Reunion East Community Development District

Agenda February 13, 2020

Reunion East
Community Development District

219 E. Livingston Street, Orlando FL, 32801 Phone: 407-841-5524- Fax: 407-839-1526

February 6, 2020

Board of Supervisors Reunion East Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of the Reunion East Community Development District will be held Thursday, February 13, 2020 at 1:00 p.m. at the Reunion Grande, Osceola Room, 7593 Gathering Drive, Reuni on, FL. PLEASE NOTE THE LOCATION OF THE MEETING. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of the Minutes of the January 9, 2020 Meeting
Public Hearing
Consideration of Resolution 2020-05 Establishing a Fee Schedule for the Utilization of the Community Amenity Facilities
Consideration of Data Sharing and Usage Agreement with the Osceola County Property Appraiser
Consideration of Towing Enforcement Agreement with Reunion Resort & Club of Orlando Master Association
Consideration of Agreement with Towing Company Related to Towing Enforcement
Discussion Items
Reunion East Irrigation System
Procedures for Towing Warnings and Towing
Staff Reports
Attorney
Update on Auditing Requirements
Engineer
District Manager's Report
Action Items Lists
Approval of Check Register
Balance Sheet and Income Statement 1v. Status of Direct Bill Assessments
Other Business
Supervisor's Requests
Next Meeting Date
Adjournment

The second order of business is the Public Comment Period where the public has  an opportunity to be heard on propositions coming before the Board as reflected  on  the agenda, and any other items.

The third order of business is the approval of the minutes of the January 9, 2020 meeting. The minutes are enclosed for your review.

The fourth order of business opens the public hearing. Section A is the consideration of Resolution 2020-05 establishing a fee schedule for the utilization for the community amenity facilities.

The fifth order of business is the consideration of the Data Sharing and Usage Agreement with the Osceola County Property Appraiser. A copy of the agreement is enclosed for your review.

The sixth order of business is the consideration of the towing enforcement agreement with the Reunion Resort & Club of Orlando Master Association. A copy of the agreement will be provided under separate cover.

The seventh order of business is the consideration of the agreement with the towing company related to the towing enforcement. A copy of the agreement will be provided under separate cover.

The eighth order of business are the discussion items. These are both open discussion items an no back-up material is available.

The ninth order of business is Staff Reports. Section 1 of the Attorney's Report is the presentation of Chapter 2019-15 (SB 7014) regarding the updated auditing requirements. A copy of the chapter is enclosed for your review. Section 1 of the District Manager's Report is the presentation and discussion of the action items lists. Copies of the lists are enclosed for your review. Section 2 includes the check register for approval and Section 3 includes the balance sheet and income statement for your review. Section 4 is the discussion of the status of  the direct bill assessment collections. A table with the direct bill information is enclosed for your review.

The balance of the agenda will be discussed at the meeting. In the meantime, if you have any questions, please contact me.

r--..) \. 	

Sincerely,

George S. Flint District Manager

Cc:		Jan Carpenter, District Counsel Steve Boyd, District Engineer

Enclosures

M INUTES

MINUTES OF MEETING REUNION EAST
COMMUNITY DEVELOPMENT DISTRICT

The Regular Meeting of the Board of Supervisors of the Reunion East Community Development District was held on Thursday, January 9, 2020 at 1:00 p.m. at the Heritage Crossing Community Center, 7715 Heritage Crossing Way, Reunion, Florida.

Present and constituting a quorum were:

Mark Greenstein Don Harding Trudy Hobbs Steven Goldstein

Also present were:

George Flint Tricia Adams Andrew d' Adesky Steve Boyd
Alan Scheerer Victor Vargas Rob Stultz

FIRST ORDER OF BUSINESS

Chairman
Vice Chairman Assistant Secretary Assistant Secretary

District Manager
Governmental Management Services District Counsel
District Engineer Field Manager CWS Security
Yellowstone Landscape

Roll Call

Mr. Flint called the meeting to order and called the roll. A quorum was present.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint: This is an opportunity for any members of the public to provide comments on anything on the agenda that you would like to bring to the Board's attention. If there are any comments, please state your name and address and try to limit your comments to three minutes. Are there any public comments? Hearing none,

THIRD ORDER OF BUSINESS	Approval of the Minutes of the December
12, 2019 and December 19, 2019 Meetings Mr. Flint: Are there any additions, deletions, or corrections to the December 12, 2019 minutes? I understand at the December 19th, we may have struggled on identifying some people, but the content is fairly accurate. We could either defer approval of those minutes and if anyone

has any corrections, they can provide those, and we can bring back a revised set of minutes or go through the changes at the meeting today. It's up to the Board.
Mr. Greenstein: Hopefully, within five minutes, we can make those corrections. The quicker we approve them, the quicker we can get them posted.
Mr. Flint: We can deal with the December 12th minutes. Were there any comments or corrections?
Mr. Harding: I think there are errors as far who said what, but it covers what was in the meeting and it probably doesn't make any difference.

On MOTION by Mr. Harding seconded by Mr. Goldstein with all in favor the minutes of the December 12, 2019 meeting were approved as presented.

