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Telephone Number

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Printed "ame

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Telephone Number

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Email

   
Printed Name	Title	Telephone Number	Email

Printed Name	Title	Telephone Number	Email

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Ratification & Consideration of Payment Authorizations 81 – 89

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT

Payment Authorization 81		
12/30/2020		
		FY21	
Item	Payee	Invoice#	General	
No.		Fund	

1	PFM Group Consulting LLC
Postage/FedEx: Nov. 2020	

OE-EXP-12-48	

$	4.50	
		
$	4.50	
	TOTAL	$	4.50	

Ali H Kargar

Oigltally signed by Ali H Kargar ON: cn=Ali H Kargar, o=Veture Development Realty Inc, ou, email=AKargar@vdrin c.com, c=US
Date: 2021.01.05 09:06:58 -05'00'

Secretary/ Assistant Secretary	Chairperson

TOMOKA
COM	UNITY  DEVELOPMENT   DISTRICT

Payment Authorization 82
1/11/2021
FY21
Item	Payee	Invoice #	General
No.	Fund

	Clear Waters, Inc.		
	Service Lakes 1-29: Jan. 2021	111257	$	2,215.00	
2	Digital Assurance Certification, LLC (DAC)			
	Dissemination Service & Storage Fee	51844	$	3,000.00	
3	FPL (paid online)			
	Acct. 06348-96468; 12/01/20-01/02121		$	25.38	
	Acct. 10429-04555; 12/01/20-01/02/21		$	18.09	
	Acct. 16257-77592; 12/01/20-01/02/21		$	78.97	
	Acct. 29713-93554; 12/01/20-01/02/21		$	13.19	
	Acct. 30179-85056; 12/01/20-01/02/21		$	96.42	
	Acct. 32207-00334; 12/01/20-01/02/21		$	400.68	
	Acct. 33081-72323; 11/16/20-12/16/20		$	576.09	
	Acct. 34913-15309; 12/01/20-01/02/21		$	97.24	
	Acct. 35110-93258; 12/01/20-01/02/21		$	262.87	
	Acct. 38557-52527; 12/01/20-01/02/21		$	1,022.77	
	Acct. 43768-60427; 12/01/20-01/02/21		$	443.26	
	Acct. 44304-85054; 12/01/20-01/02/21		$	99.73	
	Acct. 44494-65261; 12/01/20-01/02/21		$	20.76	
	Acct. 52826-54275; 12/01/20-01/02121		$	97.24	
	Acct. 56589-03421; 12/01/20-01/02/21		$	231.75	
	Acct. 57897-75599; 12/01/20-01/02/21		$	122.55	
	Acct. 58441-35300; 12/01/20-01/02121		$	35.62	
	Acct. 59968-73559; 12/01/20-01/02/21		$	15.50	
	Acct. 67705-95053; 12/01/20-01/02/21		$	96,88	
	Acct. 69851-81426; 12/01/20-01/02/21		$	96.96	
	Acct. 70868-78597; 12/01/20-01/02/21		$	124.12	
	Acct. 74074-85262; 12/01/20-01/02/21		$	18.01	
	Acct. 76659-43556; 12/01/20-01/02121		$	47.74	
	Acct. 79959-72424; 12/01/20-01/02/21		$	101.49	
	Acct. 80795-77055; 12/01/20-01/02/21		$	264.35	
	Acct. 81025-76421; 12/01/20-01/02/21		$	114.07	
	Acct. 92959-45266; 12/01/20 -01/02/21		$	17.54	
4	Landcare Management, Inc.			
	Landscape Maintenance: Nov. 2020	13916	$	3,846.70	
	Landscape Maintenance: Jan 2021	14028	$	3,846.70	
5	Sky's the Limit Handyman Service, Inc.			
	Electrical Repairs: Dec. 2020	6304	$	469.57	
6	Westlake at Plantation Bay
Management Fee: Jan. 2021	

