ISLES OF BARTRAM PARK
Community Development District
August 18, 2021

Isles of Bartram
Community Development District

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

August 18, 2021

Board of Supervisors Isles of Bartram Park
Community Development District Dear Board Members:
The audit committee meeting followed by the regular meeting of the Isles of Bartram Park Community Development District will be held Wednesday, August 18, 2021 at 10:00 a.m. at the World Golf Village Renaissance Hotel, 500 S. Legacy Trail, St. Augustine, Florida 32092. Following is the advance agenda for the meeting:

Audit Committee Meeting
Roll Call
Review and Ranking of Audit Proposals
Other Business
Adjournment
Regular Meeting

Roll Call
Audience Comment
Minutes
Approval of Minutes of the May 19, 2021 Meeting
Acceptance of the May 19, 2021 Audit Committee Meeting Minutes
Acceptance of Audit Committee Recommendations
Public Hearing
Consideration of Resolution 2021-06, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2021
Consideration of Resolution 2021-07, Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2021-08, Election of Officers to add Marilee Giles as Assistant Secretary
Other Business
Staff Reports
Attorney
Engineer – 2021 Engineer’s Report
Manager – Consideration of Proposed FY22 Meeting Schedule
VIX.	Supervisors’ Requests
Audience Comments
Financial Reports

Balance Sheet as of July 31, 2021 and Statement of Revenues & Expenditures
Assessment Receipt Schedule
Approval of Check Register
Next Scheduled Meeting – TBD
Adjournment

Prior to the regular business meeting will be the audit committee meeting.	At this time the audit committee will review and rank the audit proposals received.

Minutes from the May 19, 2021 regular meeting and May 19, 2021 Audit Committee meeting are enclosed for your review.

The fourth order of business is the acceptance of audit committee recommendations.

The fifth order of business is the public hearing for consideration of resolution 2021-06, relating to annual appropriations and adopting the budget for fiscal year 2022. Following in the consideration of resolution 2021-07, imposing special assessments and certifying an assessment roll. A copy of each resolution is enclosed for your review.

The sixth order of business is the consideration of resolution 2021-08, election of officers to add Marilee Giles as Assistant Secretary. A copy of the resolution is enclosed for your review.

Listed under engineer’s report is the 2021 engineer’s report.

Listed under manager reports is the consideration of proposed FY22 meeting schedule.

Copies of the balance sheet and statement of revenue & expenditures, assessment receipt schedule, and check register 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

James Oliver District Manager

cc:	Wes Haber

2

AGENDA

Isles of Bartram Park Community Development District
Agenda

Wednesday	World Golf Village Renaissance Hotel August 18, 2021		500 S. Legacy Trail
10:00 a.m.	St. Augustine, FL 32092
islesofbartramparkcdd.com
Call In # 800-264-8432 Code 9694032

Audit Committee Meeting

Roll Call

Review and Ranking of Audit Proposals

Other Business

Adjournment

Regular Meeting

Roll Call

Audience Comment

Minutes
Approval of Minutes of the May 19, 2021 Meeting

Acceptance of the May 19, 2021 Audit Committee Meeting Minutes

Acceptance of Audit Committee Recommendations

Public Hearing
Consideration of Resolution 2021-06, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2021

Consideration of Resolution 2021-07, Imposing Special Assessments and Certifying an Assessment Roll

Consideration of Resolution 2021-08, Election of Officers to add Marilee Giles as Assistant Secretary

Other Business

Staff Reports
Attorney

Engineer – 2021 Engineer’s Report

Manager – Consideration of Proposed FY22 Meeting Schedule

VIX.	Supervisors’ Requests

Audience Comments

Financial Reports
Balance Sheet as of July 31, 2021 and Statement of Revenues & Expenditures

Assessment Receipt Schedule

Approval of Check Register

Next Scheduled Meeting – TBD

Adjournment

2

MINUTES

A.

MINUTES OF MEETING ISLES OF BARTRAM PARK
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Isles of Bartram Park Community Development District was held on Tuesday, May 19, 2021 at 10:00 a.m. the offices of GMS at 475 West Town Place, Suite 114, St. Augustine, Florida.

Present and constituting a quorum were:

Zenzi Rogers	Chairperson
Chris Mayo	Vice Chairman
Joe Panchula	Supervisor
Mike Della Penta	Supervisor
Scott Forshey-Friedman	Supervisor Also present were:
Jim Oliver	District Manager
Wes Haber via phone	District Counsel Matt Maggiore via phone

FIRST ORDER OF BUSINESS	Roll Call
Mr. Oliver called the meeting to order at 10:00 a.m. Five Audit Committee members were present constituting a quorum.

SECOND ORDER OF BUSINESS	Selection of Audit Evaluation Criteria
Mr. Oliver noted that they are required by Florida Statutes Chapter 218 to go through the RFP process to select the audit firm to conduct the annual financial audits. He presented the recommended evaluation criteria that was prepared by Hopping Green & Sams. He noted that once they receive back audit proposals they will bring them back to the Audit Committee to rank them based on this criteria.

On MOTION by Ms. Rogers seconded by Mr. Forshey-Friedman, with all in favor, the Audit Evaluation Criteria, was approved.

May 19, 2021	Isles of Bartram Park CDD

THIRD ORDER OF BUSINESS	Authorization to Issue Audit RFP
Mr. Oliver noted that they need a motion to authorize staff to issue the RFP.

On MOTION by Ms. Rogers seconded by Mr. Mayo, with all in favor, Authorizing Staff to Issue Audit RFP, was approved.

FOURTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

FIFTH ORDER OF BUSINESS	Adjournment

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

2

B.

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, May 19, 2021 at 10:00 a.m. the offices of GMS at 475 West Town Place, Suite 114, St. Augustine, Florida.

Present and constituting a quorum were:

Zenzi Rogers	Chairperson
Chris Mayo	Vice Chairman
Joe Panchula	Supervisor
Mike Della Penta	Supervisor
Scott Forshey-Friedman	Supervisor Also present were:
Jim Oliver	District Manager
Wes Haber via phone	District Counsel
Matt Maggiore via phone	District Engineer

FIRST ORDER OF BUSINESS	Roll Call
Mr. Oliver called the meeting to order at 10:05 a.m. Five Board members were present constituting a quorum.

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

THIRD ORDER OF BUSINESS	Approval of Minutes of the February 17, 2021
Meeting
Mr. Oliver presented the minutes of the February 17, 2021 meeting and there were no additions, corrections, or deletions.

May 19, 2021	Isles of Bartram Park CDD

On MOTION by Ms. Rogers seconded by Mr. Mayo, with all in favor, the Minutes of the February 17, 2021 Meeting, were approved.

FOURTH ORDER OF BUSINESS	Acceptance of Audit Committee
Recommendation
Mr. Oliver noted that the Audit Committee met earlier in the day and approved selection criteria and directed staff to issue an RFP. He asked the Board to accept the Audit Committee recommendations.

On MOTION by Ms. Rogers, seconded by Mr. Mayo, with all in favor, Acceptance of the Audit Committee Recommendation, was approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2021-05,
Approving FY 2022 Proposed Budget & Setting a Public Hearing Date for Adoption
Mr. Oliver stated that they are starting the budget process. The Florida Statutes require that the Board approves a proposed budget by June 15th of each year and then have a public hearing no sooner than 60 days after that. They propose to have a public hearing in conjunction with the August 18th Board meeting.
Mr. Oliver noted that since establishment of the District the developer has been subsidizing the District. He reviewed the developer contributions for the prior years. Mr. Oliver noted that in this year’s budget the developer contributions are $20,000. Next year there will be no developer subsidizing. The full rate of running the District would fall on all 616 units in the District, that is why there is an increase in the assessments. Mr. Oliver noted that if the proposed budget is approved it can still be changed, but in cannot be increased.
Mr. Oliver stated that once the numbers are final based on the unit count a mailed notice will go out to all the landowners announcing a public hearing. Mr. Oliver asked for any questions or changes and hearing none, asked for a motion to adopt the budget.

On MOTION by Ms. Rogers, seconded by Mr. Mayo, with all in favor, Resolution 2021-05 Approving FY 2022 Proposed Budget and Setting a Public Hearing Date for Adoption on August 18th, 2021, was approved.

2

May 19, 2021	Isles of Bartram Park CDD

SIXTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Haber had nothing further to report for the Board.

Engineer
Mr. Maggiore had nothing further for the Board.

Manager – Report on Number of Registered Voters
Mr. Oliver noted that there are 828 registered voters living in the District.

EIGHTH ORDER OF BUSINESS	Supervisors’ Requests
There being none, the next item followed.

NINTH ORDER OF BUSINESS	Audience Comments
There being no public present, the next item followed.

TENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet as of April 30, 2021 and Statement of Revenues & Expenditures
Mr. Oliver stated that included in the agenda package is a copy of the financial reports through March 31, 2021 instead of April 30. There was nothing unusual in the financials.

Assessment Receipt Schedule
Mr. Oliver noted that the assessment receipt schedule shows they are 99% collected.

Approval of Check Register
Mr. Oliver stated that included in the agenda package is a check register. The Board had no questions.

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

NINTEENTH ORDER OF BUSINESS	Next Scheduled Meeting – August 18, 2021 at
10:00 a.m. at the offices of GMS, 475 West

3

May 19, 2021	Isles of Bartram Park CDD

Town Place, Suite 114, St. Augustine, FL 32092
Mr. Oliver stated the next scheduled meeting is August 18, 2021 at 10:00 a.m. at the Renaissance hotel.

TWENTIETH 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

Isles of Bartram Park Community Development District
Auditor Selection Evaluation Criteria

	Ability of Personnel	Proposer's Experience	Understanding of Scope of Work	Ability to Furnish the Required Services	Price		
	(e.g., geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this
project; evaluation of existing workload;
proposed staffing levels, etc.)	(e.g., past record and experience of the Proposer in similar projects; volume of work previously
performed by the firm; past performance for other Community Development
Districts in other contracts; character; integrity; reputation of respondent, etc.)	

Extent to which the
proposal demonstrates an understanding of the
District's needs for the services requested.	Extent to which the
proposal demonstrates the adequacy of proposer's financial resources and stability as a business
entity necessary to complete the services required (e.g., the
existence of any natural disaster plan for business operations).	

Points will be awarded based upon the price bid for the rendering of the services and
reasonableness of the price to services.	

Point Total	
Proposer	20	20	20	20	20	100	

Grau & Associates							

Berger, Toombs, Elam, Gaines & Frank							

							

Proposal to Provide Financial Auditing Services:
ISLES OF BARTRAM PARK
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: August 04, 2021 3:00PM

Submitted to:
Isles of Bartram Park
Community Development District c/o District Manager
475 West Town Place, Suite 114 St. Augustine, Florida 32092

Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

August 04, 2021

Isles of Bartram Park Community Development District c/o District Manager
475 West Town Place, Suite 114 St. Augustine, Florida 32092

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2021, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Isles of Bartram Park Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Racquel McIntosh, CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

2

Firm Qualifications

3

Grau’s Focus and Experience

Our Team

3
Partners

10
Professional Staff

2
Administrative Professionals

9/13
Employees are CPAS

Year founded

Services Provided

297

Community Development Districts Served

Properly registered and
licensed professional corporation by the state of FLORIDA

9
Professional
Groups

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

See next page for report and certificate

⇒ External quality review program: consistently receives a pass
⇒ Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

4

5

Firm & Staff Experience

6

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:

Antonio J GRAU, CPA (Partner)
Years Performing Audits: 30+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Racquel McIntosh, CPA (Partner)
Years Performing Audits: 14+
CPE (last 2 years): Government Accounting, Auditing: 47 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
-Racquel McIntosh

7

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

8

Antonio ‘Tony ‘ J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)

9

Racquel C. McIntosh, CPA
Partner
Contact : rmcintosh@graucpa.com | (561) 939-6669
Experience
Racquel has been providing government audit, accounting and advisory services to our clients for over 14 years. She serves as the firm’s quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed and maintained throughout the audit.
Racquel develops in-house training seminars on current government auditing, accounting, and legislative topics and also provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software, legislation, and standards.

Education
Florida Atlantic University (2004) Master of Accounting
Florida Atlantic University (2003) Bachelor of Arts:
Finance, Accounting

Clients Served (partial list)

(>300) Various Special Districts, including:		
Carlton Lakes Community Development District Golden Lakes Community Development District Rivercrest Community Development District South Fork III Community Development District TPOST Community Development District	Westchase Community Development District Monterra Community Development District
Palm Coast Park Community Development District Long Leaf Community Development District Watergrass Community Development District	
East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District
Pinellas Park Water Management District Ranger Drainage District
South Trail Fire Protection and Rescue Service District	

Professional Associations/ Memberships

American Institute of Certified Public Accountants	FICPA State & Local Government Committee	
Florida Institute of Certified Public Accountants	FGFOA Palm Beach Chapter	

Professional Education (over the last two years)

Course	Hours	
Government Accounting and Auditing	47	
Accounting, Auditing and Other	58	
Total Hours	105 (includes of 4 hours of Ethics CPE)	

10

References

11

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
 	904-940-5850		

 Two Creeks Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
 	813-933-5571		

  Journey’s End Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410
 	561-630-4922		

12

Specific Audit Approach

13

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
»	Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
»	Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been  identified.

