Cedar Pointe Community Development District
3501 Quadrangle Blvd., Suite 270, Orlando, FL 32817- 407-723-5900- FAX 407-723-5901 www.cedarpointecdd.com

The meeting of the Board of Supervisors of Cedar Pointe Community Development District will be held on Wednesday, August 17, 2022, at 11:00 a.m. 14775 Old St. Augustine Road, Jacksonville, Fl, 32258. The following is the proposed agenda for this meeting.

Call in number: 1-844-621-3956 Passcode: 790 562 990 #
https://pfmgroup.webex.com/meet/carvalhov

AUDITOR SELECTION COMMITTEE AGENDA
Call to Order
Roll Call to Confirm Quorum
Public Comment Period [for any members of the public desiring to speak on any proposition before the Committee]
Review of Auditing Services Proposals
Berger, Toombs, Elam, Gaines & Frank
Grau & Associates
Ranking of Auditing Services Proposals
Adjournment
BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]

General Business Matters
Review of Auditor Selection Committee Rankings & Selection of Auditor
Consideration of Minutes of the April 21, 2022, Board of Supervisors’ Meeting
Consideration of Minutes of the April 21, 2022, Auditor Selection Committee Meeting
Letter from Supervisor of Elections – Duval County
Review & Acceptance of Fiscal Year 2021 Audit Report
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2022-06, Adopting the Fiscal Year 2023 Budget and Appropriating Funds
Consideration of Resolution 2022-07, Levying O&M Assessments and Certifying an Assessment Roll

Consideration of Resolution 2022-08, Adopting the Annual Meeting Schedule for Fiscal Year 2022-2023
Review and Acceptance of the Stormwater Needs Analysis Report.
Review and Consideration of the Road/Bridge Widening Improvement Agreement
Ratification of Payment Authorizations 126 — 136
Review of District Financial Statements

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

Adjournment

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Review of Auditing Services Proposals

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Berger, Toombs, Elam, Gaines & Frank

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CEDAR POINTE 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:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

July 8, 2022

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TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
A. Letter of Transmittal	1-2
8. Proflle of the Proposer

	Description and History of Audit Firm	3	
	Professional Staff Resources	4-5	
	Ability to Furnish the Required Services	5	
	Arbitrage Rebate Services	6	
A.	Governmental At1rlitino Fxrerienr.e	7-16	
8.	Fee Schedule	17	
C.	Scope of Work to be Performed	17	
D.	Resumes	18-35	
E.	Peer Review Letter	36	
	Instructions to Proposers	37-38	
	Evaluation Criteria	39	

Berger, Toombs, Elam,
,QI	Gaines & Frank
Certified Public Accountants  Pl

600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
7721461-6120 II 461-1155
FAX: 7721468-9278

July 8, 2022

Cedar Pointe Community Development District PFM Group Consulting, LLC
3501 Quadrangle Blvd, Suite 270
Orlando, FL 32817 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Cedar Pointe 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 Cedar Pointe Community Development District. We will provide you with top quality, responsive service.

Experience

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida.  We have hP-P-n thP- independent auditors for a number of local overnmental 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 gene, ally c:lt;Cepled in the United States of America, the standards applicable to financial audits contained in Government Auditing SlarH.:Jarus, issued by the Comptroller General of the United States, and tha standards for financial and compliance audits.  We wjll conduct the audit in accordance with auditing standards generally accepted in the United States of America; "Government Auditing Standards" issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA

Fort Pierce I Stuart
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Member AICPA Division for CPA Firms
Private Companies practice Section

Member FICPA

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Berger, Toombs, Elam,
....o,,	Gaines & Frank
Certifoed PubllcAccountanb Pl

Cedar Pointe Community Development District July 8, 2022

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 rP-sum 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 c.;ormnunily development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities.  And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm.
l		Thank you again for the opportunity to submit lhis proposal to Cedar Pointe Community Development District.

Very truly yours,

211;;  $
Berger, Toombs, Elam, Gaines & Frank
Certified Public Accountants PL Fort Pierce, Florida

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PROFILE OF THE PROPOSER

Description and History of Audit Firm

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 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'n auditing anct accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). ror standc::Htf AICPA 1ne1nbership, 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 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governrnental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida.

Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality nontrol, 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
27 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 follows:	& Frank,	Certified Public Accountants, PL are as

Total	
Partners/Directors (CPA's)		5	
Principals (CPA)		1	
Managers (CPA)		1	
Senior/Supervisor Accountants (2 CPA's)		3	
Staff Accountants (1 CPA)		7	
Computer Specialist		1	
Paraprofessional		6	
Administrative		----1	
Total - all personnel		28	

Following is a brief description of each employee classification:

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

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

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

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

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

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 Cedar Pointe Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

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

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

Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,

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Government Auditing Standards, issued by the Comptroller General of the United States.

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

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

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 69 years. We have provided c:tuuil services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also cc:tI r y liability insurance. I he majority of our audit documentation In ntored eltJd1(JI1it;ally, 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.

ADDITIONAL SERVICES PROVIDED

Arbitrage Rebate Services

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

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

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

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

GOVERNMENTAL AUDITING EXPERIENCE

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

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

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

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
re1ior111ance 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.

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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;
Ar.ceptanr.e 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.

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GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

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

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

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

As our firm performs approximately one hundred 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 Cert1t1cate of Achievement Program's most recent results, future goals, ar1u (.;(JJnrnon reporiing
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.

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

References

Terracina Community Development District
Jeff Walker, Special District Services
(561) 630-4922
The Reserve Community Development District Darrin Mossing, Governmental Management
Services LLC
(407) 841-5524

Gateway Community Development District
Stephen Bloom, Severn Trent Management (954) 753-5841

Port of the Islands 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

Deacon 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
Develoµme11l Dislricl

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Country Club Community Development District

Connerton West Community Development U1stnct

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

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

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 ne.velormP-nt niRtrir.t

I Rndings 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 11 Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

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 Oevelopment 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

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

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

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Other Governmental Organizations

City of Westlake

Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida

Viera Stewardship District

Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County

St. Lucie Education Foundation Seminole Improvement District
Troup Indiantown Water Control District

Current or Recent Single Audits,

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

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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 acc·ounting.

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

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Special Districts

Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Devera 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

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 Cur reclional Institution

FEE SCHEDULE

We propose the fee for our audit services described below to be $3,550 for the years ended September 30, 2022 2023, and 2024. The fee is contingent upon the financial records and accounting systems of Cedar Pointe 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 Cedar Pointe Community Development District as of September 30, 2022, 2023, and 2024. 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 mc:1le1 ic::1I 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.

1

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.

Commitment to Quality Service

I Personnel Qualifications and Experience	

.-,

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

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

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

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

Professional Experience
Miles Grant Development/Country Club - Stuart, Florida, July 1975 - October 1976
+ State Auditor General's Office - Public Accounts Auditor - November 1976 through September 1979
Director - Berger, Toombs, El.1m, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits.
Over 40 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages.

Commitment to Quality Service

/ Personnel Qualifications and Experience	

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

Commitment to Quality Service

I Personnel Qualifications and Experience	

David S. McGuire, CPA, CITP Accounting and Audit Principal - 18 years Accounting and Audit Manager - 4 years Slaff Accountant	- 11 years

Education
University of Central Florida, B.A. - Accounting
Barry University - Master of Professional Accountancy

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) - American Institute of Certified Public Accountants
Certified Not-For-Profit Core Concepts 2018

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach - St. Lucie County Youth Football Organization (1994 - 2005)
Assistant Coach - Greater Port St. Lucie Football League, Inc. (2006 - 2010)
Board Member - Greater Port St. Lucie Football League, Inc. (2011 - 2017)
Treasurer, Al DS 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.
Audil Mc:tnc1yer 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.

Commitment to Quality Service

I Personnel Qualifications and Experience	

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

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

Commitment to Quality Service

I Personnel Qualifications and Experience	

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

Education
Stetson University, 8.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 Gover tltTH::Htl Firtc:tnt;e 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

I

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

Commitment to Quality Service

/ Personnel Qualifications and Experience	

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

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District

I

Stoneybrook Community Development District Summerville Community Development OiRtrict 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 hy 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.

Commitment to Quality Service

I Personnel Qualifications and Experience	

Matthew Gonano, CPA
Senior Staff Accountant - 10 years

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

Professional Affiliations/Community Service

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

Professional Experience

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

j

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.

Commitment to Quality Service

/ Personnel Qualifications·and Experience

Paul Daly
Staff Accountant - 9 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.

1

Commitment to Quality Service

I Personnel Qualifications and Experience	

Melissa Marlin, CPA
Senior Staff Accountant - 8 years

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

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

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast or lhe lalesl developments.

Commitment to Quality Service

I Personnel Qualifications and Experience	

Bryan Snyder
Staff Accountant - 5 years

Education
Florida Atlantic University, 8.8.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 ac:quirP- his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

Commitment to Quality Service

I Personnel Qualifications and Experience	

Maritza Stonebraker, CPA
Staff Accountant - 4 years

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

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

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

Commitment to Quality Service

I Personnel Qualifications and Experience	

Jonathan Herman, CPA
Senior Staff Accountant - 7 years

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

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

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

Commitment to Quality Service

I Personnel Qualifications and Experience	

Sean Stanton, CPA
Staff Accountant - 4 years

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

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

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

... .

Commitment to Quality Service

I Personnel Qualifications and Experience	

Taylor Nuccio
Staff Accountant - 3 years

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

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

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

Commitment to Quality Service

I Personnel Qualifications and Experience	
Tifanee Terrell
Staff Accountant

Education
Florida Atlantic University, M.B.A. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit cmd 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.
Ms. Terrell is currently working fowards completing an addition0I 30 hourn of education to qualify to sit for CPA exam.

Commitment to Quality Service

I Personnel Qualifications and Experience	

Mathew Spinosa
Staff Accountant

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

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

Continuing Professional Education
Mr. Spinosa participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mr. Spinosa is currently working luwc11us w111µleling an additional 30 hour of education to qualify to sit for CPA exam.

Commitment to Quality Service

I Personnel Qualifications and Experience	

Dylan Dixon
Staff Accountant

Education
Indian River State College, A.A. - Accounting

,r.

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

Continuing Professional Education
Mr. rnxon is currently pursuing a bachelor's degree in Accounting.
Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest develoµtr 1E:H 1ls.
Mr. Dixon is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

Commitment to Quality Service
[ Personnel Qualifications and Experience	
Dominic DeCambre
Staff Accountant

Education
Indian River State College, 8.S.A. - Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Continuing Professional Education
Mr. DeCambre participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest davalopments.
Mr. D�Cc:11r1l>re is t.;U11e11lly wu1ki11y towards cornpleting an additional 30 hours of education to qualify to sit for CPA exam.

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rr,,

IBRl

BAGGETT

Judson B. Baggett MBA, CPA, CVA, Partner

1'l 6815 Dairy Road Zephyrhills, FL 33542

.	REUTlMANN
	 & ASSOCIATES, CPAS, PA

Marci Reutimann CPA, Partner

') (813) 788-2155
� (813) 782-8606

Report on the Firm's System of Quality Control
To the Partners	October 30, 2019
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, (the firm), in effect for the year ended May 31, 2019. 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 8tandards 111.!!y be found at eiepa.org/pr!ummory. The nummory oloo inoludoo an explanation of how engagements identified as not pertormed or reported 111 t,;u11furrriily wltlr aµµllt,;c:1IJI<:: professional standards, if any, are evaluated t;,y a peer reviewer to determine a peer review rating.
Firm's Responsibility

The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagern8nts deemed as not pe1iormed or repo1ied in conformity with 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 the system of quality control, and the firm's compliance therewith 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

n,

In our opinion, the system of quality control for the accounting and auditing practice · of l:3erger, Toombs, Elam, c�aines & I-rank, Cf-'As,  In effect for the year ended May 3·1, 2019, has I.Jeen 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 & F1c1t1k, CPAs, PL lras received a peer review rating of pass.

-....

BAccH·i

-��ti...�,--��,!]' �l cf� PA RttJTt:\'tANN & A.Ss0<:u,1t-,, CPA:., t>A
�n,.--.!.n:u:r.�.j h_r-'ll�ti., �.-,1,r.J1•A; ,\ H,-'Cl:t.\.-. l't't!o!!o '""···: ":'\ .!f.l.il..'.l.,cna1I ;u)���;.;r;;-Ji.::�.,,i.�":':'

Member American Institute of Certified Public Accountants (AICPA) and Florida Institute of Certified Public Accountants (FICPA) National Association of Certified Valuation Analysts (NACVA)

- 36 -
-

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2022
Duval County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later than July 8 2022, at 5:00 p.m., at the offices of the District Manager, PFM Group Consulting, LLC., located at 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817.

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

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is (lllc=tlifi ('f hy P.xperience 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. Each Proposer shall submit three
(3) copies of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services - Amelia National Community Development District" on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to tho 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 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.

- 37 -

,....

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.

r		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 or engagement letter with the District.
SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of Districts limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. CONTENTS OF PROPOSALS. 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.

Provide three (3) 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. Identify any work previously conducted for other community development districts.