Mr. Flint: That brings us to the December 19, 2019 minutes.
Mr. Harding: There was a lot of confusion between Residents Richard Cowling and Jeffrey Pyle, especially on Page 15. On the top of the page, Mr. Pyle should be Mr. Cowling.
Mr. Flint: What about at the bottom?
Mr. Harding: Yes.
Mr. Greenstein: The real Jeff Pyle was recorded on Page 4 which was fine, but the confusion starts on Page 6. Mr. Cowling was the gentleman who lived in Carriage Pointe.
Mr. Flint: When he introduced himself, I thought he said Dowling, but it is "Cowling."
Mr. Greenstein: I don't know. Mr. Goldstein: It says Cowling.
Mr. Flint: He's the gentleman who said that they were a stepchild and ignored.
Mr. Greenstein: Exactly. On Page 7 after Mr. Feely speaks, after my thank you, it refers to Chris Downing. I'm pretty sure its Dowling because the first person from Carriage Pointe spoke quickly and then he was finished and then came Mr. Feely. I think this is Chris Dowling.
Mr. Harding: It is Dowling. In both places.
Mr. Flint: How about at the top of Page 8?
Mr. Greenstein: At the top of Page 8, Mr. Dowling was speaking, not Mr. Pyle.
Mr. Harding: Yes, throughout that entire conversation. We had to tell him his time was up. He thought the time had to do with the number of properties.
Mr. Greenstein: So all of the Pyles on Page 8 should be changed to Dowling.
Mr. Flint: Got it.

Mr. Harding: On Page 13, I don't recall your comments about a rule not being in the books anymore. I don't remember him even knowing that HOA rule.
Mr. Flint: That was Mark.
Mr. Harding: That was Mark who said that. I'm not sure I was the one who said, "Mr.
Harding: It's not in the books anymore." Mr. Flint: I thought Mark said that. Mr. Greenstein: I wasn't sure.
Mr. Goldstein: I think I said that.
Mr. Greenstein: So change Mr. Harding to Mr. Goldstein. Mr. Flint: At the top of Page 14, is that Mr. Goldstein also?
Mr. Greenstein: Yes. We also have to think about the three-minute rule. Mr. Flint: Is Oconne Street spelled correctly?
Mr. Harding: No. Its Oconee Street.
Mr. Flint: So we will make these revisions and make sure that the version in the agenda is revised to reflect this.

On MOTION by Mr. Greenstein seconded by Mr. Goldstein with all in favor the minutes of the December 19, 2019 meeting were approved as amended.

Mr. Greenstein: Thank you for putting up with us on an administrative task. Mr. Flint: Sorry we didn't do better.

FOURTH  ORDER OF BUSINESS	Review	of	RFP	for	Landscape
Maintenance Services and Authorization to Issue
Mr. Flint: The Board talked about this at the last meeting and directed us to prepare the Request for Proposals (RFP). We indicated that we would bring it back at this meeting for approval. The RFP we prepared is jointly between Reunion East and Reunion West. The scope of work is consistent with what was used when we bid it the last time, as well as what is in your current contract with Yellowstone. We removed the section and references to the maintenance facility in the last bid process, but it is important that we include it in this bidding process because there is going to be joint use of that maintenance facility and a shared cost. There is actually still a reference to the exhibit in the contract, but we have taken the proposed Lease Agreement out of there and any references to that. So we are bidding it under the assumption that we won't be

providing a facility for them to operate out of; however, that issue is still in flux. We may or may not. If we get more clarity on that during the time we are bidding it, we can always issue an addendum to revise this document or it can be dealt with afterwards. I think there is a proposed timeline. Isn't there, Tricia?
Ms. Adams: Yes.
Mr. Harding: I'm just curious. How are they going to bid if they don't know they are going to have their equipment?
Mr. Flint: Most landscape contractors trailer in their equipment.
Mr. d' Adesky: This is one of the few communities that provides onsite storage.
Mr. Boyd: I believe they already have a facility on the property in the back for their equipment.
Mr. Flint: Yes. That might give them some advantage from a cost perspective when they are bidding.
Mr. Harding: Have you spoken with Mr. Bagley at all about the building? Mr. Flint: No.
Mr. d' Adesky: I think we should finish this first and then speak to Mr. Bagley.
Mr. Boyd: That's fine. I drove recently through the resort today and he's going to release
it.
Mr. d'Adesky: That would be peachy.
Mr. Boyd: I haven't seen anything in writing. Mr. Flint: I haven't heard from him.
Mr. Harding: I was just curious.
Mr. Flint: At least from a bidding perspective, the respondents have to assume that they
are not going to be provided with a storage facility and either trailer their equipment in or secure their own facility.
Mr. Harding: Okay.
Mr. Flint: Then ifwe have a facility to provide, we can renegotiate the contract to remove that cost.
Mr. Harding: If a facility is provided, their costs might be lower.
Mr. d' Adesky: When we put out the bid, we have to be very specific regarding the rates and what's expected in the scope.

Mr. Greenstein: It would be adjusted as necessary, but for bidding purposes, we should say there is no onsite facility.
Mr. Goldstein: By the way, I just received a text that the company doing the ponds have a facility here.
Mr. Flint: So they are welcome to bid like anybody else.
Mr. Goldstein: I'm just saying that obviously there is a facility on the property. Mr. d' Adesky: They may have a competitive advantage.
Mr. Flint: So this will be a public bid, a sealed bid process that are proposing to issue at the end of the month. We would also proposing to have a mandatory pre-bid meeting on February 20th and then the bids would be due on March 2nd• That would give time before your March meeting to receive proposals and for us to reviewal and evaluate, so at the March meeting you could consider them and either take action or reject them or whatever you want to do.
Mr. Harding: We will probably need a pre-bid meeting. Will that be at your office?
Mr. Flint: It will be here, onsite. We are not going to do a drive through. It's incumbent upon the companies that are bidding to do their due diligence. We are going to ask them to contact us so they can get access to the property even though these are public roads. Typically we would want them to contact us so we could advise security when they were going to be onsite. We will have a pre-bid meeting here, provide maps, the bid document, go over the bidding requirements, go over the service area that they are going to be maintaining and answer questions. Because it's a mandatory bid, we may issue an addendum after the meeting, to make any adjustments to the document that may have come up during that meeting or restating or answering questions that we didn't answer in the pre-bid conference. If any of the bidders have questions, they are required to submit them in writing and then we will respond with an addendum, so everyone is on a level playing field. So any bidder who has a question, get the benefit of the question and the answer so everyone is working on the same information. That's pretty much it. I ask that the RFP be approved in substantial form, in case the Board has any questions on the document. To the extent we need to adjust any dates, we would still have the ability to do that.