JAN2021	
$	1,500 .00	

$      19,417.24

 	TOTAL	$	19 417.24 

Secretary/ Assistant Secretary

1	FPL (paid online)		
105 LONGRIDGE LN #FOUNTAIN; 12/21/20-01/09/21	Acct. 21835-08155	$	97.11	
13 LONGRIDGE LN #FOUNTAIN; 12/09/20-01/09/21	Acct. 26429-97155	$	126.63	
305 STIRLING BRIDGE DR #FNTAIN; 12/08/20-01/08/21	Acct. 46427-75052	$	185.56	
32 SOUTHAMPTON ST #FOUNTAIN; 12/09/20-01/09/21	Acct. 70791-97153	$	130.79	
2	Supervisor Fees: Meeting 01/12/2021			
Amos Cheatham		$	200.00	
Dennis Hoffman		$	200.00	
Dennis Veraldi		$	200.00	
3	VGlobalTech			
Quarterly ADA Audit: October-December	2244	$	300.00	
Monthly Website Fee: Jan. 2021	2334	$	125.00	

 	TOTAL	$	1,565.09  

Chairperson

Secretary/Assistant Secretary

1	FPL (paid online)			
105 LONGRIDGE LN #FOUNTAIN; 12/21/20-01/09/21	Acct. 21835-08155	$	97.11	
13 LONGRIDGE LN #FOUNTAIN; 12/09/20-01/09/21	Acct. 26429-97155	$	126.63	
305 STIRLING BRIDGE DR #FNTAIN; 12/08/20-01/08/21	Acct. 46427-75052	$	185.56	
32 SOUTHAMPTON ST #FOUNTAIN ; 12/09/20-01/09/21	Acct. 70791-97153	$	130.79	
2	Supervisor Fees: Meeting 01/12/2021			
Amos Cheatham		$	200.00	
Dennis Hoffman		$	200.00	
Dennis Veraldi		$	200.00	
3	VGlobalTech			
Quarterly ADA Audit: October-December	2244	$	300.00	
Monthly Website Fee: Jan. 2021	2334	$	125.00	
	
TOTAL	
$	1,565.09	

Chairperson

Secretary/Assistant Secretary

Payment Authorization 84		
1/27/2021		
FY21	
Item	Payee
No.	Invoice#	General
Fund	

1	PFM Group Consulting LLC			
District Management Fee: Jan. 2021	DM-01-2021-0046	$	1,666.67	
Postage/FedEx: Dec. 2020	OE-EXP-01-44	$	11.97	
	
TOTAL	
$	1,678.64	

Chairperson

Secretary/Assistant Secretary

RECEIVED FEB O 5 2021

TOMOKA
COM	UNITY   DEVELOPMENT	DISTRICT

Payment Authorization 85
2/4/2021

Item
 	No.	