The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.

SECTION 13. PROTESTS. In accordance with the District's Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed 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 contract award.

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

- 38 -

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points)

This includes the 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 work load; proposed staffing levels, etc.
Proposer's Experience.	(20 Points)

This includes 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.

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.

[

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal dernonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.
Price.	(20 Points)

Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

- 39 -

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Grau & Associates

fj

Grau& Associates
CERTIFIED PUBLIC ACCOUNTANTS

Proposal to Provide Financial Auditing Services:
CEDAR POINTE
Community Development District

]

Due Date: July 08, 2022 5:00PM

Submitted to:
Cedar Pointe Community Development District
cf o District Manager
3501 Quadrangle Blvd, Suite 270
Orlando, Florida 32817

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

fJ

Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS

Table of Contents

PAGE

EXECUTIVE SUMMARY/ TRANS MITTAL LETTER	1
FIRM QUALIFICATIONS	3
FlKM & STAFF tXPtKlENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

fJ

Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS

July 08, 2022

Cedar Pointe Community Development District c/o District Manager
12051 Corporate Boulevard
Orlando, Florida 32817

Re:		Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2022, with an option for two (2) additional annual renewals.

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

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

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

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

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

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

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

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

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

Very truly yours;

Grau & Associates
Antonio J. Grau

Firm Qualifications

u

Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS

OurTeam

3	10	2
Partners	Professional Administrative
Staff	Professiona Is

Grau's Focus and Experience	i
I

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!

Year founded

SelVices Pro ided

r

Properly registered and
licensed professional corporation by the
state of FLORJDA

We are proud Members of the American Institute of Certified Public Accountants
&
the Rorida lnstibrte 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 I FICPA I GFOA I FASO I FGFOA

•

PA	- AICPA"

Peer Review
Program

Flcr j,1 ln,tir.u•.e ,:' Cen.'ied r-"blic .:...: m..n3n:.;

FICPA Peer Re-view Program
Administered in Florida
bv The Florida lnstlfute of CPAs

AICPA Peer Review Program
Administered fn Ftorida
by !he Florlda lnslilute of CPAs

February 20, 2020

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

Dear Antonio Grau:

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

As you know, the report had a peer review rating of pass. Tt1e Committee asked me to convev its congratulations to the firm.

Thank you for your cooperation. Sincerely,
ffCPAP--..

Peer Review Tearn
Fl CPA Peer Review Committee paul@ficpa.org
800-342-3197 ext. 251

Florida Institute of CPAs

cc: Daniel Hevia, Racquel McIntosh

Firm Number: 900004390114	Review Number: 571202

38JO Esplanade \1Vay. Suite 210 I Tallanas.see. FL 32?; 1 30C.34 ..  2,197. In Florida I 850.224.2'27 I f;si:,c 850.2.L'.2.8190 I ',IW\'l.ficpa.orq

Firm & Staff Experience

Grau&. Associates
·	CERTIFIED PUBLIC ACCOUNTANTS

GRAU AND ASSOCIATES COMMUNITY DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY
j	

Profile Briefs:

Antonio J GRAU, CPA (Partner)
Years Performing Audits: 30+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: A/CPA, FICPA,FGFOA,GFOA

Racquel McIntosh, CPA (Partner)
Years Performing Audits: 14+
CPE (last 2 years): Government Accounting, Auditing: 38 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: A/CPA, FICPA,FGFOA,FASD

YOUR ENGAGEMENT TEAM

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

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

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.

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

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.

Antonio 'Tony' J. Grau, CPA
Partner
Contact: tarau@araucpa.com I (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:

l

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

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

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

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
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours
24
58
B.2_ (includes of 4 hours of Ethics CPE)

r
I
Racquel C. McIntosh, CPA	l

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Partner
Contact: rmcintosh@ raucpa.com I  (561) 939-6669	'[
Experience

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4

I

Racquel has been providing government audit, accounting and advisory services to our clients for over 14 years. She serves as the firm's quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed
and maintained throughout the audit.	I
Racquel develops in-house training seminars on current i government auditing, accounting, and legislative topics and also
provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software, legislation, and standards.

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

Clients Served (partial list)
(>300) Various Special Districts, including: Carlton Lakes Community Development District Golden Lakes Community Development District Rivercrest Community Development District South Fork III Community Development District TPOST Community Development District

East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District
Pinellas Park Water Management District Ranger Drainage District
South Trail Fire Protection and Rescue Service District

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

Westchase Community Development District Monterra Community Development District
Palm Coast Park Community Development District Long Leaf Community Development District Watergrass Community Development District

FICPA State & Local Government Committee FGFOA Palm Beach Chapter

Professional Education (over the last two years)
Course
Government Accounting and Auditing Accounting, Auditing and Other
Total Hours

Hours
38
56
94 (includes of 4 hours of Ethics CPE)

References

Grau& Associates
CERTIFIED PUBLIC ACCOUNTANTS

I
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	r
similar to the District.	I .

Scope of Work Engagement Partner Dates
Client Contact

Financial audit	'I
Antonio J. Grau
Annually since 1998
Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092	r
I

	904-940-5850	

:1;wo CEeeks Com unit}fDe 1':eloiimentl)1st:dc-.t. :,:·,·::?t:? -- ' i:: .

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- L,_: x £ _.._ !.:>?- -· . -:. H.  -=' - ,-	=..1 -•- -e,,=•, -,· - .	:..--=---.. ,.,.

Scope of Work Engagement Partner Dates
Client Contact

Financial audit Antonio J. Grau Annually since 2007
William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614

	813-933-5571	

Journey's End Community Development District

Scope of Work Engagement Partner Dates
Client Contact

Financial audit
Antonio J. Grau	r
Annually since 2004	L
Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410

	561-630-4922	

Specific Audit Approach

Grau& Associates
CERTIFIED PUBLIC ACCOUNTANTS

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

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.

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 vvill be no "surprises" in the management letter and fosters a professional, cooperative atmosphere.

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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

_G_ra_u_&_As_s_o_ci_a_te_s
"	CERTIFIED PUBLIC ACCOUNTANTS

r

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2022-2024 are as follows:

Year Ended September 30,		Fee		
2022	$3,800	
2023	$3,900	
2024	$4,000	

TOTAL (2022-2024)

$11.700

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

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Supplemental Information

Grau & Associates
"	CERTIFIED PUBLIC ACCOUNTANTS

PARTIAL LIST OF CLIENTS	r

SPBCIAL DISTRICTS	.'.i.i.
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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	
v'	
v'		
v'	9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South-Dade Venture Development District					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunshine Water Control District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	332	5	3	327		

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES

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

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance

ARBITRAGE

73

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.

I

Current Arbitrage Calculations

We look forward to providing Cedar Pointe 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
j	expectations!
For even more information on Grau & Associates please visit us on www.graucpa.com.

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Ranking of Auditing Services Proposals

Cedar Pointe Community Development District
Auditor Selection - Manager Recommended Rankings

Criteria	
Possible Points	

Grau	

Grau Points	
Berger, Toombs	
Berger, Toombs Points	

20.0	Qualified,	

20.0	Qualified,	

20.0	
Ability of		Multiple CPAs		Multiple CPAs		
Personnel		on Staff		on Staff		

Proposer's Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	

Understanding of Scope of Work	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Ability to Furnish Required Services	

20.0	

Capable	

20.0	

Capable	

20.0	

20.0	

$3,800 +	

18.0	

$3,550 +	

20	
		$3,900 +		$3,550 +		
Price for Services		$4,000=		$3,550 =		
for Five Years		$11,700		$10,650		
Total	100.0		98.0		100.0	

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Review of Auditor Selection Committee Rankings & Selection of Auditor

Cedar Pointe Community Development District
Auditor Selection - Manager Recommended Rankings

Criteria	
Possible Points	

Grau	

Grau Points	
Berger, Toombs	
Berger, Toombs Points	

20.0	Qualified,	

20.0	Qualified,	

20.0	
Ability of		Multiple CPAs		Multiple CPAs		
Personnel		on Staff		on Staff		

Proposer's Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	

Understanding of Scope of Work	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Ability to Furnish Required Services	

20.0	

Capable	

20.0	

Capable	

20.0	

20.0	

$3,800 +	

18.0	

$3,550 +	

20	
		$3,900 +		$3,550 +		
Price for Services		$4,000=		$3,550 =		
for Five Years		$11,700		$10,650		
Total	100.0		98.0		100.0	

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the April 21, 2022, Board of Supervisors’ Meeting

MINUTES OF MEETING

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES
Thursday, April 21, 2022 at 11:00 a.m. 14785 Old St. Augustine Road, Suite 3, Jacksonville, FL 32258

Board Members present at roll call in person via speaker phone:

Kelly White	Chairperson		
James Stowers	Vice Chairperson		
Andy Hagan	Assistant Secretary		
Susan Calvo	Assistant Secretary	(via phone)	
Stacey Pyle	Assistant Secretary	(via phone)	
Also present were:			
Vivian Carvalho	District Manager-PFM Group Consulting LLC	
Katie Buchanan	District Counsel- Kutak Rock LLP		
Mike Veazey	ICI Homes- Project Manager		
Amy Champagne	PFM Group Consulting LLC	(via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll
The meeting was called to order at 11:11 a.m. Ms. Carvalho proceeded with roll call and confirmed quorum to proceed with meeting. Those in attendance are outlined above.

Public Comment Period

There were no members of the public present or via speakerphone.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of Minutes of the January 20, 2022 Board of Supervisors Meeting

The Board reviewed the Minutes of the January 20, 2022 Board of Supervisors’ Meeting.

ON MOTION by Ms. Pyle, seconded by Mr. Stowers, with all in favor, the Board approved the Minutes of the January 20, 2022 Board of Supervisors’ Meeting.

Appointment	of	the	Auditor Selection Committee

Ms. Carvalho requested a motion to approve the Auditior Selection Committee

ON MOTION by Ms. White, seconded by Ms. Pyle, with all in favor, the Board approved the appointment of the Auditor Selection Committee.

Consideration of Resolution 2022- 04, Approving a Preliminary Budget for Fiscal Year 2023 and Setting a Public Hearing Date [Suggested Date, July 21, 2022] (under separate cover)

Ms. Carvalho noted that the meeting would take place at 11:15 a.m. Ms. White noted that there had been a slight increase from last year’s budget due to new projects coming online.

Ms. Carvalho requested a motion to approve the Resolution 2022-04 with the proposed budget presented.

ON MOTION by Ms. Pyle, seconded by Mr. Stowers, with all in favor, the Board approved 2022-04, Approving a Preliminary Budget for Fiscal Year 2023 and Setting a Public Hearing Date.

Consideration of Resolution 2022- 10, Designating Board Member Seats for the Upcoming
General Election 2022

Ms. Carvalho clarified that Seats 1 and 2 would be up to run for in the 2022 General Election.

Ms. Carvalho requested a motion to approve the Resolution 2022-10 as presented.

ON MOTION by Ms. White, seconded by Mr. Stowers , with all in favor, the Board approved Resolution 2022-10, Designating Board Member Seats for the Upcoming General Election 2022 .

Review & Consideration of GNP Services Arbitrage Rebate Calculate Engagement Letter

Ms. Carvalho requested a motion to approve the Letter.

ON MOTION by Ms. White, seconded by Ms. Pyle, with all in favor, the Board approved the GNP Services Arbitrage Rebate Calculate Engagement Letter.

Ratification of Kutak Rock Retention & Fee Agreement

Ms. Carvalho requested a motion to ratify the Agreement.

On MOTION by Mr. Hagan, seconded by Mr. Stowers, with all in favor, the Board ratified the Kutak Rock Retention & Fee Agreement.

Ratification	of	Payment Authorization Nos. 114-125

The Board reviewed Payment Authorization Nos. 114-125. These have been approved and paid and just need to be ratified.

Ms. Carvalho requested a motion to ratify Payment Authorization Nos. 114-125.

On MOTION by Mr. Hagan, seconded by Ms. White, with all in favor, the Board Ratified Payment Authoriztion Nos. 114-125.

Review	of	District	Financial Statements

The Board reviewed the District Financial Statements as of February 28, 2022.

THIRD ORDER OF BUSINESS	Other Business

Staff Reports
District Counsel- No report District Engineer- Not present
District Manager- Ms. Carvalho stated the next meeting is scheduled for July 21, 2022 at 11:15 a.m. at this location.

	Audience	Comments Supervisors Requests	and	
No comments at this time.			
FOURTH ORDER OF BUSINESS	Adjournment		

There were no additional items to come before the Board, Ms. Carvalho requested a motion to adjourn the meeting.

On MOTION by Ms. Pyle, seconded by Ms. Calvo, with all in favor, the Thursday, April 21, 2022 Board of Supervisors’ Meeting of the Cedar Pointe Community Development District was adjourned at 11:25 a.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Consideration of Minutes of the April 21, 2022, Auditor Selection Committee

MINUTES OF MEETING

Cedar Pointe Community Development District Auditor Selection Committee Meeting
14785 Old St. Augustine Road, Suite 3, Jacksonville, FL 32258 Thursday, April 21, 2022, at 11:00 a.m.