14

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»	Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

»	Perform final analytical procedures;
»	Review information and make inquiries for subsequent events; and
»	Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

»	Significant audit adjustments;
»	Significant deficiencies or material weaknesses;
»	Disagreements with management; and
»	Difficulties encountered in performing the audit.

15

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

16

Cost of Services

17

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2021-2023 are as follows:

    Year Ended September 30,		 	Fee		
2021	$3,800	
2022	$3,900	
2023	$4,000	
TOTAL (2021-2023)	$11,700	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

18

Supplemental Information

19

PARTIAL LIST OF CLIENTS

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Waste Water Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South-Dade Venture Development District					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunshine Water Control District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	333	5	3	328		

	 20

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES

Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Isles of Bartram Park Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

21

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200	(772) 461-6120 Fort Pierce, Florida 34950

CONTACT PERSON:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

August 4, 2021

TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE

Letter of Transmittal	1-2
Profile of the Proposer
Description and History of Audit Firm	3
Professional Staff Resources	4-5
Ability to Furnish the Required Services	5
Arbitrage Rebate Services	6
Governmental Auditing Experience	7-16
Fee Schedule	17
Scope of Work to be Performed	17
Resumes	18-33
Peer Review Letter	34
Instructions to Proposers	35-36

August 4, 2021

Isles at Bartram Park Community Development District Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Dear District Manager:

Thank you very much for the opportunity to present our professional credentials to provide audit services for Isles at Bartram Park Community Development District.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm  has the necessary qualifications and experience to serve as the independent auditors for Isles at Bartram Park Community Development District. We will provide you with top quality, responsive service.

Experience

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida.  We have  been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications 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 the standards for financial and compliance audits. We will conduct the audit in accordance with auditing  standards generally accepted in the United States of America; “Government Auditing  Standards” issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards,  with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

- 1 -

Isles at Bartram Park Community Development District August 4, 2021

Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to Isles at Bartram Park Community Development District.

Very truly yours,

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida

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PROFILE OF THE PROPOSER
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 71 years is directly attributable to the firm’s unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm’s auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center (“the Center”) of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 71 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 38 of the 42 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm’s commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

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Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 14 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort  Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm’s offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:
Total
Partners/Directors (CPA’s)	5	
Principals (CPA)	1	
Managers (CPA)	1	
Senior/Supervisor Accountants (2 CPA’s)	3	
Staff Accountants (1 CPA)	9	
Computer Specialist	1	
Paraprofessional	8	
Administrative	  4	
Total – all personnel	32	

Following is a brief description of each employee classification:

Staff Accountant – Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant – A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers – A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.

Principal – A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor–in-charge. A principal has no financial interest in the firm.

Partner/Director – The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

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Professional Staff Resources (Continued)

Independence – Independence of the public accounting firm, with respect to the audit  client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Isles at Bartram Park Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

AuSection 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants;

Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm’s clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 69 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit  documentation is stored electronically, both  on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

- 5 -

ADDITIONAL SERVICES PROVIDED

Arbitrage Rebate Services

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., “rebate”) to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds.

Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer’s auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds.

Our firm performs a comprehensive rebate analysis and includes the following:

Verifying that the issue is subject to rebate;
Calculating the bond yield;
Identifying, and separately accounting for, all “Gross Proceeds” (as that term is defined in the Code) of the bond issue, including those requiring analysis due to “transferred proceeds” and/or “commingled funds” circumstances;
Determining what general and/or elective options are available to Gross proceeds of the issue;
Calculating the issue’s excess investment earning (rebate liability), if any;
Delivering appropriate documentation to support all calculations;
Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies;
Assisting as necessary in the event of an Internal Revenue Service inquiry; and,
Consulting with issue staff, as necessary, regarding arbitrage related matters.

- 6 -

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.

The current members of our firm have performed audits of over 900 community development districts, and over 1,800 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax- exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.

Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA’s to have met certain CPE requirements prior to proposing on governmental audit engagements.

- 7 -

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.

Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.

We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.

The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

- 8 -

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.

Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm’s local governmental auditing engagements.  As a result of these reviews,  our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs approximately one hundred fifty audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)

We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first  year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA – Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program’s most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm’s continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

- 9 -

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

References

Terracina Community Development	Gateway Community Development District		District
Jeff Walker, Special District Services	Stephen Bloom, Severn Trent Management (561) 630-4922	(954) 753-5841

The Reserve Community Development District	Port of the Islands Community Development
District
Darrin Mossing, Governmental Management	Cal Teague, Premier District Management Services LLC
(407) 841-5524	(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts
Aberdeen Community Development District	Alta Lakes Community Development District

Amelia Concourse Community Development	Amelia Walk Communnity Development District		District
Aqua One Community Development District	Arborwood Community Development District Arlington Ridge Community Development	Armstrong Community Development District
District

Avalon Park West Community Development	Bartram Springs Community Development District		District
Baytree Community Development District	Beaumont Community Development District Bella Collina Community Development	Boggy Branch Community Development
District	District

Boggy Creek Community Development	Bonnet Creek Community Development District		District

Buckeye Park Community Development	Candler Hills East Community Development District		District

Capital Region Community Development	Cedar Hammock Community Development District		District

- 10 -

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Central Lake Community Development	Channing Park Community Development District		District

Cheval West Community Development	Clearwater Cay Community Development District		District

Coconut Cay Community Development	Colonial Country Club Community
District	Development District

Connerton West Community Development	Copper Creek Community Development District		District

Copperstone Community Development	Creekside at Twin Creeks Community District

Deer Run Community Development	Dowden West Community Development
District	District

DP1 Community Development District	Durbin Crossing Community Development
District
Eagle Point Community Development District	East Nassau Stewardship District Eastlake Oaks Community Development	Easton Park Community Development
District	District

Eden Hills Community Development District	Estancia at Wiregrass Community
Development District

Estates at Cherry Lake Community	Evergreen Community Development
Development District	District

Finley Woosd Community Development	Gateway Services Community Development District		District

Gramercy Farms Community Development	Greenway Improvement District District

Greyhawk Landing Community	Griffin Lakes Community Development
Development District	District

Habitat Community Development District	Harmony Community Development District

- 11 -

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)
Harmony West Community Development	Hawkstone Community Development District		District

Heritage Harbor South Community	Heritage Isles Community Development
Development District	District

Heritage Lake Park Community Development	Heritage Landing Community Development District		District

Heritage Palms Community Development	Heron Isles Community Development District		District

Highland Meadows II Community	Julington Creek Community Development
Development District	District

Laguna Lakes Community Development	Lake Ashton Community Development District		District

Lake Bernadette Community Development	Lakeside Plantation Community District		Development District

Landings at Miami Community Development	Legends Bay Community Development District		District

Lexington Oaks Community Development	Live Oak No. 2 Community Development District		District
Lucaya Community Development District	Madeira Community Development District Magic Reserve Community Development	Magnolia Creek Community Development
District	District

Marhsall Creek Community Development	Meadow Pointe IV Community Development District		District

Midtown Miami Community Development	Mira Lago West Community Development District		District
Montecito Community Development District	Myrtle Creek Improvement District Narcoossee Community Development	Naturewalk Community Development District
District

New Port Tampa Bay Community	Overoaks Community Development District Development District

- 12 -

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)
Paseo Community Development District	Pier Park Community Development District

Pine Ridge Plantation Community	Piney Z Community Development District Development District

Poinciana West Community Development	Port of the Islands Community Development District		District

Portofino Isles Community Development	Quarry Community Development District District
Renaissance Commons Community District	Reserve #2 Community Development District Reserve at Pradera Community Development	Reserve Community Development District
District

River Hall Community Development District	River Place on the St. Lucie Community
Development District
Rivers Edge Community Development District	Riverwood Estates Community Development Rolling Hills Community Development District	Rolling Oaks Community Development District Ryals Creek Community Development District	Sampson Creek Community Development
District

San Simeon Community Development	Sandmine Road Community Development District		District

Six Mile Creek Community Development	South Fork Community Development District District
South Shore Community Development District	South Village Community Development District Southern Hills Plantation I Community	St. John's Forest Community Development
Development District	District

Stoneybrook South at ChampionsGate	Stoneybrook South Community Development Community Development District		District

Stoneybrook West Community Development	Storey Creek Community Development District District

Terracina Community Development District	Tison's Landing Community Development
District

- 13 -

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Town of Kindred II Community Development	TPOST Community Development District District
Triple Creek Community Development District	TSR Community Development District Turnbull Creek Community Development	Twin Creeks North Community Development
District	District

Urban Orlando Community Development	Venetian Community Development District District
Verano #2 Community Development District	Viera East Community Development District VillaMar Community Development District	Vizcaya in Kendall Community Development
District

Waterset North Community Development	West Port Community Development District District
Westside Community Development District	WildBlue Community Development District Willow Creek Community Development District	Willow Hammock Community Development
District

Wiregrass Community Development District	Wiregrass II Community Development District Zephyr Ridge Community Development District

- 14 -

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Other Governmental Organizations

City of Westlake

Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida

Viera Stewardship District

Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County
St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water
Control District

Current or Recent Single Audits,

St. Lucie County, Florida Early Learning Coalition, Inc.
Treasure Coast Food Bank, Inc.

Gateway Services Community Development District

Members of our audit team have acquired extensive experience from performing or participating in over 2,100 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm’s auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach

Municipalities

City of Port St. Lucie City of Vero Beach Town of Orchid

- 15 -

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Special Districts

Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Dovera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe III Community Development District Myrtle Creek Community Development District
St. Lucie County – Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John’s Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs – Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board

State and County Agencies

Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

- 16 -

FEE SCHEDULE

We propose the fee for our audit services described below to be $3,850 for the years ended September 30, 2021 and 2022, $3,955 for the years ended September 30, 2023 and 2024, and
$4,085 for the year ended September 30, 2025. The fee is contingent upon the financial records and accounting systems of Isles at Bartram Park Community Development District being “audit ready” and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Isles at Bartram Park Community Development District as of September 30, 2021, 2022, 2023, 2024, and 2025. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.

Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts  as  set  forth  by  the  State  Auditor  General  in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.

The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

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Commitment to Quality Service

Personnel Qualifications and Experience

J. W. Gaines, CPA, CITP
Director – 41 years

Education
Stetson University, B.B.A. – Accounting

Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association
Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994
Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991
Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982
Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986
Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman
2009
Member Lawnwood Regional Medical Center Board of Trustees, 2000 – Present, Chairman 2013 - Present
Member of St. Lucie County Citizens Budget Committee, 2001 – 2002
Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 – 2011
Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present

Professional Experience
Miles Grant Development/Country Club – Stuart, Florida, July 1975 – October 1976
State Auditor General’s Office – Public Accounts Auditor – November 1976 through September 1979
Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits.
Over 40 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all  phases of the audits listed on the preceding pages.

- 18 -

Commitment to Quality Service

Personnel Qualifications and Experience

J. W. Gaines, CPA, CITP (Continued)
Director

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update Analytical Procedures, FICPA
Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations

- 19 -

Commitment to Quality Service

Personnel Qualifications and Experience

David S. McGuire, CPA, CITP Accounting and Audit Principal – 18 years Accounting and Audit Manager – 4 years Staff Accountant	– 11 years
Education
University of Central Florida, B.A. – Accounting
Barry University – Master of Professional Accountancy
Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants
Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach – St. Lucie County Youth Football Organization (1994 – 2005)
Assistant Coach – Greater Port St. Lucie Football League, Inc. (2006 – 2010)
Board Member – Greater Port St. Lucie Football League, Inc. (2011 – 2017)
Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 – 2003)
Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 – 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 – 2001)
President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 – 2017)
St. Lucie District School Board Superintendent Search Committee (2013 – present)
Board Member – Phrozen Pharoes (2019-2021)
Professional Experience
Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top  secret (SCI/SBI) security clearance.
- 20 -

Commitment to Quality Service

Personnel Qualifications and Experience

David S. McGuire, CPA, CITP (Continued)
Accounting and Audit Principal

Continuing Professional Education
Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

- 21 -

Commitment to Quality Service

Personnel Qualifications and Experience

David F. Haughton, CPA
Accounting and Audit Manager – 30 years

Education
Stetson University, B.B.A. – Accounting

Registrations
Certified Public Accountant – State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
Technical Review – 1997 FICPA Course on State and Local Governments in Florida
Board of Directors – Kiwanis of Ft. Pierce, Treasurer – 1994-1999; Vice President – 1999- 2001

Professional Experience
Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
State Auditor General’s Office – West Palm Beach, Staff Auditor, June 1985 to September 1985
Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

- 22 -

Commitment to Quality Service

Personnel Qualifications and Experience

David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler’s Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children’s Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
While with the Auditor General’s Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

- 23 -

Commitment to Quality Service

Personnel Qualifications and Experience

Matthew Gonano, CPA
Senior Staff Accountant – 10 years

Education
University of North Florida, B.B.A. – Accounting
University of Alicante, Spain – International Business
Florida Atlantic University – Masters of Accounting

Professional Affiliations/Community Service

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants

Professional Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

- 24 -

Commitment to Quality Service

Personnel Qualifications and Experience

Paul Daly
Staff Accountant – 9 years

Education
Florida Atlantic University, B.S. – Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

- 25 -

Commitment to Quality Service

Personnel Qualifications and Experience

Melissa Marlin, CPA
Senior Staff Accountant – 7 years

Education
Indian River State College, A.A. – Accounting
Florida Atlantic University, B.B.A. – Accounting

Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mrs. Marlin is currently studying to pass the CPA exam.