FY21
Payee	Invoice#	General Fund

1	FPL (paid online)		
	1902 BAY DR #LIGHTS; 01/02/21-02/01/21	Acct. 06348-96468	$	24.28	
	830 CREEKWOOD DR #LIGHTS; 01/02/21-02/01/21	Acct. 10429-04555	$	17.63	
	776 COBBLESTONE WAY# FOUNT 16B; 01/02/21-02/01/21	Acct. 16257-77592	$	68.97	
	816 CREEKWOOD DR #LIGHTS; 01/02/21-02/01/21	Acct. 29713-93554	$	13.11	
	341 STIRLING BRIDGE DR#FNTAIN; 01/02/21-02/01/21	Acct. 30179-85056	$	99.29	
	842 CREEKWOOD DR #WELL; 01/02/21-02/01/21	Acct. 32207-00334	$	377.31	
	828 PINEWOOD DR #LIGHTS; 12/16/20-01/1/21	Acct. 33081-72323	$	15.77	
	715 STIRLING BRIDGE DR #FOUNTAIN; 01/02/21-02/01/21	Acct. 34913-15309	$	209.11	
	804 EDGEWOOD CT#FOUNTAIN; 01/02/21-02/01/21	Acct. 35110-93258	$	247.34	
	1 STIRLING BRIDGE DR; 01/02/21-02/01/21	Acct. 38557-52527	$	1,022.77	
	1882 BAY DR #FOUNT; 01/02/21-02/01/21	Acct. 43768-60427	$	426.92	
	315 STIRLING BRIDGE DR #FNTAIN; 01/02/21-02/01 /21	Acct. 44304-85054	$	99.29	
	870 CREEKWOOD DR #LIGHTS; 01/02/21-02/01/21	Acct. 44494-65261	$	19.94	
	620 ELK RIVER DR #FOUNTAIN; 01/02/21-02/01/21	Acct. 52826-54275	$	91.61	
	650 ELK RIVER DR #FOUNT; 01/02/21-02/01/21	Acct. 56589-03421	$	223.52	
	709 COBBLESTONE DR# FOUNTAIN; 01/02/21-02/01/21	Acct. 57897-75599	$	115.45	
	715 STIRLING BRIDGE DR #PUMP; 01/02/21-02/01/21	Acct. 58441-35300	$	38.86	
	862 PINEWOOD DR #LIGHTS; 01/02/21-02/01/21	Acct. 59968-73559	$	15.13	
	405 STIRLING BRIDGE DR #FNTAIN; 01/02/21-02/01/21	Acct. 67705-95053	$	98.08	
	674 SOUTHLAKE DR #FOUNT; 01/02/21-02/01/21	Acct. 69851-81426	$	91.45	
	1046 STONE LAKE DR# FOUNTAIN; 01/02/21-02/01/21	Acct. 70868-78597	$	126.80	
	890 CREEKWOOD DR #LIGHTS; 01/02/21-02/01/21	Acct. 74074-85262	$	17.54	
	828 PINEWOOD DR #FOUNTAIN; 01/02/21-02/01/21	Acct. 76659-43556	$	55.59	
	665 SOUTHLAKE DR #FOUNT; 01/02/21-02/01/21	Acct. 79959-72424	$	95.87	
	0 ST-LGT#; 01/02/21-02/01/21	Acct. 80795-77055	$	264.35	
	776 COBBLESTONE WAY# LAKE 18; 01/02/21-02/01/21	Acct. 81025-76421	$	108.89	
	842 CREEKWOOD DR #LIGHTS; 01/02/21-02/01/21	Acct. 92959-45266	$	17.17	
2	Landcare Management, Inc.			
	Landscape Maintenance: February 2021	14076	$	3,846.70	
3	Sky's the Limit Handyman Service, Inc.			
	Electrical Repairs: January 2021	6331	$	941.92	
4	Westlake at Plantation Bay			
	Management Fee: February 2021	FEB2021	$	1,500.00	
		
TOTAL	
$	10,290.66	

Secretary/Assistant Secretary

¼_ ._U- 'f\-Q(l""', oo.
Chairperson

RECEIVED FEB 1 9 2021

Payment Authorization 86
2/11/2021
FY21
Item	Payee	Invoice#	General
No.	Fund

1	Clear Waters, Inc.
Service Lakes 1-29: February 2021	
111952	
$	2,215.00	
2	FPL (paid online)			
14 SOUTHAMPTON ST #FOUNTAIN; 10/15/20-01/09/21	Acct: 07725-87150	$	572.35	
305 STIRLING BRIDGE DR #FNTAIN; 01/08/21-02/08/21	Acct. 46427-75052	$	195.54	
3	PFM Group Consulting LLC			
Postage/FedEx: January 2021	OE-EXP-02-47	$	37.44	
4	VGlobalTech			
Monthly Website Fee: February 2021	2412	$	125.00	
	
TOTAL	
$	3,145.33	

Chairperson

Secretary/Assistant Secretary

RECEIVED FEB 1 9 2021

Payment Authorization 87
2/18/2021

Item No.

Payee	Invoice#

FY21
General Fund

1	Daytona Beach News-Journal			
Legal Advertising on 01/05/2021	5434592	$	389.20	
2	FPL (paid online)			
105 LONGRIDGE LN #FOUNTAIN; 01/09/21-02/09/21	Acct. 21835-08155	$	115.36	
13 LONGRIDGE LN #FOUNTAIN; 01/09/21-02/09/21	Acct. 26429-97155	$	138.43	
32 SOUTHAMPTON ST#FOUNTAIN; 01/09/21-02/09/21	Acct. 70791-97153	$	84.95	
3	PFM Group Consulting LLC
District Management Fee: February 2021	

