ISLES OF BARTRAM PARI(
Community Development District

May 15, 2019

Isles of Bartram
Community Development District

475 West Town Place, Suite 114, St. Augustine, Florida 32092 Phone: 904-940-5850 - Fax: 904-940-5899

May 8, 2019

Board of Supervisors Isles of Bartram Park
Community Development District Dear Board Members:
The regular meeting of the Isles of Bartram Park Community Development District will be held Wednesday, May 15, 2019 at 11:00 a.m. at the offices of Governmental Management Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092. Following is the advance agenda for the meeting:

Roll Call
Audience Comment
Approval of Minutes of the February 20, 2019 Meeting
Consideration of Resolution 2019-03, Approving Fiscal Year 2019 Proposed Budget & Setting a Date for Public Hearing for Adoption
Consideration of Resolution 2019-04, Implementing Florida Statues and Instructing the St. Johns County Supervisor of Elections to Conduct the District's General Election
Acceptance of Fiscal Year 2018 Financial Audit
Discussion of Conveyance of Property to CDD
Other Business
Staff Reports
Attorney
Engineer
Manager-Report on Number of Registered Voters
Supervisors' Requests and Audience Comments
Financial Reports
Balance Sheet as of March 31, 2019 and Statement of Revenues &
Expenditures
Assessment Receipt Schedule
Approval of Check Register
Next Scheduled Meeting-August 21, 2019 at 11:00 a.m. at the offices ofGMS
Adjournment

Minutes from the February 20, 2019 meeting are enclosed for your review.

The fourth order of business is the consideration of resolution 2019-03, approving fiscal year 2019 proposed budget & setting a public hearing to adopt. A copy of the resolution is enclosed for your review.

The fifth order of business is the consideration of resolution 2019-04, implementing Florida Statues and instructing the St. Johns County Supervisor of Elections to conduct the District's general election. A copy of the resolution is enclosed for your review.

The sixth order of business is the acceptance for fiscal year 2018 financial audit. A copy of the audit is enclosed for your review.

The seventh order of business is the discussion of conveyance of property to the CDD.

Listed under manager reports is the report on number of registered voters. A copy of the report has been enclosed for your review.

Copies of the balance sheet and statement of revenue & expenditures, assessment receipt schedule, check register and funding request are enclosed for your review.

The balance of the agenda is routine in nature and staff will give their reports at the meeting. In the meantime, if you have any questions, please contact me.

Sincerely,

James Oliver District Manager cc:	Wes Haber
Darrin Mossing Jennifer Gillis

2

AGENDA

Isles of Bartram Park Community Development District
Agenda

Tuesday
May 15, 2019
11:00 a.m.

Office of OMS 475 West Town Place, Suite 114 St. Augustine, FL 32092 islesofbartramparkcdd.com
Call In # 800-264-8432 Code 9694032

Roll Call

Audience Comment

Approval of Minutes of the February 20, 2019 Meeting

Consideration of Resolution 2019-03, Approving Fiscal Year 2019 Proposed Budget & Setting a Date for Public Hearing for Adoption

Consideration of Resolution 2019-04, Implementing Florida Statues and Instructing the St. Johns County Supervisor of Elections to Conduct the District's General Election

Acceptance of Fiscal Year  2018 Financial  Audit

Discussion of Conveyance of Property to CDD

Other Business

Staff Reports
Attorney

Engineer

Manager-Report on Number of Registered Voters

Supervisors' Requests and Audience Comments

Financial Reports
Balance Sheet as of March 31, 2019 and Statement of Revenues & Expenditures

Assessment Receipt Schedule

Approval of Check Register

Next Scheduled Meeting-August 21, 2019 at 11:00 a.m. at the offices ofGMS

Adjournment

2

MINUTES

MINUTES OF MEETING
ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Isles of Bartram Park Community Development District was held on Tuesday, February 20, 2019 at 11:00 a.m. at the Offices of GMS, 475 West Town Place, Suite 114, St. Augustine, FL 32092.

Present and constituting a quorum were:

Zenzi Rogers Chris Mayo Joe Panchula Ginny Feiner

Chairperson Vice Chairman Supervisor Supervisor

Also present were:

Jim Oliver Wes Haber

District Manager
District Counsel (by phone)

FIRST ORDER OF BUSINESS	Roll Call
Mr. Oliver called the meeting to order at 11:00 a.m.

SECOND ORDER OF BUSINESS	Audience Comment
There were no members of the public in attendance.

THIRD ORDER OF BUSINESS	Approval of Minutes from the December 5,
2018 Meeting
Mr. Oliver stated included in your agenda package is a copy of the minutes of the December 5, 2018 meeting. Are there any additions, corrections or deletions?

On MOTION by Ms. Rogers seconded by Mr. Mayo with all in favor the Minutes of the December 5, 2018 Meeting were approved.

FOURTH ORDER OF BUSINESS	Acceptance of Minutes of the December 5,
2018 Audit Committee Meeting
Mr. Oliver stated included in your agenda package is a copy of the minutes of the December 5, 2018 Audit Committee Meeting. Are there any additions, corrections or deletions?

February 20, 2019	Isles of Bartram Park CDD

On MOTION by Ms. Rogers seconded by Mr. Mayo with all in favor the Minutes of the December 5, 2018 Audit Committee Meeting were accepted.

FIFTH ORDER OF BUSINESS	Ratification of Engagement Letter for Fiscal
Year 2018 Financial Audit Services with Grau & Associates
Mr. Oliver stated included in your agenda package is a copy of the engagement letter with Grau & Associates.

On MOTION by Ms. Rogers seconded by Mr. Mayo with all in favor the Engagement Letter for Fiscal Year 2018 Financial Audit Services with Grau & Associates was ratified.

SIXTH ORDER OF BUSINESS

SEVENTH ORDER OF BUSINESS

Ratification of First Amendment to the Lake Maintenance Agreement with Lake Doctors, Inc.
Ratification of First Amendment to the Fountain Maintenance Agreement with Lake Doctors, Inc.

Mr. Oliver stated included in your agenda package are the two agreements to consider for Lake Doctors, Inc.

On MOTION by Ms. Rogers seconded by Mr. Mayo with all in favor the First Amendment to the Lake Maintenance Agreement with Lake Doctors, Inc. & the First Amendment to the Fountain Maintenance Agreement with Lake Doctors, Inc. were ratified.

EIGHTH ORDER OF BUSINESS	Consideration	of	Water	Management
Agreement to Stock Ponds by Lake Doctors, Inc.
Mr. Oliver stated included in your agenda package is the water management agreement to stock ponds by Lake Doctors, Inc. This is to install 600 Triploid Carp at $8 a piece for a total of
$4,800.

On MOTION by Ms. Rogers seconded by Mr. Mayo with all in favor the Water Management Agreement to Stock Ponds by Lake Doctors, Inc. was approved.

2

February 20, 2019	Isles of Bartram Park CDD

NINTH ORDER OF BUSINESS

This item was tabled.

TENTH ORDER OF BUSINESS

Consideration	of Lake Services Proposal from Aquatic Systems

Other Business

There being none, the next item followed.

ELEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Haber stated I worked with Zenzi and I am pulling together a due diligence review of property that needs to be conveyed to the CDD. I am doing that review with the hopes that we will have the deeds ready for your approval at the next meeting.

Engineer
There being none, the next item followed.

Manager
Mr. Oliver stated we will have the proposed budget for Fiscal Year 2020 at your next board meeting.

TWELFTH ORDER OF BUSINESS	Supervisors'	Requests	and	Audience
Comments
There being none, the next item followed.

THIRTEENTH ORDER OF BUSINESS	Financial Reports
Balance   Sheet   as  of   January   31,  2019  and  Statement   of   Revenues   &
Expenditures
Mr. Oliver stated included in your agenda package is a copy of the balance sheet and income statement.

Assessment Receipt Schedule
Mr. Oliver stated included in your agenda package is an assessment receipt schedule.

Approval of Check Register
Mr. Oliver stated included in your agenda package is a check register.

On MOTION by Ms. Rogers seconded by Mr. Mayo with all in favor the Check Register was approved.

3

February 20, 2019	Isles of Bartram Park CDD

FOURTEENTH ORDER OF BUSINESS	Next Scheduled Meeting - May 15, 2019 at
11:00 a.m. at the Offices of GMS
Mr. Oliver stated the next scheduled meeting is May 15, 2019 at 11:00 a.m. at this office.

FIFTEENTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Rogers seconded by Mr. Mayo with all in favor the Meeting was adjourned.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

4

FOURTH ORDER OF BUSINESS

RESOLUTION 2019-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THEISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2019/2020 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors ("Board") of the Isles of Bartram Park Community Development District ("District") prior to June 15, 2019, proposed budgets ("Proposed Budget") for the fiscal year beginning October 1, 2019 and ending September 30, 2020 ("Fiscal Year 2019/2020"); 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 ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2019/2020 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:

----------, 2019

HOUR:		 LOCATION:	 	

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to St. Johns 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.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

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

PASSED AND ADOPTED THIS 15th DAY OF MAY, 2019.

ATTEST:	ISLES	OF
COMMUNITY DISTRICT

BARTRAM	PARK DEVELOPMENT

Secretary

By:------------
Its:------------

•	•	•	•	•	•	•	•	•	•	•	•

••	•
• • • • •

IsCes of	artram Park
Community 1Jeveloyment 1Jistrict
Proyosed'Bw:faet

YJ/ 2020

May15, 2019

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Isles ef artram Park
Community 1Jeve{C?J711Wnt 1Jistrict
GENERAL FUND BUDGET

GENERAL FUND BUDGET

Summary Revenues and Expenditures Narrative -Administrative and Maintenance Series 2015 Special Assessments Bonds Series 2017 Special Assessments Bonds

Page 1

Page 2-4

Page 5-7

Page 8-10

Isfes of 'Bartram Park
Community 'lJeveCoyment District	(general;:um£

	.:Acwytea
'Budget	.:Acuta{
YT'D	Projectea
Next	Tota(
Pr'!fectea	Proyosea
'Budget	
'Descri.E_tion	:J'Y 2019	3/31/19	6 J-vt.ontfis	9/30/19	:J'Y 2020	
'.Revenues						
1Je-ve{oper Cantri6iitions	$58,859	$11,635	$53,994	$65,629	$73,099	
.Jlssessnients	$143,182	$124,147	$19,034	$143,182	$143,182	
Tota{'.Revenues	$202,040	$135,783	$73,028	$208,811	$216,281	

'Exyenditures						
.:Aaministrati-ve						
Siryer-vis(rrs :fees	$0	$1,400	$2,000	$3,400	$4,000	
:f]C7t.	$0	$107	$153	$260	$306	
'Engineering	$6,000	$2,868	$3,132	$6,000	$6,000	
1Jisseminatian	$3,500	$4,000	$3,698	$7,698	$7,000	
Ar6itrage	$600	$0	$600	$600	$600	
.Jlssessnient 'Roff	$5,000	$5,000	$0	$5,000	$5,000	
Attamey	$20,000	$883	$19,117	$20,000	$20,000	
Annum Audit	$2,300	$3,000	$900	$3,900	$4,000	
Trustee :fees	$6,500	$4,000	$4,000	$8,000	$8,000	
:Management :fees	$45,000	$22,500	$22,500	$45,000	$45,000	
Infarmatum Tecfinofogy	$1,600	$800	$800	$1,600	$1,600	
Te{eyfione	$150	$18	$57	$75	$150	
'Postage	$500	$106	$194	$300	$300	
Insurance	$5,665	$7,642	$0	$7,642	$8,500	
'Printing & 'Binding	$1,300	$693	$607	$1,300	$1,300	
Lega{ Aa-vertising	$2,000	$323	$1,677	$2,000	$2,000	
Otfier Ciirrent Cfiarges	$250	$0	$250	$250	$250	
Office SiryyCies	$200	$38	$100	$138	$200	
1Jiies, Licenses & Su6scri.ptians	$175	$175	$0	$175	$175	
We6site ComyCiance	$0	$1,750	$0	$1,750	$0	
Tota( .:Aaministrative	 $100,740	$55,303	$59,785	$115,088	$114,381 
1'ieU

Landscaye :Maintenace	$52,000	$15,927	$36,073	$52,000	$52,000	
Lake :Maintenance	$14,000	$5,850	$8,150	$14,000	$14,000	
Waterfaff/'Entry 'PanaJvlaintenance	$5,400	$3,621	$1,780	$5,400	$1,400	
Lake :fountains :Maintenance	$1,400	$340	$2,700	$3,040	$6,000	
:Management	$6,000	$3,000	$3,000	$6,000	$6,000	
'U tiCities	$20,000	$5,583	$8,000	$13,583	$20,000	
(jenera{ :Maintenance	$2,500	$0	$1,000	$1,000	$2,500	
Tota{Yiefa	 $101,300	$34,321	$60,702	$95,023	$101,900 

Tota{'Exyenditures	 $202,040	$89,623	$120,487	$210,111	$216,281 

'Excess '.Revenues/('Exyenditures)	$0	$46,159	($47,459)	($1,300)	$0

Isfes of 'Bartram Park
Community 'De-ve{oyment 'District
GENERAL FUND BUDGET FISCAL YEAR 2020

REVENUES:

Developer Contributions/Assessments

The District will enter into a Funding Agreement with the Developer and levy  maintenance  assessments to Fund the General Fund expenditures the Fiscal Year.

EXPENDITURES:

Administrative:

Supervisors Fees

The Florida Statutes allows each Board member to receive $200 per meeting not to exceed $4,800 in one year. The amount for the fiscal year is based upon five supervisors attending  12  monthly meetings.

FICA Expense

Represents the Employer's share of Social Security and Medicare taxes withheld from the Board of Supervisors checks.

Engineering

The District will contract with England, Thims and Miller as District engineer who provides general engineering services to the District, e.g. attendance and preparation for monthly board  meetings, review invoices, etc.

Dissemination Fees

The Annual Disclosure Report prepared by GMS, LLC required by the Security and Exchange Commission in order to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.

Arbitrage

The District is required to annually  have an arbitrage  rebate calculation  on the District's Series  2015 & 2017 Special Assessment Revenue Bonds.

Assessment Roll

The District's assessment roll administration, GMS, LLC, will provide services to prepare assessment rolls to district property owners.

Attornev
The District has contracted with Hopping, Green and Sams as legal counsel who provides general  legal services to the District, e.g. attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc.

2

IsCes of 13artram Park
Community 1JeveCoyment 1Jistrict
GENERAL FUND BUDGET FISCAL YEAR 2020

Annual Audit

The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The District has contracted with Grau and Associates to prepare the annual audit.

Trustee Fees

The District issued Series 2015 & Series 2017 Special Assessment Bonds, which are held with a Trustee at The Bank of New York Mellon. The amount of the trustee fees is based on the agreement between BNY and the District.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services, LLC.

Information Technologv

The cost related to District's accounting and information systems, District website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

Telephone

Telephone and fax machine.

Postage

Mailing of agenda packages, overnight deliveries, correspondence, etc.

Insurance

Represents the estimated cost for public officials and general liability insurance for the District.

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized  checks,  stationary, envelopes etc.

Legal Advertising

The District is required to advertise various notices for  monthly Board  meetings, public hearings,  etc in a newspaper of general circulation.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

3

Isfes of 13artram Park
Community 1JeveCoyment 1Jistrict
GENERAL FUND BUDGET FISCAL YEAR 2020

Office Supplies
Miscellaneous office supplies.

Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Economic Opportunity for
$175. This is the only expense under this category for the District.

Landscape Maintenance

The District has contracted with a Yellowstone Landscape to provide landscaping and irrigation maintenance services to all the common areas within the District.

Lake Maintenance

The District has contracted with vendor The Lake Doctors to provide monthly water management services to all the lakes throughout the District.

Waterfall/Pond Entry Maintenance

The District has contracted with Crystal Clean to provide maintenance  services  to  waterfalls  and pond at community entrance.

Lake Fountains Maintenance

The District has contracted with The Lake Doctors to provide maintenance of fountains in lakes.

ManaqementCompanv

The District has contracted with Vesta Property Services, Inc. to provide supervision and on-site management services for the District.

Estimated cost for electric, irrigation and water provided by utility company.  Also includes  cost share for reimbursement of JEA irrigation to Celestina Master HOA.

General Maintenance

Estimated cost for general maintenance services of the district.