- 26 -

Commitment to Quality Service

Personnel Qualifications and Experience

Bryan Snyder
Staff Accountant – 5 years

Education
Florida Atlantic University, B.B.A. – Accounting

Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.

Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

- 27 -

Commitment to Quality Service

Personnel Qualifications and Experience

Maritza Stonebraker
Staff Accountant – 4 years

Education
Indian River State College, B.S.A. – Accounting

Professional Experience
Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing education courses and plans on acquiring her CPA.
Mrs. Stonebraker is currently studying to pass the CPA exam.

- 28 -

Commitment to Quality Service

Personnel Qualifications and Experience

Jonathan Herman, CPA
Senior Staff Accountant – 7 years

Education
University of Central Florida, B.S. – Accounting
Florida Atlantic University, MACC

Professional Experience
Accounting graduate with five years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

- 29 -

Commitment to Quality Service

Personnel Qualifications and Experience

Sean Stanton, CPA
Staff Accountant – 4 years

Education
University of South Florida, B.S. – Accounting
Florida Atlantic University, M.B.A. – Accounting

Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities.

Continuing Professional Education
Mr. Stanton participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

- 30 -

Commitment to Quality Service

Personnel Qualifications and Experience

Taylor Nuccio
Staff Accountant – 3 years

Education
Indian River State College, B.S.A. – Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Nuccio participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Nuccio is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

- 31 -

Commitment to Quality Service

Personnel Qualifications and Experience

Kirk Vasser
Staff Accountant – 1 year

Education
Indian River State College, B.S.A. – Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Vasser participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mr. Vasser is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

- 32 -

Commitment to Quality Service

Personnel Qualifications and Experience

Madison Ballash
Staff Accountant – 1 year

Education
Indian River State College, B.S.A. – Accounting (May 2020)

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Ballash participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Ballash is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

- 33 -

- 34 -

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

Annual Audit Services for Fiscal Year 2021
St. Johns County, Florida

INSTRUCTIONS TO PROPOSE

SECTION 1. DUE DATE. Sealed proposals must be received no later than Wednesday, August 4, 2021 by 3:00 p.m., at the offices of the District Manager, located at 475 West Town Place, Suite 114, St. Augustine, Florida 32092. Proposals will be publicly opened at that time.

SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules, and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be
disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Submit one (1) hard copy and one (1) electronic copy of the Proposal Documents, and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title “Auditing Services- Isles of Bartram Park Community Development District” on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

- 35 -

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a wavier of District’s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents.

List position or title of all personnel to perform work on the District audit.  Include resumes for each person listed: list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person.

The lump sum cost of the provision of the services under the proposal.

SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed project plans and specifications or other contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid plans, specifications or contract documents.

SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

- 36 -

FIFTH ORDER OF BUSINESS

Isles of Bartram Park Community Development District
Approved Budget

FY 2022

August 18, 2021

Isles of Bartram Park
Community Development District
GENERAL FUND BUDGET

GENERAL FUND BUDGET

Summary Revenues and Expenditures	Page 1

Narrative – Administrative and Maintenance	Page 2-5

Series 2015 Special Assessments Bonds	Page 6-8

Series 2017 Special Assessments Bonds	Page 9-11

Isles of Bartram Park
Community Development District	General Fund

	Adopted
Budget	Acutal
YTD	Projected
Next	Total
Projected	Approved
Budget	
Description	FY 2021	6/30/21	3 Months	9/30/21	FY 2022	

Revenues						
Developer Contributions	$20,136	$0	$15,532	$15,532	$0	
Assessments	$196,435	$196,818	$0	$196,818	$237,023	
Carryforward Surplus	$0	$0	$0	$0	$0	
Total Revenues	$216,571	$196,818	$15,532	$212,350	$237,023	

Expenditures						
Administrative						
Supervisors Fees	$4,000	$2,800	$1,000	$3,800	$4,000	
FICA	$306	$214	$77	$291	$306	
Engineering	$6,000	$1,658	$1,543	$3,200	$6,000	
Dissemination	$7,000	$5,250	$1,750	$7,000	$7,000	
Arbitrage	$1,200	$600	$600	$1,200	$1,200	
Assessment Roll	$5,000	$5,000	$0	$5,000	$5,000	
Attorney	$10,000	$2,589	$7,411	$10,000	$10,000	
Annual Audit	$4,100	$4,100	$0	$4,100	$4,200	
Trustee Fees	$8,000	$7,333	$667	$8,000	$8,000	
Management Fees	$45,000	$33,750	$11,250	$45,000	$46,800	
Information Technology	$1,000	$750	$250	$1,000	$1,200	
Website Maintenance	$600	$450	$150	$600	$800	
Telephone	$150	$52	$48	$100	$150	
Postage	$300	$260	$40	$300	$300	
Insurance	$8,500	$8,459	$0	$8,459	$9,292	
Printing & Binding	$1,300	$577	$200	$777	$1,300	
Legal Advertising	$2,000	$444	$1,556	$2,000	$2,000	
Other Current Charges	$500	$174	$100	$274	$500	
Office Supplies	$200	$76	$50	$126	$200	
Dues, Licenses & Subscriptions	$175	$175	$0	$175	$175	
Total Administrative	$105,331	$74,712	$26,691	$101,402	$108,423	
Field						
Landscape Maintenace	$52,600	$44,721	$8,009	$52,730	$57,800	
Lake Maintenance	$24,840	$20,630	$5,010	$25,640	$25,800	
Waterfall/Entry Pond Maintenance	$5,400	$5,628	$1,350	$6,978	$6,600	
Lake Fountains Maintenance (Lake Doctors)	$1,400	$10,617	$350	$10,967	$11,400	
Management	$6,000	$4,500	$1,500	$6,000	$6,000	
Utilities	$20,000	$4,633	$3,000	$7,633	$20,000	
General Maintenance	$1,000	$0	$1,000	$1,000	$1,000	
Total Field	$111,240	$90,729	$20,219	$110,948	$128,600	
						
Total Expenditures	$216,571	$165,441	$46,909	$212,350	$237,023	
						
Excess Revenues/(Expenditures)	$0	$31,377	($31,377)	$0	$0	

FY 2021	

FY 2022		

FY 2021	

FY 2022	

DESCRIPTION	Units	Gross
Per Unit	Gross
Per Unit	Gross Per Unit
Increase	Gross
Assesment	Gross
Assesment	
Gross Assement - Tax Collector	635
Less: Discounts & Collections (6%)	$339	$396	$56	$208,973
($12,538)	$251,244
($14,221)	
Net Assesment - Tax Collector			$56	$196,435	$237,023	
1

Isles of Bartram Park
Community Development District
GENERAL FUND BUDGET FISCAL YEAR 2022

REVENUES:

Assessments

The District will levy a non-ad-valorem maintenance assessment on all taxable property within the District to fund all of the General Operating Expenditures for 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.

Monthly	Annual
$	583	$	7,000

Contract
GMS

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.

Attorney
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

Isles of Bartram Park
Community Development District
GENERAL FUND BUDGET FISCAL YEAR 2022

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 Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.

Website Maintenance

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Telephone

Telephone and fax machine.

Postage

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

Insurance

Represents the estimated cost for public officials, general liability, and property 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.

3

Isles of Bartram Park
Community Development District
GENERAL FUND BUDGET FISCAL YEAR 2022

Other Current Charges

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

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.

Field:

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.  Other services includes annual  and plant rotation and mulch installation.

Contract	Monthly	Annual	
Yellowstone Landscape	$	2,750	$	32,996	
Other Services	$	1,714	$	20,565	
Contingency	$	353	$	4,239	
	$	4,817	$	57,800	

Lake Maintenance

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

Description	Monthly	Annual	
Lake Maintenance	$	1,670	$	20,040	
Triploid Grass Carp	$	-	$	4,800	
Contingency	$	80	$	960	
Total	$	1,750	$	25,800	

Waterfall/Pond Entry Maintenance

The District has contracted with Innovative Fountain Services to provide maintenance services to waterfalls and pond at community entrance.

Contract Innovative Fountain Services		Monthly
$	385	Annual
$	4,620	
Contingency		 $	165	 $	1,980	
		$	550	$	6,600	
	
4			

Isles of Bartram Park
Community Development District
GENERAL FUND BUDGET FISCAL YEAR 2022

Lake Fountains Maintenance

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

Contract	Quarterly	Annual	
The Lake Doctor's	$	350	$	1,400	
Contingency	$	2,500	$	10,000	
	$	2,850	$	11,400	

Management Company

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

Monthly	Annual
$	500	$	6,000

Contract
Vesta

Utilities

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.

5

Isles of Bartram Park	Debt Service Fund Community  Development  District		Series 2015

Adopted	Actual	Projected		Total	Approved Budget		Thru		Next	Projected		Budget
Description	FY 2021	6/30/21	3 Months	9/30/21	FY 2022 Revenues
Assessments	$433,476	$433,015	$0	$433,015	$432,170
Prepayments	$0	$32,273	$0	$32,273	$0
Interest  Income	$2,000	$33	$19	$52	$50
Carry  Forward  Surplus*	$334,698	$336,012	$0	$336,012	$371,502

Total Revenues	$770,174	$801,333	$19	$801,352	$803,722

Expenditures

Series 2015
Interest - 11/01	$153,506	$153,628	$0	$153,628	$150,841
Principal - 11/01	$110,000	$110,000	$0	$110,000	$115,000
Prepayment - 11/01	$0	$0	$0	$0	$32,000
Interest - 05/01	$151,100	$151,222	$0	$151,222	$148,325
Prepayment - 05/01	$0	$15,000	$0	$15,000	$0

Total Expenditures	$414,606	$429,850	$0	$429,850	$446,166

Excess Revenues	$355,568	$371,483	$19	$371,502	$357,556

*Reflects excess revenue at fiscal year end less reserve  fund amount	11/1/22 Interest	$148,325
11/1/22 Principal	$120,000

 	$268,325 

Isles of Bartram Park		Amortization Schedule Community Development District	Series 2015, Special Assessment Bonds

(Term Bonds Due Combined)

Date	Balance	Principal	Interest	Annual

11/1/21	$ 6,030,000	$	115,000	$	150,841	$	265,841	
5/1/22	$ 5,915,000	$	-	$	148,325	$	-	
11/1/22	$ 5,915,000	$	120,000	$	148,325	$	416,650	
5/1/23	$ 5,795,000	$	-	$	145,700	$	-	
11/1/23	$ 5,795,000	$	130,000	$	145,700	$	421,400	
5/1/24	$ 5,665,000	$	-	$	142,856	$	-	
11/1/24	$ 5,665,000	$	135,000	$	142,856	$	420,713	
5/1/25	$ 5,530,000	$	-	$	139,903	$	-	
11/1/25	$ 5,530,000	$	140,000	$	139,903	$	419,806	
5/1/26	$ 5,390,000	$	-	$	136,841	$	-	
11/1/26	$ 5,390,000	$	160,000	$	136,841	$	433,681	
5/1/27	$ 5,230,000	$	-	$	132,841	$	-	
11/1/27	$ 5,230,000	$	170,000	$	132,841	$	435,681	
5/1/28	$ 5,060,000	$	-	$	128,591	$	-	
11/1/28	$ 5,060,000	$	180,000	$	128,591	$	437,181	
5/1/29	$ 4,880,000	$	-	$	124,091	$	-	
11/1/29	$ 4,880,000	$	190,000	$	124,091	$	438,181	
5/1/30	$ 4,690,000	$	-	$	119,341	$	-	
11/1/30	$ 4,690,000	$	200,000	$	119,341	$	438,681	
5/1/31	$ 4,490,000	$	-	$	114,341	$	-	
11/1/31	$ 4,490,000	$	205,000	$	114,341	$	433,681	
5/1/32	$ 4,285,000	$	-	$	109,216	$	-	
11/1/32	$ 4,285,000	$	220,000	$	109,216	$	438,431	
5/1/33	$ 4,065,000	$	-	$	103,716	$	-	
11/1/33	$ 4,065,000	$	230,000	$	103,716	$	437,431	
5/1/34	$ 3,835,000	$	-	$	97,966	$	-	
11/1/34	$ 3,835,000	$	240,000	$	97,966	$	435,931	
5/1/35	$ 3,595,000	$	-	$	91,966	$	-	
11/1/35	$ 3,595,000	$	250,000	$	91,966	$	433,931	