DM-02-2021-0046	
$	1,666.67	
	
TOTAL	
$	2,394.61	

Secretary/Assistant Secretary

;\
 	iQ_
Chairperson

TOMOKA
COM	UNITY   DEVELOPMENT   DISTRICT

Payment Authorization 88
3/4/2021
FY21
Item	Payee	Invoice#	General
No.	Fund

FPL (paid online)
1902 BAY DR #LIGHTS; 02/01/21-03/02/21	Acct. 06348-96468	s	23 .35
14 SOUTHAMPTON ST #FOUNTAIN; 01/09/21-02/09/21	Acct: 07725-871SO	s	199.69
830 CREEKWOOD DR #LIGHTS; 02/01/21-03/02/21	Acct. 10429-04555	$	17.08
776 COBBLESTONE WAY# FOUNT 168; 02/01/21-03/02/21	Acct. 16257-77592	$	58.91
816 CREEKWOOD DR #LIGHTS; 02/01/21-03/02/21	Acct. 29713-93554	s	12.91
341 STIRLING BRIDGE DR#FNTAIN; 02/01/21-03/02/21	Acct. 30179-85056	$	93.64
842 CREEKWOOD DR #WELL; 02/01/21-03/02/21	Acct. 32207-00334	$	242.74
828 PINEWOOD DR #LIGHTS; 01/15/21-02/16/21	Acct. 33081-72323	$	233.39
715 STIRLING BRIDGE DR #FOUNTl',IN; 02/01/21-03/02/21	/\cct. 34913- 15 309	s	234.15
804 EDGEWOOD CT #FOUNTAIN; 02/01/21-03/02/21	Acct. 35110-93258	$	240.33
1 STIRLING BRIDGE DR; 02/01/21-03/02/21	Acct. 38557-52527	$	1,022.77
1882 BAY DR #FOUNT; 02/01/21-03/02/21	Acct. 43768-60427	s	402.52
315 STIRLING BRIDGE DR #FNTAIN; 02/01/21-03/02/21	Acct. 44304-85054	s	92.43
870 CREEKWOOD DR #LIGHTS; 02/01/21-03/02/21	Acct. 44494-65261	s	19.30
620 ELK RIVER DR #FOUNTAIN; 02/01/21-03/02/21	Acct. 52826-54275	s	84.78
650 ELK RIVER DR #FOUNT; 02/01/21-03/02/21	Acct. 56589-03421	$	212.72
709 COBBLESTONE DR# FOUNTAIN; 02/01/21 -03/02/21	Acct. 57897-75599	s	111.85
715 STIRLING BRIDGE DR #PUMP; 02/01/21-03/02/21	Acct. 58441-35300	$	29.54
862 PINEWOOD DR #LIGHTS; 02/01/21-03/02/21	Acct. 59968-73559	$	14.66
405 STIRLING BRIDGE DR #FNTAIN; 02/01/21-03/02/21	Acct. 67705-95053	s	94.75
674 SOUTHLAKE DR #FOUNT ; 02/01/21-03/02/21	Acct. 69851-81426	s	88 .39
1046 STONE LAKE DR# FOUNTAIN; 02/01/21-03/02/21	Acct. 70868-78597	s	121.34
890 CREEKWOOD DR #LIGHTS; 02/01/21-03/02/21	Acct. 74074-85262	s	16.99
828 PINEWOOD DR #FOUNTAIN; 02/01/21-03/02/21	Acct. 76659-43556	s	39.70
665 SOUTHLAKE DR #FOUNT ; 02/01/21-03/02/21	Acct. 79959-72424	s	93.10
0 ST-LGT #WESTLAKE; 02/01/21-03/02/21	Acct. 80795-77055	s	264.35
776 COBBLESTONE WAY# LAKE 18; 02/01/21-03/02/21	Acct. 81025-76421	s	105 .65
842 CREEKWOOD DR #LIGHTS; 02/01/21-03/02/21	Acct. 92959-45266	s	15 .50
Hopping Green & Sams
General Counsel thru 01/31/2021	120638	$	247.50
Sky's the Limit Handyman Service, Inc.
Electrical Repairs: February 2021	6393	$	818.90
VGlobalTech
Monthly Website Fee: March 2021 •	2496	$	125.00

Westlake at Plantation Bay
Management Fee: March 2021	MAR2021	$	1,500.00

 	TOTAL	$	6,877.93	

'6,4Tu .,vg(1
Secretary/Assistant Secretary	·	Chairperson

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT

Payment Authorization 89
3/11/2021

Item No.

