Isles of Bartram Park
Community Development District
AUGUST 28, 2026

AGENDA

Isles of Bartram Park
Community Development District
475 West Town Place, Suite 114, St. Augustine, FL 32092 Phone: 904-940-5850 - Fax: 904-940-5899
August 21, 2026

Board of Supervisors
Isles of Bartram Park Community Development District Dear Board Members:
The Audit Committee Meeting of the Isles of Bartram Park Community Development District Board of Supervisors is scheduled for Friday, August 28, 2026 at 11:00 a.m. at the Offices of GMS, 475 West Town Place, Suite 114, St. Augustine, FL 32092. Immediately following will be the regular meeting.

Audit Committee Meeting
Roll Call
Review and Ranking of Proposals Received in Response to the RFP
Berger, Toombs, Elam, Gaines & Frank

Dimov

Grau and Associates

Other Business

Adjournment Regular Meeting
Roll Call
Audience Comment
Organizational Matters
Acceptance of Resignation Letter from Supervisor Lanciotti

Appointment of New Supervisor to Fill Unexpired Term of Office (11/28)

Oath of Office for Newly Appointed Supervisor

Election of Officers, Resolution 2026-06

Approval of Minutes of the May 15, 2026 Meeting

Acceptance of Minutes of the May 15, 2026 Audit Committee Meeting

Consideration of Committee Rankings of Proposals to Perform the Audit for Fiscal Year 2026
Consideration of Proposal from High Tide Electric for Master Meter

Consideration of Proposals for Pond 7 Fountian Installation
Innovative Fountian Services

High Tide Electric

Yellowstone Landscaping

Ratification of Agreements:
Yuro & Associates for Stormwater Management Inspection

Innovative Fountain Services, Inc. for Floating Fountain Maintenance

Yellowstone	Landscape,	Inc.	for	Landscape	and	Irrigation Maintenance

Innovative Fountain Services, Inc. for Annual Lake Maintenance

Review of Pond Bank Inspection Report

Public Hearing Adopting the Budget for Fiscal Year 2027
Consideration of Resolution 2026-07, Relating to the Annual Appropriations and Adopting the Budget for Fiscal Year 2027

Consideration of Resolution 2026-08, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2027
Public Hearing for the Purpose of Adopting Amended and Restated Rules of Procedure; Consideration of Resolution 2026-09

Other Business

Staff Reports
Attorney

Engineer

Manager
Discussion of Fiscal Year 2027 Goals and Objectives

Discussion of Fiscal Year 2027 Meeting Schedule

Supervisors’ Requests

Audience Comments
Financial Reports
Balance Sheet as of July 31, 2026 and Statement of Revenues & Expenditures
Assessment Receipt Schedule

Approval of Check Register

Next Scheduled Meeting – To Be Determined

Adjournment

SECOND 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						

Dimov							

A.

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 Fort Pierce, Florida 34950

(772) 461-6120

CONTACT PERSON:

Maritza Stonebraker, CPA, Director

DATE OF PROPOSAL:

July 13, 2026

TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2

Profile of the Proposer

Description and History of Audit Firm Professional Staff Resources
Ability to Furnish the Required Services

Governmental Auditing Experience

Fee Schedule

Scope of Work to be Performed

Resumes

Peer Review Letter Instructions to Proposers

3
4-5
5
6-15
16
16
17-32
33
34

f�tt Berger, Toombs, Elam,
,O,, Gaines & Frank
Certified Public Accountants  PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 // 461-1155
FAX: 772/468-9278

July 13, 2026
Isles of 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 of 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 of Bartram Park Community Development District. We will provide you with top quality, responsive service.

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 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.

Member AICPA

Fort Pierce / Stuart
- 1 -
Member AICPA Division for CPA Firms
Private Companies practice Section

Member FICPA

fftt Berger, Toombs, Elam,
-0'	Gaines & Frank
Urtified Public Accountants  PL

Isles of Bartram Park Community Development District July 13, 2026

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. Maritza Stonebraker is the person authorized to make representations for the firm.

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

Very truly yours,

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

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 70 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 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 for St. Lucie County for over 34 years. 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 100 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.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 12 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:

Partners/Directors (CPA's) Managers (1 CPA)
Senior/Supervisor Accountants (1 CPA) Staff Accountants
Paraprofessional Administrative
Total - all personnel

Total
7
2
3
8
6
 §
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.
Partner/Director - The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

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 of 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:

Au-C Section 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 74 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.

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 70 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 1,100 community development districts, and over 2,100 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.

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.

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 33 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 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.

References

Florida Green Finance Authority
Jeff Walker, Special District Services
(561) 630-4922

South Village Community Development District Darrin Mossing, Governmental Management
Services LLC
(407) 841-5524

Gateway Services Community Development District
Stephen Bloom, lnframark LLC (954) 753-5841

Clearwater Cay Community Development District
Cal Teague, Premier District Management
(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 District

Amelia Walk Communnity Development District

Aqua One Community Development District

Arborwood Community Development District

Arlington Ridge Community Development District

Bartram Springs Community Development District

Baytree Community Development District

Beacon Lakes Community Development District

Beaumont Community Development District

Bella Collina Community Development District

Bonnet Creek Community Development District

Buckeye Park Community Development District

Candler Hills East Community Development District

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Country Club Community Development District

Connerton West Community Development District

Copperstone Community Development District

Creekside @ Twin Creeks Community Development District

Deer Run Community Development District

Dowden West Community Development District

DP1 Community Development District

Eagle Point Community Development District
East Nassau Stewardship District Eastlake Oaks Community
Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District

Evergreen Community Development District

Forest Brooke Community Development District

Gateway Services Community Development District

Gramercy Farms Community Development District

Greenway Improvement District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harbor Bay Community Development District

Harbourage at Braden River Community Development District

Harmony Community Development District

Harmony West Community Development District

Harrison Ranch Community Development District

Hawkstone Community Development District

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Landing Community Development District

Heritage Palms Community Development District

Heron Isles Community Development District

Heron Isles Community Development District

Highland Meadows II Community Development District

Julington Creek Community Development District

Laguna Lakes Community Development District

Lake Bernadette Community Development District

Lakeside Plantation Community Development District

Landings at Miami Community Development District

Legends Bay Community Development District

Lexington Oaks Community Development District

Live Oak No. 2 Community Development District

Madeira Community Development District

Marhsall Creek Community Development District

Meadow Pointe IV Community Development District

Meadow View at Twin Creek Community Development District

Mediterra North Community Development District

Midtown Miami Community Development District

Mira Lago West Community Development District

Montecito Community Development District

Narcoossee Community Development District

Naturewalk Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace II Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

Poinciana Community Development District

Poinciana West Community Development District

Port of the Islands Community Development District

Portofino Isles Community Development District

Quarry Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve #2 Community Development District

River Glen Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Rivers Edge Community Development District

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District

Rolling Oaks Community Development District

Sampson Creek Community Development District

San Simeon Community Development District

Six Mile Creek Community Development District

South Village Community Development District

Southern Hills Plantation I Community Development District

Southern Hills Plantation Ill Community Development District

South Fork Community Development District

St. John's Forest Community Development District

Stoneybrook South Community Development District

Stoneybrook South at ChampionsGate Community Development District

Stoneybrook West Community Development District

Tern Bay Community Development District

Terracina Community Development District

Tison's Landing Community Development District

TPOST Community Development District

Triple Creek Community Development District

TSR Community Development District

Turnbull Creek Community Development District

Twin Creeks North Community Development District

Urban Orlando Community Development District

Verano #2 Community Development District

Viera East Community Development District

VillaMar Community Development District

Vizcaya in Kendall Development District

Waterset North Community Development District

Westside Community Development District

WildBlue Community Development District

Willow Creek Community Development District

Willow Hammock Community Development District

Winston Trails Community Development District

Zephyr Ridge Community Development District

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.
Gateway Services Community Development District Healthy Start Coalition

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 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

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 Ill 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
Indian River School District - Internal Accounts 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

FEE SCHEDULE

We propose the fee for our audit services described below to be $4,000 for the years ending September 30, 2026 and 2027, $4,200 for the year ending September 30, 2028 and $4,350 for the years ending September 30, 2029 and 2030. In addition, if a bond issuance occurs there will be an additional fee for each additional bond. The fee is contingent upon the financial records and accounting systems of Isles of 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 of Bartram Park Community Development District as of September 30, 2026, 2027, 2028, 2029 and 2030. 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.

I Personnel Qualifications and Experience
David S. McGuire, CPA, CITP
Director - 31 years experience

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.

I Personnel Qualifications and Experience
David S. McGuire, CPA, CITP (Continued)
Director

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

I Personnel Qualifications and Experience
Matthew Gonano, CPA
Director - 14 years total experience

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 0MB 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.

I Personnel Qualifications and Experience
Melissa Marlin, CPA
Director - 12 years

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

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

Professional Affiliations/Community Service
+	Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate member of the Government Finance Officers Association
Professional Experience
Accountant with over 10 years of experience providing professional services to nonprofit and governmental entities.
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors 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

I Personnel Qualifications and Experience
Maritza Stonebraker, CPA
Director - 10 years

Education
Indian River State College, B.S. -Accounting

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

Professional Affiliations/Community Service

Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate of the Government Finance Officers Association

Professional Experience
Maritza launched her professional auditing career at Berger, Toombs, Elam, Gaines, & Frank, accumulating over 9 years of expertise in the field
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors 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

I Personnel Qualifications and Experience
Jonathan Herman, CPA
Director - 12 years

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

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
Affiliate member Government Finance Officers Association

Professional Experience
Over 10 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Herman has been involved in all phases of the audits listed on the preceding pages.

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. He has attended courses in those areas over the last two years such as:
Governmental Accounting Report and Audit Update
Annual Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors

I Personnel Qualifications and Experience
David F. Haughton, CPA
Accounting and Audit Manager - 34 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

I 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.

I Personnel Qualifications and Experience
Paul Daly
Senior Accountant - 14 years

Education
Florida Atlantic University, S.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.

I Personnel Qualifications and Experience
Bryan Snyder
Manager - 11 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.

I Personnel Qualifications and Experience

Tifanee Terrell, CPA
Senior Accountant - 5 years

Education
+ Florida Atlantic University, M.A.C.C. -Accounting

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

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

I Personnel Qualifications and Experience

Dylan Dixon
Senior Accountant - 4 years

Education
Indian River State College, B.S. -Accounting
+ Florida Gulf Coast University, M.S. - Accounting
Professional Experience
Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

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

I Personnel Qualifications and Experience

Brennen Moore
Staff Accountant - 3 years

Education
Indian River State College, B.S. -Accounting

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

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

I Personnel Qualifications and Experience

Katie Gifford
Staff Accountant - 2 years

Education
Indian River State College, B.S. -Accounting

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

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

I Personnel Qualifications and Experience

Rayna Zicari
Staff Accountant - 2 years

Education
Stetson 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
Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Deandre McFadden
Staff Accountant - 1 year

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

Report on the Firm's System of Quality Control

6930 Gall Boulevard
Suite 200
Zephyrhills, FL 33542

813.788.2155
lJGPerry.com

December 4, 2025
To the Partners of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility
The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of and compliance with the firm's system of quality control based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.
1>�-�
DG Perry

DGPerry
CPAs + Advisors

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS
Annual Audit Services for Fiscal Year 2026
St. Johns County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. An electronic copy of the proposal must be received no later than Monday, July 13, 2026, 5:00 p.m. at the e-mail address of the District Recording Secretary Sarah Sweeting, ssweeting@gmsnf.com.

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 al 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 an electronic copy of the Proposal Documents, and other requested attachments at the time and e-mail address indicated herein, which shall include the subject line, "Auditing Services - Isles of Bartram Park Community Development District".

SECTION 6.	MODIFICATION AND WITHDRAW AL.	Proposals may be
modified or withdrawn by an appropriate document duly executed and delivered to the e-mail address 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.

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, GMS, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida 32092, 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.

B.

dimov�
Independent, Qualified, Florida-Licensed CPA Firm

Proposal for Annual Audit Services
ISLES OF BARTRAM PARK
COMMUNITY DEVELOPMENT DISTRICT
St. Johns County, Florida • Fiscal Year Ending September 30, 2026

Monday, July 13, 2026

DUE DATE

5:00 p.m.

SUBMITTED BY
George Dimov, CPA
Dimov Audit • 855-622-9009 proposals@dimovtax.com • dimovaudit.com

Dimov Audit
401 NW31stAve
Miami, FL 33125-4228
Phone: 855-622-9009
Email: proposals@dimovtax.com Web: dimovaudit.com
June 1, 2026
Mr. James Oliver, District Manager
Isles of Bartram Park Community Development District c/o Sarah Sweeting, District Recording Secretary Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, Florida 32092
Submitted via email to: ssweeting@gmsnf.com
Subject Line: "Auditing Services -	Isles of Bartram Park Community Development District"
Re: Letter of Transmittal -  Proposal for Annual Audit Services
Dear Mr. Oliver and Members of the Board:
Dimov Audit, a OBA of Dimov Associates LLC, is pleased to submit our proposal in response to the Isles of Bartram Park Community Development District's Request for Proposals for Annual Audit Services for the fiscal year ending September 30, 2026, with options for four additional annual renewals. We have read the RFP, the Instructions to Proposers, the Evaluation Criteria, and the District's FY 2026 Adopted Budget -  and our proposal is prepared in full alignment with every requirement set forth therein.
Why this matters for Isles of Bartram Park: the District's residents, bondholders, and Board deserve an audit partner who treats statutory compliance as the floor, not the ceiling. Over the past 18+ years, our team has delivered 300+ audits with a perfect peer review record (PASS, zero deficiencies), zero disciplinary actions, and a partner who personally signs every report. We do not delegate accountability - we own it.

18+	300+
Years of Florida CPA practice	Audits completed by our team

PASS
AICPA Peer Review - zero deficiencies

0
Disciplinary actions, ever

Our team is fully qualified under Chapter 473, Florida Statutes, and conducts audits in strict accordance with Generally Accepted Government Auditing Standards (GAGAS / Yellow Book), Section 218.39, Florida Statutes, and the Rules of the Florida Auditor General (Chapter 10.550).

Firm Information
Firm Name: Dimov Audit (OBA of Dimov Associates LLC)
Business Address: 401 NW 31st Ave, Miami, FL 33125-4228
Phone: 855-622-9009
Email: proposals@dimovtax.com
Florida CPA Firm License No.: AD72289 (active, good standing)

Authorized Signer & Primary Contact
The undersigned, George Dimov, CPA, Founder and Lead Audit Partner of Dimov Associates LLC, is authorized to bind Dimov Audit contractually and will serve as the primary contact for this engagement. He can be reached directly at:
Phone: 855-622-9009
Email: george@dimovtax.com
Florida CPA License No.: AC62211 (active)

Statement of Commitment
Dimov Audit acknowledges that all documents submitted pursuant to this RFP process will become a matter of public record. This proposal is a firm and irrevocable offer, valid for ninety (90) days from the submission date, in accordance with Section 6 of the Instructions to Proposers.
We are fully prepared and committed to performing the audit services outlined herein for Isles of Bartram Park Community Development District for FY 2026, and we will execute the engagement letter within fourteen (14) days of receipt of the Notice of Award, as required by Section 10 of the Instructions to Proposers.
Scope of Services & Deliverables
Audit of the District's basic financial statements for the fiscal year ending September 30, 2026
- covering the General Fund, Debt Service Fund (Series 2015 and Series 2017 Special Assessment Bonds), and Capital Reserve Fund - in accordance with GAGAS, Section 218.39, Florida Statutes, and the Rules of the Florida Auditor General (Chapter 10.550).
Report on internal control over financial reporting and on compliance with provisions of laws, regulations, contracts, and grant agreements, as required by Government Auditing Standards.
Management Letter with prioritized recommendations for operational and accounting improvements, in accordance with Rule 10.554, Florida Auditor General.
Affidavit and Independent Auditor's Report on compliance with Sections 218.415 (investments) and 218.39, Florida Statutes.
Electronic submission of the Annual Financial Report and audited financial statements to the Florida Auditor General within the statutory deadlines.
Coordination with the District Manager (GMS, LLC) and the Board throughout the engagement, including presentation of findings at a publicly noticed Board meeting upon request.
Option for four (4) additional annual renewals (FY 2027 through FY 2030), subject to mutual agreement, at the rates detailed in Section 8.

Compliance & Resources
Dimov Associates LLC holds an active Florida CPA firm license and is in good standing with the Florida Board of Accountancy. Our key personnel hold active individual CPA licenses and meet the independence and continuing professional education requirements of Government Auditing Standards. We have the staffing, technology, and processes to meet all deliverables and timelines.
We appreciate the opportunity to present our qualifications and demonstrate our dedication to excellence, accuracy, and transparency in serving Isles of Bartram Park COD. We look forward to partnering with you to support the District's financial stewardship and statutory compliance.
Respectfully submitted,

c::myVYta/
George Dimov, CPA
Founder & Lead Audit Partner - Dimov Audit Florida CPA License No. AC62211
Phone: 855-622-9009 I Email: george@dimovtax.com

TABLE OF CONTENTS

EXECUTIVE SUMMARY 
PERSONNEL EXPERTISE AND QUALIFICATIONS..........

DIMOV AUDIT EXPERIENCE 
UNDERSTANDING OF THE SCOPE OF WORK 

ABILITY TO FURNISH THE REQUIRED SERVICES

REFERENCES ....

LICENSES AND INSURANCE

FEE PROPOSAL TO THE DISTRICT....

MANDATORY CRITERIA AFFIRMATION .................. 

6
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11
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15
17
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22

EXECUTIVE SUMMARY
Isles of Bartram Park deserves an audit partner that combines deep Florida COD expertise, unblemished peer-review quality, and partner-level accountability on every page. That is exactly what Dimov Audit will deliver.
PROPOSAL AT A GLANCE

Isles of Bartram Park CDD

FY 2026 (Ending Sept. 30, 2026)

DISTRICT	FISCAL YEAR
St. Johns County, FL	Plus 4 optional renewal years

§218.39, F.S. I Chapter 10.550

GAGAS / Yellow Book

STANDARDS

BASE-YEAR FEE

$11,000

All-inclusive -  no add-ons

Partner-Signed Spotless Record
COD-Ready

Fast& Fixed Truly Florida

George Dimov, CPA personally signs your auditor's report. No junior hand-off, no off-shoring.
AICPA Peer Review: PASS with zero deficiencies. Zero disciplinary actions in 18+ years of practice.
Direct experience auditing bond covenants, special assessments, debt service reserves, and capital reserve funds - exactly the structures Isles of Bartram Park operates.
6-8 week turnaround, all-inclusive fees, no surprise add-ons. Auditor General submission well ahead of the statutory deadline.
Florida-licensed firm (AD72289), Florida CPA partner (AC62211), Florida-based business continuity plan engineered for hurricane season.

Context and Objectives
isles of Bartram Park Community Development District (the "District") is a local unit of special-purpose government established under Chapter 190, Florida Statutes, for the purpose of financing, constructing, operating, and maintaining public infrastructure serving the Isles of Bartram Park community in St. Johns County, Florida. The District is governed by an elected Board of Supervisors and managed under contract by Governmental Management Services, LLC.
Based on the FY 2026 Adopted Budget, the District operates three governmental funds -	the General Fund ($322,981 in total revenues), the Debt Service Fund for the Series 2015 Special Assessment Bonds ($868,834 in total revenues) and the Series 2017 Special Assessment Bonds ($757,723 in total revenues), and the Capital Reserve Fund ($191,152 in total revenues) -  and levies non-ad valorem assessments on 635 platted units across four product types (68', 73', 83', and 90'). As of November 1, 2025, the outstanding principal on the Series 2015 bonds is $5,405,000 and on the Series 2017 bonds is $4,590,000.
The Board's objective is to obtain an audit that satisfies the requirements of Section 218.39, Florida Statutes, the Rules of the Florida Auditor General, and Government Auditing Standards (GAGAS) - providing a clear and timely opinion on the financial statements, compliance, and internal control over financial reporting. We will not only meet that statutory floor; we will give the Board the kind of clear, plain-English reporting that strengthens public trust in every neighborhood - 68', 73', 83', and 90' alike.

What We Will Deliver
Independent Auditor's Report (GAGAS): An opinion on the District's basic financial statements prepared in accordance with Government Auditing Standards and Section 218.39, Florida Statutes.
Internal Control & Compliance Report: Evaluation of internal controls over financial reporting and tests of compliance with applicable Florida law, including procurement, budget, investment, and debt management standards.
Management Letter: Action-oriented recommendations in accordance with Rule 10.554, Florida Auditor General.
Bond Compliance Review: Testing of the Series 2015 and Series 2017 Special Assessment Bonds for compliance with continuing-disclosure obligations, trust indenture covenants, and reserve requirements.
Annual Filing Support: Delivery of all required reports to the Florida Auditor General within statutory deadlines and coordination with the District Manager for timely submission.
Board Presentation: Presentation of findings at a publicly noticed Board meeting upon request.
How We Will Work With the District
Our approach is designed to remove the predictable friction points for lean district teams and the District Manager:
Transparent, fixed all-inclusive fees -  no surprise add-ons.
Consistent communication -  written status updates and responses within 24 hours.
Short, purposeful PBC (Prepared-By-Client) request lists, reviewed by the auditor doing the work.
Readable reporting -	plain language, clarity, and practical next steps.
Progress visibility -	simple status tracking shared with the District Manager.
Secure document exchange via encrypted client portal.

Our All-Inclusive Fee Summary
Independent Financial Audit (FY 2026): $11,000 -  all-inclusive, no add-ons
Optional renewals (locked-in pricing): FY 2027 -	$11,250 I FY 2028 -  $11,500 I FY 2029 -
$11,750 I FY 2030 -$12,000
(See Section 8 for full fee schedule and payment terms.)

PERSONNEL EXPERTISE AND QUALIFICATIONS
The senior leadership team at Dimov Audit brings together decades of expertise across audit, financial management, and taxation - including direct, hands-on experience with Florida special-purpose governments.
Our audit team is a group of audit professionals who combine technical proficiency, broad accounting expertise, and a commitment to excellent client service. Each member of the proposed engagement team has extensive experience performing financial statement audits for governmental, member-controlled, and non-profit entities throughout the United States. The team has been carefully selected to ensure an ideal balance of senior-level oversight, technical accuracy, and efficient execution.
Our managing partner, George Dimov, CPA (Florida License No. AC62211), will provide overall leadership and personally sign the auditor's report. The audit manager assigned to this engagement, Alexander Chertok, and senior auditor Bobojon Bobojonov bring demonstrated records of success across audits for governmental, non-profit, and private organizations - with practical experience in financial reporting, compliance testing, and risk assessment.
This team has worked together for over 8 years. Team continuity promotes close collaboration, proactive communication, and rapid responsiveness to the District Manager and Board. Each professional is committed to delivering a transparent, efficient audit process and recommendations for enhancing internal controls.
Proposed Staffing Levels
In accordance with Section 12 of the Instructions to Proposers, the table below summarizes the proposed staffing structure, certifications, and years of experience for this engagement.

Total Experience

Position/ Title	I Name	Certifications I Licenses	I Years in Position/
18+ years (Founder

Managing Partner - Engagement Partner

Audit Manager

Senior Auditor (Fieldwork Lead)

Staff Auditor (testing support)

Quality Control / Concurring Partner

George Dimov, CPA

Alexander Chertok

Bobojon Bobojonov

Assigned from audit pool

Independent EQCR Partner

Florida CPA No. AC62211; MS Accountancy (Baruch College); AICPA member

DiplFR (ACCA); GAGAS /
Yellow Book certified; annual CPE in accounting, auditing, ethics
MS Financial Markets & Institutions; advanced Excel/QuickBooks/SQUR; CPE current
Bachelor's in Accounting; CPA-track; current CPE

CPA, GAGAS-qualified; independent of engagement team

since 2008); oversees all audit engagements personally

10+ years as senior audit manager; 20+ years total

8+ years as senior auditor (Dimov, KPMG, Baker Tilly)

2-4 years staff audit experience
15+ years governmental and non-profit audit experience

Each team member maintains active continuing professional education in accordance with Govemment Auditing Standards (2 80 hours every 2 years, of which � 24 hours in government-specific topics).

Key Personnel -	Resumes
Section 12 of the Instructions to Proposers requires resumes for each individual who will perform work on the District audit. The following profiles summarize the qualifications of each key team member.
George Dimov, CPA -  Managing Partner & Engagement Partner
Licensed Florida CPA (License No. AC62211) with over 18+ years of experience in audit, taxation, and financial management.
George Dimov is the founder of Dimov Tax & Accounting and the Dimov Audit division. A dynamic entrepreneur, he has grown the practice from a solo venture into a 90-strong team and personally oversees every audit engagement. His background includes audit and attestation services, multi-state taxation, hedge fund accounting, M&A advisory, and business valuations. He holds a Master's in Accountancy from Baruch College and an established record of five-star client reviews. George will personally sign the Independent Auditor's Report and the report on internal control and compliance for Isles of Bartram Park COD.
Years in current position: 18+ years as Founder/Managing Partner. Related experience: 18+ years across audit, taxation, and financial management.
Alexander Chertok -	Audit Manager
Dip/FR (ACCA); GAGAS I Yellow Book certified; 20+ years in accounting, finance, and audit.
Alexander manages the audit team and oversees the full audit cycle under GAGAS (Yellow Book), Single Audit (Uniform Guidance), GAAS, and PCAOB standards. He has over 20 years of experience in accounting and finance, with a strong focus on external audit, budgeting, management accounting, and financial control. Over the past decade he has specialized in senior audit roles across diverse sectors including retail, IT, manufacturing, and non-profits.
Alexander draws on continuing education from the AICPA, the Institute of Internal Auditors (IIA), and leading professional publications to guide his team toward effective audit execution and the highest standards of professional excellence.
Years in current position: 10+ years in senior audit management. Related experience: 20+ years in accounting, finance, and audit.
Bobojon Bobojonov -  Senior Auditor/ Fieldwork Lead
MS in Financial Markets & Institutions; 8+ years in public accounting and risk management.
Bobojon leads audit fieldwork and supports end-to-end engagements under GAAP and IFRS frameworks, coordinating with client management to remediate control gaps and strengthen the internal control environment. His prior experience includes senior auditor roles at Dimov, CPA, and audit specialist roles at KPMG and Baker Tilly. His work covers analytical and detailed testing, variance analysis, evaluation of internal controls, and preparation of clear, actionable management letters.
Bobojon's toolkit includes advanced Excel, QuickBooks, SQL, and R, which he uses to perform data-driven testing and reporting. He is known for structured, evidence-based audit execution that helps clients align practice with policy and tighten control environments.
Years in current position: 5+ years as Senior Auditor at Dimov. Related experience: 8+ years across KPMG, Baker Tilly, and Dimov.

Staffing Note: The individuals proposed for this engagement are based on current availability. Should staffing changes become necessary, Dimov Associates LLC will, in consultation with the District, substitute team members with personnel of comparable qualifications and experience, arranged with prior written agreement.

Geographic Location & Office Capacity
Dimov Audit Is headquartered at 401 NW 31st Avenue, Miami, Florida, with the firm authorized to do business throughout the State of Florida. Our audit work is performed using secure remote technology with on-site visits to the District Manager's St. Augustine office as needed and at no additional cost. This delivery model is ideal for Florida Community Development Districts, which conduct meetings remotely and exchange records electronically with the District Manager.
Current workload allows the proposed engagement team to commit the time and attention required to deliver the audit within the statutory timeline. We do not over-commit our partners or managers; George Dimov personally oversees every audit engagement.

DIMOV AUDIT EXPERIENCE
Dimov Audit delivers comprehensive, compliant audits with strong expertise in financial transparency and regulatory standards -	including audits subject to GAGAS and Florida statutory reporting.
Dimov Audit is the audit division of Dimov Associates LLC, a 90-professional accounting firm specializing in audit and financial services. George Dimov, CPA is a licensed firm with dedicated audit and tax divisions that have completed more than 300 audit engagements to date, including over 180 non-profit and grant-funded audits. Special-purpose entities - including non-profits, member-controlled organizations, and governmental entities - are a core segment of our practice, and we have developed deep expertise in addressing the unique financial complexities they face, particularly compliance with donor and grant restrictions, bond covenants, and statutory reporting requirements.
Services We Offer
Financial Statement Audits - comprehensive audits to ensure accuracy and compliance with regulatory standards.
Single Audits under Uniform Guidance (2 CFR 200) for federally funded programs.
Government Auditing Standards (GAGAS / Yellow Book) audits for governmental entities including Florida CDDs.
Financial Statement Reviews - analytical review services for high-level assessment of accuracy and plausibility.
Compiled Financial Statements - professional compilation services in accordance with applicable frameworks.
Internal Control Studies -  risk assessment and recommendations for control improvements.
Compliance audits and agreed-upon-procedures engagements.

Experience Relevant to Community Development Districts
Dimov Associates LLC brings extensive audit experience with member-based, community-focused, and governmental entities - organizations accountable to public stakeholders and subject to rigorous reporting and compliance requirements. Our experience directly translates to the Florida CDD audit environment:
Special assessment revenue testing - tracing on-roll assessments to the St. Johns County Tax Collector and confirming reconciliations with the District Manager's records, similar in mechanics to the on-roll assessments used by Isles of Bartram Park CDD.
Bond-related audit procedures -	debt service fund balances, trust account reconciliations, reserve requirements, and continuing disclosure obligations (highly relevant to the Series 2015 and Series 2017 Special Assessment Bonds at Isles of Bartram Park, with combined outstanding principal of $9,995,000 as of November 1, 2025).
Restricted-fund accounting - for governmental and non-profit funds with use restrictions, including capital reserve funds funded by inter-fund transfers (e.g., the $55,629 budgeted transfer to the District's Capital Reserve Fund for FY 2026).
Internal controls over disbursement cycles -	testing of approval, segregation of duties, and reconciliation controls similar to those used by Florida CDDs and their district management providers.
Florida statutory compliance - including Section 218.415 (investments), Section 218.39 (audits), and the Rules of the Florida Auditor General.

To date, our firm has completed more than three hundred (300+) audit engagements, including numerous projects for entities funded through public, member-contributed, and grant programs. Dimov Audit's familiarity with Florida statutory reporting under §218.39 and Chapter 190 enables precise compliance with CDD audit requirements.
Comparable Association and Membership Entities
Beyond non-profits, we routinely support membership-based and association-style organizations, including housing associations and condominium associations. We support these clients by streamlining reporting packages for member meetings and annual budgets, strengthening internal controls, and enhancing clarity and transparency so boards can make well-informed decisions and members maintain confidence year-round - exactly the kind of stewardship that residents and homeowners of Isles of Bartram Park will expect from their elected Board of Supervisors.
Quality Assurance
Dimov Audit maintains rigorous adherence to professional standards, as confirmed by our most recent AICPA Peer Review, in which we received a "Pass" rating with no deficiencies. This independent verification affirms the quality of our system of quality control and the reliability of our work. (See Section 7 for the full peer review report.)
Character, Integrity, and Reputation
The firm has no record of substandard audit work and is in good standing with state and federal oversight agencies. Dimov Associates LLC has not been subject to any disciplinary action by the Florida Board of Accountancy, the AICPA, or the PCAOB.
DIMOV AUDIT BY THE NUMBERS

300+
Audit engagements completed

18+
Years in Florida CPA practice

180+
Non-profit & grant-funded audits

PASS
Most recent AICPA Peer Review

90
Professionals across the firm

0
Disciplinary actions, ever

UNDERSTANDING OF THE SCOPE OF WORK
Dimov Audit is fully aware of the purpose, constraints, and statutory environment of the Isles of Bartram Park Community Development District.
Dimov Audit understands that Isles of Bartram Park COD is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of financing, constructing, operating, and maintaining public infrastructure serving the residents of Isles of Bartram Park in St. Johns County, Florida. The District is a public entity governed by an elected Board of Supervisors and is subject to Florida's public accountability laws, including those governing open meetings, public records retention, financial transparency, and the audit and reporting requirements of Sections 218.39 and 189.016, Florida Statutes.
The annual audit serves as a key instrument of public trust - providing assurance to the District's Board, residents, bondholders, and oversight bodies that the financial statements are fairly presented, internal controls are functioning effectively, and public resources are managed in accordance with law. The engagement must also comply with the statutory requirements of Section 218.39, Florida Statutes, the Rules of the Florida Auditor General (Chapter 10.550), and Government Auditing Standards (GAGAS) issued by the U.S. Government Accountability Office.
District-Specific Audit Considerations
Based on our review of the District's FY 2026 Adopted Budget and the RFP, we have identified the following district-specific audit considerations that our procedures will address:
Three governmental funds. The District maintains a General Fund, a Debt Service Fund (for the Series 2015 and Series 2017 Special Assessment Bonds), and a Capital Reserve Fund. Inter-fund activity (including the budgeted $55,629 transfer to the Capital Reserve Fund for FY 2026) will be tested for proper classification and elimination at the government-wide level.
Special assessment revenues. The District's primary revenue source is non-ad valorem special assessments collected on the St. Johns County tax roll across 635 platted units in four product types (68', 73', 83', and 90'). We will test the assessment levy, the on-roll collection process, and the reconciliation with the St. Johns County Tax Collector.
Series 2015 & Series 2017 Special Assessment Bonds. As of November 1, 2025, the outstanding principal totals $9,995,000 ($5,405,000 on Series 2015 and $4,590,000 on Series 2017). We will review trust indentures, debt service reserve account balances (including the
$293,665.63 reserve requirement on Series 2015 and $227,584.38 on Series 2017), principal and interest payments, and continuing-disclosure obligations under SEC Rule 15(c)(2)-12(b)(5).
Capital Reserve Fund. With approximately $191Kin projected FY 2026 activity, we will test capital outlays, transfer-in receipts from the General Fund, and the reserve study supporting reserve adequacy for renewal and replacement of District infrastructure.
Field operations and vendor contracts. The District's field expenditures total approximately
$136,062 in FY 2026 across landscape, lake, fountain, and on-site management services. We will test the major operating contracts (Yellowstone Landscape, First Choice Aquatics, Innovative Fountain Services, Vesta Property Services) and related disbursement controls.
Procurement compliance. Procedures will include testing competitive procurement compliance under Chapter 287 and Section 190.033, Florida Statutes.
Investment compliance. We will test compliance with the District's investment policy and Section 218.415, Florida Statutes.

Reporting to the Auditor General. We will prepare the Annual Financial Report and submit the audited financial statements to the Florida Auditor General within the statutory deadline (nine months after fiscal year end).
Audit Approach & Timeline
Our risk-based audit approach is tailored to the scale and complexity of a Florida COD and structured across four well-defined phases:

PHASE 1
Planning
Oct- Nov 2026 Engagement letter executed, risk assessment,
PBC list issued

PHASE 2
Interim Procedures
Dec 2026 - Jan 2027
Internal control walkthroughs, control testing for revenue & disbursement cycles

PHASE 3
Year-End Fieldwork
Feb - Mar 2027
Substantive testing, bond debt service reconciliation, capital outlay testing

PHASE4
Reporting
Apr- May 2027
Draft reports, QC review, Board presentation, Auditor General submission

Our process is designed to deliver a final audit report well in advance of the statutory deadline (June 30, 2027) and well ahead of the typical Florida Auditor General submission window -  giving the Board comfortable time for review and acceptance.
Reporting Outputs
Independent Auditor's Report on the basic financial statements;
Report on Internal Control over Financial Reporting and on Compliance and Other Matters (per Government Auditing Standards);
Management Letter (per Rule 10.554, Florida Auditor General);
Independent Accountant's Report on compliance with Section 218.415, Florida Statutes (Investments);
Affidavit of compliance with Section 218.39 and other applicable Florida statutes;
Submission packet for the Florida Auditor General;
Optional in-person or virtual presentation to the Board of Supervisors.

Built to Beat the Statutory Deadline
Florida law requires the audited financial statements be filed with the Auditor General within nine months of fiscal year end - by June 30, 2027 for the FY 2026 audit. Our four-phase schedule is engineered to deliver the final report to the Board in April-May 2027 -  roughly two months ahead of the deadline, giving the Board ample time for review, questions, and formal acceptance at a publicly noticed meeting.

ABILITY TO FURNISH THE REQUIRED SERVICES
Dimov Audit has the financial stability, staffing capacity, technology infrastructure, and business-continuity planning necessary to deliver the District's audit on time, every year, for the term of the engagement.
Section 4 of the Evaluation Criteria asks for evidence that the Proposer has the adequacy of financial resources and stability as a business entity necessary to complete the services required, including the existence of any natural disaster plan for business operations. We address each element below.
Financial Resources and Stability
Dimov Associates LLC has operated continuously since 2008 and has grown to a team of approximately 90 professionals across audit, tax, and accounting practices. The firm is debt-free at the operating level, maintains substantial working capital, and is not financially dependent on any single client or industry sector. Our diversified client base -	supported by more than 300 audits delivered to date - provides revenue stability that comfortably supports multi-year engagements like this one.
Staffing Capacity
Our current workload allows the proposed engagement team to commit fully to the District's audit. We do not over-commit partners or managers, and George Dimov personally oversees every audit engagement. The firm's 90-person staff provides built-in surge capacity and bench depth for staff substitution with personnel of comparable qualifications and experience.
Technology and Secure Document Exchange
We use enterprise-grade audit software (CaseWare, AdvanceFlow, or equivalent), a secure client portal for document exchange (256-bit encryption, multi-factor authentication), and cloud-backed engagement file storage. All client data is encrypted at rest and in transit, and our cyber liability insurance covers data-handling risks.
Natural Disaster & Business Continuity Plan
Dimov Audit maintains a documented Business Continuity and Disaster Recovery Plan that addresses the specific risks of a Florida-based firm, including hurricanes, tropical storms, flooding, prolonged power outages, and cyber incidents. Key elements include:
 Cloud-based work environment - all engagement files, working papers, and client documents are stored in geo-redundant cloud environments (with backup data centers in multiple U.S. regions), so no work is lost if the Miami office is inaccessible.
Remote-first operations - the firm's professionals work routinely from distributed locations and laptops, so engagements continue even when our physical office is closed.
Defined alternate-site protocols - partners and managers can immediately relocate operations and continue client service from alternate sites within or outside Florida.
Annual cyber-resilience review -	including phishing simulations, endpoint protection, and incident response procedures.
Comprehensive Insurance -	Cyber Liability and Accountants Professional Liability policies covering business interruption.

Communication continuity - encrypted, cloud-based phone and email systems with no dependency on the physical office.
A copy of the firm's Business Continuity Plan summary is available upon request to the District Manager.
Service Level Commitments
Audit quality is meaningless without responsiveness. The commitments below are written directly into our engagement letter and tracked internally each engagement.
Service Standard	Our Written Commitment

Email & phone response time Engagement letter execution PBC list issued
Draft audit report delivery Final report to Auditor General
Board presentation availability Hurricane-season continuity

Within 24 business hours - usually same day Within 14 days of Notice of Award
Within 5 business days of engagement-letter execution
6-8 weeks from receipt of complete year-end PBC items
On or before the statutory deadline (June 30, 2027 for FY 2026 audit)
Available for any publicly noticed Board meeting at no additional cost
Full audit operations sustained within 24 hours of any office closure - no delay to your engagement

Why this matters for Isles of Bartram Park
Isles of Bartram Park operates in St. Johns County during one of the most active Atlantic hurricane regions in the United States. A late-September fiscal year end means the District's books close during peak storm season -  exactly when many audit firms are at their most disrupted. Our remote-first delivery model, geo-redundant cloud infrastructure, and Florida-tested business continuity plan are purpose-built for this risk profile. Your audit deadline will not move because we lost power; we will simply continue from our backup environment.
Combined with a 90-person bench, three governmental-audit-experienced team members on this engagement, and a partner who personally signs every report, the District gets a level of operational resilience and accountability that is hard to find at any price -  and impossible to find at this one.

REFERENCES
In accordance with Section 12 of the Instructions to Proposers, three client references appear below. But references tell only part of the story. The more important question for the Board is whether Dimov Audit already performs - routinely, and at a high standard -	the kind of work a Florida COD audit actually demands. We do, every day.
A COD audit is, at its core, four things: a GAGAS / Yellow Book governmental audit; bond covenant and continuing-disclosure compliance testing; restricted- and special-purpose-fund accounting; and reporting built for public accountability. Those are not adjacent competencies we hope to apply to your District -	they are the daily substance of our governmental, non-profit, and infrastructure
engagements. Each reference below was selected because it exercises one or more of these exact
disciplines, so the Board can see COD work for what it is to us: a natural extension of what we already do.
Reference 1 -	Private School Axis
Engagement: Independent audit of financial statements for a non-profit organization creating educational pathways for underrepresented students and families of color in Los Angeles (year ended December 31, 2022).
Services: Full audit of statement of financial position, statement of activities, and statement of cash flows; compliance with cash-basis special-purpose framework; review of internal records and disclosures for accuracy of financial reporting.
Timeframe: FY ended 12/31/2022; report finalized 5/13/2024 I Result: Unmodified opinion - confirmed strong financial management and significant growth in net assets; enhanced transparency and reinforced donor and stakeholder confidence.
Why this maps to a CDD: Restricted funds, a special-purpose reporting framework, and accountability to outside stakeholders are the same structural features a Board of Supervisors oversees - restricted-fund accounting, compliance testing, and public-facing transparency map directly onto the District's capital reserve and debt service funds.
Contact: Kiki Walker, Director of Operations I kiki@privateschoolaxis.org I (310) 729-9139 ext. 103
Reference 2 -	Coding Clarified LLC
Engagement: Independent audit of financial statements for an online medical-coding school offering self-paced courses preparing individuals for certification exams (year ended December 31, 2023).
Services: Full audit of balance sheet, income statement, and statement of cash flows; evaluation of compliance with U.S. GMP; review of internal controls and accounting practices for accuracy of financial reporting.

I

Timeframe: FY ended 12/31/2023; report finalized 7/19/2024 I Result: Unmodified opinion - reinforced credibility and transparency in financial reporting and positioned the company for continued success.
Why this maps to a CDD: GAAP compliance testing, internal-control evaluation, and clear reporting for a stakeholder audience are precisely the assurance and transparency standards a CDD Board relies on when it presents results to residents and bondholders at a publicly noticed meeting.
Contact: Janine Mothershed, Founder I janine@codingclarified.com I (833) 633-2633
Reference 3 -	Backcountry Broadband LLC
Engagement: Independent audit for a Colorado regional Internet Service Provider delivering high-speed fiber-optic internet to underserved mountain communities (year ended December 31, 2022).

Services: Comprehensive audit of balance sheet, income statement, and cash flow statement; compliance with U.S. GAAP; evaluation of revenue recognition, property and equipment depreciation, and liabilities.
Timeframe: FY ended 12/31/2022; report finalized 3/19/2024 I Result: Unmodified opinion - strengthened financial transparency essential for continued expansion and credibility with investors and stakeholders.
Why this maps to a CDD: This is the closest structural match of the three. A capital-intensive infrastructure operator carrying long-term debt, depreciable infrastructure assets, and accountability to investors and lenders is far closer to a Community Development District than its industry label suggests -  the same fixed-asset, depreciation, debt, and revenue-recognition procedures we ran here are exactly what we will run on the District's infrastructure, Series 2015 and Series 2017 bonds, and special assessment revenues.
Contact: Thomas Amundsen, CEO I (702) 881-9270

LICENSES AND INSURANCE
CPA Licensing
Dimov Associates LLC is duly licensed under Chapter 473, Florida Statutes, and authorized to practice public accountancy in Florida. The firm is in good standing with the Florida Board of Accountancy and qualified to perform audits in accordance with Government Auditing Standards and the Rules of the Florida Auditor General. Our team meets all independence and competency requirements under Florida law and GAGAS.

Florida CPA Firm License AD72289

Individual Florida CPA License AC62211
AICPA Membership Auditor Signer

Dimov Associates LLC; Current; Issued 10/28/2025; Expires 12/31/2027

George Dimov, CPA; Active; Expires 12/31/2026

Active member, American Institute of Certified Public Accountants
George Dimov, CPA - personally signs the auditor's report and all related deliverables

Bo/11 licenses were verified at www.MyFloridaLicense.com on tile date of t/Jis proposal; copies are available upon request.

Peer Review
Peer Review Result: PASS - no deficiencies. Issued by RDG+Partners CPAs, PLLC (Rochester, NY) on May 31, 2025, covering the year ended June 30, 2023, in accordance with the Standards for Performing and Reporting on Peer Reviews of the AICPA Peer Review Board. The full report is available on request.
Insurance
Active liability coverages: Commercial General Liability • Automobile Liability • Umbrella/ Excess Liability • Accountants Professional Liability (E&O) • Employment Practices Liability • Directors & Officers Liability • Cyber Liability.
A current ACORD 25 certificate of insurance is available on request, and the District can be added as a certificate holder at no cost.
Independence
Dimov Associates LLC confirms full independence, in fact and in appearance, from Isles of Bartram Park Community Development District and any related entities, as required by Government Auditing Standards (2018 Revision), the AICPA Code of Professional Conduct, and Rule 10.557, Florida Auditor General.
Every requirement above is Independently verifiable. Firm license AD72289 and partner license AC62211 can be confirmed at MyFloridalicense.com; the AICPA peer review report, ACORD 25 insurance certificate, and independence confirmations are all available to the Board on request.

FEE PROPOSAL TO THE DISTRICT
All-inclusive, locked-in pricing -  no hidden charges, no surprise add-ons.
In accordance with Section 12 of the Instructions to Proposers, the lump sum cost for the provision of services is presented below. Pricing covers the Independent Auditor's Report, the report on internal control and compliance, the management letter, the Florida Auditor General submission, the Board presentation, and all out-of-pocket expenses.
Engagement Year	I	All-Inclusive Lump Sum

FY 2026 - GAGAS (Yellow Book) Audit for year ending September 30, 2026 [BASE YEAR]

$11,000

FY 2027 -	Optional Renewal Year 1	$11,250	
FY 2028 -	Optional Renewal Year 2	$11,500	
FY 2029 -	Optional Renewal Year 3	$11,750	
FY 2030 -	Optional Renewal Year 4	$12,000	

A Note on the Budgeted Audit Line
We recognize the District's FY 2026 Adopted Budget carries $4,200 on the Annual Audit line, and that our fee is higher. The difference reflects scope, not markup: a $4,200 figure is typical of a routine compilation or a narrow financial-statement engagement, whereas this proposal delivers a full GAGAS (Yellow Book) audit- including bond covenant and continuing-disclosure testing across the Series 2015 and Series 2017 Special Assessment Bonds, restricted-fund and reserve procedures, and statutory compliance reporting to the Florida Auditor General - work that simply is not contained within a $4,200 engagement.
Our pricing is also all-inclusive and locked for five years, with no separate billings for travel, the Board presentation, the Auditor General submission, or follow-up questions -	the very add-ons that make a lower headline quote more expensive once the final invoice arrives. We are happy to discuss the budget line with the Board and District Manager and, if useful, to support a budget amendment that reflects the true cost of a compliant COD audit.
Included In every year's fee:

Independent Auditor's Report (GAGAS)
Internal control & compliance report
Management letter (Rule 10.554)

You will never see a charge for:
Travel, mileage, or lodging
Postage, courier, or photocopies
Phone calls, emails, or meeting time

Investment compliance report (§218.415)
Auditor General electronic submission
Live Board presentation (in person or virtual)

Routine follow-up questions
Secure client portal access
CPE for our own staff

Payment Terms: 50% upfront deposit with the final 50% due upon delivery of the audit report.
Timeline: 6-8 weeks from receipt of deposit and complete year-end PBC items
-  well ahead of the Florida Auditor General's June 30, 2027 submission deadline.

Why our fee is this competitive
Pre-built COD methodology - Florida CDDs share a predictable fund structure; our templates eliminate re-work.
Lean partner-led team - no expensive multi-tier billing pyramid; the partner doing the review is the one signing.
Locked, transparent pricing -	the fee in the table is the fee on the invoice. No scope-creep charges, no reimbursements.

MANDATORY CRITERIA AFFIRMATION
Dimov Associates LLC affirms that it meets all mandatory criteria required under the Isles of Bartram Park Community Development District's Request for Proposals for Annual Audit Services.
Licensing Compliance
Dimov Associates LLC is duly licensed under Chapter 473, Florida Statutes, and fully authorized to practice public accountancy in the State of Florida. The firm maintains an active license in good standing with the Florida Board of Accountancy (License No. AD72289) and complies with all professional and statutory requirements.
Professional Standards
All audit engagements will be conducted in accordance with Florida law, Section 218.39, Florida Statutes, the Rules of the Florida Auditor General (Chapter 10.550), and Government Auditing Standards (Yellow Book) issued by the U.S. Government Accountability Office.
Independence
Dimov Associates LLC maintains full independence, both in fact and appearance, from Isles of Bartram Park Community Development District and any related entities, in accordance with the independence requirements of Government Auditing Standards (2018 Revision) and Rule 10.557, Florida Auditor General.
Qualified Personnel
All key personnel assigned to the engagement hold valid and active CPA licenses or appropriate professional credentials, and possess the requisite education, experience, and continuing professional education credits required under Florida law and Government Auditing Standards.
Good Standing
The firm has no record of substandard audit work and maintains an exemplary reputation with state and federal oversight agencies. Dimov Associates LLC has not been subject to any disciplinary action by the Florida Board of Accountancy, the AICPA, or the PCAOB.
Familiarity with Law (RFP §2)
By submitting this proposal, Dimov Associates LLC affirms it is familiar with all federal, state, and local laws, ordinances, rules, and regulations that in any manner affect the work required under the RFP.
Single Proposal (RFP §4)
Dimov Associates LLC has submitted only one proposal in response to this RFP. The firm has not engaged in collusion with any other Proposer, has not defaulted on any previous contract, and is not in arrears on any previous or existing contract.
Proposal Validity (RFP §6)
This proposal is a firm and irrevocable offer and will not be withdrawn for a period of ninety (90) days after the proposal opening.
Contract Execution (RFP §10)

Dimov Associates LLC will enter into and execute a Contract (engagement letter) with the District within fourteen (14) days of receipt of the Notice of Award.
Limitation of Liability (RFP §11)
Dimov Associates LLC acknowledges that nothing in the RFP or this proposal constitutes a waiver of the District's limited waiver of liability under Section 768.28, Florida Statutes, or any other statute or law.
Protest Procedures (RFP §13)
Dimov Associates LLC acknowledges and accepts the District's protest procedures as outlined in Section 13 of the Instructions to Proposers.