4

IsCes of 'Bartram Park
Community 'DeveCoyment 'District

'DeGt Service :f'unc{
Series 2015

		.'A.aoytea
'Budget	..'A.ctua{
Tfiru	Projectea
Next	Tota{
Projectea	Proyosea
'Budget	
	'Description	J1! 2019	3/31/19	6 :Mont/is	9/30/19	J1! 2020	
	
'.Revenues						
	..'A.ssessments	$441,269	$307,294	$133,975	$441,269	$441,269	
	Interest Income	$100	$3,585	$3,600	$7,185	$100	
	Carry :forwaraSuryfus*	$280,240	$278,769	$0	$278,769	$311,954	
	Tota{'.Revenues	$721,609	$589,648	$137,575	$727,223	$753,323	
	
'Exyenditures						
	Series 2015						
	Interest - ll/01	$160,916	$158,728	$0	$158,728	$156,038	
	Princiya{- 11/01	$115,000	$100,000	$0	$100,000	$110,000	
	Interest - 05/01	$158,400	$0	$156,541	$156,541	$153,631	
	Tota{'Ex}!_enditures	$434,316	$258,728	$156,541	$415,269	$419,669	
							
	'Excess '.Revenues	$287,293	$330,919	($18,965)	$311,954	$333,654	
''Refwets excess revenue at fisca[ year enawss reserve furu£amount	11/1/20 Interest	
$153,631	
11/1/20 Princiya{	$110,000	
	$263,631	

Gross	Gross	
   Residential Type	Units	Per Unit	Assesment		
68'	141	$1,205	$169,905	
73'	90	$1,388	$124,920	
83'	82	$1,458	$119,556	
   90'	35	$1,572	$55,020 	

I Total	348	$469,401  I
    Less: Discounts & Collections  6%	$28 141 
   Net Annual Assesment	$441,260 

5

IsCes of 'Bartram Park		.'Amortization ScfiecCuCe Community 1JevetiJyme:nt 1Jistrict	Series 2015, Syecia(.'Assessment 'Bonds

('Term 'Bonas 1Jue comEined)

Date	Balance	Principal	Interest	Annual

11/1/19	$6,265,000	$ 110,000	$ 156,038	$	424,438	
5/1/20	$6,155,000	$	$ 153,631	$	
11/1/20	$6,155,000	$ 110,000	$ 153,631	$	417,263	
5/1/21	$6,045,000	$	$ 151,225	$	
11/1/21	$6,045,000	$ 115,000	$ 151,225	$	417,450	
5/1/22	$5,930,000	$	$ 148,709	$	
11/1/22	$5,930,000	$ 120,000	$ 148,709	$	417,419	
5/1/23	$5,810,000	$	$ 146,084	$	
11/1/23	$5,810,000	$ 130,000	$ 146,084	$	422,169	
5/1/24	$5,680,000	$	$ 143,241	$	
11/1/24	$5,680,000	$ 135,000	$ 143,241	$	421,481	
5/1/25	$5,545,000	$	$ 140,288	$	
11/1/25	$5,545,000	$ 140,000	$ 140,288	$	420,575	
5/1/26	$5,405,000	$	$ 137,225	$	
11/1/26	$5,405,000	$ 165,000	$ 137,225	$	439,450	
5/1/27	$5,240,000	$	$ 133,100	$	
11/1/27	$5,240,000	$ 170,000	$ 133,100	$	436,200	
5/1/28	$5,070,000	$	$ 128,850	$	
11/1/28	$5,070,000	$ 180,000	$ 128,850	$	437,700	
5/1/29	$4,890,000	$	$ 124,350	$	
11/1/29	$4,890,000	$ 190,000	$ 124,350	$	438,700	
5/1/30	$4,700,000	$	$ 119,600	$	
11/1/30	$4,700,000	$ 195,000	$ 119,600	$	434,200	
5/1/31	$4,505,000	$	$ 114,725	$	
11/1/31	$4,505,000	$ 205,000	$ 114,725	$	434,450	
5/1/32	$4,300,000	$	$ 109,600	$	
11/1/32	$4,300,000	$ 220,000	$ 109,600	$	439,200	
5/1/33	$4,080,000	$	$ 104,100	$	
11/1/33	$4,080,000	$ 230,000	$ 104,100	$	438,200	
5/1/34	$3,850,000	$	$	98,350	$	
11/1/34	$3,850,000	$ 240,000	$	98,350	$	436,700	
5/1/35	$3,610,000	$	$	92,350	$	
11/1/35	$3,610,000	$ 250,000	$	92,350	$	434,700	

6

Isfes of	artram Park	.Jlmortization scfieaule
Community 'Devewyrnent 'District	Series 2015,  Syecia{.Jlssessment 'Bonds

('Term 'Bonas 'Due Combined)

Date	Balance	Principal	Interest	Annual	

5/1/36	
$ 3,360,000	
$	
$	86,100	
$	
11/1/36	$ 3,360,000	$	265,000	$	86,100	$	437,200	
5/1/37	$ 3,095,000	$	$	79,309	$	
11/1/37	$ 3,095,000	$	280,000	$	79,309	$	438,619	
5/1/38	$ 2,815,000	$	$	72,134	$	
11/1/38	$ 2,815,000	$	295,000	$	72,134	$	439,269	
5/1/39	$ 2,520,000	$	$	64,575	$	
11/1/39	$ 2,520,000	$	310,000	$	64,575	$	439,150	
5/1/40	$ 2,210,000	$	$	56,631	$	
11/1/ 40	$ 2,210,000	$	325,000	$	56,631	$	438,263	
5/1/41	$ 1,885,000	$	$	48,303	$	
11/1/41	$ 1,885,000	$	340,000	$	48,303	$	436,606	
5/1/42	$ 1,545,000	$	$	39,591	$	
11/1/42	$ 1,545,000	$	360,000	$	39,591	$	439,181	
5/1/43	$ 1,185,000	$	$	30,366	$	
11/1/43	$ 1,185,000	$	375,000	$	30,366	$	435,731	
5/1/44	$	810,000	$	$	20,756	$	
11/1/44	$	810,000	$	395,000	$	20,756	$	436,513	
5/1/45	$	415,000	$	$	10,634	$	
11/1/45	$	415,000	$	415,000	$	10,634	$	436,269	
Totals		$ 6,265,000	$ 5,263,694	$	11,687,0941	

7

IsCes of r.Bartram Park
Community 1Jevefoyme.nt 1Jistrict

1Je&t Service :funa
Series 2017

		.7uioytea
'.Buaget	.Jlctua{
'I'firu	Projectea
Next	'lota{
Projected"	Proyosea
13udjJet	
	'Descr1:E._tion	J1j 2019	3/31/19	6 :Montfis	9/30/19	J1/ 2020	
	
'Revenues						
	.:Assessments	$340,544	$127,259	$213,285	$340,544	$340,544	
	Interest Income	$1,000	$2,094	$2,000	$4,094	$1,000	
	Pr(JJayment	$0	$21,186	$3,814	$25,000	$0	
	Carry :forwaraSuryfus*	$174,147	$186,260	$0	$186,260	$233,479	
	'lota{'Revenues	$515,691	$336,799	$219,099	$555,898	$575,023	
	
'Expenditures						
	Series 2017						
	Interest - 11/01	$124,147	$124,147	$0	$124,147	$122,691	
	Principa{- 11/01	$50,000	$50,000	$0	$50,000	$95,000	
	Interest - 05/01	$123,272	$0	$123,272	$123,272	$122,691	
	Pr(JJayment - 05/01	$0	$0	$25,000	$25,000	$0	
	'lota{'EX,£enditures	$297,419	$174,147	$148,272	$322,419	$340,381	
							
	'Excess 'Revenues	$218,272	$162,652	$70,827	$233,479	$234,642	
''Ref wets excess revenue at.fisca( year em{ wss reserve June[ amount	11/1/20 Interest	
$121,028	
11/1/20 Principa{	$100,000	
	 	$221,028 	
Gross	Gross	
   Residential Type	Units	Per Unit	Assesment		
68'	88	$1,205.16	$106,054.08	
73'	92	$1,388.90	$127,778.80	
83'	47	$1,458.02	$68,526.94	
   90'	41	$1,571.60	$64,435.60 	

I Total	268	$366,795 I
    Less: Discounts & Collections 6%	$22,008 
   Net Annual Assesment	$344,788 

8

IsCes of 'Bartram Park		.Jlmortization ScfiecCuie Community 'Devewyment 'District	Series 2017, Syecia(.'Assessment 'Bonds

('Ierm 'Bonds 'Due ComEined)

Date	Balance	Principal	Interest	Annual

11/1/19	$5,270,000	$	95,000	$ 122,691	$	340,963	
5/1/20	$5,175,000		$ 122,691	$	
11/1/20	$5,175,000	$ 100,000	$ 121,028	$	343,719	
5/1/21	$5,075,000		$ 121,028	$	
11/1/21	$5,075,000	$ 100,000	$ 119,278	$	340,306	
5/1/22	$4,975,000		$ 119,278	$	
11/1/22	$4,870,000	$ 105,000	$ 117,528	$	341,806	
5/1/23	$4,870,000		$ 115,691	$	
11/1/23	$4,870,000	$ 110,000	$ 116,272	$	341,963	
5/1/24	$4,760,000		$ 114,072	$	
11 /1/24	$4,760,000	$ 115,000	$ 114,072	$	343,144	
5/1/25	$4,645,000		$ 111,772	$	
11/1/25	$4,645,000	$ 120,000	$ 111,772	$	343,544	
5/1/26	$4,525,000		$ 109,372	$	
11/1/26	$4,525,000	$ 125,000	$ 109,372	$	343,744	
5/1/27	$4,400,000		$ 106,872	$	
11/1/27	$4,400,000	$ 125,000	$ 106,872	$	343,744	
5/1/28	$4,275,000		$ 104,272	$	
11/1/28	$4,275,000	$ 135,000	$ 104,272	$	343,544	
5/1/29	$4,140,000		$ 101,150	$	
11/1/29	$4,140,000	$ 140,000	$ 101,150	$	342,300	
5/1/30	$4,000,000		$	97,913	$	
11/1/30	$4,000,000	$ 145,000	$	97,913	$	340,825	
5/1/31	$3,855,000		$	94,559	$	
11/1/31	$3,855,000	$ 150,000	$	94,559	$	344,119	
5/1/32	$3,705,000		$	90,975	$	
11/1/32	$3,705,000	$ 160,000	$	90,975	$	341,950	
5/1/33	$3,545,000		$	87,275	$	
11/1/33	$3,545,000	$ 165,000	$	87,275	$	344,550	
5/1/34	$3,380,000		$	83,344	$	
11/1/34	$3,380,000	$ 175,000	$	83,344	$	341,688	
5/1/35	$3,205,000		$	79,297	$	
11/1/35	$3,205,000	$ 185,000	$	79,297	$	343,594	

9

IsCes of 1Bartram Park		.'Amortization Scfiec(ufe Community 1Jevefuyment 1Jistrict	Series 2017, S_pecia{.'Assessment 'Bond's

('Term 'BoncCs Vue	ComEinea)

Date	Balance	Principal	Interest	Annual	

5/1/36	
$3,020,000		
$	75,019	
$	
11/1/36	$3,020,000	$ 190,000	$	75,019	$	340,038	
5/1/37	$2,830,000		$	70,625	$	
11/1/37	$2,830,000	$ 200,000	$	70,625	$	341,250	
5/1/38	$2,630,000		$	66,000	$	
11/1/38	$2,630,000	$ 210,000	$	66,000	$	342,000	
5/1/39	$2,420,000		$	60,750	$	
11/1/39	$2,420,000	$ 220,000	$	60,750	$	341,500	
5/1/40	$2,200,000		$	55,250	$	
11 /1/40	$2,200,000	$ 230,000	$	55,250	$	340,500	
5/1/41	$1,970,000		$	49,500	$	
11/1/41	$1,970,000	$ 240,000	$	49,500	$	339,000	
5/1/42	$1,730,000		$	43,375	$	
11 /1/42	$1,730,000	$ 255,000	$	43,375	$	341,750	
5/1/43	$1,475,000		$	37,000	$	
11/1/43	$1,475,000	$ 265,000	$	37,000	$	339,000	
5/1/44	$1,210,000		$	30,250	$	
11/1/44	$1,210,000	$ 280,000	$	30,250	$	340,500	
5/1/45	$ 930,000		$	23,250	$	
11/1/45	$ 930,000	$ 295,000	$	23,250	$	341,500	
5/1/46	$ 635,000		$	15,875	$	
11/1/46	$ 635,000	$ 310,000	$	15,875	$	341,750	
5/1/47	$ 325,000		$	8,125	$	
11/1/47	$ 325,000	$ 325,000	$	8,125	$	341,250	

Totals	 	$5,270,000	$4,507,266	$ 9,915,5381

10

FIFTH ORDER OF BUSINESS

RESOLUTION 2019-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT IMPLEMENTING SECTION 190.006(3)(A)(2)(c), FLORIDA STATUTES, AND INSTRUCTING THE ST. JOHNS COUNTY SUPERVISOR OF ELECTIONS TO CONDUCT THE DISTRICT'S GENERAL ELECTION

WHEREAS, the Isles of Bartram Park 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 St. Johns County, Florida; and

WHEREAS, the Board of Supervisors of the District (hereinafter the "Board") seeks to implement section 190.006(3)(A)(2)(c), Florida Statutes, and to instruct the St. Johns County Supervisor of Elections to conduct the District's General Elections.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT:

Section 1.	The Board is currently comprised of the following individuals: Zenzi Rogers, Chris Mayo, Joseph Panchula, Virginia Feiner and Mike Della Penta.

Section 2.	The term of office for each member of the Board is as follows:

Seat	Supervisor	Term Expiration Date	
Seat 1	Zenzi Rogers	11/2020	
Seat 2	Chris Mayo	11/2022	
Seat 3	Joseph Panchula	11/2020	
Seat 4	Virginia Feiner	11/2022	
Seat 5	Mike Della Penta	11/2020	

Section 3.	Seat _,	currently held by 	and Seat _,	currently

held by --------

, are scheduled for the General Election in November 2020.

Section 4.	Members of the Board receive $200 per meeting for their attendance and no Board member shall receive more than $4,800 per year.

Section 5.	The term of office for the individuals to be elected to the Board in the November 2020 General Election is four years.

Section 6.	The new Board members shall assume office on the second Tuesday following their election.

1

Section 7. The District hereby instructs the Supervisor of Elections to conduct the District's General Elections on the ballot of the 2020 General Election. The District understands that it will be responsible to pay for its proportionate share of the general election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor of Elections.

PASSED AND ADOPTED THIS	DAY OF 	_,	2019.

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

CHAIRNICE CHAIR

ATTEST:

SECRETARY/ASSISTANT SECRETARY

2

SIXTH ORDER OF BUSINESS

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA

TABLE OF CONTENTS

INDEPENDENT AUDITOR'S REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements: Statement of Net Position
Statement of Activities Fund Financial Statements:
Balance Sheet - Governmental Funds
Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Notes to the Financial Statements

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund
Notes to Required Supplementary Information

Page 1-2
3-6

7
8

9

10

11

12
13-21

22
23

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS	24-25
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	26
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	27-28

Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT

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

To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida

Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of Isles of Bartram Park Community Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 30, 2018, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. 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 believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
/	financial position of the governmental activities and each major fund of the District as of September 30, 2018, and the respective  changes  in financial  position  thereof  for the fiscal year then ended in accordance with
accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the 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. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about 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 do 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.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated March 28, 2019, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.

Report on Other Legal and Regulatory Requirements

We have also issued our report dated March 28, 2019, on our consideration of the District's compliance with the requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.
i?,,,,..,J-a..
March 28, 2019

2

MANAGEMENT'S DISCUSSION AND ANALYSIS

Our discussion and analysis of Isles of Bartram Park Community Development District, St. Johns County, Florida ("District") provides a narrative overview of the District's financial activities for the fiscal year ended September 30, 2018. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($3,969,611).

The change in the District's total net position in comparison with the prior fiscal year was $507,064, an increase. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2018, the District's governmental funds reported combined ending fund balances of
$880,470, a decrease of ($4,795,976) in comparison with the prior fiscal year. A portion of fund balance is restricted for debt service and capital projects and the remainder is unassigned fund balance which is available for spending at the District's discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government­ wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicatorofwhetherthefinancial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by special assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

3

OVERVIEW OF FINANCIAL STATEMENTS (Continued}

Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund, and capital projects fund, all of which are considered major funds.

The District adopts an annual appropriated budget for its general and debt service funds. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, liabilities exceeded assets at the close of the most recent fiscal year.