Present and constituting a quorum:

Kelly White	Committee Member	
James Stowers	Committee Member	
Andy Hagan	Committee Member	

Also present were:

Vivian Carvalho	District Manager-PFM Group Consulting LLC Katie Buchanan	District Counsel- Kutak Rock LLP

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order
This meeting was called to order at 11:26 a.m. and roll call was initiated. Ms. Carvalho proceeded with roll call and confirmed quorum to proceed with meeting. Those in attendance are outlined above.
Public Comment Period

There were no comments by the public present or via phone.

SECOND ORDER OF BUSINESS	Business Matters

Review and Approval of Audit Documents
Audit RFP Notice
Instructions to Proposers
Evaluation Criteria- with and without price

Ms. Carvalho suggested a motion to approve the documents with price.

On MOTION by Ms. White, seconded by Mr. Stowers, with all in favor, the Auditor Selection Committee approved the Evaluation Criteria to include price.

Ms. Carvalho stated that the approved documents will coincide with the July 21, 2022, meeting.

THIRD ORDER OF BUSINESS	Adjournment

There were no other questions or comments. Ms. Carvalho requested a motion to adjourn.

On MOTION by Mr. Hagan, seconded by Ms. White, with all in favor, the April 21, 2022, Auditor Selection Committee Meeting for the Cedar Pointe Community Development District was adjourned at 11:27 a.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Letter from Supervisor of Elections Duval County

OFFICE OF THE SUPERVISOR OF ELECTIONS

MIKE HOGAN SUPERVISOR OF ELECTlONS OFFlCE, (904) 630-7757
CELL, (904) 219-8924

[05 EAST MONROE STREET JACKSONVILLE, FLORIDA 32202
FAX (904) 630-2920 E-MAlL MHOGAN@COJ.NET

June 2, 2022

Jennifer Walden PFM
3501 Quadrangle Blvd., Ste 270
Orlando, FL 32817 Dear Jennifer,
The information you requested on April 13, 2022 appears below:

Cedar Pointe Community Development District	428 Registered Voters

If you have any questions or need additional assistance, please contact Robert Phillips at 904- 255-3436 or phillips@coj.net.

Sincerely,
/Mt&-
Lana Self
Candidate and Records Director

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Review & Acceptance of Fiscal Year 2021 Audit Report

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT
CITY OF JACKSONVILLE, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT CITY OF JACKSONVILLE, FLORIDA		

TABLE OF CONTENTS		
	
  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements: Statement of Net Position
Statement of Activities Fund Financial Statements:
Balance Sheet – Governmental Funds
Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position
Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Notes to the Financial Statements	

7	
	8	
	9	
	10	
	11	
	12	
	13-20	
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund
Notes to Required Supplementary Information	

21	
	22	

OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	23	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

24-25	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

26	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Cedar Pointe Community Development District City of Jacksonville, Florida

Report on the Financial Statements

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

We have audited the accompanying financial statements of the governmental activities and each major fund of Cedar Pointe Community Development District, City of Jacksonville, Florida ("District") as of and for the fiscal year ended September 30, 2021, which collectively comprise the District’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

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

Auditor’s Responsibility

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

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund, of the District as of September 30, 2021, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The information for compliance with FL Statute 218.39 (3)
(c) is not a required part of the basic financial statements. The information for compliance with FL Statute
218.39 (3) (c) has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated May 27, 2022 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

May 27, 2022

MANAGEMENT’S DISCUSSION AND ANALYSIS

The management of the Cedar Pointe Community Development District, City of Jacksonville, Florida (“District”) would like to offer the readers of the District’s financial statements this discussion and analysis of the District’s financial activities for the fiscal year ended September 30, 2021. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($1,673,618).

The change in the District’s total net position in comparison with the prior fiscal year was $89,136, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2021, the District’s governmental funds reported combined ending fund balances of
$588,601, a decrease of ($857) in comparison with the prior fiscal year. A portion of fund balance is non-spendable for prepaid items, restricted for debt service and capital projects, assigned to subsequent year’s expenditures and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

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

Government-Wide Financial Statements

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

The statement of net position presents information on all the District’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

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

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

Fund Financial Statements

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds

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

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

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

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

Notes to the Financial Statements

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS

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

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

NET POSITION SEPTEMBER 30,
		    2021			2020		
Assets, excluding capital assets	$	594,728	$	592,332	
Capital assets, not being depreciated		    1,817,140			1,916,291 	
Total assets		    2,411,868			2,508,623 	
Liabilities, excluding long-term liabilities		95,486		96,377	
Long-term liabilities		    3,990,000			4,175,000 	
Total liabilities		    4,085,486			4,271,377 	
Net Position					
Net investment in capital assets		(2,172,860)		(2,258,709)	
Restricted for debt service		378,666		368,359	
Restricted for capital projects		84,174		84,039	
Unrestricted		     36,402			43,557 	
Total net position	 $		(1,673,618) 	$		(1,762,754)	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

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

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

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.

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

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2021	2020

Revenues:
Program revenues
Charges for services	
$	499,046	
$	487,689	
Operating grants and contributions	21	379	
Capital grants and contributions	121	927	
General revenues
Miscellaneous	
22	
115	
Total revenues	499,210	489,110	
Expenses:
General government	
60,664	
53,019	
Maintenance and operations	129,148	126,760	
Interest	220,262	229,894	
Total expenses	410,074	409,673	
Change in net position	89,136	79,437	
Net position - beginning	(1,762,754)	(1,842,191)	
Net position - ending	$	(1,673,618)	$	(1,762,754)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2021, was $410,074. The costs of the District’s activities were funded by program revenues. Program revenues, comprised primarily of assessments, increased during the fiscal year. In total, expenses, including depreciation, slightly increased from the prior fiscal year. General government and maintenance and operations increased, however, interest expenses decreased. Based on the amortization schedule of the Bonds, as the balance outstanding of the Bonds decreases over time, the portion of each debt service payment allocated to principal increases accordingly thereby decreasing the amount allocated to interest.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2021, the District had $3,304,405 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $1,487,265 has been taken, which resulted in a net book value of $1,817,140. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2021, the District had $3,990,000 in Bonds outstanding. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide property owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Cedar Pointe Community Development District’s Finance Department at 3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817.

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT CITY OF JACKSONVILLE, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2021

Governmental
	 		Activities		
ASSETS			
Cash	$	34,124	
Investments		8,405	
Assessments receivable		81,790	
Interest receivable		2	
Restricted assets:			
Investments		470,407	
Capital assets:			
Nondepreciable		825,638	
Depreciable, net		     991,502 	
Total assets		    2,411,868 	
LIABILITIES			
Accounts payable		6,127	
Accrued interest payable		89,359	
Non-current liabilities:			
Due within one year		195,000	
Due in more than one year		    3,795,000 	
Total liabilities		    4,085,486 	
NET POSITION			
Net investment in capital assets		(2,172,860)	
Restricted for debt service		378,666	
Restricted for capital projects		84,174	
Unrestricted		      36,402 	
Total net position	 $		(1,673,618) 	

See notes to the financial statements

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT	
CITY OF JACKSONVILLE, FLORIDA	
STATEMENT OF ACTIVITIES	
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021	
Net (Expense)	
Revenue and	
Changes in Net	
		Program Revenues				Position	
		Charges	Operating	Capital Grants			
		for	Grants and	and		Governmental	
Functions/Programs		Expenses		Services		Contributions		Contributions			Activities		
Primary government:		
Governmental activities:									
General government	$	60,664	$	60,664	$	-	$	-	$	-	
Maintenance and operations	129,148	22,820		-		121		(106,207)	
Interest on long-term debt		220,262		415,562			21			-			195,321 	
Total governmental activities		410,074		499,046			21			121			89,114 	
		General revenues:						
		Unrestricted investment earnings			22 	
		Total general revenues				22 	
		Change in net position				89,136	
		Net position - beginning					(1,762,754) 	
		Net position - ending				 $		(1,673,618) 	

See notes to the financial statements

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT CITY OF JACKSONVILLE, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2021

	Major Funds		Total
Capital	Governmental General	Debt Service	Projects		Funds
ASSETS									
Cash	$	34,124	$	-	$	-	$	34,124	
Investments		8,405		386,233		84,174		478,812	
Assessments receivable		-		81,790		-		81,790	
Interest receivable		-		2		-		2	
Total assets	$	42,529	$	468,025	$	84,174	$	594,728	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	6,127	$	-	$	-	$	6,127	
Total liabilities	6,127	-	-	6,127	

Fund balances:
Nonspendable:
Restricted for:		
Debt service	-	468,025	-	468,025	
Capital projects	-	-	84,174	84,174	
Assigned to:
Subsequent year's expenditures		
10,000		
-		
-		
10,000	
Unassigned		26,402		-		-		26,402	
Total fund balances		36,402		468,025		84,174		588,601	

Total liabilities and fund balances	
$	
42,529	
$	
468,025	
$	
84,174	
$	
594,728	

See notes to the financial statements

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT CITY OF JACKSONVILLE, FLORIDA
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2021
Total fund balances - governmental funds	$	588,601 Amounts reported for governmental activities in the statement of net
position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets in the net position of the government as a whole.
Cost of capital assets	3,304,405
Accumulated depreciation	  (1,487,265)    1,817,140

Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(89,359)
Bonds payable	  (3,990,000)   (4,079,359) 
Net position of governmental activities	 $ (1,673,618) 

See notes to the financial statements

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT CITY OF JACKSONVILLE, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

	Major Funds		Total
Capital	Governmental General	Debt Service	Projects		Funds
REVENUES									
Assessments	$	83,484	$	415,562	$	-	$	499,046	
Interest income		22		21		121		164	
Total revenues		83,506		415,583		121		499,210	

EXPENDITURES
Current:
General government	
60,664	
-	
-	
60,664	
Maintenance and operations	29,997	-	-	29,997	
Debt service:
Principal	
-	
185,000	
-	
185,000	
Interest	-	224,406	-	224,406	
Total expenditures	90,661	409,406	-	500,067	

Excess (deficiency) of revenues over (under) expenditures	

(7,155)	

6,177	

121	

(857)	

OTHER FINANCING SOURCES (USES)
Interfund transfers	

-	

(14)	

14	

-	
Total other financing sources (uses)	-	(14)	14	-	

Net change in fund balances	
(7,155)	
6,163	
135	
(857)	
Fund balances - beginning	43,557	461,862	84,039	589,458	

Fund balances - ending	
$	36,402	
$	468,025	
$	84,174	
$	588,601	

See notes to the financial statements

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT CITY OF JACKSONVILLE, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Net change in fund balances - total governmental funds	$	(857)	
Amounts reported for governmental activities in the statement of activities are different because:			
Depreciation of capital assets is not recognized in the governmental fund statements but is reported as an expense in the statement of activities.		

(99,151)	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.		

185,000	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.		

     4,144 	
Change in net position of governmental activities	 $		89,136 	

See notes to the financial statements

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT CITY OF JACKSONVILLE, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Cedar Pointe Community Development District ("District") was created on November 16, 2004 by Ordinance 2004-970-E of the City of Jacksonville, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

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

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2021, three of the Board members are affiliated with ICI Homes (“Developer”).

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

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

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

Assessments
Assessments are non-ad valorem assessments on all assessable property within the District. Assessments are levied to pay for the operations and maintenance and debt service of the District. The fiscal year for which annual assessments are levied begins on October 1 and, if collected using the Uniform Method of Collection, with discounts available for payments through February 28 and become delinquent on April 1. Alternatively, the District adopts a resolution providing for the collection dates and directly collects the assessments.

The District reports the following major governmental funds:

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

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

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

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

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

Assets, Liabilities and Net Position or Equity

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Deposits and Investments
The District’s cash on hand and demand deposits are considered to be cash and cash equivalents.

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

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

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

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

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

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

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

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

Unearned Revenue	Assets Water control and other	Years 25	
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

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

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

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

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

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

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

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

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

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

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

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Other Disclosures

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

NOTE 3 – BUDGETARY INFORMATION

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

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

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

NOTE 4 – DEPOSITS AND INVESTMENTS

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

Investments
The District’s investments were held as follows at September 30, 2021:

Amortized Cost	Credit Risk	Maturities
Investment in Local Government Surplus			Weighted average of the	
Funds Trust Fund (Florida PRIME)	$	92,574	S&P AAAm	portfolio: 37 days	
US Bank Mmkt 5 - Ct		386,238 	N/A	N/A	
Total Investments	 $	478,812 			

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

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

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

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

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

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

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

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

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2021 was as follows:

Beginning	Ending
Balance	Additions	Reductions	Balance
Governmental activities									
Capital assets, not being depreciated									
Construction in progress	$	825,638	$	-	$	-	$	825,638	
Total capital assets, not being depreciated		825,638		-		-		825,638	

Capital assets, being depreciated									
Water control and other		2,478,767		-		-		2,478,767	
Total capital assets, being depreciated		2,478,767		-		-		2,478,767	

Less accumulated depreciation for:									
Water control and other		1,388,114		99,151		-		1,487,265	
Total accumulated depreciation		1,388,114		99,151		-		1,487,265	

Total capital assets, being depreciated, net		
1,090,653		
(99,151)		
-		
991,502	

Governmental activities capital assets	
$	
1,916,291	
$	
(99,151)	
$	
-	
$	
1,817,140	

Depreciation expense was allocated to maintenance and operations.
The total projected cost of the infrastructure has been estimated at approximately $8.9 million, of which approximately $6.1 million is to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer. In the prior years, the District has conveyed improvements totaling approximately $2.06 million to other governmental entities. Certain additional improvements are expected to be conveyed to other governmental entities in subsequent fiscal years.