On MOTION by Mr. Harding seconded by Mr. Goldstein with all in favor the Request for Proposals for landscape maintenance services, was approved in substantial form and staff was authorized to issue.

FIFTH ORDER OF BUSINESS	Discussion of License Plate Capturing
Cameras at Entry Gates

Mr. Flint: One of the Board Members asked that we have the discussion of installing cameras at entryways to capture license plates. I don't know if John had discussions with security on that.
Mr. Harding: The goal of that was to capture license plates of cars going through the gates or more specifically the gate on Excitement Drive. There was an issue that we were having with visibility on license plates at night. Currently, the cameras can't capture the plate fairly because of being in night vision mode; taillights flash the camera and borders it out. There were a couple of options that we recommend to remedy that. One of them is to install a tach camera. I'm not sure what the proper terminology is, but those run about $1,000 just for the camera, but there is additional equipment that would need to be purchased, such as a separate port. Another solution that we looked at was preventing the current camera from going into night vision mode. We tested this last night. Having a light behind the camera, keeps it in daylight mode so we will be able to see the license plants a lot more clearly. That's probably the cheapest solution.
Mr. Goldstein: After we talked about doing that, I was thinking that the light doesn't have to always be on. You can install a motion sensor so when a car pulls up that light would come on.
Mr. Harding: Yes.
Mr. Goldstein: So we wouldn't have a bright light there all the time.
Mr. d' Adesky: We do have an issue in that the installation of cameras in order to protect the facility, is completely within the scope of the CDD's powers and abilities, but it kind of stretches the CDD's powers to be recording license plate numbers. We don't have any police powers or any ability to enforce that. The other issue is that the storage of that information becomes a public record if it's the CDDs. We have the responsibility to upkeep that, make it accessible and present it to the public at certain points, which also presents privacy concerns where certain individuals would be required to blank their license plate because we are not allowed to give away any identifying information. So we have to do some research based on changes in the law. We would have to do some research on who owns that car, if its somebody who is protected, for example the victim of a crime, a judge or former law enforcement agent. We wouldn't be able to give out their license plate number or anything else. Trying to do that research is often very difficult for us.
Mr. Harding: Don't we record the license plate? Mr. Flint: The solution is for the HOA to do it.

Mr. d' Adesky: There is a difference between a camera that is there and captures something incidentally, versus us saying that we are intentionally installing cameras for the purpose of capturing license plates. Do you understand the difference?
Mr. Goldstein: How about installing cameras so we can actually see the color of the car, the make and model?
Mr. Flint: Didn't the HOA pay for the cameras?
Mr. d' Adesky: That's where I am going with this. It should be an HOA matter. Make it the responsibility of the HOA. Then there is no issue at all.
Mr. Flint: If you are just installing lights, it sounds like it's a nominal expense and not a
big deal.
Mr. d' Adesky: I don't think the HOA would object.
Mr. Harding: I have two options. My recommendation would be to light one because we can always leave the light on for safety reasons. I definitely recommend the light for safety and the cost as well.
Mr. Flint: Sounds good.

SIXTH ORDER OF BUSINESS
Attorney
Mr. Flint: Andrew?

Staff Reports

Mr. d' Adesky: That's all I have. Obviously, we will work with George on any of the details that need to be hammered out for the implementation of the Towing Policy, but we have the legal requirements to consider.
Mr. Harding: Just as an aside, when you think about people violating a parking sign or even parking in a handicapped space, there's no reason why we couldn't have the County police do a little more surveillance and ticket people, prior to towing. They have done it before when people parked in the wrong direction.
Mr. d' Adesky: The issue, Don with the police, generally you can pay them. They will take your money and come in here, but what they do is their own prerogative. The police will not accept being directed. We had the same issue in Celebration.
Mr. Harding: I've contacted the Sheriff's Office because I'm the Neighborhood Watch Coordinator. They have come in at my request and ticketed people parked the wrong way.
Mr. d' Adesky: I think that's the way to go because it's free.

Mr. Flint: They can ticket people for parking the wrong way, blocking emergency vehicles, blocking sidewalks and parked in handicapped spaces. They are probably not going to enforce our Towing Policy, but we have a method for enforcement. They can do all of that now. It's just a matter of getting their attention. Even when you pay them, if they get a call like at ChampionsGate right across the interchange, ChampionsGate pays for enhanced enforcement, but they are thinly staffed on this side of the county. Every time there is a call, even if we are paying them, they don't quickly respond. So there are issues with that.
Mr. d'Adesky: We can do it that way.
Mr. Flint: Even though they are the county and state, they won't enforce our Parking
Policy.
Mr. Harding: What was bothersome to some of the people in the audience during the
public hearing, was that they got towed. Why would you park where it says, "No Parking" or park in a handicapped spot to begin with.
Mr. Flint: I agree.
Mr. Harding: That's what really bothers me. Mr. Greenstein: Because they can.
Mr. d'Adesky: They have gotten away with it in the past. Mr. Greenstein: That's why we have to enforce it.
Mr. Flint: So we will have a little more information under the District Manager's report on where we at with the implementation of the parking policies. Tricia can go over it or Alan. We have all been working on it.

Engineer
There being none, the next item followed.