Key components of the District's net position are reflected in the following table:

NET POSITION
SEPTEMBER 30,
 	2018	2017		
Assets, excluding capital assets	$	942,087	$	5,744,307	
Capital assets, net of depreciation	7,015,351	1,954,969	
Total assets
Liabilities, excluding long-tenn liabilities	 	7,957,438	
185,764	7,699,276 
204,327	
Long-tenn liabilities	11,741,285	11,971,624	
Total liabilities	 	11,927,049	12,175,951 
Net Position	
Net im.estment in capital assets	(4,720,309)	(5,042,309)	
Restricted	740,859	555,987	
Unrestricted	 	9,839	9,647 	
Total net position	$       (3,969,611)   $	(4,476,675)	

The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

4

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The restricted portion of the District's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District's other obligations.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
 	2018	2017	
Re1.enues:
Program re1.enues
Charges for services	$	994,994    $	572,390 Operating  grants and contributions			86,181		21,158
Capital  grants and contributions	224,400	491
General re1.enues	 	463	600 
Total re1.enues	1,306,038	594,639 Expenses:
General go1.emment	99,393	94,779
Maintenance and operations	219,966	38,844
Interest on long-term debt	479,615	327,580 Bond issue costs		267,651

Total expenses	798,974	728,854

Change in net position	507,064	(134,215)
Net position - beginning	(4,476,675)	(4,342,460)

Net position - ending	$      (3,969,611)   $	(4,476,675)

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2018 was $798,974. The costs of the District's activities were partially funded by program revenues. Program revenues are comprised primarily of assessments and Developer contributions. .

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2018.

5

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2018, the District had $7,141,097 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $125,746 has been taken, which resulted in a net book value of $7,015,351. More detailed information about the District's capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2018, the District had $11,730,000 Bonds outstanding for its governmental activities. More detailed information about the District's capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS

The District anticipates that the maintenance and operations will increase in the subsequent year.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Isles of Bartram Park Community Development District's Finance Department at 475 West Town Place, Suite 114, St. Augustine, Florida, 32092.

6

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2018

Governmental
	  Activities		
ASSETS
Cash	
$	16,507	
Assessments receivable	246,356	
Due from Developer	55,672	
Restricted assets:
Investments	
623,552	
Capital assets:
Nondepreciable	
3,887,234	
Depreciable, net	3,128,117	
Total assets	7,957,438	
LIABILITIES
Accounts payable	
61,617	
Accrued interest payable	124,147	
Non-current liabilities:
Due within one year	
150,000	
Due in more than one year	11,591,285	
Total liabilities	11,927,049	
NET POSITION
Net investment in capital assets	
(4,720,309)	
Restricted for debt service	740,859	
Unrestricted	9,839	
Total net position	$ 	{3,969,611}	

See notes to the financial statements

7

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT  OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018

Net (Expense) Revenue and Changes in Net
Program Revenues		Position Charges	Operating	Capital
for	Grants and	Grants and	Governmental
Functions/Programs	 Expenses	 	Services	Contributions Contributions	Activities	 Primary government:
Governmental activities:
General government	$	99,393	$	99,393	$	78,403	$	$	78,403	
Maintenance and operations	219,966	15,546		224,400	19,980	

Interest on long-term debt Total governmental activities

 	479,615	880,055	7,778	408,218
 	798,974	994,994	86,181	224,400	506,601 

General revenues:		
Miscellaneous	 	463 	
Total general revenues	 	463 	
Change in net position	507,064	
Net position - beginning	(4,476,675)	
Net position - ending	$	(3,969,611)	

See notes to the financial statements

8

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2018

Major Funds		Total	
Debt	Capital	Governmental	
 General	Service	Projects	Funds		
ASSETS
Cash	
$	16,507	
$	
$	
$	16,507	
Investments		617,927	5,625	623,552	
Assessments receivable	3,419	242,937		246,356	
Due from Developer	55,672			55,672	
Due from other funds		4,142		4,142	
Total assets	$ 	75,598	$	865,006	$	5,625	$	946,229

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	61,617	$	$	$	61,617	
Due to other funds	4,142	4,142	
Total liabilities	 	65,759		65,759	

Fund balances:		

Restricted for:		
Debt service		865,006				865,006	
Capital projects				5,625		5,625	
Unassigned	9,839					9,839	
Total fund balances	9,839   		865,006	 		5,625	 		880,470	

Total liabilities and fund balances	 $	75,598	$	865,006	$	5,625	$	946,229 

See notes to the financial statements

9

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET-GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2018

Fund balance - governmental funds
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets

7,141,097

$	880,470

Accumulated depreciation
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund

(125,746)	7,015,351

statements.	All liabilities, both current and long-term, reported in the government-\i\lide financial statements.
Accrued interest payable	are	

(124,147)		
Bonds payable, net of premiums/discounts		(11,741,285)	(11,865,432)	
Net position of governmental activities			$	(3,969,611)	

See notes to the financial statements

10

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018

REVENUES

Major Funds	Total

Debt	Capital	Governmental
 General	Service	Projects	Funds	

Assessments	$	114,939	$	880,055	$	$	994,994
Developer contributions	78,403	78,403
Interest	7,778	6,628	14,406
Miscellaneous revenues	 	463	463 
Total revenues	 193,805	887,833	6,628	1,088,266

EXPENDITURES
Current:
General government	99,393	99,393
Maintenance and operations	94,220	94,220 Debt Service:
Principal	230,000	230,000
Interest	492,273	492,273
Capital outlay	4,968,356	4,968,356

Total expenditures	 	193,613	722,273	4,968,356	5,884,242

Excess (deficiency) of revenues
over (under) expenditures	192	165,560	(4,961,728)	(4,795,976)

OTHER FINANCING SOURCES (USES)
lnterfund transfer in	6,993	6,993
Interfund transfer (out)	{6,993}	{6,993}
Total other financing sources (uses)	 			6,993		{6,993}		 Net change in fund balances		192	172,553	(4,968,721)	(4,795,976)
Fund balances - beginning	 	9,647	692,453	4,974,346	5,676,446

Fund balances - ending	$ 	9,839	$	865,006	$	5,625	$	880,470

See notes to the financial statements
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ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities

$ (4,795,976)

are different because:
Depreciation on capital assets is not recognized in the governmental fund statement but is reported as an expense in the statement of		
activities.	(125,746)	
Governmental funds report capital outlays as expenditures; hovVever, the cost of capital assets is eliminated in the statement of activities and capitalized in the statement of net position.	

4,968,356	
Governmental funds report Developer contributions for capital assets as revenue in the government wide financial statements \Nhile the amounts are not recorded on the fund financial statements.	

217,772	
Repayment of long-term liabilities are reported  as expenditures  in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

230,000	
The change in accrued interest on long-term liabilities bet\Neen the current and prior fiscal year is recorded in the  statement  of  activities but not in the fund financial statements.	

12,319	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

 	339 	
Change in net position of governmental activities	   $	507,064 	

See notes to the financial statements
12

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS NOTE 1- NATURE OF ORGANIZATION AND REPORTING ENTITY
Isles of Bartram Park Community Development District ("District") was established by Ordinance 2006-157 of
the Board of County Commissioners of St. Johns County, pursuant to the Uniform Community Development District Act of 1980, and otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue Bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2018, four of the Board members are affiliated with Standard Pacific of Florida (the "Developer").

The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. (Operating-type special assessments for maintenance and debt service are treated as charges for services.); and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

13

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the "Uniform Method of Collection" under Florida Statutes. Direct collected assessments are due as set forth in the annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the Uniform Method are noticed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
The capital projects fund is used to account for the costs of major infrastructure acquired by the District and also to accumulate capital reserves for future maintenance costs and capital projects.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Inter-local Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets Infrastructure - drainage Infrastructure - entry features

Years 30
15

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

15

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance -Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance - Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3- BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

a)	Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the upcoming October 1.
b} A public hearing is conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 - DEPOSITS AND INVESTMENTS

Deposits
The District's cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments
The District's investments were held as follows at September 30, 2018:
   Amortized Cost	Credit Risk	Maturities	 Fidelity  lmestment Treasury 1 695	 $	623,552		NIA		N/A
$	623,552

Credit risk- For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk- The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.

17

NOTE 4 - DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District's investments have been reported at amortized cost above.

NOTE 5 - INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

lnterfund receivables and payables at September 30, 2018 were as follows:

 Fund	Receivable	Payable

General Debt service

$	$	4,142
 	4,142	
$	4,142	$	4,142

The outstanding balances between funds result primarily from the time lag between the dates that transactions are recorded in the accounting system and payments between funds are made. In the case of the District, the balances between the general fund and the debt service fund relate to interest income collected in the general fund that have not yet been transferred to the debt service fund.

lnterfund transfers for the fiscal year ended September 30, 2018 were as follows:

 Fund	Transfers in	Transfers out 

Debt senA ce
Capital projects

$	6,993 $
 	6,993 
   $	6,993	$		6,993 

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the capital projects fund to the debt service fund were made in accordance with the Bond Indentures.

18

NOTE 6 - CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2018 was as follows:

Go1.emmental activities
Capital assets, not being depreciated	Beginning	Ending
 	Balance	Additions	Reductions	Balance		
Land lmpro1.ements	$	$	3,887,234	$	$	3,887,234	
Infrastructure in progress	1,954,969	5,186,128	7,141,097	
Total capital assets, not being depreciated	 	1,954,969	9,073,362	7,141,097	3,887,234		
Capital assets, being depreciated		
Infrastructure - drainage	2,735,356	2,735,356	
Infrastructure - entry features	 	518,507	518,507		
Total capital assets, being depreciated	3,253,863	3,253,863	
Less accumulated depreciation for:		
Infrastructure - drainage	(91,179)	(91,179)	
Infrastructure - entry features	(34,567)	(34,567)	
Total accumulated depreciation	(125,746)	(125,746)	
Total capital assets, being depreciated, net	3,128,117	3,128,117	
Go1.emmental activities capital assets, net	 	$	1,954,969	$	12,201,479	$	7,141,097	$	7,015,351		

The majority of the improvements were acquired from the Developer in accordance with various acquisition agreements. The capital assets include $217,772 of costs conveyed by the Developer to the District.

Depreciation was charged to maintenance and operations.

NOTE 7 - LONG-TERM LIABILITIES

Series 2015
On November 5, 2015, the District issued $6,725,000 of Special Assessment Bonds, Series 2015 consisting of
$1,300,000 Term Bonds Series 2015 due November 1, 2025 with a fixed interest rate of 4.375%, $2,060,000 Term Bonds Series 2015 due November 1, 2035 with a fixed interest rate of 5.000%, and $3,365,000 Term Bonds Series 2015 due November 1, 2045 with a fixed interest rate of 5.125%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing November 1, 2016 through November 1, 2045.

The Series 2015 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the year as the District prepaid $100,000 of the Bonds.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2018.

19

NOTE 7 - LONG-TERM LIABILITIES (CONTINUED)

Series 2017
On August 16, 2017, the District issued $5,345,000 of Special Assessment Bonds, Series 2017 consisting of
$450,000 Term Bonds due November 1, 2022 with a fixed interest rate of 3.5%, $600,000 Term Bonds due November 1, 2027 with a fixed interest rate of 4%, $1,655,000 Term Bonds due November 1, 2037 with a fixed interest rate of 4.625%, and $2,640,000 Term Bonds due November 1, 2047 with a fixed interest rate of 5%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing November 1, 2018 through November 1, 2047.

The Series 2017 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2018.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2018 were as follows:

Gm.emmental activities Bonds payable:	Beginning	Ending	Due Within
 	Balance	Additions	Reductions	Balance	One Year 	
Series 2015	$	6,615,000    $	$	230,000    $	6,385,000    $	100,000	
Less: original issue discount	49,548	1,770	47,778	
Series 2017	5,345,000	5,345,000	50,000	
Plus: original issue premium	61,172	2,109	59,063	
Total	   $    11,971,624	$	$	230,339    $    11,741,285	$	150,000 	

At September 30, 2018, the scheduled debt service requirements on the long-term debt were as follows:

 	Gm.emmental Actil.ities 
Year ending
September 30:	Principal	Interest	Total
2019	$	150,000	$	562,688	$	712,688	
2020	205,000	555,556	760,556	
2021	210,000	547,331	757,331	
2022	215,000	538,909	753,909	
2023	225,000	530,181	755,181	
2024-2028	1,340,000	2,492,391	3,832,391	
2029-2033	1,735,000	2,134,272	3,869,272	
2034-2038	2,190,000	1,660,203	3,850,203	
2039-2043	2,790,000	1,042,731	3,832,731	
2044-2048	 	2,670,000	164,524		2,834,524
Total	 $	11,730,000    $	10,228,786    $	21,958,786 

20

NOTE 8 - DEVELOPER TRANSACTIONS

The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $78,403 which includes a receivable of $55,672 at September 30, 2018.

In addition, the Developer remitted assessments of $522,230 to the District during the current fiscal year.

NOTE 9 - CONCENTRATION

The District's activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District's operations.

NOTE 10 - MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 11 - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

21

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018

	
Budgeted
    Amount	 Original & Final	

Actual Amounts	Variance Vvith Final Budget - Positive
{Negative}	
REVENUES
Assessments	
$	110,974	
$	114,939	
$	3,965	
Developer contributions	91,066	78,403	(12,663)	
Miscellaneous income	 	463	463 
Total revenues	202,040 		193,805 		{8,235}

EXPENDITURES
Current:
General government	100,740	99,393	1,347	
Maintenance and operations	101,300	94,220	7,080	
Total expenditures	 	202,040		193,613	 	8,427	
Excess (deficiency) of revenues over (under) expenditures	
$  		
192	
    $	192	
Fund balance - beginning	 		9,647		
Fund balance - ending	    $	9,839 	

See notes to required supplementary information

22

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY  INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2018.

23

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

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS  PERFORMED  IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Isles of Bartram Park Community Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 30, 2018, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our opinion thereon dated March 28, 2019.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section
/	and was not designed to identify  all deficiencies  in internal  control that might be material  weaknesses  or,
'V	significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal
control that we consider to be material weaknesses. However, material weaknesses may exist that have not
been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

24

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
i?4,,,, J--(l,,,.,,.,_.,   .i;;,._
March 28, 2019

25

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

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida

We have examined Isles of Bartram Park Community Development District, St. Johns County, Florida's ("District") compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2018. Management is responsible for District's compliance with those requirements. Our responsibility is to express an opinion on District's compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2018.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Isles of Bartram Park Community Development District, St. Johns County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

March 28, 2019

26

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

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Isles of Bartram Park Community Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 30, 2018, and have issued our report thereon dated March 28, 2019.

Auditor's Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements

We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor's Report on an examination conducted in accordance with A/CPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 28, 2019, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Ill. Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Isles of Bartram Park Community Development District, St. Johns County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Isles of Bartram Park Community Development District, St. Johns County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

March 28, 2019

27

REPORT TO MANAGEMENT

1/ CURRENT YEAR FINDINGS AND RECOMMENDATIONS
V	None
PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

Ill. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor's report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2017.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2018.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2018.

J

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted. It is management's responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

28

NINTH ORDER OF BUSINESS

C.

a 
Supervisor of Elections

April 22, 2019

Isles of Bartram Park COD
Attn: Shelby Stephens, Recording Secretary 475 West Town Place, Suite 114
St. Augustine, FL 32092 Dear Ms. Stephens:
In response to your request regarding Section 190.006(3)(a)(2)(d), Florida Statutes, the following information is applicable for:

Isles of Bartram Park COD

361 registered voters in St. Johns County

This number is based on the streets within the legal description on file with our office. Please contact us if we may be of further assistance.
Sincerely,
   '	{,i)
VickyC s
Supervisor of Elections VO/ew

!•'L 32095 • P 904.823 22::l8	F 904.823 .2249 •

4455  ,\venue	#101 • SL

A.