Payee	Invoice#

FY21
General Fund

1	Clear Waters, Inc.
Service Lakes 1-29: March 2021	
112661	
$	2,215.00	
2	FPL (paid online)
305 STIRLING BRIDGE DR #FNTAIN; 02/08/21-03/09/21	

Acct. 46427-75052	
$	185.27	
3	PFM Group Consulting LLC			
District Management Fee: March 2021	DM-03-2021-0047	$	1,666.67	
	
TOTAL	
$	4,066.94	

Chairperson

Secretary/Assistant Secretary

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

Statement of Activities As of 2/28/2021

Revenues	General Fund	
On-Roll Assessments	$202,471.02	
Off-Roll Assessments	38,471.10	
Other Income & Other Financing Sources On-Roll Assessments	250.00	
Total Revenues	$241,192.12	

Expenses		

Supervisor Fees	
$600.00	
Insurance	2,828.00	
Trustee Services	2,244.79	
Management	8,333.35	
Field Management	7,500.00	
Dissemination Agent	3,000.00	
Assessment Administration	7,500.00	
Legal Advertising	571.50	
Web Site Maintenance	925.00	
Office Misc (Postage, Tel, Copies,Etc.)	58.91	
Dues, Licenses, and Fees	175.00	
Electric	17,486.14	
General Insurance	3,675.00	
General Repair & Maintenance	2,743.75	
Fountains	1,585.00	
Lake Maintenance	11,075.00	
Landscaping Maintenance & Material Interest Payments	19,233.50	
Total Expenses	$89,534.94	

Debt Service Fund		Capital Project Fund		Long Term Debt
Group		Total	
						
$202,471.02	
						38,471.10	
						250.00	
$775,212.76						775,212.76	
$775,212.76		$0.00		$0.00		$1,016,404.88	
						
$600.00	
						2,828.00	
						2,244.79	
						8,333.35	
						7,500.00	
						3,000.00	
						7,500.00	
						571.50	
						925.00	
						21.47	
						175.00	
						17,486.14	
						3,675.00	
						2,743.75	
						1,585.00	
						11,075.00	
						19,233.50	
$363,856.25						363,856.25	
$363,856.25		$0.00		$0.00		$453,391.19	
						
$21.21	
$24.92						24.92	
		$0.04				0.04	
$24.92		$0.04		$0.00		$46.17	
$411,381.43		$0.04		$0.00		$563,059.86	

$1,561,691.35		
$1,596.01		
$0.00		
$1,636,957.16	

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income	$21.21		
Total Other Revenues (Expenses) & Gains (Losses)	$21.21									
Change In Net Assets	$151,678.39									

Net Assets At Beginning Of Year	
$73,669.80									

Net Assets At End Of Year	

$225,348.19		

$1,973,072.78		

$1,596.05		

$0.00		

$2,200,017.02	

General Fund		Debt Service Fund	
		
Assets	

$218,370.14			
9,033.92			
48,522.41			
		$354,299.74	
		794,017.99	
		132,799.29	
		1,046,255.50	
$275,926.47		$2,327,372.52	

Long Term Debt
Group		Total	

$0.00		

$218,370.14 9,033.92
48,522.41
354,299.74
794,017.99
132,799.29
1,046,255.50
1,596.05
$2,604,895.04	

$1,973,072.78 11,561,927.22
$13,535,000.00		

$1,973,072.78 11,561,927.22
$13,535,000.00	
$13,535,000.00		$16,139,895.04	

Capital Project Fund

General Checking Account - CNB		
State Board of Administration		
Assessments Receivable		
Assessments Receivable		
Revenue Series 2017 Bond		
Deferred Cost Series 2017 Bond		
Debt Service Reserve Series 2017 Bond		
Acquisition/Construction 2017 Bond			$1,596.05	
Total Current Assets			$1,596.05	

Current Assets

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments

Total Assets

$0.00

 	
$275,926.47	$2,327,372.52

$0.00		$404,878.02	

$13,535,000.00
$13,535,000.00		

$13,535,000.00
$13,535,000.00	
 	$13,535,000.00		 	$13,939,878.02	

Liabilities and Net Assets

$0.00

$1,596.05

Current Liabilities
Accounts Payable	
$2,055.87					
$2,055.87	
Deferred Revenue	48,522.41					48,522.41	
Deferred Revenue			$354,299.74			354,299.74	
Total Current Liabilities	$50,578.28		$354,299.74		$0.00		