District Manager's Report
Action Items List
Mr. Flint: On the action item list is the irrigation turnover, which has been on hold. I received an email from the Chair asking that we start thinking about how we are going to approach that issue with Kingwood, Toho and Water Management. So we may revisit that in the near future, as there will be some additional information coming on that. The allocation of the 532 costs have been on hold. The spine road/four-way-stop was installed. We held the hearing on the parking

and are in the process of implementation. We will get into that in a moment. The small retention pond has been cleaned up.
Mr. Scheerer: We have some additional detail work to do, but I'm working with Enviro Tree on that. You can definitely tell it's been cleaned up.
Mr. Flint: What is the update on the dog park and playground?
Mr. Scheerer: We originally had the dates slated for the 6th of this month; however, I received confirmation that it got held up in 911 addressing and is going to start on Monday. The playground is still in the permitting process. Staff submitted all documentation and Osceola County came back and said that they now want engineering drawings for the playground. So those have been submitted and we are waiting for a response. The dog park should start next week.
Mr. Flint: Was the crosswalk completed in front of the resort? Mr. Scheerer: Yes.
Ms. Hobbs: Can I just go back to Number 3, which is the four-way stop sign? The stop
sign on Spine Road as you come from the water park towards the main area, needs to be higher. Is that obstruction legal because you really can't see the sign?
Mr. Scheerer: That's why there's an advance warning sign at the stop signs. I asked that question to Fausnight and they said it's not an issue. I did reach out to Jimmy Willis, the Lighting Engineer for OUC to see what it would take to maybe push that streetlight back behind the cart path crossing. I don't have an answer to that right now. They couldn't put it in front of the streetlight because it would be well beyond the stop bar.
Ms. Hobbs: Okay.
Mr. Flint: Steve, if you wouldn't mind, please look at that before you leave. Mr. Boyd: That's fine.
Ms. Hobbs: Connected to that, speed signs are not in the right place if you think about it. As you approach the stop sign, the speed register sign is right there. The same on the west side. I'm talking about the flashing speed signs.
Mr. Scheerer: Yes. As you come over the bridge, its directly over the bridge. Ms. Hobbs: They should be in the other direction, as you are coming towards it.
Mr. Scheerer: We could probably relocate that further down because of the four-way-stop.
That's a good point.
Ms. Hobbs: I know this is west side business, but again on the west side, the flashing speed signs are right after the stop sign now. You probably just need to move that.

with?

Mr. Scheerer: We can readjust them. That's a good point. Thank you. Mr. Greenstein: Thank you, Trudy.
Mr. Flint: Good input. Regarding the Parking and Towing Policy, Alan, who did you meet

Mr. Scheerer: John Cruz, Supervisor  Goldstein  and  I drove  the  property  on Monday,

reviewing all of the locations for no parking. I believe at the last Resolution Meeting, it was suggested by Mr. Greenstein that at any cul-de-sac or dead ends, we should allow traffic to go with the flow of Corolla Court, because it's one way in and one way out. So you would be able to park as you come in and then the no parking would be on the opposite side of the road. We did the same thing with Titian Court and Gathering Court. It was suggested and I think everybody agreed that there would be no parking allowed in the cul-de-sac. That would allow vehicles, sanitation trucks or whoever to be able to tum around properly. This map was created based on the parking resolution map that was approved by the Board. Attached to that is a spreadsheet. The contractor quoted galvanized posts at $190 per post. Tricia used a 3 inch round flat no base no finial decorative black post for $325 per post installed. The ones that we just did at the pedestrian crossing are $1,300 each. That comes with the fluted post and decorative base. As you know, all of the Reunion signs have a decorative backing as well. The sign attached to that has the Reunion logo with the gold finial.
Mr. d' Adesky: We are not required to follow those.
Mr. Harding: I think it doesn't make any sense. There isn't much difference between the galvanized steel and the plain black one. These people aren't going to say that we stuck those shiny metal poles everywhere.
Mr. Greenstein: Exactly. I think the smooth ones are reasonable.
Mr. Goldstein: I think that is a reasonable price. I don't think our signs have to have backs on them.
Mr. Flint: No.
Mr. Greenstein: If you noticed on the golf course, they really improved the signage by changing from the galvanized perforated pole to a white powder finished pole with a nice plastic sign. I don't know what it costs them, but it's a huge difference. Smooth black is the way to go.
Mr. Scheerer: Maybe round it up a little bit because as I said in the notes, we are going to have to get Fausnight out here to do an assessment on all of the signs on Oconee Street. The one on Oconee Street is only 425 linear feet, which would typically allow for just three signs, but

because there is an alleyway dissecting that road, a sign saying, "Gathering Drive," should be placed at the alley facing in, one after the alley and one on Molona Street facing in with a dual arrow sign in between. So there are some placement issues, but this is pretty close based on the pnce.
Mr. Goldstein: Would $25,000 cover it?
Mr. Harding: A not-to-exceed?
Mr. Scheerer: Yes.

Mr. Goldstein MOVED to approve a not-to-exceed amount of
$25,000 for Fausnight to provide 3-inch smooth black decorative posts and assess all of the signs on Oconee Street and Mr. Greenstein seconded the motion.

Mr. Harding: What would the sign say?
Mr. Scheerer: "No Parking at Any Time." Wherever the street starts and ends, you will have a sign that says, "No Parking at Any Time" with an arrow pointing in one direction and another.
Mr. Harding: That's what I wanted.
Mr. Scheerer: Every 150 feet, there will be another sign saying the exact same thing, but it will have an arrow pointing in both directions, indicating no parking here, no parking there and no parking in between.
Mr. Flint: On Gathering Drive, we may need to go a little more than 150 feet. There is nothing on that entire stretch.
Ms. Hobbs: Does the sign also say, "Tow Away Zone?"
Mr. Scheerer: We have to get with the towing company to find out where we need to put the towing signs. Also on Gathering Drive, I know that John is not here today, but as you are coming from Excitement Drive going towards your house and Gathering Drive, you have a couple of places where the road narrows. There is basically no parking and then it bumps back out and goes down and narrows again. The $25,000 would also cover highlighting those bump outs in yellow with no parking, because I have seen some people parking there in the past. Like George said, we can minimize the amount of signs that we need on Gathering Drive because those are going to be on the golf course side.
Mr. Harding: I think there are a few spots like that; maybe two or three spots.

spots.