Is[es of 'Bartram Park
Community 'Devefoyment 'District
V.nauditecf :f inancia! Statements
as of
:M.arcfi 31,   2019

Isfes of 1Jartram Park Comm:unit 1Jeve vrnent District Comfiined'.Balance Slieet

(jeneraf	.'Marcfi 31, 2019

(jovernmenta[ :fundTyyes

1Je6t Service	

Cayitaf
Project	

(.'Memorandum On[y)
2019	
..'Assets:					
Casfi	
$76,892			
$76,892	
Investments:					
Series 2015:
'.Reserve		

$221,019		

$221,019	
Interest		$0		$0	
'.Revenue		$312,126		$312,126	
Sinking :fund		$3		$3	
'Preyayment		$18,028		$18,028	
Construction			$5,634	$5,634	
Series 2017:					
'.Reserve		$172,575		$172,575	
Interest		$11,937		$11,937	
'.Revenue		$125,941		$125,941	
'Preyayment		$21,636		$21,636	
Construction			$5	$5	
Cost of Issuance			$46	$46	
1Jue from (genera[:fund		$10,284		$10,284	
Totaf ..'Assets	$76,892	$893,550	$5,684	$976,126	

£.ia6ifiUes:					
.Jlccounts Paya6{e	$9,689			$9,689	
.Jlccrued 'Exyenses				$0	
1Jue to Otfier				$0	
1Jue to (genera[ :fund				$0	
1Jue to 1Je6t Service 2015	$7,146			$7,146	
1Jue to 1Je6t Service 2017	$3,137			$3,137	
.Jlccruedinterest Payab[e				$0	
.Jlccrued'Princiya[Paya6[e				$0	
1Jeferred '.Revenue				$0	
:fund'.Balances:					
'.Restricted for 1Je6t Service		$893,550		$893,550	
'.Restricted for Cayita[ 'Projects			$5,684	$5,684	
:NonsyendaMe				$0	
'Unassigned	$56,919			$56,919	
Totaf £.ia6ifities & :fund'Equity	$76,892	$893,550	$5,684	$976,126	

Page 1

Isfes of 1Jartram Pari Community_ 'DeveCqpment 'District (g'ENE'JU,L Y(.L'N'D
Statement of '.Revenues & 'Exyendltures
]'or Ifie Period'Endlng :Maren 31, 2019

.7laoytea 'Bwfget	Prorate£ Tfiru
3/31/19	.7lctua[ Tfiru
3/31/19	

Yariance	

'.R'EY'EN'l.1.'ES:		
Devefoyer ContriGutions	$58,859	$11,635	$11,635	$0	
.'Assessment - Tax '.Ro[[	$106,827	$105,970	$105,970	$0	
.'Assessment - Direct	$36,355	$18,177	$18,177	$0	

TOTM 'R..'EY'E:NU.'ES	 	$202,040	$135,783	$135,783	$0 I
'EXP'E:N'DIT'U'.R'ES:	

.7lD:MI:NIST'R...7l'.l1Y'E:		
Suyervisors	$0	$0	$1,400	($1,400)	
J'IC.7l 'Exyense	$0	$0	$107	($107)	
'Engineering	$6,000	$3,000	$2,868	$132	
Dissemination	$3,500	$1,750	$4,000	($2,250)	
.'Arbitrage	$600	$0	$0	$0	
.'Assessment '.Ro[[	$5,000	$5,000	$5,000	$0	
.'Attorney J'ees	$20,000	$10,000	$883	$9,117	
.7lnnua[ .7lwiit	$2,300	$3,000	$3,000	$0	
Trustee J'ees	$6,500	$4,000	$4,000	$0	
:Management J'ees	$45,000	$22,500	$22,500	$0	
Information Tecfino[ogy	$1,600	$800	$800	$0	
Tefeyfione	$150	$75	$18	$57	
Postage	$500	$250	$106	$144	
Insurance	$5,665	$5,665	$7,642	($1,977)	
Printing ana'Bindlng	$1,300	$650	$693	($43)	
Lega[ .'Advertising	$2,000	$1,000	$323	$677	
Otfier Current Charges	$250	$125	$0	$125	
Office Suyy6es	$200	$100	$38	$62	
Dues, Licenses & SuEscriytions	$175	$175	$175	$0	
'Website Comy6ance	$0	$0	$1,750	($1,750)	
TOT.7l.C .7lD:MI:NIST'R...7l'.l1Y'E	 	$100,740	$58,090	$55,303	$2,7871

'FI'ELD:		
Landscape :Maintenance	$52,000	$26,000	$15,927	$10,073		
Lafie :Maintenance	$14,000	$7,000	$5,850	$1,150		
'Waterfa[[/'Entry Pone£:Maintenance	$1,400	$700	$0	$700		
Lafie ]'ountains :Maintenance	$5,400	$2,700	$3,040	($340)		
:Management	$6,000	$3,000	$3,000	$0		
'Uti6ties	$20,000	$10,000	$5,583	$4,417		
(genera[:Maintenance	$2,500	$1,250	$0	$1,250		
TOTM J']'ELD	 	$101,300	$50,650	$33,400 	$17,250 I	
'.TOT.7l.C 'EXP'E:N'DI'.T'U'R..'ES	 	$202,040	$108,740	$88,703 	$20,0371	
'EXC'ESS '.R'EY'E:NU.'ES ('EXP'E:N'DIT'U'R..'ES)	($0)	$47,080		
yu:N'D 'BM.Jl'NC'E - 'Beginni'll{J	$0	$9,840		
Yl.1-:N'D 'BM.'A.'NC'E - 'Endlng	($0)	$56,919		

Page 2

Is(es of 'Bartram Park.
Community '.De-ve(qpment '.District
/genera[ j'una
:Montli 'By :Montli Income State:ment
:fisca[year 2018

'.Revenues:

Octo6er	:N<rve:m6er	'Dece:m6er	Januan	:feurua	:Marcli	.7lpri[	:Ma	June	Juli	.7lt     ,st	Se te:m6er	'Tota[

'DeveCoyer Contri6utions/.7lssessments	$20,724	$12,438	$50,879	$45,872	$3,257	$2,612	$0	$0	$0	$0	$0	$0	$135,783	
'Tota['Revenues	$20,724	$12,438	$50,879	$45,872	$3,257	$2,612	$0	$0	$0	$0	$0	$0	$135,7831	

'.Expenditures:														
.7t£ministrative														
Suyervisors	$0	$0	$600	$0	$800	$0	$0	$0	$0	$0	$0	$0	$1,400	
:FICA '.Exyense	$0	$0	$46	$0	$61	$0	$0	$0	$0	$0	$0	$0	$107	
'.Engineering	$0	$0	$0	$0	$2,418	$450	$0	$0	$0	$0	$0	$0	$2,868	
'Disse:mination	$583	$583	$583	$583	$1,083	$583	$0	$0	$0	$0	$0	$0	$4,000	
.7lr6itrage	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
.7lssessment 'Roff	$5,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,000	
.7lttorney :fees	$106	$0	$118	$660	$0	$0	$0	$0	$0	$0	$0	$0	$883	
.7lnnua[.7liuiit	$0	$0	$0	$0	$500	$2,500	$0	$0	$0	$0	$0	$0	$3,000	
'Trustee ]'ees	$0	$4,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,000	
:Manage:ment :fees	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$0	$0	$0	$0	$0	$0	$22,500	
Information 'TecfinoCogy	$133	$133	$133	$133	$133	$133	$0	$0	$0	$0	$0	$0	$800	
'Te[q,fione	$0	$12	$0	$6	$0	$0	$0	$0	$0	$0	$0	$0	$18	
'Postage	$1	$1	$6	$78	$9	$10	$0	$0	$0	$0	$0	$0	$106	
Insurance	$7,642	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$7,642	
'Printing an£13indlng	$320	$10	$37	$135	$4	$188	$0	$0	$0	$0	$0	$0	$693	
Lega[.7t£vertising	$323	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$323	
Otfier Current Cfiarges	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Office SuyyCies	$15	$0	$0	$1	$0	$21	$0	$0	$0	$0	$0	$0	$38	
'Dt1£S, Licenses & Su6scry,tions	$175	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$175	
We6site ComyCiance	$0	$0	$0	$0	$1,750	$0	$0	$0	$0	$0	$0	$0	$1,750	
'Tota[.7t£ministrative	
$18,048	$8,490	$5,273	$5,346	$10,509	$7,636	$0	$0	$0	$0	$0	$0	$55,3031	

'fieG£														
Landscaye :Maintenance	$2,328	$2,328	$2,328	$4,286	$2,328	$2,328	$0	$0	$0	$0	$0	$0	$15,927	
.£Me .'.Jvl.aintenance	$1,170	$1,170	$1,170	$1,170	$0	$1,170	$0	$0	$0	$0	$0	$0	$5,850	
Waterfa[{/'.Entry 'Pona:M.aintenance	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
La.Re :fountains .'.Jvl.aintenance	$790	$450	$450	$450	$450	$450	$0	$0	$0	$0	$0	$0	$3,040.00	
:M.anaoement	$500	$500	$500	$500	$500	$500	$0	$0	$0	$0	$0	$0	$3,000	
V.tiii.ties	$933	$933	$974	$903	$1,193	$647	$0	$0	$0	$0	$0	$0	$5,583.02	
(:jeneraf .'.Jvl.aintenance	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
'Tota[ ]'ieG£	$5,721	
$5,381	
$5,422	
$7,309	
$4,471	
$5,095	
$0	
$0	$0	$0	$0	$0	$33,400 I	
													
'Tota['.Exyenses	$23,770	$13,871	$10,695	$12,656	$14,980	$12,731	$0	$0	$0	$0	$0	$0	$88,7031	
													
'.Excess 'Revenues ('.Exyendltures)	($3,046)	($1,433)	$40,184	$33,216	($11,723)	($10,119)	$0	$0	$0	$0	$0	$0	$47,0801	

Page 3

Is{es of'Bartram Park
Community 'Deve(qpment 'District
V'E'.BT S'E'R'VIC'E yLJND S'E'R.l'ES 2015
Statement of 'Revenues & 'Exyenditures
:for Tfie Perioa'Ending  J.1.arcfi 31, 2019

	Aaoytea
'Buaget	Prorate£
Tfiru 3/31/19	.Jl..ctua{
Tfiru 3/31/19	
'Variance	

'R'EY'E:NU'ES:					
Interest Income	$100	$50	$3,585	$3,535	
.'Assessment - 'Direct	$141,083	$17,422	$17,422	$0	
.'Assessment - Tax 'Roff	$300,186	$289,872	$289,872	$0	

TOT.JI..£ 'R'EY'E:NU'ES

 	$441,369	$307,344	$310,879	$3,535 I

I

'EXP'ENDIT'll'R'ES:		
Series 2015
Interest 'Exyense - 11/01	

$160,916	

$160,916	

$158,728	

$2,188	
Princiya{'Exyense - 11/01	$115,000	$115,000	$100,000	$15,000	
Interest 'Exyense - 05/01	$158,400	$0	$0	$0	
			$434,316	$275,916	$258,728		
TOT.:A.£ 'EXP'ENDIT'll'R'ESI			.------	--------------	
'EXC'ESS 'R'EY'E:NU'ES ('EXP'ENDIT'll'R'ES)			
$7,053		
$52,150		
yLJND 13.:A.£:ANC'E - 'Beginning			$280,240		$506,172		
:FUND 13.:A.£:ANC'E - 'Ending			$287,293		$558,322		

$17,188
.	-
,	.

Page 4

Is[es if :Bartram Park
Community 'Deve{q;mnent 'District
'D'E'B'T S'E'R'YIC'E yLJ:ND S'E1U'ES 2017
Statement of '.Revenues & 'Exyenditures
]'or The  Period'Ending :Jvtarcfi 31, 2019

	.Jtdoyted
'Budget	Prorated
'Tfiru 3/31/19	.Jlctua[
'Tfiru 3/31/19	
'Variance	

'.R'EV:ENU.'ES:						
Interest Income		$1,000	$500	$2,094	$1,594	
.Jlssessrnent - 'Direct		$216,501	$0	$0	$0	
.Jlssessment - Tax '.Ro[[		$124,043	$127,259	$127,259	$0	
Preyayments		$0	$0	$21,186	$21,186	
'TO'T.Jl£ 'R'EY'ENU.'ES		$341,544	$127,759	$150,539	$22.1ao 1	

'EXP'.E:ND I'T'U'R'ES:							
Series 2015
Interest 'Exyense - 11/01		

$124,147	

$124,147	

$124,147	

$0	
Princiya['Exyense - 11/01		$50,000	$50,000	$50,000	$0	
Interest 'Exyense - 05/01		$123,272	$0	$0	$0	
'TO'T.Jl£ 'EXP'E:NDI'T'U'R'ES	 	$297,419	$174,147	$174,147		$0 I

QT:J{'E'R SO'U'.RCES/{'US'ES)					
'Transfer In/(Out)	$0	$0	$0	$0	
'TO'T.Jl£ OT:J{'E'R SO'U'RC'ES .Jl:N'D 'US'ES	 	$0	$0	$0	$0 I	
'EXC'ESS '.R'EY'ENU.'ES ('EXP'E:NDI'TV.'.R'ES)	$44,125		($23,608)		

J'V.:ND 'B.'AL.'A:NC'E - 'Beginning	
$174,147		
$358,835		
J''ll:ND 'B.'AL.'A:NC'E - 'Ending	$218,272		$335,227		

Page 5

Isles of 'Bartram Park
Communit'JI_ 1Jeve[q,vrnent 1Jistrict
C.'API'T.:A.£ P'ROJ'EC'TS yLJ.ND
Statement of 'Revenues & 'Exyenditures

I

:for 'Ifie Perioc[ 'Ending :M.arcfi 31, 2019

Series

Series
2015

2017

'R'EV'E:WU'ES:	
Interest Income	$59	$0
'TO'T.:A.£ 'R'EV'E:WU'ES	I	$59 I	I	$0 I
'EXP'END I'T'U.'R'ES: 

Cayita[ Out[ay	$0	$0

'TO'T.:A.£ 'EXP'END I'T'U.'R'ES	I
O'T:Jf'E'R SO'U.'RC'ES/('U.S'ES)

$0 I	I	$0 I

Interfunc[ 'Transfer	$0	$0
'TO'T.:A.£ O'T:Jf'E'R SO'U.'RC'ES/('U.S'ES)	I	$0 I	I	$0 I
'EXC'ESS 'R'EV'ENU'ES ('EXP'E:N'DI'T'U.'R'ES)	I	$59 I	I	$0 I
:f'U.:N'D 13.AI...Jl:NC'E - 13eginning	I	$5,575 I	I	$501
:JV:N'D  13.AI...Jl:NC'E - 'Ending	I	$5,634 I	I	$51 1

Page 6

Is{es of'Bartram Park
Community 1Jevefi>yment 1Jistrict Long 'Term 1Jebt 'Reyort

Series 2015 Special Assessment Bonds		
Interest Rate:	4.375%-5.125%	
Maturity Date:	11/1/45	
Reserve Fund Definition:	50% of Max Annual Debt Service	
Reserve Fund Requirement:	$220,634.38	
Reserve Balance:	$221,018.73	
Bonds outstanding - 11/30/2015	$6,725,000	
Less: November 1, 2015	$0	
Less: November 1, 2016	($110,000)	
Less: November 1, 2017	($130,000)	
Less: May 31, 2018 (Prepayment)	($100,000)	
Less: November 1, 2018	($100,000)	
Current Bonds Outstanding	$6,285,000	

$5,295,000

Current Bonds Outstanding

$5,345,000
($50,000)

11/1/47
50% of  Max  Annual Debt Service
$172,275.00
$172,575.12

Bonds outstanding - 11/30/2017 Less: November 1, 2018

3.50%-5.00%

Interest Rate: Maturity Date:
Reserve Fund Definition: Reserve Fund Requirement:
Reserve Balance:

Series 2017 Special Assessment Bonds

Page 8

B.