Our Commitment to Isles of Bartram Park
If we are awarded this engagement, the Board has our written commitment to:
Sign the engagement letter within 14 days of Notice of Award.
Have George Dimov, CPA personally sign every report -  no junior hand-off.
Deliver the final audit report within 6-8 weeks of receiving complete PBC items.
Lock in pricing for the full 5-year term -  no escalators, no surprise add-ons.
Respond to every Board, District Manager, or staff request within 24 hours.
Maintain our unblemished peer review and disciplinary record on your engagement.
We do not over-promise. We over-deliver -  and we put it in writing.

Respectfully submitted by:

�yWtoJ
George Dlmov, CPA
Founder & Managing Partner
Dirnov Associates LLC (d/b/a Dimov Audit) Florida CPA License No. AC62211
Florida CPA Firm License No. AD72289 Date: June 1, 2026

dimov�

Thank you for the opportunity to serve Isles of Bartram Park CDD.
We look forward to a long, productive partnership built on accuracy, transparency, and accountability.
Dimov Audit • 855-622-9009 • proposals@dimovtax.com • dimovaudit.com

C.

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

Proposal Due: July 13, 2026 5:00PM

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
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
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

July 13, 2026

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, 2026, with an option for four (4) 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.

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your 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 Ben Steets, CPA (bsteets@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

Firm Qualifications

Grau’s Focus and Experience

Our Team

3

Services Provided

Partners

12
Professional Staff

2
Administrative Professionals

9/17
Employees are CPAS

Year founded

Properly registered and licensed professional corporation by the state of FLORIDA

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

9
Professional Groups

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

Firm & Staff Experience

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: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Ben Steets, CPA (Partner)
Years Performing Audits: 10+
CPE (last 2 years): Government Accounting, Auditing: 28 hours; Accounting, Auditing and Other: 88 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.”
- Ben Steets

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.

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. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

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.

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)

Contact : bsteets@graucpa.com / (561) 939-6669
Experience
Grau & Associates	Partner	2023-Present	
Grau & Associates	Manager	2021-2023	
Grau & Associates	Senior Auditor	2018-2021	
Grau & Associates	Staff Auditor	2016-2018	
PCAOB Registered Firm	Staff Auditor	2015-2016	

Education
Florida Atlantic University (2015)

Clients Served (partial list)

(>300) Various Special Districts	San Carlos Park Fire and Rescue Service District	
Careersource Polk	Sanibel Fire and Rescue District	
Central Broward Water Control District	South Broward Drainage District	
Dunes Community Development District	South Trail Fire and Rescue District	
Greater Naples Fire Rescue District	Town of Highland Beach	
Key Marco Community Development District	Town of Lauderdale-By-The-Sea	
Lake Worth Drainage District	Verano Walk Community Development District	
Mae Volen Senior Center	West Villages Improvement District	
Port of the Islands Community Improvement District	Winding Cypress Community Development District	

Professional Education (over the last two years)
Course	Hours	
Government Accounting and Auditing	28	
Accounting, Auditing and Other	88	
Total Hours	116 (includes 4 hours of Ethics CPE)	

Professional Associations/Memberships
American Institute of Certified Public Accountants	
Florida Institute of Certified Public Accountants	

References

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		

Specific Audit Approach

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.

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.

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.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2026-2030 are as follows:

  Year Ended September 30,			Fee		
2026	$3,400	
2027	$3,500	
2028	$3,600	
2029	$3,700	
2030	$3,800	
TOTAL (2026-2030)	$18,000	

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

Supplemental Information

 	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 Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit 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 Water 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	
Port of The Islands Community Improvement District					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 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	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

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.

THIRD ORDER OF BUSINESS

A.

From: "Lanciotti, Jason" <jlanciot@teksystems.com>
Date: June 3, 2026 at 5:28:44 PM EDT
To: supervisorforsheyfriedman@gmail.com
Subject: Resignation

To whom it may concern,
Please Accept this email as my resignation from the CDD due to relocation. Sincerely,
Jason Lanciotti
Get Outlook for iOS

D.

RESOLUTION 2026-06
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 28, 2026 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:

Chairman
Vice-Chairman James Oliver		Secretary James Oliver		Treasurer
Darrin Mossing		Assistant Treasurer Marilee Giles		Assistant Treasurer Daniel Laughlin		Assistant Treasurer Matthew Biagetti		Assistant Treasurer
Assistant Secretary Assistant Secretary Assistant Secretary
Marilee Giles		Assistant Secretary Daniel Laughlin		Assistant Secretary Darrin Mossing		Assistant Secretary Matthew Biagetti		Assistant Secretary

PASSED AND ADOPTED THIS 28TH DAY OF AUGUST, 2026.

Chairman / Vice Chairman

Secretary / Assistant Secretary

FOURTH ORDER OF BUSINESS

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 Friday, May 15, 2026, at 10:00 a.m. at the Offices of GMS, 475 West Town Place, Suite 114, St. Augustine, Florida.

Present and constituting a quorum were:

Scott Forshey-Friedman	Chairman
Joseph Zemel	Vice Chairman
Nancy Brown	Supervisor
James Pudner	Supervisor

Also present were:

Jim Oliver	District Manager
Wes Harber by phone	District Counsel
Sarah Sweeting	GMS

FIRST ORDER OF BUSINESS	Roll Call
Mr. Oliver called the meeting to order at 10:00 a.m. Four Board members were in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Audience Comment
Mr. Oliver noted that two members of the public were present but had no questions.

THIRD ORDER OF BUSINESS	Approval of Minutes of the February 10, 2026
Meeting
Mr. Oliver presented the minutes of February 10, 2026 meeting and asked for comments, corrections, or changes. The Board had no changes to the minutes.

On MOTION by Ms. Brown, and seconded by Mr. Pudner, with all in favor, the Minutes of the February 10, 2026 Meeting, were approved.

FOURTH ORDER OF BUSINESS	Acceptance	Of.	Audit	Committee's
Recommendation; Approval of Audit Criteria and Authorization for Staff to Publish an RFP for Auditing Services
Mr. Oliver stated that Item 4 concerned the Audit Committee’s earlier approval of the evaluation criteria. He asked the Board to approve that audit criteria and direct staff to issue an RFP for audit services.

On MOTION by Mr. Forshey-Friedman, and seconded by Mr. Pudner, Acceptance Of Audit Committee's Recommendation of Audit Criteria and Authorization for Staff to Publish an RFP for Auditing Services, were approved.

FIFTH ORDER OF BUSINESS	Consideration of Proposals
Pond Bank Inspection Report
DCCM
Dominion Engineering Group
Yuro & Associates
Mr. Oliver stated that the next agenda item was consideration of proposals for a required biannual pond bank inspection report. He explained that the inspection is required by the St. Johns Water Management District permit and state requirements. Three qualified engineering firms submitted proposals: DCCM at about $8,000, Dominion Engineering Group at $5,500, and Yuro & Associates at $4,200. He noted that the work is essentially a compliance requirement, that all three firms were qualified, and that any issues found during the inspection would be brought back to the Board for appropriate action.

On MOTION by Mr. Forshey-Friedman, and seconded by Mr. Pudner, with all in favor Pond Bank Inspection Report with Yuro & Associates, were approved.

Yellowstone for Fiscal Year 2027
Mr. Oliver reviewed the Yellowstone renewal agreement for Fiscal Year 2027. Yellowstone’s annual fee was $40,872, which was within the budgeted amount of $68,894 for the contracted landscaping amount plus contingency. When asked about the prior year, he noted that Yellowstone’s annual amount last year was about $40,092.

On MOTION by Mr. Forshey-Friedman, and seconded by Mr. Pudner, with all in favor, Yellowstone for Fiscal Year 2027, were approved.

First Choice Aquatics for Fiscal Year 2027
Mr. Oliver returned to the First Choice Aquatics agenda item and identified the proposal amount as $2,400 per month.
Mr. Forshey-Friedman explained the background, including the idea of moving both pond maintenance and fountain-related work to Innovative if Innovative matched the $2,400 monthly cost, Mr. Oliver clarified the procedural steps once Innovative agreed to match that price. He asked which company was the current provider and then explained that the Board should first make a motion to terminate the existing vendor, First Choice Aquatics, and issue the required 30-day notice. He also noted that the Board could set a clean transition date, as long as it was at least 30 days out. When July 1 was suggested as the transition date, he agreed that would work. Mr. Oliver asked for the motion and vote to terminate the First Choice agreement, issue the notice, and transition effective July 1.

On MOTION by Mr. Forshey-Friedman, and seconded by Ms. Brown, with all in favor, Terminating the First Choice agreement, issue the notice, and transition effective July 1, were approved.

After the motion passed, Mr. Oliver asked for a separate motion to approve an agreement with Innovative to perform pond maintenance services. That motion was also made, seconded, and approved.

On MOTION by Mr. Forshey-Friedman, and seconded by Ms. Brown, with all in favor, the Agreement with Innovative Fountain Service for Lake Maintenance, were approved.

SIXTH ORDER OF BUSINESS	Consideration of Resolution 2026-04, Setting a
Public Hearing Date to Adopt the Revised Rules of Procedure
Mr. Oliver stated that the next item was consideration of Resolution 2026-04, which would set a public hearing date to adopt revised Rules of Procedure. He proposed holding the public hearing at the August 28, 2026 meeting at 11:00 a.m. He explained that the District’s Rules of Procedure follow Florida statutes and are periodically updated by the attorney’s office to stay consistent with state law. He then requested a motion to adopt the resolution setting the public hearing for August 28.

On MOTION by Ms. Brown, and seconded by Mr. Pudner, with all in favor, Resolution 2026-04, Setting a Public Hearing Date to Adopt the Revised Rules of Procedure on August 28, 2026 at 11:00 a.m.,
were approved.

SEVENTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-05,
Approving the Proposed Budget for Fiscal Year 2027 and Setting a Public Hearing Date for Adoption (proposed budget/will be sent under separate cover)
Mr. Oliver stated that the Board needed to choose a date and time for the budget public hearing. After discussion about room availability and moving the meeting time, the meeting date was set for August 28 at 11:00 a.m.
Mr. Oliver reviewed the proposed Fiscal Year 2027 budget. He explained that the District is required to approve a proposed budget by the end of the year, then hold a public hearing no sooner than 60 days later so the public can comment before final adoption. In this case, the hearing would be roughly 90 days later. Because the proposed budget does not increase assessments, mailed notice would not be required. He said the assessment would stay flat, helped in part by the landscaping line item having a strong contingency and other budgeted amounts remaining stable. He also discussed the District’s capital reserves. Mr. Oliver stated the capital reserve contribution in the budget matches the commissioned reserve study, and the District already has a strong reserve position: about $97,000 currently in capital reserves, plus $55,000 being added during the fiscal year. He also stated that excess funds from the 2015 and 2017 bond debt service

revenue accounts were being transferred to the general fund and could be placed into capital reserves, bringing the total to about $293,000. He emphasized that while this seems like a large amount, pond-related issues can consume funds quickly.
When concerns were raised about whether stormwater drainage should be included in the reserve study, Mr. Oliver noted he would speak with the District engineer and also consider any findings from the pond inspection report by Uran Associates. He noted that not all capital reserve reports include ponds, and that erosion is often a larger pond-related issue than storm drains. He asked for a copy of the HOA reserve study information so it could be reviewed by the District engineer. He also reminded the Board that the proposed budget could still be changed before final adoption and could even be amended afterward if needed.
Mr. Oliver asked whether there were any additional budget comments and called for a motion to adopt the resolution approving the proposed budget and setting the public hearing for August 28 at 11:00 a.m.

On MOTION by Mr. Forshey-Friedman, and seconded by Mr. Zemel, with all in favor, Resolution 2026-05, Approving the Proposed Budget for Fiscal Year 2027 and Setting a Public Hearing
Date for Adoption on August 28, 2026 at 11:00 a.m., were approved.

EIGHTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Haber had nothing further to report.

Engineer
Mr. Oliver stated that the District engineer was not present and had no report at this time.

Manager
2026 General Election
Mr. Oliver noted that, according to the Supervisor of Elections website, both Mr. Zemel and Ms. Brown had qualified, and he mentioned receiving the election packet by mail. He asked

about the qualification process, including whether they had gone in person. The discussion covered needing to complete paperwork between May 26 and June 8, including notarization, payment, and providing a copy of Form 1.

Report on the Number of Registered Voters (1,083)
Mr. Oliver reported that there were 1,083 registered voters living within the District, explaining that Chapter 190 of the Florida Statutes requires the District to place that number on the record each year.

Annual Ethics Training & Annual Form I Filing
Mr. Oliver reminded the Board members to complete their annual ethics training for calendar year 2026 by December 31 and to check the appropriate box on Form 1 indicating completion of the training. When asked whether the certificate needed to be sent to Sarah, he noted they could send it, but it was not required.

TENTH ORDER OF BUSINESS	Supervisors’ Requests
There being no comments, the next item followed.

ELEVENTH ORDER OF BUSINESS	Audience Comments
There being no members of the public present, there were no comments; the next item followed.

TWELTH ORDER OF BUSINESS	Financial Reports
Balance Sheet as of April 30, 2025 and Statement of Revenues & Expenditures
Mr. Oliver reviewed the financials through April 30th. He stated that the financial reports showed no unusual variances and that the District was projected to end the fiscal year with a positive variance of approximately $40,000 to $45,000. He explained that any positive variance would remain with the District and could either stay in the general fund or be moved into capital reserves.
When asked about capital reserve investments, he explained that the District generally cannot use CDs because of liquidity requirements. Instead, the general fund is typically kept in a low-interest governmental checking account, while excess funds are moved to the State Board of

Administration, which invests funds for public agencies. He said those funds were earning interest, likely around 4.5% at the time, though he noted interest rates were uncertain and had recently been adjusted in the budget assumptions.

Assessment Receipt Schedule
Mr. Oliver reviewed the assessment receipt schedule. He stated that the assessment receipt schedule was 99% collected and added that the District is typically fully collected each year.

Approval of Check Register
Mr. Oliver presented the check register.

On MOTION by Ms. Brown, and seconded by Mr. Forshey-Friedman, all in favor, the Check Register, was approved.

EIGHTEENTH ORDER OF BUSINESS	Next Scheduled Meeting – August 28, 2026 at
11:00 a.m.
Mr. Oliver stated the next scheduled meeting is August 28, 2026, at 11:00 a.m.

NINTEENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Forshey-Friedman, seconded by Mr. Zemel, all in favor, the Meeting was adjourned.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

FIFTH ORDER OF BUSINESS

MINUTES OF MEETING ISLES OF BARTRAM PARK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Audit Committee Meeting of the Isles of Bartram Park Community Development District was held on Friday, May 15, 2026, at 10:00 a.m. at the Offices of GMS, 475 West Town Place, Suite 114, St. Augustine, Florida.

Present for the Audit Committee were:

Scott Forshey-Friedman	Chairman
Joseph Zemel	Vice Chairman
Nancy Brown	Supervisor
James Pudner	Supervisor

Also present were:

Jim Oliver	District Manager
Wes Harbor by phone	District Counsel
Sarah Sweeting	GMS

FIRST ORDER OF BUSINESS	Roll Call
Mr. Oliver called the meeting to order at 10:00 a.m. Four Board members were in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Review and Selection of Audit RFP Criteria
Mr. Oliver stated that the District must use an RFP process to select an independent CPA firm as its auditor. He explained that the agenda packet includes five equally weighted evaluation criteria: ability of personnel, proposer experience, understanding of the scope of work, ability to furnish required services, and price. Once those criteria are approved, the Board of Supervisors would direct staff to issue the RFP and bring proposals back for consideration. He recommended that the audit committee approve the evaluation criteria.

February 20, 2026	Isles of Bartram Park

On MOTION by Mr. Pudner, seconded by Ms. Brown, all in favor, the Audit RFP Criteria, was approved.

THIRD ORDER OF BUSINESS	Other Business
Mr. Oliver stated that, since there was no other business, he would ask for a motion to close the audit committee meeting.

FOURTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Forshey-Friedman, seconded by Ms. Brown, all in favor, the Meeting was adjourned.

2

SEVENTH ORDER OF BUSINESS

High Tide Electric
9758 Redbird Creek Dr S
Jacksonville, FL 32221 US
+19043432153
carlton.hightideelectric@gmail.com

Estimate
ADDRESS
Isles of Bartram Park CDD
200 Business Park Circle, Suite 101 St. Augustine, FL 32095

ESTIMATE	062226-E1
DATE	06/22/2026
EXPIRATION DATE	07/22/2026

DATE	SERVICE	DESCRIPTION	QTY	RATE	AMOUNT	
	Labor	Rough Estimate
Install a new 100A service for fountain located near north gate. An electrical meter and panel will be installed near north gate for fountain circuit.	1	5,500.00	5,500.00	
	Material		1	2,235.79	2,235.79	
	Horizontal Directional Boring	Rough Estimate
Directional boring will be done under paved driveway on exit side at north gate (from transformer to power pedestal).
Directional boring cost due upon acceptance of quote.	1	7,500.00	7,500.00	
	Permit		1	75.60	75.60	
		
TOTAL			$15,311.39	

Accepted By Accepted Date

Page 1 of 1

EIGHTH ORDER OF BUSINESS

A.

From: Innovative Fountain Services admin@innovativefountainservices.com 
Subject: Re: FW: IOBP CDD - Pond 7
Date: July 17, 2026 at 1:53 PM
To: Taylor Gumm tgumm@vestapropertyservices.com
Cc: Sarah Sweeting ssweeting@gmsnf.com

Hi Taylor,

Installing a fountain in Pond 7 will help keep the water moving, making it harder for floating algae to grow and collect on the surface. The added circulation also increases oxygen in the water, which helps break down organic buildup and improves the overall health of the pond.
A fountain won't eliminate algae on its own, but when combined with regular pond treatments, it helps keep the pond cleaner, healthier, and easier to maintain.
I am still waiting on the updated pricing for the 3HP you mentioned yesterday, to see if we can honor the price from last year.

Please let me know if you have any questions or need anything else in the meantime.

Thank you, Jessica Benson (904) 551-1017

On Fri, Jul 17, 2026 at 11:19 AM Taylor Gumm <tgumm@vestapropertyservices.com> wrote:
Good morning,

The Isle of Bartram CDD would like to know if adding a fountain to that pond will help with the floating algae and over all wellbeing of pond 7 (sitara ln). Please provide your comments so I can provide them to the CDD for their consideration in moving forward with the fountain installation.
Regards,

Taylor Gumm, LCAM

Celestina POA Property Manager

P. 904-429-7159

Your Community. Our Commitment.

C. 904-747-0181 X186

Vesta Property Services

200 Business Park Circle, Suite 101 St. Augustine, FL 32095

www.VestaPropertyServices.com
 
Careers | Request Proposal

CONFIDENTIALITY NOTICE: This e-mail, and any attachment to it, contains privileged and confidential information intended only for the use of the individual(s) or entity named on the e-mail. If the reader of this e-mail is not the intended recipient, or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that reading it is strictly prohibited. If you have received this e-mail in error, please immediately return it to the sender and delete it from your system.

External Sender - From: (Sarah Sweeting
<ssweeting@gmsnf.com>)
This message came from outside your organization.

From: Sarah Swee-ng <sswee-ng@gmsnf.com>
Sent: Friday, July 17, 2026 11:02 AM
To: Taylor Gumm <tgumm@vestapropertyservices.com>
Cc: Jim Oliver <joliver@gmsnf.com>
Subject: Re: IOBP CDD - Pond 7

Thank you, Taylor.

Can you please ask the current vendor if Pond 7 would benefit from installing a fountain and if so, where in the pond would it be best suited?

Sarah Sweeting
Governmental Management Services, LLC 475 West Town Place, Suite 114
St. Augustine, Florida 32092 (904) 940-5850 x 402
ssweeting@gmsnf.com

--
Thank you,
Jessica Benson (904) 551-1017

ESTIMATE
Innovative Fountain Services, Inc
11637 Columbia Park Dr E Ste 4
Jacksonville, FL 32258-4493

Celestina:Celestina Waterfall
Bill to
Celestina
Isles of Bartram Park CDD 475 West Town Place Ste 114 Saint Augustine, FL 32092

admin@innovativefountainservices.c om

+1 (904) 551-1017

Estimate details
Estimate no.: 4910 Estimate date: 07/21/2026

P.O. Number: New Fountain

#	Product or service	Description	Qty	Amount	
1.	Fountain Service	Innovative Fountain Services propose to furnish all	1	$14,029.00	
		materials, labor, and tools to install one new 3HP			
		ﬂoating fountain with 200' of pump cable.			
		Approximate spray dimensions of display are 19'			
		high and 34' wide but customer may select from			
		ﬁve display patterns. New control panel with all			
		components including timer to be installed on bank			
		of pond.			
		Includes LED 6 white light set with 200' light cable.			
		Install conduit from fountain controller to pond to			
		house the cables			
2.		FOUNTAIN PACKAGE CARRIES A 5-YEAR			
		MANUFACTURER WARRANTY/LED LIGHTS 2-			
		YEARS			
3.		Customer is to have a licensed electrician to mount			
		controller, supply power and run conduit from			
		fountain controller 5' into the pond. Fountain			
		controller must be within 30' of pond otherwise			
		additional costs will be incurred.			
4.		Terms of sale are 50% deposit required upon			
		placement of order with remaining balance due net			
		30.			
		
Total		$14,029.00	

Accepted date	Accepted by

B.

High Tide Electric
9758 Redbird Creek Dr S
Jacksonville, FL 32221 US
+19043432153
carlton.hightideelectric@gmail.com

Estimate
ADDRESS
Isles of Bartram Park CDD
200 Business Park Circle, Suite 101 St. Augustine, FL 32095

ESTIMATE	091525-E1
DATE	09/15/2025
EXPIRATION DATE	10/15/2025

DATE	SERVICE	DESCRIPTION	QTY	RATE	AMOUNT	
	Labor	Rough Estimate
Install a new 100A irrigation meter/main electrical panel for new fountain in Sitara Ln. pond (#3). Trench and run conduit for a dedicated 240V 30A circuit for fountain control panel.
New control panel will be mounted to a post and set at pond shoreline.
Dedicated circuit will be terminated in control panel and tested after installation has been completed.	1	3,800.00	3,800.00	
	Material		1	1,292.79	1,292.79	
	Permit		1	75.60	75.60	
		
TOTAL			$5,168.39	

Accepted By Accepted Date

Page 1 of 1

C.

Landscape Enhancement Proposal for
Celestina North
Cody Ayers
Vesta Property Services ayersc@icloud.com
Bore Project along Sitara Ln

Proposal #: 601192

LOCATION OF PROPERTY

36 Mandara Way St Johns, FL 32256

Date: 9/2/2025 From: Travis Arnold

AMOUNT

UNIT PRICE

QTY

DESCRIPTION

Bore underneath Roadway Sitara Ln	1	$6,500.00	$6,500.00

Bore across Sitara from electrical unit to lake bank.

Terms and Conditions: Signature below authorizes Yellowstone to perform work as described in this proposal and verifies that the prices and specifications are hereby accepted. This quote is firm for 30 days and change in plans or scope may result in a change of price. All overdue balances will be charged a 1.5% a month, 18% annual percentage rate.
Limited Warranty: Plant material is under a limited warranty for one year. Transplanted material and/or plant material that dies due to conditions out of Yellowstone’s control (i.e., Act of God, vandalism, inadequate irrigation due to water restrictions, etc.) shall not be included in the warranty.

Subtotal	$6,500.00	
Sales Tax	$0.00	
Proposal Total	$6,500.00	

AUTHORIZATION TO PERFORM WORK:

By		

Date

Print Name/Title

Celestina North

THIS IS NOT AN INVOICE

Landscape Enhancement Proposal

BRANCH TEL: 904-268-2626

Page  1/1

NINTH ORDER OF BUSINESS

A.

AGREEMENT BETWEEN THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT AND YURO & ASSOCIATES, LLC,
FOR STORMWATER MANAGEMENT INSPECTION SERVICES

THIS AGREEMENT ("Agreement") is made and entered into this 4th day of June, 2026, by and between:

Isles of Bartram Park Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in St. Johns County, Florida, and whose mailing address is 475 West Town Place, Suite 114, St. Augustine, Florida 32092 ("District"); and

Yuro & Associates, LLC a Florida limited liability company, with a mailing address of 145 Hidden Road, Unit 108, Ponte Vedra, Florida 32081 ("Contractor", together with District, "Parties").

RECITALS

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

WHEREAS, the District was established for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and

WHEREAS, the District has a need to retain an independent contractor to provide stormwater management inspection services; and

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

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

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

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

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

Contractor shall provide stormwater management inspection services, as described in Exhibit A. The Services shall include any effort specifically required by this Agreement and Exhibit A reasonably necessary to allow the District to receive the maximum benefit of all of the Services and items described herein and demonstrated in Exhibit A, including but not limited to, the repair, construction, installation, and all materials reasonably necessary. To the extent any of the provisions of this Agreement are in conflict with the provisions of Exhibit A, this Agreement controls.

Services shall commence upon execution of this and be terminated upon completion of the described work, unless extended in writing by the District in its sole discretion or terminated earlier in accordance with Section 13 herein.

This Agreement grants to Contractor the right to enter the lands that are subject to this Agreement, for those purposes described in this Agreement, and Contractor hereby agrees to comply with all applicable laws, rules, and regulations.

Contractor shall perform all Services in a neat and workmanlike manner. In the event the District in its sole determination, finds that the work of Contractor is not satisfactory to District, District shall have the right to immediately terminate this Agreement and will only be responsible for payment of work satisfactorily completed and for materials actually incorporated into the Services.

Contractor shall be solely responsible for the means, manner and methods by which its duties, obligations and responsibilities are met to the satisfaction of the District. While providing the Services, the Contractor shall assign such staff as may be required, and such staff shall be responsible for coordinating, expediting, and controlling all aspects to assure completion of the Services.

Contractor shall report directly to the District Manager. Contractor shall use all due care to protect the property of the District, its residents and landowners from damage. Contractor agrees to repair any damage resulting from Contractor's activities and work within twenty-four (24) hours.

Contractor shall keep the premises and surrounding area free from accumulation of waste materials or rubbish caused by operations under the Agreement. At completion of the Services, the Contractor shall remove from the site waste materials, rubbish, tools, construction equipment, machinery and surplus materials. If the Contractor fails to clean up as provided herein, the District may do so and the cost thereof shall be charged to the Contractor.

SECTION 3. COMPENSATION, PAYMENT, AND RETAINAGE.

The District shall pay Contractor Four Thousand Two Hundred Dollars and No Cents ($4,200.00) for the Services as identified in Exhibit A attached hereto and incorporated herein by reference. Such amounts include all materials and labor

provided for in Exhibit A and all items, labor, materials, or otherwise, to provide the District the maximum benefits of the Services. Contractor shall submit an invoice upon completion of the Services, which invoice shall be payable by the District in accordance with Florida's Prompt Payment Act.
If the District should desire additional work or services, the Contractor agrees to negotiate in good faith to undertake such additional work or services. Upon successful negotiations, the Parties shall agree in writing to an addendum, addenda, or change order(s) to this Agreement. The Contractor shall be compensated for such agreed additional work or services based upon a payment amount acceptable to the parties and agreed to in writing.

The District may require, as a condition precedent to making any payment to the Contractor, that all subcontractors, material men, suppliers or laborers be paid and require evidence, in the form of lien releases or partial waivers of lien, to be submitted to the District by those subcontractors, material men, suppliers or laborers, and further require that the Contractor provide an Affidavit relating to the payment of said indebtedness. Further, the District shall have the right to require, as a condition precedent to making any payment, evidence from the Contractor, in a form satisfactory to the District, that any indebtedness of the Contractor, as to services to the District, has been paid and that the Contractor has met all of the obligations with regard to the withholding and payment of taxes, Social Security payments, Workmen's Compensation, Unemployment Compensation contributions, and similar payroll deductions from the wages of employees.

SECTION 4.	INSURANCE.

The Contractor shall maintain throughout the term of this Agreement the following msurance:

Worker's Compensation Insurance in accordance with the laws of the State of Florida.

Commercial General Liability Insurance covering the Contractor's legal liability for bodily injuries, with limits of not less than One Million Dollars ($1,000,000) combined single limit bodily injury and property damage liability, and covering at least the following hazards:

Independent Contractors Coverage for bodily injury and property damage in connection with any subcontractors' operation.

Employer's Liability Coverage with limits of at least One Million Dollars ($1,000,000) per accident or disease.

Automobile Liability Insurance for bodily injuries in limits of not less than One Million Dollars ($1,000,000) combined single limit bodily injury and

for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by the Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed.
The District, its staff, consultants and supervisors shall be named as additional insured. The Contractor shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty
(30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida.

If the Contractor fails to have secured and maintained the required insurance, the District has the right but not the obligation to secure such required insurance in which event the Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District's obtaining the required insurance.

SECTION 5.	INDEMNIFICATION.

Contractor agrees to defend, indemnify, and hold harmless the District and its officers, agents, employees, successors, assigns, members, affiliates, or representatives from any and all liability, claims, actions, suits, liens, demands, costs, interest, expenses, damages, penalties, fines, judgments against the District, or loss or damage, whether monetary or otherwise, arising out of, wholly or in part by, or in connection with the Services to be performed by Contractor, its subcontractors, its employees and agents in connection with this Agreement, including litigation, mediation, arbitration, appellate, or settlement proceedings with respect thereto. Additionally, nothing in this Agreement requires Contractor to indemnify the District for the District's percentage of fault if the District is adjudged to be more than 50% at fault for any claims against the District and Contractor as jointly liable parties; however, Contractor shall indemnify the District for any and all percentage of fault attributable to Contractor for claims against the District, regardless whether the District is adjudged to be more or less than 50% at fault.

Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorneys' fees, paralegal fees, expert witness fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), any interest, expenses, damages, penalties, fines, or judgments against the District.

SECTION 6.	LIMITATIONS ON GOVERNMENTAL LIABILITY. Nothing in this Agreement shall be deemed as a waiver of the District's sovereign immunity or the District's limits ofliability

as set forth in Section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under such limitations of liability or by operation of law.

SECTION 7.	COMPLIANCE WITH GOVERNMENTAL REGULATION. The Contractor shall
keep, observe, and perform all requirements of applicable local, State, and Federal laws, rules, regulations, or ordinances. If the Contractor fails to notify the District in writing within five (5) days of the receipt of any notice, order, required to comply notice, or a report of a violation or an alleged violation, made by any local, State, or Federal governmental body or agency or subdivision thereof with respect to the services being rendered under this Agreement or any action of the Contractor or any of its agents, servants, employees, or materialmen, or with respect to terms, wages, hours, conditions of employment, safety appliances, or any other requirements applicable to provision of services, or fails to comply with any requirement of such agency within five (5) days after receipt of any such notice, order, request to comply notice, or report of a violation or an alleged violation, the District may terminate this Agreement, such termination to be effective upon the giving of notice of termination.

SECTION 8.  LIENS AND CLAIMS. The Contractor shall promptly and properly pay for all labor employed, materials purchased, and equipment hired by it to perform under this Agreement. The Contractor shall keep the District's property free from any materialmen's or mechanic's liens and claims or notices in respect to such liens and claims, which arise by reason of the Contractor's performance under this Agreement, and the Contractor shall immediately discharge any such claim or lien. In the event that the Contractor does not pay or satisfy such claim or lien within three (3) business days after the filing of notice thereof, the District, in addition to any and all other remedies available under this Agreement, may terminate this Agreement to be effective immediately upon the giving of notice of termination.

SECTION 9.	DEFAULT AND PROTECTION AGAINST THIRD PARTY INTERFERENCE.  A
default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of damages, injunctive relief, and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third party. Nothing contained in this Agreement shall limit or impair the District's right to protect its rights from interference by a third party to this Agreement.

SECTION 10. CUSTOM AND USAGE. It is hereby agreed, any law, custom, or usage to the contrary notwithstanding, that the District shall have the right at all times to enforce the conditions and agreements contained in this Agreement in strict accordance with the terms of this Agreement, notwithstanding any conduct or custom on the part of the District in refraining from so doing; and further, that the failure of the District at any time or times to strictly enforce its rights under this Agreement shall not be construed as having created a custom in any way or manner contrary to the specific conditions and agreements of this Agreement, or as having in any way modified or waived the same.

SECTION 11. SUCCESSORS. This Agreement shall inure to the benefit of and be binding upon the heirs, executors, administrators, successors, and assigns of the Parties to this Agreement, except as expressly limited in this Agreement.

SECTION 12. TERMINATION. The District agrees that the Contractor may terminate this Agreement with cause by providing thirty (30) days' written notice of termination to the District stating a failure of the District to perform according to the terms of this Agreement; provided, however, that the District shall be provided a reasonable opportunity to cure any failure under this Agreement. The Contractor agrees that the District may terminate this Agreement immediately for cause by providing written notice of termination to the Contractor. The District shall provide thirty (30) days' written notice of termination without cause. Upon any termination of this Agreement, the Contractor shall be entitled to payment for all work and/or services rendered up until the effective termination of this Agreement, subject to whatever claims or off-sets the District may have against the Contractor.

SECTION 13. PERMITS AND LICENSES. All permits and licenses required by any governmental agency directly for the District shall be obtained and paid for by the District. All other permits or licenses necessary for the Contractor to perform under this Agreement shall be obtained and paid for by the Contractor.
SECTION 14. ASSIGNMENT. Neither the District nor the Contractor may assign this Agreement without the prior written approval of the other. Any purported assignment without such approval shall be void.

SECTION 15. INDEPENDENT CONTRACTOR STATUS. In all matters relating to this Agreement, the Contractor shall be acting as an independent contractor. Neither the Contractor nor employees of the Contractor, if there are any, are employees of the District under the meaning or application of any Federal or State Unemployment or Insurance Laws or Old Age Laws or otherwise. The Contractor agrees to assume all liabilities or obligations imposed by any one or more of such laws with respect to employees of the Contractor, if there are any, in the performance of this Agreement. The Contractor shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Contractor shall have no authority to represent the District as an agent, employee, or in any other capacity, unless otherwise set forth in this Agreement.

SECTION 16. HEADINGS FOR CONVENIENCE ONLY. The descriptive headings in this Agreement are for convenience only and shall neither control nor affect the meaning or construction of any of the provisions of this Agreement.

SECTION 17. ENFORCEMENT OF AGREEMENT. In the event that either the District or the Contractor is required to enforce this Agreement by court proceedings or otherwise, then the prevailing party shall be entitled to recover all fees and costs incurred, including reasonable attorneys' fees and costs for trial, alternative dispute resolution, or appellate proceedings.
SECTION 18. AGREEMENT. This instrument shall constitute the final and complete expression of this Agreement between the Parties relating to the subject matter of this Agreement. None of the provisions of Exhibit A shall apply to this Agreement and Exhibit A shall not be incorporated herein, except that Exhibit A is applicable to the extent that it states the scope of services for the labor and materials to be provided under this Agreement.

SECTION 19. AMENDMENTS. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both Parties.

SECTION 20. AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of the Parties, the Parties have complied with all the requirements of law, and the Parties have full power and authority to comply with the terms and provisions of this Agreement.

SECTION 21. NOTICES. All notices, requests, consents and other communications under this Agreement ("Notice" or "Notices") shall be in writing and shall be hand delivered, mailed by First Class Mail, postage prepaid, or sent by overnight delivery service, to the Parties, as follows:

If to District:

With a copy to:

If to the Contractor:

Isles of Bartram Park Community Development District
475 West Town Place, Suite 114 St. Augustine, Florida 32092
Attn: District Manager Kutak Rock LLP
107 West College Avenue
Tallahassee, Florida 32301 Attn: District Counsel

Yuro & Associates, LLC 145 Hidden Road, Unit 108 Ponte Vedra, Florida 32081 Attn:  Michael J. Yuro

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

SECTION 22. THIRD PARTY BENEFICIARIES. This Agreement is solely for the benefit of the Parties hereto and no right or cause of action shall accrue upon or by reason, to or for the

benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the Parties hereto any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors, and assigns.

SECTION 23. CONTROLLING LAW AND VENUE. This Agreement and the provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. All actions and disputes shall be brought in the proper court and venue, which shall be St. Johns County, Florida.

SECTION 24. COMPLIANCE WITH PUBLIC RECORDS LAWS. Contractor understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Jim Oliver ("Public Records Custodian"). Among other requirements and to the extent applicable by law, the Contractor shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if the Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Contractor's possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the Contractor, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (904) 940-5850, JOLIVER@GMSNF.C  475 WEST TOWN PLACE, SUITE 114, ST. AUGUSTINE, FLORIDA 32092.
SECTION 25. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.

SECTION 26. ARM'S LENGTH TRANSACTION. This Agreement has been negotiated fully between the Parties as an arm's length transaction. The Parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the Parties are each deemed to have drafted, chosen, and selected the language, and any doubtful language will not be interpreted or construed against any party.

SECTION 27. COUNTERPARTS. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute, but one and the same instrument. Additionally, the Parties acknowledge and agree that the Agreement may be executed by electronic signature, which shall be considered as an original signature for all purposes and shall have the same force and effect as an original signature. Without limitation, "electronic signature" shall include faxed versions of an original signature, electronically scanned and transmitted versions (e.g. via PDF) of an original signature, or signatures created in a digital format.

SECTION 28. E-VERIFY. The Contractor shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Contractor shall register with and use the United States Department of Homeland Security's E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate this Agreement immediately for cause if there is a good faith belief that the Contractor has knowingly violated Section 448.09(1), Florida Statutes. By entering into this Agreement, the Contractor represents that no public employer has terminated a contract with the Contractor under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.

SECTION 29. COMPLIANCE WITH SECTION 20.055, FLORIDA STATUTES.  The Contractor
agrees to comply with Section 20.055(5), Florida Statutes, to cooperate with the inspector general in any investigation, audit, inspection, review, or hearing pursuant to such section and to incorporate in all subcontracts the obligation to comply with Section 20.055(5), Florida Statutes.

SECTION 30.	STATEMENT  REGARDING  CHAPTER  287 REQUIREMENTS.  Contractor
acknowledges that, in addition to all Laws and Regulations that apply to this Agreement, the following provisions of Florida law ("Public Integrity Laws") apply to this Agreement:

Section 287.133, Florida Statutes, titled Public entity crime; denial or revocation of the right to transact business with public entities;
Section 287.134, Florida Statutes, titled Discrimination; denial or revocation of the right to transact business with public entities;
Section 287.135, Florida Statutes, titled Prohibition against contracting with scrutinized companies;
Section 287.137, Florida Statutes, titled Antitrust violations; denial or revocation of the right to transact business with public entities; denial of economic benefits; and
Section 287.138, Florida Statutes, titled Contracting with entities of foreign countries of concern prohibited.

Contractor acknowledges that the Public Integrity Laws prohibit entities that meet certain criteria from bidding on or entering into or renewing a contract with governmental entities, including with the District ("Prohibited Criteria").

Contractor acknowledges that the District may terminate this Agreement if the Contractor is found to have met the Prohibited Criteria or violated the Public Integrity Laws.

Contractor certifies that in entering into this Agreement, neither it nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity, meets any of the Prohibited Criteria, and in the event such status changes, Contractor shall immediately notify the District. By entering into this Agreement, Contractor agrees that any renewal or extension of this Contract shall be deemed a recertification of such status.

SECTION 31. ANTI-HUMAN TRAFFICKING STATEMENT. The Contractor does not use coercion for labor or services as defined in Section 787.06, Florida Statutes, and the Contractor has complied, and agrees to comply, with the provisions of Section 787.06, Florida Statutes.

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

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

Chairperson, Board of Supervisors

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By.  Michael J. Yuro, P.E.	
Its:	President	

Exhibit A: Scope of Services

Exhibit A Scope of Services

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our 1\fay 4 email and will in lud the (ollO\·n., element :
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	onduct a field in pe tion o(th current 1onnw0ter ,nana<>ement y tem {I I pond!	nd compare it a ain. t t11e pennined .ystern

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L�les o Bar1rt11n Park CDD

Date	Michael J. Yuro, P.E.
Yuro & Assa ia1e1·, LL

Date

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B.

AGREEMENT BETWEEN THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT AND INNOVATIVE FOUNTAIN SERVICES, INC., FOR FLOATING FOUNTAIN MAINTENANCE

This Agreement (“Agreement”) is made and entered into this 19th day of June, 2026, by and between:

Isles of Bartram Park Community Development District, a local unit of
special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in St. Johns County, Florida, and whose mailing address is 475 West Town Place, Suite 114, St. Augustine, Florida 32092 (the “District”); and

Innovative Fountain Services, Inc., a Florida corporation, with a mailing address of 11637 Columbia Park Drive East, Suite 4, Jacksonville, Florida 32258 (the “Contractor”, together with District, the “Parties”).

RECITALS

Whereas, the District is a local unit of special-purpose government established pursuant to the Uniform Community Development District Act of 1980, as codified in Chapter 190, Florida Statutes (“Act”), by ordinance adopted by St. Johns County, Florida; and

Whereas, the District was established for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and

Whereas, the District owns, operates and maintains certain fountains (“Facilities”); and

Whereas, the District desires to enter into an agreement with an independent contractor to provide floating fountain maintenance services for the Facilities; and
WHEREAS, Contractor submitted a proposal and represents that it is qualified to provide floating fountain maintenance services and has agreed to provide to the District those services identified in Exhibit A, attached hereto and incorporated by reference herein (“Services”); and

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

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

Section 1.  Incorporation of Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.
Section 2.	Description of Work and Services.

The District desires that the Contractor provide professional floating fountain maintenance services within presently accepted standards. Upon all Parties signing this Agreement, the Contractor shall provide the District with the Services identified in Exhibit A.

While providing the Services, the Contractor shall assign such staff as may be required, and such staff shall be responsible for coordinating, expediting, and controlling all aspects to assure completion of the Services.
The Contractor shall provide the Services as shown in Section 3 of this Agreement. Contractor shall solely be responsible for the means, manner and methods by which its duties, obligations and responsibilities are met to the satisfaction of the District.
This Agreement grants to Contractor the right to enter the lands that are subject to this Agreement, for those purposes described in this Agreement, and Contractor hereby agrees to comply with all applicable laws, rules, and regulations.

Section 3.	Scope of Annual Lake Maintenance Services. The Contractor will
provide quarterly floating fountain maintenance services for the District. The duties, obligations, and responsibilities of Contractor are to provide the material, tools, skill and labor necessary for the Services attached as Exhibit A on a quarterly basis. To the extent any of the provisions of this Agreement are in conflict with the provisions of Exhibit A, this Agreement controls.

Section 4.  Manner of Contractor’s Performance. The Contractor agrees, as an independent contractor, to undertake work and/or perform such services as specified in this Agreement or any addendum executed by the Parties or in any authorized written work order by the District issued in connection with this Agreement and accepted by the Contractor. All work shall be performed in a neat and professional manner reasonably acceptable to the District and shall be in accordance with industry standards. The performance of the Services by the Contractor under this Agreement and related to this Agreement shall conform to any written instructions issued by the District.
Should any work and/or services be required which are not specified in this Agreement or any addenda, but which are nevertheless necessary for the proper provision of services to the District, such work or services shall be fully performed by the Contractor as if described and delineated in this Agreement.

The Contractor agrees that the District shall not be liable for the payment of any work or services not included in Section 3 unless the District, through an authorized representative of the District, authorizes the Contractor, in writing, to perform such work.

The District shall designate in writing a person to act as the District’s representative with respect to the services to be performed under this Agreement. The District’s representative shall have complete authority to transmit instructions, receive information, interpret and define the District’s policies and decisions with respect to materials, equipment, elements, and systems pertinent to the Contractor’s services.

The District hereby designates the District Manager to act as its representative.

Upon request by the District Manager, the Contractor agrees to meet with the District’s representative to walk the property to discuss conditions, schedules, and items of concern regarding this Agreement.

Contractor shall use all due care to protect the property of the District, its residents, and landowners from damage. Contractor agrees to repair any damage resulting from Contractor’s activities and work within twenty-four (24) hours.

Section 5.	Compensation; Term.

As compensation for the Services described in this Agreement, the District agrees to pay the Contractor Five Hundred Forty Dollars and No Cents ($540.00) per quarter. Contractor shall invoice the District for the Services pursuant to the terms of this Agreement. These quarterly invoices are due and payable within forty-five (45) days upon receipt of the invoice by the District or as otherwise provided for under the Local Government Prompt Payment Act, Sections 218.70 et seq., Fla. Stat. Each quarterly invoice will include such supporting information as the District may reasonably require the Contractor to provide. The term of this Agreement shall be in effect for one (1) year from the date of execution and shall be automatically renewed for additional one
(1) year terms, unless written notice is provided by either party thirty (30) days prior to the expiration of the Agreement.
If the District should desire additional work or services, or to add additional areas to be maintained, the Contractor agrees to negotiate in good faith to undertake such additional work or services. Upon successful negotiations, the Parties shall agree in writing to an addendum, addenda, or change order to this Agreement. The Contractor shall be compensated for such agreed additional work or services based upon a payment amount acceptable to the Parties and agreed to in writing.
The District may require, as a condition precedent to making any payment to the Contractor that all subcontractors, materialmen, suppliers or laborers be paid and require evidence, in the form of Lien Releases or partial Waivers of Lien, to be submitted to the District by those subcontractors, material men, suppliers or laborers, and further require that the Contractor provide an Affidavit relating to the payment of said indebtedness. Further, the District shall have the right to require, as a condition precedent to making any payment, evidence from the Contractor, in a form satisfactory to the District, that any indebtedness of the Contractor, as to services to the District, has been paid and that the Contractor has met all of the obligations with regard to the withholding and payment of taxes, Social Security payments, Workmen’s Compensation, Unemployment Compensation contributions, and similar payroll deductions from the wages of employees.

The Contractor shall maintain records conforming to usual accounting practices. As soon as may be practicable at the beginning of each month, the Contractor shall invoice the District for all services performed in the prior month and any other sums due to the Contractor.

The District shall pay the invoice amount within thirty (30) days after the invoice date. The Contractor may cease performing services under this Agreement if any payment due hereunder is not paid within thirty (30) days of the invoice date. Each monthly invoice will include such supporting information as the District may reasonably require the Contractor to provide.
Section 6.	Insurance.

The Contractor shall maintain throughout the term of this Agreement the following insurance:
Worker’s Compensation Insurance in accordance with the laws of the State of Florida.

Commercial General Liability Insurance covering the Contractor’s legal liability for bodily injuries, with limits of not less than One Million Dollars ($1,000,000) combined single limit bodily injury and property damage liability, and covering at least the following hazards:

Independent Contractors Coverage for bodily injury and property damage in connection with any subcontractors’ operation.

Employer’s Liability Coverage with limits of at least One Million Dollars ($1,000,000) per accident or disease.
Automobile Liability Insurance for bodily injuries in limits of not less than One Million Dollars ($1,000,000) combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by the Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed.
The District, its staff, consultants and supervisors shall be named as additional insured. The Contractor shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty (30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida.

If the Contractor fails to have secured and maintained the required insurance, the District has the right but not the obligation to secure such required insurance in which event the Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District’s obtaining the required insurance.

Section 7.	Indemnification.

Contractor agrees to defend, indemnify, and hold harmless the District and its officers, agents, employees, successors, assigns, members, affiliates, or representatives from any and all liability, claims, actions, suits, liens, demands, costs, interest, expenses, damages, penalties, fines, judgments against the District, or loss or damage, whether monetary or otherwise, arising out of, wholly or in part by, or in connection with the Services to be performed by Contractor, its subcontractors, its employees and agents in connection with this Agreement, including litigation, mediation, arbitration, appellate, or settlement proceedings with respect thereto. Additionally, nothing in this Agreement requires Contractor to indemnify the District for the District’s percentage of fault if the District is adjudged to be more than 50% at fault for any claims against the District and Contractor as jointly liable parties; however, Contractor shall indemnify the District for any and all percentage of fault attributable to Contractor for claims against the District, regardless whether the District is adjudged to be more or less than 50% at fault.
Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorneys’ fees, paralegal fees, expert witness fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), any interest, expenses, damages, penalties, fines, or judgments against the District.

