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, January 11, 2022 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]

General Business Matters

Consideration of the Minutes of the July 13, 2021 Board of Supervisors’ Meeting
Ratification of Grau & Associates Engagement Letter for Auditing Service
Consideration of Resolution 2022-01, Annual Appropriations and Adopting the Revised Budget for Fiscal Year 2021
Consideration of Resolution 2022-02, Designating the Primary Administrative Office
Consideration of Resolution 2022-03, Designating Registered Agent & Office
Ratification of Transition Letter of District Counsel Firm Representation
Review and Consideration of Clear Water, INC Agreement
Ratification of the Florida Aquatic Services, LLC Contract
Ratification & Consideration of Payment Authorizations 102 – 114
Review of District Financial Statements

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

Adjournment

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the July 13, 2021 Board of Supervisors’ Meeting

MINUTES OF MEETING

Tomoka Community Development District Board of Supervisors Meeting
Tuesday, July 13, 2021 at 10:00 a.m. Hampton Inn, 150 Flagler Plaza Drive, Palm Coast, FL 32137

Present and constituting a quorum:

Nika Hosseini	Chairman
Amos Cheatham (Gooch)	Vice-Chairperson
Dennis Veraldi	Assistant Secretary
Kelly White	Assistant Secretary

Also present were:

Vivian Carvalho	District Manager- PFM Group Consulting LLC	
Amy Champagne	District Accountant- PFM Group Consulting LLC	(via phone)	
Katie Buchanan	District Counsel- Hopping Green & Sams	(via phone)	
Margie Hall	HOA Manager	(via phone)	
Dick Smith	Project Manager-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 10:05 a.m. and roll call was initiated. Those in attendance are outlined above.

Public Comment Period

There were no members of the public present.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of the Minutes of the April 13, 2021 Board of Supervisors’ Meeting

The Board reviewed the Minutes of the April 13, 2021 Board of Supervisors Meeting.

On MOTION by Mr. Cheatham, seconded by Mr. Veraldi, with all in favor, the Board approved the minutes of the April 13, 2021 Board of Supervisors Meeting.

Consideration of Minutes of the April 13, 2021 Auditor Selection Committee

The Board reviewed the Minutes of the April 13, 2021 Auditor Selection Committee.

Ms. Carvalho checked the record and noticed the District can renew the auditing services for two more years so they will not proceed with an RFP this year.

On MOTION by Mr. Veraldi, seconded by Ms. Hosseini, with all in favor, the Board approved minutes of the April 13, 2021 Auditor Selection Committee.

Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2021-06, Adopting the Fiscal Year 2022 Budget and Appropriating Funds

Ms. Carvalho requested a motion to open the Public Hearing.

On MOTION by Ms. White, seconded by Mr. Cheatham, with all in favor, the Board to open the public hearing.

Ms. Carvalho noted, under separate cover is the Revised Proposed Budget for the Board to review. She asked Ms. White to review the changes that were made based on the Proposed Budget the Board approved in April. Ms. White stated Mr. Smith and Ms. Hall worked on the Budget but she noted Phases 9 and 12B are under development which are anticipated to be online and be maintained in Fiscal Year 2022. She explained the collector road is going to be a third exit and there are ponds associated with that which are also coming online. The collector road is an improvement that serves the entire West Lake Community and it was included under the Master Improvements. All of the Master Improvements which now include the maintenance of the collector road are being divided by 1,900 units. There were 91 units were added to the neighborhood improvements which are the 91 units associated with Phases 9 and 12B and added the cost for Phases 9 and 12B. Including the addition of the collector road the total of assessments is increasing by
$10.00 per unit per year.

Mr. Veraldi asked will there be an additional Guard House. Mr. Smith stated the plan is to have a separate Guard House similar to the other entrances. Mr. Cheatham asked where the 91 additional units will be located. Mr. Smith stated 66 of the units are an extension of Sterling Bridge Drive to the South, what is now Phase 8. That phase will come around to the North end of Phase 13. There are 25 units in Phase 12B. In addition, there will be a cul-de-sac that will come off of Sterling Bridge Drive before the entrance to Phase 8.

Ms. Carvalho noted the Assessment Schedule will be revised to reflect the revised Fiscal Year 2022 Budget with the gross assessment of $301.17 not $292.36. There were no questions regarding the Budget so Ms. Carvalho requested a motion to close the Public Hearing.

On MOTION by Mr. Cheatham, seconded by Ms. Hosseini, with all in favor, the Board to close the public hearing.

The Budget will be attached to the Resolution as Exhibit A and the Debt Service Schedule will be attached to the Resolution as Exhibit B. Ms. White added that there are Master Assessments and Direct Bill Assessments. The Direct Bill Assessments need to be revised to reflect Phases 9 and 12 B not Phase 13. Ms. Champagne will correct it on her file. The amount is still correct.

Ms. Carvalho requested a motion to approve Resolution 2021-06, as revised.

On MOTION by Ms. Hosseini, seconded by Mr. Veraldi, with all in favor, the Board to approved Resolution 2021-06, Adopting the Fiscal Year 2022 Budget and Appropriating Funds with a total revenue amount of
$337,850.00 and the Debt Service Schedule attached as Exhibit B.

Consideration of Resolution 2021- 07, Levying O&M Assessments and Certifying an Assessment Roll

Ms. Carvalho explained the Resolution provides the mechanism the District will be using to fund the Budget that was just approved. The on-roll assessments will be sent to the Tax Collector so they can assess the end user for the share of the Budget. She stated Section 3 outlines the direct billing of the assessments that are going to be off roll. This Resolution will be updated with the final budget as well as revise the assessment roll to reflect the change with the O&M Budget.

Ms. Carvalho requested a motion to approve Resolution 2021-07 as presented.

On MOTION by Ms. White, seconded by Mr. Cheatham, with all in favor, the Board approved Resolution 2021-07, Levying O&M Assessments and Certifying an Assessment Roll.

Consideration of Resolution 2021- 08, Adopting the Annual Meeting Schedule for Fiscal Year 2021- 2022

Ms. Carvalho explained the Resolution adopts the Annual Meeting Schedule. The Board meets quarterly on the second Tuesday of the month in October, January, April and July. The October meeting usually gets cancelled but District Management will let the Board know if the District needs to hold it. The District is required to meet in April and July for the budget process. The Board reviewed Resolution 2021-08, as presented.

On MOTION by Mr. Veraldi, seconded by Ms. Hosseini, with all in favor, the Board approved Resolution 2021-08, Adopting the Annual Meeting Schedule for Fiscal Year 2021-2022.

Letter from the Supervisor of Elections – Flagler County

The Letter from the Supervisor of Elections from Flagler County outlines there were 1,053 registered voters as of April 15, 2021 within the confines of the District.

On MOTION by Ms. White, seconded by Mr. Cheatham, with all in favor, the Board accepted the letter from the Supervisor of Elections of Flagler County.

Review & Acceptance of FY 2020 Audit Report

Ms. Carvalho noted it was a straightforward audit and there were no discrepancies that would be considered material weaknesses. She requested a motion to accept the FY 2020 Audit Report which will also be posted on the website.

On MOTION by Mr. Veraldi, seconded by Mr. Cheatham, with all in favor, the Board accepted the FY 2020 Audit Report.

Review & Acceptance of the Arbitrage Rebate Calculation Report Series 2017

Ms. Carvalho stated the Arbitrage Rebate Calculation Report is required by the Trust Indenture. It outlines there is no arbitrage that needs to be filed with the IRS She requested a motion from the Board to accept the Arbitrage Rebate Calculation Report.

On MOTION by Ms. Hosseini, seconded by Mr. Cheatham, with all in favor, the Board accepted the Arbitrage Rebate Calculation Report Series 2017.