NOTE 5 – CAPITAL ASSETS (Continued)

In connection with the 2005 project, the District established a deferred cost investment account reported in the capital projects fund. In the event there are certain excess revenues, they are to be transferred from the debt service to the capital projects fund and used to repay funds advanced for the project or for the purchase of additional components. However, if funds in the account are not needed for that purpose they are to be transferred to the debt service fund and used to redeem outstanding related debt. At September 30, 2021, there is a balance of $81,837 in the deferred cost account. The District has not yet determined if a liability exists for deferred obligations/costs.

NOTE 6 – LONG-TERM LIABILITIES

On June 1, 2005, the District issued $6,090,000 of Capital Improvement Revenue Bonds, Series 2005A. The Bonds are due May 1, 2035 with a fixed interest rate of 5.375%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1, commencing November 1, 2005 and the principal is to be paid annually on each May 1, commencing May 1, 2006.

The Series 2005A Bonds are subject to redemption at the option of the District prior to maturity. The Bonds are also subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement and has certain restrictions and requirements relating principally to the use of proceeds and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.

Changes in long-term liability activity for the fiscal year ended September 30, 2021 were as follows:

Beginning			Ending	Due Within	
Balance	Additions	Reductions	Balance	One Year	

Governmental activities	
Series 2005A Bonds	$	4,175,000	$	-	$	185,000	$	3,990,000	$	195,000	
Total	$	4,175,000	$	-	$	185,000	$	3,990,000	$	195,000	

At September 30, 2021, the scheduled debt service requirements on the long-term debt were as follows:

	Governmental Activities	
Year ending
  September 30:	Principal	Interest	Total	
2022	$	195,000	$	214,463	$	409,463	
2023		210,000		203,981		413,981	
2024		220,000		192,694		412,694	
2025		230,000		180,869		410,869	
2026		245,000		168,506		413,506	
2027-2031		1,430,000		631,563		2,061,563	
2032-2035		   1,460,000			201,562			1,661,562 	
	 $		3,990,000		$		1,793,638		$		5,783,638 	

NOTE 7 – DEVELOPER TRANSACTIONS AND CONCENTRATION

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer. The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.

NOTE 8 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

NOTE 9 – RISK MANAGEMENT

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

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT CITY OF JACKSONVILLE, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Variance with
Budgeted		Final Budget -	
	Amounts		Actual	Positive	
Original & Final	Amounts	(Negative)	

REVENUES		
Assessments	$	83,425	$	83,484	$	59	
Interest income	-	22	22	
Total revenues		83,425	83,506		81	

EXPENDITURES
Current:
General government Maintenance and operations
Total expenditures		

61,825
31,600
93,425	

60,664
29,997
90,661		

1,161
1,603
2,764	

Excess (deficiency) of revenues over (under) expenditures		

(10,000)	

(7,155)		

2,845	
OTHER FINANCING SOURCES
Carry forward surplus		
10,000	
-		
(10,000)	

Net change in fund balances	
 $		
-		
(7,155)	
 $		
(7,155) 	
Fund balance - beginning			43,557 			
Fund balance - ending		 $		36,402 			

See notes to required supplementary information

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT CITY OF JACKSONVILLE, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT CITY OF JACKSONVILLE, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Element	Comments	
Number of district employees compensated at 9/30/2021	0	
Number of independent contractors compensated in September 2021	4	
Employee compensation for FYE 9/30/2021(paid/accrued)	0	
Independent contractor compensation for FYE 9/30/2021	$36,908.16	
Construction projects to begin on or after October 1; ($65K)	None	
Budget variance report	See page 21 of annual financial report	
Ad Valorem taxes;	Not applicable	
Millage rate FYE 9/30/2021	Not applicable	
Ad valorem taxes collected FYE 9/30/2021	Not applicable	
Outstanding Bonds:	Not applicable	
		
Non ad valorem special assessments;		
	Operations and maintenance - $236.72	
Special assessment rate FYE 9/30/2021	Debt service - $1,165.35	
Special assessments collected FYE 9/30/2021	$241,039.82	
Outstanding Bonds:		
Series 2005, due November 1, 2035,	see Note 6 for details	

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

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

To the Board of Supervisors
Cedar Pointe Community Development District City of Jacksonville, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Cedar Pointe Community Development District, City of Jacksonville, Florida (“District”) as of and for the fiscal year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated May 27, 2022.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

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

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

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

May 27, 2022

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

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

To the Board of Supervisors
Cedar Pointe Community Development District City of Jacksonville, Florida

We have examined Cedar Pointe Community Development District, City of Jacksonville, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2021. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

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

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2021.

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

May 27, 2022

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

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

To the Board of Supervisors
Cedar Pointe Community Development District City of Jacksonville, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Cedar Pointe Community Development District, City of Jacksonville, Florida ("District") as of and for the fiscal year ended September 30, 2021, and have issued our report thereon dated May 27, 2022.

Auditor’s Responsibility

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

Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated May 27, 2022, should be considered in conjunction with this management letter.

Purpose of this Letter

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

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

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

We wish to thank Cedar Pointe Community Development District, City of Jacksonville, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

May 27, 2022

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

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

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

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

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2020.

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

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2021.

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

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2021.

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

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

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2021. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Public Hearing on the Adoption of the District’s Annual Budget

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-06 Adopting the Fiscal Year 2023 Budget and Appropriating Funds

RESOLUTION 2022-06

THE ANNUAL APPROPRIATION RESOLUTION OF THE CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2022, AND ENDING SEPTEMBER 30, 2023; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2022, submitted to the Board of Supervisors (“Board”) of the Cedar Pointe Community Development District (“District”) proposed budget(s) (“Proposed Budget”) for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

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

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

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

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

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

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

SECTION 1.   BUDGET

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

b.	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.	
c.	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 Cedar Pointe Community Development District for the Fiscal Year Ending September 30, 2023.”	
d.	The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the	
website for at least 2 years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2022/2023, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	

DEBT SERVICE FUND SERIES 2005A	$	

TOTAL ALL FUNDS	$	

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2022/2023 or within 60 days following the end of the Fiscal Year 2022/2023 may amend its Adopted Budget for that fiscal year as follows:

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

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

or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

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

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

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

PASSED AND ADOPTED THIS 	 DAY OF 	, 2022.

ATTEST:	CEDAR POINTE COMMUNITY
DEVELOPMENT DISTRICT

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

Exhibit A:	FY 2022/2023 Budget

EXHIBIT A
Cedar Pointe Community Development District
Approved Proposed Fiscal Year 2023 Annual Operations & Maintenance Budget

Actual Through	Anticipated Jun -	Anticipated FY	FY 2022 Adopted	FY 2023	
05/31/22	Sept.	2022 Total	Budget	Approved	
				Budget	

									

									

									

									

									

									

									

									

									

									

Revenues
Maintenance Assessments	$	76,085.75 Interest Income			20.69
Other Income & Other Financing Sources	0.60
Carry Forward Surplus	0.00

$	7,339.25	$
0.00
0.00
0.00

83,425.00	$

83,425.00
0.00
0.00
10,000.00
93,425.00	$

$	101,518.00
0.00
0.00
0.00
101,518.00	

3,200.00
3,115.00
3,750.00
20,000.00
5,000.00
3,100.00
5,000.00
250.00
4,000.00
1,000.00
1,000.00
350.00
9,285.00

2,400.00
175.00
750.00
1,000.00
4,050.00
16,000.00
10,000.00
93,425.00	

$

$	

3,200.00
3,293.00
3,750.00
20,000.00
5,000.00
3,100.00
5,000.00
250.00
4,100.00
1,000.00
1,000.00
350.00
16,750.00

2,520.00
175.00
750.00
1,000.00
4,280.00
16,000.00
10,000.00
101,518.00	

20.69
0.60
0.00

Net Revenues	$	76,107.04	$	7,339.25	$

Expenditures
Supervisor Fees	$		800.00	$	800.00	$ Public Official Insurance		2,927.00			0.00
Trustee Services	3,717.38	0.00
District Management Fees	13,333.36	6,666.64
Dissemination	2,500.00	2,500.00
District Counsel	1,204.00	1,033.33
Assessment Administration	5,000.00	0.00
Reamortization Schedule	0.00	125.00
Audit Fees	4,000.00	0.00
Arbitrage	0.00	500.00
Legal Advertising	497.38	333.33
Office Misc (Phone / Postage / Travel)	243.82	116.67
Contingency (Repairs / Maintenance /	2,722.50	16,562.50 Improvements / Misc)
Website Maintenance	1,430.00	1,040.00
Dues, Licenses & Fees	175.00	0.00
Electric	0.00	250.00
Maintenance of Trees/Wetlands	0.00	333.33
General Insurance	3,804.00	0.00
Lake Maintenance	10,608.00	5,304.00
Landscape Maintenance	5,926.00	3,500.00

 
83,446.29	$

1,600.00	$
2,927.00
3,717.38
20,000.00
5,000.00
2,237.33
5,000.00
125.00
4,000.00
500.00
830.71
360.49
19,285.00

2,470.00
175.00
250.00
333.33
3,804.00
15,912.00
9,426.00

Operation & Maintenance Expenditures	$	58,888.44	$	39,064.81	$	97,953.25	$		
		Units		381				

Net Assessment	$	218.96	$	266.45	
Gross Assessment	$	236.72	$	288.06	

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-07 Levying O&M Assessments and Certifying an
Assessment Roll

RESOLUTION 2022-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2022/2023; 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 Cedar Pointe Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Duval County, Florida (“County”); and

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

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”), attached hereto as Exhibit “A;” and

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

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

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

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

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2022/2023; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

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

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

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

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

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.

SECTION 3.	Collection and Enforcement; Penalties; Interest.

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

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as

set forth in Exhibits “A” and “B.” Operation and maintenance assessments directly collected by the District are due according to the following schedule: 25% due no later than October 15, 2022; 25% due no later than January 15, 2023; 25% due no later than
April 15, 2023; and 25% due no later than July 15, 2023. Previously levied debt assessments directly collected by the District are due according to the following schedule: 60% no later than April 15, 2023 and 40% no later than October 15, 2023. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2022/2023, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

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

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. 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 taxes. The proceeds therefrom shall be paid to the District.

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

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

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

PASSED AND ADOPTED this 	 day of 	, 2022.

ATTEST:	CEDAR POINTE COMMUNITY
DEVELOPMENT DISTRICT

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

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

Exhibit A
Budget

Exhibit B
Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-08 Adopting the Annual Meeting Schedule for Fiscal Year 2022-2023

RESOLUTION 2022-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2022-2023

WHEREAS, the Cedar Pointe Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 2004-423, Laws of Florida; and

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District’s meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2022-2023 annual meeting schedule as attached in Exhibit A;

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

The Fiscal Year 2022-2023 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 17th DAY OF AUGUST, 2022.

ATTEST:	CEDAR POINTE COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2022-2023

October 20, 2022
January 19, 2023
April 20, 2023
July 20, 2023

All meetings will convene at 11:15 a.m. at 14775 Old St. Augustine Road, Jacksonville, Fl, 32258

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Review and Acceptance of the Stormwater Needs Analysis Report

Cedar Pointe
COMMUNITY DEVELOPMENT DISTRICT

20-Yr Stormwater Needs Analysis Report

Prepared for: BOARD OF SUPERVISORS
CEDAR POINTE CDD

June 24, 2022

13901 Sutton Park Drive South, Suite 200 Jacksonville, Florida 32224
Ph (904) 739-3655 - Fax (904) 739-3413
Cert. Of Auth. 00004050

TABLE OF CONTENTS

Page

TABLE OF CONTENTS	ii
LIST OF EXHIBITS	iii
INTRODUCTION	4
GENERAL	4
ATTACHMENTS	5

LIST OF EXHIBITS

Exhibit No.	Title
1	CDD Master Stormwater Management System

INTRODUCTION
The Cedar Pointe Community Development District ("CDD" or the "District") is a local special purpose government entity established on November 16, 2004. The District contains approximately 211 acres of land located within parts of Sections 31 and 32, Township 1 North, Range 28 East and Section 5 and 6, Township 1 South, Range 28 in City of Jacksonville, Duval County, Florida. The District provides a long-term solution to the operation and maintenance of the community stormwater facilities.

GENERAL
As part of the 2021 regular session, the Florida Legislature recognized the need for a long‐ term planning process for stormwater and wastewater. Section 403.9302, Florida Statutes, requires a 20‐year needs analysis from the local governments providing stormwater services. The guidelines for this report indicated that because this planning document is forward‐looking, it will necessarily include a large number of assumptions about future actions. These assumptions should be based on any available information coupled with best professional judgment of the individuals completing the document. As such, the information compiled within the following report is based upon previous construction plans, site visits, on-going stormwater maintenance activities, historical cost data and future anticipated stormwater maintenance costs.