ISLES OF BARTRAM PARKCDD FISCAL YEAR 2019 ASSESSMENT RECEIPTS

ASSESSED TO	

#LOTS	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY19O&M ASMT	

TOTALASMTS	
LENNAR	281	141,082.96	216,501.34	36,354.60	393,938.90	
TOTAL DIRECT INVOICES NET	281	141,082.96	216,501.34	36,354.60	393,938.90	

TAX ROLL NET	
335	
292,215.75	
128,287.99	
106,826.68	
527,330.42	
TOTAL DISTRICT NET	616	433,298.71	344,789.33	143,181.28	921,269.32	

RECEIVED FROM	

BALANCE DUE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY19O&M ASMT	

TOTAL RECEIVED	
LENNAR	230,790.92	53,611.52	82,270.51	27,265.95	163,147.98	
TOTAL DIRECT INVOICES	230,790.92	53,611.52	82,270.51	27,265.95	163,147.98	
TAX ROLL RECEIVED/ DUE	
(335.73)	
292,401.81	
128,369.67	
106,894.67	
527,666.15	
TOTAL RECEIPTS/ DUE	230,455.19	346,013.33	210,640.18	134,160.62	690,814.13	

TAX ROLL RECEIPTS

DISTRIBUTION	

DATE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY19O&M ASMT	

TOTAL RECEIVED	
1	11/7/2018	-	-	-	-	
2	11/19/2018	16,875.38	7,408.59	6,169.21	30,453.18	
3	11/27/2018	17,147.79	7,528.19	6,268.79	30,944.77	
4	12/13/2018	96,604.58	42,411.16	35,316.19	174,331.93	
5	12/27/2018	42,572.12	18,689.93	15,563.28	76,825.33	
INTEREST	1/10/2019	43.50	19.10	15.90	78.50	
6	1/28/2019	100,574.11	44,153.85	36,767.35	181,495.31	
7	2/25/2019	8,908.59	3,911.03	3,256.76	16,076.38	
8	3/19/2019	7,146.23	3,137.32	2,612.48	12,896.03	
INTEREST	4/11/2019	525.99	230.92	192.28	949.19	
9	4/24/2019	2,003.52	879.58	732.43	3,615.53	
		-	-	-		
		-	-	-		
		-	-	-		
		-	-	-		
TOTAL TAX ROLL RECEIPTS		292,401.81	128,369.67	106,894.67	527,666.15	

PERCENT COLLECTED DIRECT	38%	38%	75%	41%	
PERCENT COLLECTED TAX ROLL	100%	0%	100%	100%	
PERCENT COLLECTED TOTAL	80%	61%	94%	75%	

OPERATIONS & MAINTENANCE (O&M) IS DUE IN INSTALLMENTS OF 25% DUE 10/15/18, 1/1/19,4/1/19, 7/1/19.
DEBT SERVICE ASSESSMENTS ARE DUE IN INSTALLMENTS WITH 50% DUE 4/1/19 AND 50% DUE 9/30/19

C.

Isfes of 'Bartram Park
Community 'Deve{oyment 'District

Cliecli 'Run Summary
2/J./19 - 4/30/19

Fund	Date	Check No.	Amount		

Payro((	
2/22/19	
50005-50008	
$	738.80		
			Su6-Tota(	$	738.80		

(je:nera( :fund					
.Jlccounts Payafj{e	
2/1/19 - 2/28/19	
375-392	
$	268,022.17		
	3/1/19 - 3/31/19	393-403	$	171,718.63		
	4/1/19 - 4/30/19	404-417	$	30,465.93		

Su6-Tota(	$	470,206.73

l'I'ota(	$	470,945.53

* _J'edex In-voices a-vai{a6fe uyon request

BR040M-A	CHECKS WRITTEN LISTING CMPY-001 ISLES OF BARTRAM - GENERAL	BANK-P

AS OF 2/28/2019 ISLES OF BARTRAM

RUN 5/07/2019	PAGE	1

CHECK#	TYPE	SYSTEM	CHECK DATE	CHECK AMT	EMP/CUS/VEN#	DESCRIPTION 050005		R		PR	02/22/2019		184.70		3	CHRIS MAYO
050006	R	PR	02/22/2019	184.70	2	JOSEPH PANCHULA
050007	R	PR	02/22/2019	184.70	4	VIRGINIA FEINER
050008	R	PR	02/22/2019	184.70	1	ZENZI M ROGERS
BANK TOTAL	738.80
COMPANY TOTAL	738.80

IBTR ISLES OF BRTRM BPEREGRINO

Attendance Confirmation

-	

for
Board of Supervisors

District Name:	Isles Bartram Park CDD

Board Meeting Date:	 	Wednesday,  February 20, 2019     	

Name

In Attendance	Fees Involved
Pl

1	Zenzi M Rogers	$	200	
2	Chris Mayo	$	200	

Mike Della Penta o-Jt)
Ginny Feiner

Joe Panchula

D	$	200

u6	$	200
oz[	$	200

t at the above referenced meeting should be compensated

Ap

**RETURN SIGNED DOCUMENT TO DANIEL LAUGHLIN**

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/07/19
***  CHECK DATES 02/01/2019 - 04/30/2019 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM

PAGE	1

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

2/07/19 00025	11/01/18 11012018 201811 320-57200-46300
NOV IRRIGATION REIMBURSE

*	933.20

2/07/19 00025

CELESTINA MASTER HOA
1/01/19 01012019 201901 320-57200-46300
JAN IRRIGATION REIMBURSE

-  -  -  -  -  -  -  -  -  -  -  -93-3.-20-
*	903.37

000375

CELESTINA MASTER HOA
2/07/19 00025	12/01/18 12012018 201812 320-57200-46300
DEC IRRIGATION REIMBURSE

-  -  -  -  - -  -  -  -  -  -  -90-3.-37-
*	973.56

000376

2/07/19 00025

CELESTINA MASTER HOA
2/01/19 02012019 201902 320-57200-46300
FEB IRRIGATION REIMBURSE

-  -  -  -  -  -  - -  -  -  -  -97-3.-56- 000377
*	858.75

2/07/19 00021

CELESTINA MASTER HOA
1/10/19 M20786	201812 320-57200-46300 DEC FOUNTAIN SERVICE

*	450.00

858.75 000378

2/07/19 00017

CRYSTAL CLEAN POOL SERVICE, INC
2/04/19 02042019 201902 300-20700-10200	*
ST JOHNS TAX DIST #2 2015
2/04/19 02042019 201902 300-20700-10200	*
ST JOHNS TAX DIST #3 2015
2/04/19 02042019 201902 300-20700-10200	*
ST JOHNS TAX DIST #4 2015
2/04/19 02042019 201902 300-20700-10200	*
ST JOHNS TAX DIST #5 2015

16,875.38
17,147.79
96,604.58
42,572.12

450.00 000379

2/07/19 00017

2/07/19 00018

2/07/19 00022

ISLES OF BARTRAM PARK CDD
2/04/19 02042019 201902 300-20700-10300
ST JOHNS TAX DIST #2 2017
2/04/19 02042019 201902 300-20700-10300
ST JOHNS TAX DIST #3 2017
2/04/19 02042019 201902 300-20700-10300
ST JOHNS TAX DIST #4 2017
2/04/19 02042019 201902 300-20700-10300
ST JOHNS TAX DIST #5 2017
ISLES OF BARTRAM PARK CDD
2/01/19 352396	201902 320-53800-45501
FEB MANAGEMENT SERVICES
VESTA PROPERTY SERVICES, INC.
1/01/19 JAX1759	201901 320-57200-46200 JAN LANDSCAPE MAINTENANCE

*	7,408.59
*	7,528.19
*	42,411.16
*	18,689.93

*	500.00

*	2,328.27

173,199.87 000380

76,037.87 000381

500.00 000382

YELLOWSTONE LANDSCAPE	2,328.27 000383

IBTR ISLES OF BRTRM BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/07/19
***  CHECK DATES 02/01/2019 - 04/30/2019 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM

PAGE	2

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

STATUS	AMOUNT	...•CHECK.•...
AMOUNT	#

2/07/19 00022

2/13/19 00021

1/31/19 JAX2321	201901 320-57200-46200 JAN ANNUAL ROTATION
YELLOWSTONE LANDSCAPE
2/11/19 M21040	201901 320-57200-46300 JAN FOUNTAIN SERVICE

*	1,957.50
-  -  -  -  -  -  -  -  -  -  -1,-95-7.-50-
*	450.00

000384

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

CRYST-AL-

CLEAN-POOL SERVICE, INC

-  -  -  - -  -  - -  -  - -  -45-0.-00-

000385

2/13/19 00001	2/01/19 57	201902 310-51300-34000

	2/01/19	
	2/01/19	
	2/01/19	
	2/01/19	
	2/01/19	

2/13/19	
00013	
2/02/19	

2/13/19	
00020	
2/01/19	

2/28/19	
00025	
2/21/19	

2/28/19	
00024	
Z/14/19	

2/28/19	
00004	
1/31/19	

FEB MANAGEMENT FEES
57	201902 310-51300-35100
FEB INFORMATION TECH
57	201902 310-51300-31200
FEB DISSEMINATION SERVICE
57	201902 310-51300-51000
OFFICE SUPPLIES
57	201902 310-51300-42000
POSTAGE
57	201902 310-51300-42500
COPIES

*	3,750.00
*	133.33
*	583.33
*	.06
*	9.23
*	4.05

GOVERNMENTAL MANAGEMENT SERVICES
17556	201902 310-51300-35200
AUDIT FYE 9/30/18

-  -  -  -  -  -  -  -  -  -  -4,-48-0.-00-
*	500.00

000386

GRAU AND ASSOCIATES
414138	201902 320-57200-46100
FEB LAKE MAINTENANCE

-  -  -  -  -  -  -  -  -  -  - -50-0-.00-
*	1,170.00

000387

LAKE DOCTORS, INC.
02212019 201902 320-57200-46300
FEB IRRIGATION REIMBURSE

- -  -  -  -  -  -  -  -  -  -1,-17-0.-00-
*	334.00

000388

CELESTINA MASTER HOA
2	201902 310-51300-31200
2015 5/1/18 PREPAR AMORT

-  -  -  -  -  -  -  -  -  -  - -33-4.-00-
*	500.00

000389

DISCLOSURE SERVICES LLC
105403	201812 310-51300-31500
DEC GENERAL COUNSEL

-  -  -  -  -  -  -  -  -  -  -  -50-0.-00-
*	117.50

000390

2/28/19 00022

HOPPING GREEN AND SAMS
2/01/19 JAX3490	201902 320-57200-46200 FEB LANDSCAPE MAINTENANCE

-  -  -  -  -  -  -  -  -  -  -  -1-17-.5-0 000391
*	2,328.28

YELLOWSTONE LANDSCAPE	2,328.28 000392

IBTR ISLES OF BRTRM BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/07/19
***  CHECK DATES 02/01/2019 - 04/30/2019 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM

PAGE	3

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

STATUS	AMOUNT	...•CHECK.....
AMOUNT	#

3/22/19 00021

3/12/19 M21300	201902 320-57200-46300 FEB FOUNTAIN SERVICE

*	450.00

3/22/19 00001

CRYSTAL CLEAN POOL SERVICE, INC
3/01/1858	201903 310-51300-34000	*
MAR MANAGEMENT FEES
3/01/1858	201903 310-51300-35100	*
MAR INFORMATION TECH
3/01/1858	201903 310-51300-31200	*
MAR DISSEMINATION SERVICE
3/01/1858	201903 310-51300-51000	*
OFFICE SUPPLIES
3/01/1858	201903 310-51300-42000	*
POSTAGE
3/01/1858	201903 310-51300-42500	*
COPIES

3,750.00
133.33
583.33
21.10
10.40
187.80

450.00 000393

3/22/19 00013

3/22/19 00004

3/22/19 00017

GOVERNMENTAL MANAGEMENT SERVICES
3/02/19 17709	201903 310-51300-35200
AUDIT FYE 9/30/18
GRAU AND ASSOCIATES
2/28/19 106148	201901 310-51300-31500
JAN GENERAL COUNSEL
HOPPING GREEN AND SAMS
3/19/19 03192019 201903 300-20700-10300
ST.JOHNS TAX DIST INTERST 3/19/19 03192019 201903 300-20700-10300
ST.JOHNS CTY TAX DIST #6 3/19/19 03192019 201903 300-20700-10300
ST.JOHNS CTY TAX DIST #7

-  - -  -  -  -  -  -  -  -  -4,-68-5.-96-
*	2,500.00
-  - -  -  -  -  -  - -  -  -2,-50-0.-00-
*	659.50
-  -  -  -  - -  -  - -  -  -  -65-9.-50-
*	19.10
*	44,153.85
*	3,911.03

000394

000395

000396

3/22/19 00017

ISLES OF BARTRAM PARK CDD
3/19/19 03192019 201903 300-20700-10200
ST.JOHNS TAX DIST INTREST 3/19/19 03192019 201903 300-20700-10200
ST.JOHNS CTY TAX DIST #6 3/19/19 03192019 201903 300-20700-10200
ST.JOHNS CTY TAX DIST #7

- - - - - - - - - -
*	43.50
*	100,574.11
*	8,908.59

4-8,-08-3.-98-

000397

3/22/19 00020

ISLES OF BARTRAM PARK CDD
3/01/19 418369	201903 320-57200-46100
MAR LAKE MAINTENANCE

- -  -  -  -  -  -  -  -  -10-9,-52-6.-20- 000398
*	1,170.00

LAKE DOCTORS, INC.	1,170.00 000399

IBTR ISLES OF BRTRM BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/07/19
***  CHECK DATES 02/01/2019 - 04/30/2019 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM

PAGE	4

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

STATUS	AMOUNT	....CHECK.....
AMOUNT	#

3/22/19	00015	1/09/19	

3/22/19	
00018	
3/01/19	

3/22/19	
00027	
2/22/19	

3/22/19	
00022	
3/01/19	

4/04/19	
00024	
4/02/19	
		4/02/19	

4/04/19	
00018	
4/01/19	

4/11/19	
00013	
4/01/19	

4/11/19	
00020	
4/01/19	

4/11/19	
00020	
4/03/19	
		4/03/19	

01092019 201901 310-51300-42000
2018 NOTICE POSTAGE

*	64.72

ST JOHNS COUNTY TAX COLLECTOR
353372	201903 320-53800-45501
MAR MANEGEMENT SERVICE

-  -  -  - -  - - - - -
*	500.00

64.72 000400

VESTA PROPERTY SERVICES, INC.
1209	201902 310-51300-52000
ADA WEBSITE COMPLAINCE

-  -  -  -  - -  -  -  -  - -  -50-0.-00- 000401
*	1,750.00

VGLOBALTECH
JAX5092	201903 320-57200-46200 MAR LANDSCAPE MAINTENANCE

-  -  -  -  -  -  -  -  - -  -1-,7-50.-00-
*	2,328.27

000402

YELLOWSTONE LANDSCAPE
3	201904 310-51300-31200
2015 5/1/19 PREPAY AMORT
3	201904 310-51300-31200
2017 5/1/19 PREPAY AMORT

- -  -  -  -  -  -  -  - -  -2-,32-8.-27-
*	100.00
*	100.00

000403

DISCLOSURE SERVICES LLC
354343	201904 320-53800-45501
APR MANAGEMENT SERVICES

-  -  -  - -  -  - -  -  -  -  -20-0.-00- 000404
*	500.00

VESTA PROPERTY SERVICES, INC.
17882	201904 310-51300-35200
AUDIT FYE 9/30/19

-  -  -  -  -  -  -  -  -  -  -  -50-0.-00-
*	900.00

000405

GRAU AND ASSOCIATES
424316	201904 320-57200-46100
APR LAKE MAINTENANCE

-  -  -  - -  -  -  -  -  -  -  -90-0.-00-
*	1,170.00

000406

LAKE DOCTORS, INC.
425958	201904 320-57200-46100
FOUNTAIN/AIRATION SYSTEM 425958	201904 320-57200-46100
LABOR

-  -  - -  - -  -  - -  -  -1-,1-70.-00-
*	3,148.00
*	570.00

000407

4/22/19 00025

LAKE DOCTORS, INC.
4/16/19 04162019 201903 320-57200-46300
MAR IRRIGATION REIMBURSE

-  -  -  -  -  - -  -  -  -  -3,-71-8.-00-
*	646.94

000408

CELESTINA MASTER HOA
4/22/19 00021	4/11/19 M21563	201903 320-57200-46300	*
MAR FOUNTAIN SERVICE

-  -  -  -  -  -  -  -  - -  -  -64-6-.9-4 000409
450.00

CRYSTAL CLEAN POOL SERVICE, INC	450.00 000410

IBTR ISLES OF BRTRM BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 5/07/19
***  CHECK DATES 02/01/2019 - 04/30/2019 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM

PAGE	5

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

STATUS	AMOUNT	....CHECK.....
AMOUNT	#

4/22/19 00021

4/22/19 00017

4/22/19 00017

4/25/19 00011

4/12/19 S21647	201904 320-57200-46300 SQUARE Dl8 AMP MOTOR
CRYSTAL CLEAN POOL SERVICE, INC
4/15/19 04152019 201904 300-20700-10200
ST.JOHNS TAX DIST #8
4/15/19 04152019 201904 300-20700-10200
ST.JOHNS TAX INTEREST #2
ISLES OF BARTRAM PARK CDD
4/15/19 04152019 201904 300-20700-10300
ST.JOHNS TAX DIST #7
4/15/19 04152019 201904 300-20700-10300
ST.JOHNS DIST INTEREST #2
ISLES OF BARTRAM PARK CDD
4/05/19 190003	201903 310-51300-31100
MAR PROFESSIONAL SERVICES

*	920.50
-  - -  -  - -  -  -  -  -  -  -92-0.-50-
*	7,146.23
*	525.99
-  -  -  -  -  - -  -  - -  -7,-67-2.-22-
*	3,137.32
*	230.92
-  - -  -  - -  -  -  -  -  -3,-36-8.-24-
*	450.00

000411

000412

000413

4/25/19 00004

ENGLAND TRIMS & MILLER INC
3/31/19 106638	201902 310-51300-31100
FEB GENERAL COUNSEL

-  -  -  -  -  -  -  -  - -  -  -45-0.-00- 000414
*	2,417.75

4/25/19 00022

4/25/19 00022

HOPPING GREEN AND SAMS
4/15/19 JAX17537 201904 320-57200-46200 APR LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE
4/30/19 JAX17677 201904 320-57200-46200 MULCH APPLICATION

-  - -  -  - -  -  - -  -  -2,-41-7.-75-
*	2,328.28
-  -  -  -  - -  -  - -  -  -2,-32-8.-28-
*	5,724.00

000415

000416

YELLOWSTONE LANDSCAPE

TOTAL FOR BANK A TOTAL FOR REGISTER

470,206.73
470,206.73

5,724.00 000417

IBTR ISLES OF BRTRM BPEREGRINO

Celestina  Master HOA, Inc	
INVOICE DATE: NOV 2018

To:	Daniel Laughlin
Isles of Bartram COD

475 West Town Place, Suite 114 St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10%}		$933.20	
Any questions please call Jennifer Hill 386-439M0134		

TOTAL AMOUNT DUE		
	$933.20	

Make all checks payable to: Celestina Master Homesowners Association Please mail or deliver to Vesta Services 411 South Central Avenue, Suite B Flagler Beach, FL 32136.