Ratification of Florida Fountains & Equipment, LLC

Mr. Smith reviewed the Florida Fountains & Equipment, LLC Proposal. This is for the replacement of the fountain located at 838 Pinewood Drive in West Lake. There were electrical issues in the area. There is evidence of a power surge and it required to motor the fountain to be replaced due to lighting damage.

On MOTION by Ms. White, seconded by Mr. Cheatham, with all in favor, the Board ratified Florida Fountains & Equipment, LLC proposal.

Review and Consideration of Clear Water, Inc. Agreement

Mr. Smith reviewed the Clear Water, Inc Agreement which expands their services to the new areas. Five new ponds are being added to the Agreement which are in Phase 13.

On MOTION by Ms. Hosseini, seconded by Mr. Veraldi, with all in favor, the Board approved the Clear Water, Inc Agreement.

Ratification & Consideration of Payment Authorizations 90-101

The Board reviewed Payment Authorizations 90-101.

On MOTION by Ms. Hosseini, seconded by Mr. Veraldi, with all in favor, the Board ratified Payment Authorizations 90-101.

Review of District Financial Statements

The Board reviewed the Financial Statements through May 31, 2021. No action was necessary and there were no questions or comments.

SECOND ORDER OF BUSINESS	Other Business Staff Reports
District Counsel – Ms. Buchanan did not have a report but Ms. White mentioned the Boundary Amendment was petitioned both in Flagler County and the State level to add the parcels that have been acquired by the District to ensure they are part of the West Lake boundary. The County is waiving their right to a public hearing because the State will be holding a public hearing in Flagler County.

District Engineer –	Not present

District Manager –	Ms. Carvalho will send now calendar invites for Fiscal Year 2022.
.

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 Ms. Hosseini, seconded by Mr. Veraldi, with all in favor, the July 13, 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

Ratification of Grau & Associates Engagement Letter for Auditing Service

Grau& Associates
CERTIFIED PUBLIC ACCOUNTANTS

951 Yamato Road • Suite 280 Boca Raton, Florida   33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

September 21, 2021

To Board of Supervisors
Tomeka Community Development District 3501 Quadrangle Blvd., Ste. 270
Orlando, FL 32817

We are pleased to confirm our understanding of the services we are to provide Tomeka Community Development District, Hillsborough County, Florida ("the District") for the fiscal year ended September 30, 2021. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Tomeka Community Development District as of and for the fiscal year ended September 30, 2021. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes.
Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management's Discussion and Analysis.
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor's report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report {that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards

Tomeka Community Development District	2

for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual
requirements.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance  with Rule 10,556(10) of the Auditor General of the State of Florida. Our examination will be  conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District's compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined, We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management's responsibility, You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide, You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggrngated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, granters, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate  steps to remedy fraud and noncompliance with provisions of laws, regulations,  contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and

Tomoka Community Development District	3

recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the liming and format for providing that information.
With regard to including the auditor's report in an exempt offering document, you agree that the aforementioned auditor's report will not be included in any such offering document without our prior permission or consent. Any agreement to perform work in connection with an exempt offering document, including an agreement to provide permission or consent, will be a separate engagement.

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a rrieans to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures-General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain writte·n representatioris from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures-Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or

Tomeka Community Development District	4

indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.
The auditor agrees and understands that Chapter 119, Florida Statutes, may be applicable to documents prepared in connection with the services provided hereunder and agrees to cooperate with public record requests made thereunder. In connection with this Agreement, the auditor agrees to comply with all provisions of Florida's public records laws, including but not limited to Section 119.0701, Florida Statutes, the terms of which are incorporated herein. Among other requirements, the auditor must:

Keep and maintain public records required by the District to perform the service.
Upon request from the District's custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law.
Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the auditor does not transfer the records to the District.
Upon completion of this Agreement, transfer, at no cost, to the D.istrict all public records in possession of the auditor or keep and maintain public records required by the District to perform the service. If the auditor transfers all public records to the District upon completion  of this Agreement, the auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the auditor keeps and maintains public records upon completion of the Agreement, the auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District's custodian of public records, in a format that is compatible with the information technology systems of the District.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT PFM GROUP CONSULTING, LLC., 3501 QUADRANGLE BLVD., STE. 270, ORLANDO, FL 32817, 407-723-5900.

This agreement provides for a contract period of one (1) year. Our fee for these services will not exceed $4,000 for the September 30, 2021 audit.

We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation  for this engagement will be retained for a minimum of  five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination  of this agreement,  Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2019 peer review report accompanies this letter.

Tomoka Community Development District	5

We appreciate the opportunity to be of service to Tomeka Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Tomoka Community Development District.

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Tomoka Community Development District	6

FICPA Poer Review Program
Administered In Florida
bv The Florida Institute or CPAs

PeerRe..,lew

@AICPA'

Program

AICPA Poer Revlow Program
Administered In Florida
by the Florida Institute of CPAs

February 20, 2020

Antonio  Grau Grau & Associates
951 Yamato Rd Ste 280 Boca Raton, FL 33431-1809

Dear Antonio Grau:

It is my pleasure to notify you that on February 20, 2020, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2022. This is the date by which all review documents should be completed and submitted to the administering entity.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation.

Peer Review Team
FICPA Peer Review Committee paul@ficpa.org
800-342-3197 ext. 251

Florida Institute of CPAs

cc: Daniel Hevia, Racquel McIntosh

Firm Number: 900004390114	Review Number: 571202

3MO Esplanade Way, Suite·2'l0 I Talffthe1ssee, fl 323 11 800.342.3197, ln Florida j 850.2.24.2727 I f-ax: 850.222.8190 ! WW\',\ficptwrq

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-01, Annual Appropriations and Adopting the Revised Budget for Fiscal Year 2021

RESOLUTION 2022-01

THE REVISED ANNUAL APPROPRIATION RESOLUTION OF THE TOMOKA COMMUNITY DEVELOPMENT DISTRICT (THE “DISTRICT”) RELATING TO THE REVISED ANNUAL APPROPRIATIONS AND ADOPTING THE REVISED BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020, AND ENDING SEPTEMBER 30, 2021

WHEREAS, the Tomoka Community Development District Board of Supervisors (the “Board”) previously approved and adopted an annual budget for the fiscal year beginning October 1, 2019 and ending September 30, 2020, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the Board now desires to revise the annual budget for the fiscal year beginning October 1, 2020 and ending September 30, 2021; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the each fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the Proposed Budget projects the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

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

Section 1.	Budget

That the Board of Supervisors has reviewed the District Manager’s Proposed Budgets, a copy of which is on file with the office of the District Manager and at the District’s Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

That the District Manager’s Proposed Budgets, attached hereto as Exhibit “A,” are hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes, and incorporated herein by reference; provided, however, that the comparative figures contained in the adopted budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures for fiscal year 2020- 2021.

1

That the adopted budget shall be maintained in the office of the District Manager and at the District’s Records Office and identified as “The Revised Budget for the Tomoka Community Development District for the Fiscal Year Beginning October 1, 2020 and Ending September 30, 2021", as adopted by the Board of Supervisors on January 14, 2020.

Section 2.	Appropriations

There is hereby appropriated out of the revenues of the Tomoka Community Development District, for the fiscal year beginning October 1, 2020, and ending September 30, 2021, the sum of money to be raised by the levy of assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$ 	

TOTAL DEBT SERVICE FUND	$ 	

TOTAL ALL FUNDS	$ 	

Section 3.	Supplemental Appropriations

The Board may authorize by resolution, supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the fiscal year as follows:

Board may authorize a  transfer of the unexpended balance or portion thereof of any appropriation item.

Board may authorize an appropriation from the unappropriated balance of any fund.