Stormwater Facilities
The stormwater service area includes the District boundary and consist of 5 existing stormwater ponds and 1 future stormwater ponds to capture and treat stormwater runoff from developed areas and control structures that regulate the volume of water detained and detention periods. The storm sewer conveyance system will remove surface drainage from the roadways via curb and gutter, swales/ditches, storm inlets and culvert pipes that will collect and convey surface drainage to proposed stormwater detention ponds.

ATTACHMENTS
Stormwater Needs Analysis Parts 1-4

Stormwater Needs Analysis Parts 5-8

South Florida Water Management District (SFWMD)

Southwest Florida Water Management District (SWFWMD)

St. Johns River Water Management District (SJRWMD)

Suwannee River Water Management District (SRWMD)

Northwest Florida Water Management District (NWFWMD)

Indicate the Water Management District(s) in which your service area is located.

1-407-723-5900

Phone Number:

Carvalhov@pfm.com

Email Address:

District Manager

Position/Title:

Vivian Carvalho

Name:

Contact Person

Cedar Pointe CDD

Name of stormwater utility, if applicable:

Cedar Pointe CDD

Name of Local Government:

Please provide your contact and location information, then proceed to the template on the next sheet.

Background Information

Indicate the type of local government:	

	Municipality	
	County	
	Independent Special District	

Part 1.0 Detailed description of the stormwater management program (Section 403.9302(3)(a), F.S.)

The stormwater management program, as defined in the Introduction, includes those activities associated with the management, operation and maintenance, and control of stormwater and stormwater management systems, including activities required by state and federal law. The detailed program description is divided into multiple subparts consisting of narrative and data fields.

Part 1.1 Narrative Description:

The Cedar Pointe Community Development District is a local, special purpose government entity established on November 16, 2004. The CDD provides a long term solution to the operation and maintenance of the community stormwater facilities.

Please provide a brief description of the current institutional strategy for managing stormwater in your jurisdiction. Please include
any mission statement, divisions or departments dedicated solely or partly to managing stormwater, dedicated funding sources, and other information that best describes your approach to stormwater:

On a scale of 1 to 5, with 5 being the highest, please indicate the importance of each of the following goals for your program:		
0	1	2	3	4	5		

	Drainage & flood abatement (such as flooding events associated with rainfall and hurricanes)	
	Water quality improvement (TMDL Process/BMAPs/other)	
	Reduce vulnerability to adverse impacts from flooding related to increases in frequency and
duration of rainfall events, storm surge and sea level rise	
	Other:	

		

NO

Does your jurisdiction have an asset management (AM) system for stormwater infrastructure?

NO

Does your jurisdiction have an NPDES Municipal Separate Storm Sewer System (MS4) Permit?

NO

Does your jurisdiction have a dedicated stormwater utility?

YES

Does your jurisdiction have a Stormwater Master Plan or Plans?

Part 1.2 Current Stormwater Program Activities:

Please provide answers to the following questions regarding your stormwater management program.

●

If yes, is your jurisdiction regulated under Phase I or Phase II of the NPDES Program:

●

YES

If no, do you have another funding mechanism?

CDD annual assessments to residents and funds collected via County tax collector along with annual property taxes.

If yes, please describe your funding mechanism.

●

If Yes:	
	How many years does the plan(s) cover?	ON-GOING	
	Are there any unique features or limitations that are necessary to understand what the plan does or does
not address?	
	
NO; THE PLAN IS AN ON-GOING PLAN PER APPROVED SJRWMD PERMITS	

Please provide a link to the most recently adopted version of the document (if it is published online):

●

If Yes, does it include 100% of your facilities?		
If your AM includes less than 100% of your facilities, approximately what percent of your
facilities are included?		

Does your stormwater management program implement the following (answer Yes/No):	
	A construction sediment and erosion control program for new construction (plans review
and/or inspection)?	
Yes	
	An illicit discharge inspection and elimination program?	No	
	A public education program?	No	
	A program to involve the public regarding stormwater issues?	No	
	A “housekeeping” program for managing stormwater associated with vehicle maintenance
yards, chemical storage, fertilizer management, etc. ?	
No	
	A stormwater ordinance compliance program (i.e., for low phosphorus fertilizer)?	No	
	Water quality or stream gage monitoring?	No	
	A geospatial data or other mapping system to locate stormwater infrastructure (GIS,etc. )?	
No	
	A system for managing stormwater complaints?	Yes	
	Other specific activities?	

●

POLICIES REGARDING STORMWATER PONDS ARE PROVIDED TO RESIDENTS; COMPLAINTS ARE RECEIVED BY THE CDD BOARD

Notes or Comments on any of the above:

Part 1.3 Current Stormwater Program Operation and Maintenance Activities

Please provide answers to the following questions regarding the operation and maintenance activities undertaken by your
stormwater management program.

No

Does your jurisdiction typically assume maintenance responsibility for stormwater systems associated
with new private development (i.e., systems that are dedicated to public ownership and/or operation upon completion)?

●

New construction phases within the District must meet stormwater requirements set forth by the existing SJRWMD permits.

Notes or Comments on the above:

Does your stormwater operation and maintenance program implement any of the following (answer Yes/No):	
	Routine mowing of turf associated with stormwater ponds, swales, canal/lake banks, etc. ?	
Yes	
	Debris and trash removal from pond skimmers, inlet grates, ditches, etc. ?	Yes	
	Invasive plant management associated with stormwater infrastructure?	Yes	
	Ditch cleaning?	Yes	
	Sediment removal from the stormwater system (vactor trucks, other)?	No	
	Muck removal (dredging legacy pollutants from water bodies, canal, etc. )?	No	
	Street sweeping?	No	
	Pump and mechanical maintenance for trash pumps, flood pumps, alum injection, etc. ?	
No	
	Non-structural programs like public outreach and education?	No	
	Other specific routine activities?	

●

Part 2. Detailed description of the stormwater management system and its facilities and projects (continued Section 403.9302(3)(a), F.S.)

A stormwater management system, as defined in the Introduction, includes the entire set of site design features and structural infrastructure for collection, conveyance, storage, infiltration, treatment, and disposal of stormwater. It may include drainage improvements and measures to prevent streambank channel erosion and habitat degradation. This section asks for a summary description of your stormwater management system. It is not necessary to provide geospatial asset data or a detailed inventory. For some, it may be possible to gather the required data from your Asset Management (AM) system. For others, data may be gathered from sources such as an MS4 permit application, aerial photos, past or ongoing budget investments, water quality projects, or any other system of data storage/management that is employed by the jurisdiction.

Please provide answers to the following questions regarding your stormwater system inventory. Enter zero (0) if your system does
not include the component.		
	Number	Unit of
Measurement	
	Estimated feet or miles of buried culvert:	1.70	Miles	
	Estimated feet or miles of open ditches/conveyances (lined and unlined) that are maintained by the
stormwater program:	
150.00	
feet	
	Estimated number of storage or treatment basins (i.e., wet or dry ponds):	6		
	Estimated number of gross pollutant separators including engineered sediment traps such as baffle
boxes, hydrodynamic separators, etc. :	
0		
	Number of chemical treatment systems (e.g., alum or polymer injection):	0		
	Number of stormwater pump stations:	0		
	Number of dynamic water level control structures (e.g., operable gates and weirs that control canal
water levels):	
0		
	Number of stormwater treatment wetland systems:	0		
	Other:		

				

				

Notes or Comments on any of the above:		
	
The master stormwater management plan is comprised of 5 existing stormwater ponds and 1 future stormwater pond	

Which of the following green infrastructure best management practices do you use to manage water flow and/or improve water quality (answer Yes/No):

Best Management Practice	Current	Planned	
Tree boxes	No	No	
Rain gardens	No	No	
Green roofs	No	No	
Pervious pavement/pavers	No	No	
Littoral zone plantings	No	No	
Living shorelines	No	No	
est Management Practices:	

			

Other B

Please indicate which resources or documents you used when answering these questions (check all that apply).

Asset management system	
GIS program	
MS4 permit application	
Aerial photos	
Past or ongoing budget investments	
Water quality projects	
Other(s):	

approved construction plans	

Part 3. The number of current and projected residents served calculated in 5-year increments (Section 403.9302(3)(b), F.S.)

Counties and municipalities: Instead of requiring separate population projections, EDR will calculate the appropriate population
estimates for each municipality or the unincorporated area of the county. If your service area is less than or more than your local government’s population, please describe in the first text box provided below for part 4.0.

Independent Special Districts:	
	If an independent special district’s boundaries are completely aligned with a county or a municipality, identify that
jurisdiction here:	
	GIS shape file provided	

Any independent special district whose boundaries do not coincide with a county or municipality must submit a GIS
shapefile with the current and projected service area. EDR will calculate the appropriate population estimates based on that map. Submission of this shapefile also serves to complete Part 4.0 of this template.

Part 4.0 The current and projected service area for the stormwater management program or stormwater management system (Section 403.9302(3)(c), F.S.)

Stormwater service areas includes the District boundary and includes a stormwater system of 5 existing stormwater ponds and 1 future stormwater pond wihtin the District boundary

Rather than providing detailed legal descriptions or maps, this part of the template is exception-based. In this regard, if the stormwater service area is less than or extends beyond the geographic limits of your jurisdiction, please explain.

N/A

Similarly, if your service area is expected to change within the 20-year horizon, please describe the changes (e.g., the expiration of an interlocal agreement, introduction of an independent special district, etc. ).

Proceed to Part 5

Part 5.0 The current and projected cost of providing services calculated in 5-year increments (Section 403.9302(3)(d), F.S.)

Given the volume of services, jurisdictions should use the template’s service groupings rather than reporting the current and projected cost of each individual service.
Therefore, for the purposes of this document, “services” means:	
1.

2.	Routine operation and maintenance (inclusive of the items listed in Part 1.3 of this document, ongoing administration, and non-structural programs)	
	Expansion (that is, improvement) of a stormwater management system.	

Expansion means new work, new projects, retrofitting, and significant upgrades. Within the template, there are four categories of expansion projects.	
1.
2.

3.

4.	Flood protection, addressed in parts 5.2 and 5.3… this includes capital projects intended for flood protection/flood abatement	
	Water quality, addressed in part 5.2 and 5.3… this includes stormwater projects related to water quality improvement, such as BMAPs; projects to benefit
natural systems through restoration or enhancement; and stormwater initiatives that are part of aquifer recharge projects	
	Resiliency, addressed in part 5.4… this includes all major stormwater initiatives that are developed specifically to address the effects of climate change, such as
sea level rise and increased flood events	
	End of useful life replacement projects, addressed in part 6.0… this includes major expenses associated with the replacement of aging infrastructure	

While numbers 3 and 4 have components that would otherwise fit into the first two categories, they are separately treated given their overall importance to the Legislature and other policymakers.

Expansion projects are further characterized as currently having either a committed funding source or no identified funding source. Examples of a committed funding source include the capacity to absorb the project’s capital cost within current budget levels or forecasted revenue growth; financing that is underway or anticipated (bond or loan); known state or federal funding (appropriation or grant); special assessment; or dedicated cash reserves for future expenditure.

All answers should be based on local fiscal years (LFY, beginning October 1 and running through September 30). Please use nominal dollars for each year, but include any expected cost increases for inflation or population growth. Please check the EDR website for optional growth rate schedules that may be helpful.

If you have more than 5 projects in a particular category, please use the "Additional Projects" tab. There, you can use dropdown lists to choose the project category and whether there is a committed funding source, then enter the project name and expenditure amounts.

Part 5.1 Routine Operation and Maintenance

Please complete the table below, indicating the cost of operation and maintenance activities for the current year and subsequent five-year increments throughout the 20- year horizon. Your response to this part should exclude future initiatives associated with resiliency or major expenses associated with the replacement of aging infrastructure; these activities are addressed in subparts 5.4 and 6.0. However, do include non-structural programs like public outreach and education in this category.

If specific cost data is not yet available for the current year, the most recent (2020-21) O&M value can be input into the optional growth rate schedules (available on EDR's website as an Excel workbook). The most recent O&M value can be grown using the provided options for inflation, population growth, or some other metric of your choosing. If the growth in your projected total O&M costs is more than 15% over any five-year increment, please provide a brief explanation of the major drivers.

Routine Operation and Maintenance	Expenditures (in $thousands)
	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
Operation and Maintenance Costs	16	103	140	179	228	
Brief description of growth greater than 15% over any 5-year period:	
includes a 5% escalation per year; expenditures include O&M increase associated with 1 future stormwater pond (2024 complete)	

Part 5.2 Future Expansion (Committed Funding Source)

Please list expansion projects and their associated costs for the current year and subsequent five-year increments throughout the 20-year planning horizon. In this section, include stormwater system expansion projects or portions of projects with a committed funding source. If you include a portion of a project that is not fully funded, the project’s remaining cost must be included in part 5.3, Expansion Projects with No Identified Funding Source.