Mr. Scheerer: On both sides of the road. So there would be two locations and four actual

Mr. Greenstein: We would do that with paint.
Mr. Scheerer: Correct. It would be painted on and "No Parking" would be stenciled.
Mr. Greenstein: I looked 100 times if there were any cars parked on the golf course side,

maybe one out of 100 times we will find someone who doesn't really get it and they will park on that side. Its currently not a problem.
Ms. Hobbs: I guess my only concern is whether we thought about if we are now saying that they can park on one side of the street. If you have one car coming one way and one car coming another way and you can't pass with cars parked down the side, is there a way for those two cars to pull in somewhere to allow the other car to go by so someone would not have to back all the way up the street?
Mr. Harding: In some areas, there's no place to park. Ms. Hobbs: That's fine.
Mr. d' Adesky: I guess it would get better because now there are going to be clear spots.
We are creating spots.
Mr. Scheerer: It's kind oflike what you do going down some of the streets with all of the construction traffic. If you are coming down the road and their vehicles parked on their side of the road, the courteous thing to do would be for them to stop and allow you to pass.
Ms. Hobbs: That's fine when you allow parking on both sides, but when everybody is parking down one side, you are creating one long line, but there are natural breaks.
Mr. Scheerer: Like driveways.

On VOICE VOTE with all in favor approving a not-to-exceed amount of $25,000 for Fausnight to provide 3-inch smooth black decorative posts and assess all of the signs on Oconee Street was approved.

Mr. Flint: We are working with towing companies to get proposals. We are going to have to enter into an agreement with the towing company and there are some statutory regulations where they must be within a certain distance. So at the next meeting, we hopefully will be bringing back a proposed agreement for the towing company. The towing company has to be under contract.
Mr. Scheerer: Within 15 miles.

Mr. Flint: We will also need an agreement with the Master Association for the enforcement part of it because the security agreement is with the Master Association and not with the CDD. So we will also be drafting an agreement between the CDD and the Master Association, which authorizes them to go out and tag and help with the enforcement part of it.
Mr. Greenstein: Right now, at the entrance to every major subdivision, there is a towing company sign that the Master Association put in. Is it Briggs?
Mr. Harding: Bolton.
Ms. Adams: That's who we are in contact with.
Mr. Flint: Hopefully we can use the same company and maybe that signage.
Mr. Greenstein: Under what conditions did the Master Association have authorization to have anybody towed? I don't know, but nonetheless the signs are there.
Mr. d' Adesky: That's not our problem.
Mr. Greenstein: They have been there for 15 years.
Mr. Flint: Are there any other issues or questions on the parking? If not, at the next meeting hopefully we will have the Association Agreement and Towing Policy and at that point, we will get information out to the community in advance of it actually going into effect.
Mr. Greenstein: Great.
Mr. Flint: I think that was it.
Mr. Goldstein: Is that through the HOA?
Mr. Flint: Yes. We will use the HOA and whatever other media outlets are available.

Approval of Check Register
Mr. Flint: You have the December Check Register. Are there any questions? Mr. Greenstein: They look alright to me.

On MOTION by Mr. Greenstein seconded by Mr. Goldstein with all in favor the Check Register for the month of December in the amount of $1,834,022.07 was approved.

Balance Sheet and Income Statement
Mr. Flint: You have the unaudited financial statements through November 30t•h are any questions, we can discuss those. No action is required of the Board.

Status of Direct Bill Assessments

Ifthere

Mr. Flint: The schedule in your agenda indicates that there are still some November payments outstanding. My understanding is that those were overnighted and received after the schedule was put together. So I believe the schedule is not updated. The developer indicated they overnighted it right after New Year's, so I will verify that we received payment and update this as necessary.

SEVENTH ORDER OF BUSINESS	Other Business
Mr. Flint: Was there any other business that the Board would like to discuss that was not on the agenda?
Mr. Goldstein: The only other comment was that we had one property owner complain about grease marks on asphalt. I copied you on that, Alan.
Mr. Flint: You sent it to me also. I didn't know that it rose to the level of an agenda item. Mr. Goldstein: I feel obligated to discuss it when they bring it to my attention.
Mr. Flint: At some point the roads will be resurfaced. Typically you don't clean oil stains on the road unless it's a hydraulic fluid leak.
Mr. Harding: I've been complaining for two months about my street. It has black lines down the street from landscape trucks. They have been leaking oil or chemicals or something. It's all over our street. I have pictures that I can show you. It's a disgrace what the streets actually look like.
Mr. Flint: That's an issue because the hydraulic fluid degrades the asphalt.
Mr. Harding: They power washed one time about three months ago when it happened. Mr. Flint: A lot of times it's the garbage trucks.
Mr. Harding: The trash guy said it was the landscaper and the landscaper said it was the trash company.
Mr. Flint: Its usually the garbage trucks that have the hydraulic leaks.
Mr. Harding: The oil is on the sides, which would be hard for a garbage truck to do. Mr. Flint: Maybe it was a mower.
Mr. Harding: I think it was the mowers. Mr. Goldstein: Okay, we discussed it.
Mr. Harding: Would there be a way for street cleaners to clean the streets? Mr. Scheerer: It wouldn't remove it.
Mr. Harding: Power washing is the only thing we can do.