Isles of Bartram Park		Amortization Schedule Community Development District	Series 2015, Special Assessment Bonds

(Term Bonds Due Combined)

Date	Balance	Principal	Interest	Annual

5/1/36	$ 3,345,000	$	-	$	85,716	$	-	
11/1/36	$ 3,345,000	$	265,000	$	85,716	$	436,431	
5/1/37	$ 3,080,000	$	-	$	78,925	$	-	
11/1/37	$ 3,080,000	$	280,000	$	78,925	$	437,850	
5/1/38	$ 2,800,000	$	-	$	71,750	$	-	
11/1/38	$ 2,800,000	$	290,000	$	71,750	$	433,500	
5/1/39	$ 2,510,000	$	-	$	64,319	$	-	
11/1/39	$ 2,510,000	$	305,000	$	64,319	$	433,638	
5/1/40	$ 2,205,000	$	-	$	56,503	$	-	
11/1/40	$ 2,205,000	$	325,000	$	56,503	$	438,006	
5/1/41	$ 1,880,000	$	-	$	48,175	$	-	
11/1/41	$ 1,880,000	$	340,000	$	48,175	$	436,350	
5/1/42	$ 1,540,000	$	-	$	39,463	$	-	
11/1/42	$ 1,540,000	$	355,000	$	39,463	$	433,925	
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	$ 6,030,000	$ 4,635,434	$ 10,665,434

Isles of Bartram Park	Debt Service Fund Community  Development  District		Series 2017

Adopted	Actual	Projected		Total	Approved Budget		Thru		Next	Projected		Budget
Description	FY 2021	6/30/21	3 Months	9/30/21	FY 2022 Revenues
Assessments	$344,195	$342,147	$0	$342,147	$341,479
Interest  Income	$2,000	$25	$10	$35	$35
Carry  Forward  Surplus*	$244,032	$236,010	$0	$236,010	$238,817

Total Revenues	$590,227	$578,182	$10	$578,192	$580,331

Expenditures

Series 2017
Interest - 11/01	$120,563	$120,563	$0	$120,563	$118,813
Principal - 11/01	$100,000	$100,000	$0	$100,000	$100,000
Interest - 05/01	$118,813	$118,813	$0	$118,813	$117,063

Total Expenditures	$339,375	$339,375	$0	$339,375	$335,875

Excess Revenues	$250,852	$238,807	$10	$238,817	$244,456

*Reflects excess revenue at fiscal year end less reserve  fund amount	11/1/22 Interest	$117,063
11/1/22 Principal	$105,000

 	$222,063 

9

Isles  of Bartram Park		Amortization Schedule Community Development District	Series 2017, Special Assessment Bonds

(Term Bonds Due Combined)

Date	Balance	Principal	Interest	Annual

11/1/21	$ 5,055,000	$	100,000	$	118,813	$	337,625	
5/1/22	$ 4,955,000		$	117,063	$	-	
11/1/22	$ 4,850,000	$	105,000	$	117,063	$	339,125	
5/1/23	$ 4,850,000		$	115,225	$	-	
11/1/23	$ 4,850,000	$	110,000	$	115,225	$	340,450	
5/1/24	$ 4,740,000		$	113,025	$	-	
11/1/24	$ 4,740,000	$	115,000	$	113,025	$	341,050	
5/1/25	$ 4,625,000		$	110,725	$	-	
11/1/25	$ 4,625,000	$	120,000	$	110,725	$	341,450	
5/1/26	$ 4,505,000		$	108,325	$	-	
11/1/26	$ 4,505,000	$	120,000	$	108,325	$	336,650	
5/1/27	$ 4,385,000		$	105,925	$	-	
11/1/27	$ 4,385,000	$	125,000	$	105,925	$	336,850	
5/1/28	$ 4,260,000		$	103,425	$	-	
11/1/28	$ 4,260,000	$	135,000	$	103,425	$	341,850	
5/1/29	$ 4,125,000		$	100,303	$	-	
11/1/29	$ 4,125,000	$	140,000	$	100,303	$	340,606	
5/1/30	$ 3,985,000		$	97,066	$	-	
11/1/30	$ 3,985,000	$	145,000	$	97,066	$	339,131	
5/1/31	$ 3,840,000		$	93,713	$	-	
11/1/31	$ 3,840,000	$	150,000	$	93,713	$	337,425	
5/1/32	$ 3,690,000		$	90,244	$	-	
11/1/32	$ 3,690,000	$	160,000	$	90,244	$	340,488	
5/1/33	$ 3,530,000		$	86,544	$	-	
11/1/33	$ 3,530,000	$	165,000	$	86,544	$	338,088	
5/1/34	$ 3,365,000		$	82,728	$	-	
11/1/34	$ 3,365,000	$	175,000	$	82,728	$	340,456	
5/1/35	$ 3,190,000		$	78,681	$	-	
11/1/35	$ 3,190,000	$	180,000	$	78,681	$	337,363	

10

Isles  of Bartram Park		Amortization Schedule Community Development District	Series 2017, Special Assessment Bonds

(Term Bonds Due Combined)

Date	Balance	Principal	Interest	Annual

5/1/36	$ 3,010,000		$	74,519	$	-	
11/1/36	$ 3,010,000	$	190,000	$	74,519	$	339,038	
5/1/37	$ 2,820,000		$	70,125	$	-	
11/1/37	$ 2,820,000	$	200,000	$	70,125	$	340,250	
5/1/38	$ 2,620,000		$	65,500	$	-	
11/1/38	$ 2,620,000	$	210,000	$	65,500	$	341,000	
5/1/39	$ 2,410,000		$	60,250	$	-	
11/1/39	$ 2,410,000	$	220,000	$	60,250	$	340,500	
5/1/40	$ 2,190,000		$	54,750	$	-	
11/1/40	$ 2,190,000	$	230,000	$	54,750	$	339,500	
5/1/41	$ 1,960,000		$	49,000	$	-	
11/1/41	$ 1,960,000	$	240,000	$	49,000	$	338,000	
5/1/42	$ 1,720,000		$	43,000	$	-	
11/1/42	$ 1,720,000	$	255,000	$	43,000	$	341,000	
5/1/43	$ 1,465,000		$	36,625	$	-	
11/1/43	$ 1,465,000	$	265,000	$	36,625	$	338,250	
5/1/44	$ 1,200,000		$	30,000	$	-	
11/1/44	$ 1,200,000	$	280,000	$	30,000	$	340,000	
5/1/45	$	920,000		$	23,000	$	-	
11/1/45	$	920,000	$	295,000	$	23,000	$	341,000	
5/1/46	$	625,000		$	15,625	$	-	
11/1/46	$	625,000	$	305,000	$	15,625	$	336,250	
5/1/47	$	320,000		$	8,000	$	-	
11/1/47	$	320,000	$	320,000	$	8,000	$	336,000	

Totals

$ 5,055,000	$ 3,985,581	$ 9,159,394

11

A.

RESOLUTION 2021-06

THE ANNUAL APPROPRIATION RESOLUTION OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2021, AND ENDING SEPTEMBER 30, 2022; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2021, submitted to the Board of Supervisors (“Board”) of the Isles of Bartram Park Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2021 and ending September 30, 2022 (“Fiscal Year 2021/2022”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

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

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

SECTION 1. BUDGET

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

The Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Isles of Bartram Park Community Development District for the Fiscal Year Ending September 30, 2022.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2021/2022, the sum of $ 	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$ 	

DEBT SERVICE FUND – SERIES 2015	$ 	

DEBT SERVICE FUND – SERIES 2017	$ 	

TOTAL ALL FUNDS	$ 	

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2021/2022 or within 60 days following the end of the Fiscal Year 2021/2022 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of

the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

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

PASSED AND ADOPTED THIS 18th DAY OF AUGUST, 2021.

ATTEST:	ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its: 	

Exhibit A: Fiscal Year 2022 Budget

B.

RESOLUTION 2021-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2021/2022; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Isles of Bartram Park Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in St. Johns County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Budget”) for Fiscal Year 2021/2022, attached hereto as Exhibit “A;” and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the District’s Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2021/2022; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method

by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

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

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits “A” and “B,” and is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapter 190 of the Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3. COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Operation and maintenance assessments directly collected by the District are due according to the following schedule: 25% due on

October 15, 2021, 25% due on January 1, 2022, April 1, 2022 and July 1, 2022. Previously levied debt assessments directly collected by the District are due according to the following schedule: 38% on April 1, 2022 and 62% on September 30, 2022. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2021/2022, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170 of the Florida Statutes or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The District's Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the District’s Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the District’s Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. 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.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED this 18th day of August, 2021.

ATTEST:	ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its: 	

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

SIXTH ORDER OF BUSINESS

RESOLUTION 2021-08

A RESOLUTION DESIGNATING OFFICERS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

WHEREAS, the Board of Supervisors of the Isles of Bartram Park Community Development District at a regular business meeting held on August 18, 2021 desires to elect the below recited persons to the offices specified.

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

1. The following persons were elected to the offices shown, to wit:

Zenzi Rogers		Chairman Chris Mayo		Vice-Chairman James Oliver		Secretary James Perry		Treasurer
James Oliver		Assistant Treasurer Scott Forshey-Friedman		Assistant Secretary(s) Mike Della Penta		Assistant Secretary(s) Joe Panchula		Assistant Secretary(s) James Perry / Ernesto Torres		Assistant Secretary(s) Marilee Giles / Daniel Laughlin		Assistant Secretary(s)

PASSED AND ADOPTED THIS 18TH  DAY OF AUGUST, 2021.

Chairman / Vice Chairman

Secretary / Assistant Secretary

EIGHTH ORDER OF BUSINESS

B.

June 29, 2021

Zenzi Rogers, Chairperson Board of Supervisors
Isles of Bartram Park Community Development District 475 West Town Place, Suite 114
St. Augustine, FL 32092

Reference:	Isles of Bartram Park Community Development District ETM No. 13-125

Subject:	2021 Engineer’s Report Bond Series 2015 and Series 2017

Dear Ms. Rogers:

In accordance with Chapter 189.415, Florida Statutes, we hereby offer the following report.

We have inspected the District’s facilities and have found them to be generally in good repair, working order and condition. It appears that the facilities are maintained regularly, and we do not recommend any additional maintenance or repair at this time.
If you have any questions or require any additional information, please do not hesitate to call. Sincerely,
England-Thims & Miller, Inc.

Matthew S. Maggiore, P.E.
Executive Vice President

cc:	Jim Oliver – Isles of Bartram Park CDD District Manager

G:\13-125\CDD\2021 Inspection Report\2021 Annual Report - 2015 Series and Series 2017.docx

C.

NOTICE OF MEETINGS ISLES OF BARTRAM PARK
COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors of the Isles of Bartram Park Community Development District will hold their regularly scheduled public meetings for Fiscal Year 2022 at the offices of Governmental Management Services, LLC located at 475 West Town Place, Suite 114, St. Augustine, Florida 32092 at 2:00 p.m. on the third Wednesday of each month listed (unless notated otherwise*) as follows:

November 17, 2021
February 16, 2022
May 18, 2022 (Approve Budget)
August 17, 2022 (Budget Adoption)

ELEVENTH ORDER OF BUSINESS

A.