Though many, if not most, stormwater projects benefit both flood protection and water quality, please use your best judgment to either allocate costs or simply select the primary purpose from the two categories below.

5.2.1 Flood Protection (Committed Funding Source): Provide a list of all scheduled new work, retrofitting and upgrades related to flood protection/flood abatement. Include infrastructure such as storage basins, piping and other conveyances, land purchases for stormwater projects, etc . Also include major hardware purchases such as vactor/jet trucks.

5.2.2 Water Quality Projects (Committed Funding Source): Please provide a list of scheduled water quality projects in your jurisdiction, such as treatment basins, alum injection systems, green infrastructure, water quality retrofits, etc., that have a direct stormwater component. The projected expenditures should reflect only those costs.

●

If you are party to an adopted BMAP, please include the capital projects associated with stormwater in this table. Include BMAP project number, cost to your jurisdiction, and year(s) that capital improvement costs are to be incurred. For reference, DEP publishes a complete list of adopted BMAP projects as an appendix in their Annual STAR Report.

Expansion Projects with a Committed Funding Source
Flood Protection	Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						
						
Water Quality	Expenditures (in $thousands)
Project Name (or, if applicable, BMAP Project
Number or ProjID)	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						

Part 5.3 Future Expansion with No Identified Funding Source

Please provide a list of known expansion projects or anticipated need(s) without formal funding commitments(s), formal pledges, or obligations. If you included a portion of a project that was partially covered by a committed source in part 5.2 above, list the projects and their remaining costs below.

5.3.1 Future Flood Protection with No Identified Funding Source: Please provide a list of future flood protection/flood abatement projects, associated land
purchases, or major hardware purchases that are needed in your jurisdiction over the next 20 years. Future needs may be based on Master Plans, Comprehensive Plan Elements, Water Control Plans, areas of frequent flooding, hydrologic and hydraulic modeling, public safety, increased frequency of maintenance, desired level of service, flooding complaints, etc.

5.3.2 Future Water Quality Projects with no Identified Funding Source: Please provide a list of future stormwater projects needed in your jurisdiction over the next 20 years that are primarily related to water quality issues. Future needs may be based on proximity to impaired waters or waters with total maximum daily loads (TMDLs), BMAPs, state adopted Restoration Plans, Alternative Restoration Plans, or other local water quality needs.

●

List other future water quality projects, including those in support of local water quality goals as well as those identified in proposed (but not yet adopted) BMAPs.

If you are party to an adopted BMAP, please list capital projects associated with stormwater. Include BMAP project number, cost to your jurisdiction, and year(s) that capital improvement costs are to be incurred.

●

Expansion Projects with No Identified Funding Source
Flood Protection	Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						
						
Water Quality	Expenditures (in $thousands)
Project Name (or, if applicable, BMAP Project
Number or ProjID)	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						

Please indicate which resources or documents you used to complete table 5.3 (check all that apply).	

	Stormwater Master Plan	
	Basin Studies or Engineering Reports	
	Adopted BMAP	
	Adopted Total Maximum Daily Load	
	Regional or Basin-specific Water Quality Improvement Plan or Restoration Plan	
	Specify:		
	Other(s):		

Part 5.4 Stormwater projects that are part of resiliency initiatives related to climate change

Please list any stormwater infrastructure relocation or modification projects and new capital investments specifically needed due to sea level rise, increased flood events,
or other adverse effects of climate change. When aggregating, include O&M costs for these future resiliency projects and investments in this table (not in part 5.1). If your jurisdiction participates in a Local Mitigation Strategy (LMS), also include the expenditures associated with your stormwater management system in this category (for example, costs identified on an LMS project list).

Resiliency Projects with a Committed Funding Source	Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						
						
Resiliency Projects with No Identified Funding Source	Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						

Has a vulnerability assessment been completed for your jurisdiction’s storm water system?

Does your jurisdiction have a long-range resiliency plan of 20 years or more?

●

If no, how many facilities have been assessed?

●

If yes, please provide a link if available:

If no, is a planning effort currently underway?

Part 6.0 The estimated remaining useful life of each facility or its major components (Section 403.9302(3)(e), F.S.)

Rather than reporting the exact number of useful years remaining for individual components, this section is constructed to focus on infrastructure components that are targeted for replacement and will be major expenses within the 20-year time horizon. Major replacements include culverts and pipe networks, control structures, pump stations, physical/biological filter media, etc . Further, the costs of retrofitting when used in lieu of replacement (such as slip lining) should be included in this part. Finally, for the purposes of this document, it is assumed that open storage and conveyance systems are maintained (as opposed to replaced) and have an unlimited service life.

In order to distinguish between routine maintenance projects and the replacement projects to be included in this part, only major expenses are included here. A major expense is defined as any single replacement project greater than 5% of the jurisdiction’s total O&M expenditures over the most recent five-year period (such as a project in late 2021 costing more than 5% of the O&M expenditures for fiscal years 2016-2017 to 2020-2021).

If you have more than 5 projects in a particular category, please use the "Additional Projects" tab. There, you can use dropdown lists to choose the project category and whether there is a committed funding source, then enter the project name and expenditure amounts.

End of Useful Life Replacement Projects with a Committed Funding Source
Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						
						
End of Useful Life Replacement Projects with No Identified Funding Source
Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
N/A						

						

Part 7.0 The most recent 5-year history of annual contributions to, expenditures from, and balances of any capital account for maintenance or expansion of any facility or its major components. (Section 403.9302(3)(f), F.S.)

This part of the template also addresses a portion of s. 403.9302(3)(g), F.S., by including historical expenditures. Many local governments refer to these as “actual” expenditures.

Consistent with expenditure projections, the jurisdiction’s actual expenditures are categorized into routine O&M, expansion, resiliency projects, and replacement of aging infrastructure. Additionally, the table includes space for reserve accounts. EDR’s interpretation of subparagraph 403.9302(3)(f), F.S., is that “capital account” refers to any reserve account developed specifically to cover future expenditures.

Note that for this table:	
●
●

●
●
●	Expenditures for local fiscal year 2020-21 can be estimated based on the most current information if final data is not yet available.	
	Current Year Revenues include tax and fee collections budgeted for that fiscal year as well as unexpended balances from the prior year (balance forward or
carry-over) unless they are earmarked for the rainy day or a dedicated reserve as explained in the following bullets.	
	Bond proceeds should reflect only the amount expended in the given year.	
	A reserve is a dedicated account to accumulate funds for a specific future expenditure.	
	An all-purpose rainy day fund is a type of working capital fund typically used to address costs associated with emergencies or unplanned events.	

The sum of the values reported in the "Funding Sources for Actual Expenditures" columns should equal the total "Actual Expenditures" amount. The cells in the "Funding Sources for Actual Expenditures" section will be highlighted red if their sum does not equal the "Actual Expenditures" total.

If you do not have a formal reserve dedicated to your stormwater system, please enter zero for the final two reserve columns.

Routine O&M
	Total	Funding Sources for Actual Expenditures		
	
Actual Expenditures	Amount Drawn from Current
Year Revenues	Amount Drawn from Bond
Proceeds	Amount Drawn from Dedicated
Reserve	Amount Drawn from All-Purpose
Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17	15,912	15,912							
2017-18	15,912	15,912							
2018-19	15,912	15,912							
2019-20	15,912	15,912							
2020-21	15,912	15,912							

Expansion
	Total	Funding Sources for Actual Expenditures		
	
Actual Expenditures	Amount Drawn from Current
Year Revenues	Amount Drawn from Bond
Proceeds	Amount Drawn from Dedicated
Reserve	Amount Drawn from All-Purpose
Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17									
2017-18									
2018-19									
2019-20									
2020-21									

Resiliency
	Total	Funding Sources for Actual Expenditures		
	
Actual Expenditures	Amount Drawn from Current
Year Revenues	Amount Drawn from Bond
Proceeds	Amount Drawn from Dedicated
Reserve	Amount Drawn from All-Purpose
Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17									
2017-18									
2018-19									
2019-20									
2020-21									

Replacement of Aging Infrastructure
	Total	Funding Sources for Actual Expenditures		
	
Actual Expenditures	Amount Drawn from Current
Year Revenues	Amount Drawn from Bond
Proceeds	Amount Drawn from Dedicated
Reserve	Amount Drawn from All-Purpose
Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17									
2017-18									
2018-19									
2019-20									
2020-21									

Part 8.0 The local government's plan to fund the maintenance or expansion of any facility or its major components. The plan must include historical and estimated future revenues and expenditures with an evaluation of how the local government expects to close any projected funding gap (Section 403.9302(3)(g), F.S.)

In this template, the historical data deemed necessary to comply with s. 403.9302(3)(g), F.S., was included in part 7.0. This part is forward looking and includes a funding gap calculation. The first two tables will be auto-filled from the data you reported in prior tables. To do this, EDR will rely on this template’s working definition of projects with committed funding sources, i.e., EDR assumes that all committed projects have committed revenues. Those projects with no identified funding source are considered to be unfunded. EDR has automated the calculation of projected funding gaps based on these assumptions.

Committed Funding Source	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
Maintenance	103	140	179	228	
Expansion	0	0	0	0	
Resiliency	0	0	0	0	
Replacement/Aging Infrastructure	0	0	0	0	
Total Committed Revenues (=Total Committed Projects)	103	140	179	228	

No Identified Funding Source	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
Maintenance	0	0	0	0	
Expansion	0	0	0	0	
Resiliency	0	0	0	0	
Replacement/Aging Infrastructure	0	0	0	0	
Projected Funding Gap (=Total Non-Committed Needs)	0	0	0	0	

For any specific strategies that will close or lessen a projected funding gap, please list them in the table below. For each strategy, also include the expected new revenue within the five-year increments.

Strategies for New Funding Sources	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

					

Total	0	0	0	0	

Remaining Unfunded Needs	0	0	0	0	

EXHIBITS

LEGEND
POND 1	STORMWATER POND ID
0	150	300		STORMWATER POND/WETLAND
CONNECTION PIPE
STORMWATER COLLECTION SYSTEM

BARN OWL CT

STORMWATER POND

RIDGE CROSSING WAY

POND 1

POND 2

FUTURE
POND 610

DISTRICT BOUNDARY

POND 5

POND 3

POND 4

POND 3

EXHIBIT 1

MASTER STORMWATER MANAGEMENT SYSTEM
CEDAR POINTE CDD

R

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Review and Consideration of the Road/Bridge Widening Improvement Agreement

April 21, 2022

Cedar Point Community Development District C/O Fishkind & Associates, Inc.
12051 Corporate Boulevard
Orlando, FL 32817

Re:	CEDAR POINT ROAD/BRIDGE WIDENING IMPROVEMENTS

PURPOSE PARCEL PARCEL TYPE RE#/S OWNER/S

Road/Bridge Widening 103-C
Fee Simple 159942-4010
Cedar Point Community Development District

hdrinc.com

Dear Property Owner:

Enclosed, please find the City of Jacksonville Real Estate Purchase Agreement for your execution. Also included in the package is a W-9 Request for Taxpayer Identification Number and Certification form needed to process the check. Lastly, I also included the Deed we will need executed for closing. If you have any questions, please do not hesitate to contact me.

Once you receive this package, please contact me at (954) 233-4940 or at bugo. olano@hdrinc.com. I need to know ifthere is a mortgage on this property. If so, we will need a partial release of mortgage from the mortgage company.

I look forward to hearing from you. Thank you.

Sincerely,

HDR
Hugo Solano

Consultant Right of Way Agent

PARCEL:	103-C
PROJECT: Cedar Point

CITY OF JACKSONVILLE
REAL ESTATE PURCHASE AGREEMENT

THIS REAL ESTATE PURCHASE AGREEMENT ("Agreement") is made this 		day
of 	 	20,22 , by and between the CITY OF JACKSONVILLE, a body politic and
an agency of the State of Florida, with an address of 421 Church Street, Jacksonville, Florida 32202, Attn: Christopher Garrett, General Counsel, (the "City") and CEDAR	POINT	COMMUNITY DEVELOPMENT DISTRICT, a local unit of special purpose government organized and existing in accordance with Chapter 190, Florida Statutes, whose.address is c/o Fishkind & Associates. Inc.• 12051 Corporate Boulevard. Orlando, Florida 32817 (the "Seller"). (City and the Seller are sometimes hereinafter individually referred to as a "Party" or collectively as the "Parties").
RECITALS:

Seller is the owner of a certain parcel of real property located in Duval County, Florida, being more particularly described in Exhibit "A" attached hereto and incorporated herein by this reference, together with all improvements thereon and rights, permits, privileges, licenses, rights of way and easements appurtenant thereto (collectively, the "Property"). The City desires the Property as right of way for future construction and maintenance of an authorized roadway and/or related facilities, and the City is required by law to furnish same for such purpose. In lieu of condemnation, Seller desires to sell the Property to the City and the City desires to purchase the Property from Seller upon the terms and conditions hereinbelow set forth.