Board may increase any revenue or income budget amount to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpected balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand ($10,000) Dollars or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the Board of Supervisors. The District Manager or Treasurer must establish administrative procedures which require

2

information on the request forms proving that such transfer requests comply with this section.
Introduced, considered favorably, and adopted this 11th day of January, 2022. ATTEST:	TOMOKA COMMUNITY
DEVELOPMENT DISTRICT

Secretary

By:	 Its: 	

3

EXHIBIT A
Tomoka Community Development District
Fiscal Year 2021 Annual Operational & Maintenance Budget

Actual Through 9/30/21

Adopted FY 2021 Budget

Revised FY 2021 Budget

change

$213,942.41	$212,519.81	
40,791.93	40,791.91	
36,150.29	36,150.28	
250.00	0.00	
44.69	0.00	

Revenues

Maintenance Assessments	$212,519.81	$0.00	
Developer Funding Agreement (Master)	40,791.91	0.00	
Developer Funding Agreement (Phase13)	36,150.28	0.00	
Other Income & Other Financing Sources	0.00	0.00	
Interest Income	0.00	0.00	

$291,179.32	$289,462.00		$289,462.00		$0.00	

$1,600.00	
$4,000.00		
$4,000.00		
$0.00	
2,828.00	2,962.00		2,962.00		0.00	
5,387.50	6,000.00		6,000.00		0.00	
20,000.00	20,000.00		20,000.00		0.00	
18,000.00	18,000.00		18,000.00		0.00	
0.00	1,000.00		1,000.00		0.00	
3,000.00	3,000.00		3,000.00		0.00	
1,120.50	2,500.00		2,500.00		0.00	
7,500.00	7,500.00		7,500.00		0.00	
0.00	250.00		250.00		0.00	
3,900.00	6,000.00		6,000.00		0.00	
500.00	1,000.00		1,000.00		0.00	
0.00	250.00		250.00		0.00	
1,915.38	1,500.00		2,000.00		500.00	
0.00	250.00		250.00		0.00	
2,400.00	2,700.00		2,700.00		0.00	
345.79	450.00		450.00		0.00	
175.00	175.00		175.00		0.00	
$68,672.17	$77,537.00		$78,037.00		$500.00	

$53,443.41	
$77,000.00		
$77,000.00		
$0.00	
0.00	25,000.00		25,000.00		0.00	
3,675.00	3,850.00		3,850.00		0.00	
9,281.35	6,175.00		10,000.00		3,825.00	
16,850.17	8,000.00		17,000.00		9,000.00	
26,580.00	39,900.00		30,000.00		-9,900.00	
46,160.40	47,000.00		47,000.00		0.00	
0.00	5,000.00		1,575.00		-3,425.00	

Net Revenues Master
Supervisor Fees
Public Official Insurance Trustee Fees
District Management Fees Management Fees - Field Engineering Fees Dissemination Agent District Counsel Assessment Administration Reamortization Schedule Audit Fees
Arbitrage
Travel & Per Diem Legal Advertising Meeting Room Website
Office Misc (Phone/Postage/Copies/Supplies/etc) Dues, Licenses & Fees
Total Master

Neighborhood
Electric Stormwater R&M General Insurance
General Repair & Maintenance Lake Fountain & Maintenance Lake Maintenance
Landscape Maintenance R&M Contingency

Total Neighborhood

$155,990.33

$211,925.00

$211,425.00

-$500.00

TOTAL BUDGET

$224,662.50

$289,462.00

$289,462.00	$0.00

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-02, Designating the Primary Administrative Office

RESOLUTION 2022-02

A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE TOMOKA COMMUNITY DEVELOPMENT DISTRICT RE-DESIGNATING THE PRIMARY ADMINISTRATIVE OFFICE AND PRINCIPAL HEADQUARTERS OF THE DISTRICT; DESIGNATING THE LOCATION OF THE LOCAL DISTRICT RECORDS OFFICE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Tomoka Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the Flagler County, Florida; and

WHEREAS, the District desires to re-designate its primary administrative office as the location where the District’s public records are routinely created, sent, received, maintained, and requested, for the purposes of prominently posting the contact information of the District’s Record’s Custodian in order to provide citizens with the ability to access the District’s records and ensure that the public is informed of the activities of the District in accordance with Chapter 119, Florida Statutes; and

WHEREAS, the District also desires to specify the location of the District’s principal headquarters for the purpose of establishing proper venue under the common law home venue privilege applicable to the District; and

WHEREAS, the District is statutorily required to designate a local district records office location for the purposes of affording citizens the ability to access the District’s records, promoting the disclosure of matters undertaken by the District, and ensuring that the public is informed of the activities of the District in accordance with Chapter 119 and Section 190.006(7), Florida Statutes.

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

SECTION 1. The District’s primary administrative office for purposes of Chapter 119, Florida Statutes, shall be located at 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817.

SECTION 2. The District’s principal headquarters for purposes of establishing proper venue shall be located at	, within Flagler County, Florida.

SECTION 3.      The       District’s        local        records        office        shall        be        located at	.

SECTION 4.	This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 11TH day of JANUARY 2022.

ATTEST:	TOMOKA COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-03, Designating Registered Agent & Office

RESOLUTION 2022-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE TOMOKA COMMUNITY DEVELOPMENT DISTRICT DESIGNATING A REGISTERED AGENT AND REGISTERED OFFICE OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, Tomoka Community Development District (hereinafter the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the Flagler County, Florida; and

WHEREAS, the District is statutorily required to designate a registered agent and a registered office location for the purposes of accepting any process, notice, or demand required or permitting by law to be served upon the District in accordance with Section 189.014(1), Florida Statutes.

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

Section 1. Vivian Carvalho is hereby designated as Registered Agent for the Tomoka Community Development District.

Section 2. The District's Registered Office shall be located at 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817.

Section 3. In accordance with Section 189.014, Florida Statutes, the District’s Secretary is hereby directed to file certified copies of this resolution with Flagler County and the Florida Department of Economic Opportunity.

Section 4. This Resolution shall become effective immediately upon adoption.

PASSED AND ADOPTED this 11 TH day of JANUARY, 2022.

ATTEST:	TOMOKA COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Ratification of Transition Letter of District Counsel Firm Representation

Hopping Green & Sams
Attorneys and Counselors

October 19, 2021

VIA EMAIL
Vivian Carvalho, District Manager
carvalhov@pfm.com Kelly White, Chairperson kwhite@icihomes.com

RE:	Tomoka Community Development District {"Client")

JOINT LETTER BY HOPPING GREEN & SAMS, P.A. AND KUTAK ROCK LLP, ANNOUNCING THE DEPARTURE OF JONATHAN JOHNSON, KATIE BUCHANAN, MIKE ECKERT, TUCKER MACKIE, WES HABER, LINDSAY WHELAN, JOE BROWN, SARAH SANDY, ALYSSA WILLSON AND MICHELLE RIGONI TO KUTAK ROCK LLP

Dear Vivian/Kelly,

As of November 15, 2021, Jonathan Johnson, Katie Buchanan, Mike Eckert, Tucker Mackie, Wes Haber, Lindsay Whelan, Joe Brown, Sarah Sandy, Alyssa Willson and Michelle Rigoni (the "Special District Practice Group") will be withdrawing as attorneys from Hopping Green & Sams, P.A. ("HGS") and will be joining Kulak Rock LLP ("Kutak"). The members oft.he Special District Practice Group have provided services in connection with HGS's representation of the Client on the above referenced matter(s) (the "Client Matters").
In the coming months, HGS will no longer be providing legal services. Kutak is prepared to continue as the Client's legal counsel with respect to the Client Matters; however, it is the   Client's choice as to who should serve as its legal counsel, and whether the Client Matters and all electronic files and active and closed hardcopy files (collectively, the "Files") should be transferred to Kutak.
Please select one of the following alternatives; however, please be advised that as of November 15, 20211 HGS will no longer be competent to provide legal services to the Client; accordingly, representation by HGS will cease on November 15, 2021, whether or not the Client makes an election below:
ALTERNATIVE #1. The 'client asks that the Client Matters be transferred with the Special District Practice Group to their new firm, Kutak. Please transfer all Files relating to the Client Matters. HGS's legal representation of the Client will cease on the date of HGS1s receipt of their written notice. After that date, the Special District Practice Group and their new firm, Kutak1   will be responsible for legal representation of the Client in the Client Matters.  To the  extent that HGS is holding any trust funds or other property of the  Client, HGS is further instructed to transfer such funds and/or property to Kutak.