Section 8. Limitations on Governmental Liability. Nothing in this Agreement shall be deemed as a waiver of the District’s sovereign immunity or the District’s limits of liability as set forth in Section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under such limitations of liability or by operation of law.

Section 9.	Compliance with Governmental Regulation. The Contractor shall
keep, observe, and perform all requirements of applicable local, State, and Federal laws, rules, regulations, or ordinances. If the Contractor fails to notify the District in writing within five (5) days of the receipt of any notice, order, required to comply notice, or a report of a violation or an alleged violation, made by any local, State, or Federal governmental body or agency or subdivision thereof with respect to the services being rendered under this Agreement or any action of the Contractor or any of its agents, servants, employees, or materialmen, or with respect to terms, wages, hours, conditions of employment, safety appliances, or any other requirements applicable to provision of services, or fails to comply with any requirement of such agency within five (5) days after receipt of any such notice, order, request to comply notice, or report of a violation or an alleged violation, the District may terminate this Agreement, such termination to be effective upon the giving of notice of termination.

Section 10. Liens and Claims. The Contractor shall promptly and properly pay for all labor employed, materials purchased, and equipment hired by it to perform under this Agreement. The Contractor shall keep the District’s property free from any materialmen’s or mechanic’s liens and claims or notices in respect to such liens and claims, which arise by reason of the Contractor’s performance under this Agreement, and the Contractor shall immediately discharge any such claim or lien. In the event that the Contractor does not pay or satisfy such claim or lien within three (3) business days after the filing of notice thereof, the District, in addition

to any and all other remedies available under this Agreement, may terminate this Agreement to be effective immediately upon the giving of notice of termination.

Section 11.	Default and Protection Against Third Party Interference. A
default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of damages, injunctive relief, and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third party. Nothing contained in this Agreement shall limit or impair the District’s right to protect its rights from interference by a third party to this Agreement.

Section 12. Custom and Usage. It is hereby agreed, any law, custom, or usage to the contrary notwithstanding, that the District shall have the right at all times to enforce the conditions and agreements contained in this Agreement in strict accordance with the terms of this Agreement, notwithstanding any conduct or custom on the part of the District in refraining from so doing; and further, that the failure of the District at any time or times to strictly enforce its rights under this Agreement shall not be construed as having created a custom in any way or manner contrary to the specific conditions and agreements of this Agreement, or as having in any way modified or waived the same.
Section 13. Successors. This Agreement shall inure to the benefit of and be binding upon the heirs, executors, administrators, successors, and assigns of the Parties to this Agreement, except as expressly limited in this Agreement.

Section 14. Termination. The District agrees that the Contractor may terminate this Agreement with cause by providing thirty (30) days’ written notice of termination to the District stating a failure of the District to perform according to the terms of this Agreement; provided, however, that the District shall be provided a reasonable opportunity to cure any failure under this Agreement. The Contractor agrees that the District may terminate this Agreement immediately for cause by providing written notice of termination to the Contractor. The District shall provide thirty (30) days’ written notice of termination without cause. Upon any termination of this Agreement, the Contractor shall be entitled to payment for all work and/or services rendered up until the effective termination of this Agreement, subject to whatever claims or off-sets the District may have against the Contractor.

Section 15. Permits and Licenses. All permits and licenses required by any governmental agency directly for the District shall be obtained and paid for by the District. All other permits or licenses necessary for the Contractor to perform under this Agreement shall be obtained and paid for by the Contractor.
SECTION 16. ASSIGNMENT. Neither the District nor the Contractor may assign this Agreement without the prior written approval of the other. Any purported assignment without such approval shall be void.

SECTION 17. INDEPENDENT CONTRACTOR STATUS. In all matters relating to this Agreement, the Contractor shall be acting as an independent contractor. Neither the Contractor nor employees of the Contractor, if there are any, are employees of the District under the meaning

or application of any Federal or State Unemployment or Insurance Laws or Old Age Laws or otherwise. The Contractor agrees to assume all liabilities or obligations imposed by any one or more of such laws with respect to employees of the Contractor, if there are any, in the performance of this Agreement. The Contractor shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Contractor shall have no authority to represent the District as an agent, employee, or in any other capacity, unless otherwise set forth in this Agreement.

Section 18. Headings for Convenience Only. The descriptive headings in this Agreement are for convenience only and shall neither control nor affect the meaning or construction of any of the provisions of this Agreement.

Section 19. Enforcement of Agreement. A default by either Party under this Agreement shall entitle the other Party to all remedies available at law or in equity. In the event that either the District or the Contractor is required to enforce this Agreement by court proceedings or otherwise, then the prevailing Party shall be entitled to recover all fees and costs incurred, including reasonable attorneys’ fees and costs for trial, alternative dispute resolution, or appellate proceedings.
SECTION 20. AGREEMENT. This instrument shall constitute the final and complete expression of this Agreement between the Parties relating to the subject matter of this Agreement. None of the provisions of Exhibit A shall apply to this Agreement and Exhibit A shall not be incorporated herein, except that Exhibit A is applicable to the extent that it states the scope of services for the labor and materials to be provided under this Agreement.

Section 21. Amendments. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both the Parties.
Section 22. Authorization. The execution of this Agreement has been duly authorized by the appropriate body or official of the Parties, the Parties have complied with all the requirements of law, and the Parties have full power and authority to comply with the terms and provisions of this Agreement.

Section 23. Notices. All notices, requests, consents and other communications under this Agreement (“Notice” or “Notices”) shall be in writing and shall be hand delivered, mailed by First Class Mail, postage prepaid, or sent by overnight delivery service, to the Parties, as follows:

If to District:	Isles of Bartram Park Community Development District
475 West Town Place, Suite 114 St. Augustine, Florida 32092 Attn: District Manager

With a copy to:	Kutak Rock LLP
107 West College Avenue

Tallahassee, Florida 32301 Attn: District Counsel

If to the Contractor:	Innovative Fountain Services, Inc.
11637 Columbia Park Drive East, Suite 4 Jacksonville, Florida 32258
Attn: 	
Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for the Contractor may deliver Notices on behalf of the District and the Contractor. Any party or other person to whom Notices are to be sent or copied may notify the Parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days written notice to the Parties and addressees set forth in this Agreement.

Section 24. Third Party Beneficiaries. This Agreement is solely for the benefit of the Parties hereto and no right or cause of action shall accrue upon or by reason, to or for the benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the Parties hereto any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors, and assigns.
Section 25. Controlling Law and Venue. This Agreement and the provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. All actions and disputes shall be brought in the proper court and venue, which shall be St. Johns County, Florida.

SECTION 26. COMPLIANCE WITH PUBLIC RECORDS LAWS. Contractor understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Jim Oliver (“Public Records Custodian”). Among other requirements and to the extent applicable by law, the Contractor shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the

contract term and following the contract term if the Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Contractor’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the Contractor, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.
IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (904) 940-5850, JOLIVER@GMSNF.COM, 475 WEST TOWN PLACE, SUITE 114, ST. AUGUSTINE, FLORIDA 32092.
Section 27. Severability. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.

Section 28. Arm’s Length Transaction. This Agreement has been negotiated fully between the Parties as an arm’s length transaction. The Parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the Parties are each deemed to have drafted, chosen, and selected the language, and any doubtful language will not be interpreted or construed against any party.
Section 29. Counterparts. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute, but one and the same instrument. Additionally, the Parties acknowledge and agree that the Agreement may be executed by electronic signature, which shall be considered as an original signature for all purposes and shall have the same force and effect as an original signature. Without limitation, “electronic signature” shall include faxed versions of an original signature, electronically scanned and transmitted versions (e.g. via PDF) of an original signature, or signatures created in a digital format.

SECTION 30. E-VERIFY. The Contractor shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Contractor shall register with and use the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate this Agreement immediately for cause if there is a good faith belief that the Contractor has knowingly violated Section 448.09(1), Florida Statutes. By entering into this Agreement, the Contractor represents that no public employer has terminated a contract with

the Contractor under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.

SECTION 31. COMPLIANCE WITH SECTION 20.055, FLORIDA STATUTES.  The Contractor
agrees to comply with Section 20.055(5), Florida Statutes, to cooperate with the inspector general in any investigation, audit, inspection, review, or hearing pursuant to such section and to incorporate in all subcontracts the obligation to comply with Section 20.055(5), Florida Statutes.

Section 32.	Statement Regarding Chapter 287 Requirements. Contractor
acknowledges that, in addition to all Laws and Regulations that apply to this Agreement, the following provisions of Florida law (“Public Integrity Laws”) apply to this Agreement:
Section 287.133, Florida Statutes, titled Public entity crime; denial or revocation of the right to transact business with public entities;
Section 287.134, Florida Statutes, titled Discrimination; denial or revocation of the right to transact business with public entities;
Section 287.135, Florida Statutes, titled Prohibition against contracting with scrutinized companies;
Section 287.137, Florida Statutes, titled Antitrust violations; denial or revocation of the right to transact business with public entities; denial of economic benefits; and
Section 287.138, Florida Statutes, titled Contracting with entities of foreign countries of concern prohibited.
Contractor acknowledges that the Public Integrity Laws prohibit entities that meet certain criteria from bidding on or entering into or renewing a contract with governmental entities, including with the District (“Prohibited Criteria”).

Contractor acknowledges that the District may terminate this Agreement if the Contractor is found to have met the Prohibited Criteria or violated the Public Integrity Laws.

Contractor certifies that in entering into this Agreement, neither it nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity, meets any of the Prohibited Criteria, and in the event such status changes, Contractor shall immediately notify the District. By entering into this Agreement, Contractor agrees that any renewal or extension of this Contract shall be deemed a recertification of such status.

SECTION 33. ANTI-HUMAN TRAFFICKING STATEMENT. The Contractor does not use coercion for labor or services as defined in Section 787.06, Florida Statutes, and the Contractor has complied, and agrees to comply, with the provisions of Section 787.06, Florida Statutes.

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C.

AGREEMENT BETWEEN THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT AND YELLOWSTONE LANDSCAPE, INC. FOR LANDSCAPE AND IRRIGATION MAINTENANCE

THIS AGREEMENT ("Agreement") is made and entered into this 4th day of June, 2026, by and between:

Isles of Bartram Park Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in St. Johns County, Florida, and whose mailing address is 475 West Town Place, Suite 114, St. Augustine, Florida 32092 ("District"); and

Yellowstone Landscape, Inc., a Delaware corporation, with a mailing address of 3235 North State Street, Bunnell, Florida 32110 ("Contractor", together with District, "Parties").

RECITALS

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

WHEREAS, the District was established for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and

WHEREAS, the District owns, operates and maintains certain landscape ("Facilities"); and

WHEREAS, the District desires to enter into an agreement with an independent contractor to provide landscape and irrigation maintenance services for the Facilities; and
WHEREAS, Contractor submitted a proposal and represents that it is qualified to provide landscape and irrigation maintenance services and has agreed to provide to the District those services identified in Exhibit A, attached hereto and incorporated by reference herein ("Services"); and
WHEREAS, the District and Contractor warrant and agree that they have all right, power and authority to enter into and be bound by this Agreement.
Now, THEREFORE, in consideration of the recitals, agreements, and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Parties, the Parties agree as follows:

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

SECTION 2.	DESCRIPTION OF WORK AND SERVICES.

The District desires that the Contractor provide professional landscape and irrigation maintenance services within presently accepted standards. Upon all Parties signing this Agreement, the Contractor shall provide the District with the Services identified in Exhibit A.

While providing the Services, the Contractor shall assign such staff as may be required, and such staff shall be responsible for coordinating, expediting, and controlling all aspects to assure completion of the Services.

The Contractor shall provide the Services as shown in Section 3 of this Agreement. Contractor shall solely be responsible for the means, manner and methods by which its duties, obligations and responsibilities are met to the satisfaction of the District.

This Agreement grants to Contractor the right to enter the lands that are subject to this Agreement, for those purposes described in this Agreement, and Contractor hereby agrees to comply with all applicable laws, rules, and regulations.

SECTION 3.	SCOPE OF LANDSCAPE AND IRRIGATION MAINTENANCE SERVICES. The
Contractor will provide landscape and irrigation maintenance services for the District. The duties, obligations, and responsibilities of Contractor are to provide the material, tools, skill and labor necessary for the Services attached as Exhibit A on a monthly basis. To the extent any of the provisions of this Agreement are in conflict with the provisions of Exhibit A, this Agreement controls.

SECTION 4. MANNER OF CONTRACTOR'S PERFORMANCE. The Contractor agrees, as an independent contractor, to undertake work and/or perform such services as specified in this Agreement or any addendum executed by the Parties or in any authorized written work order by the District issued in connection with this Agreement and accepted by the Contractor. All work shall be performed in a neat and professional manner reasonably acceptable to the District and shall be in accordance with industry standards. The performance of the Services by the Contractor under this Agreement and related to this Agreement shall conform to any written instructions issued by the District.

Should any work and/or services be required which are not specified in this Agreement or any addenda, but which are nevertheless necessary for the proper provision of services to the District, such work or services shall be fully performed by the Contractor as if described and delineated in this Agreement.

The Contractor agrees that the District shall not be liable for the payment of any work or services not included in Section 3 unless the District, through an authorized representative of the District, authorizes the Contractor, in writing, to perform such work.

The District shall designate in writing a person to act as the District's representative with respect to the services to be performed under this Agreement. The District's representative shall have complete authority to transmit instructions, receive information, interpret and define the

District's policies and decisions with respect to materials, equipment, elements, and systems pertinent to the Contractor's services.

The District hereby designates the District Manager to act as its representative.
Upon request by the District Manager, the Contractor agrees to meet with the District's representative to walk the property to discuss conditions, schedules, and items of concern regarding this Agreement.

Contractor shall use all due care to protect the property of the District, its residents, and landowners from damage. Contractor agrees to repair any damage resulting from Contractor's activities and work within twenty-four (24) hours.

SECTION 5.	COMPENSATION; TERM.

As compensation for the Services described in this Agreement and as set forth in more detail on Exhibit A, the District agrees to pay the Contractor Three Thousand Four Hundred Six Dollars and No Cents ($3,406.00) per month, for a not-to-exceed annual total of Forty Thousand Eight Hundred Seventy-Two Dollars and No Cents ($40,872.00). The term of this Agreement shall be from January 1, 2027 through December 31, 2027, unless terminated earlier by either party in accordance with the provisions of this Agreement. The Agreement shall be automatically renewed for additional one (1) year terms, unless written notice is provided by either party thirty (30) days prior to the expiration of the Agreement. A three percent (3%) annual pay increase will occur after the first 12 months of this Agreement.

If the District should desire additional work or services, or to add additional areas to be maintained, the Contractor agrees to negotiate in good faith to undertake such additional work or services. Upon successful negotiations, the Parties shall agree in writing to an, addendum, addenda, or change order to this Agreement. The Contractor shall be compensated for such agreed additional work or services based upon a payment amount acceptable to the Parties and agreed to in writing.

The District may require, as a condition precedent to making any payment to the Contractor that all subcontractors, materialmen, suppliers or laborers be paid and require evidence, in the form of Lien Releases or partial Waivers of Lien, to be submitted to the District by those subcontractors, material men, suppliers or laborers, and further require that the Contractor provide an Affidavit relating to the payment of said indebtedness. Further, the District shall have the right to require, as a condition precedent to making any payment, evidence from the Contractor, in a form satisfactory to the District, that any indebtedness of the Contractor, as to services to the District, has been paid and that the Contractor has met all of the obligations with regard to the withholding and payment of taxes, Social Security payments, Workmen's Compensation, Unemployment Compensation contributions, and similar payroll deductions from the wages of employees.

The Contractor shall maintain records conforming to usual accounting practices. As soon as may be practicable at the beginning of each month, the Contractor shall invoice the District for all services performed in the prior month and any other sums due to the Contractor. The District shall pay the invoice amount within thirty (30) days after the invoice date. The Contractor may cease performing services under this Agreement if any payment due hereunder is not paid within thirty (30) days of the invoice date. Each monthly invoice will include such supporting information as the District may reasonably require the Contractor to provide.

SECTION 6.	INSURANCE.

The Contractor shall maintain throughout the term of this Agreement the following msurance:

Worker's Compensation Insurance in accordance with the laws of the State of Florida.
Commercial General Liability Insurance covering the Contractor's legal liability for bodily injuries, with limits of not less than One Million Dollars ($1,000,000) combined single limit bodily injury and property damage liability, and covering at least the following hazards:
Independent Contractors Coverage for bodily injury and property damage in connection with any subcontractors' operation.

Employer's Liability Coverage with limits of at least One Million Dollars ($1,000,000) per accident or disease.

Automobile Liability Insurance for bodily injuries in limits of not less than One Million Dollars ($1,000,000) combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by the Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed.

The District, its staff, consultants and supervisors shall be named as additional insured. The Contractor shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty (30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida.

If the Contractor fails to have secured and maintained the required insurance, the District has the right but not the obligation to secure such required insurance in which event the Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District's obtaining the required insurance.

SECTION 7.	INDEMNIFICATION.

Contractor agrees to defend, indemnify, and hold harmless the District and its officers, agents, employees, successors, assigns, members, affiliates, or representatives from any and all liability, claims, actions, suits, liens, demands, costs, interest, expenses, damages, penalties, fines, judgments against the District, or loss or damage, whether monetary or otherwise, arising out of, wholly or in part by, or in connection with the Services to be performed by Contractor, its subcontractors, its employees and agents in connection with this Agreement, including litigation, mediation, arbitration, appellate, or settlement proceedings with respect thereto. Additionally, nothing in this Agreement requires Contractor to indemnify the District for the District's percentage of fault if the District is adjudged to be more than 50% at fault for any claims against the District and Contractor as jointly liable parties; however, Contractor shall indemnify the District for any and all percentage of fault attributable to Contractor for claims against the District, regardless whether the District is adjudged to be more or less than 50% at fault.
Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorneys' fees, paralegal fees, expert witness fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), any interest, expenses, damages, penalties, fines, or judgments against the District.

SECTION 8.  LIMITATIONS ON GOVERNMENTAL LIABILITY. Nothing in this Agreement shall be deemed as a waiver of the District's sovereign immunity or the District's limits ofliability as set forth in Section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under such limitations of liability or by operation of law.

SECTION 9.	COMPLIANCE WITH GOVERNMENTAL REGULATION. The Contractor shall
keep, observe, and perform all requirements of applicable local, State, and Federal laws, rules, regulations, or ordinances. If the Contractor fails to notify the District in writing within five (5) days of the receipt of any notice, order, required to comply notice, or a report of a violation or an alleged violation, made by any local, State, or Federal governmental body or agency or subdivision thereof with respect to the services being rendered under this Agreement or any action of the Contractor or any of its agents, servants, employees, or materialmen, or with respect to terms, wages, hours, conditions of employment, safety appliances, or any other requirements applicable to provision of services, or fails to comply with any requirement of such agency within five (5) days after receipt of any such notice, order, request to comply notice, or report of a violation or an alleged violation, the District may terminate this Agreement, such termination to be effective upon the giving of notice of termination.

SECTION 10. LIENS AND CLAIMS. The Contractor shall promptly and properly pay for all labor employed, materials purchased, and equipment hired by it to perform under this Agreement. The Contractor shall keep the District's property free from any materialmen's or mechanic's liens and claims or notices in respect to such liens and claims, which arise by reason of the Contractor's performance under this Agreement, and the Contractor shall immediately

discharge any such claim or lien. In the event that the Contractor does not pay or satisfy such claim or lien within three (3) business days after the filing of notice thereof, the District, in addition to any and all other remedies available under this Agreement, may terminate this Agreement to be effective immediately upon the giving of notice of termination.

SECTION 11.	DEFAULT AND PROTECTION AGAINST THIRD PARTY INTERFERENCE.  A
default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of damages, injunctive relief, and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third party. Nothing contained in this Agreement shall limit or impair the District's right to protect its rights from interference by a third party to this Agreement.

SECTION 12. CUSTOM AND USAGE. It is hereby agreed, any law, custom, or usage to the contrary notwithstanding, that the District shall have the right at all times to enforce the conditions and agreements contained in this Agreement in strict accordance with the terms of this Agreement, notwithstanding any conduct or custom on the part of the District in refraining from so doing; and further, that the failure of the District at any time or times to strictly enforce its rights under this Agreement shall not be construed as having created a custom in any way or manner contrary to the specific conditions and agreements of this Agreement, or as having in any way modified or waived the same.

SECTION 13. SUCCESSORS. This Agreement shall inure to the benefit of and be binding upon the heirs, executors, administrators, successors, and assigns of the Parties to this Agreement, except as expressly limited in this Agreement.

SECTION 14. TERMINATION. The District agrees that the Contractor may terminate this Agreement with cause by providing thirty (30) days' written notice of termination to the District stating a failure of the District to perform according to the terms of this Agreement; provided, however, that the District shall be provided a reasonable opportunity to cure any failure under this Agreement. The Contractor agrees that the District may terminate this Agreement immediately for cause by providing written notice of termination to the Contractor. The District shall provide thirty (30) days' written notice of termination without cause. Upon any termination of this Agreement, the Contractor shall be entitled to payment for all work and/or services rendered up until the effective termination of this Agreement, subject to whatever claims or off-sets the District may have against the Contractor.

SECTION 15. PERMITS AND LICENSES. All permits and licenses required by any governmental agency directly for the District shall be obtained and paid for by the District. All other permits or licenses necessary for the Contractor to perform under this Agreement shall be obtained and paid for by the Contractor.
SECTION 16. ASSIGNMENT. Neither the District nor the Contractor may assign this Agreement without the prior written approval of the other. Any purported assignment without such approval shall be void.

SECTION 17. INDEPENDENT CONTRACTOR STATUS. In all matters relating to this Agreement, the Contractor shall be acting as an independent contractor. Neither the Contractor nor employees of the Contractor, if there are any, are employees of the District under the meaning or application of any Federal or State Unemployment or Insurance Laws or Old Age Laws or otherwise. The Contractor agrees to assume all liabilities or obligations imposed by any one or more of such laws with respect to employees of the Contractor, if there are any, in the performance of this Agreement. The Contractor shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Contractor shall have no authority to represent the District as an agent, employee, or in any other capacity, unless otherwise set forth in this Agreement.

SECTION 18. HEADINGS FOR CONVENIENCE ONLY. The descriptive headings in this Agreement are for convenience only and shall neither control nor affect the meaning or construction of any of the provisions of this Agreement.

SECTION 19. ENFORCEMENT OF AGREEMENT. A default by either Party under this Agreement shall entitle the other Party to all remedies available at law or in equity. In the event that either the District or the Contractor is required to enforce this Agreement by court proceedings or otherwise, then the prevailing Party shall be entitled to recover all fees and costs incurred, including reasonable attorneys' fees and costs for trial, alternative dispute resolution, or appellate proceedings.

SECTION 20. AGREEMENT. This instrument shall constitute the final and complete expression of this Agreement between the Parties relating to the subject matter of this Agreement. None of the provisions of Exhibit A shall apply to this Agreement and Exhibit A shall not be incorporated herein, except that Exhibit A is applicable to the extent that it states the scope of services for the labor and materials to be provided under this Agreement.

SECTION 21. AMENDMENTS. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both the Parties.

SECTION 22. AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of the Parties, the Parties have complied with all the requirements of law, and the Parties have full power and authority to comply with the terms and provisions of this Agreement.
SECTION 23. NOTICES. All notices, requests, consents and other communications under this Agreement ("Notice" or "Notices") shall be in writing and shall be hand delivered, mailed by First Class Mail, postage prepaid, or sent by overnight delivery service, to the Parties, as follows:

If to District:

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

With a copy to:

If to the Contractor:

Kutak Rock LLP
107 West College Avenue Tallahassee, Florida 32301 Attn: District Counsel

Yellowstone Landscape, Inc.
3235 North State Street-------Bunnell, Florida 32110
Attn: 	

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

SECTION 24. THIRD PARTY BENEFICIARIES. This Agreement is solely for the benefit of the Parties hereto and no right or cause of action shall accrue upon or by reason, to or for the benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the Parties hereto any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors, and assigns.

SECTION 25. CONTROLLING LAW AND VENUE. This Agreement and the provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. All actions and disputes shall be brought in the proper court and venue, which shall be St. Johns County, Florida.
SECTION 26. COMPLIANCE WITH PUBLIC RECORDS LAWS. Contractor understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Jim Oliver ("Public Records Custodian"). Among other requirements and to the extent applicable by law, the Contractor shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable

time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if the Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Contractor's possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the Contractor, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (904) 940-5850, JOLIVER@GMSNF.C  475 WEST TOWN PLACE, SUITE 114, ST. AUGUSTINE, FLORIDA 32092.
SECTION 27. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.

SECTION 28. ARM'S LENGTH TRANSACTION. This Agreement has been negotiated fully between the Parties as an arm's length transaction. The Parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the Parties are each deemed to have drafted, chosen, and selected the language, and any doubtful language will not be interpreted or construed against any party.

SECTION 29. COUNTERPARTS. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute, but one and the same instrument. Additionally, the Parties acknowledge and agree that the Agreement may be executed by electronic signature, which shall be considered as an original signature for all purposes and shall have the same force and effect as an original signature. Without limitation, "electronic signature" shall include faxed versions of an original signature, electronically scanned and transmitted versions (e.g. via PDF) of an original signature, or signatures created in a digital format.

SECTION 30. E-VERIFY. The Contractor shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Contractor shall register with and use the United States Department of Homeland Security's E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate this Agreement immediately for cause if there is a good faith belief

that the Contractor has knowingly violated Section 448.09(1), Florida Statutes. By entering into this Agreement, the Contractor represents that no public employer has terminated a contract with the Contractor under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.
SECTION 31. COMPLIANCE WITH SECTION 20.055, FLORIDA STATUTES. The Contractor
agrees to comply with Section 20.055(5), Florida Statutes, to cooperate with the inspector general in any investigation, audit, inspection, review, or hearing pursuant to such section and to incorporate in all subcontracts the obligation to comply with Section 20.055(5), Florida Statutes.

SECTION 32.	STATEMENT REGARDING CHAPTER 287 REQUIREMENTS.  Contractor
acknowledges that, in addition to all Laws and Regulations that apply to this Agreement, the following provisions of Florida law ("Public Integrity Laws") apply to this Agreement:
Section 287.133, Florida Statutes, titled Public entity crime; denial or revocation of the right to transact business with public entities;
Section 287.134, Florida Statutes, titled Discrimination; denial or revocation of the right to transact business with public entities;
Section 287.135, Florida Statutes, titled Prohibition against contracting with scrutinized companies;
Section 287.137, Florida Statutes, titled Antitrust violations; denial or revocation of the right to transact business with public entities; denial of economic benefits; and
Section 287.138, Florida Statutes, titled Contracting with entities of foreign countries of concern prohibited.
Contractor acknowledges that the Public Integrity Laws prohibit entities that meet certain criteria from bidding on or entering into or renewing a contract with governmental entities, including with the District ("Prohibited Criteria").

Contractor acknowledges that the District may terminate this Agreement if the Contractor is found to have met the Prohibited Criteria or violated the Public Integrity Laws.

Contractor certifies that in entering into this Agreement, neither it nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity, meets any of the Prohibited Criteria, and in the event such status changes, Contractor shall immediately notify the District. By entering into this Agreement, Contractor agrees that any renewal or extension of this Contract shall be deemed a recertification of such status.

SECTION 33. ANTI-HUMAN TRAFFICKING STATEMENT. The Contractor does not use coercion for labor or services as defined in Section 787.06, Florida Statutes, and the Contractor has complied, and agrees to comply, with the provisions of Section 787.06, Florida Statutes.

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

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

Chairperson, Board of Supervisors

Bradley Poor

ATTEST:	YELLOWSTONE LANDSCAPE, INC.

By:	 Its:	

Business Development Manager

Exhibit A - Scope of Services

EXHIBIT A

Se v ce Frequency OVERVIEW

Isle of Bartram CDD

Managing til.e noocls of your unique landscape requires plan.nin.9, timing, and execution w,itih an emphasis an tihe details. Our �pEmitmce and msoun::es 11.el,p us ensure til.e health and sustainability of your INing investment.

The follow,ing tablo summarizes om p,'laru16d visits fm cornploting eaclh of tih0 se:l"\11iceasperformed on your p:ro;pa:rty tihroog'.hout oa.clh year.

	Service Category	Frequency	
	
Maintenance Visitli	46		

- 	
Detail

1PM •f"erlilization.ancl Pest Con.tll"o1

llr,r11gation l11i1ip8Ct1ions	
12 - Property sac:oonad off 5() tllat al areas are oavared
1x ParMonlh
- 
lrrigatad Turf: 6 and s.pot 1raalm1mts as needed
.Shrubs, Trees, IP.alms: 2 and :spat trea1ments as needed

12		
	
Tree 1Pnming

Muklh

Annual FlowerS	U,p ta 1 Oit above grade - abCTIIEI 1 Oft wil be proposed IPar Request
Per Request	
-	
	
Pallm IPrnnin-g	
1		

,f,. 'I' [:LLO\\'�I 01\'L	Lut<l....:..,r-.: M.,i,tkJL.iJk-.: P1-,rxx-...1I
f1,,.\""	.L-:rA-...1aisxc;u."D.:I::-	-

CORE SERVICES OVERVIEW
Th= core !lerv ices ensure your property consistently rn:a.ke:s:a. stron • firnt LlllJlression. You'l.lenjoy enha.ncro cub :a.pjll",al, protect YllllT property val.uc,:and cr=te an inv i.tini CJn1iTonrncnt that 1dkcts posit ivcly on you moo your tc.J.m.

Quall:ty A,s,s t11ra11ce
Dooicated ac.rount ma:nage:r with regu1ar p:ropfilt:y impoctiOllS
Wiritten mports documenting com;pklted se:rvic8S and 10commendatiOJ1S 24-ihou:r orne.rge:ncy ie�o:n.se ca,pability
Pmporty trained and eq;u.ip;pocl seivico teams
Licerned applicators for all coomical tr&atments Ongoing ovaluation of larn:f:oc�e pe,:rfom1aoce

Add ltionaI SpK l'alliZe-d Slirv lCf!<S Av.ailabJa as anhancam�nts to your mafnwnanca program:
Seasonal co'lo:r insta lation.s and maintonan.m
Mu.1dh ap;plication and rre;plenishme.nt Tree 1pr1JTiing aoov,e 1ff he,ight
Paim troo mai11temmce
Landscape renovation.sancl enhancements Sa-ascmal leaf de.an:up ,(u;p to 3 times annuaD:y)

Pra11t Mafarlall Care
Wa pro,wct your lamfscapo invostmtmt througti· Seasonal pruning using p:ro;per ho.rtiru'ltu:ra'I techniques
Stmil:J; and ground cove:r fartilization ,(�ring aru::lfall)
Oma.mental troo mai11tenaoce (U:P to 10· height)
Insect and dise-.ase monitanin,gw,ith integrated pest ma:nage-me:nt
Boo definition and weoo control �hrou;ghout
grow,ing season
Plant !health assessments witih proactive t,reatm&.nts

Turf Ma11a;geme 11t
Ourcompmtmnsil/8 turfprogrom Jnduoos: Mowing at optimal Mig'.hts (J-4" cool season, 2-3' warm s6'ason)
Regular soil testing for fp:rope:rpH and nutriisnt lovllls
Pm-aroo.r�t we0dl contro,(l �pring and faE applicatiorn)
Tar�ted post-emo.r:g:e:nt trnatments as ooadoo
Seasonal fe.rtilization ta.ilomd to grass type
and regional conditions
Insect and disease monitoring with prompt tra.atroont

lrr�atlon & watar Management
Our waw management program featu1&s: Monthly oomP""ehensive system inspections Controler P""Ol¥afflming adjustments llased oo seasonal needs
Cleaning and adjustment of spmkler hBacls
andnozz.les
Pmrfl)t repair of damaged OOITl)Onents
(billed separately)
Wlnterization and spring st�	sMVices Reguar system efficiency evaluations

INVES  MEN	&
AGREEMEN

pn;,pd 6'«"""' ,;;d"'!M
JI\CKS ON111i.l.iE

JAIGUARS

Area

Common	- Core Maintenance Services	ANNUAL INVESTh1ENT

M,owin9 and Detailing
lldJde:!i t.1,:mng, �.	S.l�Trimmng, ShnJb/Tree Pnam;J. Vl'eoe<a!g, sndCle-alq)	
S-32,420.00	
1PM Chemical and Fertilization
lld!de:a Chetlical sod fenllZali:Jn AppllealibR!I
Irri9ation Inspections
lldlde::i Slarrlard lrrt,Jaioo 1Rspe-ch1on snd Repxla	S4,007.00

$90ll.OO	
Palm Pruning
2;: Per Yes
Easement Maintenance
•bPerV-	
S,46.2.00

$3,075.00	
Annual Grand Total	40,872.00	

Unlt/Oc:curronc:o Pricing	Prico

{Not l1)Clude-d I,)  Annual {lfai)d TOUIIJ

Anrrual Aowen; •-Per 41" Unit l.rlililallled IMuldhJ'fljru;i Barik • Per Yam I rrfilalled i;line Straw~IPe:r !Bale I rlililallled

$2.25
$60
$8

�..tt

..,,._f;,,YElWWSTONE
1MiMiikWMMMMMMI 

,f;	Yl.:LLOW):,"101\'L	L..m,b,....-,p,.:: M�inkn..rn,-...- Pr,,p<>-...,I
�.,_\""   _.tr.L'i"E-1-._1:1�icuax-	1 1

Key Terms & Ctmdititm.-r;
A '"-�-ll!Wn1'Oven-n."lv
'Thi:!l slill1lmmy bighl.i.•hm import:a.m :!!:!ipecm ofrnu se:rviceagr=ment. The complete terms 11.nd c-OJJditioll!l are 11.v11.ilable in the :ilJJJlenclix.

01u Commitrnem1 to Yo11
We provide all labor, materials, equipment, and supe:rvi:sion nec.essa.ry fur the se:rvires outl.ined in this propo!iill All work wi.ll be performecl .ac.corrling to st:n.ndard l.andsc-;ipe mainten11.11Ce practices by properly lic=sed perrollllel
-	e mairnnin comprehensive insurance c.overag.e incl.udin • �era.I I.iiil!bi l ity, nuto, and workers• compensation
We stand behind ou,rvork with a I ye.ar wnmrnty on workmanship and plant materials

\'our ln�·1.>si·ml!'.n1i·
Sta rt I) :rte: 1/1/2112 7 li.nd llatc: 12131/2027
Annual scrv ice fee: 40,S-7:l:.OO bilied in equal monthly inst.nl.lmenm of 1,406.00 Payment tenns: Due upon receipt of monthly invoice
CC111tract term: lnitial 12 Month period with automatic. renewal unless tennim1ted.

Adl!'.iliu:rud St!n-ict!s
Scrv ices beyond tbe scope o fthi,sagr=ment require wrim::ra approval Emeiyc:ncy .scT\/ic.es availab l.e with 24-hour response c-apabil.ity
lrri�tion ropnirs mulc:h insmllation, enhancements, treec;ilre, ll.1lC :seasonal.color are provided nt additional
cost

Mn'l'l"lt ASliUl"allCII!'
Re�"Ular property inspecti.ons with wri.tten doeumenmtion Responsi.vc communieation with your dedieated Ac.count Marni!JFT EJ1virnnmeJ11tnl comp Unnce with al I app Iic.ab l.e re •u latioll!l Guaramce to correct any serv i.ce defic.irnei.es promptly

erm.ii11aliu·11
ither party may terminate with c.ause nfler lO days• written noti.ce Payment due fornl.l.servic.es performed through termination date
Yellm.�tonc oot re.spOT1si.b le for conditions beyond our control (drought, oC',;ctreme \VCiiltber, ete.')

.

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INVESTMENT &
AGREEMENT
CompL'n.mtfon Scht.Yiule
Ti5k> ofB,:irlTa m 1)1) l0l6.J:Ol7 11 = kl pay Yel.l.owstone Lnndswpe 410.,872.00 in c,gual mo111thly instaUment!l bi.1.1.ed in the amount of .l,,106.00 upon recd pt ofinvoice.

Chal!-le:s wiH incr=	by j % at tlx- c.ommenc=ent of c,ach add iti.onal.11.llklmatic twelve (12 month rcme\v:nl. term per the a•reement reTiewal. terms ofthi:s �=t. Chll.1!-les forpl:il.IImI aterials am3 .•round c.ovcrin.•s are subject kl ,d=� based on mru:kct price lluctuations.

The .c:rrns and Conditions fu Uowin • and the Append ices atmcbed hcreto c.on:sti.tute pllrt ofth is 11 •reement.

lf!ll"8Sented IBy: Yelai'l'sklne Lands.cape	Accepted !Ely: lsJBof Bartram CDD

P,ritmtd Nam(I: Rab Tetra II
Regional Vim Pmsjdent, Yellowstone Landsca;pe
:o.ate: 5/412026

P,r rnmd Nam(I:
!Date:

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D.

AGREEMENT BETWEEN THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT AND INNOVATIVE FOUNTAIN SERVICES, INC., FOR ANNUAL LAKE MAINTENANCE

This Agreement (“Agreement”) is made and entered into this 29th day of May, 2026, by and between:

Isles of Bartram Park Community Development District, a local unit of
special-purpose government established pursuant to Chapter 190, Florida Statutes, being situated in St. Johns County, Florida, and whose mailing address is 475 West Town Place, Suite 114, St. Augustine, Florida 32092 (the “District”); and

Innovative Fountain Services, Inc., a Florida corporation, with a mailing address of 11637 Columbia Park Drive East, Suite 4, Jacksonville, Florida 32258 (the “Contractor”, together with District, the “Parties”).

RECITALS

Whereas, the District is a local unit of special-purpose government established pursuant to the Uniform Community Development District Act of 1980, as codified in Chapter 190, Florida Statutes (“Act”), by ordinance adopted by St. Johns County, Florida; and

Whereas, the District was established for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and

Whereas, the District owns, operates and maintains certain lakes (“Facilities”); and
Whereas, the District desires to enter into an agreement with an independent contractor to provide annual lake maintenance services for the Facilities; and
WHEREAS, Contractor submitted a proposal and represents that it is qualified to provide annual lake maintenance services and has agreed to provide to the District those services identified in Exhibit A, attached hereto and incorporated by reference herein (“Services”); and

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

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

Section 1.  Incorporation of Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.

Section 2.	Description of Work and Services.

The District desires that the Contractor provide professional annual lake maintenance services within presently accepted standards. Upon all Parties signing this Agreement, the Contractor shall provide the District with the Services identified in Exhibit A.

While providing the Services, the Contractor shall assign such staff as may be required, and such staff shall be responsible for coordinating, expediting, and controlling all aspects to assure completion of the Services.

The Contractor shall provide the Services as shown in Section 3 of this Agreement. Contractor shall solely be responsible for the means, manner and methods by which its duties, obligations and responsibilities are met to the satisfaction of the District.

This Agreement grants to Contractor the right to enter the lands that are subject to this Agreement, for those purposes described in this Agreement, and Contractor hereby agrees to comply with all applicable laws, rules, and regulations.

Section 3.	Scope of Annual Lake Maintenance Services. The Contractor will
provide annual lake maintenance services for the District. The duties, obligations, and responsibilities of Contractor are to provide the material, tools, skill and labor necessary for the Services attached as Exhibit A on a monthly basis. To the extent any of the provisions of this Agreement are in conflict with the provisions of Exhibit A, this Agreement controls.

Section 4.  Manner of Contractor’s Performance. The Contractor agrees, as an independent contractor, to undertake work and/or perform such services as specified in this Agreement or any addendum executed by the Parties or in any authorized written work order by the District issued in connection with this Agreement and accepted by the Contractor. All work shall be performed in a neat and professional manner reasonably acceptable to the District and shall be in accordance with industry standards. The performance of the Services by the Contractor under this Agreement and related to this Agreement shall conform to any written instructions issued by the District.

Should any work and/or services be required which are not specified in this Agreement or any addenda, but which are nevertheless necessary for the proper provision of services to the District, such work or services shall be fully performed by the Contractor as if described and delineated in this Agreement.

The Contractor agrees that the District shall not be liable for the payment of any work or services not included in Section 3 unless the District, through an authorized representative of the District, authorizes the Contractor, in writing, to perform such work.

The District shall designate in writing a person to act as the District’s representative with respect to the services to be performed under this Agreement. The District’s representative shall have complete authority to transmit instructions, receive information, interpret and define the District’s policies and decisions with respect to materials, equipment, elements, and systems pertinent to the Contractor’s services.

The District hereby designates the District Manager to act as its representative.

Upon request by the District Manager, the Contractor agrees to meet with the District’s representative to walk the property to discuss conditions, schedules, and items of concern regarding this Agreement.

Contractor shall use all due care to protect the property of the District, its residents, and landowners from damage. Contractor agrees to repair any damage resulting from Contractor’s activities and work within twenty-four (24) hours.

Section 5.	Compensation; Term.

As compensation for the Services described in this Agreement, the District agrees to pay the Contractor Two Thousand Four Hundred Dollars and No Cents ($2,400.00) per month. Contractor shall invoice the District for the Services pursuant to the terms of this Agreement. These monthly invoices are due and payable within forty-five (45) days upon receipt of the invoice by the District or as otherwise provided for under the Local Government Prompt Payment Act, Sections 218.70 et seq., Fla. Stat. Each monthly invoice will include such supporting information as the District may reasonably require the Contractor to provide. The term of this Agreement shall be shall be from July 1, 2026 through June 30, 2027 annually unless terminated earlier by either party in accordance with the provisions of this Agreement. The Agreement shall be automatically renewed for additional one (1) year terms, unless written notice is provided by either party thirty
(30) days prior to the expiration of the Agreement.

If the District should desire additional work or services, or to add additional areas to be maintained, the Contractor agrees to negotiate in good faith to undertake such additional work or services. Upon successful negotiations, the Parties shall agree in writing to an addendum, addenda, or change order to this Agreement. The Contractor shall be compensated for such agreed additional work or services based upon a payment amount acceptable to the Parties and agreed to in writing.

The District may require, as a condition precedent to making any payment to the Contractor that all subcontractors, materialmen, suppliers or laborers be paid and require evidence, in the form of Lien Releases or partial Waivers of Lien, to be submitted to the District by those subcontractors, material men, suppliers or laborers, and further require that the Contractor provide an Affidavit relating to the payment of said indebtedness. Further, the District shall have the right to require, as a condition precedent to making any payment, evidence from the Contractor, in a form satisfactory to the District, that any indebtedness of the Contractor, as to services to the District, has been paid and that the Contractor has met all of the obligations with regard to the withholding and payment of taxes, Social Security payments, Workmen’s Compensation, Unemployment Compensation contributions, and similar payroll deductions from the wages of employees.

The Contractor shall maintain records conforming to usual accounting practices. As soon as may be practicable at the beginning of each month, the Contractor shall invoice the

District for all services performed in the prior month and any other sums due to the Contractor. The District shall pay the invoice amount within thirty (30) days after the invoice date. The Contractor may cease performing services under this Agreement if any payment due hereunder is not paid within thirty (30) days of the invoice date. Each monthly invoice will include such supporting information as the District may reasonably require the Contractor to provide.

Section 6.	Insurance.

The Contractor shall maintain throughout the term of this Agreement the following insurance:

Worker’s Compensation Insurance in accordance with the laws of the State of Florida.

Commercial General Liability Insurance covering the Contractor’s legal liability for bodily injuries, with limits of not less than One Million Dollars ($1,000,000) combined single limit bodily injury and property damage liability, and covering at least the following hazards:

Independent Contractors Coverage for bodily injury and property damage in connection with any subcontractors’ operation.

Employer’s Liability Coverage with limits of at least One Million Dollars ($1,000,000) per accident or disease.

Automobile Liability Insurance for bodily injuries in limits of not less than One Million Dollars ($1,000,000) combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by the Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed.

The District, its staff, consultants and supervisors shall be named as additional insured. The Contractor shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty (30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida.

If the Contractor fails to have secured and maintained the required insurance, the District has the right but not the obligation to secure such required insurance in which event the Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District’s obtaining the required insurance.

Section 7.	Indemnification.

Contractor agrees to defend, indemnify, and hold harmless the District and its officers, agents, employees, successors, assigns, members, affiliates, or representatives from any and all liability, claims, actions, suits, liens, demands, costs, interest, expenses, damages, penalties, fines, judgments against the District, or loss or damage, whether monetary or otherwise, arising out of, wholly or in part by, or in connection with the Services to be performed by Contractor, its subcontractors, its employees and agents in connection with this Agreement, including litigation, mediation, arbitration, appellate, or settlement proceedings with respect thereto. Additionally, nothing in this Agreement requires Contractor to indemnify the District for the District’s percentage of fault if the District is adjudged to be more than 50% at fault for any claims against the District and Contractor as jointly liable parties; however, Contractor shall indemnify the District for any and all percentage of fault attributable to Contractor for claims against the District, regardless whether the District is adjudged to be more or less than 50% at fault.

Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorneys’ fees, paralegal fees, expert witness fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), any interest, expenses, damages, penalties, fines, or judgments against the District.

Section 8. Limitations on Governmental Liability. Nothing in this Agreement shall be deemed as a waiver of the District’s sovereign immunity or the District’s limits of liability as set forth in Section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under such limitations of liability or by operation of law.

Section 9.	Compliance with Governmental Regulation. The Contractor shall
keep, observe, and perform all requirements of applicable local, State, and Federal laws, rules, regulations, or ordinances. If the Contractor fails to notify the District in writing within five (5) days of the receipt of any notice, order, required to comply notice, or a report of a violation or an alleged violation, made by any local, State, or Federal governmental body or agency or subdivision thereof with respect to the services being rendered under this Agreement or any action of the Contractor or any of its agents, servants, employees, or materialmen, or with respect to terms, wages, hours, conditions of employment, safety appliances, or any other requirements applicable to provision of services, or fails to comply with any requirement of such agency within five (5) days after receipt of any such notice, order, request to comply notice, or report of a violation or an alleged violation, the District may terminate this Agreement, such termination to be effective upon the giving of notice of termination.

Section 10. Liens and Claims. The Contractor shall promptly and properly pay for all labor employed, materials purchased, and equipment hired by it to perform under this Agreement. The Contractor shall keep the District’s property free from any materialmen’s or mechanic’s liens and claims or notices in respect to such liens and claims, which arise by reason of the Contractor’s performance under this Agreement, and the Contractor shall immediately discharge any such claim or lien. In the event that the Contractor does not pay or satisfy such claim or lien within three (3) business days after the filing of notice thereof, the District, in addition

to any and all other remedies available under this Agreement, may terminate this Agreement to be effective immediately upon the giving of notice of termination.

Section 11.	Default and Protection Against Third Party Interference. A
default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of damages, injunctive relief, and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third party. Nothing contained in this Agreement shall limit or impair the District’s right to protect its rights from interference by a third party to this Agreement.

Section 12. Custom and Usage. It is hereby agreed, any law, custom, or usage to the contrary notwithstanding, that the District shall have the right at all times to enforce the conditions and agreements contained in this Agreement in strict accordance with the terms of this Agreement, notwithstanding any conduct or custom on the part of the District in refraining from so doing; and further, that the failure of the District at any time or times to strictly enforce its rights under this Agreement shall not be construed as having created a custom in any way or manner contrary to the specific conditions and agreements of this Agreement, or as having in any way modified or waived the same.

Section 13. Successors. This Agreement shall inure to the benefit of and be binding upon the heirs, executors, administrators, successors, and assigns of the Parties to this Agreement, except as expressly limited in this Agreement.

Section 14. Termination. The District agrees that the Contractor may terminate this Agreement with cause by providing thirty (30) days’ written notice of termination to the District stating a failure of the District to perform according to the terms of this Agreement; provided, however, that the District shall be provided a reasonable opportunity to cure any failure under this Agreement. The Contractor agrees that the District may terminate this Agreement immediately for cause by providing written notice of termination to the Contractor. The District shall provide thirty (30) days’ written notice of termination without cause. Upon any termination of this Agreement, the Contractor shall be entitled to payment for all work and/or services rendered up until the effective termination of this Agreement, subject to whatever claims or off-sets the District may have against the Contractor.

Section 15. Permits and Licenses. All permits and licenses required by any governmental agency directly for the District shall be obtained and paid for by the District. All other permits or licenses necessary for the Contractor to perform under this Agreement shall be obtained and paid for by the Contractor.

SECTION 16. ASSIGNMENT. Neither the District nor the Contractor may assign this Agreement without the prior written approval of the other. Any purported assignment without such approval shall be void.

SECTION 17. INDEPENDENT CONTRACTOR STATUS. In all matters relating to this Agreement, the Contractor shall be acting as an independent contractor. Neither the Contractor nor employees of the Contractor, if there are any, are employees of the District under the meaning

or application of any Federal or State Unemployment or Insurance Laws or Old Age Laws or otherwise. The Contractor agrees to assume all liabilities or obligations imposed by any one or more of such laws with respect to employees of the Contractor, if there are any, in the performance of this Agreement. The Contractor shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Contractor shall have no authority to represent the District as an agent, employee, or in any other capacity, unless otherwise set forth in this Agreement.