For and in consideration of the mutual covenants, agreements and Purchase Price set forth herein, and other good and valuable consideration, the receipt, adequacy and sufficiency of which are hereby expressly acknowledged by the Parties hereto, the City and Seller hereby covenant and agree as follows:

Agreement to Buy and Sell. In lieu of condemnation, Seller agrees to sell to the City and the City agrees to purchase from Seller the Property in the manner and upon the terms and conditions hereinbelow set forth in this Agreement.

Improvements Owned by Others. The items specified on Exhibit "B" attached hereto and incorporated herein by reference herein, are NOT included in this Agreement and are not a part of the Property (a separate offer may be made for these items): NIA

Purchase Price and Total Consideration Paid. The total compensation to be paid by the City at Closing and only in the event of closing shall be TWO HUNDRED DOLLARS AND NO/100 ($200.00) and is inclusive of the following:

Land and Improvements Parcel 103-C

Taxes (to be calculated when closing date set)

Total Amount Paid by City

$ 200.00

$TBD

$ 200.00

At Closing, the City shall also pay: (i) the costs ofrecording the Deed delivered hereunder; (ii) the costs of any environmental studies or other due diligence surveys by Authority; and (iii) if obtained, title insurance policy premium, including endorsements, and related title expenses pertaining to the owner's title commitment. At Closing the Seller shall pay all costs to prepare and record any documents necessary to cure any title defect. The Deed shall be executed and delivered in lieu of condemnation and shall include a caption that it is not subject to documentary stamp tax. Except as provided above, each Party shall pay its

own attorney's or other consultants. All other costs incurred at Closing shall be borne by the Parties in accordance with the custom and usage in Duval County, Florida.

Conditions and Limitations.

This Agreement may be subject to the final approval of the City Board of Commissioners. Closing shall occur within sixty (60) days after final Board approval, if Board approval is required, on a date specified by the City upon not less than ten (10) days' written notice to Seller, but no later than TBD. 2022, unless extended mutual agreement in writing signed by the Parties (the "Closing Date"), at the offices of the City's attorney or designated title company or any other place which is mutually acceptable to the Parties. Without limiting the foregoing, Closing may take place by mail or courier.

Seller is responsible for all taxes due on the property up to, but not including, the day of closing in accordance with Section 196.295, Florida Statutes. At Closing, Seller will pay to the City or the closing agent, by credit to the Purchase Price or otherwise, Seller's pro rata share of all taxes, assessments and charges as determined by the Duval County Property Appraiser, the Duval County Tax Collector and/or other applicable governmental authority.

Seller is responsible for delivering marketable title to City. Marketable title shall be determined according to applicable title standards adopted by the Florida Bar in accordance with Florida Law subject only to those exceptions that are acceptable to City ("Permitted Exceptions"). Seller shall be liable for any encumbrances not disclosed in the public records or arising after closing as a result of actions of the Seller. Title shall transfer as of the Closing Date and Seller shall deliver possession of the Property to the City at Closing free of any tenancies, occupants or personal property.

At the Closing, Seller shall execute and deliver to the City a Statutory Warranty Deed (the "Deed") in substantially the form and content attached hereto as Exhibit "C" and incorporated herein by reference, conveying marketable record title to the Property to the City, subject only to the Permitted Exceptions. In the event any mortgage, lien or other encumbrance encumbers the Property at Closing and is not paid and satisfied by Seller, such mortgage, lien or encumbrance shall, at the City's election, be satisfied and paid with the proceeds of the Purchase Price.

Exh.ibit

If ownership of the Property is held in a partnership, limited partnership, corporation, trust or any form of representative capacity specified in Section 286.23, Florida Statutes,
Seller shall execute and deliver an affidavit in substantially the form and content attached hereto as
"D" and incorporated herein by reference, if applicable. Seller shall also execute a closing statement, an owner's affidavit including matters referenced in Section 627.7842(b), Florida Statutes, and such other documents as needed to convey marketable record title as provided.

Seller and City agree that this agreement represents the full and final agreement for the herein described sale and purchase and no other agreements or representations, unless incorporated into this agreement, shall be binding on the Parties.

Notices. Any notices which may be permitted or required hereunder shall be in writing and shall be deemed to have been duly given as of the date and time the same are personally delivered, within three (3) days after depositing with the United States Postal Service, postage prepaid by registered or certified mail, return receipt requested, or within one (1) day after depositing with Federal Express or other overnight delivery service from which a receipt may be obtained, and addressed at the address first set forth above or as designated in a written notice given in accordance with this paragraph.

General Provisions. No failure of either Party to exercise any power given hereunder or to insist upon strict compliance with any obligation specified herein, and no custom or practice at variance with the terms hereof, shall constitute a waiver of either Party's right to demand exact compliance with the terms hereof. This Agreement contains the entire agreement of the Parties hereto, and no representations, inducements, promises or agreements, oral or otherwise, between the Parties not embodied herein shall be of any force or effect. Any amendment to this Agreement shall not be binding upon any of the Parties hereto unless such amendment is in writing and executed by Seller and the City. The provisions of this Agreement shall inure to the benefit of and be binding upon the Parties hereto and their respective heirs, administrators, executors, personal representatives, successors and assigns. Time is of the essence of this Agreement. Wherever under the terms and provisions of this Agreement the time for performance falls upon a Saturday, Sunday, or Legal Holiday, such time for performance shall be extended to the next business day. This Agreement may.be executed in multiple counterparts, each of which shall constitute an original, but all of which taken together shall constitute one and the same agreement. The headings inserted at the beginning of each paragraph of this Agreement are for convenience only, and do not add to or subtract from the meaning of the contents of each paragraph. Seller and the City do hereby covenant and agree that such documents as may be legally necessary or otherwise appropriate to carry out the terms of this Agreement shall be executed and delivered by each Party at Closing. This Agreement shall be interpreted under the laws of the State of Florida. The Parties hereto agree that venue for any legal action authorized hereunder shall be in the courts of Duval County, Florida. TIME IS OF THE ESSENCE OF THIS AGREEMENT AND EACH AND EVERY PROVISION HEREOF. This Agreement is intended to be performed in accordance with, and only to the extent permitted by, all applicable laws, ordinances, rules and regulations. If any provision of this Agreement or the application thereof to any person or circumstance shall, for any reason and to any extent, be invalid or unenforceable, the remainder of this Agreement and the application of such provision to other persons or circumstances shall not be affected thereby but rather shall be enforced to the greatest extent permitted by law.

Not an Offer. Notwithstanding anything to the contrary in this Agreement, in the event that the transaction under this Agreement does not close, this Agreement shall not be deemed a written offer nor admissible in any subsequent eminent domain proceeding with respect to the Property.

Waiver of Jury Trial. SELLER AND THE CITY VOLUNTARILY WAIVE A TRIAL BY JURY IN ANY LITIGATION OR ACTION ARISING FROM THIS AGREEMENT. NOTWITHSTANDING THE FOREGOING, NOTHING HEREIN SHALL BE DEEMED TO WAIVE SELLER'S RIGHT TO A JURY TRIAL IN ANY EMINENT DOMAIN LITIGATION.

No Representation or Warranty of Facilities. Seller acknowledges and agrees that this Agreement is not contingent upon City's construction of any specific transportation facilities or improvements and the design and location of any contemplated or proposed transportation facilities are not guaranteed.

Effective Date. When used herein, the term "Effective Date" or the phrase "the date hereof' or "the date of this Agreement" shall mean the last date that either the City or Seller execute this Agreement.

Release of City. By execution of this Agreement, Seller acknowledges and agrees that as of the date of Seller's execution and delivery of the deed, Seller shall thereby release and discharge the City, of and from all, and all manner of causes of action, suits, claims, damages, judgments, in law or in equity, which Seller ever had, then has, or which any personal representative, successor, heir or assign of Seller, thereafter can, shall or may have, against the City, for, upon or by reason of any matter, cause or thing whatsoever, arising out of or in any way connected with Seller's conveyance of the Property to the City, including, without limitation, any claim for loss of access to Seller's remaining property, severance

damages to Seller's remaining property, business damages or any other damages. Nothing herein shall be deemed to release City from its obligations or liabilities under this Agreement. A covenant shall be contained in the deed acknowledging Seller's agreement to the foregoing.

Special Conditions.	See Exhibit "E" attached hereto and incorporated herein. (if applicable)

IN WITNESS WHEREOF, the Parties hereto have caused these presents to be executed in their respective names as of the date first above written.

"SELLER"

WITNESSES:		CEDAR	POINT	COMMUNITY DEVELOPMENT DISTRICT

By:	_

Print Name: 	_	Date:	 _

Print Name: 	

WITNESSES:

Print Name: ------------

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

"CITY"

CITY OF JACKSONVILLE

CITY, a body politic and an agency of the state, under the laws of the State of Florida
By:	_

Title:	 _ Date:	 _

APPROVED AS TO FORM FOR EXECUTION BY A SIGNATORY OF THE CITY OF JACKSONVILLE

General Counsel:

By:	 _
Date:	

/03-C

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backup withholding. For 1nd1v1duals, this 1s generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entitles, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later.
Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Number To Give the Requester for guidelines on whose number to enter.

[II]-[D -I  I  I  I  I

Form W-9 (Rev. October 2018) Department of the Treasury lntemal Revenue Service

Request for Taxpayer Identification Number and Certification
Go to www.irs.gov/FormW9 for instructions and the latest information.

Give Form to the requester. Do not send to the IRS.

Name (as shown on your Income tax return). Name is required on this line; do not leave this line blank.

Business name/disregarded entity name, If different from above

C'i
Q)
Cl
[

4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3):

C
0

&8

Ill

Exempt payee code (If any)

s

·c .5

'!: Ill

Exemption from FATCA reporting
code Qf any)

a. u

=

'il

"'

8.

(Appl/es to accounts maintained outside the U.S.)
Requester's name and address (optlona0

Q)

Q)
(/)

7 List account number(s) here (optional)

Enter you TIN in_ the app o riate box.:h TIN provided must_ match the name given on line 1 to avoid

ma

Taxpayer Identification Number (TIN)

 I Social security number	I

6 City, state, and ZIP code

5 Address (number, street, and apt. or suite no.) See instructions.

Ts disregarded from the owner should check the appropriate box for the tax classification of its owner.

□ Other (see instructions)►

LLC if the LLC is classified as a single-member LLC that Is disregarded from the owner unless the owner of the LLC ls another LLC that ls not disregarded from the owner for U.S. federal lax purposes. Otherwise, a slngle-rnember LLC that

Note: Check the appropriate box in the line above tor the tax classitlcatlon of the singllHTlember owner. Do not check

□ Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership)►

D Trust/estate

0 C Corporation	D S Corporation	D Partnership

Individual/sole proprietor or single-member LLC

□

3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the following seven boxes.

!

or	
Employer Identification number

	Certification	

Under penalties of perjury, I certify that:
The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and
I am a U.S. citizen or other U.S. person (defined below); and
The FATCA code(s) entered on this form (if any).indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.

Sign Here

I Signature of

►	►

U.S. person	Date

General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.
Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9.
Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following.
Form 1099-INT (interest earned or paid)

Form 1099-DIV (dividends, including those from stocks or mutual funds)
Form 1099-MISC (various types of income, prizes, awards, or gross proceeds)
Form 1099-B (stock or mutual fund sales and certain other transactions by brokers)
Form 1099-S (proceeds from real estate transactions)
Form 1099-K (merchant card and third party network transactions)
Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition)
Form 1099-C (canceled debt)
Form 1099-A (acquisition or abandonment of secured property)
Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.
If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later.

Cat. No. 10231X	Form W-9 (Rev. 10-2018)

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CllY OF JACKSONVILLE. FLORIDA, ENGINEERINGDIVISION,
DEPARTMENTOF PUBLIC WORKS

UM I 55 U a;ivts '"" S-C.,,V.fUftf ANO JH( CRIGWA,  A;S O S!:At. Of ti f1 ORUA .:CfttSH.' !,.	AVrTOl
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690;>
(90 )-630  1374

Pl	POINT O' TMW·NCT 511£0 N:0	0.

Prepared by:

Return to:

Project: Parcel: RE#:

Real Estate Division, DPW City of Jacksonville

Real Estate Division, DPW 214 N Hogan Street, 10111Floor

CEDAR POINT ROAD BRIDGE RECONSTRUCTION-2019-48 103-C
159942-4010

WARRANTY DEED
THIS INDENTURE, made this 	 day of 	

, 2022 by

Cedar Point Community Development District, a local unit of special purpose government organized and existing in accordance with Chapter 190, Florida Statutes, whose, hereinafter referred to as the "Grantor", whose address is C/O Fishkind and Associates, Inc., 12051 Corporate Boulevard, Orlando, Florida 32817 to the CITY OF JACKSONVILLE, a Municipal Corporation, hereinafter referred to as the "Grantee", whose business address is 117 West Duval Street, Jacksonville, FL, 32202.

WITNESSETH: Grantors, for and in consideration of the sum of TEN DOLLARS ($10.00), receipt of which is hereby acknowledged, by these presents do grant, bargain, sell, alien, remise, release, convey, and confirm unto Grantee, its successors and assigns forever, that certain piece, parcel or tract ofland in Duval County, Florida described in Exhibit "A", attached hereto:

TOGETHER with all the tenements, hereditaments, and appurtenances thereto belonging or in anywise appertaining.