 	

(Please sign if you \l)ant Alternative #1;
otherwise1   do not sign on this line.)

[DATE]

Post Office Box 6526  Tallahassee, Florida 32314  119 Soulh Monroe S eet, Suite 300 (32301)  850,222.7500  850.224.8551fax  www.hgslaw.com

ALTERNATIVE #2. If you do not want Alternative #1, please advise us what HGS should do regarding the Client Matters and all Files relating to the Client Matters by December 1, 2021. HGS's legal representation of the Client will cease on November 15, 2021. If HGS does not receive a response by December 1, 2021, that will confirm HGS's understanding that all Files are not needed or desired and HGS will shred them.

(Please sign here if you have
given instructions under Alternative
#2; otherwise do not sign on this line.)

[DATE]

After you  have  completed  and  signed  this  form,  please  s nd  a  copy  via  electronic  mail  to
JasonM@hgslaw.com MarkS@hgslaw.com katieb@hgslaw.com and KimH@hgs!aw.com.

Thank you for your consideration and assistance.

HOPPING GREEN & SAMS   .A.

By: Jonathan Johnson Its: President
Date: October 19, 2021

Hopping Green & Sams
Attorneys and Coumelors

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Review and Consideration of Clear Water, INC Agreement

CLEAR WATERS INC.
P.O. Box 291522 Port Orange, Fl. 32129 Phone 386.767.4928 Fax 386.767.4713

CUSTOMER NAME: Tomoka C.D.D.

ADDRESS: 100 Plantation Bay Dr.
Ormond Beach, FL 32174

ATTENTION:  Margie

TELEPHONE: 437-0038

LAKE MANAGEMENT AGREEMENT
This agreement between Customer, at the address given, and Clear Waters Inc. consist of this page and page II Terms and Conditions. The exhibits referred to herein  and  any Contract Addendums attached  or agreed  to in  the future.  No modification of this Agreement shall be valid unless agreed to by both Parties and set forth in writing in the  form of a Contract Addendum. This agreement is entered into in Volusia County, Florida, which the parties agree is the place of payment and  the situs jurisdiction in the event of dispute.

SERVICE. Clear Waters Inc. agrees to deliver, for Customer's benefit, the services specified below, to follow good environmental and aquatic management practice, to use methods with a wide margin of safety for fish, waterfowl and human life, and to comply with applicable laws and rules. During the Term, Clear Waters Inc. will provide, for each work area, the service appropriate to work scope (defined in our proposal) and the number of annual visits specified (or  a  proportionate number if the term be other than 12 months). Clear Waters Inc. shall schedule all visits by month for optimum estimated effectiveness. In the case of PLP services, the number of annual visits shall be sufficient to maintain  the work area  to customer's satisfaction. SPEC program details are set forth by Contract Addendum.

WORK
SCOPE STD

ANNUAL VISITS

12

WORK AREA DESCRIPTION

Westlake phases VIII & XIII Lakes 30- 40

TOTAL COST

$14,880.00

	TERM AND STARTING DATE. The Term of this Agreement shall be _jl.._ months or as otherwise provided by Contract Addendum. The term shall be measured  in whole months,  beginning the first day of the  month in which services arc initially provided. The Starting Date shall be as soon as practicable after Clear  Waters,  Inc.  acceptance of this agreement and required governmental permits, or:

MAP. Work area references (if any) are defined in the Exhibit identified as Map Number: M22I  .

TIME LIMITATIO 'S. The offer contained in this agreement shall have no further force and  effect  unless  it  is  timely accepted by Customer (signed and returned to Clear Waters Inc. with the deposit). Clear Waters Inc. shall indicate  its acceptance of this agreement by sending customer a  contract  confirmation  and  /or  commencing  work.  This offer  is  not valid after: S/31/2 I .

TOTAL CO:'1/TRACT AMOUNT. The total contract amount is $14,880.00

S.		PlJRCI-IASE AND PAYMENT AGREEMENT. Customer agrees to purchase the services specified and to pay to Clear Waters Inc. the total contract amount as follows:

START-UP CHARGE (due with acceptance)	$ .

PROGRESS PAYMENTS. This payment schedule is for  customer's convenience, and  docs not reflect seasonal  variations in the cost of providing these services.$  1,240.00    each month through the duration oft is agree

Acceptance by customer	Date	Date

Name Printed	Title

Clear Waters, Inc. "Knowledgeable People Providing Quality Services"

STANDARD TERMS AND CONDITIONS

I. Acceptance of Management Agreement.
Customer: Deliver signed Agreement and deposit as specified.
Company: Acceptance is denoted by our beginning the work or issue of work order.

Term of Agreement.
Agreement begins on the date of first treatment and runs for number of months specified.

Company Responsibilities.
Monitor water conditions in specified areas and provide weed control  services consistent with  the scope of work and good aquatic management practices.
Supply required equipment, Licensed Personnel, and necessary products to perform the work. Leave a wide margin of safety for fish and waterfowl.
Make at least as many visits as specified in Agreement. Schedule visits for optimum results.
Notify customer of any water use restrictions BEFORE use of any products, which may require such restriction. In person with written instruction.

Insurance.
Auto Liability, General Liability, Property and Casualty. Certificate issued upon request.

Payments, Credit & Terms.
Monthly payments are due on the 5th of month. Any payments received after the 5th of the following month are considered late. As of the 5th day of the following month all past due accounts will receive finance charges.
A periodic rate of 1.5% per month which is an ANNUAL PERCENTAGE RATE OF 18% or the maximum rate allowed by law, which ever is less.
Acceptance of any partial payment or payment marked "Paid in full "does not restrict or limit our right to collect all amounts owed under the agreement.

Renewal.
The Agreement automatically renews on its anniversary date. Every 12 months.
Unless: a) Customer notifies Company non-renewal no less than 30 days prior to anniversary date. (Last day of 12th month) orb) We submit a price change or request a change order on the job which both parties can't come to agreement on. Renewed Agreements shall be viewed as identical to the original. Price changes may be proposed any time after the first anniversary date. There will be a minimum 30-day advance notice of price change. This Agreement may be canceled by either party with thirty (30) days written notice.

Customer Satisfaction, Warranty.
Customer satisfaction is our first priority. We will do our best to fulfill the customers' expectations and minimize adverse environmental conditions. We will maintain the quality of the work consistent with the job description. We will make ourselves available for consultation as necessary. We can't make any guarantee of treatment results or time required to achieve a certain result due to all the external natural and environmental conditions, which can affect the work.

Customer's Responsibilities
Designate contact person for on site check-in. Provide access to the work area for boat launches or buggy travel. Identify all pumping, irrigation and outfalls which will affect our work. Notify us of any water use changes which may affect our work. To pay all payments when due as billed. To pay any liquidated damages in event of your default of this Agreement. Agree to indemnify us from any damages resulting from our service except those deemed due to our sole negligence.
Page II

Westlake@ Plantation Bay	Legend
"	M221

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Ratification of the Florida Aquatic Services, LLC Contract

AGREEMENTBETWEENTHETOMOKACOMMUNITY DEVELOPMENT DISTRICT AND FLORIDA GEORGIA AQUATIC SERVICES, LLC,
FOR CANAL MAINTENANCE
THIS AGREEMENT (''Agreement'') is made and entered into this J_ day of	1-a,w:z::er,'
2021, by and between:

Tomoka Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, and whose mailing address is 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817 ("District"); and

Florida Georgia Aquatic Services, LLC, a Florida limited liability company, with a mailing address of 220l Bayberry Street, Bunnell, Florida 32110 ("Contractor", together with District "Parties").