Section 18. Headings for Convenience Only. The descriptive headings in this Agreement are for convenience only and shall neither control nor affect the meaning or construction of any of the provisions of this Agreement.

Section 19. Enforcement of Agreement. A default by either Party under this Agreement shall entitle the other Party to all remedies available at law or in equity. In the event that either the District or the Contractor is required to enforce this Agreement by court proceedings or otherwise, then the prevailing Party shall be entitled to recover all fees and costs incurred, including reasonable attorneys’ fees and costs for trial, alternative dispute resolution, or appellate proceedings.

SECTION 20. AGREEMENT. This instrument shall constitute the final and complete expression of this Agreement between the Parties relating to the subject matter of this Agreement. None of the provisions of Exhibit A shall apply to this Agreement and Exhibit A shall not be incorporated herein, except that Exhibit A is applicable to the extent that it states the scope of services for the labor and materials to be provided under this Agreement.

Section 21. Amendments. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both the Parties.
Section 22. Authorization. The execution of this Agreement has been duly authorized by the appropriate body or official of the Parties, the Parties have complied with all the requirements of law, and the Parties have full power and authority to comply with the terms and provisions of this Agreement.

Section 23. Notices. All notices, requests, consents and other communications under this Agreement (“Notice” or “Notices”) shall be in writing and shall be hand delivered, mailed by First Class Mail, postage prepaid, or sent by overnight delivery service, to the Parties, as follows:

If to District:	Isles of Bartram Park Community Development District
475 West Town Place, Suite 114 St. Augustine, Florida 32092 Attn: District Manager

With a copy to:	Kutak Rock LLP
107 West College Avenue

Tallahassee, Florida 32301 Attn: District Counsel

If to the Contractor:	Innovative Fountain Services, Inc.
11637 Columbia Park Drive East, Suite 4 Jacksonville, Florida 32258
Attn: 	

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

Section 24. Third Party Beneficiaries. This Agreement is solely for the benefit of the Parties hereto and no right or cause of action shall accrue upon or by reason, to or for the benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the Parties hereto any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors, and assigns.

Section 25. Controlling Law and Venue. This Agreement and the provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. All actions and disputes shall be brought in the proper court and venue, which shall be St. Johns County, Florida.

SECTION 26. COMPLIANCE WITH PUBLIC RECORDS LAWS. Contractor understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Jim Oliver (“Public Records Custodian”). Among other requirements and to the extent applicable by law, the Contractor shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the

contract term and following the contract term if the Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Contractor’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the Contractor, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (904) 940-5850, JOLIVER@GMSNF.COM, 475 WEST TOWN PLACE, SUITE 114, ST. AUGUSTINE, FLORIDA 32092.
Section 27. Severability. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.

Section 28. Arm’s Length Transaction. This Agreement has been negotiated fully between the Parties as an arm’s length transaction. The Parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the Parties are each deemed to have drafted, chosen, and selected the language, and any doubtful language will not be interpreted or construed against any party.

Section 29. Counterparts. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute, but one and the same instrument. Additionally, the Parties acknowledge and agree that the Agreement may be executed by electronic signature, which shall be considered as an original signature for all purposes and shall have the same force and effect as an original signature. Without limitation, “electronic signature” shall include faxed versions of an original signature, electronically scanned and transmitted versions (e.g. via PDF) of an original signature, or signatures created in a digital format.

SECTION 30. E-VERIFY. The Contractor shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Contractor shall register with and use the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate this Agreement immediately for cause if there is a good faith belief that the Contractor has knowingly violated Section 448.09(1), Florida Statutes. By entering into this Agreement, the Contractor represents that no public employer has terminated a contract with

the Contractor under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.

SECTION 31. COMPLIANCE WITH SECTION 20.055, FLORIDA STATUTES.  The Contractor
agrees to comply with Section 20.055(5), Florida Statutes, to cooperate with the inspector general in any investigation, audit, inspection, review, or hearing pursuant to such section and to incorporate in all subcontracts the obligation to comply with Section 20.055(5), Florida Statutes.

Section 32.	Statement Regarding Chapter 287 Requirements. Contractor
acknowledges that, in addition to all Laws and Regulations that apply to this Agreement, the following provisions of Florida law (“Public Integrity Laws”) apply to this Agreement:

Section 287.133, Florida Statutes, titled Public entity crime; denial or revocation of the right to transact business with public entities;
Section 287.134, Florida Statutes, titled Discrimination; denial or revocation of the right to transact business with public entities;
Section 287.135, Florida Statutes, titled Prohibition against contracting with scrutinized companies;
Section 287.137, Florida Statutes, titled Antitrust violations; denial or revocation of the right to transact business with public entities; denial of economic benefits; and
Section 287.138, Florida Statutes, titled Contracting with entities of foreign countries of concern prohibited.

Contractor acknowledges that the Public Integrity Laws prohibit entities that meet certain criteria from bidding on or entering into or renewing a contract with governmental entities, including with the District (“Prohibited Criteria”).
Contractor acknowledges that the District may terminate this Agreement if the Contractor is found to have met the Prohibited Criteria or violated the Public Integrity Laws.
Contractor certifies that in entering into this Agreement, neither it nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity, meets any of the Prohibited Criteria, and in the event such status changes, Contractor shall immediately notify the District. By entering into this Agreement, Contractor agrees that any renewal or extension of this Contract shall be deemed a recertification of such status.

SECTION 33. ANTI-HUMAN TRAFFICKING STATEMENT. The Contractor does not use coercion for labor or services as defined in Section 787.06, Florida Statutes, and the Contractor has complied, and agrees to comply, with the provisions of Section 787.06, Florida Statutes.

Do u�	l '1\relop	ID 6387AC99-D484 BF J0-83F 1-8UB8r 9f:.6BF 69

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ISLES OF BAR"l'RAl\1 P1\RI(
COi\·li\IUNl'I'Y DEVEI..Of>�J•:N'f l)ISTl{ICT

-Signed by:

Cl1airpcr5011, Board of St1pcrvisors

By:	�, !!.L!j�-UL-

INNO\' ATIVE FOUNTAIN SEJ{VICES, INC.

lts:  ?"'Sil\c N •

Exhibit A: Scope of Se1-v1ce

4913-377� 4047 I

Docusign Envelope ID: 6387AC99-D484-8F30-83F1-80B8F9E6BF69

Exhibit A
Scope of Service

INN .�VATIVE
FOUNTAIN AND LAKE SERVICES

LAKE MANAGEMEN

Pfl!,pared o.n:	May 15, 2026

Prepared for:	G?.fe-rtfoo
Atm: £Dtt-FOl'5"hey FrJedmari

G?.fe-rtfoo Parkway
SJ_Jolt1ts Fl 1225�

Prepared by:	IRBO'lliltl1re Fot.1ntil 11:!ie.JVices, Inc.
Phone: {004}5S1-W17
Email: 01.1sto.mersenllce@i11110"11atNefo1.1nta n:seNices.oom

Tham you for the oppoJt1.111ity·to offer you ii proposJI foJ La!<eManagement. This. oorrespo.ndence outl11es tille complete scope of wo.r!lc requested, ncltldi11& ob Ject,h,es, respo.nsJb itles, and assoc ted costs.

0:BIECfiME

o imp'lement a proSJfessI1re la'\ce management plan for the abo'l'e stated tproperfy·. This.plan wJU eep the pond[s} 11 proper we.rill.Ing mder {as a reterrtio.n po.nd to rolled water shed} wblle s, multaneou�·belng aesthetic iv·
pless,Jng; 1ihe plan wJII also be oo.nducted to e;nwre that the propeJ i1q11atlc-eoo sy-stem balance Is. ac!l'lie'!led mlng n�Jlstered aquatic herbicides and algaecldes; and if r·equested, lbio'logkal means w til'I bacterial trl!'iilt111iMts. Inflow and outflow strue1i11res wllbe inspected and Cllear·ed of illl'I''plant ilnd/OJ tr ash deibnis to ensure p1ope1 iunctio.n nclud n,gtr.asJllremov.al aroundthepe;r meter ofpo.nd. f'o.nd wftllbe sen.riced once per rn.o.ntll. Mo.ntiB'lySBJ' ce
reports to be ema�ed to Man�l!illl8llt.

Mo.ntllly·algaecide .and herbicide trl!'iiltments wJIJ be oo.ndllClied to enwre algae and aquatic weeds are witihill acceptab'le le'l'l!k. Numbers of la�es to be sen.riced o.n tlheproje,ct ar·e e,'leve;n.

The s,e1'1\kes prowded abo'l'e ar·e bas,ed on a rn.omhlr·fee of $24-()1).
Wmik will be bllled rn.o.nt[ll\r with the balance due net :3-0. 'l1he oomract period foJ this.Sl!'iJ' ce wJIIbe o.11e yl!'iilr with auto-,re;newal. EttilleJ party may·termlnate till!s. agreement at all'I'·t me by·prO'!l'lding :3-0 days p1io1 wlittl!'ill notice to tilleotller.

Jhanl<. ycu for aJlowing our TEAM the oppa:tunity of EARNING '11V !JR B!fSJNE.SSl

Sig�ture:           	  Printed Name:    	  Date:	 	

1 Ui.P (olumm lliid: Ori,,,,, IE;mt Suit., 4 lii<lb:!11...ile, A.3.2.25� I 1'0011� 904..SSLHM71

4933-3774-4047.1

TENTH ORDER OF BUSINESS

To:	Sarah Sweeting
Isles of Bartram Park CDD

From: Michael J. Yuro, PE
President
RE:	Isles of Bartram Park CDD –Stormwater Inspection Report
Permit No’s. 99861-3 & 99861-6
Date:	August 18, 2026

Sarah,
Attached please find the filled out and signed SJRWMD Operation and Maintenance Inspection Certification. My understanding is that it is not required that you submit this to the SJRWMD unless requested to do so, but the Permittee should sign page 2 and you should keep a copy of this with your files on this project.
Be advised that we conducted a visual field inspection only and did not obtain as-built survey of existing conditions. You will see by the attached that it is my opinion that the stormwater management system for this permit is functioning in substantial compliance with the permit and we didn’t note any immediate repairs that were necessary. However, I did want to make you aware of the following items as I believe they may help to ensure the continued compliance with the permit:
A number of drainage easement were blocked by fences, including the following outfalls:
Pond 6 outfall structure is inside a fenced backyard
Pond 10 outfall easement is blocked by fences
Pond 8 outfall easement is blocked by fences
We did review the recorded plats and noted that these easements are labeled “Drainage Easement”, and NOT “Unobstructed Drainage Easement”.
We noted minor pond slope erosion on pond1 near the outfall and on pond 6 near the outfall pipe
Pond 5 has thin vegetation along the pond top of bank
MES at the outfall end of pond 9 is overgrown
Pond 1 emergency spillway has vegetation planted in front of it on the pond slope. we

Isles of Bartram Park CDD –Stormwater Inspection Report
Permit No’s. 99861-3 & 99861-6
Page 2 of 2

Finally, I wanted to point out that I’ve researched the SJRWMD on-line database for this project, and from what I can see the permit has not yet been transferred to the CDD for Operation & Maintenance (O&M). It appears to me that the two main construction phase permits are listed in the subject of this letter, and the latest addition is the “-12” permit mod issued to Lennar Homes for minor lot re-grading. I couldn’t find any documentation indicating that the stormwater system has been turned over from “Rasmus Holdings” to the CDD for O&M.
I appreciate the opportunity to assist you with this effort. Please don’t hesitate to reach out to me if you have any questions.
Sincerely,

Michael J. Yuro, P.E.

President
Florida PE No. 65247

OPERATION AND MAINTENANCE INSPECTION
	CERTIFICATION	

Instructions: Submit this form to the Agency within 30 days of completion of the inspection after any failure of a stormwater management system or deviation from the permit. This form may also be used to document inspections required under Section 12.4 of Applicant’s Handbook Volume I, however submittal to the Agency is not required unless requested by the Agency.
Permit No.:	99861-3 &
 99861-6		Application No.:			Date Issued:	7/14/2014 &
 3/13/2015		

Identification or Name of Stormwater Management System:	
 Isles of Bartram Park (at Celestina)		

Phase of Stormwater Management System (if applicable):	

Inspection Date:	
 8/18/2026			

Inspection results: (check all that apply)

	The undersigned hereby certifies that the works or activities are functioning in substantial conformance with the permit. This certification is based upon on-site observation of the system conducted by me or my designee under my direct supervision and my review of as-built plans.
	The following maintenance was conducted since the last inspection (attach additional pages if needed):

The undersigned hereby certifies that I or my designee under my direct supervision has inspected this surface water management system and the system does not appear to be functioning in substantial conformance with the permit. I am aware that maintenance or alteration is required to bring the system into substantial compliance with the terms and conditions of the permit. As appropriate, I have informed the owner of the following:
The system does not appear to be functioning properly;
That maintenance or repair is required to bring the system into compliance; and
If maintenance or repair measures are not adequate to bring the system into compliance, the system may have to be replaced or an alternative design constructed subsequent to approval by the agency below.
The following components of the system do not appear to be functioning properly (attach additional pages if needed):

Any components of the constructed system that are not in substantial conformance with the permitted system shall require a written request to modify the permit in accordance with the provisions of Rule 62-330.315, F.A.C. If such modification request is not approved by the agency below, the components of the system that are not in conformance with the permit are subject to enforcement action under Sections 373.119, .129, .136, and .430, F.S.

Name of Inspector:	 Michael J. Yuro		Florida Registration Number:	 65247		
Company Name:  	Yuro & Associates, LLC					

Mailing Address:	
 145 Hilden Road, Unit 108				

City:  	
Ponte Vedra		
State:  	
FL		
Zip Code:	
 32081		

Phone:	
 904-342-5199		
Fax: 		
Email:	
myuro@mjyuro.com	

		8/16/2026	
Signature of Inspector		Date	

Report Reviewed by Permittee:

Name of Permittee: 			
Signature of Permittee	Date	

Title (if any)

ELEVENTH ORDER OF BUSINESS

Isles of Bartram Park
Community Development District

Approved Budget
FY 2027

August 28, 2026

Presented by:

Table of Contents

1-2		General Fund

3-4		Narratives

5-6		Debt Service Fund Series 2015

	Debt Service Fund Series 2017

	Capital Reserve Fund

	Assessment Schedule

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
Description	FY2026	7/31/26		2 Months		9/30/26	FY 2027	

REVENUES:						
Special Assessments - On Roll	$317,981	$319,702	$-	$319,702	$317,981	
Interest income	5,000	4,891	1,960	6,851	4,000	
Carry Forward Surplus	-	-	-	-	-	
TOTAL REVENUES	$322,981	$324,593	$1,960	$326,553	$321,981	

EXPENDITURES:						
Administrative						
Supervisor Fees	$4,000	$2,600	$1,000	$3,600	$4,000	
FICA Taxes	306	199	77	275	306	
Engineering	10,370	-	-	-	10,370	
Attorney	10,000	1,520	3,480	5,000	10,000	
Annual Audit	4,200	4,200	-	4,200	4,200	
Assessment Administration	5,618	5,618	-	5,618	5,955	
Arbitrage Rebate	1,200	600	600	1,200	1,200	
Dissemination Agent	8,259	6,883	1,377	8,259	8,755	
Trustee Fees	8,800	5,650	733	6,383	9,550	
Management Fees	57,429	47,858	9,572	57,429	60,874	
Information Technology	1,890	1,575	315	1,890	2,003	
Website Maintenance	1,260	1,050	210	1,260	1,336	
Telephone	150	37	10	47	150	
Postage & Delivery	500	440	60	500	500	
Insurance General Liability	14,167	12,738	-	12,738	13,313	
Printing & Binding	500	171	35	206	500	
Legal Advertising	1,265	631	-	631	1,265	
Other Current Charges	1,000	648	80	728	1,000	
Office Supplies	200	3	2	5	200	
Dues, Licenses & Subscriptions	175	175	-	175	175	
TOTAL ADMINISTRATIVE	$131,289	$92,595	$17,550	$110,146	$135,652	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
Description	FY2026	7/31/26		2 Months		9/30/26	FY 2027	

Operations & Maintenance						
Field Expenditures						
Landscape Maintenace (Yellowstone)	$68,894	$54,479	$10,894	$65,373	$68,894	
Lake Maintenance (Innovative Fountain Srvc)	34,960	23,035	4,800	27,835	34,960	
Waterfall/Entry Pond Maintenance (Innovative Fountain Srvc)	8,860	8,520	510	9,030	10,000	
Lake Fountains Maintenance (Innovative Fountain Srvc)	4,348	2,300	540	2,840	4,348	
Management	6,000	5,000	1,000	6,000	6,000	
Utilities	10,000	3,686	1,000	4,686	10,000	
General Maintenance	3,000	538	2,462	3,000	5,000	
TOTAL FIELD EXPENDITURES	$136,062	$97,558	$21,206	$118,764	$139,202	
						
TOTAL EXPENDITURES	$267,351	$190,154	$38,756	$228,910	$274,854	

Other Sources/Uses						
Capital Reserve Transfer Out	$55,629	$-	$55,629	$55,629	$	47,126	
TOTAL OTHER SOURCES/USES	$55,629	$-	$55,629	$55,629	$47,126	
						
EXCESS REVENUES (EXPENDITURES)	$-	$134,440	$(92,425)	$42,015	$-	

REVENUES

Special Assessments-Tax Roll
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year.
Interest
The District earns interest on the monthly average collected balance for each of their investment accounts.

Expenditures - Administrative

Supervisors Fees
Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting in which they attend. The budgeted amount for the fiscal year is based on all supervisors attending 4 meetings.
FICA Taxes
Payroll taxes on Board of Supervisor’s compensation. The budgeted amount for the fiscal year is calculated at 7.65% of the total Board of Supervisor’s payroll expenditures.
Engineering
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.
Attorney
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.
Annual Audit
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from engagement letter.
Assessment Roll Administration
GMS, LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.
Arbitrage Rebate
The District is required to annually have an arbitrage rebate calculation on the District’s Series 2015 & 2017 Special Assessment Revenue Bonds. The District will contract with an Independent Certified Accounting Firm to calculate the rebate liability and submit a report to the District.
Dissemination Agent
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.
Trustee Fees
The District bonds will be held and administered by a Trustee. This represents the trustee annual fee.
Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.
Information Technology
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services, LLC.
Website Maintenance
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS, LLC and updated monthly.
Communication - Telephone
Phone, internet, and Wi-Fi service for Office.
Postage and Delivery
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.
Insurance General Liability
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon estimated premiums.
Printing and Binding
Copies used in the preparation of agenda packages, required mailings, and other special projects.

Expenditures - Administrative (continued)

Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.
Other Current Charges
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.
Office Supplies
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.
Due, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for $175.

Expenditures – 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 include annual and plant rotation and mulch installation.
Contract	Monthy	Annual	
YellowStone Landscape	$3,406	$40,874	
Other Services	$2,170	$26,044	
Contingency	$165	$1,976	
Total	$5,741	$68,894	
Lake Maintenance
The District has contracted with vendor Innovative Fountain Services to provide monthly water management services to all the lakes throughout the District and carp restocking.
Contract	Description	Monthy	Annual	
Innovative Fountain	Lake Maintenance	$2,400	$28,800	
Innovative Fountain	Triploid Grass Carp		$3,500	
	Contingency		$2,660	
	Total	$2,400	$34,960	
Waterfall/Pond Entry Maintenance
The District has contracted with Innovative Fountain Services to provide maintenance services to waterfalls and pond at community entrance on a monthly basis.
Lake Fountains Maintenance
The District has contracted with Innovative Fountain Services to provide fountain maintenance for the four fountains within the District.
Contract	Quarterly	Annual	
Innovative Fountain Srvc	$540	$2,160	
Contingency		$2,188	
Total	$540	$4,348	
Management Company
The District has contracted with Vesta Property Services, Inc. to provide supervision and on-site management services for the District.

Contract	Monthy	Annual	
Vesta	$500	$6,000	
Utilities
Estimated cost for electric, irrigation and water provided by JEA. That includes cost share for reimbursement of JEA irrigation to Celestina Master HOA and Celestina North HOA for electric and water for fountains.
General Maintenance
Estimated cost for general maintenance services of the district.
Capital Reserve Transfer
The District has established a maintenance reserve to fund the capital projects and renewal and replacement of the District’s capital related facilities.

Approved Budget
Debt Service Series 2015 Special Assessment Bonds

Description

Adopted Budget
FY2026

Actuals Thru	Projected Next  Projected Thru

7/31/26

	2 Months	

9/30/26

Approved Budget
FY 2027

REVENUES:

Special Assessments-On Roll	$429,732	$432,059	$-	$432,059	$429,732	
Interest Earnings	15,000	18,721	3,090	21,811	15,000	
Carry Forward Surplus (1)	424,101	426,224	-	426,224	464,829	
TOTAL REVENUES	$868,834	$877,005	$3,090	$880,095	$909,561	

EXPENDITURES:

Interest - 11/1	$136,728	$136,728	$-	$136,728	$133,541	
Special Call - 11/1	$-	5,000	-	5,000	140,000	
Principal - 11/1	140,000	140,000	-	140,000	160,000	
Interest - 5/1	133,666	133,538	-	133,538	129,541	
TOTAL EXPENDITURES	$410,394	$415,266	$-	$415,266	$563,081	

Other Sources/(Uses)

Interfund transfer In/(Out)	$-	$-	-	-	$-	
TOTAL OTHER SOURCES/(USES)	$-	$-	$-	$-	$-	
						
TOTAL EXPENDITURES	$410,394	$415,266	$-	$415,266	$563,081	
						
EXCESS REVENUES (EXPENDITURES)	$458,440	$461,739	$3,090	$464,829	$346,480	

(1) Carry Forward is Net of Reserve Requirement	
Interest Due 11/1/27	
$129,540.63	
	Principal Due 11/1/27	$165,000.00	
		$294,540.63	

Community Development District	Series 2015, Special Assessment Bonds	
Date	Balance	Principal	Interest	Annual	
					
11/1/26	5,260,000	160,000	133,541	427,081	
5/1/27	5,100,000	-	129,541	-	
11/1/27	5,100,000	165,000	129,541	424,081	
5/1/28	4,935,000	-	125,416	-	
11/1/28	4,935,000	175,000	125,416	425,831	
5/1/29	4,760,000	-	121,041	-	
11/1/29	4,760,000	185,000	121,041	427,081	
5/1/30	4,575,000	-	116,416	-	
11/1/30	4,575,000	195,000	116,416	427,831	
5/1/31	4,380,000	-	111,541	-	
11/1/31	4,380,000	200,000	111,541	423,081	
5/1/32	4,180,000	-	106,541	-	
11/1/32	4,180,000	210,000	106,541	423,081	
5/1/33	3,970,000	-	101,291	-	
11/1/33	3,970,000	225,000	101,291	427,581	
5/1/34	3,745,000	-	95,666	-	
11/1/34	3,745,000	235,000	95,666	426,331	
5/1/35	3,510,000	-	89,791	-	
11/1/35	3,510,000	245,000	89,791	424,581	
5/1/36	3,265,000	-	83,666	-	
11/1/36	3,265,000	260,000	83,666	427,331	
5/1/37	3,005,000	-	77,003	-	
11/1/37	3,005,000	270,000	77,003	424,006	
5/1/38	2,735,000	-	70,084	-	
11/1/38	2,735,000	285,000	70,084	425,169	
5/1/39	2,450,000	-	62,781	-	
11/1/39	2,450,000	300,000	62,781	425,563	
5/1/40	2,150,000	-	55,094	-	
11/1/40	2,150,000	315,000	55,094	425,188	
5/1/41	1,835,000	-	47,022	-	
11/1/41	1,835,000	330,000	47,022	424,044	
5/1/42	1,505,000	-	38,566	-	
11/1/42	1,505,000	350,000	38,566	427,131	
5/1/43	1,155,000	-	29,597	-	
11/1/43	1,155,000	365,000	29,597	424,194	
5/1/44	790,000	-	20,244	-	
11/1/44	790,000	385,000	20,244	425,488	
5/1/45	405,000	-	10,378	-	
11/1/45	405,000	405,000	10,378	425,756	
Totals		$ 5,260,000	$ 3,116,891	$ 8,510,431	

Community Development District
Approved Budget
Debt Service Series 2017 Special Assessment Bonds

Description

Adopted Budget
FY2026

Actuals Thru	Projected Next  Projected Thru

7/31/26

	2 Months	

9/30/26

Approved Budget
FY 2027

REVENUES:

Special Assessments-On Roll	$364,708	$366,703	$-	$366,703	$364,708	
Interest Earnings	15,000	16,287	2,572	18,859	15,000	
Carry Forward Surplus (1)	378,015	378,274	-	378,274	426,483	

T

OTAL REVENUES	$757,723	$761,264	$2,572	$763,836	$806,191	

EXPENDITURES:

Interest - 11/1	$109,884	$109,884	$-	$109,884	$107,469	
Principal - 11/1	115,000	115,000	-	115,000	120,000	
Special Call - 11/1	-	5,000	-	5,000	145,000	
Interest - 5/1	107,584	107,469	-	107,469	105,069	

TOTAL EXPENDITURES	
$332,469	
$337,353	
$-	
$337,353	
$477,538	

Other Sources/(Uses)

Interfund transfer In/(Out)	$-	$-	$-	$-	$-	
TOTAL OTHER SOURCES/(USES)	$-	$-	$-	$-	$-	
TOTAL EXPENDITURES	$332,469	$337,353	$-	$337,353	$477,538	
						
EXCESS REVENUES (EXPENDITURES)	$425,254	$423,911	$2,572	$426,483	$328,653	

(1) Carry Forward is Net of Reserve Requirement	
Interest Due 11/1/27	
$105,068.75	
	Principal Due 11/1/27	$125,000.00	
		  $230,068.75 	

Community Development District	Series 2017, Special Assessment Bonds	
Date	Balance	Principal	Interest	Annual	
					
11/1/26	4,470,000	120,000	107,469	334,938	
5/1/27	4,350,000		105,069	-	
11/1/27	4,350,000	125,000	105,069	335,138	
5/1/28	4,225,000		102,569	-	
11/1/28	4,225,000	130,000	102,569	335,138	
5/1/29	4,095,000		99,563	-	
11/1/29	4,095,000	140,000	99,563	339,125	
5/1/30	3,955,000		96,325	-	
11/1/30	3,955,000	145,000	96,325	337,650	
5/1/31	3,810,000		92,972	-	
11/1/31	3,810,000	150,000	92,972	335,944	
5/1/32	3,660,000		89,503	-	
11/1/32	3,660,000	160,000	89,503	339,006	
5/1/33	3,500,000		85,803	-	
11/1/33	3,500,000	165,000	85,803	336,606	
5/1/34	3,335,000		81,988	-	
11/1/34	3,335,000	175,000	81,988	338,975	
5/1/35	3,160,000		77,941	-	
11/1/35	3,160,000	180,000	77,941	335,881	
5/1/36	2,980,000		73,778	-	
11/1/36	2,980,000	190,000	73,778	337,556	
5/1/37	2,790,000		69,384	-	
11/1/37	2,790,000	195,000	69,384	333,769	
5/1/38	2,595,000		64,875	-	
11/1/38	2,595,000	205,000	64,875	334,750	
5/1/39	2,390,000		59,750	-	
11/1/39	2,390,000	215,000	59,750	334,500	
5/1/40	2,175,000		54,375	-	
11/1/40	2,175,000	230,000	54,375	338,750	
5/1/41	1,945,000		48,625	-	
11/1/41	1,945,000	240,000	48,625	337,250	
5/1/42	1,705,000		42,625	-	
11/1/42	1,705,000	250,000	42,625	335,250	
5/1/43	1,455,000		36,375	-	
11/1/43	1,455,000	265,000	36,375	337,750	
5/1/44	1,190,000		29,750	-	
11/1/44	1,190,000	275,000	29,750	334,500	
5/1/45	915,000		22,875	-	
11/1/45	915,000	290,000	22,875	335,750	
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		$ 4,470,000	$ 2,823,006	$ 7,400,475	

Isles of Bartram Park
Community Development District
Approved Budget Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next Projected Thru	Approved Budget	
Description	FY2026	7/31/26		2 Months		9/30/26	FY 2027	

REVENUES:						
Capital Reserve Transfer In	$55,629	$-	$55,629	$55,629	$47,126	
Interest Income	1,500	1,963	396	2,359	1,500	
Carry Forward Balance	134,023	98,818	-	98,818	152,037	
TOTAL REVENUES	$191,152	$100,780	$56,025	$156,805	$200,663	

EXPENDITURES:						
Capital Outlay	$-	$-	$-	$-	$-	
Repair and Maintenance	10,000	-	-	-	10,000	
Other Current Charges	-	4,544	224	4,768	5,000	
TOTAL EXPENDITURES	$10,000	$4,544	$224	$4,768	$15,000	

Other Sources/Uses						
Transfer In/(Out)	$-	$-	$-	$-	$-	
TOTAL OTHER SOURCES/(USES)	$-	$-	$-	$-	$-	
						
EXCESS REVENUES (EXPENDITURES)	$181,152	$96,236	$55,801	$152,037	$185,663	

Isles of Bartram Park
Community Development District
Non-Ad Valorem Assessments Comparison
.

Neighbo rhood	O&M Units	Bonds Unit
2015	Bonds Units
2017	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
							Series 2015 Series 2017	Series 2015	Series 2017	Total	Series 2015 Series 2017	Series 2015	Series 2017	Total	

68'	
219	
126	
90	
$533	
$533	
$0	
$1,205	
$1,205	
$1,205	
$1,205	
$0	
$1,738	
$1,738	
$1,738	
$1,738	
$0	
73'	202	106	91	$533	$533	$0	$1,388	$1,389	$1,388	$1,389	$0	$1,921	$1,922	$1,921	$1,922	$0	
83'	178	88	87	$533	$533	$0	$1,458	$1,458	$1,458	$1,458	$0	$1,991	$1,991	$1,991	$1,991	$0	
83'	0	0	1	$533	$533	$0	$0	$1,165	$0	$1,165	$0	$533	$1,698	$533	$1,698	$0	
90'	36	19	16	$533	$533	$0	$1,572	$1,572	$1,572	$1,572	$0	$2,105	$2,104	$2,105	$2,104	$0	
Total	635	339	285												

A.

RESOLUTION 2026-07
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Isles of Bartram Park Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) 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 general-purpose government(s) 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 on the Proposed Budget 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 in accordance with Section 189.016, Florida Statutes; 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.

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

SECTION 1.  BUDGET

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, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A 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 as set forth in Exhibit A.

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 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 this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 4.	EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 28th DAY OF AUGUST, 2026.
ATTEST:	ISLES OF BARTRAM PARK COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors
Exhibit A:	FY 2027 Budget

B.

RESOLUTION 2026-08
[FY 2027 ASSESSMENT RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2027 ADOPTED BUDGET(S); 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, 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, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District and, regardless of the imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and

WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget.

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

FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).

OPERATIONS AND MAINTENANCE ASSESSMENTS.

Benefit 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 Exhibit A and Exhibit B and is hereby found to be fair and reasonable.

O&M Assessment Imposition. Pursuant to Chapter 190, Florida Statutes, a special assessment for operations and maintenance (“O&M Assessment(s)”) is hereby levied and imposed on benefitted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.

Maximum Rate. 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.

DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certifies for collection the FY 2027 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staff to affect the collection of the same.

COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST. Pursuant to Chapter 190,
Florida Statutes, the District is authorized to collect and enforce the Assessments as set forth below.

Tax Roll Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on the “Tax Roll Property” identified in Exhibit B shall be collected by the County Tax Collector at the same time and in the same manner as County property taxes in accordance with Chapter 197, Florida Statutes (“Uniform Method”). That portion of the 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 property taxes. The District’s Board finds and determines that such collection method is an efficient method of collection for the Tax Roll Property.

Future Collection Methods. The District’s decision to collect 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.

ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certified for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. 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 Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll.

APPROVAL OF PRIOR ACTIONS. The actions of the Chairman, Vice Chairman, Secretary, Treasurer, Assistant Secretaries, and all District Staff in finalizing the Assessments and Assessment Roll as provided herein are hereby ratified, approved, and confirmed in all respects.

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

[CONTINUED ON NEXT PAGE]

PASSED AND ADOPTED THIS 28th DAY OF AUGUST, 2026.

ATTEST:	ISLES OF BARTRAM PARK COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget
Exhibit B:	Assessment Roll

TWELFTH ORDER OF BUSINESS

RESOLUTION 2026-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ADOPTING RULES OF PROCEDURE; 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 created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, Chapter 190, Florida Statutes, authorizes the District to adopt rules to govern the administration of the District and to adopt resolutions as may be necessary for the conduct of District business; and

WHEREAS, to provide for efficient and effective District operations and to maintain compliance with recent changes to Florida law, the Board of Supervisors finds that it is in the best interests of the District to adopt by resolution the Rules of Procedure attached hereto as Exhibit A for immediate use and application; and

WHEREAS, the Board of Supervisors has complied with applicable Florida law concerning rule development and adoption.

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

SECTION 1. The attached Rules of Procedure are hereby adopted pursuant to this resolution as necessary for the conduct of District business. These Rules of Procedure replace all prior versions of the Rules of Procedure, and shall stay in full force and effect until such time as the Board of Supervisors may amend these rules in accordance with Chapter 190, Florida Statutes.

SECTION 2. If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 3. This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 28th day of August, 2026.

ATTEST:	ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair, Board of Supervisors

Exhibit A:	Rules of Procedure

EXHIBIT A:
RULES OF PROCEDURE

RULES OF PROCEDURE
ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT RULE NO. 	
EFFECTIVE AS OF 	, 2026 TABLE OF CONTENTS
Rule 1.0	General	2
Rule 1.1	Board of Supervisors; Officers and Voting.	3
Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.	7
Rule 1.3	Public Meetings, Hearings, and Workshops	10
Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse	15
Rule 2.0	Rulemaking Proceedings	16
Rule 3.0	Competitive Purchase	31
Rule 3.1	Procedure Under the Consultants’ Competitive Negotiations Act	36
Rule 3.2	Procedure Regarding Auditor Selection.	40
Rule 3.3	Purchase of Insurance	44
Rule 3.4	Pre-qualification	46
Rule 3.5	Construction Contracts, Not Design-Build.	51
Rule 3.6	Construction Contracts, Design-Build.	56
Rule 3.7	Payment and Performance Bonds	61
Rule 3.8	Goods, Supplies, and Materials	62
Rule 3.9	Maintenance Services	66
Rule 3.10	Contractual Services	69
Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5,
3.6, 3.8, and 3.9.	70
Rule 4.0	Effective Date	73

The Isles of Bartram Park Community Development District (the “District”) was created pursuant to the provisions of Chapter 190 of the Florida Statutes, and was established to provide for the ownership, operation, maintenance, and provision of various capital facilities and services within its jurisdiction. The purpose of these rules (the “Rules”) is to describe the general operations of the District.

Definitions located within any section of these Rules shall be applicable within all other sections, unless specifically stated to the contrary.

Unless specifically permitted by a written agreement with the District, the District does not accept documents filed by e-mail or facsimile transmission. Filings are only accepted during normal business hours.

A Rule of the District shall be effective upon adoption by affirmative vote of the District Board. After a Rule becomes effective, it may be repealed or amended only through the rulemaking procedures specified in these Rules. Notwithstanding, the District may immediately suspend the application of a Rule if the District determines that the Rule conflicts with Florida law. In the event that a Rule conflicts with Florida law and its application has not been suspended by the District, such Rule should be interpreted in the manner that best effectuates the intent of the Rule while also complying with Florida law. If the intent of the Rule absolutely cannot be effectuated while complying with Florida law, the Rule shall be automatically suspended.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

Board of Supervisors. The Board of Supervisors of the District (the “Board”) shall consist of five (5) members. Members of the Board (“Supervisors”) appointed by ordinance or rule or elected by landowners must be citizens of the United States of America and residents of the State of Florida. Supervisors elected or appointed by the Board to elector seats must be citizens of the United States of America, residents of the State of Florida and of the District and registered to vote with the Supervisor of Elections of the county in which the District is located and for those elected, shall also be qualified to run by the Supervisor of Elections. The Board shall exercise the powers granted to the District under Florida law.

Supervisors shall hold office for the term specified by Section 190.006 of the Florida Statutes. If, during the term of office, any Board member(s) vacates their office, the remaining member(s) of the Board shall fill the vacancies by appointment for the remainder of the term(s). If three or more vacancies exist at the same time, a quorum, as defined herein, shall not be required to appoint replacement Board members.
Three (3) members of the Board shall constitute a quorum for the purposes of conducting business, exercising powers and all other purposes. A Board member shall be counted toward the quorum if physically present at the meeting, regardless of whether such Board member is prohibited from, or abstains from, participating in discussion or voting on a particular item.

Action taken by the Board shall be upon a majority vote of the members present, unless otherwise provided in the Rules or required by law. Subject to Rule 1.3(10), a Board member participating in the Board meeting by teleconference or videoconference shall be entitled to vote and take all other action as though physically present.

Unless otherwise provided for by an act of the Board, any one Board member may attend a mediation session on behalf of the Board. Any agreement resulting from such mediation session must be approved pursuant to subsection (1)(c) of this Rule.

Officers. At the first Board meeting held after each election where the newly elected members take office, the Board shall select a Chairperson, Vice-Chairperson, Secretary, Assistant Secretary, and Treasurer.
The Chairperson must be a member of the Board. If the Chairperson resigns from that office or ceases to be a member of the Board, the Board shall select a Chairperson. The Chairperson serves at the pleasure of the Board. The Chairperson shall be authorized to execute resolutions and contracts on the District’s behalf. The Chairperson shall convene and conduct all meetings of the Board. In the event the Chairperson is unable to attend a

meeting, the Vice-Chairperson shall convene and conduct the meeting. The Chairperson or Vice-Chairperson may delegate the responsibility of conducting the meeting to the District’s manager (“District Manager”) or District Counsel, in whole or in part.
The Vice-Chairperson shall be a member of the Board and shall have such duties and responsibilities as specifically designated by the Board from time to time. The Vice-Chairperson has the authority to execute resolutions and contracts on the District’s behalf in the absence of the Chairperson. If the Vice-Chairperson resigns from office or ceases to be a member of the Board, the Board shall select a Vice-Chairperson. The Vice-Chairperson serves at the pleasure of the Board.

The Secretary of the Board serves at the pleasure of the Board and need not be a member of the Board. The Secretary shall be responsible for maintaining the minutes of Board meetings and may have other duties assigned by the Board from time to time. An employee of the District Manager may serve as Secretary. The Secretary shall be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

The Treasurer need not be a member of the Board but must be a resident of the State of Florida. The Treasurer shall perform duties described in Section 190.007(2) and (3) of the Florida Statutes, as well as those assigned by the Board from time to time. The Treasurer shall serve at the pleasure of the Board. The Treasurer shall either be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

In the event that both the Chairperson and Vice-Chairperson are absent from a Board meeting and a quorum is present, the Board may designate one of its members or a member of District staff to convene and conduct the meeting. In such circumstances, any of the Board members present are authorized to execute agreements, resolutions, and other documents approved by the Board at such meeting. In the event that the Chairperson and Vice-Chairperson are both unavailable to execute a document previously approved by the Board, the Secretary or any Assistant Secretary may execute such document.

The Board may assign additional duties to District officers from time to time, which include, but are not limited to, executing documents on behalf of the District.

The Chairperson, Vice-Chairperson, and any other person authorized by District Resolution may sign checks and warrants for the District, countersigned by the Treasurer or other persons authorized by the Board.

Committees. The Board may establish committees of the Board, either on a permanent or temporary basis, to perform specifically designated functions. Committees may include individuals who are not members of the Board. Such functions may include, but are not limited to, review of bids, proposals, and qualifications, contract negotiations, personnel matters, and budget preparation.

Record Book. The Board shall keep a permanent record book entitled “Record of Proceedings,” in which shall be recorded minutes of all meetings, resolutions, proceedings, certificates, and corporate acts. The Records of Proceedings shall be located at a District office and shall be available for inspection by the public.

Meetings. For each fiscal year, the Board shall establish a schedule of regular meetings, which shall be published in a newspaper of general circulation within the county or counties in which the District is located and filed with the local general-purpose governments within whose boundaries the District is located. All meetings of the Board and committees serving an advisory function shall be open to the public in accord with the provisions of Chapter 286 of the Florida Statutes.
Votes Required. No Board member who is present at any meeting of the District Board at which an official decision, ruling, or other official act is to be taken or adopted may abstain from voting in regard to any such decision, ruling, or act; and a vote shall be recorded or counted for each such Board member present, except when, with respect to any such member, there is, or appears to be, a possible conflict of interest under the provisions of s. 112.311, s. 112.313, or s. 112.3143 of the Florida Statutes.

Voting Conflict of Interest. The Board shall comply with Section 112.3143 of the Florida Statutes, so as to ensure the proper disclosure of conflicts of interest on matters coming before the Board for a vote. For the purposes of this section, “voting conflict of interest” shall be governed by the Florida Constitution and Chapters 112 and 190 of the Florida Statutes, as amended from time to time. Generally, a voting conflict exists when a Board member is called upon to vote on an item which would inure to the Board member’s special private gain or loss or the Board member knows would inure to the special private gain or loss of a principal by whom the Board member is retained, the parent organization or subsidiary of a corporate principal, a business associate, or a relative including only a father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, and daughter-in-law.

When a Board member knows the member has a conflict of interest on a matter coming before the Board, the member should notify the Board’s

Secretary prior to participating in any discussion with the Board on the matter. The member shall publicly announce the conflict of interest at the meeting. This announcement shall appear in the minutes.

If the Board member was elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, the Board member may vote or abstain from voting on the matter at issue. If the Board member was elected by electors residing within the District, the Board member is prohibited from voting on the matter at issue. In the event that the Board member intends to abstain or is prohibited from voting, such Board member shall not participate in the discussion on the item subject to the vote.
The Board’s Secretary shall prepare a Memorandum of Voting Conflict (Form 8B) which shall then be signed by the Board member, filed with the Board’s Secretary, and provided for attachment to the minutes of the meeting within fifteen (15) days of the meeting.

If a Board member inadvertently votes on a matter and later learns he or she has a conflict on the matter, the member shall immediately notify the Board’s Secretary. Within fifteen (15) days of the notification, the member shall file the appropriate Memorandum of Voting Conflict, which will be attached to the minutes of the Board meeting during which the vote on the matter occurred. The Memorandum of Voting Conflict shall immediately be provided to other Board members and shall be read publicly at the next meeting held subsequent to the filing of the Memorandum of Voting Conflict. The Board member’s vote is unaffected by this filing.

It is not a conflict of interest for a Board member, the District Manager, or an employee of the District to be a stockholder, officer or employee of a landowner or of an entity affiliated with a landowner.

In the event that a Board member elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, has a continuing conflict of interest, such Board member is permitted to file a Memorandum of Voting Conflict at any time in which it shall state the nature of the continuing conflict. Only one such continuing Memorandum of Voting Conflict shall be required to be filed for each term the Board member is in office.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.3143, 190.006, 190.007, 286.012, Fla. Stat.

Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.

District Offices. Unless otherwise designated by the Board, the official District office shall be the District Manager’s office identified by the District Manager. If the District Manager’s office is not located within the county in which the District is located, the Board shall designate a local records office within such county which shall at a minimum contain, but not be limited to, the following documents:

Agenda packages for prior 24 months and next meeting;

Official minutes of meetings, including adopted resolutions of the Board;

Names and addresses of current Board members and District Manager, unless such addresses are protected from disclosure by law;
Adopted engineer’s reports;

Adopted assessment methodologies/reports;

Adopted disclosure of public financing;

Limited Offering Memorandum for each financing undertaken by the District;

Proceedings, certificates, bonds given by all employees, and any and all corporate acts;
District policies and rules;

Fiscal year end audits; and

Adopted budget for the current fiscal year.

The District Manager shall ensure that each District records office contains the documents required by Florida law.

Public Records. District public records include all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received in connection with the transaction of official business of the District. All District public records not otherwise restricted by law may be copied or inspected at the District Manager’s office during regular business hours. Certain District records can also be inspected and copied at the District’s local records office during regular business hours. All written public records requests shall be directed to the Secretary who by these rules is appointed as the

District’s records custodian. Regardless of the form of the request, any Board member or staff member who receives a public records request shall immediately forward or communicate such request to the Secretary for coordination of a prompt response. The Secretary, after consulting with District Counsel as to the applicability of any exceptions under the public records laws, shall be responsible for responding to the public records request. At no time can the District be required to create records or summaries of records, or prepare opinions regarding District policies, in response to a public records request.
Service Contracts. Any contract for services, regardless of cost, shall include provisions required by law that require the contractor to comply with public records laws. The District Manager shall be responsible for initially enforcing all contract provisions related to a contractor’s duty to comply with public records laws.

Fees; Copies. Copies of public records shall be made available to the requesting person at a charge of $0.15 per page for one-sided copies and $0.20 per page for two-sided copies if not more than 8 ½ by 14 inches. For copies of public records in excess of the sizes listed in this section and for outside duplication services, the charge shall be equal to the actual cost of reproduction. Certified copies of public records shall be made available at a charge of one dollar ($1.00) per page. If the nature or volume of records requested requires extensive use of information technology resources or extensive clerical or supervisory assistance, the District may charge, in addition to the duplication charge, a special service charge that is based on the cost the District incurs to produce the records requested. This charge may include, but is not limited to, the cost of information technology resource, employee labor, and fees charged to the District by consultants employed in fulfilling the request. In cases where the special service charge is based in whole or in part on the costs incurred by the District due to employee labor, consultant fees, or other forms of labor, those portions of the charge shall be calculated based on the lowest labor cost of the individual(s) who is/are qualified to perform the labor, taking into account the nature or volume of the public records to be inspected or copied. The charge may include the labor costs of supervisory and/or clerical staff whose assistance is required to complete the records request, in accordance with Florida law. For purposes of this Rule, the word “extensive” shall mean that it will take more than 15 minutes to locate, review for confidential information, copy and re-file the requested material. In cases where extensive personnel time is determined by the District to be necessary to safeguard original records being inspected, the special service charge provided for in this section shall apply. If the total fees, including but not limited to special service charges, are anticipated to exceed twenty-five dollars ($25.00), then, prior to commencing work on the request, the District will inform the person making the public records request of the estimated cost, with the understanding that the final cost may vary from that estimate. If the person making the public records request decides to proceed with the request, payment of the estimated cost is required in advance. Should the person fail to pay the estimate, the District is under no duty to produce the requested records. After the request has been fulfilled, additional payments or credits may be

due. The District is under no duty to produce records in response to future records requests if the person making the request owes the District for past unpaid duplication charges, special service charges, or other required payments or credits.

Records Retention. The Secretary of the District shall be responsible for retaining the District’s records in accordance with applicable Florida law.

Policies. The Board may adopt policies related to the conduct of its business and the provision of services either by resolution or motion.
Financial Disclosure Coordination. Unless specifically designated by Board resolution otherwise, the Secretary shall serve as the Financial Disclosure Coordinator (“Coordinator”) for the District as required by the Florida Commission on Ethics (“Commission”). The Coordinator shall create, maintain and update a list of the names, e-mail addresses, physical addresses, and names of the agency of, and the office or position held by, all Supervisors and other persons required by Florida law to file a statement of financial interest due to his or her affiliation with the District (“Reporting Individual”). The Coordinator shall provide this list to the Commission by February 1 of each year, which list shall be current as of December 31 of the prior year. Each Supervisor and Reporting Individual shall promptly notify the Coordinator in writing if there are any changes to such person’s name, e-mail address, or physical address. Each Supervisor and Reporting Individual shall promptly notify the Commission in the manner prescribed by the Commission if there are any changes to such person’s e-mail address.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.31446(3), 112.3145(8)(a)1., 119.07, 119.0701, 190.006, Fla. Stat.

Rule 1.3	Public Meetings, Hearings, and Workshops.

Notice. Except in emergencies, or as otherwise authorized or required by statute or these Rules, at least seven (7) days’, but not more than thirty (30) days’ public notice shall be given of any public meeting, hearing or workshop of the Board. Public notice shall be given by publication in a newspaper of general circulation within the county or counties in which the District is located. A newspaper is deemed to be a newspaper of “general circulation” in the county in which the District is located if such newspaper has been in existence for two (2) years at the time of publication of the applicable notice (unless no newspaper within the county has been published for such length) and satisfies the criteria of section 50.011(1) of the Florida Statutes, or if such newspaper is a direct successor of a newspaper which has been so published, as such provisions may be amended from time to time by law. The annual meeting notice required to be published by Section 189.015 of the Florida Statutes, shall be published as provide in Chapter 50 of the Florida Statutes, and such notice published consistent therewith shall satisfy the requirement to give at least seven (7) days’ public notice as required herein. Each Notice shall state, as applicable:
The date, time and place of the meeting, hearing or workshop;

A brief description of the nature, subjects, and purposes of the meeting, hearing, or workshop;
The District office address for the submission of requests for copies of the agenda, as well as a contact name and telephone number for verbal requests for copies of the agenda; and

The following or substantially similar language: “Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (904) (904) 940-5850. If you are hearing or speech impaired, please contact the Florida Relay Service at 1 (800) 955-8770 or 1 (800) 955-8771, who can aid you in contacting the District Office.”
The following or substantially similar language: “A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made including the testimony and evidence upon which the appeal is to be based.”