Mr. Flint: If there's a leak and we can catch it fairly quickly after it happens, sometimes you can pressure wash it and it will help. A lot of times it will fade over time.
Mr. Harding: So at what point do we consider the streets needing resurfacing? Mr. d' Adesky: When there are structural issues rather than aesthetic issues.
Mr. Harding: What about cut outs that need to be done to the asphalt? Mr. Boyd: I wouldn't, unless the entire road is covered with them.
Mr. Harding: No, there are just areas like that.
Mr. Boyd: That's a capital project. You should phase it neighborhood by neighborhood over a series of years.
Mr. Harding: I'm just curious about the number of years it lasts.
Mr. Flint: It is designed for a 20-year life. These roads are in surprisingly good shape for their age. I have communities where the roads are less than 15 years old and we've already had to resurface them, like Lake Ashton.
Mr. Goldstein: Make sure we add it to the minutes so I can show the resident that we talked about it.
Mr. Flint: It will be in there.

EIGHTH ORDER OF BUSINESS	Supervisor's Request
There not being any, the next item as followed.

NINTH ORDER OF BUSINESS	Next Meeting Date
The next meeting date is February 13, 2020.

TENTH ORDER OF BUSINESS
The meeting was adjourned.

Adjournment

On MOTION by Mr. Greenstein seconded by Ms. Hobbs with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

(·

S ECT-IO	N	IV

S ECTION A

RESOLUTION 2020-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE REUNION EAST COMMUNITY DEVELOPMENT DISTRICT ADOPTING CHAPTER III: FEES FOR USE OF CERTAIN REUNION EAST FACILITIES; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Reunion East Community Development District ("District") is a local unit of special purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated in the Osceola County, Florida; and

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

WHEREAS, the Board of Supervisors  finds that it is in the best interests of the District to adopt by resolution Chapter III: Fees for Use of Certain Facilities attached hereto as Exhibit A for immediate use and application; and

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

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

SECTION 1. The attached Chapter III: Fees for Use of Certain Facilities is hereby adopted. These rules shall stay in full force and effect until such time as the Board of Supervisors may amend these rules in accordance with Chapter 190, Florida Statutes, and shall replace and supersede any previously adopted Chapter III: Fees for Use of Certain Facilities.

SECTION 2. This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 13th day of February, 2020.

ATTEST:	REUNION EAST COMMUNITY DEVELOPMENT DISTRICT

 	

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Print Name: SecretaryIAssistant Secretary

ChairmanNice Chairman

Exhibit A:	Chapter III: Fees for Use of Certain Facilities

RULES OF THE
REUNION EAST COMMUNITY DEVELOPMENT DISTRICT

CHAPTER III

FEES FOR USE OF CERTAIN REUNION EAST FACILITIES AND SERVICES

PURPOSE. The purpose of this Rule is to establish a ,fee schedule for the use of the Heritage Crossing Community Center and the Horse Stables (generally referred to herein as the "Amenity Facilities") by residents of the Reunion East Community Development District (the "District"), non-residents of the District who have paid the applicable non-resident user fee, and members of the general public who neither reside in nor own property within the District and  who have not paid the applicable non-resident user fee; to provide procedures for payment of such fees; to provide definitions; and to provide for an effective date.

SECTION 1 - RENTAL AND SERVICE FEES. The Reunion East Community Development District does hereby establish a comprehensive fee schedule  for  the  use  of  certain facilities (as indicated herein) within the Amenity Facili.ties by residents of the District, non-residents of the District who have paid the applicable  non-resident  user  fee, and members of the general public who neither reside in nor own property  within the District  and who have not paid the applicable non- resident user fee.
1 Pursuant to §190.035, Florida Statutes, the District has the authority to "prescribe, fix, establish, and collect rates, fees, rentals, or other charges  .. .  for the  facilities and services furnished by the district ... including, but not limited to, recreational facilities... ".
The District property owners ("Residents") have, through the payment of assessments and maintenance fees, made a long-term commitment to financing the construction and operation  of  the  Amenity  Facilities,  as  well  as  the  ongoing  maintenance  and operations of the Amenity Facilities and all related District facilities.
An additional class of users of the Amenity Facilities consists of those families and individuals who do not reside in nor own property within the District but who have paid the District's "non-resident user fee" as established by Chapter II of the District's rules (''Non-

Resident Members"). By payment of the required "non-resident user fee", such individuals are entitled to utilize the District facilities on the same basis as Residents.
A final class of users of the Amenity Facilities consists of those families and individuals who neither reside nor own property within the District and who have not paid the "non-resident user fee" ("Non-Residents").

The fee schedule set forth in Section 1.6 herein has been established by the District for payment by Residents, Non-Resident Members and Non-Residents. This fee schedule has been promulgated to provide revenue to equitably contribute to the payment of expenses associated with the operation and maintenance of th Amenity Facilities rooms/facilities.
Fee Schedule.
Fees for Residents. Because of the Operations and Maintenance assessments already paid by Residents of the District, there will be no rental fee for any Resident wishing to reserve the Amenity Facilities or any portion thereof, provided all people in attendance are residents of Reunion East (the residency requirement excludes staff and presenters). Residents wishing to reserve the Amenity Facilities for a function where fifty (50) people or more are in attendance and the meeting is not exempt from fees, as described above, are required to pay a fee equal to fifty percent (50%) of the rate applicable to Non-Residents. However, for a Resident to be entitled to a waiver of the fee or a reduced  fee, as described herein, the Resident or a member of their immediate family (to include Resident's children and grandchildren, brothers and sisters" brothers in law and sisters in law, daughters in law and sons in law) must be the direct beneficiary of the reservation, and the Resident must be in attendance for the entirety of, and shall remain primarily responsible for, the event related to the reservation. N-0 fees are to \:>e charged to a resident using the facility for purposes of a memorial service.
Fees for Non-Resident Members. Because of the "non-resident user fees" already paid by Non-Resident Members, the rental fees for individuals in this class shall be identical to those applicable to Residents as set forth above.
Fees for Non-Residents. Any Non-Resident wishing to rent the Amenity Facilities for a function, regardless of the number of people that will be in attendance, shall pay