RECITALS

WHEREAS, the District is a local unit of special-purpose government established pursuant to the Uniform Community Development District Act of 1980, as codified in Chapter 190, Flonda Statutes ("Act"), by ordinance adopted by Flagler County, Florida; and

WHEREAS, the District has a need to retain an independent contractor to provide canal maintenance services; and

WHEREAS, Contractor submitted a proposal and represents that it is qualified to provide canal maintenance services and has agreed to provide to the District those services identified in Exhibit A, attached hereto and incorporated by reference herein ("Services"); and

WHEREAS, the District and Contractor warrant and agree that they have all right, power and authority to enter into and be bound by this Agreement.

Now, THEREFORE, in consideration of the recitals, agreements, and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Parties, the Parties agree as follows:

SECTION 1. INCORPORATION OF RECITALS. The recitals stated above are true and correct and by this reference are incorporated by reference as a material part of this Agreement.

SECTION 2. DUTIES. The District agrees to use Contractor to provide the Services in accordance with the terms ofthis Agreement. The duties, obligations, and responsibilities of the Contractor are described in Exhibit A hereto.

A. Contractor shall provide the Services, as described in Exhibit A. The Services shall include any effort specifically required by this Agreement and Exhibit A reasonably necessary to allow the District to receive the maximum benefit of all of

1 of 10

IN WITNESS WHEREOF, the parties hereto have signed this Agreement on the day and year first written above.

Attest:	TOMOKA COMMUNITY
DEVELOPMENT DISTRICT

Secretary	Chairperson, Board of Supervisors

FLORIDA GEORGIA AQUATIC SERVICES, LLC

By:	h	
Print:	G:leoo	L	Ward
Its:	01.	cl'\ec

Exhibit A: Scope of Services

9of 10

IN WITNESS WHEREOF, the parties hereto have signed this Agreement on the day and year first written above.

Attest:	TOMOKA COMMUNITY
DEVELOPMENT DISTRICT

 i	

Secretary

(Signature of Witness)

FLORIDA GEORGIA AQUATIC SERVICES, LLC

By:	_ Print:		 Its:.	_

Exhibit A: Scope of Services

9 of 10

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Ratification & Consideration of Payment Authorizations 102 – 114

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT

Payment Authorization 102		
6/17/2021		
		FY21	
Item	Payee
No.	Invoice#	General
Fund	

1	PFM Group Consulting LLC			
District Management Fee: June 2021	DM-06-2021-0047	$	1,666.67	
	
TOTAL	
$	1,666.67	

J/

Secretary/Assistant Secretary

\!	\.tJ\;,,
('_
hairperson

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT

Payment Authorization 103
6/24/2021
FY21
Item	Payee	Invoice#	General
No.	Fund

1	FPL (paid online)		
	14 SOUTHAMPTON ST #FOUNTAIN; 05/11/21-06/10/21	Acct: 07725-87150	$	203.47	
	105 LONGRIDGE LN #FOUNTAIN; 05/11/21-06/10/21	Acct. 21835-08155	$	136.98	
	13 LONGRIDGE LN #FOUNTAIN; 05/11/21-06/10/21	Acct. 2642 -97155	$	138.05	
	305 STIRLING BRIDGE DR #FNTAIN; 05/10/21-06/09/21	Acct. 46427-75052	$	202.79	
	32 SOUTHAMPTON ST#FOUNTAIN; 05/11/21-06/10/21	Acct. 70791-97153	$	10.88	
2	PFM Group Consulting LLC
Postage/FedEx: May 2021	

OE-EXP-06-043	
$	82.43	
3	VGlobalTech			
	Monthly Website Fee: June 2021	2778	$	125.00	
		
TOTAL	
$	899.60	

Secretary/Assistant Secretary	Chairperson

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT

Payment Authorization 104		
7/1/2021		
FY21	
Item	Payee
No.	Invoice#	General
Fund	

1	Sky's the Limit Handyman Service, Inc.			
Electrical Repairs: June 2021	6528	$	796.77	
2	Westlake at Plantation Bay
Management Fee: July 2021	

JULY.2021	

$	1,500.00	
	
TOTAL	
$	2,296.77	

//	\/   	

Secretary/Assistant Secretary	Chairperson

RECEIVED JUL 2 3 2021

TOMOKA
COM	UNITY   DEVELOPMENT    DISTRICT

Payment Authorization 105
7/8/2021
FY21
Item	Payee	Invoice#	General
No.	Fund

	Clear Waters, Inc.
Lake Management: July 2021	
115620	
$	2,215.00	
2	Florida Fountains & Equipment			
	Fountain Nozzle Replacement	F2021-128	$	2,189.00	
3	Fountain Design Group, Inc.			
	Fountain Electrical Repairs	23810A	$	139.17	
4	FPL (paid online)			
	1!:JU l::!AY UH #UGH I ;   Uo/UW1-U//UW1	Acct. Uf:i 48-Yf:i4f:i!l	$	21.70	
	14 SOUTHAMPTON ST #FOUNTAIN; 06/10/21-07/12/21	Acct: 07725-87150	$	214.73	
	830 CREEKWOOD DR #LIGHTS; 06/01/21-07/01/21	Acct. 10429-04555	$	16.28	
	776 COBBLESTONE WAY# FOUNT 16B; 06/01/21-07/01/21	Acct.16257-77592	$	79.29	
	105 LONGRIDGE LN #FOUNTAIN; 06/10/21-07/12/21	Acct. 21835-08155	$	145.75	
	13 LONGRIDGE LN #FOUNTAIN; 06/10/21-07/12/21	Acct. 26429-97155	$	147.29	
	816 CREEKWOOD DR #LIGHTS; 06/01/21-07/01/21	Acct. 29713-93554	$	12.72	
	341 STIRLING BRIDGE DR#FNTAIN; 06/01/21-07/01/21	Acct. 30179-85056	$	98.83	
	842 CREEKWOOD DR #WELL; 06/01/21-07/01/21	Acct. 32207-00334	$	386.11	
	828 PINEWOOD DR #LIGHTS; 05/18/21-06/17/21	Acct. 33081-72323	$	242.95	
	715 STIRLING BRIDGE DR #FOUNTAIN; 06/01/21-07/01/21	Acct. 34913-15309	$	242.68	
	804 EDGEWOOD CT#FOUNTAIN; 06/01/21-07/01/21	Acct. 35110-93258	$	247.20	
	1 STIRLING BRIDGE DR;06/01/21-07/01/21	Acct. 38557-52527	$	1,024.40	
	1882 BAY DR #FOUNT; 06/01/21-07/01/21	Acct. 43768-60427	$	402.31	
	315 STIRLING BRIDGE DR #FNTAIN; 06/01/21-07/01/21	Acct. 44304-85054	$	100.85	
	870 CREEKWOOD DR #LIGHTS; 06/01/21-07/01/21	Acct. 44494-65261	$	18.78	
	305 STIRLING BRIDGE DR #FNTAIN; 06/09/21-07/09/21	Acct. 46427-75052	$	204.04	
	620 ELK RIVER DR #FOUNTAIN; 06/01/21-07/01/21	Acct. 52826-54275	$	11.07	
	650 ELK RIVER DR #FOUNT; 06/01/21-07/01/21	Acct. 56589-03421	$	218.57	
	709 COBBLESTONE DR# FOUNTAIN; 06/01/21-07/01/21	Acct. 57897-75599	$	109.63	
	715 STIRLING BRIDGE DR #PUMP; 06/01/21-07/01/21	Acct. 58441-35300	$	79.96	
	862 PINEWOOD DR #LIGHTS; 06/01/21-07/01/21	Acct. 59968-73559	$	14.06	
	405 STIRLING BRIDGE DR #FNTAIN; 06/01/21-07/01/21	Acct. 67705-95053	$	102.30	
	674 SOUTHLAKE DR #FOUNT; 06/01/21-07/01/21	Acct. 69851-81426	$	90.06	
	32 SOUTHAMPTON ST #FOUNTAIN; 06/10/21-07/12/21	Acct. 70791-97153	$	106.83	
	1046 STONE LAKE DR# FOUNTAIN; 06/01/21-07/01/21	Acct. 70868-78597	$	117.44	
	890 CREEKWOOD DR #LIGHTS; 06/01/21-07/01/21	Acct. 74074-85262	$	15.89	
	828 PINEWOOD DR #FOUNTAIN; 06/01/21-07/01/21	Acct. 76659-43556	$	115.91	
	665 SOUTHLAKE DR #FOUNT; 06/01/21-07/01/21	Acct. 79959-72424	$	91.71	
	0 ST-LGT #WESTLAKE; 06/01/21-07/01/21	Acct. 80795-77055	$	283.07	
	776 COBBLESTONE WAY# LAKE 18; 06/01/21-07101/21	Acct. 81025-76421	$	107.51	
	842 CREEKWOOD DR #LIGHTS; 06/01/21-07/01/21	Acct. 92959-45266	$	14.34	
5	Grau and Associates			
	Audit FY 2020	21459	$	3,400.00	
6	Landcare Management, Inc.			
	Landscape Maintenance: July 2021	14460	$	3,846.70	
7	Supervisor Fees: Meeting 07/13/2021			
	Amos Cheatham		$	200.00	
	Dennis Veraldi		$	200.00	
		