The following or substantially similar language: “The meeting [or hearing or workshop] may be continued in progress without additional notice to a time, date, and location stated on the record.”

The date, time, and place of each meeting, hearing, or workshop of the Board shall additionally be posted on the District’s website at least seven (7) days prior to such meeting, hearing, or workshop.
Mistake. In the event that a meeting is held under the incorrect assumption that notice required by law and these Rules has been given, the Board at its next properly noticed meeting shall cure such defect by considering the agenda items from the prior meeting individually and anew.
Agenda. The District Manager, under the guidance of District Counsel and the Chairperson or Vice-Chairperson, shall prepare an agenda of the meeting/hearing/workshop. The agenda and any meeting materials available in an electronic format, excluding any i) confidential and ii) confidential and exempt information, shall be available to the public at least seven (7) days before the meeting/hearing/workshop, except in an emergency. Meeting materials shall be defined as, and limited to, the agenda, meeting minutes, resolutions, and agreements of the District that District staff deems necessary for Board approval. Inclusion of additional materials for Board consideration other than those defined herein as “meeting materials” shall not convert such materials into “meeting materials.” For good cause, the agenda may be changed after it is first made available for distribution, and additional materials may be added or provided under separate cover at the meeting. The requirement of good cause shall be liberally construed to allow the District to efficiently conduct business and to avoid the expenses associated with special meetings.

The District may, but is not required to, use the following format in preparing its agenda for its regular meetings:
Call to order Roll call
Public comments Organizational matters Review of minutes
Specific items of old business Specific items of new business Staff reports
District Counsel
District Engineer
District Manager
Financial Report
Approval of Expenditures Supervisor’s requests and comments

Adjournment

Minutes. The Secretary shall be responsible for preparing and keeping the minutes of each meeting of the Board. Minutes shall be corrected and approved by the Board at a subsequent meeting. The Secretary may work with other staff members in preparing draft minutes for the Board’s consideration.
Special Requests. Persons wishing to receive, by mail, notices or agendas of meetings, may so advise the District Manager or Secretary at the District Office. Such persons shall furnish a mailing address in writing and shall be required to pre-pay the cost of the copying and postage.

Emergency Meetings. The Chairperson, or Vice-Chairperson if the Chairperson is unavailable, upon consultation with the District Manager and District Counsel, if available, may convene an emergency meeting of the Board without first having complied with sections (1) and (3) of this Rule, to act on emergency matters that may affect the public health, safety, or welfare. Whenever possible, the District Manager shall make reasonable efforts to provide public notice and notify all Board members of an emergency meeting twenty-four (24) hours in advance. Reasonable efforts may include telephone notification. Notice of the emergency meeting must be provided both before and after the meeting on the District’s website, if it has one. Whenever an emergency meeting is called, the District Manager shall be responsible for notifying at least one newspaper of general circulation within the county in which the District is located. After an emergency meeting, the Board shall publish in a newspaper of general circulation within the county in which the District is located, the time, date and place of the emergency meeting, the reasons why an emergency meeting was necessary, and a description of the action taken. Actions taken at an emergency meeting may be ratified by the Board at a regularly noticed meeting subsequently held.

Public Comment. The Board shall set aside a reasonable amount of time at each meeting for public comment and members of the public shall be permitted to provide comment on any proposition before the Board. The portion of the meeting generally reserved for public comment shall be identified in the agenda. Policies governing public comment may be adopted by the Board in accordance with Florida law.
Budget Hearing. Notice of hearing on the annual budget(s) shall be in accord with Section 190.008 of the Florida Statutes. Once adopted in accord with Section
190.008 of the Florida Statutes, the annual budget(s) may be amended from time to time by action of the Board or as otherwise provided in the resolution approving the annual budget(s). Approval of invoices by the Board in excess of the funds allocated to a particular budgeted line item shall serve to amend the budgeted line item.

Public Hearings. Notice of required public hearings shall contain the information required by applicable Florida law and by these Rules applicable to meeting notices and shall be mailed and published as required by Florida law. The District Manager shall ensure that all such notices, whether mailed or published, contain the information required by Florida law and these Rules and are mailed and published as required by Florida law. Public hearings may be held during Board meetings when the agenda includes such public hearing.

Participation by Teleconference/Videoconference. District staff may participate in Board meetings by teleconference or videoconference. Board members may also participate in Board meetings by teleconference or videoconference if in the good judgment of the Board extraordinary circumstances exist; provided however, at least three Board members must be physically present at the meeting location to establish a quorum. Such extraordinary circumstances shall be presumed when a Board member participates by teleconference or videoconference, unless a majority of the Board members physically present determines that extraordinary circumstances do not exist.

Board Authorization. The District has not adopted Robert’s Rules of Order. For each agenda item, there shall be discussion permitted among the Board members during the meeting. Unless such procedure is waived by the Board, approval or disapproval of resolutions and other proposed Board actions shall be in the form of a motion by one Board member, a second by another Board member, and an affirmative vote by the majority of the Board members present. Any Board member, including the Chairperson, can make or second a motion.

Continuances. Any meeting or public hearing of the Board may be continued without re-notice or re-advertising provided that:

The Board identifies on the record at the original meeting a reasonable need for a continuance;
The continuance is to a specified date, time, and location publicly announced at the original meeting; and

The public notice for the original meeting states that the meeting may be continued to a date and time and states that the date, time, and location of any continuance shall be publicly announced at the original meeting and posted at the District Office immediately following the original meeting.

Attorney-Client Sessions. An Attorney-Client Session is permitted when the District’s attorneys deem it necessary to meet in private with the Board to discuss pending litigation to which the District is a party before a court or administrative agency or as may be authorized by law. The District’s attorney must request such session at a public meeting. Prior to holding the Attorney-Client Session, the District must give reasonable public notice of the time and date of the session and

the names of the persons anticipated to attend the session. The session must commence at an open meeting in which the Chairperson or Vice-Chairperson announces the commencement of the session, the estimated length of the session, and the names of the persons who will be attending the session. The discussion during the session is confined to settlement negotiations or strategy related to litigation expenses or as may be authorized by law. Only the Board, the District’s attorneys (including outside counsel), the District Manager, and the court reporter may attend an Attorney-Client Session. During the session, no votes may be taken and no final decisions concerning settlement can be made. Upon the conclusion of the session, the public meeting is reopened, and the Chairperson or Vice-Chairperson must announce that the session has concluded. The session must be transcribed by a court-reporter and the transcript of the session filed with the District Secretary within a reasonable time after the session. The transcript shall not be available for public inspection until after the conclusion of the litigation.
Security and Firesafety Board Discussions. Portions of a meeting which relate to or would reveal a security or firesafety system plan or portion thereof made confidential and exempt by section 119.071(3)(a), Florida Statutes, are exempt from the public meeting requirements and other requirements of section 286.011, Florida Statutes, and section 24(b), Article 1 of the State Constitution. Should the Board wish to discuss such matters, members of the public shall be required to leave the meeting room during such discussion. Any records of the Board’s discussion of such matters, including recordings or minutes, shall be maintained as confidential and exempt records in accordance with Florida law.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.069(2)(a)16, 190.006, 190.007, 190.008, 286.0105, 286.011, 286.0113, 286.0114, Fla. Stat.

Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse

Internal Controls.	The District shall establish and maintain internal controls designed to:

Prevent and detect “fraud,” “waste” and “abuse” as those terms are defined in section 11.45(1),
Florida Statutes; and

Promote and encourage compliance with applicable laws, rules contracts, grant agreements, and best practices; and

Support economical and efficient operations; and

Ensure reliability of financial records and reports; and

Safeguard assets.

Adoption. The internal controls to prevent fraud, waste and abuse shall be adopted and amended by the District in the same manner as District policies.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 218.33(3), Fla. Stat.

Rule 2.0	Rulemaking Proceedings.

Commencement of Proceedings. Proceedings held for adoption, amendment, or repeal of a District rule shall be conducted according to these Rules, in accordance with the requirements of Section 190.011(5) of the Florida Statutes, and Chapter 120 of the Florida Statutes, including but not limited to Section 120.81(2)(b) of the Florida Statutes. Rulemaking proceedings shall be deemed to have been initiated upon publication of a Notice of Rule Development by the District as required by Section 2 of this Rule. A “rule” is a District statement of general applicability that implements, interprets, or prescribes law or policy, or describes the procedure or practice requirements of the District. Nothing herein shall be construed as requiring the District to consider or adopt rules unless required by Chapter 190 of the Florida Statutes. Policies adopted by the District which do not consist of rates, fees, rentals or other monetary charges may be, but are not required to be, implemented through rulemaking proceedings.

Requirements of a Rule. All District rules as drafted shall:

Contain only one subject;

Include readable language, meaning it avoids i) the use of obscure words and unnecessarily long or complicated constructions, and ii) the use of unnecessary technical or specialized language that is understood only by members of particular trades or professions;
Be indefinite such that the rule does not include a provision whereby the rule, or a portion thereof, automatically expires or is repealed on a specific date or at the end of a specified period, unless otherwise expressly authorized by law; and

Only incorporate material by reference in compliance with Section 120.54(1)(i) of the Florida Statutes.

Statement of Estimated Regulatory Costs. Before adopting, amending, or repealing any rule, other than an emergency rule, the District may prepare a statement of estimated regulatory costs (“SERC”) based on the factors set forth in Section 120.541(2) of the Florida Statutes. The District shall prepare a SERC for a proposed rule if in accordance with the requirements of Section 120.541(2) of the Florida Statutes if: i) the proposed rule will have an adverse economic impact on small business; or ii) the proposed rule is likely to directly or indirectly increase regulatory costs in excess of $200,000 in the aggregate in the state within one (1) year after implementation of the rule.

Notice of Rule Development.

Except when the intended action is the repeal of a rule, the District shall provide notice of the development of a proposed rule (“Notice of Rule Development”) setting forth the following:

the subject area to be addressed by rule development;

A short, plain explanation of the purpose and effect of the proposed rule;

The grant of rulemaking authority for the proposed rule;

The law being implemented;

The proposed rule number; and

If available, either the preliminary text of the proposed rule and any incorporated documents, or a statement of how a person may promptly obtain, without cost, a copy of any preliminary draft of such rule or documents.

The Notice of Rule Development shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days prior to the Notice of Rulemaking required by Section 5 of this Rule, and at least thirty-five (35) days prior to the intended action.

Notice of Rulemaking.
Prior to the adoption, amendment, or repeal of any rule other than an emergency rule, the District shall provide notice of its intended action (the “Notice of Rulemaking”) setting forth the following:

A short, plain explanation of the purpose and effect of the proposed rule;

The proposed rule number;

A summary of the proposed rule or amendment;

The grant of rulemaking authority for the proposed rule;

The law being implemented or interpreted;

The name, e-mail address, and telephone number of the agency employee who may be contacted regarding the intended action;

A concise summary of the District’s statement of the estimated regulatory costs, if one has been prepared, based on the factors set forth in Section 120.541(2) of the Florida Statutes, that describes the regulatory impact of the rule in readable language;
The District’s website where the statement of estimated regulatory costs can be viewed, in its entirety, if one has been prepared;
A statement that any person who wishes to provide the District with a lower cost regulatory alternative as provided by Section 120.541(1), must do so in writing within twenty-one (21) days after publication of the notice;
A statement as to whether, based on the SERC or other information expressly relied upon and described by the District if no statement of regulatory costs is required, the proposed rule is expected to require legislative ratification pursuant to Section 120.541(3) of the Florida Statutes;

The date, time, and location of the public hearing on the proposed rule;
The name, address, and telephone number of the District contact person who can provide information about the public hearing; and

A reference to both the date on which and the place where the Notice of Rule Development required by Section 4 of this Rule appeared, except when the intended action is the repeal of a rule.

The Notice of Rulemaking shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days after the Notice of Rule Development required by Section 4 of this Rule, and at least twenty-eight (28) days prior to the intended action. If the Notice of Rulemaking is not published within one-hundred eighty (180) days of the publication of the Notice of Rule Development, then the District’s Board shall approve a concise statement at least seven (7) days prior to the conclusion of the one-hundred eighty
(180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.
The Notice of Rulemaking shall be mailed or delivered electronically to all persons named in the proposed rule and to all persons who, at least fourteen
(14) days before publication of the notice, have made requests of the District for advance notice of its rulemaking proceedings. Any person may file a written request with the District Manager to receive notice of the District’s rulemaking proceedings. Such persons must furnish a mailing address or e-

mail address, and may be required to pay the cost of copying and mailing as applicable.

As of the date of publication of the Notice of Rulemaking, the Board shall make available for public inspection and shall provide, upon request and payment of the cost of copies, the proposed rule, including all material proposed to be incorporated by reference.
Modification of Rules.

Technical Changes.

Prior to rule adoption, the District shall publish a notice of correction (“Notice of Correction”) if any of the information that is required to be included in the Notice of Rulemaking, including technical changes that correct citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, is omitted or is incorrect. A Notice of Correction cannot be used to make substantive changes to the rule text. The Notice of Correction shall be published in a newspaper of general circulation within the county or counties in which the District is located at least seven (7) days prior to the intended action.

After rule adoption, a technical change to a rule may be approved at any time by the District. Promptly thereafter, a Notice of Correction shall be published by the District in the manner set forth in Section 6(a)(i) of this Rule.
Substantive Changes.
Prior to rule adoption, the District shall publish a notice of change (“Notice of Change”) if there is any substantive change, other than a technical change that corrects citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, to a proposed rule, including any material incorporated by reference, or to a SERC. The Notice of Change must address a summary of the change and shall be published in a newspaper of general circulation within the county or counties in which the District is located at least twenty-one (21) days prior to the intended action. The Notice of Change shall also be sent to those persons set forth in Section 5(C) of this Rule that have made requests of the District for advance notice of its rulemaking proceedings. Any substantive change must be either be:

Supported by the record of the public hearing held on the proposed rule;

In response to written materials submitted to the District; or

In response to an objection with the proposed rule by the District Board.

After rule adoption, a substantive change to a rule shall be effectuated by initiating rulemaking as set forth in this Rule.
Withdrawal of Proposed Rules.
Prior to the adoption of a rule, the District may elect to withdraw the proposed rule in whole or in part. After a rule has become effective, the District may only amend or repeal the rule through initiating the rulemaking procedures set forth in this Rule.
Prior to the adoption of a rule, the District shall withdraw the proposed rule if the District has either failed to adopt such rule within one-hundred eighty
(180) days of the publication of the Notice of Rule Development required by Section 4 of this Rule or to approve a concise statement at least seven
(7) days prior to the conclusion of the one-hundred eighty (180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.
In the event of a withdrawal of a proposed rule, the District shall publish a notice (“Notice of Rule Withdrawal”) in a newspaper of general circulation within the county or counties in which the District is located, and shall provide notice to those persons set forth in Section 5(c) of this Rule that have made requests of the District for advance notice of its rulemaking proceedings.

Within fifteen (15) days after the end of each calendar quarter, the District shall compile and post on its website a list of each failure to publish a Notice of Rulemaking within the timeframe prescribed by Section 5(b) of this Rule, which list shall include the information set forth in Section 120.54(3)(d)(7) of the Florida Statutes. The District is only required to provide such posting in any calendar quarter(s) in which there is an actual failure to timely publish a Notice of Rulemaking, if any.

Rule Development Workshops.

Whenever requested in writing by any affected person, the District must conduct a rule development workshop prior to proposing rules for adoption for the purposes of rule development or information gathering for the preparation of the SERC, unless the Chairperson explains in writing why a workshop is unnecessary. The District may initiate a rule development workshop, but is not required to do so.

If a workshop is held, the District must ensure that the person(s) responsible for preparing the rule and the SERC, if applicable, are available to explain the District’s proposed rule and to respond to questions or comments regarding the rule being developed.

The notice of any workshop shall be published in a newspaper of general circulation within the county or counties in which the District is located at least fourteen (14) days prior to the workshop setting forth the following:
The place, date, and time of the workshop;
The subject area that will be addressed; and
The District Manager’s contact information.

Petitions to Initiate Rulemaking.

All Petitions to Initiate Rulemaking Proceedings must contain the name, address, and telephone number of the petitioner, the specific action requested, the specific reason for adoption, amendment, or repeal, the date submitted, the text of the proposed rule, and the facts showing that the petitioner is regulated by the District or has a substantial interest in the rulemaking. District staff shall forward a copy of the petition to the District’s Board within seven (7) days of its receipt.

If the petition is directed to an adopted rule, within thirty (30) days following the date of filing a petition, the District shall either i) initiate rulemaking proceedings, ii) otherwise comply with the requested action, or
iii) deny the petition with a written statement of its reasons for the denial.

If the petition is directed to an unadopted rule, within thirty (30) days following the date of filing a petition, the District shall either i) initiate rulemaking, or ii) set a public hearing to consider whether the public interest is served adequately by the application of the proposed rule on a case-by-case basis, as contrasted with its formal adoption as a rule.

If the District elects to hold a public hearing, notice of the public hearing (“Notice of Rulemaking Petition Public Hearing”) shall be published in a newspaper of general circulation within the county or counties in which the District is located. The public hearing shall be held by the District within thirty (30) days after publication of the Notice of Rulemaking Petition Public Hearing.

Not later than thirty (30) days following the date of the public hearing held pursuant to Section 9(c)(i) of this Rule, the District

shall either i) initiate rulemaking proceedings, ii) otherwise comply with the requested action, or iii) deny the petition with a written statement of its reasons for the denial.

If the District decides to initiate rulemaking it shall proceed with the rulemaking process as set forth in this Rule.

If the District decides to not initiate rulemaking or otherwise comply with the requested action, the District shall publish a statement of its reasons for not initiating rulemaking or otherwise complying with the requested action and of any changes it will make in the scope or application of the unadopted rule (the “Notice of Denial of Rulemaking Petition”). The Notice of Denial of Rulemaking Petition shall be published in a newspaper of general circulation within the county or counties in which the District is located.

Nothing in this Rule shall be construed as requiring the District to adopt, amend, or repeal a rule as initiated by petition.
Public Hearing.

The District may, or, upon the written request of any affected person received within twenty-one (21) days after the date of publication of the Notice of Rulemaking, shall, provide a public hearing for the presentation of evidence, argument, and oral statements, within the reasonable conditions and limitations imposed by the District to avoid duplication, irrelevant comments, unnecessary delay, or disruption of the proceedings. When a public hearing is held, the District shall ensure that staff is available to explain the proposed rule and to respond to questions or comments regarding the proposed rule. Written statements may be submitted by any person prior to or at the public hearing. All timely submitted written statements shall be considered by the District and made part of the rulemaking record.
The District shall publish notice of the public hearing (“Notice of Public Hearing”) in a newspaper of general circulation within the county or counties in which the District is located, either in the text of the Notice of Rulemaking or in a separate publication at least seven (7) days before the scheduled public hearing. The Notice of Public Hearing shall include the following information:

The date, time, and location of the public hearing; and

The name, address, and telephone number of the District contact person who can provide information about the public hearing.

Emergency Rule Adoption.

The Board may adopt an emergency rule if it finds that immediate danger to the public health, safety, or welfare exists which requires immediate action or if the Legislature authorizes the District to adopt emergency rules. The District may use any procedure which is fair under the circumstances in the adoption of an emergency rule as long as it protects the public interest as determined by the District.

At the time or prior to the adoption of an emergency rule, the District shall post on its website a notice regarding its adoption of the emergency rule (the “Notice of Emergency Rule”) which includes the specific facts and reasons for finding an immediate danger to the public health, safety, or welfare and its reasons for concluding that procedure used is fair under the circumstances. The Notice of Emergency Rule shall thereafter be promptly published in a newspaper of general circulation within the county or counties in which the District is located, and shall include the following information:

The full text of the rule(s); and

The District’s findings of immediate danger, necessity, and procedural fairness or a citation to the grant of emergency rulemaking authority.

An emergency rule shall be effective immediately upon adoption by the District, or on a date less than twenty (20) days thereafter if specified in the emergency rule if the District finds that a later effective date is necessary because of immediate danger to the public health, safety, or welfare. An emergency rule may not be effective for a period of more than ninety (90) days after adoption and may not be renewable, unless the District has initiated rulemaking to adopt rules addressing the subject of the emergency rule and either i) a challenge to the proposed rules has been filed and remains pending or ii) the proposed rules are awaiting ratification by the Legislature, if applicable. Nothing in this paragraph prohibits the District from adopting a rule identical to the emergency rule through the non-emergency rulemaking procedures set forth in this Rule.
If an emergency rule is being renewed in accordance with Section 11(d) of this Rule, notice of the renewal of the emergency rule (the “Notice of Renewal of Emergency Rule”) shall be published before the expiration of the existing emergency rule. The Notice of Renewal of Emergency Rule shall be published in a newspaper of general circulation within the county or counties in which the

District is located and shall include the specific facts and reasons for such renewal.

For emergency rules with an effective period of longer than ninety
(90) days which are intended to replace an existing rule, the Rulemaking Record for the existing rule, as required by Section 13 of this Rule, shall specifically identify the emergency rule that is intended to supersede the existing rule as well as the date that the emergency rule was adopted by the District.

The District may supersede an emergency rule in effect through the adoption of another emergency rule before the superseded rule expires. The District shall post on its website and publish a Notice of Emergency Rule, in accordance with Section 11(b) of this Rule, identifying the reason for adopting the superseding rule. The superseding rule shall not be in effect longer than the duration of the effective period of the superseded rule.
The District may make technical changes to an emergency rule within the first seven (7) days after the rule is adopted, and such changes shall be published in a Notice of Correction as set forth in Section 6(a) of this Rule.

The District may repeal an emergency rule before it expires by publishing a notice (“Notice of Repeal of Emergency Rule”) in a newspaper of general circulation within the county or counties in which the District is located. The Notice of Repeal of Emergency Rule shall include the following information:

The full text of the emergency rule and a summary thereof;

The rule number; and

A short and plain explanation as to why the conditions specified in the Notice of Emergency Rule no longer require the emergency rule.
Negotiated Rulemaking. The District may use negotiated rulemaking in developing and adopting rules pursuant to Section 120.54(2)(d) of the Florida Statutes, except that any notices required under Section 120.54(2)(d) of the Florida Statutes, may be published in a newspaper of general circulation within the county or counties in which the District is located.

Rulemaking Record. In all rulemaking proceedings, the District shall compile and maintain a rulemaking record (“Rulemaking Record”) which shall be on file with the District at least twenty-one (21) days prior to the proposed adoption date of the rule. The Rulemaking Record shall include, as applicable:
A copy of the rule;

Any material incorporated by reference in the rule;

A detailed written statement of the facts and circumstances justifying the proposed rule;
Any SERC for the rule, if required by Section 120.54(3)(b)1. of the Florida Statutes or otherwise prepared, and any information created or used by the District in determining whether a SERC is required;

A statement of the extent to which the proposed rule relates to federal standards on rules on the same subject;

The Notice of Rule Development, Notice of Rulemaking, and notice(s) of any workshops held pursuant to Section 8 of this Rule; and
If an emergency rule is intended to supersede an existing rule, the emergency rule number and the date that the emergency rule was adopted by the District.

Petitions to Challenge Rules.

Any person substantially affected by a proposed or existing rule may seek an administrative determination of the invalidity of the rule on the ground that the rule is an invalid exercise of the District’s authority.

A petition alleging the invalidity of a proposed rule shall be filed within twenty-one (21) days after the date of publication of Notice of Rulemaking, within ten (10) days after the final public hearing is held on the proposed rule; within twenty (20) days after the SERC or revised SERC has been prepared and made available as provided in Section 120.541(1)(d) of the Florida Statutes, if applicable; or within twenty (20) days after the date of publication of the Notice of Rule Withdrawal required by Section 7(c) of this Rule.
A petition alleging the invalidity of an existing rule may be filed at any time during which the rule is in effect.

The petition seeking an administrative determination must state with particularity the provisions alleged to be invalid with sufficient explanation of the facts or grounds for the alleged invalidity and facts sufficient to show that the person challenging a proposed or existing rule is substantially affected by it. A person who is not substantially affected by the proposed rule as initially noticed, but who is substantially affected by the rule as a result of a change, may challenge any provision of the resulting proposed rule.

The petition shall be filed with the District. Within ten (10) days after receiving the petition, or seven (7) days if the challenge relates to an emergency rule, the Chairperson shall, if the petition complies with the requirements of subsection (b) of this section, designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer who shall conduct a hearing within thirty
(30) days thereafter, or fourteen (14) days if the challenge relates to an emergency rule, unless the petition is withdrawn or a continuance is granted by agreement of the parties. The failure of the District to follow the applicable rulemaking procedures or requirements in this Rule shall be presumed to be material; however, the District may rebut this presumption by showing that the substantial interests of the petitioner and the fairness of the proceedings have not been impaired.

At the hearing, the petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.
Hearings held under this section shall be de novo in nature. For proposed rules, the petitioner has the burden to prove by a preponderance of the evidence that it would be substantially affected by the proposed rule, and the District has the burden to prove by a preponderance of the evidence that the proposed rule is not an invalid exercise of delegated legislative authority as to the objections raised. For existing rules, the petitioner has a burden of proving by a preponderance of the evidence that the existing rule is an invalid exercise of District authority as to the objections raised. During the hearing, the hearing officer may:

Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;
Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

Within thirty (30) days after the hearing, or fourteen (14) days of the challenge relate to an emergency rule, the hearing officer shall render a decision and state the reasons therefor in writing. The hearing officer’s order shall be considered final agency action. The hearing officer may declare all or part of a proposed or existing rule invalid. For a proposed rule, the proposed rule or provision thereof declared invalid shall not be adopted unless the decision of the hearing officer is reversed on appeal. In

the event part of a proposed rule is declared invalid, the District may, in its sole discretion, withdraw the proposed rule in its entirety. For an existing rule, the rule or part thereof declared invalid shall become void when the time for filing an appeal expires. In the event that a proposed or existing rule has been declared invalid in whole or part, the District shall promptly publish notice of such occurrence published in a newspaper of general circulation within the county or counties in which the District is located.

Variances and Waivers. A “variance” means a decision by the District to grant a modification to all or part of the literal requirements of a rule to a person who is subject to the rule. A “waiver” means a decision by the District not to apply all or part of a rule to a person who is subject to the rule. Variances and waivers from District rules may be granted subject to the following:

Variances and waivers shall be granted when the person subject to the rule demonstrates that the purpose of the underlying statute will be or has been achieved by other means by the person, and when application of the rule would create a substantial hardship or would violate principles of fairness. For purposes of this section, “substantial hardship” means a demonstrated economic, technological, legal, or other type of hardship to the person requesting the variance or waiver. For purposes of this section, “principles of fairness” are violated when the literal application of a rule affects a particular person in a manner significantly different from the way it affects other similarly situated persons who are subject to the rule.
A person who is subject to regulation by a District rule may file a petition with the District, requesting a variance or waiver from the District’s rule. Each petition shall specify:

The rule from which a variance or waiver is requested;

The type of action requested;
The specific facts that would justify a waiver or variance for the petitioner; and
The reason why the variance or the waiver requested would serve the purposes of the underlying statute.

The District shall review the petition and may request only that information needed to clarify the petition or to answer new questions raised by or directly related to the petition. If the petitioner asserts that any request for additional information is not authorized by law or by rule of the District, the District shall proceed, at the petitioner’s written request, to process the petition.

The Board shall grant or deny a petition for variance or waiver and shall announce such disposition at a publicly held meeting of the Board, within ninety (90) days after receipt of the original petition, the last item of timely requested additional material, or the petitioner’s written request to finish processing the petition. The District’s statement granting or denying the petition shall contain a statement of the relevant facts and reasons supporting the District’s action. The District shall maintain a record of the type and disposition of each petition filed.
Review of Adopted Rules.

By January 1, 2026, District staff shall prepare a report that summarizes the District’s existing rules anticipated to be reviewed during the current fiscal year, if any, and the recommended action on each rule (the “Existing Rule Review Report”). The Existing Rule Review Report shall be presented to the District’s Board at a noticed Board meeting as soon as practicable after preparation by District staff. District staff shall continue to annually prepare an updated Existing Rule Review Report by January 1 of each year until all District rules have been reviewed. The District is not bound to review its existing rules in accordance with the schedule set forth in an Existing Rule Review Report, but is required to complete the review of at least twenty (20%) percent of its existing rules per year until all existing rules have been reviewed in accordance with this Section. In any event, all existing rules of the District shall be reviewed by July 1, 2030.

Any new rule adopted after July 1, 2025, must be reviewed in the fifth year following adoption. Such review must be completed before the day that marks the sixth year since the adoption of the rule.
In conducting its rule review process, the District shall determine whether each rule:
Is a valid exercise of delegated legislative authority;
Has current statutory authority;
Reiterates or paraphrases statutory material;
Is in proper form;

Is consistent with expressed legislative intent pertaining to the specific provisions of law which the rule implements;

Requires a technical or substantive update to reflect current use; and

Requires updated references to statutory citations and incorporated materials.

By April 1 of each year in which a rule review is being undertaken, the District shall adopt a resolution evidencing the completion of rule review and authorizing one of the following actions relative to its rule review (the “Rule Review Resolution”):

If the District determines that no change is necessary, the District Rule Review Resolution shall include the following information:

A copy of the reviewed rule;

A written statement of its intended action; and

Its assessment of factors specified in Section 16(c) of this Rule.
If the District determines that one or more technical changes are necessary, the District Rule Review Resolution shall include the following information:

A copy of the reviewed rule and the recommended technical change or changes coded by underlining new text and striking through deleted text;

A written statement of its intended action;

Its assessment of the factors specified in Section 16(c) of this Rule; and

The facts and circumstances justifying the technical change or changes to the reviewed rule.
If the District determines that the rule requires a substantive change, the District shall promptly initiate rulemaking in accordance with this Rule to make all changes, including any technical changes, and the District Rule Review Resolution shall include the following information:

A copy of the reviewed rule;

The recommended change or changes coded by underlining new text and striking through deleted text;

A written statement of its intended action; and

Its assessment of factors specified in Section 16(c) of this Rule.
If the District determines that the rule should be repealed, the District shall promptly initiate the repeal the rule in accordance with this Rule, and the District Rule Review Resolution shall include the following information:
A written statement of its intended action; and

Its assessment of factors specified in subsection 16(c) of this Rule.
The rule review is completed upon the District’s adoption of the Rule Review Resolution and, if there is a substantive change or repeal of a rule approved the Board, the timely commencement of the rulemaking or rule repeal process set forth in this Rule. Promptly after completion of the rule review, the District shall publish a notice of the completed rule review (“Notice of Completed Rule Review”) in a newspaper of general circulation within the county or counties in which the District is located. The Notice of Completed Rule Review shall identify the action taken by the District with respect to the reviewed rule.

Rates, Fees, Rentals and Other Charges. All rates, fees, rentals, or other charges shall be subject to rulemaking proceedings.

Specific Authority: §§ 190.011(5), 190.011(15), 190.035, Fla. Stat.
Law Implemented: §§ 120.54, 120.542, 120.5435, 120.56, 120.81(2), 190.011(5), 190.035(2), Fla. Stat.

Rule 3.0	Competitive Purchase.

Purpose and Scope.  In order to comply with Sections 190.033(1) through (3),
287.055 and 287.017 of the Florida Statutes, the following provisions shall apply to the purchase of Professional Services, insurance, construction contracts, design-build services, goods, supplies, and materials, Contractual Services, and maintenance services.

Board Authorization. Except in cases of an Emergency Purchase, a competitive purchase governed by these Rules shall only be undertaken after authorization by the Board.

Definitions.

“Competitive Solicitation” means a formal, advertised procurement process, other than an Invitation to Bid, Request for Proposals, or Invitation to Negotiate, approved by the Board to purchase commodities and/or services which affords vendors fair treatment in the competition for award of a District purchase contract.

“Continuing Contract” means a contract for Professional Services entered into in accordance with Section 287.055 of the Florida Statutes, between the District and a firm, whereby the firm provides Professional Services to the District for projects in which the costs do not exceed two million dollars ($2,000,000), for a study activity when the fee for such Professional Services to the District does not exceed two hundred thousand dollars ($200,000), or for work of a specified nature as outlined in the contract with the District, with no time limitation except that the contract must provide a termination clause (for example, a contract for general District engineering services). Firms providing Professional Services under Continuing Contracts shall not be required to bid against one another.

“Contractual Service” means the rendering by a contractor of its time and effort rather than the furnishing of specific commodities. The term applies only to those services rendered by individuals and firms who are independent contractors. Contractual Services do not include auditing services, Maintenance Services, or Professional Services as defined in Section 287.055(2)(a) of the Florida Statutes, and these Rules. Contractual Services also do not include any contract for the furnishing of labor or materials for the construction, renovation, repair, modification, or demolition of any facility, building, portion of building, utility, park, parking lot, or structure or other improvement to real property entered into pursuant to Chapter 255 of the Florida Statutes, and Rules 3.5 or 3.6.

“Design-Build Contract” means a single contract with a Design-Build Firm for the design and construction of a public construction project.

“Design-Build Firm” means a partnership, corporation or other legal entity that:
Is certified under Section 489.119 of the Florida Statutes, to engage in contracting through a certified or registered general contractor or a certified or registered building contractor as the qualifying agent; or
Is certified under Section 471.023 of the Florida Statutes, to practice or to offer to practice engineering; certified under Section 481.219 of the Florida Statutes, to practice or to offer to practice architecture; or certified under Section 481.319 of the Florida Statutes, to practice or to offer to practice landscape architecture.

“Design Criteria Package” means concise, performance-oriented drawings or specifications for a public construction project. The purpose of the Design Criteria Package is to furnish sufficient information to permit Design-Build Firms to prepare a bid or a response to the District’s Request for Proposals, or to permit the District to enter into a negotiated Design-Build Contract. The Design Criteria Package must specify performance-based criteria for the public construction project, including the legal description of the site, survey information concerning the site, interior space requirements, material quality standards, schematic layouts and conceptual design criteria of the project, cost or budget estimates, design and construction schedules, site development requirements, provisions for utilities, stormwater retention and disposal, and parking requirements applicable to the project. Design Criteria Packages shall require firms to submit information regarding the qualifications, availability, and past work of the firms, including the partners and members thereof.

“Design Criteria Professional” means a firm who holds a current certificate of registration under Chapter 481 of the Florida Statutes, to practice architecture or landscape architecture, or a firm who holds a current certificate as a registered engineer under Chapter 471 of the Florida Statutes, to practice engineering, and who is employed by or under contract to the District to provide professional architect services, landscape architect services, or engineering services in connection with the preparation of the Design Criteria Package.

“Emergency Purchase” means a purchase necessitated by a sudden unexpected turn of events (for example, acts of God, riot, fires, floods, hurricanes, accidents, or any circumstances or cause beyond the control of the Board in the normal conduct of its business), where the Board finds that the delay incident to competitive purchase would be detrimental to the interests of the District. This includes, but is not limited to, instances where

the time to competitively award the project will jeopardize the funding for the project, will materially increase the cost of the project, or will create an undue hardship on the public health, safety, or welfare.

“Invitation to Bid” is a written solicitation for sealed bids with the title, date, and hour of the public bid opening designated specifically and defining the commodity or service involved. It includes printed instructions prescribing conditions for bidding, qualification, evaluation criteria, and provides for a manual signature of an authorized representative. It may include one or more bid alternates.
“Invitation to Negotiate” means a written solicitation for competitive sealed replies to select one or more vendors with which to commence negotiations for the procurement of commodities or services.

“Negotiate” means to conduct legitimate, arm’s length discussions and conferences to reach an agreement on a term or price.
“Professional Services” means those services within the scope of the practice of architecture, professional engineering, landscape architecture, or registered surveying and mapping, as defined by the laws of Florida, or those services performed by any architect, professional engineer, landscape architect, or registered surveyor and mapper, in connection with the firm’s or individual’s professional employment or practice.
“Proposal (or Reply or Response) Most Advantageous to the District” means, as determined in the sole discretion of the Board, the proposal, reply, or response that is:

Submitted by a person or firm capable and qualified in all respects to perform fully the contract requirements, who has the integrity and reliability to assure good faith performance;

The most responsive to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation as determined by the Board; and

For a cost to the District deemed by the Board to be reasonable.

“Purchase” means acquisition by sale, rent, lease, lease/purchase, or installment sale. It does not include transfer, sale, or exchange of goods, supplies, or materials between the District and any federal, state, regional or local governmental entity or political subdivision of the State of Florida.

“Request for Proposals” or “RFP” is a written solicitation for sealed proposals with the title, date, and hour of the public opening designated and

requiring the manual signature of an authorized representative. It may provide general information, applicable laws and rules, statement of work, functional or general specifications, qualifications, proposal instructions, work detail analysis, and evaluation criteria as necessary.
“Responsive and Responsible Bidder” means an entity or individual that has submitted a bid that conforms in all material respects to the Invitation to Bid and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. “Responsive and Responsible Vendor” means an entity or individual that has submitted a proposal, reply, or response that conforms in all material respects to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. In determining whether an entity or individual is a Responsive and Responsible Bidder (or Vendor), the District may consider, in addition to factors described in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the following:

The ability and adequacy of the professional personnel employed by the entity/individual;

The past performance of the entity/individual for the District and in other professional employment;
The willingness of the entity/individual to meet time and budget requirements;

The geographic location of the entity’s/individual’s headquarters or office in relation to the project;
The	recent,	current,	and	projected	workloads	of	the entity/individual;

The volume of work previously awarded to the entity/individual;

Whether the cost components of the bid or proposal are appropriately balanced; and
Whether the entity/individual is a certified minority business enterprise.

“Responsive Bid,” “Responsive Proposal,” “Responsive Reply,” and “Responsive Response” all mean a bid, proposal, reply, or response which conforms in all material respects to the specifications and conditions in the

Invitation to Bid, Request for Proposals, Invitations to Negotiate, or Competitive Solicitation document and these Rules, and the cost components of which, if any, are appropriately balanced. A bid, proposal, reply or response is not responsive if the person or firm submitting it fails to meet any material requirement relating to the qualifications, financial stability, or licensing of the bidder.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.20, 287.055, Fla. Stat.

Rule 3.1	Procedure Under the Consultants’ Competitive Negotiations Act.

Scope. The following procedures are adopted for the selection of firms or individuals to provide Professional Services exceeding the thresholds herein described, for the negotiation of such contracts, and to provide for protest of actions of the Board under this Rule. As used in this Rule, “Project” means that fixed capital outlay study or planning activity when basic construction cost is estimated by the District to exceed the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FIVE, or for a planning study activity when the fee for Professional Services is estimated by the District to exceed the threshold amount provided in Section 287.017 for CATEGORY TWO, as such categories may be amended or adjusted from time to time.
Qualifying Procedures. In order to be eligible to provide Professional Services to the District, a consultant must, at the time of receipt of the firm’s qualification submittal:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the consultant is a corporation; and
Meet any qualification requirements set forth in the District’s Request for Qualifications.
Evidence of compliance with this Rule may be submitted with the qualifications, if requested by the District. In addition, evidence of compliance must be submitted any time requested by the District.
Public Announcement. Except in cases of valid public emergencies as certified by the Board, the District shall announce each occasion when Professional Services are required for a Project or a Continuing Contract by publishing a notice providing a general description of the Project, or the nature of the Continuing Contract, and the method for interested consultants to apply for consideration. The notice shall appear in at least one (1) newspaper of general circulation within the county or counties in which the District is located and in such other places as the District deems appropriate. The notice must allow at least fourteen (14) days for submittal of qualifications from the date of publication. The District may maintain lists of consultants interested in receiving such notices. These consultants are encouraged to submit annually statements of qualifications and performance data. The District shall make reasonable efforts to provide copies of any notices to such consultants, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process. The Board has

the right to reject any and all qualifications, and such reservation shall be included in the published notice. Consultants not receiving a contract award shall not be entitled to recover from the District any costs of qualification package preparation or submittal.
Competitive Selection.

The Board shall review and evaluate the data submitted in response to the notice described in section (3) of this Rule regarding qualifications and performance ability, as well as any statements of qualifications on file. The Board shall conduct discussions with, and may require public presentation by consultants regarding their qualifications, approach to the Project, and ability to furnish the required services. The Board shall then select and list the consultants, in order of preference, deemed to be the most highly capable and qualified to perform the required Professional Services, after considering these and other appropriate criteria:

The ability and adequacy of the professional personnel employed by each consultant;
Whether a consultant is a certified minority business enterprise;

Each consultant’s past performance;

The willingness of each consultant to meet time and budget requirements;

The geographic location of each consultant’s headquarters, office and personnel in relation to the project;
The recent, current, and projected workloads of each consultant; and

The volume of work previously awarded to each consultant by the District.

Nothing in these Rules shall prevent the District from evaluating and eventually selecting a consultant if less than three (3) Responsive qualification packages, including packages indicating a desire not to provide Professional Services on a given Project, are received.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of the rankings adopted by the Board, including the rejection of some or all qualification packages, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s ranking decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
Competitive Negotiation.

After the Board has authorized the beginning of competitive negotiations, the District may begin such negotiations with the firm listed as most qualified to perform the required Professional Services at a rate or amount of compensation which the Board determines is fair, competitive, and reasonable.

In negotiating a lump-sum or cost-plus-a-fixed-fee professional contract for more than the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, the firm receiving the award shall be required to execute a truth-in-negotiation certificate stating that “wage rates and other factual unit costs supporting the compensation are accurate, complete and current at the time of contracting.” In addition, any professional service contract under which such a certificate is required, shall contain a provision that “the original contract price and any additions thereto, shall be adjusted to exclude any significant sums by which the Board determines the contract price was increased due to inaccurate, incomplete, or noncurrent wage rates and other factual unit costs.”

Should the District be unable to negotiate a satisfactory agreement with the firm determined to be the most qualified at a price deemed by the District to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the District shall immediately begin negotiations with the second most qualified firm. If a satisfactory agreement with the second firm cannot be reached, those negotiations shall be terminated and negotiations with the third most qualified firm shall be undertaken.

Should the District be unable to negotiate a satisfactory agreement with one of the top three (3) ranked consultants, additional firms shall be selected by the District, in order of their competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Continuing Contract. Nothing in this Rule shall prohibit a Continuing Contract between a consultant and the District.
Emergency Purchase. The District may make an Emergency Purchase without complying with these Rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, 287.055, Fla. Stat.

Rule 3.2	Procedure Regarding Auditor Selection.

In order to comply with the requirements of Section 218.391 of the Florida Statutes, the following procedures are outlined for selection of firms or individuals to provide Auditing Services and for the negotiation of such contracts. “Auditing Services” means those services within the scope of the practice of a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy. For audits required under Chapter 190 of the Florida Statutes but not meeting the thresholds of Chapter 218 of the Florida Statutes, the District need not follow these procedures but may proceed with the selection of a firm or individual to provide Auditing Services and for the negotiation of such contracts in the manner the Board determines is in the best interests of the District.

Establishment of Auditor Selection Committee. Prior to a public announcement under section (3) of this Rule that Auditing Services are required, the Board shall establish an auditor selection committee (“Committee”), the primary purpose of which is to assist the Board in selecting an auditor to conduct the annual financial audit required by Section 218.39 of the Florida Statutes. The Committee shall include at least three individuals, at least one of which must also be a member of the Board. The establishment and selection of the Committee must be conducted at a publicly noticed and held meeting of the Board. The Chairperson of the Committee must be a member of the Board. An employee, a chief executive officer, or a chief financial officer of the District may not serve as a member of the Committee; provided however such individual may serve the Committee in an advisory capacity.
Establishment of Minimum Qualifications and Evaluation Criteria. Prior to a public announcement under section (3) of this Rule that Auditing Services are required, the Committee shall meet at a publicly noticed meeting to establish minimum qualifications and factors to use for the evaluation of Auditing Services to be provided by a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.

Minimum Qualifications. In order to be eligible to submit a proposal, a firm must, at all relevant times including the time of receipt of the proposal by the District:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation; and

Meet any pre-qualification requirements established by the Committee and set forth in the RFP or other specifications.

If requested in the RFP or other specifications, evidence of compliance with the minimum qualifications as established by the Committee must be submitted with the proposal.

Evaluation Criteria. The factors established for the evaluation of Auditing Services by the Committee shall include, but are not limited to:
Ability of personnel;

Experience;

Ability to furnish the required services; and

Such other factors as may be determined by the Committee to be applicable to its particular requirements.

The Committee may also choose to consider compensation as a factor. If the Committee establishes compensation as one of the factors, compensation shall not be the sole or predominant factor used to evaluate proposals.

Public Announcement. After identifying the factors to be used in evaluating the proposals for Auditing Services as set forth in section (2) of this Rule, the Committee shall publicly announce the opportunity to provide Auditing Services. Such public announcement shall include a brief description of the audit and how interested firms can apply for consideration and obtain the RFP. The notice shall appear in at least one (1) newspaper of general circulation within the county or counties in which the District is located. The public announcement shall allow for at least seven (7) days for the submission of proposals.

Request for Proposals. The Committee shall provide interested firms with a Request for Proposals (“RFP”). The RFP shall provide information on how proposals are to be evaluated and such other information the Committee determines is necessary for the firm to prepare a proposal. The RFP shall state the time and place for submitting proposals, which may be submitted either electronically or via hard copy as determined by the District and provided for in the RFP. For the avoidance of doubt, the Proposals shall not be required to be publicly opened at the date, time, and place provided for in the RFP relative to the submission of Proposals.

Committee’s Evaluation of Proposals and Recommendation. The Committee shall meet at a publicly held meeting that is publicly noticed for a reasonable time in advance of the meeting to evaluate all qualified proposals and may, as part of the evaluation, require that each interested firm provide a public presentation where the Committee may conduct discussions with the firm, and where the firm may present information, regarding the firm’s qualifications. At the public meeting, the Committee shall rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to subsection (2)(b) of this Rule. If fewer than three firms respond to the RFP or if no firms respond to the RFP, the Committee shall recommend such firm as it deems to be the most highly qualified. Notwithstanding the foregoing, the Committee may recommend that any and all proposals be rejected.

Board Selection of Auditor.

Where compensation was not selected as a factor used in evaluating the proposals, the Board shall negotiate with the firm ranked first and inquire of that firm as to the basis of compensation. If the Board is unable to negotiate a satisfactory agreement with the first ranked firm at a price deemed by the Board to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the Board shall immediately begin negotiations with the second ranked firm. If a satisfactory agreement with the second ranked firm cannot be reached, those negotiations shall be terminated and negotiations with the third ranked firm shall be undertaken. The Board may reopen formal negotiations with any one of the three top-ranked firms, but it may not negotiate with more than one firm at a time. If the Board is unable to negotiate a satisfactory agreement with any of the selected firms, the Committee shall recommend additional firms in order of the firms’ respective competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Where compensation was selected as a factor used in evaluating the proposals, the Board shall select the highest-ranked qualified firm or document in its public records the reason for not selecting the highest-ranked qualified firm.
In negotiations with firms under this Rule, the Board may allow the District Manager, District Counsel, or other designee to conduct negotiations on its behalf.

Notwithstanding the foregoing, the Board may reject any or all proposals. The Board shall not consider any proposal, or enter into any contract for Auditing Services, unless the proposed agreed-upon compensation is

reasonable to satisfy the requirements of Section 218.39 of the Florida Statutes, and the needs of the District.

Contract. Any agreement reached under this Rule shall be evidenced by a written contract, which may take the form of an engagement letter signed and executed by both parties. The written contract shall include all provisions and conditions of the procurement of such services and shall include, at a minimum, the following:

A provision specifying the services to be provided and fees or other compensation for such services;

A provision requiring that invoices for fees or other compensation be submitted in sufficient detail to demonstrate compliance with the terms of the contract;

A provision setting forth deadlines for the auditor to submit a preliminary draft audit report to the District for review and to submit a final audit report no later than June 30 of the fiscal year that follows the fiscal year for which the audit is being conducted;

A provision specifying the contract period, including renewals, and conditions under which the contract may be terminated or renewed. The maximum contract period including renewals shall be five (5) years. A renewal may be done without the use of the auditor selection procedures provided in this Rule but must be in writing.

Provisions required by law that require the auditor to comply with public records laws.

Notice of Award. Once a negotiated agreement with a firm or individual is reached, or the Board authorizes the execution of an agreement with a firm where compensation was a factor in the evaluation of proposals, notice of the intent to award, including the rejection of some or all proposals, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the RFP. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests regarding the award of contracts under this Rule shall be as provided for in Rule 3.11. No proposer shall be entitled to recover any costs of proposal preparation or submittal from the District.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 119.0701, 218.33, 218.391, Fla. Stat.

Rule 3.3	Purchase of Insurance.

Scope. The purchases of life, health, accident, hospitalization, legal expense, or annuity insurance, or all of any kinds of such insurance for the officers and employees of the District, and for health, accident, hospitalization, and legal expenses upon a group insurance plan by the District, shall be governed by this Rule. This Rule does not apply to the purchase of any other type of insurance by the District, including but not limited to liability insurance, property insurance, and directors and officers insurance. Nothing in this Rule shall require the District to purchase insurance.
Procedure. For a purchase of insurance within the scope of these Rules, the following procedure shall be followed:
The Board shall cause to be prepared a Notice of Invitation to Bid.

Notice of the Invitation to Bid shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall allow at least fourteen (14) days for submittal of bids.
The District may maintain a list of persons interested in receiving notices of Invitations to Bid. The District shall make reasonable efforts to provide copies of any notices to such persons, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process.