Isles of Bartram Park
Community Development District
Unaudited Financial Statements as of
June 30, 2021

Isles of  Bartram Park
Community Development District Combined Balance Sheet
June 30, 2021

Governmental Fund Types
(Memorandum Only)
General	Debt Service	2021
Assets:
Cash	$106,865	---	$106,865
Investments: Series 2015:
Reserve	---		$218,895		$218,895	
Interest	---		$0		$0	
Revenue	---		$334,404		$334,404	
Sinking Fund	---		$113		$113	
Prepayment	---		$32,795		$32,795	
General Redemption	---		$1,280		$1,280	
Due from General Fund	---		$3,790		$3,790	
Due from Debt Service 2017	---		---		$0	
Construction Series 2017:
Reserve	---

---		---

$170,923		$0

$170,923	
Interest	---		$0		$0	
Revenue	---		$235,802		$235,802	
Sinking	---		$0		$0	
General Redemption	---		$51		$51	
Prepayment	---		$10		$10	
Due from General Fund	---		$2,995		$2,995	
Total Assets	$106,865		$1,001,059		$1,107,924	

Liabilities:
Accounts Payable	

$6,764		

---		

$6,764	
Accrued Expenses	$444		---		$444	
Due to Debt Service 2015	$3,790		---		$3,790	
Due to Debt Service 2017	$2,995		---		$2,995	
Fund Balances:
Restricted for Debt Service	

---		

$1,001,059		

$1,001,059	
Nonspendable	$0		---		$0	
Unassigned	$92,873		---		$92,873	
Total Liabilities & Fund Equity	$106,865		$1,001,059		$1,107,924	

1					

Isles of  Bartram Park
Community  Development District
GENERAL FUND
Statement of Revenues & Expenditures
For the Period ending June 30, 2021

Adopted	Prorated
Thru	Actual
Thru		
	Budget	06/30/21	06/30/21	Variance	

REVENUES:					
Developer Contributions	$20,136	$0	$0	$0	
Assessment - Tax Roll	$196,435	$196,435	$196,818	$383	
TOTAL REVENUES	$216,571	$196,435	$196,818	$383	
EXPENDITURES:					
ADMINISTRATIVE:					
Supervisors	$4,000	$1,000	$2,800	($1,800)	
FICA Expense	$306	$77	$214	($138)	
Engineering	$6,000	$4,500	$1,658	$2,843	
Dissemination	$7,000	$5,250	$5,250	$0	
Arbitrage	$1,200	$600	$600	$0	
Assessment Roll	$5,000	$5,000	$5,000	$0	
Attorney Fees	$10,000	$7,500	$2,589	$4,911	
Annual Audit	$4,100	$4,100	$4,100	$0	
Trustee Fees	$8,000	$7,333	$7,333	$0	
Management Fees	$45,000	$33,750	$33,750	$0	
Information Technology	$1,600	$1,200	$1,200	$0	
Telephone	$150	$113	$52	$60	
Postage	$300	$225	$260	($35)	
Insurance	$8,500	$8,500	$8,459	$41	
Printing and Binding	$1,300	$975	$577	$398	
Legal Advertising	$2,000	$1,500	$444	$1,056	
Other Current Charges	$500	$375	$174	$201	
Office Supplies	$200	$150	$76	$74	
Dues, Licenses & Subscriptions	$175	$175	$175	$0	
TOTAL ADMINISTRATIVE	$105,331	$82,322	$74,712	$7,611	
FIELD:					
Landscape Maintenance	$52,600	$39,450	$44,721	($5,271)	
Lake Maintenance	$24,840	$18,630	$20,630	($2,000)	
Waterfall/Entry Pond Maintenance	$5,400	$4,050	$5,628	($1,578)	
Lake Fountains Maintenance	$1,400	$350	$10,617	($10,267)	
Facility Management	$6,000	$4,500	$4,500	$0	
Utilities	$20,000	$15,000	$4,633	$10,367	
General Maintenance	$1,000	$750	$0	$750	
TOTAL FIELD	$111,240	$82,730	$90,729	($7,999)	
					
TOTAL EXPENDITURES	$216,571	$165,052	$165,441	($388)	
					
EXCESS REVENUES (EXPENDITURES)	$0		$31,377		
FUND BALANCE - Beginning	$0		$61,496		
FUND BALANCE - Ending	$0		$92,873		

2

Isles of  Bartram Park
Community  Development District
General Fund
Month By Month Income Statement Fiscal Year 2021

October	
November	
December	
January	
February	
March	
April	
May	
June	
July		
August		
September	
Total	
Revenues:																
Developer Contributions/Assessments	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	
Assessment - Tax Roll	$0	$12,385	$87,172	$90,607	$3,486	$706	$739	$0	$1,723		$0		$0	$0	$196,818	
Total Revenues	$0	$12,385	$87,172	$90,607	$3,486	$706	$739	$0	$1,723		$0		$0	$0	$196,818	

Expenditures:																
Administrative
Supervisors	

$0	

$600	

$0	

$0	

$1,200	

$0	

$0	

$1,000	

$0		

$0		

$0	

$0	

$2,800	
FICA Expense	$0	$46	$0	$0	$92	$0	$0	$77	$0		$0		$0	$0	$214	
Engineering	$619	$0	$0	$420	$0	$0	$0	$0	$619		$0		$0	$0	$1,658	
Dissemination	$583	$583	$583	$583	$583	$583	$583	$583	$583		$0		$0	$0	$5,250	
Arbitrage	$0	$0	$0	$600	$0	$0	$0	$0	$0		$0		$0	$0	$600	
Assessment Roll	$5,000	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$5,000	
Attorney Fees	$368	$377	$0	$301	$1,347	$126	$71	$0	$0		$0		$0	$0	$2,589	
Annual Audit	$0	$0	$0	$0	$4,100	$0	$0	$0	$0		$0		$0	$0	$4,100	
Trustee Fees	$3,333	$4,000	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$7,333	
Management Fees	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750		$0		$0	$0	$33,750	
Information Technology	$133	$133	$133	$133	$133	$133	$133	$133	$133		$0		$0	$0	$1,200	
Telephone	$0	$0	$0	$21	$0	$0	$16	$16	$0		$0		$0	$0	$52	
Postage	$0	$21	$101	$3	$21	$12	$59	$32	$11		$0		$0	$0	$260	
Insurance	$8,333	$0	$0	$0	$0	$0	$0	$126	$0		$0		$0	$0	$8,459	
Printing and Binding	$0	$2	$143	$2	$0	$271	$5	$5	$150		$0		$0	$0	$577	
Legal Advertising	$0	$359	$0	$0	$85	$0	$0	$0	$0		$0		$0	$0	$444	
Other Current Charges	$0	$25	$49	$0	$0	$100	$0	$0	$0		$0		$0	$0	$174	
Office Supplies	$3	$0	$25	$0	$0	$24	$0	$6	$18		$0		$0	$0	$76	
Dues, Licenses & Subscriptions	$0	$175	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$175	
Total Administrative	$22,122	$10,072	$4,784	$5,813	$11,311	$5,000	$4,617	$5,728	$5,265		$0		$0	$0	$74,712	

Field
Landscape Maintenance	

$10,531	

$3,112	

$2,970	

$2,670	

$4,722	

$2,670	

$4,627	

$9,096	

$4,325		

$0		

$0	

$0	

$44,721	
Lake Maintenance	$1,670	$1,670	$6,470	$1,670	$2,470	$1,670	$1,670	$1,670	$1,670		$0		$0	$0	$20,630	
Waterfall/Entry Pond Maintenance	$450	$1,643	$450	$258	$1,006	$0	$913	$907	$0		$0		$0	$0	$5,628	
Lake Fountains Maintenance	$8,347	$0	$0	$0	$715	$0	$850	$0	$705		$0		$0	$0	$10,617.00	
Management	$500	$500	$500	$500	$500	$500	$500	$500	$500		$0		$0	$0	$4,500	
Utilities	$439	$147	$188	$165	$247	$825	$826	$826	$969		$0		$0	$0	$4,633.01	
General Maintenance	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0	$0	$0	
Total Field	$21,937	$7,072	$10,578	$5,263	$9,661	$5,665	$9,386	$12,998	$8,169		$0		$0	$0	$90,729	
																
Total Expenses	$44,059	$17,144	$15,362	$11,076	$20,972	$10,664	$14,004	$18,726	$13,434		$0		$0	$0	$165,441	
																
Excess Revenues (Expenditures)	($44,059)	($4,759)	$71,810	$79,531	($17,486)	($9,958)	($13,265)	($18,726)	($11,711)		$0		$0	$0	$31,377	

3

Isles of  Bartram Park
Community Development District
DEBT SERVICE FUND SERIES 2015
Statement of Revenues & Expenditures For the Period ending June 30, 2021

Variance

Thru   06/30/21   Thru   06/30/21

Actual

Prorated

Adopted
Budget

REVENUES:		
Assessment - Tax Roll	$433,476	$433,015	$433,015	$0	
Prepayments	$0	$0	$32,273	$32,273	
Interest Income	$2,000	$1,500	$33	($1,467)	
TOTAL REVENUES	$435,476	$434,515	$465,321	$30,806	

EXPENDITURES:					
Series 2015					
Interest Expense - 11/01	$153,506	$153,506	$153,628	($122)	
Principal Expense - 11/01	$110,000	$110,000	$110,000	$0	
Interest Expense - 05/01	$151,100	$151,100	$151,222	($122)	
Principal Expense - 05/01 Prepayment	$0	$0	$15,000	($15,000)	
TOTAL EXPENDITURES	$414,606	$414,606	$429,850	($15,244)	

OTHER SOURCES/(USES)					
Transger In and (Out)	$0	$0	$900	$900	
TOTAL OTHER SOURCES AND USES	$0	$0	$900	$900	
					
EXCESS REVENUES (EXPENDITURES)	$20,870		$36,371		

FUND BALANCE - Beginning	
$334,698		
$554,907		
FUND BALANCE - Ending	$355,568		$591,278		

4

Isles of  Bartram Park
Community Development District
DEBT SERVICE FUND SERIES 2017
Statement of Revenues & Expenditures For the Period ending June 30, 2021

Variance

Thru   06/30/21   Thru   06/30/21

Actual

Prorated

Adopted
Budget

REVENUES:		
Assessment - Tax Roll	$344,195	$342,147	$342,147	$0	
Interest Income	$2,000	$1,500	$25	($1,475)	
TOTAL REVENUES	$346,195	$343,647	$342,172	($1,475)	

EXPENDITURES:					
Series 2015					
Interest Expense - 11/01	$120,563	$120,563	$120,563	$0	
Principal Expense - 11/01	$100,000	$100,000	$100,000	$0	
Interest Expense - 05/01	$118,813	$118,813	$118,813	$0	
TOTAL EXPENDITURES	$339,375	$339,375	$339,375	$0	

OTHER SOURCES/(USES)					
Transfer In/(Out)	$0	$0	$51	$51	
TOTAL OTHER SOURCES AND USES	$0	$0	$51	$51	
					
EXCESS REVENUES (EXPENDITURES)	$6,820		$2,848		

FUND BALANCE - Beginning	
$244,032		
$406,933		
FUND BALANCE - Ending	$250,852		$409,781		

5

Isles of Bartram Park
Community Development District Long Term Debt Report

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:	$218,893.13	
Reserve Balance:	$218,894.99	
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 1, 2018 (Prepayment)	($100,000)	
Less: November 1, 2018	($100,000)	
Less: May 1, 2019 (Prepayment)	($20,000)	
Less: November 1, 2019	($105,000)	
Less: November 1, 2019 (Prepayment)	($5,000)	
Less: November 1, 2020	($110,000)	
Less: May 1, 2021 (Prepayment)	($15,000)	
Current Bonds Outstanding	$6,030,000	

Series 2017 Special Assessment Bonds		
Interest Rate:	3.50%-5.00%	
Maturity Date:	11/1/47	
Reserve Fund Definition:	50% of Max Annual Debt Service	
Reserve Fund Requirement:	$170,922.80	
Reserve Balance:	$170,922.85	
Bonds outstanding - 11/30/2017	$5,345,000	
Less: November 1, 2018	($50,000)	
Less: May 1, 2019 (Prepayment)	($25,000)	
Less: August 1, 2019 (Prepayment)	($15,000)	
Less: November 1, 2019	($95,000)	
Less: November 1, 2019 (Prepayment)	($5,000)	
Less: November 1, 2020	($100,000)	
Current Bonds Outstanding	$5,055,000	

7

B.

ISLES OF BARTRAM PARK CDD	
FISCAL YEAR 2021 ASSESSMENT RECEIPTS	

ASSESSED TO	

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

FY21 O&M ASMT	

TOTAL ASMTS	
TAX ROLL NET	616	432,169.81	341,479.08	196,433.53	970,082.43	
TOTAL DISTRICT NET	616	432,169.81	341,479.08	196,433.53	970,082.43	

TAX ROLL RECEIPTS

DISTRIBUTION	

DATE	SERIES 2015
DEBT SERVICE RECEIVED	SERIES 2017
DEBT SERVICE RECEIVED	

O&M RECEIVED	

TOTAL RECEIVED	
1	11/2/2020	725.07	572.91	329.56	1,627.54	
2	11/12/2020	10,207.08	8,065.12	4,639.41	22,911.61	
3	11/24/2020	16,316.49	12,892.48	7,416.31	36,625.28	
4	12/3/2020	84,762.18	66,974.86	38,526.84	190,263.88	
5	12/16/2020	107,023.63	84,564.75	48,645.29	240,233.67	
6	1/7/2021	199,325.55	157,497.13	90,599.16	447,421.84	
INTEREST	1/19/2021	16.40	12.96	7.46	36.82	
7	2/22/2021	7,670.14	6,060.57	3,486.30	17,217.01	
8	3/11/2021	1,553.70	1,227.66	706.20	3,487.56	
INTEREST	4/8/2021	3.56	2.81	1.61	7.98	
9	4/13/2021	1,621.27	1,281.04	736.91	3,639.22	
DELQ & TAX CERTIFICATES	6/15/2021	3,789.81	2,994.52	1,722.58	8,506.91	
		-	-	-		
		-	-	-		
		-	-	-		
TOTAL TAX ROLL RECEIPTS		433,014.88	342,146.81	196,817.63	971,979.32	

PERCENT COLLECTED	100%	0%	100%	100%	

THERE IS ALSO A DEVELOPER FUNDING AGREEMENT FOR $20,136 IN O&M

6

C.