TO HAVE AND HOLD the same in fee simple forever. Grantors do hereby warrant the title to said land and will defend the same against the lawful claims of all persons whomsoever.

IN WITNESS WHEREOF, Grantors have caused these presents to be signed in their names the day and year above written.

Signed and Sealed in Our
Presence:

(Sign) 	_

GRANTOR:
Cedar Point Community Development District

(Print)	

_			 (Print)

(Sign) 	 _
(Print)	_		
(Title)
STATE OF FLORIDA COUNTY OF DUVAL
The foregoing instrument was acknowledged before me, by U physical presence or U online
notarization, on this 		day of 	, 2021 by
	who is U personally known to me or who produced 		as identification.

Notary Public, State of Florida
Print Name: 		 Commission #: 		  My Commission Expires: 	_

FORM APPROVED:

By	­
Office of General Counsel

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Ratification of Payment Authorizations 126 -- 136

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 126
3/31/2022

Item No.	
Payee	
Invoice Number		FY22
General Fund	
1	Kutak Rock
District Counsel Through 01/31/22	

3009847	

$	

368.50	

TOTAL	$	368.50

Secretary/Assistant Secretary

Chairperson

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 127
4/7/2022

FY22
Item No.	Payee	Invoice
Number		General
Fund	

1	
·Charles Aquatics, Inc.				
	Lake Maintenance: April 2022	44869	$	1,326.00	
2	Kutak Rock				
	District Counsel Through 02/28/22	3022829	$	201.00	
3	Yellowstone Landscape
Irrigation_ Repairs	
JAX 256468	
$	
1,392.50	
	Plant Installation	JAX 307587	$	513.00	

TOTAL	$  3,432.50

Secretary/Assistant Secretary

'yS l		\A}  -
Chairperson	'G:

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 128
4/14/2022

Item No.

1

2

FY22
Payee	Invoice	General
Number	Fund

Jacksonville Daily Record
Legal Advertising on 04/14/22	22-02424D	$	184.25

PFM Group Consulting LLC
FedEx: March 2022	OE-EXP-04-005	$	20.13
TOTAL	$	204.38

Chairper

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 129

4/21/2022

Item No.	
Payee	
Invoice Number		FY22
General Fund	
1	Yellowstone Landscape
Landscape Maintenance: April 2022	

JAX 342560 B	

$	

700.00	

TOTAL	$	700.00

Secretary/Assistant Secretary

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 130
4/28/2022

Item No.	
Payee	
Invoice Number	FY22
General Fund	
1	PFM Group Consulting LLC			
	District Management Fee: April 2022	DM-04-2022-10	$	1,666.67	

TOTAL	$  1,666.67

Secretary/AssistntSecretary

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 131
5/5/2022

Item	Payee

Invoice

FY22
General

No.		Number	Fund	

1	
Charles Aquatics, Inc.
Lake Maintenance: May 2022	

45113	

$	1,326.00	
2	Kutak Rock
District Counsel Through 03/31/22	
3029055	
$	508.50	

TOTAL	$	1,834.50

Secretary/Assistant Secretary

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 132
5/12/2022

Item No.

Payee	Invoice
Number

FY22
General Fund

1	Supervisor Fees: Meeting 04/21/2022
Susan Calvo Stacy Pyle

$	200.00
$	200.00

TOTAL	$	400.00

Secretary/Assistant Secretary

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 133		
5/19/2022		
		FY22	
Item	Payee	Invoice	General	
No.	Number	Fund	

1	VGlobalTech			
Monthly Website Fee: April 2022	3805	$	110.00	
Monthly Website Fee: May 2022	3885	$	110.00	
2	Yellowstone Landscape			
Annual Installation/Rotation	JAX 368699	$	513.00	

TOTAL	$	733.00

Secretary/Assistant Secretary

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 134
5/26/2022

FY22

Item	Payee	Invoice	General
No.		Number	Fund	

1	
Jacksonville Daily Record
Legal Advertising on 05/26/22	

22-034680	

$	76.25	
2	PFM Group Consulting LLC			
	District Management Fee: May 2022	DM-05-2022-09	$	1,666.67	
3	VGlobalTech			
	Quarter 1 ADA Audit	3705	$	300.00	

TOTAL	$  2,042.92

Secretary/Assistant Secretary

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 135
6/2/2022

Item No.	
Payee	
Invoice Number	FY22
General Fund	

1	
Charles Aquatics, Inc.
Lake Maintenance: June 2022	

45344	

$	1,326.00	
2	PFM Group Consulting LLC
Postage: April 2022	
OE-EXP-05-010	
$	1.06	

TOTAL	$  1,327.06

//

Secretary/Assistant Secretary	Chairperson:S 

CEDAR POINTE
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 136
6/9/2022

Item	Payee
No.

Invoice Number

FY22
General Fund

1	PFM Group Consulting LLC
District Management Fee: June 2022	DM-06-2022-09	$	1,666.67

TOTAL	$  1,666.67

Secretary/Assistant Secretary	Chairpersc3h

CEDAR POINTE COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

Cedar Pointe CDD
Statement of Financial Position As of 5/31/2022

General Fund		Debt Service Fund	
		
Assets	

$35,630.36			
13,501.58			
8,420.44			
7,340.30			
		$55,910.08	
		1,156.72	
		254,349.97	
		112,280.18	
		0.03	
		12,589.41	
$64,892.68		$436,286.39	

Long Term Debt
Group		Total	

$0.00		

$35,630.36 13,501.58
8,420.44
7,340.30
55,910.08
1,156.72
254,349.97
112,280.18
0.03
12,589.41
2,339.02
109,024.99
$612,543.08	

$379,219.59 3,405,780.41
$3,785,000.00		
$379,219.59 3,405,780.41
$3,785,000.00	
$3,785,000.00		$4,397,543.08	

Capital Projects Fund

General Checking Account		
General Checking Account - CNB		
State Board of Administration		
Assessments Receivable		
Assessments Receivable		
Due From Other Funds		
Debt Service Reserve 2005A		
Revenue 2005A		
Interest 2005A		
Prepayment 2005A		
Acquisition/Construction 2005A			$2,339.02	
Deferred Cost 2005A			109,024.99	
Total Current Assets			$111,364.01	

Current Assets

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

Total Assets

Current Liabilities

$0.00

 	
$64,892.68	$436,286.39

Liabilities and Net Assets

$0.00

$111,364.01

Accounts Payable	$2,775.92								$2,775.92	
Due To Other Funds	1,156.72								1,156.72	
Deferred Revenue	7,340.30								7,340.30	
Deferred Revenue			$55,910.08						55,910.08	
Total Current Liabilities	$11,272.94		$55,910.08		$0.00		$0.00		$67,183.02	

Cedar Pointe CDD
Statement of Financial Position As of 5/31/2022

Long Term Liabilities
Revenue Bonds Payable LongTerm Total Long Term Liabilities			

$0.00		

$0.00		
$3,785,000.00

$3,785,000.00		
$3,785,000.00

$3,785,000.00	
Total Liabilities	$11,272.94		$55,910.08		$0.00		$3,785,000.00		$3,852,183.02	

Net Assets										
Net Assets, Unrestricted	$254,295.36								$254,295.36	
Net Assets - General Government	(217,894.22)								(217,894.22)	
Current Year Net Assets - General Government	17,218.60								17,218.60	
Net Assets, Unrestricted			$468,024.24						468,024.24	
Current Year Net Assets, Unrestricted			(87,647.93)						(87,647.93)	
Net Assets, Unrestricted					$84,173.80				84,173.80	
Current Year Net Assets, Unrestricted					27,190.21				27,190.21	
Total Net Assets	

$53,619.74		

$380,376.31		

$111,364.01		

$0.00		

$545,360.06	
										
Total Liabilities and Net Assets	$64,892.68		$436,286.39		$111,364.01		$3,785,000.00		$4,397,543.08	

Cedar Pointe CDD Statement of Activities As of 5/31/2022

Revenues

On-Roll Assessments Off-Roll Assessments
Other Income & Other Financing Sources On-Roll Assessments
Off-Roll Assessments Other Assessments
Inter-Fund Group Transfers In Inter-Fund Transfers In
Total Revenues

Expenses

General Fund

Debt Service Fund		Capital Projects Fund		Long Term Debt		Total	
				Group			
						
$54,243.89	
						21,841.86	
						0.60	
$264,883.91						264,883.91	
83,427.89						83,427.89	
10,295.70						10,295.70	
(27,075.54)						(27,075.54)	
		$27,075.54				27,075.54	
$331,531.96		$27,075.54		$0.00		$434,693.85	
						
$800.00	
						2,927.00	
						3,717.38	
						13,333.36	
						2,500.00	
						1,204.00	
						5,000.00	
						4,000.00	
						497.38	
						2,722.50	
						1,430.00	
						175.00	
						3,804.00	
						10,608.00	
						5,926.00	
						243.82	
$205,000.00						205,000.00	
214,193.75						214,193.75	
$419,193.75		$0.00		$0.00		$478,082.19	
						
$20.69	
$13.86						13.86	
		$114.67				114.67	
$13.86		$114.67		$0.00		$149.22	
($87,647.93)		$27,190.21		$0.00		($43,239.12)	

$468,024.24		
$84,173.80		
$0.00		
$588,599.18	

$54,243.89 21,841.86
0.60

$76,086.35

Supervisor Fees	$800.00	
Public Official Insurance	2,927.00	
Trustee Services	3,717.38	
District Management	13,333.36	
Dissemination Agent	2,500.00	
District Counsel	1,204.00	
Assessment Administration	5,000.00	
Audit	4,000.00	
Legal Advertising	497.38	
Contingency	2,722.50	
Web Site Maintenance	1,430.00	
Dues, Licenses, and Fees	175.00	
General Insurance	3,804.00	
Lake Maintenance	10,608.00	
Landscaping Maintenance & Material	5,926.00	
Miscellaneous	243.82	
Principal Payment		
Interest Payments		
Total Expenses	$58,888.44	

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income	$20.69		
Total Other Revenues (Expenses) & Gains (Losses)	$20.69									
Change In Net Assets	$17,218.60									

Net Assets At Beginning Of Year	
$36,401.14									

Net Assets At End Of Year	
$53,619.74		
$380,376.31		
$111,364.01		
$0.00		
$545,360.06	

Cedar Pointe Community Development District
Budget to Actual
For the Month Ending 5/31/2022

Year To Date

	Actual			Budget	

Revenues					
Assessments	$	76,085.75		$	55,616.67	
Carry Forward Revenue	-			6,666.67	
Other Income & Other Financing Sources	0.60			-	
Net Revenues	$	76,086.35		$	62,283.33	
General & Administrative Expenses					
Supervisor Fees	$	800.00		$	2,133.33	
Public Official Insurance	2,927.00			2,076.67	
Trustee	3,717.38			2,500.00	
District Management Fees	13,333.36			13,333.33	
Dissemination	2,500.00			3,333.33	
District Counsel	1,204.00			2,066.67	
Assessment Administration	5,000.00			3,333.33	
Reamortization Schedule	-			166.67	
Audit Fees	4,000.00			2,666.67	
Arbitrage	-			666.67	
Legal Advertising	497.38			666.67	
Office Misc (Phone / Postage / Travel)	243.82			233.33	
Contingency (Repairs / Maintenance / Improvements / Misc)	2,722.50			6,190.00	
Website Maintenance	1,430.00			1,600.00	
Dues, Licenses & Fees	175.00			116.67	
Electric	-			500.00	
Maintenance of Trees/Wetlands	-			666.67	
General Insurance	3,804.00			2,700.00	
Lake Maintenance	10,608.00			10,666.67	
Landscape Maintenance	5,926.00			6,666.67	
Total General & Administrative Expenses	$	58,888.44		$	62,283.33	

Total Expenses	
 $	58,888.44 		
 $		
62,283.33 	
Income (Loss) from Operations	$	17,197.91		$	-	
Other Income (Expense)
Interest Income	

$	20.69		

$	

-	
Total Other Income (Expense)	$	20.69		$	-	
Net Income (Loss)	$	17,218.60		$	-	

Variance	Adopted FY 2022
Budget	

$

$

$

$

 $	

$	
20,469.08
(6,666.67)
0.60
13,803.02

(1,333.33)
850.33
1,217.38
0.03
(833.33)
(862.67)
1,666.67
(166.67)
1,333.33
(666.67)
(169.29)
10.49
(3,467.50)
(170.00)
58.33
(500.00)
(666.67)
1,104.00
(58.67)
(740.67)
(3,394.89)

(3,394.89)

17,197.91	
$

$

$

$

 $	

$	
83,425.00
10,000.00
-
93,425.00

3,200.00
3,115.00
3,750.00
20,000.00
5,000.00
3,100.00
5,000.00
250.00
4,000.00
1,000.00
1,000.00
350.00
9,285.00
2,400.00
175.00
750.00
1,000.00
4,050.00
16,000.00
10,000.00
93,425.00

93,425.00 

-	

$

$	
20.69
20.69

17,218.60	
$
$

$	
-
-

-