Bids shall be opened at the time and place noted in the Invitation to Bid.

If only one (1) response to an Invitation is received, the District may proceed with the purchase. If no response to an Invitation to Bid is received, the District may take whatever steps are reasonably necessary in order to proceed with the purchase.

The Board has the right to reject any and all bids and such reservations shall be included in all solicitations and advertisements.

Simultaneously with the review of the submitted bids, the District may undertake negotiations with those companies that have submitted reasonable and timely bids and, in the opinion of the District, are fully qualified and capable of meeting all services and requirements. Bid responses shall be evaluated in accordance with the specifications and criteria contained in the Invitation to Bid; in addition, the total cost to the District, the cost, if any, to the District officers, employees, or their dependents, the geographic location of the company’s headquarters and offices in relation to the District, and the ability of the company to guarantee

premium stability may be considered. A contract to purchase insurance shall be awarded to that company whose response to the Invitation to Bid best meets the overall needs of the District, its officers, employees, and/or dependents.
Notice of the intent to award, including rejection of some or all bids, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s procurement of insurance under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 112.08, Fla. Stat.

Rule 3.4	Pre-qualification

Scope. In its discretion, the District may undertake a pre-qualification process in accordance with this Rule for vendors to provide construction services, goods, supplies, and materials, Contractual Services, and maintenance services.

Procedure. When the District seeks to pre-qualify vendors, the following procedures shall apply:

The Board shall cause to be prepared a Request for Qualifications.

For construction services exceeding the thresholds described in Section
255.20 of the Florida Statutes, the Board must advertise the proposed pre-qualification criteria and procedures and allow at least seven (7) days’ notice of the public hearing for comments on such pre-qualification criteria and procedures. At such public hearing, potential vendors may object to such pre-qualification criteria and procedures. Following such public hearing, the Board shall formally adopt pre-qualification criteria and procedures prior to the advertisement of the Request for Qualifications for construction services.
The Request for Qualifications shall be advertised at least once in a newspaper of general circulation within the county or counties in which the project is located. The notice shall allow at least seven (7) days for submittal of qualifications for goods, supplies and materials, Contractual Services, maintenance services, and construction services under two hundred fifty thousand dollars ($250,000). The notice shall allow at least twenty-one (21) days for submittal of qualifications for construction services estimated to cost over two hundred fifty thousand dollars ($250,000) and thirty (30) days for construction services estimated to cost over five hundred thousand dollars ($500,000).

The District may maintain lists of persons interested in receiving notices of Requests for Qualifications. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any pre-qualification determination or contract awarded in accordance with these Rules and shall not be a basis for a protest of any pre-qualification determination or contract award.
If the District has pre-qualified vendors for a particular category of purchase, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies or responses in response to the applicable Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

In order to be eligible to submit qualifications, a firm or individual must, at the time of receipt of the qualifications:
Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Request for Qualifications.

Evidence of compliance with these Rules must be submitted with the qualifications if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the qualifications.

Qualifications shall be presented to the Board, or a committee appointed by the Board, for evaluation in accordance with the Request for Qualifications and this Rule. Minor variations in the qualifications may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature.

All vendors determined by the District to meet the pre-qualification requirements shall be pre-qualified. To assure full understanding of the responsiveness to the requirements contained in a Request for Qualifications, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion and revision of qualifications. For construction services, any contractor pre-qualified and considered eligible by the Department of Transportation to bid to perform the type of work the project entails shall be presumed to be qualified to perform the project.

The Board shall have the right to reject all qualifications if there are not enough to be competitive or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of qualification preparation or submittal from the District.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of intent to pre-qualify, including rejection of some or all qualifications, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s pre-qualification decisions under this Rule shall be in accordance with the procedures set forth in Rule
3.11; provided however, protests related to the pre-qualification criteria and procedures for construction services shall be resolved in accordance with section (2)(b) of this Rule and Section 255.20(1)(b) of the Florida Statutes.

Suspension, Revocation, or Denial of Qualification
The District, for good cause, may deny, suspend, or revoke a prequalified vendor’s pre-qualified status. A suspension, revocation, or denial for good cause shall prohibit the vendor from bidding on any District construction contract for which qualification is required, shall constitute a determination of non-responsibility to bid on any other District construction or maintenance contract, and shall prohibit the vendor from acting as a material supplier or subcontractor on any District contract or project during the period of suspension, revocation, or denial. Good cause shall include the following:

One of the circumstances specified under Section 337.16(2), Fla. Stat., has occurred.
Affiliated contractors submitted more than one proposal for the same work. In this event the pre-qualified status of all of the affiliated bidders will be revoked, suspended, or denied. All bids of affiliated bidders will be rejected.
The vendor made or submitted false, deceptive, or fraudulent statements, certifications, or materials in any claim for payment or any information required by any District contract.

The vendor or its affiliate defaulted on any contract or a contract surety assumed control of financial responsibility for any contract of the vendor.

The vendor’s qualification to bid is suspended, revoked, or denied by any other public or semi-public entity, or the vendor has been the

subject of a civil enforcement proceeding or settlement involving a public or semi-public entity.

The vendor failed to comply with contract or warranty requirements or failed to follow District direction in the performance of a contract.
The vendor failed to timely furnish all contract documents required by the contract specifications, special provisions, or by any state or federal statutes or regulations. If the vendor fails to furnish any of the subject contract documents by the expiration of the period of suspension, revocation, or denial set forth above, the vendor’s pre-qualified status shall remain suspended, revoked, or denied until the documents are furnished.

The vendor failed to notify the District within 10 days of the vendor, or any of its affiliates, being declared in default or otherwise not completing work on a contract or being suspended from qualification to bid or denied qualification to bid by any other public or semi-public agency.

The vendor did not pay its subcontractors or suppliers in a timely manner or in compliance with contract documents.

The vendor has demonstrated instances of poor or unsatisfactory performance, deficient management resulting in project delay, poor quality workmanship, a history of payment of liquidated damages, untimely completion of projects, uncooperative attitude, contract litigation, inflated claims or defaults.

An affiliate of the vendor has previously been determined by the District to be non-responsible, and the specified period of suspension, revocation, denial, or non-responsibility remains in effect.

The vendor or affiliate(s) has been convicted of a contract crime.

The term “contract crime” means any violation of state or federal antitrust laws with respect to a public contract or any violation of any state or federal law involving fraud, bribery, collusion, conspiracy, or material misrepresentation with respect to a public contract.

The term “convicted” or “conviction” means a finding of guilt or a conviction of a contract crime, with or without an adjudication of guilt, in any federal or state trial court of

record as a result of a jury verdict, nonjury trial, or entry of a plea of guilty or nolo contendere.

A denial, suspension, or revocation shall prohibit the vendor from being a subcontractor on District work during the period of denial, suspension, or revocation, except when a prime contractor’s bid has used prices of a subcontractor who becomes disqualified after the bid, but before the request for authorization to sublet is presented.
The District shall inform the vendor in writing of its intent to deny, suspend, or revoke its pre-qualified status and inform the vendor of its right to a hearing, the procedure which must be followed, and the applicable time limits. If a hearing is requested within 10 days after the receipt of the notice of intent, the hearing shall be held within 30 days after receipt by the District of the request for the hearing. The decision shall be issued within 15 days after the hearing.
Such suspension or revocation shall not affect the vendor’s obligations under any preexisting contract.
In the case of contract crimes, the vendor’s pre-qualified status under this Rule shall be revoked indefinitely. For all violations of Rule 3.4(3)(a) other than for the vendor’s conviction for contract crimes, the revocation, denial, or suspension of a vendor’s pre-qualified status under this Rule shall be for a specific period of time based on the seriousness of the deficiency.
Examples of factors affecting the seriousness of a deficiency are:
Impacts on project schedule, cost, or quality of work;
Unsafe conditions allowed to exist;
Complaints from the public;
Delay or interference with the bidding process;
The potential for repetition;
Integrity of the public contracting process;
Effect on the health, safety, and welfare of the public.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.033, 255.0525, 255.20, Fla. Stat.

Rule 3.5	Construction Contracts, Not Design-Build.

Scope. All contracts for the construction or improvement of any building, structure, or other public construction works authorized by Chapter 190 of the Florida Statutes, the costs of which are estimated by the District in accordance with generally accepted cost accounting principles to be in excess of the threshold amount for applicability of Section 255.20 of the Florida Statutes, as that amount may be indexed or amended from time to time, shall be let under the terms of these Rules and the procedures of Section 255.20 of the Florida Statutes, as the same may be amended from time to time. A project shall not be divided solely to avoid the threshold bidding requirements.

Procedure. When a purchase of construction services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least twenty-one (21) days for submittal of sealed bids, proposals, replies, or responses, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of bids, proposals, replies, or responses. If the Board has previously pre-qualified contractors pursuant to Rule 3.4 and determined that only the contractors that have been pre-qualified will be permitted to submit bids, proposals, replies, and responses, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation need not be published. Instead, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be sent to the pre-qualified contractors by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, or to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified providers of construction services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses to Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the bidder is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to, reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response, if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or

Competitive Solicitation and these Rules. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.
The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No contractor shall be entitled to recover any costs of bid, proposal, response, or reply preparation or submittal from the District.

The Board may require potential contractors to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase construction services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of construction services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services without further competitive selection processes.
If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board

with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s purchase of construction services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Sole Source; Government. Construction services that are only available from a single source are exempt from this Rule. Construction services provided by governmental agencies are exempt from this Rule. This Rule shall not apply to the purchase of construction services, which may include goods, supplies, or materials, that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules. A contract for construction services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.
Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board Meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;
The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contract; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.6	Construction Contracts, Design-Build.

Scope. The District may utilize Design-Build Contracts for any public construction project for which the Board determines that use of such contract is in the best interest of the District. When letting a Design-Build Contract, the District shall use the following procedure:
Procedure.

The District shall utilize a Design Criteria Professional meeting the requirements of Section 287.055(2)(k) of the Florida Statutes, when developing a Design Criteria Package, evaluating the proposals and qualifications submitted by Design-Build Firms, and determining compliance of the project construction with the Design Criteria Package. The Design Criteria Professional may be an employee of the District, may be the District Engineer selected by the District pursuant to Section 287.055 of the Florida Statutes, or may be retained pursuant to Rule 3.1. The Design Criteria Professional is not eligible to render services under a Design-Build Contract executed pursuant to the Design Criteria Package.

A Design Criteria Package for the construction project shall be prepared and sealed by the Design Criteria Professional. If the project utilizes existing plans, the Design Criteria Professional shall create a Design Criteria Package by supplementing the plans with project specific requirements, if any.

The Board may either choose to award the Design-Build Contract pursuant to the competitive proposal selection process set forth in Section 287.055(9) of the Florida Statutes, or pursuant to the qualifications-based selection process pursuant to Rule 3.1.
Qualifications-Based Selection. If the process set forth in Rule 3.1 is utilized, subsequent to competitive negotiations, a guaranteed maximum price and guaranteed completion date shall be established.

Competitive Proposal-Based Selection. If the competitive proposal selection process is utilized, the Board, in consultation with the Design Criteria Professional, shall establish the criteria, standards and procedures for the evaluation of Design-Build Proposals based on price, technical, and design aspects of the project, weighted for the project. After a Design Criteria Package and the standards and procedures for evaluation of proposals have been developed, competitive proposals from qualified firms shall be solicited pursuant to the design criteria by the following procedure:

A Request for Proposals shall be advertised at least once in a newspaper of general circulation within the county in which the project is located. The notice shall allow at least twenty-one (21) days for submittal of sealed proposals, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of proposals.

The District may maintain lists of persons interested in receiving notices of Requests for Proposals. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

In order to be eligible to submit a proposal, a firm must, at the time of receipt of the proposals:

Hold the required applicable state professional licenses in good standing, as defined by Section 287.055(2)(h) of the Florida Statutes;

Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation;
Meet any special pre-qualification requirements set forth in the Request for Proposals and Design Criteria Package.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may

be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the proposal if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the proposal.

The proposals, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. In consultation with the Design Criteria Professional, the Board shall evaluate the proposals received based on evaluation criteria and procedures established prior to the solicitation of proposals, including but not limited to qualifications, availability, and past work of the firms and the partners and members thereof. The Board shall then select no fewer than three (3) Design-Build Firms as the most qualified.

The Board shall have the right to reject all proposals if the proposals are too high, or rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of proposal preparation or submittal from the District.
If less than three (3) Responsive Proposals are received, the District may purchase design-build services or may reject the proposals for lack of competitiveness. If no Responsive Proposals are received, the District may proceed with the procurement of design-build services in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the design-build services without further competitive selection processes.

Notice of the rankings adopted by the Board, including the rejection of some or all proposals, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of

the Board meeting where the proposals were evaluated if so provided for in the Design Criteria Package. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s rankings under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
The Board shall negotiate a contract with the firm ranking the highest based on the evaluation standards and shall establish a price which the Board determines is fair, competitive and reasonable. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the second most qualified firm, based on the ranking by the evaluation standards. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the second most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the third most qualified firm. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the third most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. Should the Board be unable to negotiate a satisfactory contract with any of the selected firms, the Board shall select additional firms in order of their rankings based on the evaluation standards and continue negotiations until an agreement is reached or the list of firms is exhausted.

After the Board contracts with a firm, the firm shall bring to the Board for approval, detailed working drawings of the project.

The Design Criteria Professional shall evaluate the compliance of the detailed working drawings and project construction with the Design Criteria Package and shall provide the Board with a report of the same.
Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchase. The Board may, in case of public emergency, declare an emergency and immediately proceed with negotiations with the best qualified Design-Build Firm available at the time. The fact that an Emergency Purchase has occurred shall be noted in the minutes of the next Board meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contractor; or
The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.7	Payment and Performance Bonds.

Scope. This Rule shall apply to contracts for the construction of a public building, for the prosecution and completion of a public work, or for repairs upon a public building or public work and shall be construed in addition to terms prescribed by any other Rule that may also apply to such contracts.
Required Bond. Upon entering into a contract for any of the services described in section (1) of this Rule in excess of $200,000, the Board shall require that the contractor, before commencing the work, execute and record a payment and performance bond, or other acceptable surety, in an amount equal to the contract price. Notwithstanding the terms of the contract or any other law, the District may not make payment to the contractor until the contractor has provided to the District a certified copy of the recorded bond.

Discretionary Bond. At the discretion of the Board, upon entering into a contract for any of the services described in section (1) of this Rule for an amount not exceeding $200,000, the contractor may be exempted from executing a payment and performance bond.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 255.05, Fla. Stat.

Rule 3.8	Goods, Supplies, and Materials.

Purpose and Scope. All purchases of goods, supplies, or materials exceeding the amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, shall be purchased under the terms of this Rule. Contracts for purchases of “goods, supplies, and materials” do not include printing, insurance, advertising, or legal notices. A contract involving goods, supplies, or materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.
Procedure. When a purchase of goods, supplies, or materials is within the scope of this Rule, the following procedures shall apply:
The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, or Competitive Solicitations. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.
If the District has pre-qualified suppliers of goods, supplies, and materials, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
Evidence of compliance with these Rules must be submitted with the bid, proposal, reply or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.
Any firm or individual whose principal place of business is outside the State of Florida must also submit a written opinion of an attorney at law licensed to practice law in that foreign state, as to the preferences, if any or none, granted by the law of that foreign state to business entities whose principal places of business are in that foreign state, in the letting of any or all public contracts. Failure to submit such a written opinion or submission of a false or misleading written opinion may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and this Rule. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.
The lowest Responsive Bid, after taking into account the preferences provided for in this subsection, submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be accepted. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which does not grant a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of

Florida shall be awarded a preference of five (5) percent. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which grants a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of Florida shall be awarded a preference equal to the preference granted by such foreign state.

To assure full understanding of the responsiveness to the solicitation requirements contained in an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.
The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s purchase of goods, supplies, and materials under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase goods, supplies, or materials, or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of goods, supplies, and materials, in the manner the Board determines is in the best interests of the District, which

may include but is not limited to a direct purchase of the goods, supplies, and materials without further competitive selection processes.

Goods, Supplies, and Materials included in a Construction Contract Awarded Pursuant to Rule 3.5 or 3.6. There may be occasions where the District has undergone the competitive purchase of construction services which contract may include the provision of goods, supplies, or materials. In that instance, the District may approve a change order to the contract and directly purchase the goods, supplies, and materials. Such purchase of goods, supplies, and materials deducted from a competitively purchased construction contract shall be exempt from this Rule.

Exemption. Goods, supplies, and materials that are only available from a single source are exempt from this Rule. Goods, supplies, and materials provided by governmental agencies are exempt from this Rule. A contract for goods, supplies, or materials is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process. This Rule shall not apply to the purchase of goods, supplies or materials that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules.

Renewal. Contracts for the purchase of goods, supplies, and/or materials subject to this Rule may be renewed for a maximum period of five (5) years.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.053, 190.033, 287.017, 287.084, Fla. Stat.

Rule 3.9	Maintenance Services.

Scope. All contracts for maintenance of any District facility or project shall be set under the terms of this Rule if the cost exceeds the amount provided in Section
287.017 of the Florida Statutes, for CATEGORY FOUR. A contract involving goods, supplies, and materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.
Procedure. When a purchase of maintenance services is within the scope of this Rule, the following procedures shall apply:
The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the county or counties in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by e-mail, United States Mail, hand delivery, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.
If the District has pre-qualified suppliers of maintenance services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, and responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of

the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.
Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and these Rules. Minor variations in the bids, proposals, replies, and responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted in response to an Invitation to Bid by a Responsive and Responsible Bidder shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate or Competitive Solicitation the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, or responses.
The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No Vendor shall be entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: “Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,” or wording to that effect. Protests of the District’s procurement of maintenance services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase the maintenance services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of maintenance services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the maintenance services without further competitive selection processes.

Exemptions. Maintenance services that are only available from a single source are exempt from this Rule. Maintenance services provided by governmental agencies are exempt from this Rule. A contract for maintenance services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Renewal. Contracts for the purchase of maintenance services subject to this Rule may be renewed for a maximum period of five (5) years.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), 190.033, Fla. Stat.
Law Implemented: §§ 119.0701, 190.033, 287.017, Fla. Stat.

Rule 3.10	Contractual Services.

Exemption from Competitive Purchase. Pursuant to Section 190.033(3) of the Florida Statutes, Contractual Services shall not be subject to competitive purchasing requirements. If an agreement is predominantly for Contractual Services, but also includes maintenance services or the purchase of goods and services, the contract shall not be subject to competitive purchasing requirements. Regardless of whether an advertisement or solicitation for Contractual Services is identified as an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, no rights or remedies under these Rules, including but not limited to protest rights, are conferred on persons, firms, or vendors proposing to provide Contractual Services to the District.
Contracts; Public Records. In accordance with Florida law, each contract for Contractual Services shall include provisions required by law that require the contractor to comply with public records laws.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, Fla. Stat.

Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8,
and 3.9.

The resolution of any protests with respect to proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, and 3.9 shall be in accordance with this Rule.
Filing.

With respect to a protest regarding qualifications, specifications, documentation, or other requirements contained in a Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation issued by the District, the notice of protest shall be filed in writing within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after the first advertisement of the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s intended decision. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.
Except for those situations covered by subsection (1)(a) of this Rule, any firm or person who is affected adversely by a District’s ranking or intended award under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9 and desires to contest the District’s ranking or intended award, shall file with the District a written notice of protest within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after receipt of the notice of the District’s ranking or intended award or after posting on the District’s website if so provided for in the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s ranking or intended award. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

If the requirement for the posting of a protest bond and the amount of the protest bond, which may be expressed by a percentage of the contract to be

awarded or a set amount, is disclosed in the District’s competitive solicitation documents for a particular purchase under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9, any person who files a notice of protest must post the protest bond. The amount and form of the protest bond shall be determined by District staff after consultation with the Board and within the limits, if any, imposed by Florida law. In the event the protest is successful, the protest bond shall be refunded to the protestor. In the event the protest is unsuccessful, the protest bond shall be applied towards the District’s costs, expenses, and attorney’s fees associated with hearing and defending the protest. In the event the protest is settled by mutual agreement of the parties, the protest bond shall be distributed as agreed to by the District and protestor.
The District does not accept documents filed by e-mail or facsimile transmission. Filings are only accepted during normal business hours.
Contract Execution. Upon receipt of a notice of protest which has been timely filed, the District shall not execute the contract under protest until the subject of the protest is resolved. However, if the District sets forth in writing particular facts and circumstances showing that delay incident to protest proceedings will jeopardize the funding for the project, will materially increase the cost of the project, or will create an immediate and serious danger to the public health, safety, or welfare, the contract may be executed.

Informal Proceeding. If the Board determines a protest does not involve a disputed issue of material fact, the Board may, but is not obligated to, schedule an informal proceeding to consider the protest. Such informal proceeding shall be at a time and place determined by the Board. Notice of such proceeding shall be sent via e-mail (with a delivery and read receipt), United States Mail, or hand delivery to the protestor and any substantially affected persons or parties not less than three (3) calendar days prior to such informal proceeding. Within thirty (30) calendar days following the informal proceeding, the Board shall issue a written decision setting forth the factual, legal, and policy grounds for its decision.

Formal Proceeding. If the Board determines a protest involves disputed issues of material fact or if the Board elects not to use the informal proceeding process provided for in section (3) of this Rule, the District shall schedule a formal hearing to resolve the protest. The Chairperson shall designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer to conduct the hearing. The hearing officer may:
Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The hearing officer shall, within thirty (30) days after the hearing or receipt of the hearing transcript, whichever is later, file a recommended order which shall include a caption, time and place of hearing, appearances entered at the hearing, statement of the issues, findings of fact and conclusions of law, separately stated, and a recommendation for final District action. The District shall allow each party fifteen
(15) days in which to submit written exceptions to the recommended order. The District shall issue a final order within sixty (60) days after the filing of the recommended order.

Rejection of all Qualifications, Bids, Proposals, Replies and Responses after Receipt of Notice of Protest. If the Board determines there was a violation of law, defect, or an irregularity in the competitive solicitation process, the Bids, Proposals, Replies, and Responses are too high, or if the Board determines it is otherwise in the District’s best interest, the Board may reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew. If the Board decides to reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew, any pending protests shall automatically terminate.

Judicial Review. A party who is adversely affected by final District action is entitled to judicial review. Judicial review shall be sought in the county where the District is located. All proceedings shall be instituted by filing a notice of appeal or petition for review in accordance with the Florida Rules of Appellate Procedure within thirty (30) calendar days after the rendition of the decision being appealed. The filing of an appeal does not itself stay enforcement of the final District decision. Judicial review of any District action shall be confined to the record transmitted. The record for judicial review shall be compiled in accordance with the Florida Rules of Appellate Procedure. Failure to file a notice of appeal or petition for review within the time prescribed herein shall constitute a waiver of judicial review proceedings.

Intervenors. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

Settlement. Nothing herein shall preclude the settlement of any protest under this Rule at any time.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 120.69(2)(a), 190.033, Fla. Stat.

Rule 4.0	Effective Date.

These Rules shall be effective 	, 2026, except that no election of officers required by these Rules shall be required until after the next regular election for the Board.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

FOURTEENTH ORDER OF BUSINESS

C.

1.

Memorandum
To: Board of Supervisors From: District Management Date: August 28, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2024 legislative session. Starting on October 1, 2024, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2025), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the attached categories to focus on for Fiscal Year 2027 and develop statutorily compliant goals for each.
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Isles of Bartram Park Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of ﬁve board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication. Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 2.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 2.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.

Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 2.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Isles of Bartram Park Community Development District

District Manager:		Date:	 Print Name:	 
Isles of Bartram Park Community Development District

2.

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 2027 at the offices of Governmental Management Services, LLC located at 475 West Town Place, Suite 114, St. Augustine, Florida 32092 at 10:00 a.m. on the third Friday of each month listed as follows or otherwise noted:

November 20, 2026
February 19, 2027
May 21, 2027 (approve budget)
August 20, 2027 (adopt budget)

SEVENTEENTH ORDER OF BUSINESS

A.

Isles of Bartram Park
Community Development District

Unaudited Financial Reporting
July 31, 2026

Table of Contents

	Balance Sheet

	General Fund

	Month to Month

	Debt Service Fund Series 2015

	Debt Service Fund Series 2017

	Capital Reserve Fund

	Long Term Debt Report

	Assessment Receipt Schedule

	Check Register Summary

Combined Balance Sheet July 31, 2026

	General Fund	Debt Service Fund	Capital Reserve Fund	Totals Governmental Funds	

Assets:
Cash:
Operating Account - Truist	

$	55,576	$	

-	$	

35,175	

$	90,751	
Assessments Receivable Due from Other
Due from General Fund - Series 2015	-
-
-	-
- 4,536	-
-
-	-
- 4,536	
Due from General Fund - Series 2017	-	3,850	-	3,850	
Due from Developer	900	-	.	900	
Investments:
State Board of Administration (SBA)	

302,772	

-	

61,062	

363,834	
Series 2015
Reserve	

-	

215,805	

-	

215,805	
Interest	-	53	-	53	
Revenue	-	317,335	-	317,335	
Sinking Fund	-	108	-	108	
Gen Redemption	-	139,703	-	139,703	
Prepayment
Series 2017	-	4	-	4
-	
Reserve	-	171,060	-	171,060	
Interest	-	42	-	42	
Principal	-	-	-	-	
Revenue	-	275,164	-	275,164	
Prepayment	-	4	-	4	
Bond Redemption	-	144,762	-	144,762	
Sinking Fund	89	89	
Prepaid Expenses	-	-	-	-	
Deposits	-	-	-	-	
Total Assets	$	359,249	$	1,272,515	$	96,236	$	1,728,000	

Liabilities:			
Accounts Payable FICA Payable
Due to Debt Service - Series 2015	$	4,147	$
- 4,536	-	$
-
-	-	$	4,147
-
-	4,536	
Due to Debt Service - Series 2017		3,850	-	-	3,850	
Total Liabilites	$	12,533	$	-	$	-	$	12,533	

Fund Balance:
Nonspendable: Prepaid Items
Restricted for:
Debt Service	

$	

-	$

-	

-	$

1,272,515	

-	$	-

-	1,272,515	
Capital Project	-	-	-	-	
Assigned for:
Capital Reserve Fund	
-	-	
96,236	
96,236	
Capital Reserves	-	-	-	-	
Unassigned	346,715	-	-	346,715	
Total Fund Balances	$	346,715	$	1,272,515	$	96,236	$	1,715,467	
				
Total Liabilities & Fund Balance	$	359,249	$	1,272,515	$	96,236	$	1,728,000	

General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Revenues:		
Special Assessments - Tax Roll	$	317,981	$	317,981	$	319,702	$	1,722	
Interest	5,000	4,167	4,891	724	
Total Revenues	$	322,981	$	322,147	$	324,593	$	2,446	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	4,000	$	3,333	$	2,600	$	733	
PR-FICA	306	255	199	56	
Engineering	10,370	8,642	-	8,642	
Attorney	10,000	8,333	1,520	6,813	
Annual Audit	4,200	4,200	4,200	-	
Assessment Administration	5,618	5,618	5,618	-	
Arbitrage Rebate	1,200	600	600	-	
Dissemination Agent	8,259	6,883	6,883	0	
Trustee Fees	8,800	7,333	5,650	1,683	
Management Fees	57,429	47,857	47,858	-	
Information Technology	1,890	1,575	1,575	-	
Website Maintenance	1,260	1,050	1,050	-	
Telephone	150	125	37	88	
Postage & Delivery	500	417	440	(23)	
Insurance General Liability/Public Officials	14,167	14,167	12,738	1,429	
Printing & Binding	500	417	171	246	
Legal Advertising	1,265	1,054	631	423	
Other Current Charges	1,000	833	648	185	
Office Supplies	200	167	3	164	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	131,289	$	113,034	$	92,595	$	20,439	

Operations & Maintenance					
Field Expenditures					
Landscape Maintenace (Yellowstone)	$	68,894	$	57,412	$	54,479	$	2,933	
Lake Maintenance (First Choice Aquatics)	34,960	29,133	23,035	6,098	
Waterfall/Entry Pond Maintenance (Innovative Fountain Srvc)	8,860	7,383	8,520	(1,137)	
Lake Fountains Maintenance (First Coast Aquatics)	4,348	3,623	2,300	1,323	
Management	6,000	5,000	5,000	-	
Utilities	10,000	8,333	3,686	4,648	
General Maintenance	3,000	2,500	538	1,962	
Subtotal Field Expenditures	$	136,062	$	113,385	$	97,558	$	15,827	
					
Total Operations & Maintenance	$	136,062	$	113,385	$	97,558	$	15,827	
					
Total Expenditures	$	267,351	$	226,419	$	190,154	$	36,266	
					
Excess (Deficiency) of Revenues over Expenditures	$	55,629		$	134,440		

Other Financing Sources/(Uses):					
Capital Reserve Fund	$	(55,629)	$	-	-	-	
Total Other Financing Sources/(Uses)	$	(55,629)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	134,440		
					
Fund Balance - Beginning	$	-		$	212,276		
					
Fund Balance - Ending	$	-		$	346,715		

Isles of Bartram Park
Community Development District Month to Month

	Oct		Nov	Dec	Jan	Feb		March	April	May	June		July	Aug	Sept	Total	

Revenues:																	
Special Assessments - Tax Roll	$	-	$	19,306  $	32,315  $	250,906	$	7,596	$	4,452  $	1,772	$	-	$	574	$	2,782	$	-	$	-	$	319,702	
Interest	356		335	334	326	292		323	315	679	947		984	-	-	4,891	
Total Revenues	$	356	$	19,641  $	32,649  $	251,232	$	7,888	$	4,775  $	2,087	$	679	$	1,521	$	3,766	$	-	$	-	$	324,593	

Expenditures:									
General & Administrative:									
Supervisor Fees	$	-	$	1,000  $	-	$	-	$	800	$	-	$	-	$	800	$	-	$	-	$	-	$	-	$	2,600	
PR-FICA	-	77	-	-	61	-	-	61	-	-	-	-	199	
Engineering	-	-	-	-	-	-	-	-	-	-	-	-	-	
Attorney	-	153	116	226	647	212	168	-	-	-	-	-	1,520	
Annual Audit	-	-	-	-	4,200	-	-	-	-	-	-	-	4,200	
Assessment Administration	5,618	-	-	-	-	-	-	-	-	-	-	-	5,618	
Arbitrage Rebate	-	600	-	-	-	-	-	-	-	-	-	-	600	
Dissemination Agent	688	688	688	688	688	688	688	688	688	688	-	-	6,883	
Trustee Fees	1,250	4,400	-	-	-	-	-	-	-	-	-	-	5,650	
Management Fees	4,786	4,786	4,786	4,786	4,786	4,786	4,786	4,786	4,786	4,786	-	-	47,858	
Information Technology	158	158	158	158	158	158	158	158	158	158	-	-	1,575	
Website Maintenance	105	105	105	105	105	105	105	105	105	105	-	-	1,050	
Telephone	12	-	-	8	-	-	10	-	-	7	-	-	37	
Postage & Delivery	29	102	18	60	31	34	10	15	98	41	-	-	440	
Insurance General Liability/Public Officials	12,738	-	-	-	-	-	-	-	-	-	-	-	12,738	
Printing & Binding	2	3	15	6	6	33	9	3	93	2	-	-	171	
Legal Advertising	-	70	-	-	70	-	-	143	89	260	-	-	631	
Other Current Charges	272	42	42	42	42	42	42	42	42	42	-	-	648	
Office Supplies	0	0	0	0	0	0	0	0	1	0	-	-	3	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	25,833	$	12,182  $	5,927  $	6,079	$	11,593	$	6,057  $	5,975	$	6,801	$	6,059	$	6,088	$	-  $	-  $	92,595	

Operations & Maintenance									
Field Expenditures									
Landscape Maintenace (Yellowstone)	$	5,570	$	3,244  $	5,565  $	3,244	$	3,244	$	5,565  $	3,244	$	12,164	$	5,447	$	7,193	$	-		$	-	$	54,479	
Lake Maintenance (First Choice Aquatics)	3,100	2,100	2,205	2,205	2,205	2,205	2,205	2,205	2,205	2,400	-	-	23,035	
Waterfall/Entry Pond Maintenance (Innovative Fountain S	1,753	247	2,956	907	429	221	579	290	224	914	-	-	8,520	
Lake Fountains Maintenance (First Coast Aquatics)	-	280	940	-	-	540	-	-	540	-	-	-	2,300	
Management	500	500	500	500	500	500	500	500	500	500	-	-	5,000	
Utilities	743	398	394	326	348	197	397	398	484	-	-	-	3,686	
General Maintenance	-	538	-	-	-	-	-	-	-	-	-	-	538	
Subtotal Field Expenditures	$	11,666	$	7,307  $	12,560  $	7,181	$	6,727	$	9,229  $	6,925	$	15,557	$	9,400	$	11,007	$	-  $	-  $	97,558	
									
Total Operations & Maintenance	$	11,666	$	7,307  $	12,560  $	7,181	$	6,727	$	9,229  $	6,925	$	15,557	$	9,400	$	11,007	$	-  $	-  $	97,558	
									
Total Expenditures	$	37,500	$	19,489  $	18,487  $	13,260	$	18,320	$	15,286  $	12,900	$	22,358	$	15,459	$	17,095	$	-  $	-  $	190,154	
									
Excess (Deficiency) of Revenues over Expenditures	$	(37,144)	$	152  $	14,162  $	237,972	$	(10,432)	$	(10,511)  $	(10,813)	$	(21,678)	$	(13,938)	$	(13,329)	$	-  $	-  $	134,440	

Other Financing Sources/Uses:									
Transfer In/(Out)	-	-	-	-	-	-	-	-	-	-	-	-	-	
Total Other Financing Sources/Uses	$	-	$	-  $	-  $	-	$	-	$	-  $	-	$	-	$	-	$	-	$	-  $	-  $	-	
									
Net Change in Fund Balance	$	(37,144)	$	152  $	14,162  $	237,972	$	(10,432)	$	(10,511) $	(10,813)	$	(21,678)	$	(13,938)	$	(13,329)	$	-  $	-  $	134,440	

Revenues:		
Special Assessments - Tax Roll	$	429,732	$	429,732	$	432,059	$	2,327	
Interest Income	15,000	12,500	18,721	6,221	
Total Revenues	$	444,732	$	442,232	$	450,780	$	8,548	

Expenditures:					
Interest - 11/1	$	136,728	$	136,728	$	136,728	$	-	
Special Call - 11/1	-	-	5,000	(5,000)	
Principal - 11/1	140,000	140,000	140,000	-	
Interest - 5/1	133,666	133,666	133,538	128	
Total Expenditures	$	410,394	$	410,394	$	415,266	$	(4,872)	
					
Excess (Deficiency) of Revenues over Expenditures	$	34,338		$	35,515		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	34,338		$	35,515		
					
Fund Balance - Beginning	$	424,101		$	642,029		
					
Fund Balance - Ending	$	458,440		$	677,544		

Revenues:					
Special Assessments - Tax Roll	$	364,708	$	364,708	$	366,703	$	1,995	
Interest Income	15,000	12,500	16,287	3,787	
Total Revenues	$	379,708	$	377,208	$	382,990	$	5,782	

Expenditures:					
Interest - 11/1	$	109,884	$	109,884	$	109,884	$	-	
Principal - 11/1	115,000	115,000	115,000	-	
Special Call - 11/1	-	-	5,000	(5,000)	
Interest - 5/1	107,584	107,584	107,469	116	
Special Call - 5/1	-	-	-	-	
Total Expenditures	$	332,469	$	332,469	$	337,353	$	(4,884)	
					
Excess (Deficiency) of Revenues over Expenditures	$	47,239		$	45,637		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	47,239		$	45,637		
					
Fund Balance - Beginning	$	378,015		$	549,335		
					
Fund Balance - Ending	$	425,254		$	594,971		

Revenues					
Capital Reserve Transfer In	$	55,629	$	-	$	-	$	-	
Interest	1,500	1,250	1,963	713	
Total Revenues	$	57,129	$	1,250	$	1,963	$	713	

Expenditures:					
Capital Outlay	$	-	$	-	$	-	$	-	
Repairs and Maintenance	10,000	8,333	-	8,333	
Other Current Charges	-	-	4,544	(4,544)	
Total Expenditures	$	10,000	$	8,333	$	4,544	$	3,789	
					
Excess (Deficiency) of Revenues over Expenditures	$	47,129		$	(2,581)		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	47,129		$	(2,581)		
					
Fund Balance - Beginning	$	134,023		$	98,818		
					
Fund Balance - Ending	$	181,152		$	96,236		

Isles of Bartram Park
Community Development District Long Term Debt Report	
Series 2015 Special Assessment Bonds	

Interest Rate:	
4.375%-5.125%	
Maturity Date:	11/1/1945	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$213,916	
Reserve Fund Balance	215,805	

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)	
Less: November 1, 2021	($115,000)	
Less: November 1, 2021 (Prepayment)	($20,000)	
Less: May 1, 2022 (Prepayment)	($85,000)	
Less: November 1, 2022	($120,000)	
Less: November 1, 2022 (Prepayment)	($5,000)	
Less: May 1, 2023 (Prepayment)	($5,000)	
Less: November 1, 2023	($130,000)	
Less: November 1, 2023 (Prepayment)	($5,000)	
Less: November 1, 2024	($135,000)	
Less: May 1, 2025 (Prepayment)	($5,000)	
Less: November 1, 2025	($140,000)	
Less: November 1, 2025 (Prepayment)	($5,000)	
Current Bonds Outstanding	$5,260,000	

Series 2017 Special Assessment Bonds	

Interest Rate:	
3.50%-5.00%	
Maturity Date:	11/1/1947	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$169,563	
Reserve Fund Balance	171,060	

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)	
Less: November 1, 2021	($100,000)	
Less: May 1, 2022 (Prepayment)	($15,000)	
Less: November 1, 2022	($105,000)	
Less: November 1, 2022 (Prepayment)	($5,000)	
Less: May 1, 2023 (Prepayment)	($5,000)	
Less: November 1, 2023	($110,000)	
Less: November 1, 2023 (Prepayment)	($5,000)	
Less: November 1, 2024	($115,000)	
Less: May 1, 2025 (Prepayment)	($5,000)	
Less: November 1, 2025	($115,000)	
Less: November 1, 2025 (Prepayment)	($5,000)	
Current Bonds Outstanding	$4,470,000	

Total Bonds Outstanding	$9,730,000

B.

Community Development District Fiscal Year 2026 Assessment Receipts

ASSESSED TO	

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

O&M ASMT	

TOTAL ASMTS	
TAX ROLL NET	635	429,732.19	364,728.02	317,980.57	1,112,440.78	
TOTAL DISTRICT NET	635	429,732.19	364,728.02	317,980.57	1,112,440.78	

RECEIVE FROM	

BALANCE DUE	SERIES 2015 DEBT SERVICE
RECEIVED	SERIES 2017 DEBT SERVICE
RECEIVED	

O&M RECEIVED	

TOTAL RECEIVED	
TAX ROLL RECEIVED / DUE	(6,023.39)	432,059.01	366,702.87	319,702.30	1,118,464.17	
TOTAL RECEIPTS / DUE	(6,023.39)	432,059.01	366,702.87	319,702.30	1,118,464.17	

TAX ROLL RECEIPTS

ST JOHNS COUNTY DISTRIBUTION	

DATE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

O&M ASMT	

TOTAL RECEIVED	
1	11/3/2025	1,387.87	1,177.93	1,026.95	3,592.75	
2	11/18/2025	14,773.08	12,538.41	10,931.35	38,242.84	
3	11/24/2025	9,929.67	8,427.64	7,347.47	25,704.78	
4	12/16/2025	22,345.85	18,965.67	16,534.82	57,846.34	
5	12/23/2025	21,326.13	18,100.20	15,780.28	55,206.61	
6	1/15/2026	338,147.64	286,997.16	250,212.53	875,357.33	
INTEREST 1	1/26/2026	936.53	794.87	692.99	2,424.39	
7	2/20/2026	10,265.12	8,712.35	7,595.68	26,573.15	
8	3/16/2026	6,016.03	5,106.01	4,451.57	15,573.61	
INTEREST 2	4/9/2026	377.71	320.57	279.48	977.76	
9	4/24/2026	2,017.16	1,712.03	1,492.60	5,221.78	
10	6/23/2026	776.31	658.88	574.43	2,009.61	
11	7/2/2026	3,759.91	3,191.16	2,782.15	9,733.22	
		-	-	-	-	
		-	-	-	-	
TOTAL TAX ROLL RECEIPTS		432,059.01	366,702.87	319,702.30	1,118,464.17	

PERCENT COLLECTED TAX ROLL	101%	101%	101%	101%	

C.

COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2026
Check Register

Fund	Date	check #'s	Amount	Total

General Fund
4/1/26 -4/30/26	1360-1366	$12,921.34
5/1/26 -5/31/26	1367-1380	256,107.67
6/1/26 -6/30/26	1381-1387	12,688.67
7/1/26 -7/31/27	1388-1396	16,394.92

$298,112.60

TOTAL	$298,112.60

* Fedex Invoices available upon request

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	1
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/07/26 00036	4/01/26 3759	202604 320-57200-46300	*	2,205.00
APR LAKE MAINTENANCE
FIRST CHOICE AQUATICS INC	2,205.00 001360

4/07/26 00001	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
150	202604 310-51300-34000	*	4,785.75
APR MANAGEMENT FEES
150	202604 310-51300-52000	*	105.00
APR WEBSITE ADMIN
150	202604 310-51300-35100	*	157.50
APR INFORMATION TECH
150	202604 310-51300-31200	*	688.25
APR DISSEMINATION SVCS
150	202604 310-51300-51000	*	.42

202604	310-51300-42000	*	10.36	
202604	310-51300-42500	*	8.70	
202604	310-51300-41000	*	9.61	

OFFICE SUPPLIES 150
POSTAGE 150
COPIES 150
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,765.59 001361
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00018	4/01/26 431649	202604 320-53800-45501	*	500.00
APR MANAGEMENT SERVICES
VESTA PROPERTY SERVICES, INC.	500.00 001362
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/07/26 00022	4/01/26 1146643	202604 320-57200-46200	*	3,243.93
APR LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE INC	3,243.93 001363
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/26 00023	4/14/26 2030745	202604 320-57200-46400	*	258.00
INSTAL CHLORINATOR LID
INNOVATIVE FOUNTAIN SERVICES INC	258.00 001364
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/26 00032	4/09/26 3729902	202601 310-51300-31500	*	226.00
JAN GENERAL COUNSEL
4/09/26 3729902. 202602 310-51300-31500	*	646.50
FEB GENERAL COUNSEL
KUTAK ROCK LLP	872.50 001365
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/26 00046	4/15/26 04152026 202603 320-57200-46500	*	76.32
REMIB JEA IRRIG 03/17/26
CELESTINA NORTH HOA	76.32 001366
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	12,921.34 IBTR ISLES OF BRTRM TLEE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/27/26	PAGE	2
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

TOTAL FOR REGISTER	12,921.34

IBTR ISLES OF BRTRM TLEE

First Choice Aquatics
i 4289 Denton Rd Jacksonville, FL 32226-483i USA
+226703i
firstchoiceaquaticsjax@gmail.com
INVOICE

BILL TO
Isles of Bartram Park C/O GMS,LLC
475 West Town Place, Suite
i i4
St. Augustine, Florida 32092

INVOICE# 3759
DATE 04/0i/2026
DUE DATE 05/0i/2026
TERMS Net 30

SERVICE

DESCRIPTION

QTY

RATE

AMOUNT

Lake
Maintenance

Isles of Bartram Park

i

2,205.00

2,205.00

Services rendered are for the month listed above.

[ Pay invoice ]

SUBTOTAL TAX TOTAL
BALANCE DUE

2,205.00
0.00
2,205.00
$2,205.00

RECEIVED
By Tara Lee at 10:26 am, Apr 03, 2026

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Invoice

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

Invoice #: 150
Invoice Date: 4/1/26
Due Date: 4/1/26
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - April 2026 Website Administration - April 2026 Information Technology - April 2026
Dissemination Agent Services - April 2026 Office Supplies
Postage Copies Telephone		4,785.75
105.00
157.50
688.25
0.42
10.36
8.70
9.61	4,785.75
105.00
157.50
688.25
0.42
10.36
8.70
9.61	

RECEIVED
By Tara Lee at 9:28 am, Apr 03, 2026

Total	$5,765.59	
Payments/Credits	$0.00	
Balance Due	$5,765.59	

\Testa-,,.	Invoice

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

Invoice# Date

Terms Due Date Memo

431649
04/01/2026

Due on receipt 04/01/2026
WGV • MANAGEMENT

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

Total	500.00

RECEIVED
By Tara Lee at 11:51 am, Apr 01, 2026

INVOICE

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
Address:	475 West Town Pl Suite 114
St. Augustine, FL 32092

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  May 1, 2026

Invoice Amount:	$3,243.93

Monthly Landscape Maintenance April 2026	$3,243.93

RECEIVED
By Tara Lee at 2:28 pm, Apr 06, 2026

Invoice Total	$3,243.93

i

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

INVOICE
Innovative Fountain Services, Inc
11637 Columbia Park Dr E Ste 4
Jacksonville, FL 32258-4493

Celestina:Celestina Waterfall
Bill to
Celestina
Isles of Bartram Park COD 475 West Town Place Ste 114 Saint Augustine, FL 32092

admin@innovativefountainservices.c om

+1 (904) 551-1017

RECEIVED
By Tara Lee at 8:39 am, Apr 15, 2026

Invoice details
Invoice no.: 2030745
Terms: Net 30
Invoice date: 04/14/2026 Due date: 05/14/2026

#	Product or service	Description	Qty	Amount

1.	Fountain Service

Estimate 4745 completed. Innovative Fountain Services proposes to provide all necessary materials, labor, and equipment to perform the following services:
Install new chlorinator lid assembly on the Waterfall fountain.

$258.00

Total	$258.00

KUTAK  ROCK  LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

April 9, 2026

Jim Oliver
Isles of Ba1iram Park CDD
Governmental Management Services - St. Augustine Suite 114
475 West Town Place St. Augustine, FL 32092

Check Remit To: Kutak Rock LLP POBox30057
Omaha, NE 68103-1157

RECEIVED
By Tara Lee at 2:53 pm, Apr 14, 2026

Invoice No. 3729902
10623-1

01/03/26	G. Lovett	0.30	84.00	Monitor legislative process relating	
01/27/26	W.Haber	0.20	
47.00	to matters in1pacting special districts Respond to auditor inquiiy	
01/28/26	J. Gillis	0.40	48.00	Coordinate response to auditor letter	
01/28/26	W. Haber	0.20	47.00	Finalize and send auditor response	
				letter	
02/02/26	W. Haber	0.40	94.00	Review	audit	and	confer	with	

02/05/26	
W.Haber	
0.30	
70.50	Peregrino regarding same
Finalize review of audit; review 2015	
				Bond	redem1)tion	provision;	and	
				confer with Oliver regarding options to refmance	
02/07/26	L. Whelan	0.30	120.00	Monitor legislative process relating	
02/20/26	J. Brown	0.70	315.00	to matters impacting special districts Prepare for, attend, and follow-up	

02/20/26	
W. Haber	
0.20	
47.00	from regular Board meeting Prepare for Board meeting	

Re:	Isles of Ba1iram Park CDD - General For Professional Legal Services Rendered

''

TOTAL HOURS

3.00

PRIVILEGED AND CONFIDENTIAL
ATIORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT

KUTAK ROCK LLP
Isles of Bartram Park CDD April 9, 2026
Client Matter No. 10623-1 Invoice No. 3729902
Page 2

TOTAL FOR SERVICES RENDERED TOTALCURRENTAMOUNTDUE

$872.50

$872.50

PRIVILEGED AND CONFIDENTIAL
ATTORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT

Celestina North HOA, Inc	IINW(O)JICIE
INVOICE DATE: 4/15/2026

RECEIVED
By Tara Lee at 8:06 am, Apr 21, 2026

To:	Jim Oliver
Isles of Bartram COD
475 West Town Place, Suite 114 St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10% of 05330)

(Reference JEA bill dated 3/17/2026)		$76.32	
Any questions please call Vesta WGV Office 904-747-0181		

TOTAL AMOUNT DUE		
	$76.32	

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

Amount Due
$1,539.78
Do not pay. AutoPay will process your payment on 05/07/26.

Account#:6077096749 Bill Date: 04/15/26 Cycle:	14

CJ Phone: (904) 665-6000

225 N. Pearl St. Jacksonville, FL 32202-4513

Online: jea.com

I	CELESTINA NORTH NEIGHBORHOOD
.._	ASSOCIATION INC

CJ Business Customers: (904) 665-6250

Electric	$
Water ....................................................
Total New Charges	$

776.61
763.17
1,539.78

Electric

(A complete breakdown of charges can be found on the following pages.)

1111 $776.61
Waler

Previous Balance .................................
Payment(s) Received .......................... Balance Before New Charges .............. New Charges .......................................

$	1,390.96
-1,390.96
0.00
1,539.78

$763.17

c:$776.61

Do not pay. AutoPay will process your  $
payment on 05/07/26.