Celestina Master HOA, Inc

INVOICE DATE: JAN 2019 • Corrected

To:	Daniel Laughlin
Isles of Bartram CDD
475 West Town Place, Suite 114 St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10%) (Reference JEA bill dated 12/13/18)

		$903.37	
Any questions please call Denise Powers 904-747-0181		

TOTAL AMOUNT DUE		
	$903.37	

Make all checks payable to: Celestina Master Homesowners Association Please mail or deliver to Vesta Services 411 South Central Avenue, Suite B Flagler Beach, FL 32136.

Celestina Master HOA, Inc

INVOICE DATE: DEC 2018

To:	Daniel Laughlin
Isles of Bartram COD

475 West Town Place, Suite 114 St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10%)		$973.56	
Any questions please call Jennifer Hill 386-439-0134		

TOTAL AMOUNT DUE		
	$973.56	

Make all checks payable to: Celestina Master Homesowners Association Please mail or deliver to Vesta Services 411 South Central Avenue, Suite B Flagler Beach, FL 32136.

Celestina Master HOA, Inc

INVOICE DATE: FEB 2019

To:	Daniel Laughlin
Isles of Bartram COD

475 West Town Place, Suite 114 St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10%) (Reference JEA bill dated 1/15/19)

		$858.75	
Any questions please call Denise Powers 904-747-0181		

TOTAL AMOUNT DUE		
	$858.75	

Make all checks payable to: Celestina Master Homesowners Association Please mail or deliver to Vesta Services 411 South Central Avenue, Suite B Flagler Beach, FL 32136.

Crystal Clean Pool Service, Inc
9020-1 Berry Ave.
Jacksonville, Florida 32211
904-855-8884
crystalcleanpools@comcast.net

Invoice

BILL TO ,..
Celestina Fountain

Isles of Bartram Park C.D.D.
475 West Town Place Suite 114
St. Augustine, FL 32092
----    		 	

1         1Nvo1cE it    ·----i-D,-1\-T_E 	! rcfrAL oue

!DUE DATE

i TERMS

.... r ENCLOSED	·..   .	i

1,·  M20786	 I 01/10/2019	I $450.00

I0210912019	 INet3o

........_.....
P.O.NUMBER
December

J· ----	- - -- · -·- ----·· --· ............... ,.......

..l. ..._. .·-·---·-·-·-···-·····--·-·--.-....---·-

....-.•-····-···-•-,---------·-·-··-··········-·-·" '",    .........., .........-.----··-------,-----------,---.......-.-.-.,. ..,.,    	

ACTIVITY
Monthly Service

QTY\; .......

RATE
450.00

AMOUNT!
•m•••••••••••••••••••••••••••-•••i
j
450.00:

. Monthly Fou.ntain_S_e_rv_ic_e	

,, 	. 

,,.....	 	

..............t

BALANCE DUE	$450.00

Isles of Bartram Park
COMMUNITY DEVELOPMENT DISTRICT

General Fund

Check Request

Date		Amount		Authorized By Februa	4, 20111	$173,199.87	Bernadette Pere rino

Payable to:	

 	Isles of Bartram Park #17	

Date Check Needed:	Budget Category:

ASAP	!001.300.20700.10200

	
St Johns Countv Tax Dist #2 $16,875.38 St Johns County Tax Dist #3 $17 147.79	

St Johns County Tax Dist #4 $96,604.58	

St Johns County Tax Dist #5 $42,572.12	

Debt Service 2015	

	

(Attach suooortinq documentation for request.)	

ntendedU  se ofF UndS Requested

ISLES OF BARTRAM PARK CDD FISCAL YEAR 2019 ASSESSMENT RECEIPTS

ASSESSED TO	

#LOTS	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY19O&M ASMT	

TOTALASMTS	
LENNAR	281	141,082.96	216,501.34	36,354.60	393,938.90	
TOTAL DIRECT INVOICES NET	281	141,082.96	216,501.34	36,354.60	393,938.90	
TAX ROLL NET	335	292,215.75	128,287.99	106,826.68	527,330.42	
TOTAL DISTRICT NET	616	433,298.71	344,789.33	143,181.28	921,269.32	

RECEIVED FROM	

BALANCE DUE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY190&M ASMT	

TOTAL RECEIVED	
LENNAR	384,850.25	-	-	9,088.65	9,088.65	
TOTAL DIRECT INVOICES	384,850,25	-	.	9,088.65	9,088,65	
TAX ROLL RECEIVED/ DUE	33,201.40	273,817.48	120,210.82	100,100.72	494,129.02	
TOTAL RECEIPTS/ DUE	418,051.65	273,817.48	120,210.82	109,189.37	503,217.67	

TAX ROLL RECEIPTS

DISTRIBUTION	

DATE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY18O&M ASMT	

TOTAL RECEIVED	
1	11/7/2018	-	-	-	-	
2	11/19/2018	16,875.38	7,408.59	6,169.21	30,453.18	
3	11/27/2018	17,147.79	7,528.19	6,268.79	30,944.77	
4	12/13/2018	96,604.58	42,411.16	35,316.19	174,331.93	
5	12/27/2018	42,572.12	18,689.93	15,563.28	76,825.33	
INTEREST	1/10/2019	43.50	19.10	15.90	78.50	
6	1/28/2019	100,574.11	44,153.85	36,767.35	181,495.31	
		-	-	-		
		-	-	-		
		-	-	-		
		-	-	-		
		-	-	-		
		-	-	-		
		-	.	-		
		-	-	-		
TOTAL TAX ROLL RECEIPTS		273,817.48	120,210.82	100,100.72	494,129.02	

PERCENT COLLECTED DIRECT	0%	0%	25%	2%	
PERCENT COLLECTED TAX ROLL	94%	0%	94%	94%	
PERCENT COLLECTED TOTAL	63%	35%	76%	55%	

OPERATIONS & MAINTENANCE (O&M) IS DUE IN INSTALLMENTS OF 25% DUE 10/15/18, 1/1/19,4/1/19, 7/1/19.
DEBT SERVICE ASSESSMENTS ARE DUE IN INSTALLMENTS WITH 50% DUE 4/1/19 AND 50%
DUE 9/30/19

Isles of Bartram Park
COMMUNITY DEVELOPMENT DISTRICT

General Fund

Check Request

Date		Amount		Authorized By Februa	4, 2019	$76,037.87	Bernadette Pere rino

Payable to:	

 	Isles of Bartram Park #17	

Date Check Needed:	Budget Category:
ASAP	1001.300.20700.10300
ntendedU   se ofF unds Reauested:
	
St Johns County Tax Dist #2 $7408.59	

St Johns County Tax Dist #3 $7528.19	

St Johns County Tax Dist #4 $42,411.16	

St Johns County Tax Dist #5 $18,689.93	

Debt Service 2017	

	

(Attach suooortin_q documentation for request.)	

ISLES OF BARTRAM PARK CDD FISCAL YEAR 2019 ASSESSMENT RECEIPTS

ASSESSED TO	

#LOTS	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY190&M ASMT	

TOTALASMTS	
LENNAR	281	141,082.96	216,501.34	36,354.60	393,938.90	
TOTAL DIRECT INVOICES NET	281	141,082.96	216,501.34	36,354.60	393,938.90	

TAX ROLL NET	
335	
292,215.75	
128,287.99	106,826.68	
527,330.42	
TOTAL DISTRICT NET	616	433,298.71	344,789.33	143,181.28	921,269.32	

RECEIVED FROM	

BALANCE DUE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY190&M ASMT	

TOTAL RECEIVED	
LENNAR	384,850.25	-	-	9,088.65	9,088.65	
TOTAL DIRECT INVOICES	384,850.25	-	-	9,088.65	9,088.65	
TAX ROLL RECEIVED/ DUE	33,201.40	273,817.48	120,210.82	100,100.72	494,129.02	
TOTAL RECEIPTS/ DUE	418,051.65	273,817.48	120,210.82	109,189.37	503,217.67	

TAX ROLL RECEIPTS

DISTRIBUTION	

DATE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY180&M ASMT	

TOTAL RECEIVED	
1	11/7/2018	-	-
7,408.59
7,528.19
42,411.16
18,689.93
19.10
44,153.85
-
-
-
-
-
-
-
-	-
6,169.21
6,268.79
35,316.19
15,563.28
15.90
36,767.35
-
-
-
-
-
-
-
-	-	
2	11/19/2018	16,875.38			30,453.18	
3	11/27/2018	17,147.79			30,944.77	
4	12/13/2018	96,604.58			174,331.93	
5	12/27/2018	42,572.12			76,825.33	
INTEREST	1/10/2019	43.50			78.50	
6	1/28/2019	100,574.11			181,495.31	
		-				
		-				
		-				
		-				
		-				
		-				
		-				
		-				
TOTAL TAX ROLL RECEIPTS		273,817.48	120,210.82	100,100.72	494,129,02	

PERCENT COLLECTED DIRECT	0%	0%	25%	2%	
PERCENT COLLECTED TAX ROLL	94%	0%	94%	94%	
PERCENT COLLECTED TOTAL	63%	35%	76%	55%	

OPERATIONS & MAINTENANCE (O&M) IS DUE IN INSTALLMENTS OF 25% DUE 10/15/18, 1/1/19, 4/1/19, 7/1/19.
DEBT SERVICE ASSESSMENTS ARE DUE IN INSTALLMENTS WITH 50% DUE 4/1/19 AND 50%
DUE 9/30/19

\Testa,,"	Invoice

Vesta Property Services, Inc. 245 Riverside Avenue
Suite 250
Jacksonville FL 32202

Invoice# Date

Terms Due Date Memo

352396
2/1/2019

Due on receipt 2/1/2019
MANAGEMENT SERV...

Bill To

Isles of Bartram Park COD 475 WestTown Place
Suite 250

Jacksonville FL 32092

Total	$500.00

",'.t,· YELLOWSTONE

Excellence in Commercial Landscaping
Post Office Box 849 II Bunnell FL 32110
Tel 386.437.6211 11 Fax	386.586.1286

Invoice: Invoice Date:

JAX 1759
January 1, 2019

Invoice

PO Number:	/'32.· 572 · 4 2.
).."2-

Bill To:
Celestina-Isles of Bartram COD
c/o Bartram Park Owners Association 475 West Town Place
Suite 114
Saint Augustine, FL 32092

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1O17

Property Name: Terms:

Celestina-Isles of Bartram COD Net30

Invoice Due Date: January 31, 2019
Invoice Amount:	$2,328.27
Month of Service: January 2019

Monthly Land cape .Maintenance	$2,328.27

Invoice Total	$2,328.27

Should you have any questions or inquiries please call (386) 437-6211.

Invoice

Landscape Professionals
Post Office Box 849  11 Bunnell, FL 32110
Tel  386.437.6211 11  Fax 386.586.1285

Invoice: Invoice Date:

JAX 2321
January 31, 2019

Account:  PO Number:
Remit To:

26982

Isles of Bartram Park CDD at Celestina
475 West Town Place Suite 114

Yellowstone Landscape POBoxl01017
Atlanta, GA 30392-1017

Saint Augustine, FL 32092

Property Name: Isles of Bartram CDD
Terms: NET 30

Invoice Due Date: March 2, 2019

Invoice Amount : $1,957.50

January Annual Rotation	1,957.50

Invoice Total	1,957.50

Should you have any questions or inquiries please call (386) 437-6211.

Crystal Clean Pool Service, Inc
9020·1 Berry Ave.
Jacksonville, Florida 32211
904-855-8884
crystalcleanpools@comcast.net
'  BILI.TO
: Celestina Fountain -----

----- -

Invoice

/(5)IE © IH \YI IE fn)
1111	MAR  I 2 1019	WI

Isles of Bartram Park C.D.D.
! 475 West Town Place
! Suite 114
[_St. Augustine, FL_ 32092

TOTAL0UE
·· ·· l$45rioo

'ENCLOSED

P.O.NUMBER
February

'ACTIVITY.

Monthly Service
.   Monthly FountainService 	.......

_ 	_

QTY •.	AMOUNT!

450.00;

BALANCE DUE	$450.00

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

@IE ml IEO \YI fE ®
LJLJ	MAR O 6 2019
By

Bill To:
Isles of Bartram Park COD 475 West Town Place Suite 114
At. Augustine, FL 32092

Invoice

Invoice#: 58

Invoice Date: 3/1/19 Due Date: 3/1/19
Case:
P.O. Number:

 	
Management Fees - March 2019 l• l•SIJ • 341
:1nf6rmation Techno)ogy·- tviar ii'- 91 ,.\ i:: IJ•3GJ Dissemination Agent Services - March 2019/•31• 513, 312 Office·Supplies'l '3J•51' :5(' ,- :,·:--,->·:'- -
Postc1ge 1· 31· 5 J 3 • '12.	I
Copies 1·3>1•513 • '-/'l,-f	

•••	3,750.00	3,750.00
'L	"13'3:33	'133.33
583.33	583.33
"21:to	· 21.10
10.40	10.40
181:ao	187.80	

Total	$4,685.96	
Payments/Credits	$0.00	
Balance Due	$4,685.96	

Grau and Associates
951 W. Yamato Road, Suite 280 Boca Raton, FL 33431- www.graucpa.com

Phone: 5S1-994-9299	Fax: 5S1-994-5823

Isles of Bartram Park

475 W Town Place Suite 114
St. Augustine, FL 32092

Invoice No.	17709  Date	03/02/2019

SERVICE	AMOUNT

Audit FYE 09/30/2018

Current Amount Due

$	2,500.00

$	2,500 00

n

DECEIVE
MAR O C  2019
BY::_ 	_

0 -30	31- 60	61 - 90	91 -120	Over120	Balance	
2,500.00	0.00	0.00	0,00	0.00	2,500.00	
Payment due upon receipt.

1-lopping Green & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526
Tallahassee, Fl 32314
850.222,7500
================================= STATEMENT=================================

February  28, 2019
Isles of Bartram Park Community Development Dist	Bill Number	106148	
c/o GMS, LLC
475 West Town Place, Suite 114	Billed through	01/31/2019	
St. Augustine, FL 32092		

General Counsel		
IBPCDD	00001	WSH		

FOR PROFESSIONAL SERVICES RENDERED
01/04/19	WSH	Begin preparation of agreements for lake and fountain maintenance.

0.30 hrs

01/23/19	WSH

Review correspondence from State regarding Oaths and confer with Oliver; review and respond to correspondence from Rogers regarding supplemental declaration.

0.80 hrs

01/25/19	WSH		Prepare correspondence to Florida Division of Elections regarding landowner	0.30 hrs election.

01/25/19	KFJ	Correspond with secretary of state regarding supervisor  appointment and	0.30 hrs confer with Gillis.

01/31/19	WSH	Review and revise amendments to agreements for lake and fountain	0.50 hrs maintenance.