Isles of Bartram Park
Community Development District

Check Run Summary
4/01/21 - 6/30/21

Fund	Date	Check No.	Amount	

Payroll	
5/24/21	
50036-50040	
$	923.50	
			 Sub-Total	$	923.50 	
General Fund				
Accounts Payable	4/1/21-4/30/21	669-673	$	9,183.06	
	5/1/21- 5/31/21	674-696	$	29,198.72	
	6/1/21-6/30/21	697-710	$	13,060.03	

 Sub-Total	$	51,441.81 

Total	$	52,365.31

* Fedex Invoices available upon request

Attendance Confirmation
for
Board of Supervisors

District Name:	 		Isles Bartram Park CDD		   Board Meeting Date:	 	Wednesday,  May 19, 2021	 		

riJ

Name	In Attendance	Fees Involved Please
I	Zenzi M Rogers	$	200
Chris Mayo	$	200
Mike Della Penta	[iZl	$	Zoe
LIZ]	$	200

4 -	 	Fti;- \._ l _fYt	\I\
5	Joe Panchula	'

[iZJ	$	200

The supervisors present at the above referenced meeting should be compensated accordingly.

A11  roved for{
,	I

District

\

**RE.TURN SIGNED DOCUMENT TO DANIEL LAUGHLIN'*

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

Invoice

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

I f4

Invoice#:  85
Invoice Date: 4/1121
Due Date: 411121
Case:
P.O. Number;

Description

Management Fees - April 2021 Information Technology-April 2021 Dissemination Agent Services - April 2021 Postage
Copies Telephone

.	l .	'5 tO-	':)I;,.	3Lto
.	I	3 1 <::>.	St3.  3S\
.	I  .	310,   <;13.   31?...
St 3 · l.\ z.lll
-.	I .	\O'  i;1?,.   4) (
..
I •	310. s \	"It
"!, .	0
o.	1.	31"	'		3,750.00		3,750.00	
		133,33		133.33	
		583.33		583.33	
		8.74		8.74	
		5.10		5.10	
		15.70		15.70	

PR	

O 7 2021	

I
i

Hours/Qty	Rate	Amount

'{ S (.,

I
z
3
s
C

Total	$4,496.20	
Payments/Credits	$0.00	
Balance Due	$4,496.20	

Celestina Master HOA, Inc

INVOICE DATE: 2/17/21

To:	Daniel Laughlin
Isles of Bartram COD
475 WestTown Place, Suite 114 St Augustine, FL 32092

-

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10%) (Reference JEA bill dated 2/17/20)
(7..-e 1 /\fJ...,v.1s<-:
(e_)?'	\ '  ( \  )	'lll/'--

I.	;:;i.D- S7'l.- lf l9S'
J_c;fl		$247.30	
Any questions please call Vesta WGV Office 904-747-0181		
		
	$247.30	

TOTAL AMOUNT DUE
,	, I'?  \( ; ft i	1If,\

1 "	,	, I \I\\l\

rt.B

tJ	\	\ .1\,J ;
,j

Make all  checks payable to:  Celestina  Master Home
Vesta Property Services 200 Business Park Circle Suite

ers Associati !_l;: ;e mail or deliver to 01 St. Augustin
BV --:::::;;:;:::;::::--

Disclosure Services LLC 1005 Bradford Way
Kingston, TN 37763

Invoice

Bill To

Isles of Bartram Park CDD
c/o GMS, LLC

Terms	Due Date	
Net 30	4/25/2021	

--- --

Amortization Schedule
2015 5-1-21 Prepay$15,000
-

Description	Amount

100.00

tcarter@disclosureservices.info

865-717-0976

Phone#

Date	Invoice#	
3/26/2021	6	

E-mail

Total	$100.00	
Payments/Credits	$0.00	
Balance Due	$100.00	

3543 State Road 419, Winter Springs, FL 32708

Bill To

PH: 800-666-5253

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

INVOICE

Invoice#	569645	
. ..
Account#	
721658	
Invoice Date	4/1/2021	
Due Date	5/1/2021	
Rep	MAS	

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

Purchase Order Number	Terms	Invoice Date Reflects Month of Service Provided	
	NET 30 DAYS		
Item	Description	Amount	
	Monthly Water Mgmt Serv-R-Non	;LO A

I   /  '3 X> -5 7 2,-	'-/t,, I
f'\,pr	LoJLe..
(\/',G< 1(\\{r,tk.\',A(!

Customer Total Balance $4,140.00	1,670.00	
Please co;fir your bank bill pay-er amount matches your invoice amount if you use a  bank bii~1,-------
a     er  service, Thank   ou!	Total Invoice	-----------
$1,670.00	
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,	

+	I

Bill To

Amount Enclosed

Invoice#	569645	
Account#	721658	
Date	4/I/2021	

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@lakedoctors.com.

IF PAYING BY CREDIT 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

Bill To:
Celestina-Isles of Bartram CDD c/o GMS-NF, LLC
475 West Town Pl, Suite 114 Saint Augustine, FL 32092
Property Name:	Celestina-Isles of Bartram CDD

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Monthly Landscape Maintenance Ma

Invoice Due Date:	March 31, 2021	
Invoice Amount:	$2,669.56	

rch 2021	$2,669.56

001.320.57200.46200	

Invoice Total	
$2,669.56	

1494414·	-

APR O 6 202\

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

Celestina Master HOA, Inc

INVOICE DATE: 3/16/21

To:	Daniel Laughlin
Isles of Bartram COD
475 WestTown Place, Suite 114 St Augustine, FL 32092

c:;f)(.
I· '.3,AD' S72 · L/6,S,

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10%) (Reference JEA bill dated 3/16/21)
,;
MoJ	\' (   '  '(!,	''
j           \		$825.80	
Any questions please call Vesta WGV Office 904-747-0181		

TOTAL AMOUNT DUE		
	$825.80	

Make all checks payable to: Celestina Master Homesowners Association Please mail or deliver to Vesta Property Services 200 Business Park Circle Suite 101 St. Augustine FL 32095.

APR 2 8 .

Crystal Clean Pool Service Inc 9020-1  Berry  Ave Jacksonville, FL 32211 US
+1 7168302520
brett@crystalcleanpools.net
INVOICE
BILL TO
Celestina Fountain 4518 Racetrack Rd. St. Johns, Fl 32259

INVOICE # M3977
DATE 04/01/2021
DUE DATE 05/01/2021
TERMS Net30

SERVICE
Monthly Service

DESCRIPTION

Monthly Pool Cleaning
f)f(

QTY
1

RATE

450.00

AMOUNT

450.00

March	BALANCE DUE	$450.00

I  '  ":,  '2,Q   /'.j r)'2 ' L{ lp/l
gJ \I\

l-lopping  Green & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526 Tallahassee, FL 32314
850.222.7500
===-----========--=============== STATEMENT=================================

Isles of Bartram Park Community Development Dist c/o GMS, LLC

March 1, 2021

Bill Number 121074 Billed through 01/31/2021

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

General Counsel
IBPCDD	00001	WSH

L/ 1°i
I, 01°

FOR PROFESSIONAL SERVICES RENDERED
01/15/21	WSH	Respond to auditor inquiry.

0.20 hrs

01/22/21	MGC

01/28/21	WSH

01/28/21	KFS

01/29/21	JLK

Review auditor letter response. Finalize response to auditor request.
Prepare response to auditor request letter regarding fiscal year 2019-2020.

Review proposed legislation; monitor committee activity and agendas; monitor Amendment 12 implementation.

0.20 hrs

0.20 hrs

1.20 hrs

0.30 hrs

Total fees for this matter	$300.50

MATTER SUMMARY

Kilinski, Jennifer L.		0.30 hrs	175 /hr	$52.50	
Skipper, Kay F. - Legal Assistant		1.20 hrs	95 /hr	$114.00	
Collazo, Mike		0.20 hrs	200 /hr	$40.00	
Haber, Wesley S.		0.40 hrs	235 /hr	$94.00	
	TOTAL FEES			$300.50	
TOTAL CHARGES FOR	THIS MATTER			$300.50	

BILLING SUMMARY

Kilinski, Jennifer L.	0.30 hrs	$52.50	
Skipper, Kay F. - Legal Assistant	1.20 hrs	$114.00	
Collazo, Mike	0.20 hrs	$40.00	
Haber, Wesley S.		$94.00	
TOTAL FEES		$300.50	

TOTAL CHARGES FOR THIS BILL	28	$300.50

Isles of Bartram Park CDD - Ge	Bill No. 121074	Page 2
-========---==========-==========--=============================================-======
Please include the bill number with your payment.

Hopping Green & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526
Tallahassee, Fl 32314
850.222.7500
================================= STATEMENT=================================
March 30, 2021

Isles of Bartram Park Community Development Dist c/o GMS, LLC

I

47S West Town Place, Suite 114
St. Augustine, FL 32092	l
'

Bill Number 121714 Billed through 02/28/2021

General Counsel
IBPCDD	00001	WSH

FOR PROFESSIONAL SERVICES RENDERED
02/01/21	WSH	Review and revise agreement for lake maintenance; confer with Stephens	0.30 hrs regarding same.

02/01/21	KFJ

02/03/21	WSH

02/04/21	WSH

02/05/21	WSH

02/09/21	WSH

02/12/21	WSH

02/16/21	WSH

02/17/21	WSH

02/26/21	JLK

Prepare amendments to lake and fountain maintenance agreements; confer	0.60 hrs with Haber.

Confer with Stephens regarding agenda for February meeting.	0.30 hrs

Review and revise meeting minutes.	0.20 hrs

Review audit; confer with Mossing regarding valuation of capital improvements.	0.80 hrs

Review and respond to correspondence from Rogers regarding conveyance of	0.30 hrs conseivation property.

Prepare agreement for landscape maintenance and confer with Stephens	0.70 hrs regarding same.

Prepare for Board meeting.	0.30 hrs

Prepare for; travel to and back; and participate in Board meeting.	2.30 hrs

Review proposed legislation; monitor committee activity and agendas; monitor	0.30 hrs Amendment 12 implementation.

Total fees for this matter	$1,346.50

MATTER SUMMARY

Kilinski, Jennifer L.
Jusevitch, Karen F.- Paralegal Haber, Wesley S.

APR 2 8 :

TOTAL FEES

0.30 hrs
0.60 hrs
5.20 hrs

175 /hr 120 /hr 235 /hr

$52.50
$72.00
$1,222.00

$1,346.50

TOTAL CHARGES FOR THIS MATTER

$1,346.50

BILLING SUMMARY

Isles of Bartram  Park CDD - Ge	BHI No. 121714	Page  2
=======================================================================================
Kilinski, Jennifer L.		0.30 hrs	175	/hr	$52.50	
Jusevitch, Karen F.- Paralegal		0.60 hrs	120	/hr	$72.00	
Haber, Wesley S.		5.20 hrs	235	/hr	$1,222.00	
	TOTAL FEES				$1,346.50	

TOTAL CHARGES FOR THIS BILL

Please include the bill number with your payment.

$1,346.50

INNOVATIVE FOUNTAIN SERVICES 450-106 SR 13 N #217
SAINT JOHNS, FL 32259

(904) 551-1017
Customerservice@innovativefountainservices.com

Invoice

Terms

Net 30

Quart of Unfoamer
l() >'d. \< f'i\...Q_

-C'c-, ,, (11 c\

( '

6

188.22

13{\

I Total

$188.22

Isles of Bartram CDD
200 Business Park Circle suite 101 St. Augustine, FL 32095

Bill To

Description	Qty	Amount

INNOVATIVE FOUNTAIN SERVICES 450-106 SR 13 N #217
SAINT JOHNS, FL 32259

(904) 551-1017
Customerservice@innovativefountainservices.com

Invoice
lnvoite#

2/26/2021	2021195

Terms

Bill To

Net 30

Isles of Bartram COD
200 Business Park Circle suite 101 St. Augustine, FL 32095

Monthly Stationary Maintenance Waterfall Fountain- February Chemicals Added	-----------·	-------	--

192.50
49.15

28,

Total

$241.65

Description	Amount

,

The Lake Doctors, Inc.
Aquatic Management Services  '"
J/fdtff:,1;.';o"¾k_.("fL@%h¢;f;4Pit,A J;/).

3543 State Road 419, Winter Springs, FL 32708

Fountain Service-Quarterly (R)

350.00

, 3 -z, () , s-r-2.'. </ li?,

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Customer Total Balance $1,256.23

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.

$350.00

Total Invoice

I

-----

·-·-··--··

--··-·--··

- ..•

Please confirm your bank bill payer amount matches your invoice amount if you use a bank bill payer service. Thank you!