1,539.78

SJ'!fJ �$763, /7

JEA's Fleet Electrification Program can help you transition from diesel or gasoline to battery electric (BEV) or plug-in hybrids (PHEV). Learn more at jea.com/fteetelectrification.

Swap out faucet aerators with affordable, low-flow aerators on existing fixtures to reduce water use by up to 30% or more.

PLEASE DETACH AND RETURN PAYMENT STUB BELOW WITH TOTAL DUE IN ENVELOPE PROVIDED.

Additional information on reverse side. -+-

rr�

®

!&�
SCAN TO PAY ONLINE

D Check here for telephone/mail address correction and fill In on reverse side.
D Add $	to my monthly bill: $	forNeighbor to Neighbor and/or$_·_for the Prosperity Scholarship Fund. I willnotify JEA when I no longer wish to contribute.

Do ootpay.AutoPay willprocess youcpayment on05/07/26: TOTAL AMOUNT PAID
$1,539.78

 Acct#: 6077096749	Bill Date: 04/15/26	

CELESTINA NORTH NEIGHBORHOOD ASSOCIATION INC C O VESTA PROPERTY SERVICES
200 BUSINESS PARK CIR STE 101
ST AUGUSTINE FL 32095-8824

Pay Your Bill

@ EmailUs

Manage Your Alerts

Update Your Information

ito	Transfer Service

Learn About Rates

Report or View Outages

Understand Your Bill

	

STATEMENT INFORMATION
APPLICATION AND CONTRACT FOR SERVICEo£ustomers may review terms and conditions of service and policies on ]ea.com, or may call, write or email JEA to request a copy. Requesting of utility service and JEA's acceptance to provide utility service, Including the rendering of a bill, constitutes a binding contractual agreement between JEA and the customer, including each financially responsible person or entity as defined be applicable State, City and Utility regulations and policies, whether or not services is listed In that Individual's name.
Please review your billing statement. Should you suspect a billing or payment error, please notify us Immediately at 665-6000. Commercial customers can call us at 665-6250. You have 90 days from the statement date to request a JEA review for correction or credit.

ADDRESS CORRECTION
Account#  6077096749	Tel:
Address:

City:

E-mail:

State:	Zip Code:

£ CELESTINA NORTH NEIGHBORHOOD ASSOCIATION INC•	
I Account#: 6077096749	BIii Date: 04/15/26	Cycle: 14
9	Phone: (904) 665-6000	E) Online: jea.com

Billing Rate: Commercial Water Service Service Address: 11 TIERRA CV Service Period: 03/15/26 - 04/14/26 Service Point:	Commercial - Water

Reading Date: 04/14/26

Billing Rate: General Service Service Address: 33 AMALURRA TL Service Period: 03/16/26 - 04/15/26
Service Point:	Commercial - Electric

Reading Date: 04/15/26

Meler
Number
82562079	Days
Billed
30	Current
Reading
1	
Readi119 Type
Regular	Meter
Size
3/4	Cons;umption (1cu ft!:: 7.48 gal)
OGAL	

	

Meter Number
22969907	Days Billild
30	
Current Reading
33281	Reading
Type
Regular	Meler
Constant
1	Consumption

2256KWH	

Basic Monthly Charge	$	18.23

Basic Monthly Charge

$	25.00

Total Current Water Charges	$

Billing Rate: Street and Area Light Rate
Service Address: 221 AMALURRA TL APT LS01
Service Period: 03/16/26 - 04/15/26	Reading Date: 04/15/26 Service Point:	Area Light

18.23

Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.05457 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
Florida State Sales Tax

Total Current Electric Charges	$

Billing Rate: Street and Area Light Rate Service Address: 38 TIERRA CV APT ARLT

153.70
123.11
11.53
8.03
23.95

Meter Number
83130993	Days Billed
30	Current Reading
588	
Reading Type
Regular	Meler Size
1	Consu�ption (1cu ft=7.48gal)
5000GAL	

Service Period: 03/15/26 - 04/14/26	Reading Date: 04/14/26 Service Point:	Reclaim Commercial

Service Period: 03/16/26 - 04/15/26 Service Point:	Area Light

32 Unll(s) 40W LED PT	$	239.04	
3 Unlt(s) 72W LED PT	24.42	
Fuel Charge	35.21	
Gross Receipts Tax	7.66	
Florida State Sales Tax	22.82	
Total Current Electric Charges	$	
$32.20 of Fuel Cost is Tax Exempt		
Bllllng Rate: Commercial Reclaimed Irrigation Service Service Address: 221 AMALURRA TLAPT LS01		

11 Unll(s) 40W LED PT
Fuel Charge
Gross Receipts Tax Florida State Sales Tax
Total Current Electric Charges

$9.60 of Fuel Cost is Tax Exem t

Reading Date: 04/15/26

$

$

82.17
10.50
2.38
7.09

Basic Monthly Charge Inspection Fee
Tier 1 Consumption (1-14 kgal @$3.81)

$	31.50
6.00
19.05

Billing Rate: Commercial Reclaimed Irrigation Service Service Address: 38 TIERRA CV APT LS01

Meier
Number
91402476	Days
BIiied
30	current
Reading
4565	Reading
Type
Regular	Meler
Size
1	coosumpllon (1c�fti::: 7,48gal)
127000 GAL	

Service Period: 03/15/26- 04/14/26	Reading Date: 04/14/26 Service Point:	Reclaim Commercial

Basic Monthly Charge	$	31.50	
Inspection Fee	6.00	
Tier 1Consumption (1-14 kgal@$3.81)	53.35	
Tier 2 Consumption(> 14 kgal@$4.33)	489.28	
Total Current Water Charges	$	580.13	

Total Current Water Charges	$	56.55

£. CELESTINA NORTH NEIGHBORHOOD ASSOCIATION INC	
®	I Account#: 6077096749	Bill Date: 04/15/26	Cycle: 14
C9 Phone: (904) 665-6000	t)	Online: jea.com

Billing Rate: Resldentlal Reclaimed Irrigation Service Address: 558 AMALURRA TL
Service Period: 03/15/26 - 04/14/26	Reading Date: 04/14/26 Service Point:	Reclaim Residential

1111111 Water Tens Gal 1111111 Electric kWh

18301--11----------lll---llll--111111	11--·III--II-

2440�	,

Meter Number
83794329	Days Billed
30	Current
Reading
1283	Reading
Type
Regular	Meter
Size
3/4	'.
Cons,umptlon
(1cu ft,= 7.48 gal)
21000 GAL	

Basic Monthly Charge Reclaimed Water Inspection Fee
Tier 1Consumption (1-14 kgal @ $2.97) Tier 2 Consumption {> 14 kgal@ $5.97)

$	18.90
6,00
41,59
41.77

Total Current Water Charges	$	108.26	Apr May Jun Jul Aug Sep Ocl Nov Dec Jan Feb Mar Apr
2025	2026

Total kWh Used	1 Year Ago	Last Month	This Month	Average Dally	
	310	2,107	2,256	75	
Total Gallons Used	19,000	13,000	21,000	700	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/28/26	PAGE	1
*** CHECK DATES 05/01/2026 - 05/31/2026 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/05/26 00025	4/16/26 04162026 202603 320-57200-46500	*	120.92
REMIB JEA IRRIG 04/16/26
CELESTINA MASTER HOA	120.92 001367
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00036	5/01/26 3814	202605 320-57200-46300	*	2,205.00
MAY LAKE MAINTENANCE
FIRST CHOICE AQUATICS INC	2,205.00 001368
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00018	5/01/26 432169	202605 320-53800-45501	*	500.00
MAY MANAGEMENT SERVICES
VESTA PROPERTY SERVICES, INC.	500.00 001369
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00022	5/05/26 1166653	202605 320-57200-46200	*	8,525.00
MULCH/PINE STRAW INSTALL
YELLOWSTONE LANDSCAPE INC	8,525.00 001370
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/05/26 00022	5/05/26 1166654	202605 320-57200-46200	*	395.00
HEDGE SCREENING FOR EXIT
YELLOWSTONE LANDSCAPE INC	395.00 001371

5/12/26 00001	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
151	202605 310-51300-34000	*	4,785.75

*	105.00		
*	157.50			
*	688.25			
*	.18			

MAY MANAGEMENT FEES
151	202605 310-51300-52000
MAY WEBSITE ADMIN
151	202605 310-51300-35100
MAY INFORMATION TECH
151	202605 310-51300-31200
MAY DISSEMINATION SVCS
151	202605 310-51300-51000

202605 310-51300-42000	*	15.48	
202605 310-51300-42500	*	2.70	

OFFICE SUPPLIES 151
POSTAGE 151
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,754.86 001372
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00023	5/05/26 2030869	202604 320-57200-46400	*	202.50
APR WATERFALL FOUNT MAINT
5/05/26 2030869	202604 320-57200-46400	*	118.87
APR CHEMICALS ADDED
INNOVATIVE FOUNTAIN SERVICES INC	321.37 001373
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00029	5/07/26 05072026 202605 300-20700-10200	*	10,265.12
2/20/26 DIST 7
5/07/26 05072026 202605 300-20700-10200	*	6,016.03
3/16/26 DIST 8
IBTR ISLES OF BRTRM TLEE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/28/26	PAGE	2
*** CHECK DATES 05/01/2026 - 05/31/2026 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#	
	5/07/26
5/07/26	05072026 202605 300-20700-10200	*	377.71
05072026 202605 300-20700-10200	*	2,017.16			
	ISLES OF	BARTRAM PARK CDD-DS	2015							18,676.02	001374	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - -	- - -	-	-	- - -	-	-	-	- - - - - - - - - - -	- - -	
5/12/26 00030	5/07/26 05072026 202605 300-20700-10300					*				8,712.35		
	2/20/26 DIST 7											
	5/07/26 05072026 202605 300-20700-10300					*				5,106.01		
	3/16/26 DIST 8											
	5/07/26 05072026 202605 300-20700-10300					*				320.57		
	4/9/26 INTEREST 2											
	5/07/26 05072026 202605 300-20700-10300					*				1,712.03		
	4/24/26 DIST 9											
	ISLES OF	BARTRAM PARK CDD-DS	2017							15,850.96	001375	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - -	- - -	-	-	- - -	-	-	-	- - - - - - - - - - -	- - -	
5/12/26 00039	5/07/26 SBA #181 202605 300-15100-10000					*				200,000.00		
	EX FUND TXF GF RESERVE											

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

4/9/26 INTEREST 2
4/24/26 DIST 9

ISLES OF BARTRAM PARK CCD C/O	200,000.00 001376
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00022	5/01/26 1169047	202605 320-57200-46200	*	3,243.93
MAY LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE INC	3,243.93 001377
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/26 00022 12/09/25 1054402	202512 320-57200-46200	*	118.00
IRRIGATION REPAIRS-DEC25
YELLOWSTONE LANDSCAPE INC	118.00 001378
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00025	5/15/26 05152026 202604 320-57200-46500	*	130.13
REMIB JEA IRRIG 05/15/26
CELESTINA MASTER HOA	130.13 001379
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00046	5/14/26 05142026 202604 320-57200-46500	*	266.48
REMIB JEA FOUNT 05/14/26
CELESTINA NORTH HOA	266.48 001380
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	256,107.67
TOTAL FOR REGISTER	256,107.67

IBTR ISLES OF BRTRM TLEE

Celestina Master HOA, Inc	IINW(O)IICClE

RECEIVED
By Tara Lee at 10:43 am, May 04, 2026

INVOICE DATE: 4/16/2026

To:	Jim Oliver
Isles of Bartram COD
475 West Town Place, Suite 114 St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10% of 05330)

(Reference JEA bill dated 4/16/2026)		$120.92	
Any questions please call Vesta WGV Office 904-747-0181		

TOTAL AMOUNT DUE		
	$120.92	

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

Amount Due
$8,586.44
Do not pay. AutoPay will process
your payment on 05/08/26.

Account#:1209880485 Bill Date: 04/16/26 Cycle:	14

C9 Phone: (904) 665-6000

225 N. Pearl St. Jacksonville, FL 32202-4513

•w01n·ine: J• ea.com

CELESTINA MASTER PROPERTY OWNERS ASSOCIATION INC

C9 Business Customers: (904) 665-6250

Electric	$
Water ....................................................
Sewer ...................................................
Irrigation ...............................................
Total New Charges	$

5,548.13
1,773.11
607.76
657.44
8,586.44

-Electric

$5,548.13
-Water
$1,773.11
Sewer
1/11111 $607.76

(A comp/ate breakdown of charges can be found on the following pages.)

-	Irrigation
$657.44

Previous Balance .................................

Payment(s) Received .......................... Balance Before New Charges .............. New Charges .......................................

$	7,734.00
-7,734.00
0.00
8,586.44

5J(()	.�546.13

Do not pay. AutoPay will process your $ payment on 05/08/26.

8,586.44

5330 1201> ii	-·/0/J

'	.	)

zo,91:L

.5.�2()	IoZ q I Oq

JEA's Fleet Electrification Program can help you transition from diesel or gasoline to battery electric (BEV) or plug-in hybrids (PHEV). Learn more at jea.com/fleetelectrification.

.·,.q.7,,,]i.5 $1
Swap out faucet aerators with affordable, low-flow

0 ••(:ff

aerators on existing fixtures to reduce water use by  /	/	C1	t? A
up to 30% or more.	J.,>,:;v

PLEASE DETACH AND RETURN PAYMENT STUB BELOW WITH TOTAL DUE IN ENVELOPE PROVIDED,	Additional information on reverse side. --+-

r��

-

SCAN TO PAY ONLINE

□

□ Check here for telephone/mall address correction and fill In on reverse side. Add $	to my monthly bill: $ 	for Neighbor to Neighbor and/or $	for
the Prosperity Scholarship Fund. I willnotify JEA when I nolonger wish to contribute.
Acct#: 1209880485	8111Date: 04/16/26	I
Oo notpay. AuloPaywill process your payment ort 05/08/26. TOTAlAMOlJNT PAID
	$8,586.44	

CELESTINA MASTER PROPERTY OWNERS ASSOCIATION INC 200 BUSINESS PARK CIR STE 101
ST AUGUSTINE FL 32095-8824

Pay Your Bill

@ EmailUs

Manage Your Alerts

Update Your Information

ito	Transfer Service	Report or View Outages

Learn About Rates 15) Understand Your Bill

STATEMENT INFORMATION
APPLICATION AND CONTRACT FOR SERVICE-Customers may review terms and conditions of service and policies on jea.com, or may call, write or email JEA to request a copy. Requesting of utility service and JEA's acceptance to provide utility service, Including the rendering of a bill, constitutes a binding contractual agreement between JEA and the customer, Including each financially responsible person or entity as defined be applicable Stale, City and Ullllty regulations and policies, whether or not services Is listed In that individual's name.
Please review your bllllng statement. Should you suspect a bllling or payment error, please notify us Immediately at 665-6000. Commercial customers can call us at 665-6250. You have 90 days from the statement date to request a JEA review for correction or credit.

ADDRESS CORRECTION
Account#  1209880485	Tel:
AddreH:

City:	State:	Zip Code:

C, Phone: (904) 665-6000
®

Online: jea.com	•	CELESTINA MASTER PROPERTY
.-a.  OWNERS ASSOCIATION INC

Page 3 of6

Account #:1209880485 Bill Date: 04/16/26 Cycle:	14

Service Address	Service Type	Char_g_es	Service Point	Service Period	Bill Rate

110 ANTILA VW APT LS01
Detail Charges:Basic Monthly Charge

w	$37.50
31.50

Reclaim Commercial

03/15/26 - 04/14/26 Commercial

Inspection Fee	6.00	Meter
Number
--
86614801	Days
Billed
30	Current Reading
..
1629	Reading Type
Regular	Consumption
_(1cu ft=7.48 gal)
OGAL	

Reclaimed Irrigation S--e· rv··i-ce

121 LACAILLE AV APT IR01
Detail Charges:Basic Monthly Charge

w	$83.22
31.50

Reclaim Commercial

03/15/26-04/14/26 Commercial
Reclaimed Irrigation

6.00
-14 kgal @$3.81)	45.72	Meler
Number
514058880	Days Billed
..
30	Current Reading
77	Reading Type
Regular	Consumption
{1cu ft=7.48 gal)
12000 GAL	

S-e-r·v·iQ·-e-.

123 CELESTA PY APT GATE
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.05457 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
16 ORIANA CT APT FS01
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.05457 per kWh} Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
23ANILAST APTLS01

6.00	Meter
Number
514058823	
Days
,,BOled
30	
Current Reading
,_,,
0	
Reaamg Type
Regular	Consumption
.(1cuft=7.48 gal)
OGAL	

Detail Charges:Basic Monthly Charge

25.00
466.35
373.53
34.98
23.07

25.00
285.94
229.03
21.45
14.40
w	$37.50
31.50

Gate

Meter Number

Days	Current

.

BiUed	Reading

Reading Type

Consumption

  26189702	30	53792	Regular	6845KWH	

Commercial -

Meter Number
.
24827846	Days
Biffad
30	Current
Reading	Reading
Type	Consumption

4197KWH	
		...
6161	, ..
Regular		

Bectric

Reclaim Commercial

03/16/26 - 04/15/26 General Service

03/16/26- 04/15/26 General Service

03/15/26 - 04/14/26 Commercial
Reclaimed Irrigation
.S....e...r..v..i..c.."e" 

SeNice Address

Page 4 of6
Service Type	Service Point	Service Period	Bill Rate	

29 CELESTA PY APT IR01
Detail Charges:74 Unit(s) 40W LED PT
38 Unit(s) 72W LED PT
Fuel Charge
Gross Receipts Tax Florida State Sales Tax

552.78
309.32
129.63
25.43
75.78

Area Light

03/16/26 - 04/15/26 Street and Area Light
Rate

Bectric
-	$1,092.94
Water

29 CELESTA PY APT IR01
Detail Charges:Basic Monthly Charge

w	$226.65	Reclaim

6.00
4 kgal@$3.81)	19.05	Meter
Number
89006063	Days Biled
30	Current Reading
58994	Reacfmg Type
Regular	Consumplion
(1 cu ft=!,48 gal)
5000GAL	-	

201.60	Commercial

03/15/26- 04/14126 Commercial
Reclaimed Irrigation Ser. v--i-ce

-	$226.65

33 CELESTA PY

-

Detail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.05457 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
33 CELESTA PY
Detail Charges:Basic Monthly Charge

25.00
283.01
226.68
2123
14.25

18.23

Commercial - Electric

Meter
Number
22953660	Days BiUed
.... "
30	Current Reading
90785	Reading Type
Regular	Consumption

4154KWH	
22953660	30	10.27	Regular	10.27KW	

Commercial - Water

03/16/26 - 04/15/26 General Service

03/15126 - 04/14/26 Commercial Water
Service

Bectric
-	$570.17
Water
-	$360.95

342.72

Meter	 Days		Current	Reading		Consumption Number	Bifted	Reading		Type	(1cuft=7.48gc1I).

514057774	30

472

Regular

112000GAL

33STARLISPL

w	$84.38

Reclaim

03/15/26 - 04/14/26 Residential

6.00	
Meter Number
1s12n92	g�
30	
Current Reading
4661	Reading
Type
Regular	Consumption Jtcuft=7.48 gal)
OGAL	

Detail Charges:Basic Monthly Charge			18.90	Residential		Reclaimed Irrigation	
	action Fee		6.00	Meter	Days	Current	Reading	Consumption	
	-14 kgal @$2.97)		41.59	Number	Billed	Reading	Type	(1cu ft:==7,48 gaQ	
	14 kgal @$5.97)		17.89	82196211	30	2368	Regular	17000 GAL	

33 TALOR! AV APT IR01		w	
$37.50	Reclaim	03/15/26- 04/14/26	Commercial	

Detail Charges:Basic Monthly Charge

31.50

Commercial

Reclaimed lrrigafion S--e•rYvi•c-e-

Page 5 of6
Service Address	Service Type	Charges	Service Point	Service Period	Bill Rate

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.05457 per kWh)

25.00
1,016.50
814.18

Commercial - Electric

03/16126 - 04/15/26 General Service

Meter Number
22489790	Days Billed
30	Current Reading
44253	Reading Type
Regular	Consumpfion

14920 KWH	
22489790	30	.90	Reaular	36KW	

aectric
B	$1,981.46

Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
35 MANDARA WY
Detail Charges:Basic Monthly Charge
Water Consumption Charge

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Sewer Usage Charge

Detail Charges:Basic Monthly Charge			50.63	Commercial		Service	
	- 7 Kgal @ $3.99 kgal)		27.94	Meter	Days	Current	Reading	Consumption	
	7 Kgal @ $5.36 kgal)		578.87	Number
100715201	, Billed
...
30	Reading
964	Type .... Ret!ular	(1 cu ft= 7.48 gal)
115000 GAL	
44 CALLIEL WY APT IR01		w	$585.65	Reclaim	03/15126- 04/14/26	Commercial	

35 MANDARA WY

76.24
49.54

166.35
18.36

576.74
31.02

Commercial - Water/Sewer

Meter Number

Days	Current	Reading Billed Reading		Type

Consumpfion (1cuft=7.48 ga�

 101013572	30	77	Regular	6000GAL	

Meter
Number
-
101013572	
��
-
30	Current Reading
77	Reading Type ..
Regular	Consumption (1cu ft=7.48 gal)
6000GAL	

Commercial - Water/Sewer

Irrigation 1 -

03/15/26- 04/14/26 Commercial Water
Service

03/15/26 -04/14126 Commercial Sewer
Service

03/15/26 - 04/14126 Commercial Irrigation

Water
!Ill $184.71
sewer
B	$607.76
Irrigation
!Ill $657.44

Detail Charges:Basic Monthly Charge

63.00

Commercial

Reclaimed Irrigation &!rvice.

6.00
-14 kgal@$3.81)	53.35
14 kgal @$4.33)	463.30	Meter Number
86322464	Days Billed
30	Current Reading
--~~
9598	Reading Type
Regular	Consumption
(1 cuft==7A8 gaD
121000 GAL	

471 CELESTA PY APT IR01
Detail Charges:Basic Monthly Charge	
25.00	Irrigation 1 - Bectric	03/16/26 - 04/15/26	General Service	
Energy Charge ($0.06813 per kWh)	135.85						
Tax Exempt Fuel Cost ($0.05457 per kWh)	108.81	Meter
.	Number	Days
BiDed	Current
Reading	Reading
Type	Consumption	
Taxable Fuel Cost ($0.00511 per kWh)	10.19	24076345	30	15136	Regular	··-··
1994KWH	
Gross Receipts Tax	7.18				
Florida State Sales Tax	21.39				

Service Address	Service Type	Char�

Service Point	Service Period	Bill Rate

Page 6 of6

56 CALLIEL WY APT IR01
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh}
Tax Exempt Fuel Cost ($0.05457 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
Florida State Sales Tax
57 SOLIS AV APT LS01

25.00
18.74
15.01
1.41
1.54
-- 4.60
w	$116.82

Irrigation 1 - Electric

Meter
Number
23650846	Days
Billed
30	Current Reading
17369	Reading
Type
Regular	Consumption

275KWH	

Reclaim

03/16/26- 04/15/26 General Service

03/15/26 - 04/14/26 Commercial

6.00
-14 kgal@$3.81}	53.35
14 kgal @$4.33)	25.97	Meler Number
514064521	Days Billed
30	Current Reading
239	Reading
Type
Regular	Consumption
(1cu ft=7.48,ga_l)
20000GAL	

Detail Charges:Basic Monthly Charge	31.50

Commercial

Reclaimed Irrigation S--e·r·v·i-�-

65DELANOST
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.05457 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
Florida State Sales Tax
65DELANOST
Detail Charges:Basic Monthly Charge

25.00
123
0.98
0.09
0.70
2.09

18.23

Commercial - Bectric

Meter Number

Days	Current
Biffed	Reading

Reading Type

Consumption

  14113889	30	3143	Reaular	18KWH	

Commercial - Water

03/16/26 - 04/15/26 General Service

03/15/26-04/14/26 Commercial Water
Service

Bectric
-	$30.09
Water
-	$18.23

--

Meter Number
79232848

Days
Billed
-
30

Current
Reading
0

Reading Type
Regular

Consumption
(1cuft=7.48 gal)
0GAL

First Choice Aquatics
14289 Denton Rd

RECEIVED
By Tara Lee at 2:16 pm, May 01, 2026

Jacksonville, FL 32226-4831 USA
+2267031
firstchoiceaquaticsjax@gmail.com
INVOI

BILL TO
Isles of Bartram Park C/O GMS,LLC
475 West Town Place, Suite 114
St. Augustine, Florida 32092

INVOICE# 3814
DATE 05/01/2026
DUE DATE 05/31/2026
TERMS Net 30

SERVICE
Lake Maintenance

DESCRIPTION
Isles of Bartram Park

QTY	RATE
1	2,205.00

AMOUNT
2,205.00

Services rendered are for the month listed above.
Ways to

SUBTOTAL TAX TOTAL
BALANCE DUE

2,205.00
0.00
2,205.00
$2,205.00

Invoice

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

Invoice# Date

Terms Due Date Memo

432"169
05/0'1/2026

Due on receipt 05/0'1/2026
WGV - MANAGEMENT

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

RECEIVED
By Tara Lee at 11:03 am, May 04, 2026

Total	500.00

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
Address:	475 West Town Pl Suite 114
St. Augustine, FL 32092

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  June 4, 2026

Invoice Amount:	$8,525.00

Mulch and Pine Straw Installation

"

RECEIVED
By Tara Lee at 12:09 pm, May 05, 2026

Mulch Install	$8,525.00

Invoice Total	$8,525.00

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
Address:	475 West Town Pl Suite 114
St. Augustine, FL 32092

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  June 4, 2026

Invoice Amount:	$395.00

Hedge Screening for Exit
Landscape Enhancement	$395.00

RECEIVED
By Tara Lee at 12:11 pm, May 05, 2026

Invoice Total	$395.00

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

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

Invoice

Invoice#: i51
Invoice Date: 5/1/26
Due Date: 5/1/26
Case:
P.O. Number:

	

Management Fees - May 2026 Website Administration·�May 2026 '•• Information Technology - May 2026
Dissemination Agent Services - May 2026
Office Supplies Postage · •• ••• ••
Copies		4,785.75
···<,os.oo
157.50
•• < '688.25
0.18
• 15.48
2.70	4,785.75
•	<105.00 •
157.50
• •	688.25 ••
0.18
•.••	·1s.4s .•
2.70	

RECEIVED
By Tara Lee at 9:36 am, May OB, 2026

Total	$5,754.86	
Payments/Credits	$0.00	
Balance Due	$5,754.86	

INVOICE
Innovative Fountain Services, Inc
11637 Columbia Park Dr E Ste4
Jacksonville, FL 32258-4493

Celestina:Celestina Waterfall
Bill to
Celestina
Isles of Bartram Park COD 475 WestTown Place Ste 114 Saint Augustine, FL 32092

Invoice details
Invoice no.: 2030869
Terms: Net 30
Invoice date: 05/05/2026 Due date: 06/04/2026

admln@innovatlvefountalnservlces.c om

+1 (904) 551-1017

#	Product or service	Description	Qty	Amount	
1.	Maintenance Service	
Monthly Fountain Maintenance- April		
$202.50	
2.	Chemicals	
Chemicals Added		
$118.87	
	
Total		$321.37	
Note to customer
Thank you for your business!

RECEIVED
By Tara Lee at 12:37 pm, May 05, 2026

Date	Amount	Authorized By	

May 7,2026	
$18,676.02	
Bernadette Peregrino	

Payable to:		
	
Isles of Bartram Park #29 - 2015		

Date Check Needed:	

Budget Category:		

Check Request

ASAP	I001.300.20700.10200

	

$	10,265.12  2/20/26	DIST 7	

$	6 016.03 3/16/26	DIST 8	

$	377.71 4/9/26	INTEREST2	

$	2 017.16  4/24/26	DIST 9	

	

$	18 676.02	

(Attach sunnortina documentation for reauest.J	

Intended Use of Funds Requested·

Check Request

Date	Amount	Authorized By	

May 7, 2026	
$15,850.96	
Bernadette Peregrino	

Payable to:		
	
Isles ofBartram Park #30 -2017		

Date Check Needed:	

Budget Category:		
ASAP	Ioo1.300.20700.10300

Intended Use of Funds Requested:

$	8 712.35 2/20/26	DIST 7	

$	5,106.01 3/16/26	DIST 8	

$	320.57 4/9/26	INTEREST2	

$	1,712.03 4/24/26	DIST 9	

	

$	15 850.96	

{Attach suooortina documentation for request.)	

Isles of Bartram Park
Community Development District

Fiscal Year 2026 Assessment Receipts

TAX ROLL RECEIVED/ DUE	5,719.44	427,522.79	362,852.83	316,345.72	1,106,721.34	
TOTAL RECEIPTS DUE	5,719.44	427,522.79	362,852.83	316345.72	1,106,721.34	

TAX ROLL RECEIPTS

1	11/3/2025	1,387.87	1,177.93	1,026.95	3,592.75	
2	11/18/2025	14,773.08	12,538.41	10,931.35	38,242.84	
3	11/24/2025	9,929.67	8,427.64	7,347.47	25,704.78	
4	12/16/2025	22,345.85	18,965.67	16,534.82	57,846.34	
5	12/23/2025	21,326.13	18,100.20	15,780.28	55,206.61	
6	1/15/2026	338,147.64	286,997.16	250,212.53	875,357.33	
INTEREST1	1/26/2026	936.53	794.87	692.99	2,424.39	
7	2/20/2026	10,265.12	8,712.35	7,595.68	26,573.15	
8	3/16/2026	6,016.03	5,106.01	4,451.57	15,573.61	
INTERESTZ	4/9/2026	377,71	320.57	279.48	977.76	
9	4/24/2026	2,017,16	1,712.03	1,492.60	5,221.78	
TOTAL TAX ROLL RECEIPTS		427,522.79	362,852.83	316,345.72	1,106,721.34	
IPERCENT COLLECTED TAX ROLL	99%	99%	99%	99%

Isles of Bartram Park
COMMUNITY DEVELOPMENT DISTRICT

General Fund

Check Request

Date	Amount	Authorized By	

May 7, 2026	
$200,000.00	
Bernadette Peregrino	

Pa able to:		
Isles ofBartram Park CDD C/O STATE BOARD OF ADMINISTRATION #39

I

Date Check Needed:	Budget Category: ASAP	 l.300.15100.10000

Intended Use of Funds Requested:

$ 200,000.00  EXCESS FUND TXF GF RESERVE	

SBA #181200	

	

	

$ 200 000.00	

SEND WITH DEPOSIT LETTER FROM ACCOUNTANT	

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
Address:	475 West Town Pl Suite 114
St. Augustine, FL 32092

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  May 31, 2026

Invoice Amount:	$3,243.93

Monthly Landscape Maintenance May 2026	$3,243.93

RECEIVED
By Tara Lee at 10:52 am, May 07, 2026

Invoice Total	$3,243.93

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

�.�

YE-L-L�O-W--S·T•O··NE

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
Address:		475 West Town Pl Suite 114
St. Augustine, FL 32092

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  January 8, 2026

Invoice Amount:	$118.00

December irrigation repairs-2025
Irrigation Repairs	$118.00

RECEIVED
By Tara Lee at 9:53 am, May 13, 2026

Invoice Total	$118.00

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	IIN\\l(Q)IICCIE
INVOICE DATE: 5/15/2026

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

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10% of 05330)

(Reference JEA bill dated 5/15/2026)		$130.13	
Any questions please call Vesta WGV Office 904-747-0181		

RECEIVED	TOTAL AMOUNT DUE
By Tara Lee at 2:56 pm, May 24, 2026		
	$130.13	

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

226 N. Pearl St. Jacksonville, FL 32202-4513
'9 Phone: (904) 665-6000	8	Online:)ea.com
'9 Business Customers: (904) 666-6250

a	CELESTINA MASTER PROPERTY

Amount Due
$8,702.30
Do not pay. AuloPay willprocess
vnur navment on 06/08/26,

Account#:1209880485 BIii Date: 06/15/26 Cycle:.	14

OWNERS ASSOCIATION INC

Page 1 ofG

TOTAL SUMMARY OF CHARGES Electric.	$
Water ....................................................
Sewer ...................................................

5,672.00
1,583.62
628.44

Becblc

-$5,872.00

Irrigation ...............................................
Total New Charges	$

818.24
8,702.30

-	$W1a,6le8r3.62
Sewer

(A complete bnlakdown of oharg98 tan be found on Iha following pagu,)

-$628.44
-	lnigallon
$818.24

Previous Balance	$
Paymenl(s) Received .......................... Balance Before New Charges .............. New Charges .......................................
Do not pay. AutoPay will process your $ payment on 06/08/26.

MESSAGES

8,686.44
-8,586.44
o.oo
8,702.30

8,702.30

 t•	 :: 5, VJ7	;;}  , OD

J

=	I 1 'J.. 4. C>S-

Energy-efficient water heating lowers your overhead b� decreasing energy costs whlle Increasing rellablllty. High-efficiency water heaters
use 10 to 50 percent less energy than standard models.
Q JEA's 2025 Annual Water Quality report will soon

12..e-e, la.'.iM	""" +cu

_\,.._,,, 1, )0\. d.-'5°

,.

be available at Jea.com/WQR2025. For a paper copy, email your address to waterquality@lea.com or call 665-6000 to request one.

I o"/e

PLEASE DETACH ANDRETURN PAYMENT STUB BELOW WITH TOTAL DUE INENVELOPE PROVIDED.	Addltlonal lnfonnatlon on revane aide. --+-

SCAN
TO PAY
ONLINE

D Check here for telephone/malladdrtat co,recllon and fill111onrevene skle.

..IE,'\,

□ Add $  lo mymonthly t,;ff:$	rorNell(hbo<lo Neighbor end/or $  ror the Prosperity Scholarship Fund, I wil noUfy JEA when I nolonger wishtocontrlbule.

Accl #:1209880485

	$8 702.30	

CELESTINA MASTER PROPERTY OWNERS ASSOCIATION INC 200 BUSINESS PARK CIR STE 101
ST AUGUSTINE FL 32096-8824

Page 2 of6
Visit jea.com to:

fL PayYourBIII

lfl'�

X
Manage Your Alerts	�o

Transfer Service	Q Report or View Outages

@ Emanus

.J. Update Your Information	O Learn About Rates l:i!Understand Your BIii

	
STATEMENT INFORMATION
APPLICATION AND CONTRACT FOR SERVICE-Customersmay review terms and condHlons of service end policies on Jee.com, or may call, wrile or email JEA to request a copy. Requesting of utility service and JENs acceptance to provide utlllty service, Including the rendering of a blll, constltutaa a binding_ conltactual agreement between JEA end the customer, Including each flnanclally responslble person or enuty as defined be applicable Ste.le, City and UUllty regulaUons and PoUclos, whelher or nol services Is listedIn that lndivldual's name.
Please review your bllllng statement. Shou!d you suspect a billing or payment error, please noUfy us lmmedlately at 665-8000, Commarclal customers can call ua at 685•6250. You have 90 days rrom the statement dale fo request a JEA review ror correction or credll

ADDRESS CORRECTION

Accounl#

AddrHII	1209880485	
"'		

I•	Tai: ,	

City:	I				I,	St11te:	Zip Code:	
E!.-malh			ii			

JE,I\.

9	Phone: (904) 665-6000

A	O 1·  . •	a	CELESTINA MASTER PROPERTY

w

n me. Jea.com -	OWNERS ASSOCIATION INC

Page 3 of6

 SO!Vice Address	Service Type
110 ANTILAWY APT LS01
Delai ctuuges:Basic MonNy Cha!ge
Inspection Fee

Account#:1209880485 Bill Date: 05/15/26 Cycle:	14

31.50
6.00

Service Pcilnt
Reclaim Commercial

Service Period	Bill Rate 04/14126- 05/13126 Commercial
Reclaimed lnigation
�	•

121 IACAILLEAV APT IR01

\w	-���-. Reclaim

04/14126 -05.113126 Commercial

llelaJl Charges:Basic Monlhly Charge
lnspeclion Fee
Tier1 Ccnsumplion (1-14 l<gal@$3.81)

llelaJl Charges:Basic Monthly Cha,ge
EnergyCharge(S(l.06813 per kWh)
Tax Exempt Fuel Cost ($0.05352 perkWh) Taxable Fuel Cost ($0.00511 per kWh)
	_ Gross Receipts Tax	

• • •	: 50

31

6.00

123 CELESTA PYAPT GATE

53.34

25.00
448.02
351.95
33.60

22.01

Commen:ial

I Gate

Reclaimed lnigation
Service

04/15126-05/14128 General Service

16 ORIANA CT APT FS01

-	Commercia-l

04/15126 - 05/14126 General Service

Detail C�Basic Monlhly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.05352 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax

Deta! Charges:Basic Mon1hly Charge
Inspection Fee

31.50
6.00

Commercial

Recaimed Irrigation
ice

23ANILAST APT LS01

25.00
2TT.36
217.88
20,80

w-!'.''.

13.67
,.c---,�--_-,.
-,'.�::''.��

Electric

Reclaim

04/14126-05/13/26 Comme,ciai

 Service Address	Service T�

Page4 of6
 Service Point	Service Period	Bill Rate	

29 CELESTA PY APTIR01
Detail Cha1B'S'74 Unit(s) 40W LED PT
38 Uni�s) ml  LED PT
Fuel Charge
Gress Receipts Tax Florida State Sales Tax
29 CELESTA PY APTIR01
Delail Charges:Basic Monthly Chalge

-

--

Inspection Fee

552.78
309.32
123.12
25.26

-	- .15.28

lwZc..:�;••m.• -·.-� ,-
201.60
6.00

Area Light

RCeocmlamimercial

04/15/26-05.'14/26 StreetandArea Light
Rate

04/14/26 - 05/13/26 Commercial

Service

89006063

Reclaimed lrrigalion

s.-

-

-	$1,085.76
-$207.60

33 CELESTA PY

'E' 	s",-,-	Commercial-

04/15126 - 05,114/26 General Service

Eleclnc
-fn/.97
Waler
-	$67.19

Delail Charges:Basic Monthly Chalge
Reclalmed Water lnspedion Fee
Tier1 Consumption (1-14 kgaJ @ $2.97)
ller 2 Consumption(> 14kga/@$5.97)
33TALORJ AV APTIR01
Detal Cllarges:BasicMonlhly Charge
lnspecfionFee

-··• • • •-·--•""•'-" •• Resitlen6a/ 18.90

Detail�BasicM-lyCharge
Enel!Jy Chalge ($0.06813 perkWll)
Tax Exempt Fuel Cost ($0.05352 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Grnss Receipts Tax
33 CB.ESTA PY
Detail Charges:Basic MonWy Chaige
WalerConsump6on Cl1arge

25.00	Eledrlc
373.28
293.24
28.00
18.45

18.23
48.96

04/14126 -05/13/26 Commercial Water
Service

33STARUSPL

, �;_-,-i:'i:,� Reclaim

04/14/26-05/13/26 Residential

6.00
41.59
47.74
•• •  . .• T�	 Reclaim.
t,}N.�- • :._:_�,•�-'�<�. Commeraal
-	31.50
6.00

04/14/26 - 05/13/26

Reclaimed lrrigalion

Commercial Reclaimed lnigation Service

Page5of6

 Service Address		 Service Point	Service Period	Bill Rate	

35 MANDARA WY
De!aJl Charges:Basic Momhly Charge
EnergyCharge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.05352 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
35MANOARAWY
Det,;t Charges:Basic Mon!hly Charge
water Consumption Charge

35MANOARAWY
De1all Charges:Basic Monthly Charge
Sewer Usage Charge

25.00
1,049.20
824.21
78.69

166.35
30.60

676.74
51.70

Commercial· 8eclric

04/15/26-05/14/26 General Service

Service

Beclri:

-

-$2,027.79
•s1eus
s--
-	$628.44
lnigalian
-$818.24

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Tier1 Consumption (1- 7 Kgal @$3.99 kgal) Tier 2 Consumption (>7 !(gal @ $5.36 kgal)

44 CAWEI. WY APT IR01
DefaD Charges:8aslc Monthly Charge
Inspection Foe
Tier 1 Consumption (1-14 kgal@$3.81)
Tier2 Consumption(> 14 kgal@$4.33)

50.63
27.94
739.67

'1l wr7	l!J�5 �a1 63.00
6.00
53.35
502.27

100715201

04/14126 • 05/13!26 Commercial IITigalion
Service

04/14126- 05/13!26 Commertial

I	86322464	I "'3 I 9726	I Regular I '"""°"GAL I

�ed	IITigafion

C

471 CELESTA PYAPTIR01

I I IITigalion 1-	04/15126- 05114126 General Service

Delail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cos!($0.05352 per kWh) Taxable Fuel Cost ($0.Q0511 per kWh) Gross Receipts Tax
Flonda Stale Sales Tax

25.00
128.08
100.62
9.61
6.75
20.12

8e dri

24076345

Page 6 of6

 Service Address		 Service Point	Service Period	Bill Rate	

56 CALLIELWY M'T IR01

llligalion 1-

04/15/26-05114/26 General Service

Delall Chaiges:Basic Monthly Charge	25.00	Eleclric	
Energy Charge ($0.06813 perkWh)	18.60	
Tax Exemp! Fuel Cost ($0.05352 per kWh)	14.61	
Taxable Fuel Cost ($0.00511 per kWh)	1.40	
Gross Receipls Tax	1.53	
FIOlida Stale Sales Tax	4.56	

fil SOUS AV APT LS01
Delai Charges:Basic Monlhly Charge
lnspeclia, Fee
Tier1 Consumption (1-14 kgal @$3.81)

65DELANOST

Tier 2 Consumption (> 14kgal@$4.33)

"'	�i  ...	L  �eclaim

31.50	l,(Jfflmen:ial

-

6.00
53.35
60.61

04/14126 - 05/13126 Commercial
Reclaimed lnigation

Delall Charges:Basic Monlhly Charge
Energy Charge ($0.06813 perkWh)
Tax Exempt Fuel Cost ($0.05352 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipls Tax
Florida State Sales Tax

25.00
0.75
0.59
0.06
0.68

Commen:ial - Electric

04/15126- 05/14/26 General Service

Bedric
-$29.11
Wat.r
-	$18.23

65DELANOST
Detail Chalges:Basic Monthly Charge

...	Commercial-
18.23	Water

04/14/26 -05/13126 Commercial Water
Service

Celestina North HOA, Inc	IIN\\IDIICCIE
INVOICE DATE: 511412026

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

	DESCRIPTION		AMOUNT	
	Reimbursement for fountain billing

(Reference JEA bill dated 4/1512026 -5114126)		$266.48	
Any questions please call Vesta WGV Office 904-747-0181		

RECEIVED	TOTAL AMOUNT DUE
By Tara Lee at 2:58 pm, May 24, 2026		
	$266.48	

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

225 N. Pearl St. Jacksonville, FL

I	CELESTINA NORTH NEIGHBORHOOD
-	ASSOCIATION INC

32202-4513
'9 Phone: (904) 665-6000	8	Online: Jee.com
'9 Business Cuslomers: (904) 665-6260

Account #:6077096749 BIii Date: 05/14/26 Cycle:	14

Amount Due
$1,609.45
Do not pay. AuloPay will process vour oa11111enl on 06/05/26.

TOTAL SUMMARY OF CHARGES

Electric	$
Waler ....................................................
Total New Charges	$

754.08
655,37
1,609.45

Eledrla

(A compl&te brvekdown of chargH canb11 found on lh9 following pages.)

-	$764.08
Wal..-

Previous Balance .................................
Paymenl(s) Received .......................... Balance Before New Charges .............. New Charges .......................................

$	1,539.78
-1,539.78
0.00
1,609.45

-	$855.37

Do not pay, AutoPay will process your  $
payment on 06/05/26.

1,609.45

MESSAGES
Energy-efficient water heating lowers your overhead by decreasing energy costs while Increasing rellablllty. Hlgh-<>fficlency water healers

0

use 10 to 50 percent less energy than standard models.
JEA's 2025 Annual Water QuaIlly report will soon be available at jea.com/WQR2025. For a paper copy, email your address to waterquallty@Jea.com or call 665-6000 to request one.

�--

PLEASE DETACH ANDRETURN PAYMENT STUB BELOW WITH TOTALDUEIN ENVELOPE PROVIDED.

AddlUonal lnformaffon on reverse Bide, ---11--

,_.
L!i:'ii'�
SCAN TO PAY ONLINE

D Check here for telephone/malladdress correction andfillInon reverat side.
O  Add $_.Jo mymonlhly bil:$_torNelw>bor loNtighbor and/or $_tor
!he Prasperily Scllalarshlp Fund. IwllnotifyJEAwhen I nolongerwis!l lo conlrlbule.

	$1 609.45	

CELESTINA NORTH NEIGHBORHOOD ASSOCIATION INC CO VESTA PROPERTY SERVICES
200 BUSINESS PARK CIR STE 101 ST AUGUSTINE FL 32095-8824

Visit jea.com to:

�	)C

II, PayYourBIII	I!!© Manage Your Alerts	�o	Transfer Service	Q Report or View Outages

@ Emanus

.J.	Update Your Information	O Learn About Rates !:§IUnderstand Your BIii

	

STATEMENT INFORMATION
APPLICATION AND CONTRACT FOR SERVICE-Customers may review tenns and conditiona or service and policies onJea.com, or may call, wrlle or email JEA torequest a copy. Requesting or uUlllY service and JEA's acceplance to provide ulllity service, Including lhe rendering of a blll, consUtutes a blndl!]_g_ contractual agreement between JEA and the customer, lncludlng each flnanclally responslble peJSon or entity as deffned be eppllcable Slate, City and Utility regulations and policies, whether or not services Is listed In lhatlndlvldual's name.
Please l'evlew your bllllng statement. Should you suspect a billlng or payment error, please notify us Immediately at 665-8000. Commercfal customers can call us at 665-6250. You have 90 days from (he statement date lo request a JEA review for correctfon or credit.

Account# 6077096749

Addreaa:

City:
l

ADDRESS CORRECTION
Tai:
,,
I.

State:	i	I Zip Code:

.!.

Page 3 of 4
CELESTINA NORTH NEIGHBORHOOD ASSOCIATION INC
/ Account#: 6077096749	BIii Date: 05/14/26	Cycle: 14
Q Phone: (904) 665--6000	8	Onllne: ]ea.com

WATER SERVICE
Billing Rate:Commerclal Water Service Service Address: 11 TIERRA CY

ELECTRIC SERVICE
Bllllng Rate: General Service Service Address: 33AMALURRA TL

Service Period: 04/14/26-05/13/26 Service Point	Commercial • Waler

Reading Date: 05113126

Service Period:04/15126 • 05/14/26 Service Point	Commercial • Eleclric

Reading Date: 05/14/26

Basic Monihly Cha,ue	$	25.00	
Energy Charge ($0.06813 perkWh)	145.25	
Tax Exempt FuelCost ($0.05352 per kWh)	114.10	
Taxable FuelCost ($0.00511 per kWh)	10.69	
Gross Receipts Tax	7.57	
Flolida Slate Sales Tax	22.56	
Total Current Electric Charges	$	325.37	

Basic Monihly Charge	$	16.23

Total Current Water Charges

ELECTRIC SERVICE
BIiiing Rate: Street and /Vea Light Raia
Service Address: 221AMALURRA Tl APTLS01

18.23

Service Period:04/15126 - 05/14/26 Service Point:	Area Light	Reading Date: 05/14/26		
32Unil(s) 40W LED PT	$	239.04	
3Unll(s) 72W LED PT		24.42	
FuelCherge		33.42	
Gross Receipts Tax		7.61	
Florido State Sales Tax		22.66	

ELECTRIC SERVICE

Service Period:04/15126. 05/14/26 Service Polnl:	/Vea Llghl	Reading Dale: 05114/26		
11Unil(B) 40W LEO PT	$	82.17	
Fuel Charge		9.97	
Gross Receipts Tax		2.36	
Florida State Safes Tax		7,04	
Total Current Etectrlc Charges
$9.10 of Fuel Cost Is Tax Exem t	$	101.54	

Blilng Rate: S�eel and/Vea Light Rate Service Address: 38 TIERRA CY APTARLT

Total Current Electrlc Charges	$
$30.51 of Fuel Cost Is Tax Exempt
WATER SERVICE
BIHing Rate: Commercial Reclaimed lrrlgallon Service Service Address: 221AMALURRA TLAPTLS01

327.17

Service Period: 04/14/26 • 05113126	Reading Dale: 05/13/26 Service Point:	Reclaim Com=mer=clel=======r

	1	

BIiiingRate: Commercial Reclaimed lrrigaHon Service Service Address: 38 TIERRA CYAPTLS01
Service Period: 04/14/26 • 05/13126	Reading Dale: 05/13/26

BaSfc Monthly Charge lnapecUon Fee
Tler 1Consumpllon (1-14 kgal@$3.81)

$	31.50

Service Polnl:	Reclaim Commercle�l

�=�

6.00
38.10

Total Current Water Charges	$	75.60

Basic Monthly Charge lnspactlon Fee
Tler 1 Consumpllon (1-14 kgal@$3.81) Tler 2 Consumptlon (> 14kgal @$4.33)

$	31.50
6.00
53,35
532.58

Total Current Water Charges	$	623.43

JE,'\..