01/31/19	CGS	Monitor proposed legislation  which may impact district.	0.30 hrs 01/31/19	KFJ	Prepare agreements for lake and fountain maintenance;  confer with Haber.	0.70 hrs
Total fees  for this matter	$659.50

MATTER SUMMARY

Stuart, Cheryl G.	0.30 hrs	310 /hr	$93.00
Jusevitch, Karen F.- Paralegal	1.00 hrs	120 /hr	$120.00
Haber, Wesley S.	1.90 hrs	235 /hr	$446.50

TOTAL FEES	$659.50
- --------------
TOTAL CHARGES FOR THIS MATTER	$659.50

BILLING SUMMARY

Stuart, Cheryl G.	0.30 hrs	310	/hr	$93.00	
Jusevitch, Karen F.- Paralegal	1.00 hrs	120	/hr	$120.00	

Isles of Bartram Park COD - Ge	Bill No. 106148	Page 2
-== ==================================================--=-=-================= =========

Haber, Wesley S.

TOTAL FEES

1.90 hrs	235  /hr	$446.50

$659.50

TOTAL CHARGES FOR THIS BILL	$659.50

Please include the bill number on vour check.

fvrE rEuWrE

Isles of Bartram Park

illJ	MAR 1 9 2019	w
By

COMMUNITY DEVELOPMENT DISTRICT

General Fund

Check Request

Date		Amount		Authorized By March 19, 2019	$48,083.98	Bernadette Peregrino

Payable to:	

 	Isles of Bartram  Park #17 -2017	

  Date Check Nee.ded:	Budget Categ01y: ASAP	 I001.300.20700.10300

1/10/19	
$	19.10	
St Johns Ctv Tax Dist Interest	

1/28/19	
$	44,153.85	
St Johns Ctv Tax Dist 6	

2/25/19	
$	3,911.03	
St Johns Ctv Tax Dist 7	

$	48,083.98	

	

(Attach suooortinq documentation for request.)	

Intended Use of Funds Requested:

ASSESSED TO	

#LOTS	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY19O&M ASMT	

TOTALASMTS	
LENNAR	281	141,082.96	216,501.34	36,354.60	393,938.90	
TOTAL DIRECT INVOICES NET	281	141,082.96	216,501.34	36,354.60	393,938.90	

TAX ROLL NET	
335	292,215.75	128,287.99	106,826.68	527,330.42	
TOTAL DISTRICT NET	616	433,298.71	344,789.33	143,181.28	921,269.32	

ISLES OF BARTRAM PARK COD FISCAL YEAR 2019 ASSESSMENT RECEIPTS

RECEIVED FROM	

BALANCE DUE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY19O&M ASMT	

TOTAL RECEIVED	
LENNAR	375,761.60	-	-	18,177.30	18,177.30	
TOTAL DIRECT INVOICES	375,761.60	-	-	18,177.30	18,177.30	
TAX ROLL RECEIVED/ DUE	17,125.02	282,726.07	124,121.85	103,357.48	510,205.40	
TOTAL RECEIPTS/ DUE	392,886.62	282,726.07	124,121.85	121,534.78	528,382.70	

TAX ROLL RECEIPTS

DISTRIBUTION	

DATE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY18O&M ASMT	

TOTAL RECEIVED	
1	11/7/2018	-	-
7,408.59
7,528.19
42,411.16
18,689.93
19.10
44,153.85
3,911.03
-
-
-
-
-
-
-	-	-	
2	11/19/2018	16,875.38		6,169.21	30,453.18	
3	11/27/2018	17,147.79		6,268.79	30,944.77	
4	12/13/2018	96,604.58		35,316.19	174,331.93	
5	12/27/2018	42,572.12		15,563.28	76,825.33	
INTEREST	1/10/2019	43.50		15.90	78.50	
6	1/28/2019	100,574.11		36,767.35	181,495.31	
7	2/25/2019	8,908.59		3,256.76	16,076.38	
		-		-		
		-		-		
		-		-		
		-		-		
		-		-		
		-
-		-
-		
TOTAL TAX ROLL RECEIPTS		282,726.07	124,121.85	103,357.48	510,205.40	

PERCENT COLLECTED DIRECT	0%	0%	50%	5%	
PERCENT COLLECTED TAX ROLL	97%	0%	97%	97%	
PERCENT COLLECTED TOTAL	65%	36%	85%	57%	

OPERATIONS & MAINTENANCE (O&M) IS DUE lN INSTALLMENTS OF 25% DUE 10/15/18, 1/1/19,4/1/19, 7/1/19.
DEBT SERVICE ASSESSMENTS ARE DUE IN INSTALLMENTS WITH 50% DUE 4/1/19 AND 50% DUE 9/30/19

$	8,908.59 St Johns Cty Tax Dist 7

2/25/19

$ 100,574.11 St Johns Cty Tax Dist 6

1/28/19

43,50 St Johns Ctv Tax Dist Interest

$

1/10/19

I001.300.20700.10200
Intended Use of Funds Re(Juested:

ASAP

Budget Category:

Date Check Needed:

Payable to:	

 	Isles of Bartram Park #17 - 2015	

Bernadette Peregrino

I

$109,526.20

I

March 19, 2019

-B-y-_-":·:·:·-.·.•:·:··:-.·:.. :.:··----
Authorized By

Amount

Date

I

Check Request

Isles of Bartram Park
COMMUNITY DEVELOPMENT DISTRICT

General Fund

$ 109,526.20

(Attach suooortin_q documentation for request.)

ISLES OF BARTRAM PARK CDD FISCAL YEAR 2019 ASSESSMENT RECEIPTS

ASSESSED TO	

# LOTS	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY190&M ASMT	

TOTALASMTS	
LENNAR	281	141,082.96	216,501.34	36,354.60	393,938.90	
TOTAL DIRECT INVOICES NET	281	141,082.96	216,501.34	36,354.60	393,938.90	

TAX ROLL NET	
335	292,215.75	
128,287.99	106,826.68	
527,330.42	
TOTAL DISTRICT NET	616	433,298.71	344,789.33	143,181.28	921,269.32	

RECEIVED FROM	

BALANCE DUE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY190&M ASMT	

TOTAL RECEIVED	
LENNAR	375,761.60	-	-	18,177.30	18,177.30	
TOTAL DIRECT INVOICES	375,761.60	-	-	18,177.30	18,177.30	
TAX ROLL RECEIVED/ DUE	17,125.02	282,726.07	124,121.85	103,357.48	510,205.40	
TOTAL RECEIPTS/ DUE	392,886.62	282,726.07	124,121.85	121,534.78	528,382.70	

TAX ROLL RECEIPTS

DISTRIBUTION	

DATE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

FY180&M ASMT	

TOTAL RECEIVED	
1	11/7/2018	-	-	-	-	
2	11/19/2018	16,875.38	7,408.59	6,169.21	30,453.18	
3	11/27/2018	17,147.79	7,528.19	6,268.79	30,944.77	
4	12/13/2018	96,604.58	42,411.16	35,316.19	174,331.93	
5	12/27/2018	42,572.12	18,689.93	15,563.28	76,825.33	
INTEREST	1/10/2019	43.50	19.10	15.90	78.50	
6	1/28/2019	100,574.11	44,153.85	36,767.35	181,495.31	
7	2/25/2019	8,908.59	3,911.03	3,256.76	16,076.38	
		-	-	-		
		-	-	-		
		-	-	-		
		-	-	-		
		-	-	-		
		-	-	-		
		-	-	-		
TOTAL TAX ROLL RECEIPTS		282,726.07	124,121.85	103,357.48	510,205.40	

PERCENT COLLECTED DIRECT	0%	0%	SO%	5%	
PERCENT COLLECTED TAX ROLL	97%	0%	97%	97%	
PERCENT COLLECTED TOTAL	65%	36%	85%	57%	

OPERATIONS & MAINTENANCE (O&M) IS DUE IN INSTALLMENTS OF 25% DUE 10/15/18, 1/1/19,4/1/19, 7/1/19.
DEBT SERVICE ASSESSMENTS ARE DUE IN INSTALLMENTS WITH 50% DUE 4/1/19 AND SO%
DUE 9/30/19

Invoice#	418369	
Account#	721658	
Invoice Date	3/1/2019	
Due Date	3/11/2019	
Rep	MAS	

INVOICE
The Lake Doctors, Inc.
', Aquatic Management Services •

3543 Stale Road 419, Winter Springs, FL 32708
PH: 800-666-5253

Bill To

CELESTINA MASTER POA ISLES AT BARTRAM CDD 475 WEST TOWN PLACE SUITE 114
ST. AUGUSTINE, FLORIDA 32092

Invoice Questions: Lakes@lakedoctors.com Payment Questions: Payments@lakedoctors.com

Terms
NET I0DAYS

Invoice Date Reflects Month of Service Provided

Description

Amount

Monthly Water Management Setvice

1,170.00

H MAR n 5 2019 U

nECEIVE

n

BY ·----·

Customer Total Balance	$1,110.00

Item

P.O. No.

To help ensure prompt and accurate credit to your account, please include your account number and invoice number on your check and always include your remittance stub with your payment.

Please visit www.lakedoctors.com for your local office contact information.

BillTo

Invoice#	418369	
Account#	721658	
Date	3/1/2019	

-----·---
Amount Enclosed

CELESTINA MASTER POA ISLES AT BARTRAM CDD 475 WESTTOWN PLACE
SUITE 114
ST. AUGUSTINE, FLORIDA 32092

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT
Go Green! Contact us at Payments@lakedoctors.com to have your invoices emailed.

For address and contact updates, please email us at Frontdesk@Jlakedoctors.com.

lF PAYING BY CR.EDIT CARD, FILL OUT BELOW
Mastercard	Visa	American Express Card# 			_
Card Verification# 	_ Exp. Date# 		_
Print Name_	­
Billing Address: Check box if same as above	
	
Signature 	_	

The Lake Doctors, Inc. 3543 State Road 419 Winter Springs, FL 32708
O@J

 		I 	

-

..-...

ST.  JOHNS  COUNTY
TAX  COLLECTOR
O	PENNIS W, HOLLINGSWORTr!, CFC

rn;.br - -

P.O,  Box  900 I
ST.  AUGUSTINE,  FLORIDA 32085
p: 904  209 2250
F: 904  209 2283
WWW,SJCTAX.US

-

January 9, 2019

Isles of Bartram Park CDD
%GMS,LLC
475 West Town Place, Ste 114
St. Augustine, FL 32092	J.,jJ. 5 I '3·t.f 2
IS
INVOICE

In accordance with Florida Statute 197.322(3): "Postage shall be paid out of the general fund of each local governing board, upon statement therof by the tax collector11,

Your share of the postage for the mailing of the	2018 Real Estate, Tangible Personal Property, Railroad and Non Ad Valorem notices is as follows:

Postage Due:	$

64.72

If you have any questioris, please contact me or Christopher Swanson at 209-2251.

Sincerely,

Dennis W. Hollingsworth, C.F.C. St. Johns County Tax Collector

:.::-:: -_---_, N·1 (bV'AitciN ·";-_ - - -_ --: L1 frr-fEf°cfF:ilii-·:--:-:
-	-	-	-	.     -    -      -	.	.	-  ---  - ---  -   -  --	:    -	
MAit.iNG	ADDRESS	FOR	ALL	LOCATIO'NS: P.O:	BOX	900	I,	ST	

-----E-X-_R-EFfrr:ilf:if··,·.·.: --
-  - .	-	-  .	-	-    -     '	-
. AUGUSTINE,  FL 32085·900 I	·

ST, AUGUSTINE - MAIN
4030 LEWIS SPEEDWAY ST, AUOUSTIHE, FL 320B4

DUPONT CENTER
665B  usI   SoUn{ ST, AUoUSTIHE, FL 32086

JULINGTON CREEK
725     FLORA  BRAHcH BLVD
SAINT JOHNS,  FL 32259

PONTE VEDRA
5430 PALM VALLEY ROAD PONTE VEDRA BEACH, FL 32082

Vesta,,.	Invoice

Vesta Property Services, Inc. 245 Riverside Avenue Suite250
Jacksonville FL 32202

BillTo
Isles of Bartram Park COD 475 WestTown Place Suite250
Jacksonville FL 32092

Invoice# Date

Terms Due Date Memo

353372
3/1/2019

Due on receipt 3/1/2019

MANAGEMENT SERV..

l·'JZ· 53't·c.JG.6aJ

t 8'"'

Total	$500.00

VGlobalTech
636 Fanning Drive
Winter Springs, FL 32708 contact@vglobaltech.com www.vglobaltech.com

INVOICE
BILL TO
Isles of Bartram Park CDD 135 W. Central Blvd, Suite 320
Orlando, FL 32801 United States

{® re © rE a ru rElfi1

MARO4 2019	INVOICE # 1209
DATE 02/22/2019
DUE DATE 02/22/2019
TERMS Due on receipt

/•3J•5l3·52...
:)..1

ACTIVITY	QTY	FlATE	AMOUNT	
Web Design:Website ADA Compliance Type S	1	1,750.00	1,750.00	
Perform ADA Compliance check,		
update / rebuild current site with new		
ADA plugins, update html code for		
compllance, image tags etc. Convert 2		
years worth of documents to RTF's.		
Document before and after for ADA		
errors as per WAVE Checker tool.		
(See proposal for details)		

BALANCE DUE

$1,750.00

Excellence in Commercial Landscaping
Post Office Box 849 II Bunnell FL 32110 Tel 386.437.6211 II Fax 386.586.1286

Invoice: Invoice Date:
Bill To:

JAX5092
March 1, 2019

Invoice

PO Number:

Remit To:

Celestina-Isles of Bartram CDD
c/o Bartram Park Owners Association 475 West Town Place
Suite 114
Saint Augustine, FL 32092

Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Property Name: Terms:

Celestina-Isles of Bartram CDD Net30

Invoice Due Date: March 31, 2019

Invoice Amount:	$2,328.27

Monthly  Landscape Maintenance March 2019	$2,328.27

	 Inthice iotal ·.	.•. '. $2,328.27

Should you have any questions or inquiries please call (386) 437-6211.

Disclosure Services LLC 1005 Bradford Way

mre © [f ow [f rm

J	APR O 3 2019
By

)

Isles of Bartram Park CDD
c/o GMS, LLC

Bill To

Kingston, TN 37763

Invoice

Date	Invoice#	
4/2/2019	3	

Terms	Due Date	
Net30	5/2/2019	

Description	Amount	
Amortization Schedule	100.00	
Series 2015 5-1-19 Prepay $20,000		
Amortization Schedule	100.00	
Series 2017 5-1-19 Prepay $25,000		
	Total	
$200.00	
	Payments/Credits	$0.00	
	Balance Due	$200.00	

\Testa,,u	Invoice

Vesta Property Services, Inc. 245 Riverside Avenue
Suite 250
Jacksonville FL 32202

Bill To
Isles of Bartram Park COD 475 West Town Place Suite250
Jacksonville FL 32092

Invoice# Date

Terms Due Date Memo

354343
4/1/2019

Due on receipt 4/1/2019

MANAGEMENT SERV...

/·32 · ·L.fSSot

,r;

Total	$500.00

Grau and Associates
951 W. Yamato Road, Suite 280 Boca Raton, FL 33431- www.graucpa.com

Phone: 561-994-9299	Fax: 561-994-5823

Isles of Bartram Park
475 W Town Place Suite 114
St. Augustine, FL 32092

Invoice No.	17882
Date	04/01/2019

SERVICE

Audit FYE 09/30/2018

Current Amount Due

/·31·513·352
13

AMOUNT

$ 	=90 0 .0=0

$=-9==0="0=",0==0

0 - 30
900.00

31- 60
o.oo

61-90	91-120
0.00	0.00
Payment due upon receipt.

Over 120
0.00

Balance
900.00

INVOICE

Invoice#	424316	
Account#	721658	
Invoice Date	4/1/2019	

Due Date	-
4/11/2019	
Rep	MAS	

The Lake Doctors, Inc.
Aquatic Management Services
.

3543 State Road 419, Winter Springs, FL 32708

Bill To

PH: 800-666-5253

Invoice Questions: Lakes@lakedoctors.com Payment Questions: Payments@lakedoctors.com

CELESTINA MASTER POA ISLES AT BARTRAM COD 475 WEST TOWN PLACE SUITE 114
ST. AUGUSTINE, FLORIDA 32092

J·3'l-572 •4 r
2o

1--------------,------'-------N-ET.!0.D-A-YS -------
Item	Description
Monthly Water Management Service

Invoice Date Reflects Month of Service Provided
--'--------,--------
Amount
1,170.00

Customer Total Balance	$1,110.00

Terms

P.O. No.

To help ensure prompt and accurate credit to your account, please include your account number and invoice number on your check and always include your remittance stub with your payment.