rental fees as follows: (i) the fee for use of the Heritage Crossing Community Center is $1,500;
(ii) the fee for use of the Horse Stables is $1,500.
Fees   for   Clubs   and Other  Organizations.	Reunion East clubs and organizations raising funds for fully registered 501(c)(3) charities recognized by the United States Internal Revenue Service or other Reunion East non-profit organizations shall pay a $ 	 rental  fee for any facility reserved, plus any  direct expenses occurring  as a result of the event. Government entities requesting a facility reservation for public safety purposes or to be used as a polling location shall not be charged a rental fee. No rental fee will be charged to organizations requesting to use the facilities for purposes when Reunion East Residents will receive reciprocal benefit at other venues. No room rental fee shall be charged to Reunion East golf associations or other sanctioned Reunion East recreational organizations using the facilities for tournaments, competitions or award banquets. A cleanup fee, in an amount determined by the District, may be charged, as necessary.
Increases , Fee Non-Refundable. Such fee may be increased, not more than once per year, by action of the Board of Supervisors, to reflect increased costs of operation of the Amenity Facilities. All fees shall  be  non-refundable  after  receipt  by  the  District except when notice of cancellation is received at least six (6) months in advance of the reserved date. Exceptions to the refund policy may be made from time to time, in the District's sole discretion, if the District is able to re-rent the facility.
Payment of all fees set forth herein, as well as reservation of said facilities, shall be in accordance with the Districf s adopted Special Events Policy, as they may be amended from time to time.
District staff may require individuals wishing to rent the Amenity Facilities described herein to provide a completed information sheet as well as execute a waiver and indemnification form prior to using the Amenity Facilities.
In addition to this Rule, all families or individuals desiring to utilize  the  Amenity Facilities will be required to comply with all regulations, policies and procedures set forth in the District's Special Event Policy, as adopted by the Board of Supervisors and amended from time to time.
In accordance with that certain Interlocal Agreement between Reunion East Community Development District and Reunion West Community Development District

pertaining to reciprocal use of amenity facilities dated November 9, 2006 and amended August 26, 2010 (the "Interlocal Agreement"), any individuals or families residing or owning real property within Reunion East Community Development District shall, for the purposes of this Rule, be treated the same as Residents and shall  be  subject  to  the  same  fee  schedule applicable to Residents as set forth herein.  Such  use  by  residents  of  Reunion  West Community Development District shall be subject to the Interlocal Agreement and other applicable rules and policies of both districts.

SECTION 2 - DEFINITIONS.
"District" - The Reunion East Community Development District, as defined in Section 2.3 herein.
"Fee Schedule" - A fee established to defray the cost of operation  and maintenance of the Amenity Facilities property and facilities.
"Reunion East Community Development  District"  A  political  subdivision  of the State of Florida, created pursuant to Chapter 190 of the Florida Statutes.
"Resident" - Person or person owning  property  within the  District  or a renter that has been delegated the privileges of the property owner.
''Non-Resident Member" - Person or persons who do not own a home  or  lot within the District but have paid the applicable "non-resident user fee" as established by the District.
"Non-Resident" - Person or  persons  who  do  not  own  a  home  or  lot  within the District and have not paid the applicable "non-resident user fee" as established by  the District.
Terms "May" and "Shall" - As used herein, the word "may" is permissive,  and  the word "shall" is mandatory.
"Amenity Facilities" - Real property and improvements owned by the District consisting of and including, but not limited to, the structure commonly referred to  as  the Reunion East CDD Amenity Facilities.

SECTION 3 - EFFECTIVE DATE. This Rule shall be effective as of February 13, 2020.

Specific Authority:	Chapter 190.035; 120.54, Florida Statutes

Law Implemented:	Chapter 190.035(1), 190.036, 190.012(1), Florida Statutes

S	ECTION V

Reunion East CDD

This Data Sharing And Usage Agreement, hereafter referred to as "Agreement," establishes the terms and conditions under which the Reunion East CDD, hereafter referred to as agency, can acquire and use Osceola County Property Appraiser (OCPA) data that is exempt from Public Records disclosure as defined in FS 119.071.
The confidentiality of personal identifying and location information including: names, physical, mailing, and street addresses, parcel ID, legal property description, neighborhood name, lot number, GPS coordinates, or any other descriptive property information that may reveal identity or home address pertaining to parcels owned by individuals that have received exempt/confidential status, hereafter referred to as confidential personal identifying and location information, will be protected as follows:
The agency will not release confidential personal identifying and location information that may reveal identifying and location information of individuals exempted from Public Records disclosure.
The agency will not present the confidential personal identifying and location information in the results of data analysis (including maps) in any manner that would reveal personal identifying and location information of individuals exempted from Public Records disclosure.
The agency shall comply with all State laws and regulations governing the confidentiality of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential personal identifying and location information is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying and location information is released.
The terms of this Agreement shall commence on January 1, 2020 and shall run until December 31, 2020, the date if signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually for the following year.
IN WITNESS THEREOF, both the Osceola County Property Appraiser, through its duly authorized representative, and the agency, through its duly authorized representative, have hereunto executed this Data Sharing and Usage Agreement as of the last below written date.