Amount

Description

Item

NET30DAYS

Invoice Date Reflects Month of Service Provided

Terms

Purchase Order Number

CELESTINA MASTER POA/FTNCLN ISLES AT BARTRAM CDD
475 WESTTOWN PLACE
SlITTE I14
ST AUGUSTINE, FLORIDA 32092

Bil!To

PH: 800-666-5253

CELESTINA MASTER POA/FTNCLN ISLES AT BARTRAM CDD
475 WEST TOWN PLACE SUITE!I4
ST AUGUSTINE, FLORIDA 32092

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

INVOICE

Invoice#	570407	
Account#	723920	
Invoice Date	4/1/2021	
Due Date	5/1/2021	
Rep	MAS	
	
Invoice Questions: Lakes@lakedoctors.com Payment Questions: Payments@lakedoctors.com	

BillTo

Amount Enclosed

Invoice#	570407	
Account#	723920	
Date	4/112021	

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

Go Green! Contact us at Payments@lakedoctors.com to have your invoices emailed.

The Lake Doctors, Inc.
Aquatic Management Services 

3543 State Road 419, Winter Springs, FL 32708

500.00T
/32.50y(1
""'--------:(;f'\  L/
i'.

Total Invoice

. //2,

SaksTax:STJOHNS	(<'-t.(P.	··• 'S

Fountain/Aeration System Parts (Per Service Order Dated 04/15/21

Amount

Description

Item

NET30DAYS

Terms

Purchase Order Number

CELESTINA MASTER POAIF1NCLN ISLES AT BARTRAM CDD
475 WESTTOWN PLACE
SUITE 114
ST AUGUSTINE, FLORIDA 32092

Bill To

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

PH: 800-666-5253

Bill To

CELESTINA MASTER POAIF1NCLN ISLES AT BARTRAM CDD
475 WESTTOWN PLACE
SUITE 114
ST AUGUSTINE, FLORIDA 32092

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 schedulin!!, olease contact vour local office.

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

INVOICE

Invoice#	572522	
Account#	723920	
Invoice Date	4/20/2021	
Due Date	5/20/2021	
Rep	JB	

Amount Enclosed

Invoice#	..
572522	
Account#	723920	
Date	4/20/2021	

For address and contact updates, please email us at:

Go Green! Contact us at Payments@lakedoctors.com to have your
invoices emailed,
IF PAYING BY CREDIT CARD, FILL OUT BELOW

Mastercard

Visa  _	American Express

Frontdesk@lakedoctors.com
The Lake Doctors, Inc. 3543 State Road 419 Winter Springs, FL 32708

CMd# 	_ Card Verification# 	_ Exp. Date# 		_
i  Print Name 	_
i  Billing Address: 	Check box if same as above

: Signature 	_

Bill To:
Celestina-Isles of Bartram CDD c/o GMS-NF, LLC
475 West Town Pl, Suite 114 Saint Augustine, FL 32092

Property Name:	Celestina-Isles of Bartram CDD

1- 3W ·

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: May 1, 2021
Invoice Amount:	$2,669.57

Invoice Total	$2,669.57

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 8491 Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286

Bill To:
Celestina-Isles of Bartram COD c/o GMS-NF, LLC
475 West Town Pl, Suite 114
Saint Augustine, FL 32092
Property Name:	Celestina-Isles of Bartram COD

1.320.572.462

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: May 8, 2021
Invoice Amount:	$1,957.50

Annual Installation S-UB

$1,957.50

Invoice Total	$1,957.50

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

Isles of Bartram Park
COMMUNITY DEVELOPMENT DISTRICT 
General Fund

Check Request

Date	Amount	Authorized By	

May6,2021	
$3,178.53	
Bernadette Peregrino	

Payable to:		

 	Isles of Bartram Park #29  2015	

   Date Check Needed:	
ASAP	001.300.20700.10200

$	
1,553.70	
3/11/21	
SJC TAX 8	
				
$	3.56	4/8/21	INTEREST	
				
$	1621.27	4/13/21	SJCTAX9	

$	3,178.53	

	

IAttach SLJ""Ortina documentation for reauest.)	

Intended Use of Funds Reauested:

Isles of Bartram Park
COMMUNITY DEVELOPMENT DISTRICT

General Fund

Date	Check Request

Amount	

Authorized By	

May6,2021	
$2,511.51	
Bernadette Peregrino	

Payable to:		

 	Isles of Bartram Park #30 -2017	

Date Check Needed:		Budget Category:	 ASAP	loo1.300.20100.10300	{lJ)

$	1,227.66   3/11/21	SJC TAX 8	

$	2.81   4/8/21	INTEREST	

$	1,281.04   4/13/21	SJC TAX 9	

$	2 511.51	

!Attach SU""Orlina documentation for renuest. I	

Intended Use of Funds Renuested:

Crystal Clean Pool Service Inc 9020-1 Berry  Ave Jacksonville, FL 32211 US
+1 7168302520
brett@crystalcleanpools.net
INVOICE

BILL TO
Celestina Fountain 4518 Racetrack Rd. St. Johns, Fl 32259

INVOICE# M4252 DATE 05/01/2021
DUE DATE 05/31/2021 TERMS Net 30

SERVICE	DESCRIPTION	QTY	RATE
Monthly Service	Monthly Pool Cleaning	1	450.00

- • - - - • · - - - - -· -- ·· · - · ··· · -· - --· ·	· -	· · -· · -· -· · · · --·  · · · · · -· ·· ·· · · · · · · · · · · ·· · ·· · -· ··· · · ·· ·· · · · · · ·· · · ··· · •· •· · ·· · ·· · ·· · ·· · · ·· · · ·  ·
April	BALANCE DUE
r I       ':)	2-0	'  5'?	b'	b <-/
a-, I A

AMOUNT

450.00

$450.00

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

Invoice

Bill To:
Isles of Bartram Park CDD 475 W est Town Place Suite 114
At. Augustine, FL 32092

Description

I Pr

Invoice #:  86
Invoice Date: 5/1/21
Due Date:   5/1/21
Case:
P.0. Number:

Hours/Qty	Rate	Amount

Management Fees   -May2021	I, 310 ,$13, "3 '-f o Information  Technology - May 2021			t 1? 10 , S1 '?,. Sl Dissemination  Agent Services - May 2021			\ , '3t°') . S \ 3 , j )--z.,.. Office Supplies		I , '3F> • S"TJ , s-1 o
Postage	/. '31 o , s·,? , q _'2.,Q
Copies	I,   -:310, 513 ,	'-5"
Telephone	.I	3 1 o , 51"3 , 410

/!oJIE & IE U fYJ IE
1/§j	MAYO 1 202/	3,750.00	3,750.00	
	133.33	133.33	
	583.33	583.33	
	6.31	6.31	
	20.14	20.14	
	4.65	4.65	
	15.70	15.70	

Total	$4,513.46	
Payments/Credits	$0.00	
Balance Due	$4,513.46	

INNOVATIVE FOUNTAIN SERVICE S 450-106 SR 13 N #217
SAINT JOHNS, FL 32259

(904) 551-1017
Custornerservice@innovativefountainservices.corn

Invoice
Date	Invoice#

4/30/2021	1	2021414

Terms

Bill To

Net 30

Monthly Stationary Maintenance Waterfall Fountain- April Chemicals Added	----	-	.,,----

192.50
39.19

\, 32-D . t;;"'}2,	"'t/
3f\

01 \E © lE U	IE I

MAY O 7 ZGL1	®

Isles of Bartram COD
200 Business Park Circle suite 101 St. Augustine, FL 32095

1.320.572.464

T o t al	$231.69

INNOVATIVE FOUNTAIN SERVICES		Invoice	
450-106 SR 13 N #217			
SAINT JOHNS, FL 32259	Date	Invoice#	

«

(904) 551-1017
Customerservice@innovativefountainservices.com

1	4/30/2021	1	2021415

Terms

BillTo

Net 30

Isles of Bartram COD
200 Business Park Circle suite 101 St. Augustine, FL 32095

?..,3	Ps
1.32.572.464

Monthly Stationary Maintenance Amenity Center Fountain- April Chemicals Added	-	-	-	.-

192.50
39.19

Total

$231.69

Invoice #	576394	
Account#	721658	
Invoice Date	5/1/2021	
Due Date	5/31/2021	
Rep	MAS	
	
Invoice Questions: Lakes@lakedoctors.com Payment Questions: Payments@lakedoctors.com	

INVOICE

, -"11AThe Lake Doctors, Inc.

Aquatic Management Services •

3543 State Road 419, Winter Springs , FL 32708

CELESTINA MAST E R..P OA ISLES i\T BAR I RAM COD 475 WESTTOWN PLACE
SUITE 114
ST. AUGUSTINE, FLORIDA 32092

Bill To

PH: 800-666-5253

Purchase Order Number	Terms	Invoice Date Reflects Month of Service Provided	
	NET	30 DAYS		
Item	Description		Amount	
	Monthly Water Mgmt Serv-R-Non
fV\
, . '3 -i.o / 51 ", 2	c.fv;/
{)-OA

Customer Total Balance $3,340.00	1 , 67 0.00	
Please confirm  your  bank  bill  payer  amount  matches  your  invoice amount  if  you  use a  bank  bill I      T t     I   I	.	$1,670 .00
ayer service.  Thank you!	Oa	nv01ce	
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.		

Bill To

Amount Enclosed

--
Jn voic e #	...-
-	57639 -l	
Account#	721658	
Date	5/1/2021	

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

CELESTINA MASTER POA 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 Card# _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
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

The Lake Doctors, Inc.

Aquatic Manage ment Services •

Corporate O ffi c t':s
3543 State Road 419
Wioler Spring>, fl 3 2708
1-800 _.,6 b- 5 25 3
lalcM 9 1ak.-docto	r1 .c om www.ldkedoC'lors.com

Dear Customers,

With so many changes in regards to storm water requirements for Florida communities, we are offering our assistance. We are a pond and lake management company, but we are also a resource for many storm water issues your community may face such as erosion repair and restoration. We are certified to inspect and advise in regards to Best Management Practices {BMP)

for your storm water features to ensure compliance with Municipal requirements. Our inspections can include 2D and 3D contour mapping and GIS format reporting.

It is also a good time to consider beneficial plants. They serve a dual purpose of providing great coloring as well as functioning as great buffers for nutrient and sediment runoff.

Give us a call today to get the maximum potential out of your storm water areas. Fabian J. Stern
The Lake Doctors, Inc. Vice President of Sales 407-761-8924{cell)
407-327-1080 {office)
Jul ian.stern@lakedoctors.com  

www.lakedocto rs.com

Vesta,™	Invoice		
	
Invoice#	
383478	

Vesta Property Services, Inc.	Date	5/1/2021	

245 Riverside Avenue
Suite 300
Jacksonville FL 32202

Terms Due Date Memo

Due on receipt 5/1/2021
MANAGEMENT SERV...

Bill To
Isles of Bartram Park COD 475 West Town Place Suite 250
Jacksonville FL 32092

IB.A
>.'3-ZO .53E?. l./S5C>}

Total	$500 .00

-	"-

YELLOWSTONE
LANDSCAPE

INVOICE

Bill To:
Celestina-Isles of Bartram COD c/o GMS-NF, LLC
475 West Town Pl, Suite 114 Saint Augustine, FL 32092
Property Name:	Celestina-Isles of Bartram COD

Net 30

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: June 3, 2021
Invoice Amount:	$5,724.00

Mulch I-nstall

$5,724.0

0

? A
I• 3--i,o. S,--i,,..	'°-i..-

Invoice Total	$5,724.00

lfuJ [E mi [Ea	w [E&i
Ill]	MAY O 5 2D21	@i
By

IN	COMMERCIAL	LAN	SC	I NG

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

LANDSCAPE

..,,,.,;.f;,, YELLOWSTONE
Bill To:
Celestina-Isles of Bartram COD c/o GMS-NF, LLC
475 West Town Pl, Suite 114 Saint Augustine, FL 32092
Property Name:	Celestina-Isles of Bartram COD

INVOICE
.....
INVOICE#	. ·
INVOICE DATE	
JAX 217935	5/4/2021	
·-	-
TERMS	.•. PO NUMe:83..: · : -.	
Net 30		
Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: June 3, 2021
Invoice Amount:	$357.00

escription	Current Amoun

April Irrigation		files
Ir	rigationRepairs	$357.00
? A
I, ?:,"2,0, S 7'?..-, L/lo 'Z-
Invoice Total	$357.00

IN	I	L	L   N

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 8491 Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286

Celestina  Master HOA, Inc	IIIJW(O)IICCIB
INVOICE DATE: 4/13/21

1.320.572.465
S-A
To:	Daniel Laughlin
Isles of Bartram COD
475 West Town Place, Suite 114 St Augustine, FL 32092

Pr ('v'1·\	\R(l[

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10%)

(Reference JEA bill,rl;:it ed 4/13/21)			$750.76	
	w[E	[E fl IYJ [Em
MM 1 u iOZI				
	L By_				
	--				
Any questions please call Vesta WGV Office 904-747-0181		

TOTAL AMOUNT DUE		
	$825.8(	

Make all checks payable to: Celestina Master Homesowners Association Please mail or deliver to Vesta Property Services 200 Business Park Circle Suite 101 St. Augustine FL 32095.