TOTAL	
$  17,274.19	

v	tt	\,(J	S),
Secretary/Assistant Secretary

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT

Payment Authorization 106		
7/22/2021		

Item	Payee	
Invoice#	FY21
General	
No.		Fund	

1	PFM Group Consulting LLC			
District Management Fee: July 2021	DM-07-2021-49	$	1,666.67	
	
TOTAL	
$	1,666.67	

Secretary/Assistant Secretary	Chairperson

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT
Payment Authorization 107
7/29/2021

FY21

Item No.

Payee	Invoice#

General Fund

1	Hopping Green & Sams			
General Counsel thru 05/31/21	123743	$	239.00	
2	VGlobalTech
Quarterly ADA Audit: April-June	

2827	

$	300.00	
Monthly Website Fee: July 2021	2910	$	125.00	
	
TOTAL	
$	664.00	

Secretary/Assistant Secretary	Chairperson

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT

Payment Authorization 108
8/5/2021
FY21
Item	Payee	Invoice#	General
No.	Fund

1	FPL (paid online)		
	1902 BAY DR #LIGHTS; 07/01/21-08/02/21	Acct. 06348-96468	$	22.72	
	830 CREEKWOOD DR #LIGHTS; 07/01/21-08/02/21	Acct. 10429-04555	$	16.77	
	776 COBBLESTONE WAY# FOUNT 16B; 07/01/21-08/02/21	Acct. 16257-77592	$	11.27	
	816 CREEKWOOD DR #LIGHTS; 07/01/21-08/02/21	Acct. 29713-93554	$	12.90	
	341 STIRLING BRIDGE DR#FNTAIN; 07/01/21-08/02/21	Acct. 30179-85056	$	104.81	
	842 CREEKWOOD DR #WELL; 07/01/21-08/02/21	Acct. 32207-00334	$	409.53	
	828 PINEWOOD DR #LIGHTS; 06/17/21-07/19/21	Acct. 33081-72323	$	15.22	
	715 STIRLING BRIDGE DR #FOUNTAIN; 07/01/21-08/02/21	Acct. 34913-15309	$	255.77	
	804 EDGEWOOD CT #FOUNTAIN; 07/01/21-08/02/21	Acct. 35110-93258	$	261.26	
	1 STIRLING BRIDGE DR;07/01/21-08/02/21	Acct. 38557-52527	$	1,024.40	
	1882 BAY DR #FOUNT; 07/01/21-08/02/21	Acct. 43768-60427	$	424.46	
	315 STIRLING BRIDGE DR #FNTAIN; 07/01/21-08/02/21	Acct. 44304-85054	$	107.22	
	870 CREEKWOOD DR #LIGHTS; 07/01/21-08/02/21	Acct. 44494-65261.	$	19.27	
	620 ELK RIVER DR #FOUNTAIN; 07/01/21-08/02/21	Acct. 52826-54275	$	78.40	
	650 ELK RIVER DR #FOUNT; 07/01/21-08/02/21	Acct. 56589-03421	$	233.62	
	709 COBBLESTONE DR# FOUNTAIN; 07/01/21-08/02/21	Acct. 57897-75599	.$	110.21	
	715 STIRLING BRIDGE DR #PUMP; 07/01/21-08/02/21	Acct. 58441-35300	$	68.95	
	862 PINEWOOD DR #LIGHTS; 07/01/21-08/02/21	Acct. 59968-73559	$	14.34	
	405 STIRLING BRIDGE DR #FNTAIN; 07/01/21-08/02/21	Acct. 67705-95053	$	109.15	
	674 SOUTHLAKE DR #FOUNT; 07/01/21-08/02/21	Acct. 69851-81426	$	94.90	
	1046 STONE LAKE DR# FOUNTAIN; 07/01/21-08/02/21	Acct. 70868-78597	$	121.57	
	890 CREEKWOOD DR #LIGHTS; 07/01/21-08/02/21	Acct. 74074-85262	$	16.39	
	828 PINEWOOD DR #FOUNTAIN; 07/01/21-08/02/21	Acct. 76659-43556	$	40.94	
	665 SOUTHLAKE DR #FOUNT; 07/01/21-08/02/21	Acct. 79959-72424	$	93.55	
	0 ST-LGT #WESTLAKE; 07/01/21-08/02/21	Acct. 80795-77055	$	283.07	
	776 COBBLESTONE WAY# LAKE 18; 07/01/21-08/02/21	Acct. 81025-76421	$	113.77	
	842 CREEKWOOD DR #LIGHTS; 07/01/21-08/02/21	Acct. 92959-45266	$	14.65	
2	Landcare Management, Inc.			
	Landscape Maintenance: August 2021	14533	$	3,846.70	
3	Sky's the Limit Handyman Service, Inc.			
	Electrical Repairs: July 2021	6587	$	525.95	
4	Westlake at Plantation Bay			
	Management Fee: August 2021	AUG.2021	$	1,500.00	

<S

Chairperson

 	TOTAL	$	9,951.76 

Secretary/Assistant Secretary

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT
Payment Authorization 109
8/12/2021

FY21

Item

Payee	Invoice#

General

No.			Fund	

1	
Clear Waters, Inc.
Lake Management: August 2021	

116349	

$	2,215.00	
2	Florida Fountains & Equipment			
	Fountain Motor Replacement	F2021-2064	$	5,346.00	
		
TOTAL	
$	7,561.00	

Secretary/Assistant Secretary	Chairperson

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT
Payment Authorization 110
8/19/2021
FY21
Item	Payee	Invoice#	General

No.	Fund

1	FPL (paid online)		
	14 SOUTHAMPTON ST #FOUNTAIN; 07/12/21-08/11/21	Acct: 07725-87150	$	202.98	
	105 LONGRIDGE LN #FOUNTAIN; 07/12/21-08/11/21	Acct. 21835-08155	$	137.10	
	13 LONGRIDGE LN #FOUNTAIN; 07/12/21-08/11/21	Acct. 26429-97155	$	138.64	
	305 STIRLING BRIDGE DR #FNTAIN; 07/09/21-08/10/21	Acct. 46427-75052	$	219.36	
	32 SOUTHAMPTON ST #FOUNTAIN; 07/12/21-08/11/21	Acct. 70791-97153	$	172.44	
2	PFM Group Consulting LLC			
	District Management Fee: August 2021	DM-08-2021-49	$	1,666.67	
	Postage/FedEx: July 2021	OE-EXP-08-40	$	29.49	
		