Please visit www.lakedoctors.com for your local office contact information.

Amount Enclosed

Bill To

Invoice#	424316	
Account#	721658	
Date	4/1/2019	

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

----

CELESTINA MASTER POA ISLES AT BARTRAM CDD 475 WEST TOWN PLACE SUITE 114
ST, AUGUSTINE, FLORIDA 32092

Signature 	_

Print Name-------------

Biiling Address:	Check box if same as above

IF PAYlNG BY CREDIT CARD, FILL OUT BELOW
Mastercard	Visa  American Express Card#  		
Card Verification# 	_ Exp. Date# 		_

For address and contact updates, please email us at Frontdesk(mlakedoctors.com.

Winter Springs, FL 32708

The Lake Doctors, Inc. 3543 State Road 419

0,,,

Invoice#	425958	
Account#	723920	

Invoice Date	--
4/3/20[9
----	

Due Date	
5/3/2019	
Rep	MAS	

INVOICE
,.The Lake Doctors, Inc.
,. Aquatic Management Services •

3543 State Road 419, Winter Springs, FL 32708

1·32 ·512.·'-ll. I
7-0

P.O. No.
Amenity Center Fountain

Terms
NET 30DAYS

CELESTINA MASTER POAIFTNCLN ISLES AT BARTRAM CDD
475 WEST TOWN PLACE SUITE 114
ST AUGUSTINE, FLORIDA 32092

Invoice Questions:
Lakes@lakedoctors.com Payment Questions: Payments@lakedoctors.com

PH: 800-666-5253

Bill To

Item	Description	Amount		
	Fountain/Aeration System Parts (Per Service Order)		3,148.00	
	Fountain/Aeration-Service Call/Labor		570.00	
	A 50% deposit shall be due payable upon execution and the balance shall be payable upon completion. Thank you!			
	For Scheduling Questions• please contact our Jacksonville office at 904-262-5500.			

To ensure prompt and accurate processing of your payment, please include your remittance stub and/or your account number/invoice number on your check.

For scheduling, please contact your local office.

Bill To

Amount Enclosed

Invoice#	425958	
Account#	723920	
Date	4/3/2019	

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT
Go Green! Contact us at Payments@lakedoctors.com to have your

CELESTINA MASTER POA/PTNCLN ISLES AT BARTRAM CDD
475 WEST TOWN PLACE SUITE 114
ST AUGUSTINE, FLORIDA 32092

IF PAYING BY CREDIT CARD, FILL OUT BELOW
Mastercard	Visa _	American Express C   d#  			
Card Verification# _ _ _ _ _ _ _ _ _ _
Exp. Date# 	_
Print Name-------------
Billing Address:	Check box if same as above	
		
Signature _ _	_	_	_	_	_	_	_	_	_	  		

For address and contact updates, please email us at: Frontdesk@lakedoctors.com
The Lake Doctors, Inc. 3543 State Road 419 Winter Springs, FL 32708
O@JCJ

.......-  -  -  -  .=incv=oicce.;s;;.e.:=mca;iled;;.   -   -   -   -   - ,  - .,  

SERVICE ORDER

Corpoi-ate Office 3543 StateRoad419 Winter Springs, FL32708
1-S00-666-5253
lakes@la"kedoctors,com
www.lakedoctors.corn

SALES REP. MAS

FlM.yers
(239) 3,2270
1 -=

p · ontt-.. i:vvn(lo iQrr:\4mJntag.,.l
, d :s'TOMl!ll hon!by •ct.n<>wladg.. 111al
. ""VAIii u,,,conltnlo Ihm¢!.
.iid tllftty (30) day,, from <t,to OI quo .. Uon.

al Florida	Ft. l.aiJd'1rxlal&
(401) 32'MOSO	(954)565-741!8
1..at)0 525$   1 5253

Navarre	Sou1h Carolina	Ohio
(850)!t.19-5787	( )    873-1911	(937)4:'JS-2.1)42
1 -li:2S!J	1·00&-774-s:263

ACCOUNT/SITECELESTINA MASTER POA FOUNTAIN REPAIR	· ACCOUNT #723920	
alLLING NAMEISLE OF	BARTRAM PARK CDD	DATE 03/25/20l9	
BIWNGADDRESS475WESTTOWN PLACESUlTE: 114 ST AUGUSTINE. FLORIDA 2092	COUNTY#58	
CONTACTPATTI BROWN	PHONE# 904-429-7159	
EMAIL ADPRESS pbrown@YE>$lapropertyservlces.com ttennisoo@vestaproperty1,ervices.com ·	Email Invoice: Y	) N( )	
PO#	IMANUFACTURER: AQM(  )  AES(.)KAS( ;  u:(•)oAf  )oir( )Atic{ -) ARM()oos(  )	
SERVICE REQUEST AMENITY CENTER FOUNTAIN REPAIR- Order#: 15029	
	
NOTES FOUNTAIN MOTOR TO SUBTURBINE PUMP SPLINES ARE STRIPPED LIKELY DUE TO SEIZED PUMP	
REPLACEM NT OF PUMP AND MOTOR REQUIRED. EXISTING INWATER CABLE&. START BOX TO BE USED.	
ADDITIONAL REPAIRS IF REQUIRED UPON DIAGNOSlS Will BEQUOTED SEPARATELY	
QTY	UNIT	DESCRJPTION	PRICE	EXTENOE.D	
i	EACH	6HP 230V 1P-H SUBMERSIBLE FOUNTAIN MOTOR	1,695.00	1,695.00	
1	EACH	5HP SUBTLJRBlNE PUMP END	1,328.00	1,328.00	
1	EACH	EPOXY UNDERWATER CA8LE SPLICE KIT	100,00	100.00	
				0.00	
				0.00	
				0.00	
				0.00	
				0.00	
				0.00	
				0.00	
	AARTSTOTAL	3,123.00	
	LABOR.	570.00	
SERVlCED BY:			
		25.{)0	
	MiSC. CHARGES*		
	SUBTOTAL	3,718.00	
SERVICE DATE:	O.OO % STATE SALES TAX		
		Q.00	
	FREIGHT	0.00	
WORK AUTHOl'llZED BY:	TOTAL		
		3,718.00	

 	

Celestina Master HOA, Inc

INVOICE DATE: 4/16/2019

By

u

I	APR 17 2019

[E	[EDW l:E .·

To:	Daniel Laughlin

Isles of Bartram CDD
475 WestTown Place, Suite 114 St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10%) (Reference JEA bill dated 3/13/19)		$646.94	
Any questions please call Denise Powers 904-747-0181		

TOTAL AMOUNT DUE		
	$646.94	

Make an checks payable to: Celestina Master Homesowners Association Please mail or deliver to Vesta Services 411 South Central Avenue, Sulte B Flagler Beach, FL 32136.

Crystal Clean Pool Service, Inc
9020-1 Berry Ave.
Jacksonville, Florida 32211
904-855-8884
crystalcleanpools@comcast.net
BILL TO	:    -·-----    ----  -- - ----  -- -	j
Celestina Fountain
Isles of Bartram Park C.O.O. 475 West Town Place
Suite 114

-_ -_

St. Augustine, FL 32092
 	----		-  ----_- -_-_ -_    -'_

Invoice

:-INVOICE# .·.··.·.··..· ..

•• -•

\DATE·.·.•.'.	· ·•.. !

-- -- -•--•- --
TOTAL DUE.>.

<i DUE DATE·•.•·.··< i  i TERMS    ',   ...·.·,   '>,i. .v•-     •---• -- ---	-	-

ENCLOSED > : ·.· ·..

1_ 21563

P.O. NUMBER
March

I   D4/11/2019	!	$450.00 ·· ··· ··········-·

·· Jo5/11/ 019 •	·· _J-Net 30	- -- ·- -----·--------- --

/•:n..• 512	·4 lo.3

\     ACTIV.ITY.:: ·:	.------ .. ---

:.\ ·=· · ,·· .. ··::..-QTY.·i -. ·-

... --·-::- =-'--- '.: 2-I

.;_...... .""".""-..·.-··.---·- -----·-.---·-·.........-·----·----·--·-·--·----·----·----------...	·..·.------·-----------.---•·..-.-.: .·....·.·1:.   --------------------·--·-- -----·---...

>·•. AN,!QUf\JTI

I

Monthly Service	/
..Month_h, Fountain Service	 ·-· --  -- --- ---	-- --  -	-•·     1	

450.00 i	450.00)
j
_	 		  
------••--•'•-•hOo-.S•••" ·••••••••••-----------

BALANCE DUE

$450.00

Crystal Clean Pool Service, Inc
9020-1 Berry Ave.
Jacksonville, Florida 32211
904-855-8884
crystalcleanpools@comcast.net
BILL TO
Celestina Fountain
Isles of Bartram Park C.D.D. 475 West Town Place
Suite 114
St. Augustine, FL 32092
--·-·---·-·------

·j
---!

-Invoice

JD)[E @[Eu w rf m1

/]]	APR  l 5 2019	w
By

-- I

\ INVOICE#

l DATE	·.  i TOTAL DUE   .	·  ·	1 DUE DATE	\TERMS	•, · i ENCLOSED _·. ·.

I S2164i-
' -------------

.	_]?:4-(12/2019	...   1-$920:so ..	--- --- 1o_·4_H_9_72_·o_fg_-····_····   	Lupon Receipt

·•··•···!

!

.. ···· ···-·--·-- --- ·-----..--,..
ACTIVITY

/•3Z ,572,,y(d

i

QTY I	RATE

AMOUNT!

-c--------------···--•. --····-···-··------------------------··-····-----------.----------').. ---

..····-·------ (···--·-·····--·-·-·-·-··.	.  .. ·········-!  ........... -....... ·······---·······-··-···----··-1

Service
Diagnostic service fee, installed new Square Di 8 amp contactor for the motor
Service Data

1	920.50 !	920.so!

Service Date: 4/5/19

····•·-----··-·--·--------------- -----------------------------'---
BALANCE DUE

$920.50

By

Isles of Bartram Park
COMMUNITY DEVELOPMENT DISTRICT

General Fund

Check Request

Date	Amount	Authorized By

A   ril15,20i9	$7,672.22	Bernadette Pere rino

Payable to:	

 	Isles of Bartram Park #17  • 2015	

Date Check Needed:	Budget Category:

ASAP	!001.300.20700.10200

ntended Use ofF unds Requested

3/19/i 9	$ 7,146.23 St Johns Ctv Tax Dist 8	

4/i 1/19	$	525.99 St Johns Ctv Tax Dist Interest 2	

$   7,672.22	

\	

(Attach suooortinq documentation for reauest.)	

Isles of Bartram Park
COMMUNITY DEVELOPMENT DISTRICT

fID[E ®[En w [E[m
[J1J	APR  I 5 2019	w

General Fund

Check Request

--·-··

=========j

Date	Amount	Authorized By
April 15, 2019	I	$3,368.24	I	Bernadette Peremino

Payable to:	

 	Isles of Bartram Park #i 7 -2017	

Date Check Needed:		Budget Category: ASAP	!001.300.20700.10300

Intended Use of Funds Requested:

3/19/19	$	3,137.32 StJohnsCtvTaxDist7	

4/1i/19	$	230.92 St Johns Ctv Tax Dist Interest 2	

$	3 368.24	

	

(Attach suooortinq documentation for request.)	

Isles Of Bartram COD	April 5, 2019		
475 West Town Place	Project No:	13125.03000	
Suite 114	Invoice No:	0190003	
St. Augustine, FL 32092			

Project	13125.03000	Isles of Bartram COO Professional Services rendered through March 31, 2019 Professional Personnel

/ ·3/·S"IJ •:SI l
I I

Principal - Vice President
Totals

Total Labor

Hours
2.00
2.00

Rate
225.00

Amount
450.00
450.00

450.00
';$4S.0,Ql)

England·Thim) & millc:r. Inc.
ENOflEEI\S• PW/11£1\S •SUl!IEYORS •61$ • LIJIOSC.IPE AllC!llTNIS
1♦m:ad   St     !'m Rtlad 1.l.l	Fbi1a.3lli8•1tlt0H42 -MSO•fllll04 .s-4&-
G.\- LG®l316

Hopping Green & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526
Tallahassee, FL 32314
850.222.7500
================================= STATEMENT=================================
March 31, 2019
Isles of Bartram Park Community Development Dist	Bill Number	106638	
c/o GMS, LLC	Billed through	02/28/2019	
475 West Town Place, Suite 114		
St. Augustine, FL 32092		

General Counsel		
IBPCDD	00001	WSH		

FOR eROFESSIONAL SERVICES RENDERED
02/05/19  · WSH	Review of phase 3A and 38 plat; confer with Rogers regarding declaration amendment.

0.60 hrs

02/05/19	KFJ

02/07/19	KFJ.

02/08/19	KFJ

02/11/19	WSH

02/11/19	KFJ

02/11/19	APA

02/13/19	WSH

02/13/19	JLE

Research property ownership; confer with Haber. Confer with Haber; research property due diligence. Research property due diligence.
Respond to auditor inquiry. Property due diligence research.
Prepare attorney response to auditor letter fiscal year end 2018. Finalize and send auditor response letter.
Review auditor request letter and proposed response; follow-up regarding the same.

0.20 hrs

1.90 hrs

7.20 hrs

0.20 hrs

1.50 hrs

1.20 hrs

0.20 hrs

0.20 hrs

02/13/19	KFJ	Finalize due diligence research; confer with Haber. 02/19/19	WSH	Prepare for board meeting.
02/22/19	KFJ	Confer with Haber regarding due diligence research. 02/25/19	KFJ	Update due diligence documents.
02/26/19	KFJ	Update due diligence property research.

02/28/19	CGS	Monitor proposed legislation which may impact district. 02/28/19	KFJ	Property due diligence research; confer with Haber.
Total fees for this matter

0.90 hrs

0.40 hrs

0.20 hrs

0.70 hrs

0.70 hrs

0.30 hrs

1.50 hrs

$2,389.00

DISBURSEMENTS
Document Reproduction	28.75

Isles of Bartram Park COD - Ge	Bill No. 106638	Page 2
===--==== ==-=------===-- --======-===================== =  ===========================

Total disbursements  for this matter	$28.75

MATTER SUMMARY

Papp, Annie M. - Paralegal	1.20 hrs	120 /hr	$144.00	
Stuart, Cheryl G.	0.30 hrs	310 /hr	$93.00	
Earlywine, Jere l.	0.20 hrs	235 /hr	$47.00	
Jusevitch, Karen F.- Paralegal	14.80 hrs	120 /hr	$1,776.00	
Haber, Wesley S.	1.40 hrs	235 /hr	$329.00	

f,;:...

TOTAL FEES TOTAL DISBURSEMENTS

TOTAL CHARGES FOR THIS MATIER

$2,389.00 ·
   $28.75
 	,..

$2,417.75

BILLING SUMMARY

Papp, Annie M. - Paralegal	1.20 hrs	120	/hr	$144.00	
Stuart, Cheryl G.	0.30 hrs	310	/hr	$93.00	
Earlywine, Jere l.	0.20 hrs	235	/hr	$47.00	
Jusevitch, Karen F.- Paralegal	14.80 hrs	120	/hr	$1,776.00	
Haber, Wesley S.	1.40 hrs	235	/hr	$329.00	
TOTAL FEES				$2,389.00	
TOTAL DISBURSEMENTS				$28.75	
TOTAL CHARGES FOR THIS BILL				$2,417.75	

Please include the bill number on vour check.

")!(YELLOWSTONE

Bill To:
Celestina-Isles of Bartram COD
c/o Bartram Park Owners Association 475 West Town Place
Suite 114
Saint Augustine, FL 32092

Property Name:	Celestina-Isles of Bartram COD

INVOICE

RemitTo:
Yellowstone Landscape PO Box 101017

Atlanta, GA 30392-1017

Invoice Due Date: May 15, 2019
Invoice Amount:	$2,328.28

Monthly  Landscape Maintenance April 2019	$2,328.28

Invoice Total	$2,328.28

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box849 I Bunnell FL 32110 I Te\ 386.437.62111 Fax 386.437.1286

,-4.'YELLOWSTONE
Bill To:
Celestina-Isles of Bartram COD
c/o Bartram Park Owners Association 475 West Town Place
Suite .114
Saint Augustine, FL 32092
Property Name:	Celestina-Isles of Bartram COD

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017	
Invoice Due Date: May 30, 2019
Invoice Amount:	$5,724.00

Mulch Application

Mulch Install	$5,724.00
Invoice Total	$5,724.00

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 849 I Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286