 		91§,e

& R,sl Advis ors

INVOICE

Customer

Acct#	Isles at Bartram Park Community Development District
522	
Date	05/11/2021	
Customer Service	
Kristina Rudez	
Page	1 of 1	

Isles at Bartram Park Community Development District c/o Governmental Management Services
475 West Town Place, STE #114 St. Augustine, FL 32092

t"ayment information

Invoice Summary Payment Amount Payment for:
100120240

$

126.00

lnvoice#13154

Thank You

Please detach and  return  wich payment
x	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

Invoice	Effective	Transaction	Description	Amount	

13154	

05/11/2021	

Policy change	Policy #100120240 10/01/2020-10/01/2021
Florida Insurance Alliance

Package - Add Fountains
Due Date:   5/11/2021	,· (\ ').
1.310.513.450   f f-	't'-lc:}I
I.PA
iij ff	IE U	IE
MAY  l  U   LD21

 	-1 
BY-	

126.00	
	Total	
	$	126.00	
	Thank You	
FOR PAYMENTS SENT OVERNIGHT:
Egis Insurance Advisors LLC, Fifth Third Wholesale Lockbox, Lockbox #234021, 4900 W. 95th St Oak/awn, IL 60453		

Customer: Isles at Bartram Park Community Development District

I

Remit  Payment  To: Egis Insurance Advisors, LLC	(321)233-9939 Lockbox 234021 PO Box 84021
Chicago, IL 60689-4002	sclimer@egisadvisors.com	Date	
	05/11/2021	

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

Invoice

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

Invoice #:  87
Invoice Date: 6/1/21
Due Date: 6/1/21
Case:
P.0. Number:

IA

Management Fees  - June 2021	I• \o • S1'? • "'3\.fO Information Technology- June 2021	1. '310 •<:,I?• 3$7 Dissemination Agent Services - June 2021 J. 31o. 51 · JI 2, Office Supplies I . 3tt>. S\3 · 51c

3,750.00
133.33
583.33
18.07
11.09
150.00

3

Postage Copies

l , '!>Io • l	. i 2,5

/. 1:)to .St3.t.\-W

\ '{l

ij

---

I

;

L -

I   NO
---

Description	Hours/Qty	Rate	Amount

Total	$4,645.82	
Payments/Credits	$0.00	
Balance Due	$4,645.82	

Hopping Green & Sams
Attorneys and Counselors

119 S. Monroe Street, Ste. 300
P.O. Box 6526
Tallahassee, FL 32314
850.222.7500
================================= STATEMENT=================================
April 30, 2021
Isles of Bartram Park Community Development Dist	122672	
c/o GMS, LLC	03/31/2021	
475 WestTown Place, Suite 114		
St. Augustine, FL 32092		

General Counsel
IBPCDD	00001	WSH		

FOR PROFESSIONAL SERVICES RENDERED
03/31/21	JLK	Review proposed legislation; monitor committee activity and agendas; monitor Amendment 12 implementation.

Total fees for this matter

DISBURSEMENTS
Travel
Travel - Meals

Total disbursements for this matter

0.20 hrs
$35.00 88.05
3.13

$91.18

MATTER SUMMARY

Kilinski, Jennifer L.	0.20 hrs	175 /hr	$35.00	
TOTAL FEES			$35.00	
TOTAL DISBURSEMENTS			$91.18	
TOTAL CHARGES FOR THIS MATTER			$126.18	

BILUNG SUMMARY

Kilinski, Jennifer L.	0.20 hrs	175 /hr	$35.00	
TOTAL FEES			$35.00	
TOTAL DISBURSEMENTS			$91.18	
TOTAL CHARGES FOR THIS BILL			$126.18	

Please include the bill number with your payment.

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INNOVATIVE FOUNTAIN SERVICES 450-106 SR 13 N #217
SAINT JOHNS, FL 32259

(904) 551-1017
Customerservice@innovativefountainservices.com

Date
l:-_! 3

Invoice
Invoice#

I	2021528	I
L	_

Terms

Bill To

Net30

Isles of Bartram COD
200 Business Park Circle suite 101 St. Augustine, FL 32095

Monthly Stationary Maintenance Waterfall Fountain- May Chemicals Added

I, 3 2 0-	5  7 '2.. c./tol-/
-z_ A

192.50
43.85

0	2

Total	$236.35

esta,ru	Invoice	
	
Invoice#	
380375	

Vesta Property Services, Inc.	Date	3/1/2021	

V

245 Riverside Avenue
Suite 300
Jacksonville FL 32202

Terms Due Date Memo

Due on receipt 3/1/2021
MANAGEMENT SERV...

Bill To
Isles of Bartram Park COD 475 West Town Place Suite 250
Jacksonville FL 32092

 	Mo.v	

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Total

$500.00

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JUN O 2 2021 IJ)j

Invoice		

Invoice#	
381915	
Date	4/1/2021	

Vesta,,w

Vesta Property Services, Inc. 245 Riverside Avenue
Suite 300
Jacksonville FL 32202

Terms Due Date Memo

Due on receipt 4/1/2021
MANAGEMENT SERV...

Bill To
Isles of Bartram Park COD 475 WestTown Place
Suite 250
Jacksonville FL 32092

l'6}1

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Total	$500.00

Invoice		

Invoice#	
384929	
Date	6/1/2021	

Vesta,_u

Vesta Property Services, Inc. 245 Riverside Avenue
Suite 300
Jacksonville FL 32202

Terms Due Date Memo

Due on receipt 6/1/2021
MANAGEMENT SERV...

[o) IE © lU W IEIn\\

JUN O 1 2021	®

Bill To
Isles of Bartram Park COD 475 West Town Place Suite 250
Jacksonville FL 32092

Total	$500.00

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LANDSCAPE

f. YELLOWSTONE
Bill To:
Celestina-Isles of Bartram CDD c/o GMS-NF, LLC
475 West Town Pl, Suite 114 Saint Augustine, FL 32092
Property Name:	Celestina-Isles of Bartram CDD

INVOICE
INVQlc::E#	INVOICE .;,ATE	
JAX 224305	5/25/2021	
. •....	.	. lfUMBER	
Net 30		
Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: June 24, 2021
Invoice Amount:	$115.25

criptlon	Current Anioun

May 2021 Irrigation Repairs
Irrigation Repairs	$115.25

Invoice Total	$115.25

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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

.

1.320.572.462

INVOICE#	INVOICE DATE	
JAX 224306		.5/25/2021			
-					·-.	-	;·		-		
	
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-	
-	T-  ERMS
-' -			
··•----	PONUMBER			
Net30		

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INVOICE

----

LANDSCAPE--

Bill To:
Celestina-Isles of Bartram COD c/o GMS-NF, LLC
475 West Town Pl, Suite 114 Saint Augustine, FL 32092
Property Name:	Celestina-Isles of Bartram COD

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: June 24, 2021
Invoice Amount:	$230.00

crlptlon	Current Amoun

Washout on Lake Bank at Office and Bike Rack
Irrigation Repairs	$230.00

Invoice Total	$230.00

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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

-4The Lake Doctors, Inc.
Aquatic Management Services •

3543 State Road 419, Winter Springs, FL 32708

Fountain Service-Quarter!y (R)

Ft""
1.320.57200.46300

350.00

IB[E ml IE
JUN 0
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Customer Total Balance $406.23

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.

$350.00

Total Invoice

0 1

Please confirm your bank billp aye  ;a ; : :  ::	:c  ;   : : :u ;   : v o  iec   amounti f   you usea   bank billI

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Amount

Description

Item

NET30DAYS

Invoice Date Reflects Month of Service Provided

Terms

Purchase Order Number

PH: 800-666-5253

Bill To

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

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

INVOICE

Invoice#	559211	
Account#	-..zo	
Invoice Date	2/4/2021	
Due Date	3/6/2021	
Rep	MAS	
	
Invoice Questions: Lakes@lakedoctors.com Payment Questions: Payments@lakedoctors.com	

Bill To

Amount Enclosed

Invoice#	559211	
Account#	..	0	
Date	2/4/2021	

CELESTINA MASTER POA/FTNCLN 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 Card#  			
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

Go Green! Contact us at Payments@lakedoctors.com to have your invoices emailed.

 
3543 State Road 419, Winter Springs, FL 32708

Purchase Order Number	Terms	Invoice Date Reflects Month of Service Provided	
	NET30 DAYS		
Item	Description	Amount	
	Monthly  Water Mgmt Serv-R-Non	.9c>A
Ju.	uJLe_ (Y\ Cl j'/\-\-eN,L,ntJL-
1	-:>w .Stz,	t/<el
'	rCEIVE
JUN O 7 2021
BY :-- - -.  --• · -·· ·  ,·, _ ..

Customer Total Balance $1,670.00
lI	1,670.00	
Please confirm  your  bank bill paye;a::ro ;r  : c :sa  u;o:!voice amount if you  usea   bank bil	Total Invoice	$1,670.00	
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.		

PH: 800-666-5253

Bill To

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

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

INVOICE

Invoice#	582923	
Account#	'-	58	
Invoice Date	6/1/2021	
Due Date	7/1/2021	
Rep	MAS	
Invoice Questions: Lakes@lakedoctors.com Payment Questions: Payments@lakedoctors.com	

Bill To

Amount Enclosed

Invoice #	582923	
Account#	58	
Date	6/1/2021	

CELESTINA MASTER POA 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 Ver ification # 		_ 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

Go Green! Contact us at Payments@lakedoctors.com to have your invoices emailed.

-	,

Invoice#	585413	
Account#	..-20	
Invoice Date	6/10/2021	
Due Date	7/10/2021	
Rep	MAS	

INVOICE
The Lake Doctors, Inc.
6 :".l  a i<:_  n:  e!"; \5:":'i e:6  ,
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3543 State Road 419, Winter Springs, FL 32708
PH: 800-666-5253

Bill To

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

Invoice Questions: Lakes@l akedoctors.com

I

I

Purchase Order Number	Terms		
	NET 30DAYS		
Item	Description	Amount	
	Fountain /Aeration System Parts (Per Service Order Dated 06/09/21) Fountain/Aeration -Service Call/Labor

For Scheduling Questions- please con1act our Jacksonville office at 904-262-5500
d-OA
1.320.57200.46300	380.00
325.00	
		IE® IEI
JUN 1 O

Bv	
2	11E		
	To tal Invoice	I	$7 05.00	

Payment Questions: Payments@Iakedoctors.com

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 schedulin , please contact your local office.

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

Amount Enclosed

Invoice#	585413	
Account#	tlll920	
Date	6/10/2021	

For address and contact updates, please email us at:

Go Green! Contact us at Pa yments@lakedoctors.com to have your invoices emailed.

Bill To

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

IF PAYING BY CREDIT CARD, FILL OUT BELOW

Mastercard

Visa American Express

Frontdesk @lakedoctors.com

Card_# _ _ _ _ _

_ _ _ _ _

_ _ _

Card Verification # _ _

_ _ _ _

_ _ _ _ _ _

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

Exp. Date# _ _ _ _ _ _ _ _ _ _ _ _ _ _

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

Print Name
Billing Address: 	Check box if same as above

Signature _ _ _ _ _ _ _ _ _ _

_ _ _ _ _
J

LANDSCAPE

1	!t	YELW _WSTQNE

INVOICE

Bill To:
Celestina-Isles of Bartram CDD c/o GMS-NF, LLC
475 West Town Pl, Suite 114 Saint Augustine, FL 32092
Property Name:	Celestina-Isles of Bartram CDD

INVOICE#	...	-· ·-
INVOICE DATE	
JAX 231807	6/15/2021	
TERMS	PONUMBER	
Net30		

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Invoice Due Date: July 15, 2021
Invoice Amount:	$2,669.57

scrlptlon	Current Amoun·
  	- - -	---

Monthly Landscape Maintenance June 2021
..

b(d-,A

$2,669.57

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Invoice Total	$2,669.57

IN	COMM	RCIAL	LANDSCAP

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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

,.

f	YELLOWSTONE
L A  N D S C A	E

Bill To:
Celestina-Isles of Bartram COD c/o GMS-NF, LLC
475 West Town Pl, Suite 114 Saint Augustine, FL 32092
Property Name:	Celestina-Isles of Bartram COD

1.320.57200.46200

INVOICE

INVOICE#	INVOICE DATE	
JAX 233304	6/16/2021	
TERMS	PO NUMBER	
Net 30		
Remit To:
Yellowstone Landscape PO Box 101017 Atlanta, GA30392-1017

Invoice Due Date: July 16, 2021
Invoice Amount:	$800 .00

1 escrlption	Current Amoun

Top of Waterfall Cedar Replacements
Plant Installation	$800.00

\,'3'"2.0, <;7 --i.,o o. 4 -z,oo

2-,u;.\

Invoice Total	$800.00

 
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JUN1 4 2021 IJJi
By

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 8491 Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286