Long Term Liabilities
Revenue Bonds Payable LongTerm Total Long Term Liabilities

Total Liabilities

$0.00

 	
 	$50,578.28	 	$354,299.74

$0.00

 	$0.00

General Fund	Debt Service Fund	Capital Project Fund	Long Term Debt
Group

Total

Net Assets

Net Assets, Unrestricted	$67,175.29								$67,175.29	
Net Assets - General Government	6,494.51								6,494.51	
Current Year Net Assets - General Government	151,678.39								151,678.39	
Net Assets, Unrestricted			$1,561,691.35						1,561,691.35	
Current Year Net Assets, Unrestricted			411,381.43						411,381.43	
Net Assets, Unrestricted					$1,596.01				1,596.01	
Current Year Net Assets, Unrestricted					0.04				0.04	
Total Net Assets	$225,348.19		$1,973,072.78		$1,596.05		$0.00		$2,200,017.02	
										
Total Liabilities and Net Assets	$275,926.47		$2,327,372.52		$1,596.05		$13,535,000.00		$16,139,895.04	

Tomoka Community Development District Budget to Actual
For the Period Ending 2/28/2021	
	
Actual	
Budget		
Variance	
Adopted FY 2021 Budget	

Revenues						
Maintenance Assessments	$	202,471.02	$	88,549.92	$	113,921.10	$	212,519.81	
Developer Funding Agreement (Master)	20,395.96	16,996.63		3,399.33	40,791.91	
Developer Funding Agreement (Phase 8)	18,075.14	15,062.62		3,012.52	36,150.28	
Other Income & Other Financing Sources	250.00	0.00		250.00	0.00	
Interest Income	21.21	0.00		21.21	0.00	
Net Revenues	
$	241,213.33	
$	120,609.17	$	120,604.16	
$	289,462.00	
Master						
Supervisor Fees	$	600.00	$	1,666.67	$	(1,066.67)	$	4,000.00	
Public Official Insurance	2,828.00	1,234.17		1,593.83	2,962.00	
Trustee Fees	2,244.79	2,500.00		(255.21)	6,000.00	
District Management Fees	8,333.35	8,333.33		0.02	20,000.00	
Management Fees - Field	7,500.00	7,500.00		0.00	18,000.00	
Engineering Fees	0.00	416.67		(416.67)	1,000.00	
Dissemination Agent	3,000.00	1,250.00		1,750.00	3,000.00	
District Counsel	0.00	1,041.67		(1,041.67)	2,500.00	
Assessment Administration	7,500.00	3,125.00		4,375.00	7,500.00	
Reamortization Schedule	0.00	104.17		(104.17)	250.00	
Audit Fees	0.00	2,500.00		(2,500.00)	6,000.00	
Arbitrage	0.00	416.67		(416.67)	1,000.00	
Travel & Per Diem	0.00	104.17		(104.17)	250.00	
Legal Advertising	571.50	625.00		(53.50)	1,500.00	
Meeting Room	0.00	104.17		(104.17)	250.00	
Website	925.00	1,125.00		(200.00)	2,700.00	
Office Misc (Phone/Postage/Copies/Supplies/etc)	58.91	187.50		(128.59)	450.00	
Dues, Licenses & Fees	175.00	72.92		102.08	175.00	
Total Master	
33,736.55	
32,307.08		1,429.47	
77,537.00	

Neighborhood					
Electric	$	17,486.14	$	32,083.33	$	(14,597.19)	$	77,000.00	
Stormwater R&M	0.00	10,416.67		(10,416.67)	25,000.00	
General Insurance	3,675.00	1,604.17		2,070.83	3,850.00	
General Repair & Maintenance	2,743.75	2,572.92		170.83	6,175.00	
Lake Fountain & Maintenance	1,585.00	3,333.33		(1,748.33)	8,000.00	
Lake Maintenance	11,075.00	16,625.00		(5,550.00)	39,900.00	
Landscape Maintenance	19,233.50	19,583.33		(349.83)	47,000.00	
R&M Contingency	0.00	2,083.33		(2,083.33)	5,000.00	

Total Neighborhood	55,798.39	88,302.08		(32,503.69)	211,925.00	

Net Income (Loss)  $	151,678.39	

$	-	$	151,678.39	

$	-