Page4 of 4

.1. 

CELESTINA NORTH NEIGHBORHOOD ASSOCIATION INC	
I Account#: 6077096749	BIii Date: 05/14/26	Cycle: 14
8	Phone: (904) 665-6000	$	Online: ]ea.com

WATER SERVICE
BHllng Rate:ResldenUal Recialmed lrngallon SelVfce Address: 658 AMALURRA TL
Service Period: 04/14/26. 05/13/26	Reading Dalo: 05/13126
Service Point:	Reclaim ResldenUal

CONSUMPTION HISTORY

-	Waler Ten, Gal -	Ellcl!lc kllll

Basic Monthly Charge Reclaimed Waler Inspection Fee
ller 1Consumption (1-14 kgal@$2.97) ller 2 Consumption (>14 kgal@ $6.97)

$	18,90

1950-�-----

1300

650-

6.00
41.69
71.62

Total Current Waler Charges	$	138.11	Mar	Jun	Jul	Aug Sep	Ocl	Nov Oeo	Jon	Feb	Mar	Apr	May

2025	2026

Tolol kWh u,ed	302	�2'.iilli\i'l'•,•	2,132	
Total Gallons Used	15.000	;F:/'2 ·;a ·":,.	26,000	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/26/26	PAGE	1
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/10/26 00036	6/01/26 3866	202606 320-57200-46100	*	2,205.00
JUN LAKE MAINTENANCE
FIRST CHOICE AQUATICS INC	2,205.00 001381

6/10/26 00001	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
152	202606 310-51300-34000	*	4,785.75
JUN MANAGEMENT FEES
152	202606 310-51300-52000	*	105.00
JUN WEBSITE ADMIN
152	202606 310-51300-35100	*	157.50
JUN INFORMATION TECH
152	202606 310-51300-31200	*	688.25
JUN DISSEMINATION SVCS
152	202606 310-51300-51000	*	.51

202606 310-51300-42000	*	98.31	
202606 310-51300-42500	*	92.70	

OFFICE SUPPLIES 152
POSTAGE 152
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,928.02 001382
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00023	6/01/26 2031012	202605 320-57200-46400	*	202.50
MAY WATERFALL FOUNT MAINT
6/01/26 2031012	202605 320-57200-46400	*	87.00
MAY CHEMICALS ADDED
INNOVATIVE FOUNTAIN SERVICES INC	289.50 001383
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00041	5/31/26 7734118	202605 310-51300-48000	*	72.72
NOTICE OF MEETING-5/18/26
5/31/26 7734118	202605 310-51300-48000	*	70.00
NTC-QUALIFYING PD-BOS
USA TODAY	142.72 001384
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00018	6/01/26 432629	202606 320-53800-45501	*	500.00
JUN MANAGEMENT SERVICES
VESTA PROPERTY SERVICES, INC.	500.00 001385
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/26 00022	6/01/26 1187188	202606 320-57200-46200	*	3,243.93
JUN LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE INC	3,243.93 001386
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/26 00032	6/09/26 3760522	202603 310-51300-31500	*	211.50
MAR GENERAL COUNSEL
6/09/26 3760522. 202604 310-51300-31500	*	168.00
APR GENERAL COUNSEL
KUTAK ROCK LLP	379.50 001387
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	12,688.67 IBTR ISLES OF BRTRM TLEE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/26/26	PAGE	2
*** CHECK DATES 06/01/2026 - 06/30/2026 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

TOTAL FOR REGISTER	12,688.67

IBTR ISLES OF BRTRM TLEE

First Choice Aquatics 14289 Denton Rd
Jacksonville, FL 32226-4831
USA
+2267031
firstchoiceaquaticsjax@gmail.com
INVOICE
BILL TO
Isles of Bartram Park C/OGMS,LLC
475 West Town Place, Suite 114
St. Augustine, Florida 32092

INVOICE # 3866 DATE 06/01/2026
DUE DATE 07/01/2026
TERMS Net30

SERVICE
Lake Maintenance

DESCRIPTION
Isles of Bartram Park

QTY

RATE

AMOUNT

2,205.00

2,205.00

Services rendered are for the month listed above.
Ways to pay

IIiPayI:DISCeffl) -

VISA -�	 BANK

SUBTOTAL TAX TOTAL
BALANCE DUE

2,205.00
0.00
2,205.00
$2,205.00

View and pay

RECEIVED
By Tara Lee at 11:56 am, Jun 03, 2026

Governmental Management Services, LLC	Invoice
475 West Town Place, Suite 114
St. Augustine, FL 32092

Bill To:
Isles of Barlram Park CDD 475 West Town Place Sulte114

Management Fees - June 2026
Website Adrrilnis\ralloni�June 2026  ,.·.·•··.
Information Technology - June 2026 Dissemination Agent Services :.June 2026 Office Supplies
Postage ,\.'c<·•••·• ·• •• ••
Coples

4,785.75
::'	,;.·.•••105:00
157.50
•·::::\ii.'.688.25
0.51
·:,:;,:i:98.31:
92.70

4,785.75
'> ..:C:.':'105.00
157.50
'	'•'688.25 ••••
:.•·•·,c;;:,•.'98.31
92.70

0.51
.....

At. Augustine, FL 32092

Invoice#: 152
Invoice Date: 6/1/26
Due Date: 6/1/26
Case:
P.O. Number:

RECEIVED
By Tara Lee at 1:12 pm, Jun 09, 2026

Total	$5,928.02	
Payments/Credits	$0.00	
Balance Due	$5,928.02	

INVOICE
Innovative Fountain Services, Inc 11637 Columbla Park Dr E
Ste4
Jacksonville, FL 32258-4493

Celestina:Celestina Waterfall
BIii to
Celestina
Isles of Bartram Park CDD 475 West Town Place Ste 114 Saini Augustine, FL 32092

Invoice details
Invoice no.: 2031012
Terms: Net 30
Invoice date: 06/01/2026 Due date: 07/01/2026

admln@lnnovatlvefountalnservlces.c

om
+1 (904) 551-1017

#	Product or service	Description	Qty	Amount	
1.	Maintenance Service	Monthly Fountain Maintenance- May		$202.50	

2.	Chemicals	
Chemicals Added		$87.00	
	
Total		$289.50	
Note to customer				
Thank you for your business!				

RECEIVED
By Tara Lee at 9:29 am, Jun 02, 2026

USA TODAY co.
*LocaliQ	ACCOUNT NAME
Isles of Bartram Park COD c/o GMS LLC	ACCOUNT#
789138	INV DATE
05/31/26	
	INVOICE# 0007734118	INVOICE PERIOD May 1- May 31, 2026	CURRENT INVOICE TOTAL
$142.72	
	PREPAY
(Memo Info)
$0.00	UNAPPLIED
(included In amt due)
$0.00	
TOTAL CASH AMT DUE*

$142.72	
BILLING ACCOUNT NAME AND ADDRESS

Isles of Bartram Park COD c/o GMS, LLC Shelby Stephens
Suite 114 475WTown PL
St Augustine, FL 32092-3648	PAYMENT DUE DATE: JUNE 30, 2026

Legal Entity: USA TODAY Media Corp.
Terms and Conditions: Past due accounts are sublecl lo Interest al the rate of 18% per annum or lhe maximum legal rate (whichever Is less). Advertiser claims for a credit related to rates lncorreclly invoiced or paid musl be submilled In wriling to Publisher within 30 days of lhe invoice dale or the claim will be waived. Any credit towards rulure advertising must be used wilhin 30 days of issuance or the credit will be forfeiled.
All funds payable In US dollars.	
BILLING INQUIRIES/ADDRESS CHANGES 1-677-736-7612 or smb@usalodayco.com	FEDERAL ID 47-2390983	
Save A TreeI USA TODAY Co. is going paperless. Enjoy the convenience of accessing your billing information anytime and pay online. To avoid missing an invoice, sign up today by going to https://gcil.my.site.com/financialservicesportal/s/.	

Date	Description	Amount	
511126	Balance Forward	$0.00	
Package Advertising:
Start-End Date Order Number	Product	Description	PO Number	Package Cost	
5/7126 12273448	SAG St Augustine Record	May Meeting (AC)		$72.72	
5114126 12325203	SAG St Augustine Record	Notice of Qualifying Period 2026 GE		$70.00	

RECEIVED
By Tara Lee at 10:22 am, Jun 03, 2026

As an incentive for customers, we provide a discount off the total Invoice cost equal to the 3.99% service fee if you pay with Cash/Check/ACH. Pay by Cash/Check/ACH and Savel

Total Cash Amount Due
Service Fee 3.99%
*Cash/Check/ACH Discount
*Payment Amount by Cash/Check/ACH Payment Amount by Credit Card

$142.72
$5.69
-$5.69
$142.72
$148.41

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT
ACCOUNT NAME
Isles of Bartram Park CDD c/o GMS LLC	ACCOUNT NUMBER 789138	INVOICE NUMBER
0007734118	AMOUNT PAID	
CURRENT DUE
$142.72	30DAYS PAST DUE
$0.00	60DAYS PAST DUE
$0.00	90 DAYS PAST DUE
$0.00	120+ DAYS PAST DUE
$0.00	UNAPPLIED PAYMENTS
$0.00	TOTAL CASH AMT DUE*

$142.72	
REMITTANCE ADDRESS (Include Account# & Invoice# on check)	TO PAV BY PHONE PLEASE CALL:	TOTAL CREDIT CARD AMT DUE	
	1-877-736-7612	$148.41	
USA TODAY Media Corp.		
PO Box 631244
Cincinnati, OH 45263-1244	To sign up for E-mailed invoices and online payments please go to hllps;itgciLmy site corn/.finaru:ials.erllicesportal/.s,1	
oo□□789138□□oooooooooo□7734118□□□1427267l72

AFFIDAVIT OF PUBLICATION

Isles of Bartram Park CDD c/o GMS, LLC 475 WTownPL
Suite 114
St Augusline FL 32092-3648

*LocaliQ

PO Box 631244 anclnnati, OH 45263-1244

NOTICE OF AUDIT COMMITTEE MEETING
ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT
The Audit Committee Meeting of the Board of Supervisors of the Isles of Bartram Park Community Development District will be held on Friday, May 16, 2026 at 10:00 a.m, at the offices of Governmen-tal  Management  Services,  475

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she Is the Legal Coordinator of the St Augustine Record, published In St Johns County, Florida; that the attached copy of advertisement, being a Public Nollces, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the Issues of, on:

SAG St Augustine Record 05/07/2026 SAG staugustine.com	05/07/2026

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

Legal Clerk

�

Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 05/07/2026

cb

Notary, Stole of WI, Com,ty of Brown/	/

Publication Cost:	$72.72	
Tax Amount:	$0.00	
Payment Cost:	$72.72	
Order No:	12273448	
Customer No:	789138	
POii:		

'?)' c S •

My commission expires

II of Copies:
1

THlS IS NOT AN lNVOlCE!

MARIAH VERHAGEN
Notary Public
State of Wisconsin

Please do 11ot 11se titisform /01· p11J•me11t remltta11ce.

Wast Town Place, Suite 114• St, Augustine, Florida 32092, hnmedl-ately following will be the regular meeting. The meeting is open to the public and will be conducted in accordance with the provisions of Florida Law for Community Devel-opment Districts. A copy of the agenda for this meeting may be obtained from the District Manager, at 475 West Town Place, Suite 1141 St. Augustine, FL 3209' (and phone (904) 940-5850). This meeting may be continued to a date, time, and place to be specified on the record at the meeting. There may be occa� sions when one or more Supervi-sors will participate by telephone. Any	person		requiring	special accommodations at this meeting because of a disability or physical impairment	should	contact	the District Office at (904) 940-5850 at least two calendar days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at 1-800-955-8770, for aid in contacting the District OfHce.
Each pe-rson who decides to appeal any action taken at these meetings is advised that person wlll need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings Is made, including the testimony and evidence upon which such appeal Is to be based, James Oliver
District Manager

AFFIDAVIT OF PUBLICATION
Isles of Bartram Park CDD
Isles of Bartram Park CDD c/o GMS, LLC
47SWTownPL
Suite 114
St Augustine FL 32092-3648

*LocaliQ

PO Box 631244 Cincinnati, OH 45263-1244

NOTICE OF QUALIFYING PERIOD FOR CANDIDATES
FOR THE BOARD OF SUPERVISORS OF THE
ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT
Notice is hereby given that the qualifying period for candidates for the ortice of Supervisor of the Isles of Bartram Park Community Development	District	will

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessible website of St Johns County, Florida, or In a newspaper by print in the Issues of, on:

SAG St Augustine Record 05/14/2026 SAG staugustine.com	05/14/2026

Affiant further says that the website or newspaper compiles with all legal requirements for publication in chapter 50, Florida Statutes.

-

Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 05/14/2026
a-<==)

�e.,,, M.  #

Legal Clerk	�	 �
		1
Notary, State ofWJ,7unty of Brown
��z_.;

Publlcalion Cost:	$70.00	
Tax Amount:	$0.00	
Payment Cost:	$70.00	
Order No:	12325203	
Customer No:	789138	
PO#:		

My commission expires

# or Coples:
1

THlS IS NOT AN INVOICE!
Please do 1101 11se this form for payme11I remltttmce.

commence at noon on Ju1,e 8, 2026, and close at noon on 121 2026. Candidates must qualify for the office of Supervisor with the St. Johns County Supervisor of lalectlons located at 4455 Avenue A, Suite 101, St. Augustine, Florida 32095 Phone (904) 823-2238.  All
candidates shall qualify for individual seats In accordance with Section 99.061, Florida Statutes, and must also be a "qualified elector" of the District, as defined In Section 190,003, Florida Statutes. A "qualified elector" Is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the St. Johns County Supervisor of Elections. Campaigns shall be conducted In accordance with Chapter 106, Florida Statutes.
The	Isles	of	Bartram	Park Community Development District has two (2) seats up for election, specifically seats 2 and 4. Each seat carries a four-year term of office. Elections are nonpartisan and will be held at the same time as the general election on November 3 2026, and in the manner prescribed by law for general elections.
For additional information, please contact the St. Johns County Supervisor of Elections.
May 14, 2026 ( 12325203)

Vesta,..	Invoice

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

Invoice# Date

Terms Due Date Memo

432629
06/01/2026

Due on receipt 06/01/2026
WGV - MANAGEMENT

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

Total	500.00

RECEIVED
By Tara Lee at 12:36 pm, Jun 01, 2026

L A N D S C A P E

INVOICE

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

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  July 1, 2026

Invoice Amount:	$3,243.93

Monthly Landscape Maintenance June 2026	$3,243.93

RECEIVED
By Tara Lee at 10:38 am, Jun 03, 2026

Invoice Total	$3,243.93

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

KUTAK  ROCK  LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal JD 47-0597598

June 9, 2026

Jim Oliver
Isles of Bartram Park CDD
Governmental Management Services - St. Augustine Suite 114
475 West Town Place St. Augustine, FL 32092

Notification

Check Remit To: Kulak Rock LLP PO Box 30057
Omaha, NE 68103-1157

RECEIVED
By Tara Lee at 7:57 am, Jun 12, 2026

Invoice No. 3760522
10623-1

Re:	Isles of Bartram Park CDD - General For Professional Legal Services Rendered

03/08/26	G. Lovett	0.30	84.00	Monitor legislative process relating	
03/20/26	K. Jusevitch	0.10	12.00	Correspond with district manager regarding	budget	and	election	

03/21/26	
L. Whelan	
0.30	schedule
115.50	Monitor legislative process relating	
04/03/26	A. Cox	0.80	96.00	Prepare	resolution	approving	FY	

04/07/26	

A. Cox	

0.60	

72.00	2027 proposed budget and setting hearing and resolution adopting FY 2027 budget
Review  and  revise  resolution	

to matters impacting special districts

to matters impacting special districts

approving FY 2027 proposed budget & setting hearing and resolution adopting FY 2027 budget
TOTAL HOURS	2.10

TOTAL FOR SERVICES RENDERED TOTAL CURRENT AMOUNT DUE

$379.50
$379.50

PRIVlLEGED AND CONFIDENTIAL
ATTORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/26	PAGE	1
*** CHECK DATES 07/01/2026 - 07/31/2026 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/08/26 00025	6/16/26 06162026 202605 320-57200-46500	*	141.37
REMIB JEA IRRIG 06/16/26
CELESTINA MASTER HOA	141.37 001388
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 00046	6/15/26 06152026 202605 320-57200-46500	*	257.04
REMIB JEA FOUNT 06/15/26
CELESTINA NORTH HOA	257.04 001389

7/08/26 00001	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	
	7/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
153	202607 310-51300-34000	*	4,785.75
JUL MANAGEMENT FEES
153	202607 310-51300-52000	*	105.00
JUL WEBSITE ADMIN
153	202607 310-51300-35100	*	157.50
JUL INFORMATION TECH
153	202607 310-51300-31200	*	688.25
JUL DISSEMINATION SVCS
153	202607 310-51300-51000	*	.15
OFFICE SUPPLIES
153	202607 310-51300-42000	*	41.37

310-51300-42500	*	1.95	
310-51300-41000	*	7.08	

POSTAGE
153	202607
COPIES
153	202607
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,787.05 001390
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 00023	7/01/26 2031150	202606 320-57200-46400	*	202.50
JUN WATERFALL FOUNT MAINT
7/01/26 2031150	202606 320-57200-46400	*	21.99
JUN CHEMICALS ADDED
INNOVATIVE FOUNTAIN SERVICES INC	224.49 001391
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 00041	6/30/26 7778367	202606 310-51300-48000	*	89.04
NTC - RFP AUDIT SERVICES
USA TODAY	89.04 001392
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 00022	6/29/26 1205319	202606 320-57200-46200	*	2,203.00
SPRING ANNUAL ROTATION-26
YELLOWSTONE LANDSCAPE INC	2,203.00 001393
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 00022	7/01/26 1213427	202607 320-57200-46200	*	3,243.93
JUL LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE INC	3,243.93 001394
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/08/26 00022	7/06/26 1214954	202607 320-57200-46200	*	3,949.00
BLUE DAZE BED REPLACEMNTS
YELLOWSTONE LANDSCAPE INC	3,949.00 001395
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
IBTR ISLES OF BRTRM TLEE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/30/26	PAGE	2
*** CHECK DATES 07/01/2026 - 07/31/2026 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/14/26 00018	7/01/26 433200	202607 320-53800-45501	*	500.00
JUL MANAGEMENT SERVICES
VESTA PROPERTY SERVICES, INC.	500.00 001396
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	16,394.92
TOTAL FOR REGISTER	16,394.92

IBTR ISLES OF BRTRM TLEE

Celestina Master HOA, Inc
INVOICE DATE: 6/16/2026

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

	DESCRIPTION		AMOUNT	
	JEA back bill 10% reclaim- water usage		$141.37	
904-747-0181		

TOTAL AMOUNT DUE		
	$141.37	

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

CJE ,ESTINA MASTER PROPERTY

Page 1 of 6

225 N. Pearl St. Jacksonville, FL 32202-4513

0	NERS ASSOCIATION INC
	1	
Account#: 1209880485	Amount Due
Bill Dat1: 06/16/26	$8,900.82

'9 Phone: (904) 665-6000
'9 Business Customers: (904) 665-6250

8 Online: jea.com

Cycle:

Do not pay. AutoPay will process
14	our a ment on 07/08/26.

Electric .................................................	$
Water ....................................................
Sewer ...................................................
Irrigation ...............................................
Total New Charges .............................	$

5,837.72
1,702.18
628.44
732.48
8,900.82

Electric

$5,837.72
-Water
$1.702.18
Sewer
$628.44

(A complete breakdown of charges can be found on the following pages.)

-	Irrigation
$732.48

Previous Balance	$
Payment(s) Received .......................... Balance Before New Charges .............. New Charges .......................................

Improving your facility's lighting is one of the most
cost-effective steps that you can take.

Do not pay. AutoPay will process your	$ payment on 07/08/26.

8,702.30
-8,702.30
0.00
8,900.82

8,900.82

fo'e)0  0	- i5I  i ct1	.'1	d,.
50:.,0 -· lLIlo.(fl ·- 101 \ ,2 72-, t, 2.
1	5oia	HoY9-4i
'533 5 - \ Y \ '• 3(;)9

JEA's 2025 Water Quality report Is available at jea.com/WQR2025. This report contains important information about the source and quality of your drinking water. To request a paper copy, email your address to waterquality@jea.com or call
665-6000.

PLEASE DETACH AND RETURN PAYMENT STUB BELOW WITH TOTAL DUE IN ENVEL,PE PROVIDED.

Additional Information on reverse side. �

	[]	Ch•oJc ""	for tolop"""""" '''""""""'" and1111In on ..,.,,.,10,.
-S�I	0]11 Add S	to my monthly bill: $	for Neighbor to Neighbor and/or $  	for
[!I	.:	I	the Prosperity Scholarship Fund. I will notify JEA when I no longer wish to contribute.

SCAN

�cct#: 1209880485

BIii Date: 06/16/26

TO PAV
ONLINE

Do not pay.AutoPay WIii process your payment on 07/08/26,  TOTALAMOUNT PAID
$8,900.82

CELESTINA MASTER PROPERTY OWNERS ASSOCIATIO1N INC 200 BUSINESS PARK CIR STE 101
ST AUGUSTINE FL 32095-8824

Page 2 of 6

Pay Your Bill

@ EmailUs

�l!!© Manage Your Alerts

Update Your Information

Transfer Service	Report or View Outages

Learn About Rates 15§) Understand Your Bill

STATEMENT INFOR¥ATION
APPLICATION AND CONTRACT FOR SERVICE-Customers may review terms and �onditlons of service and policies on jea.com, or may call, write or email JEA to request a copy. Requesting of utility service and JEA's acceptance to provide utility service, Including the rendering of a bill, constitutes a binding contractual agreement between JEA and the customer, Including each financially responsible person or entity as defined be applicable State, City and Utility regulations and policies, whether or not services Is listed In that individual's name.	I
I
Please review your billing statement. Should you suspect a billing or payment error, please notify us Immediately at 665-6000. Commercial customers can call us at 665-6250. You have 90 days from the statement date to request a JEA revi w for correction or credit.

ADDRESS CORRE
Account#  1209880485	Tel:
Address:  :

City:

E•mall:

TION

State: ,	Zip Code:

lh!�il),'L''i

(9 Phone:(904)665-6000
@

C, Online: jea.com

I	CELESTINA MASTER PROPERTY
�	OWNERS ASSOCIATION INC

Page 3 of 6

Service Address

Service TyQ_e

Char_g_es	Service Point

Service Period	Bill Rate

110 ANTILA WY APT LS01
Detail Charges:Basic Monthly Charge

w	$37.50
31.50

Reclaim Commercial

05/13/26- 06/14/26 Commercial

Account#:1209880485 Bill Date: 06/16/26 Cycle:	14

Reclaimed Irrigation S.._.e.,.r_v,IYiIcV.e...

6.00	Meter Number
86614801	Days
Billed
32	Current Readfng
1629	Reading Type
-
Regular	Consumption
(1 cuft_=7.48 gal)
OGAL	

121 LACAILLE AV APT IR01

6.00
-14 kgal@$3.81)	45.72	
Meter
-	Number
-~
514058880	Days
BHled
32	
Current Reading
103	
Reading Type
Regular	Consumption
c1 cu fl =7,48_gaO 12000GAL	

Detail Charges:Basic Monthly Charge

w	$83.22
31.50

Reclaim Commercial

05/13/26 - 06/14/26 Commercial
Reclaimed Irrigation S....e...r..v...i.cv .e....

123 CELESTA PY APT GATE
Detail Charges:Basic Monthly Charge

	.-.	-	-			
	Number 26189702	eni�;i
32	Reading 67612	''fyp;'"
Regular	
7244KWH	

25.00

Gate	05/14/26- 06/15/26 General Service

Energy Charge ($0.06813 per kWh)	493.53
-	�TaxExem�FuclCost($0.039
Taxable Fuel Cost ($0.00511

Gross Recei�s Tax
16 ORIANA CTAPT FS01
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.03983 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
23 ANILA ST APT LS01
Detail Charges:Basic Monthly Charge

21.64

25.00
304.75
178.16
22.86
-13.61
w	$37.50
31.50

Commercial - Electric

Meter Number
24827846	Days
Billed
32	Current Reading
14705	Reading Type
Regular	Consumption

4473KWH	

Reclaim Commercial

05/14/26- 06/15/26 General Service

-

05/13/26 - 06/14/26 Commercial

6.00	Meter Nurnber
--~-
514058823	Days
Billed
32	Current Reading
-
0	
Reading Type --
Regular	Consumption (1ctJJl= 7;48 gal}
OGAL	

Reclaimed Irrigation Se_f"\/ic_e_

1d�1±tu0., I

Page 4 of 6
Service Address	Service Type	Charges	Service Point	Service Period	Bill Rate	
29 CELESTA PY APT IR01			Area Light	05/14/26 - 06/15/26	Street and Area Light	

Detail Charges:74 Unit(s) 40W LED PT
38 Unit(s) 72W LED PT
Fuel Charge
Gross Receipts Tax Florida State Sales Tax
29 CELESTA PY APT IR01
Detail Charges:Basic Monthly Charge

552.78
309.32
104.13
24.78
73.84
w	$207.60
201.60

Reclaim Commercial

Rate

05/13/26- 06/14/26 Commercial
Reclaimed Irrigation
.S....e...r..v...i.ce

8eetric

-	$1,064.85
water
-	$207.60

6.00	Meter Number
�- ·-
89006063	Days Billed
32	current Reading
58994	Reading Type
--
Reaular	Consumption (1cuft,=7.48gal}
OGAL	-	

33 CELESTA PY
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.03983 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax

25.00
429.49
251.09
32.21
18.92

Commercial - Electric

05/14/26 - 06/15/26 General Service

Electric
-	$756.71
Water

Meter Number
22953660	Days Billed
32	
Current Reading
-
2568	Reading Type
Regular	Consumption

6304KWH	
22953660	32	10.40	Regular	10.40KW	

•s1s.�

 	33. CELES.TA.P-'t.
Detail Charges:Basic Monthly Charge

'/.l"�<:<1,;L ,,;  "*I{"�'. eommerciat--�--<05/13126�6/t4126---Commercial-wate
,	Water	Service
1823

Meter Number
514057774	Days Billed
32	
Cuffi!nt Reading
506	Reading Type
--
Regular	Consumption
(1 �u_!t�J.48 gal) 18000GAL	

33STARLISPL
Detail Charges:Basic Monthly Charge

w	$78.41
18.90

Reclaim Residential

05/13/26- 06/14/26 Residential
Reclaimed Irrigation

	Meter Number
I	82196211	Days Billed
32	Current Reading
2406	Reading Type
Regular	Consumption (1cuft=7.48 gal)
16000GAL	

Reclaimed Water Inspection Fee	6.00
Tier 1 Consumption (1-14 kgal@$2.97)	41.59
Tier 2 Consumption (> 14 kgal @ $5.97)	11.92

33 TALOR! AV APT IR01
Detail Charges:Basic Monthly Charge

w	$37.50
31.50

Reclaim Commercial

05/13/26- 06/14/26 Commercial
Reclaimed Irrigation
.S....e...r, .v.i,.c....e...

6.00	Meter Number
-�--
78727792	Days Billed
_., --
32	Current Reading
4661	Reading Type
Regular	Consumption
(1 cu�= 7.48 9�0 OGAL	

t ..lcl.l&t.il.llMlilW1JiiH:..i• I

Page 5 of6
Service Address	Service Type	Charges	Service Point	Service Period	Bill Rate

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.03983 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax

25.00
1,294.47
756.77
97.09
55.73

Commercial - Electric

05/14/26 - 06/15/26 General Service

Meler
Number
--	---
22489790	�� 32	Current
Reading	Reading
Type	Consumption

19000KWH	
		-
45113	-
Regular		
22489790	32	1	Regular	40KW	

Electric
a	$2,229.06
water
$196.95
Sewer
-$62a44

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Water Consumption Charge

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Sewer Usage Charge

166.35
30.60

576.74
51.70

Commercial - Water/Sewer

Meler
Number
101013572	Days Billed
32	Current Reading
97	Reading Type
Regular	Consumption
_(1cuft;:7.18gal)
10000GAL	

Meter Nu_mber	Days Billl!d	_Current Reading
97	Reading Type
Regular	Consumption
_ (t cuft=?.48ga9 10000 GAL	
101013572	32				

Commercial - Water/Sewer

05/13/26- 06/14/26 Commercial Water
Service

05/13/26- 06/14/26 Commercial Sewer
Service

Irrigation
a	$732.48

35 MANDARA WY	Irrigation 1-	05/13/26- 06/14/26 Commercial Irrigation
------------------;�:;c--,Commercia1	:Servi,..,.	::	
DetairClfarges:Bas1c MonffilyCharge
Tier 1 Consumption (1 - 7 Kgal@$3.99 kgal)	27.94
Tier 2 Consumption (> 7 Kgal @ $5.36 kgal)	653.91	Meter Number
-
100715201	Days Billed
32	Current Reading
1238	Reading Type
Regular	Consumption (1cu ft=7.48 gal)
129000GAL	

44 CALUEL WY APT IR01
Detail Charges:Basic Monthly Charge

w	$771.84

6.00
-14 kgal@$3.81)	53.35
14 kgal @ $4.33)	649.49	
Meter Number
86322464	
Days Billed
32	
Current Reading
9892	
Reading Type
Regular	Consumption_
{11;11_ft_= 7.48 gaO
164000 GAL	

63.00

Redaim Commercial

05/13/26 - 06/14/26 Commercial
Reclaimed Irrigation
.S...e...r..v...i.c...e..

471 CELESTA PY APT IR01

Irrigation 1 -

05/14/26 - 06/15/26 General Service

Detail Charges:Basic Monthly Charge	25.00	Electric	
Energy Charge ($0.06813 per kWh)	139.73
Meter	Days	Current	Reading-	Consumption	
Tax Exempt Fuel Cost ($0.03983 per kWh)	81.69	Number	Billed	Reading	Type	
Taxable Fuel Cost ($0.00511 per kWh)	- ---
10.48	 24076345	32	19067	Regular	2051 KWH		
Gross Receipts Tax	6.59	
Florida State Sales Tax	19.64	

l•J�ill,lLL· I

Service Address	Service Txee	Charges

Service Point	Service Period	Bill Rate

Page 6 of6

56 CALLIEL WY APT IR01
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06813 per kWh)
Tax Exempt Fuel Cost ($0.03983 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
Florida state Sales Tax 57 SOUS AV APT LS01

25.00
20.30
11.87
1.52
1.50
-- 4.49
w	$160.12

Irrigation 1-Electric

Meter
�	Number
23650846	Days Billed
32	Current Reading
17940	Reading Type
Regular	Consumption

29BKWH	

Reclaim

05/14/26- 06/15/26 General Service

05/13/26- 06/14/26 Commercial

Detail Charges:Basic Monthly Charge	31.50

Commercial

Reclaimed Irrigation
S...._....e,1...Y i..�..

6.00
-14 kgal @ $3.81)	53.35
14 kgal@ $4.33)	69.27	Meter
Number	Days
Billed	Cui:rent Reading
297	Reading Type
Regular	Consumption
(1cuft: 7.48 gal}
30000GAL	
	-
514064521	--
32				

65DELANOST
Detail Charges:Basic Monthly Charge

	Meter
Number	
D.a.ys,... Billed	Cui:rent IReading
Reading	Type	Consumption		
	14113889	32	3167	Rej!ular	13KWH		

Energy Charge ($0.06813 per kWh}
Tax Exempt Fuel Cost ($0.03983 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receij!ls Tax
Florida State Sales Tax 65DELANOST
Detail Charges:Basic Monthly Charge

25.00
0.89
0.52
0.07
0
2.03

1823

Commercial - Electric

Commercial - Water

05/14/26- 06/15/26 General Service

05/13/26- 06/14/26 Commercial Water
Service

Bectnc

--

-$29.19
Wate--Y--
-	$18.23

Meter Number
79232848	Days Billed
-
32	Cui:rent Reading
--
0	Reading Type
Regular	<;:onsumption
:(1cµft=7.48gal)
OGAL		

Celestina North HOA, Inc	TINW(O)Il(CJE
INVOICE DATE: 6/15/2026

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

	DESCRIPTION		AMOUNT	
	Reimbursement for fountain billing

(Reference JEA bill dated 5/14/2026 - 6/15/26)		$257.04	
Any questions please call Vesta WGV Office 904-747-0181		

R
B

ECEIVED	TOTAL AMOUNT DUE
y Tara Lee at 1:28 pm, Jun 30, 2026		
	$257.04	

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

225 N. Pearl St. Jacksonville, FL

I
C LESTINA NORTH NEIGHBORHOOD A SOCIATION INC

Page 1 of 4

32202-4513
e Phone: (904) 665-6000	(I	Online: Jea.com
C9 Business Customers: (904) 665-6250

Accou t#:6077096749
06/15/26
Cycle:	14

Amount Due
$1,578.63
Do not pay. AutoPay will process our a ment on 07/07/26.

Electric	$
Water ....................................................
Total New Charges	$

734.15
844.48
1,578.63

11B Electric

(A complete breakdown of charges can be found on the fol/owing pages.)

$734.15
Water

Previous Balance	$
Payment(s) Received .......................... Balance Before New Charges .............. New Charges .......................................

1,609.45
-1,609.45
0.00
1,578.63

11B $844.48

Do not pay. AutoPay will process your	$

1,578.63

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payment on 07/07/26.

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JEA's 2025 Water Quality report is available at

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jea.com/WQR2025. This report contains important information about the source and quality of your drinking water. To request a paper copy, email your address to waterquality@jea.com or call
665-6000.

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a.-' �·10	Y.,.  {p	'6	'/. =�  i 4 ' '0	5

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A�ullloiial fnformation on reverse side. -+-

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SCAN TO PAY ONLINE

OJ Check here for telephone/mailaddress correction and fillIn on reverse side.
I
[]	Add $ 	to my monthly bill: $	for Neighbor to Neighbor and/or $  	for
I	the Prosperity Scholarship Fund. I willnotify JEA when I no longer wish to contribute.

	)onot pay. AutoPay willproc11ss your payment on 07/07/26.
$1,578.63	TOTALAMOUNT PAID	

C		

Acct#· 6077096749	Bill Date· 06/15/26

CELESTINA NORTH NEIGHBORHOOD ASSOCIATION IN C O VESTA PROPERTY SERVICES
200 BUSINESS PARK CIR STE 101
ST AUGUSTINE FL 32095-8824

Pay Your Bill

@ EmailUs

Manage Your Alerts

Update Your Information	Learn About Rates

Report or View Outages

Understand Your Bill

APPLICATION AND CONTRACT FOR SERVICE-Customers may review terms and conditions of service and policies on )ea.com, or may call, write or email JEA to request a copy. Requesting of utility service and JEA's acceptance to provide Utility service, lncludln� the rendering of a bill, constitutes a binding contractual agreement between JEA and the·customer, including each financially resAonslble person or entity as defined be applicable State, City and Utility regulations and policies, whether or not services Is listed In that Individual's name.	I
Please review your billing statement. Should you suspect a billing or payment error, please notify us immediately at 665-6000. Commercial customers can ooll us at 665-6250, You hova 90 day, from the otatomant dote to cequeat e JEA nwr	foe oorreotion or ocedll.

ADDRESS CORRECTION
Account#  6077096749	Tel:
Address:

City:

E-mail:

State:	Zip Code:

Billing Rate: Commercial Water Service Service Address: 11 TIERRA CV Service Period: 05/13/26 - 06/14/26 Service Point:	Commercial - Water

Reading Date: 06/14/26

llllng Rate: General Service

ervlce Address: 33 AMALURRA TL ervlce Period: 05/14/26 - 06/15/26

Meter Number
22969907	Days
BIiied
32	Current Reading
37702	Reading Type
Regular	Meter Constant
1	Cohsumptlon

2289 KWH	

$ervice Point:	Commercial - Electric

Reading Date: 06/15/26

Meler Number
82562079	Days Billed
32	Current Reading
1	Reading Type
Regular	Meler Size
3/4	Consumption (1cuft=7.48 gal)
0GAL	

Basic Monthly Charge

$	18.23

II3asic Monthly Charge	$

25.00

Total Current Water Charges	18.23

Billing Rate: Street and Area Light Rate
Service Address: 221 AMALURRA TL APT LS01
Service Period: 05/14/26 - 06/15/26	Reading Date: 06/15/26 Service Point:	Area Light

32 Unit(s) 40W LED PT	$	239.04	
3 Unlt(s) 72W LED PT	24.42	
Fuel Charge	28.26	
Gross Receipts Tax	7.48	
Florida State Sales Tax	22.29	
Total Current Electric Charges
$25.05 of Fuel Cost is Tax Exempt	$	321.49	
Billing Rate: Commercial Reclaimed Irrigation Service Service Address: 221 AMALURRA TL APT LS01		

Meter Number
83130993	Days Bllled
32	Current Reading
608	Reading Type
Regular	Meter Size
1	Consumption
(1c�ft= 7.48 gal)
10000 GAL	

Service Period: 05/13/26 - 06/14/26	Reading Date: 06/14/26 Service Point:	Reclaim Commercial

Energy Charge ($0.06813 per kWh)

I

I

Tax Exempt Fuel Cost ($0.03983 per kWh) i;axable Fuel Cost ($0.00511 per kWh) qross Receipts Tax
�lorida Slate Sales Tax

Total Current Electric Charges

1

!

lllingRate: Street and Area Light Rate ervlce Address: 38 TIERRA CV APT ARLT ervlcePeriod: 05/14/26 - 06/15/26
Service Point:	Area Light
1�LUnlt(s) 40W LED PT

1

F el Charge
Gross Receipts Tax Florida State Sales Tax
retal Current Electric Charges

$\I .49 of Fuel Cost Is Tax Exem t

155.95
91.17
11.70
7.28
21.70
$	312.80

Reading Date: 06/15/26

$	82.17
8.45
2.32
6.92
$	99.86

Basic Monthly Charge
Inspection Fee
Tier 1 Consumption (1-14 kgaI@$3.81)

$	31.50
6.00
38.10

B !ling Rate: Commercial Reclaimed Irrigation Service S rvice Address: 38 TIERRA CV APT LS01
S rvlce Period: 05/13/26 - 06/14/26	Reading Date: 06/14/26

Meter Number
91402476	Days Billed
32	Cu�nt Reading
4842	Reading Type
Regular	Meter Slz�	CorisuriipUon
{ t cufl=7.48 gal)
140000 GAL	

S rvlce Point:	Reclaim Commercial	

Total Current Water Charges

$	75.60	B sic Monthly Charge	$	31.50
Infpection Fee	6.00
Tir  1 Consumption (1-14 kgal @$3.81)	53.35
TI r 2 Consumption (> 14 kgal @ $4.33)	545.57

TcI;>tal Current Water Charges

636.42

Account#: 60 7096749

Bill Date: 06/15/26

Cycle: 14

C, P one: (904) 665-6000	8 Online: jea.com

Account#: 60 7096749	Bill Date: 06/15/26	Cycle: 14
(9 Phone: (904) 665-6000	0 Online: jea.com

Water Te11s Gal 11111

Jun Jul Aug Sep Oct Nov Dec 2025	Electric kWh

Jan Feb Mar	

Apr May Jun
2026	

tal kWh Used	1 Year Ago	Last Month	This Month	A1111rage Daily	
	332	2,132	2,289	72	
cital Gallons Used	7,000	26,000	22,000	688	

Billing Rate: Residential Reclaimed Irrigation Service Address: 558 AMALURRA Tl

Service Period: 05/13/26 - 06/14/26	Reading Dale: 06/14/26
Service Point:	Reclaim Residential
Meter Number
83794329	Days
Billed
32	Current Reading
1331	Reading
Type
Regular	Meter
Size
3/4	ConsumpUon
(1 cu ft=7.48 gal)
22000 GAL	

Basic Monthly Charge Reclaimed Water Inspection Fee
Tier 1 Consumption (1-14 kgal@$2.97)
Tier 2 Consumption(> 14 kgal@ $5.97)

$	18.90
6.00
41.59
47.74

Total Current Water Charges	$	114.23
li T

Governmental Management Services, LLC
475 West Town Place, Suite 114
St. Augustine, FL 32092

Invoice

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

Invoice #: 153
Invoice Date: 7/1/26
Due Date: 7/1/26
Case:
P.O. Number:

Management Fees - July 2026 Website Adrrilnistratiori. � July 2026 Information Technology· July 2026
D!sse"rnination Agent Services /July 2026 i:
Office Supplies
Postage/' •
Copies Telephone,

4,785.75	4,785.75
•..•,-:• Jo5.b0	_; <;105.00 •:
157.50	157.50
< .688.25	''688.25  :

<.

0.15	0.15
/'	,,_;41:37	41.37
1.95	1.95
• • \i<\7;08	;\7.08 i

RECEIVED
By Tara Lee at 9:37 am, Jul OB, 2026

Total	$5,787.05	
Payments/Credits	$0.00	
Balance Due	$5,787.05	

INVOICE
Innovative Fountain Services, Inc
11637 Columbia Park Dr E Ste4
Jacksonville, FL 32258-4493

Celestina:Celestina Waterfall
Bill to
Celestina
Isles of Bartram Park COD 475 WestTown Place Ste 114 Saint Augustine, FL 32092

Invoice details
Invoice no.: 2031150
Terms: Net 30
Invoice date: 07/01/2026 Due date: 07/31/2026

admin@innovativefountainservices.c om

+1 (904) 551-1017

#	Product or service	Description		Qty	Amount	
1.	Maintenance Service	Monthly Fountain Maintenance- June			$202.50	
2.	Chemicals	
Chemicals Added			
$21.99	

Note to customer		
Total		$224.49	
Thank you for your business!					

RECEIVED
By Tara Lee at 10:27 am, Jul 01, 2026

USA TODAY co.
LocaliQ	ACCOUNT NAME
Isles of Bartram Park COD c/o GMS LLC	ACCOUNT#
789138	INVDATE
06/30/26	
	INVOICE#
0007778367	INVOICE PERIOD
Jun 1- Jun 30, 2026	CURRENT INVOICE TOTAL
$89.04	
	PREPAY
(Memo Info)

$0.00	UNAPPLIED
(included in amt due)

$0.00	
TOTAL CASH AMT DUE*

$89.04	
BILLING ACCOUNT NAME AND ADDRESS

Isles of Bartram Park COD c/o GMS, LLC Shelby Stephens
Suite 114
475 W Town PL
St Augustine, FL 32092-3648	PAYMENT DUE DATE: JULY 31, 2026

Legal Entity: USA TODAY Media Corp.
Terms and Conditions: Past due accounts are subject lo interest at the rate of 18% per annum or the maximum legal rate (whichever is less). Advertiser claims for a credit related to rates incorrectly invoiced or paid must be submitted in writing to Publisher within 30 days of the invoice date or the claim will be waived. Any credit towards future advertising must be used within 30 days of issuance or the credit will be forfeited.
All funds payable in US dollars.	
BILLING INQUIRIES/ADDRESS CHANGES 1-877-736-7612 or smb@usatodayco.com	FEDERAL ID 47-2390983	
Immediate Action Required: Enroll in E-lnvoicing. USA TODAY Co. has discontinued mailed invoices as we move to paperless billing. If you received this by mail, enroll today to avoid invoice delivery interruption:
https://gcil.my.site.com/financialservicesportal/s/e-invoicing.	

6/1/26
6/15/26

Balance Forward
PAYMENT-THANK YOU

$142.72
-$142.72

Package Advertising:

RECEIVED
By Tara Lee at 11:52 am, Jul 07, 2026

Date	Description	Amount

Start-End Date Order Number	Product	Description	PO Number	Package Cost	
6/4/26 12356969	SAG St Augustine Record	Audit RFP		$89.04	

As an incentive for customers, we provide a discount off the total invoice cost equal to the 3.99% service fee if you pay with Cash/Check/ACH. Pay by Cash/Check/ACH and Save!

Total Cash Amount Due Service Fee 3.99%
*Cash/Check/ACH Discount
*Payment Amount by Cash/Check/ACH Payment Amount by Credit Card

$89.04

I

$3.55
-$3.55
$89.04
$92.59

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT
ACCOUNT NAME
Isles of Bartram Park COD c/o GMS LLC	ACCOUNT NUMBER
789138	INVOICE NUMBER
0007778367	AMOUNT PAID	
CURRENT DUE
$89.04	30 DAYS PAST DUE
$0.00	60 DAYS PAST DUE
$0.00	90 DAYS PAST DUE
$0.00	120+ DAYS PAST DUE
$0.00	UNAPPLIED PAYMENTS
$0.00	TOTAL CASH AMT DUE*

$89.04	
REMITTANCE ADDRESS {Include Account# & Invoice# on check)	TO PAY BY PHONE PLEASE CALL:	TOTAL CREDIT CARD AMT DUE	
	1-877-736-7612	$92.59	
USA TODAY Media Corp.			
		
PO Box 631244
Cincinnati, OH 45263-1244	To sign up for E-mailed invoices and online payments please go to bttps.:_lj gclLmy_._Sjte..c_om,ffinandalsentkesp.ortal,Ls/	
0000789138000000000000077783670000890467175

USA TODAY CO.
*LocaliQ

PO Box 631244 Cincinnati, OH 45263-1244

AFFIDAVIT OF PUBLICATION
Isles of Bartram Park CDD Shelby Stephens
Not specified 475WTownPL Suite 114
St Augustine FL 32092-3648

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a Bids & Proposals, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

r•�r

The Isles of 8artram Park Community Development District hereby requ�sts P.roposals for annual financial auditing services, ·rhe prop,,sal must provide for the auditing of the District's ffnancial records for th·u fiscal	en.ding Septomber JO, 207.6, •.-11th an option far four ,1dditlonol
.annua renewals, The District is.'a local unit or .spociol-purposo govarnrnent created under Chapter 190, Florida statutes, lor the purposc of financing, constructing, ond maintaining public inftasttucture. Tho District is locarnd In St. Johns Counry, Florida, and hus a geMral fund, d�hl sorvico fund and cnpltal reserve fund,
Each audl:lng entity submitting • proposal mu$t be authorized to do busi• nc,ss In Florida, hold all applicablu state and fedoraI professional licenses In good standing, duly licensed under Chnpt,n 473, Florida Statute,, and be qualified to conduct audits In accordance with "Governmenl Auditing Stan• dards," as adopted by the Florid;, Board of Accountancy. Audits shall be conducted In accordance with Florida I-aw and particularly Section 218.39, Florida Statutes, and the rules of the Florida Auditor General.
Proposal pockllges which includo evr.luation criteriLJ and instructions to proposers, Me available from th" District Recording Secretary at 475 West Tov,n Place, Suite 114, St, Augustina, Florida 320�2. via e·mall at ssweet· lng@grnsnf.com, and by u,lophonc at (904) 940-5650.
Proposers must provide on electronic copy of their proposal to the District Recording Sncratary Sarah Sl'leetlng at ssweatlng@gmsn(.com, Proposals must ba racaived by 5'.00 p,m, 01> Monday, July 13, 20:16, Proposals received after this time will not be ellgible for conslderatlof), The District reserves the right to rcJec.t ilny and all proppsals, make m6dihr.ations to the- scope of the work, and waive any m[nor informi:llitfos or lrr'E'.lgularJties in propor;als as it deems ,appropriate. Please direct all (:Jut1stton:.i regarding this Not fee to the District Manager.
Isles of 8(lrtram Park Community Development District James Oliver, District Manager

SAG St Augustine Record 06/04/2026 SAG staugustine.com	06/04/2026

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who

e, on 06/04/2026

, County ofBrown

I

	?5'{5(6	

Publication Cost:	$89.04	
Tax Amount:	$0.00	
Payment Cost:	$89.04	
Order No:	12356969	
Customer No:	789138	
PO#:		

My commission expires

#of Copies:
1

TIDS IS NOT AN INVOICE!
Please do not use this fonn for payment remittance.

MARIAH VERHAGEN
Notary Public State of Wis,,consin

Page 1 of 1

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
Address:		475 West Town Pl Suite 114
St. Augustine, FL 32092

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  July 29, 2026

Invoice Amount:	$2,203.00

Spring Annual Rotation
Annual Installation	$2,203.00

RECEIVED
By Tara Lee at 8:01 am, Jun 30, 2026

Invoice Total	$2,203.00

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
Address:	475 West Town Pl Suite 114
St. Augustine, FL 32092

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  July 31, 2026

Invoice Amount:	$3,243.93

Monthly Landscape Maintenance July 2026	$3,243.93

RECEIVED
By Tara Lee at 9:43 am, Jul OB, 2026

Invoice Total	$3,243.93

I

'

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
Address:		475 West Town Pl Suite 114
St. Augustine, FL 32092

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date: August 5, 2026

Invoice Amount:	$3,949.00

Blue Daze Bed Replacements
Landscape Enhancement	$3,949.00

r
RECEIVED
By Tara Lee at 9:42 am, Jul OB, 2026

Invoice Total	$3,949.00

I

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

Invoice

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

Invoice# Date

Terms Due Date Memo

433200
07/01/2026

Due on receipt 07/01/2026
WGV - MANAGEMENT

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

500.00 I"

500.00

Total	500.00

RECEIVED
By Tara Lee at 7:56 am, Jul 10, 2026