TOTAL	
$	2,566.68	

Secretary/Assistant Secretary	Chairperson

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT

Payment Authorization 111		
8/26/2021		

Item	Payee	
Invoice#	FY21
General	
No.		Fund	

1	VGlobalTech
Monthly Website Fee: August 2021	

2993	

$	125.00	
	
TOTAL	
$	125.00	

Irperson

Secretary/Assistant Secretary

TOMOKA
COM	UNITY	DEVELOPMENT	DISTRICT

Payment Authorization 112
9/2/2021
FY21
Item	Payee	Invoice#	General
No.	Fund

1	FPL (paid online)		
	1902 BAY DR #LIGHTS; 08/02/21-09/01/21	Acct. 06348-96468	$	22.53	
	830 CREEKWOOD DR #LIGHTS; 08/02/21-09/01/21	Acct. 10429-04555	$	16.67	
	776 COBBLESTONE WAY# FOUNT 168; 08/02/21-09/01/21	Acct. 16257-77592	$	11.36	
	816 CREEKWOOD DR #LIGHTS; 08/02/21-09/01/21	Acct. 29713-93554	$	12.90	
	341 STIRLING BRIDGE DR#FNTAIN; 08/02/21-09/01/21	Acct. 30179-85056	$	97.31	
	842 CREEKWOOD DR #WELL; 08/02/21-09/01/21	Acct. 32207-00334	$	382.17	
	828 PINEWOOD DR #LIGHTS; 07/19/21-08/18/21	Acct. 33081-72323	$	165.11	
	715 STIRLING BRIDGE DR #FOUNTAIN; 08/02/21-09/01/21	Acct. 34913-15309	$	240.44	
	804 EDGEWOOD CT #FOUNTAIN; 08/02/21-09/01/21	Acct. 35110-93258	$	244.22	
	1 STIRLING BRIDGE DR;08/02/21-09/01/21	Acct. 38557-52527	$	1,024.40	
	1882 BAY DR #FOUNT; 08/02/21-09/01/21	Acct. 43768-60427	$	399.13	
	315 STIRLING BRIDGE DR #FNTAIN; 08/02/21-09/01/21	Acct. 44304-85054	$	101.15	
	870 CREEKWOOD DR #LIGHTS; 08/02/21-09/01/21	Acct. 44494-65261	$	19.18	
	620 ELK RIVER DR #FOUNTAIN; 08/02/21-09/01/21	Acct. 52826-54275	$	92.21	
	650 ELK RIVER DR #FOUNT; 08/02/21-09/01/21	Acct. 56589-03421	$	219.55	
	709 COBBLESTONE DR# FOUNTAIN; 08/02/21-09/01/21	Acct. 57897-75599	$	91.04	
	715 STIRLING BRIDGE DR #PUMP; 08/02/21-09/01/21	Acct. 58441-35300	$	52.79	
	862 PINEWOOD DR #LIGHTS; 08/02/21-09/01/21	Acct. 59968-73559	$	14.34	
	405 STIRLING BRIDGE DR #FNTAIN; 08/02/21-09/01/21	Acct. 67705-95053	$	102.88	
	674 SOUTHLAKE DR #FOUNT; 08/02/21-09/01/21	Acct. 69851-81426	$	89.59	
	1046 STONE LAKE DR# FOUNTAIN; 08/02/21-09/01/21	Acct. 70868-78597	$	112.23	
	890 CREEKWOOD DR #LIGHTS; 08/02/21-09/01/21	Acct. 74074-85262	$	17.34	
	828 PINEWOOD DR #FOUNTAIN; 08/02/21-09/01/21	Acct. 76659-43556	$	36.99	
	665 SOUTHLAKE DR #FOUNT; 08/02/21-09/01/21	Acct. 79959-72424	$	88.35	
	0 ST-LGT #WESTLAKE; 08/02/21-09/01/21	Acct. 80795-77055	$	283.07	
	776 COBBLESTONE WAY# LAKE 18; 08/02/21-09/01/21	Acct. 81025-76421	$	106.74	
	842 CREEKWOOD DR #LIGHTS; 08/02/21-09/01/21	Acct. 92959-45266	$	14.55	
2	Landcare Management, Inc.			
	Landscape Maintenance: September 2021	14602	$	3,846.70	
3	Sky's the Limit Handyman Service, Inc.			
	Electrical Repairs: August 2021	6616	$	1,154.07	
	Secure Drainage Boards	6636	$	118.02	
4	Westlake at Plantation Bay			
	Management Fee: September 2021	SEPT.2021	$	1,500.00	
		
TOTAL	
$	10,677.03	

Secretary/Assistant Secretary

TOMOKA
COM UNITY	DEVELOPMENT	DISTRICT
Payment Authorization 113
9/16/2021
FY21
Item	Payee	Invoice#	General
 	No.		Fund

1	Clear Waters, Inc.		
	Lake Management: September 2021	116989	$	2,215.00	
2	Daytona Beach News-Journal			
	Legal Advertising on 06/28/21 & 07/05/21 (Ad: 5978101)	3988142	$	583.56	
3	FPL (paid online)			
	14 SOUTHAMPTON ST #FOUNTAIN; 08/11/21-09/10/21	· Acct: 07725-87150	$	203.95	
	105 LONGRIDGE LN #FOUNTAIN; 08/11/21-09/10/21	Acct. 21835-08155	$	137.19	
	13 LONGRIDGE LN #FOUNTAIN; 08/11/21-09/10/21	Acct. 26429-97155	$	137.65	
	305 STIRLING BRIDGE DR #FNTAIN; 08/10/21-09/09/21	Acct. 46427-75052	$	206.34	
	32 SOUTHAMPTON ST #FOUNTAIN; 08/11/21-09/10/21	Acct. 70791-97153	$	173.02	
4	VGlobalTech			
	Monthly Website Fee: September 2021	3078	$	125.00	
		
TOTAL	
$	3,781.71	

\

 	v +tt		t\AAMA	
Secretary/Assistant Secretary	Chairperson

TOMOKA
COMMUNITY	DEVELOPMENT	DISTRICT
Payment Authorization 114
9/30/2021
FY21	FY22

Item
No.	Payee	Invoice

General Fund

General Fund

Egis Insurance Advisors, LLC
FY 2022 Insurance Renewal

14356

$ 6,731.00

PFM Group Consulting LLC
District Management Fee: September 2021 Tax Roll Preparation and Submission: FY 2022 Postage: August 2021

DM-09-2021-50 FY22-TR-0027 OE-EXP-09-39

$  1,666.63

$	7.14

$ 7,500.00

Subtotal	$  1,673.77	$14,231.00

TOTAL	$15,904.77

Secretary/Assistant Secretary	Chairperson

TOMOKA
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 114
9/30/2021

FY21	FY22

Item
No.	Payee	Invoice

General Fund

General Fund

1	Egis Insurance Advisors, LLC
FY 2022 Insurance Renewal	
14356		
$  6,731.00	
2	PFM Group Consulting LLC				
District Management Fee: September 2021
Tax Roll Preparation and Submission: FY 2022	DM-09-2021-50
FY22-TR-0027	$ 1,666.63	
$ 7,500.00	
Postage: August 2021	OE-EXP-09-39	$	7.14		
	
Subtotal	
$ 1,673.77	
$14,231.00	
	TOTAL	$15,904.77		

Secretary/Assistant Secretary	Chairperson

TOMOKA
COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

Tomoka Community Development District
Statement of Financial Position As of 11/30/2021

	General Fund	Debt Service Fund		Capital Project	
				Fund	
		
Assets			
Current Assets
General Checking Account - CNB	

$142,567.53				
State Board of Administration	9,041.89				
Assessments Receivable	263,563.09				
Assessments Receivable		$930,804.98			
Due From Other Funds		200,831.73			
Revenue Series 2017 Bond		21,804.70			
Deferred Cost Series 2017 Bond		164,536.40			
Debt Service Reserve Series 2017 Bond		1,014,562.50			
Acquisition/Construction 2017 Bond				$1,596.14	
Total Current Assets	$415,172.51	$2,332,540.31		$1,596.14	

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

Total Assets

$0.00

 	
$415,172.51	$2,332,540.31

Liabilities and Net Assets

$0.00

Long Term Debt
Group		Total	

$0.00		

$142,567.53
9,041.89
263,563.09
930,804.98
200,831.73
21,804.70
164,536.40
1,014,562.50
1,596.14
$2,749,308.96	

$1,200,903.60 11,924,096.40
$13,125,000.00		

$1,200,903.60 11,924,096.40
$13,125,000.00	
$13,125,000.00		$15,874,308.96	

$1,596.14

Current Liabilities
Accounts Payable	
$11,712.53					
$11,712.53	
Deferred Revenue	263,563.09					263,563.09	
Deferred Revenue			$930,804.98			930,804.98	
Total Current Liabilities	$275,275.62		$930,804.98		$0.00		

$0.00		$1,206,080.60	

$13,125,000.00
$13,125,000.00
$13,125,000.00		

$13,125,000.00
$13,125,000.00
$14,331,080.60	

Long Term Liabilities
Revenue Bonds Payable LongTerm

Total Long Term Liabilities			$0.00		$0.00	
Total Liabilities	$275,275.62		$930,804.98		$0.00	

Tomoka Community Development District
Statement of Financial Position As of 11/30/2021	

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

$67,175.29 39,031.21
33,690.39

$139,896.89

$415,172.51	

$1,560,377.88 (158,642.55)

$1,401,735.33

$2,332,540.31	

$1,596.13
0.01

$1,596.14

$1,596.14	

$0.00

$13,125,000.00	

$67,175.29 39,031.21
33,690.39

1,560,377.88
(158,642.55)

1,596.13
0.01

$1,543,228.36

$15,874,308.96	

Net Assets
Net Assets, Unrestricted
Net Assets - General Government
Current Year Net Assets - General Government

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Total Net Assets

Total Liabilities and Net Assets

Tomoka Community Development District

Capital Project
Fund		Long Term Debt
Group		Total	
				
$54,084.98	
				20,197.82	
				197,007.52	
$0.00		$0.00		$271,290.32	
				
$2,927.00	
				2,244.79	
				3,666.66	
				3,000.00	
				7,500.00	
				250.00	
				175.00	
				4,440.86	
				3,804.00	
				466.40	
				4,430.00	
				7,693.40	
				355,656.25	
$0.00		$0.00		$396,254.36	
				
$5.70	
				6.18	
$0.01				0.01	
$0.01		$0.00		$11.89	
$0.01		$0.00		($124,952.15)	

$1,596.13		
$0.00		
$1,668,180.51	

$1,596.14		
$0.00		
$1,543,228.36	

Statement of Activities As of 11/30/2021

Revenues

General Fund

Debt Service Fund

On-Roll Assessments	$54,084.98		
Off-Roll Assessments On-Roll Assessments	20,197.82		
$197,007.52	
Total Revenues	$74,282.80		$197,007.52	

 	  

Expenses

Insurance	$2,927.00		
Trustee Services	2,244.79		
Management	3,666.66		
Field Management	3,000.00		
Assessment Administration	7,500.00		
Web Site Maintenance	250.00		
Dues, Licenses, and Fees	175.00		
Electric	4,440.86		
General Insurance	3,804.00		
General Repair & Maintenance	466.40		
Lake Maintenance	4,430.00		
Landscaping Maintenance & Material	7,693.40		
Interest Payments			$355,656.25	
Total Expenses	$40,598.11		$355,656.25	

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income	$5.70		
$6.18	
Total Other Revenues (Expenses) & Gains (Losses)	$5.70		$6.18	
Change In Net Assets	$33,690.39		($158,642.55)	

Net Assets At Beginning Of Year	
$106,206.50		
$1,560,377.88	

Net Assets At End Of Year	
$139,896.89		
$1,401,735.33	

Tomoka Community Development District	
Budget to Actual	
For the Period Ending 11/30/21	

Actual				
Budget	
Variance	
Adopted FY 2022	
										Budget	

$	54,084.98		
$	
42,843.00		
$	
11,241.98	
$	257,058.01	
13,757.29			9,171.60			4,585.70			55,029.57	
6,440.53			4,293.74			2,146.79			25,762.42	
	5.70			0.00			5.70			0.00	
$	74,288.50		$	56,308.33		$	17,980.17	$	337,850.00	

$	-		
$	
666.67		
$	
(666.67)	
$	4,000.00	
2,927.00			520.83			2,406.17			3,125.00	
2,244.79			1,000.00			1,244.79			6,000.00	
3,666.66			3,666.67			(0.01)			22,000.00	
3,000.00			3,000.00			0.00			18,000.00	
	0.00			166.67			(166.67)			1,000.00	
	0.00			500.00			(500.00)			3,000.00	
	0.00			416.67			(416.67)			2,500.00	
7,500.00			1,250.00			6,250.00			7,500.00	
	0.00			41.67			(41.67)			250.00	
	0.00			1,000.00			(1,000.00)			6,000.00	
	0.00			166.67			(166.67)			1,000.00	
	0.00			41.67			(41.67)			250.00	
	0.00			250.00			(250.00)			1,500.00	
	0.00			41.67			(41.67)			250.00	
	250.00			450.00			(200.00)			2,700.00	
	0.00			75.00			(75.00)			450.00	
	175.00			29.17			145.83			175.00	
19,763.45			13,283.33			6,480.12			79,700.00	

$	
-		
$	
2,360.00		
$	
(2,360.00)		
$	
14,160.00	
	0.00			300.00			(300.00)			1,800.00	
	0.00			3,220.00			(3,220.00)			19,320.00	
	0.00			5,880.00			(5,880.00)			35,280.00	

Revenues
Maintenance Assessments
Developer Funding Agreement (Master) Developer Funding Agreement (Phase 9 and 12B) Interest Income
Net Revenues

Master
Supervisor Fees
Public Official Insurance Trustee Fees
District Management Fees Management Fees - Field Engineering Fees Dissemination Agent District Counsel Assessment Administration Reamortization Schedule Audit Fees
Arbitrage
Travel & Per Diem Legal Advertising Meeting Room Website
Office Misc (Phone/Postage/Copies/Supplies/etc) Dues, Licenses & Fees

Master - Collector Road (Phase 9A)
Electric
Lake Maintenance
Lake Bank Landscape Maintenance
Total Master - Collector Road

TOTAL MASTER		$19,763.45		$19,163.33		$600.12		$114,980.00	

Neighborhood
Electric
Stormwater R&M General Insurance
Lake Fountain & Maintenance Lake  Maintenance Landscape Maintenance R&M Contingency
Total Neighborhood

Net Income (Loss)	

$	

4,440.86	

$	

14,153.33	

$	

(9,712.47)	

$	

84,920.00	
		0.00		4,166.67		(4,166.67)		25,000.00	
		3,804.00		675.00		3,129.00		4,050.00	
		0.00		2,000.00		(2,000.00)		12,000.00	
		4,430.00		6,650.00		(2,220.00)		39,900.00	
		7,693.40		7,833.33		(139.93)		47,000.00	
		466.40		1,666.67		(1,200.27)		10,000.00	
		20,834.66		37,145.00		(16,310.34)		222,870.00	
	$	33,690.39	$	-	$	33,690.39	$	-