OSCEOLA COUNTY PROPERTY APPRAISER	Reunion East COD

Signature:_

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Signature:_ _ _

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Print:	Katrina S. Scarborou gh
Date: 	_

Pri_nt:_ Title:,_

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Date:_ _ _

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Please returned signed original copy in the enclosed self-addressed envelope, no later than January 31, 2020

2505 E IRLO BRONSON MEMORIAL HWY KISSIMMEE, FL 34744
(407) 742-5000
INFO@PROPERTY-APPRAISER.ORG • PROPERTY-APPRAISER.ORG

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S ECTION VI

This item will be provided under separat e cover

7"""0:--   •.	-·	··· · ..-:-::----- ·

S	ECTION Vl·I

This item  will be provided	under sepa rat e cover

S ECTION IX

S ECTION A

S ECTION 1

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1
An act relating to government accountability; amending
s. 11.40, F.S.; specifying that the Governor, the
Commissioner of Education, or the designee of the
Governor or of the commissioner, may notify the
Legislative Auditing Committee of an entity's failure
to comply with certain auditing and financial
reporting requirements; amending s. 11.45, F.S.;
revising definitions and defining the terms "abuse,"
"fraud," and "waste"; excluding water management
districts from certain audit requirements; removing a
cross-reference; authorizing the Auditor General to
conduct audits of tourist development councils and
county tourism promotion agencies; revising reporting
requirements applicable to the Auditor General;
amending s. 11.47, F.S.; specifying that any person
who willfully fails or refuses to provide access to an
employee, officer, or agent of an entity under audit
is subject to a penalty; amending s. 28.35, F.S.;
revising reporting requirements applicable to the
Florida Clerks of Court Operations Corporation;
amending s. 43.16, F.S.; revising the responsibilities
of the Justice Administrative Commission, each state
attorney, each public defender, the criminal conflict
and civil regional counsel, the capital collateral
regional counsel, and the Guardian Ad Litem Program,
to include the establishment and maintenance of
certain internal controls; amending ss. 129.03,
129.06, and 166.241, F.S.; requiring counties and

Page 1 of 33
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municipalities to maintain certain budget documents on
the entities' websites for a specified period;
amending s. 215.86, F.S.; revising the purposes for
which management systems and internal controls must be
established and maintained by each state agency and
the judicial branch; amending s. 215.97, F.S.;
revising certain audit threshold requirements;
amending s. 215.985, F.S.; revising the requirements
for a monthly financial statement provided by a water
management district; amending s. 218.31, F.S.:
revising the definition of the term "financial audit";
amending s. 218.32, F.S.; authorizing the Department
of Financial Services to request additional
information from a local governmental entity in
preparation of an annual report; requiring a local
governmental entity to respond to such requests within
a specified timeframe; requiring the department to
notify the Legislative Auditing Committee of
noncompliance; amending s. 218.33, F.S.; requiring
local governmental entities to establish and maintain
internal controls to achieve specified purposes;
amending s. 218.391, F.S.; revising membership, and
restrictions thereof, for an auditor selection
committee; prescribing requirements and procedures for
selecting an auditor if certain conditions exist;
amending s. 373.536, F.S.; deleting obsolete language;
requiring water management districts to maintain
certain budget documents on the districts' websites
for specified periods; amending s. 1001.42, F.S.;

Page 2 of 33
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authorizing additional internal audits as directed by
the district school board; amending s. 1002.33, F.S.;
revising the responsibilities of the governing board
of a charter school to include the establishment and
maintenance of internal controls; amending s. 1002.37,
F.S.; requiring completion of an annual financial
audit of the Florida Virtual School; specifying audit
requirements; requiring an audit report to be
submitted to the board of trustees of the Florida
Virtual School and the Auditor General; deleting
obsolete provisions; amending s. 1010.01, F.S.;
requiring each school district, Florida College System
institution, and state university to establish and
maintain certain internal controls; creating ss.
1012.8551 and 1012.915, F.S.; specifying applicable
standards as to employee background screening and
investigations of Florida College System and State
University System personnel, respectively; amending s.
218.503, F.S.; conforming provisions and cross-
references to changes made by the act; providing a
declaration of important state interest; providing an
effective date . 81
82	Be It Enacted by the Legislature of the State of Florida:
83
Section 1. Subsection (2) of section 11.40, Florida
Statutes, is amended to read:
11.40 Legislative Auditing Committee.-
(2) Following notification by the Auditor General, the

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Department of Financial Services, er the Division of Bond
Finance of the State Board of Administration, the Governor or
his or her designee, or the Commissioner of Education or his or
her designee of the failure of a local governmental entity,
district school board, charter school, or charter technical
career center to comply with the applicable provisions withins. 94	11.45(5)-(7), s. 218.32(1), s. 218.38, ors. 218.503(3), the
Legislative Auditing Committee may schedule a hearing to
determine if the entity should be subject to further state
action. If the committee determines that the entity should be
subject to further state action, the committee shall:
(a) In the case of a local governmental entity or district
school board, direct the Department of Revenue and the
Department of Financial Services to withhold any funds not
pledged for bond debt service satisfaction which are payable to
such entity until the entity complies with the law. The
committee shall specify the date that such action must shall
begin, and the directive must be received by the Department of
Revenue and the Department of Financial Services 30 days before
the date of the distribution mandated by law. The Department of
Revenue and the Department of Financial Services may implement
the rovioiono of this paragraph.
(b) In the case of a special district created by:
1. A special act, notify the President of the Senate, the
Speaker of the House of Representatives, the standing committees
of the Senate and the House of Representatives charged with
special district oversight as determined by the presiding
officers of each respective chamber, the legislators who
represent a portion of the geographical jurisdiction of the

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117
118
119	special district, and the Department of Economic Opportunity that the special district has failed to comply with the law. Upon receipt of notification, the Department of Economic	
120	Opportunity shall proceed pursuant to s. 189.062	ors. 189.067.	
121	If the special district remains in noncompliance	after the	
122	process set forth ins. 189.0651, or if a public	hearing is not	
held, the Legislative Auditing Committee may request the
department to proceed pursuant to s. 189.067(3).
2. A local ordinance, notify the chair or equivalent of the
local general-purpose government pursuant to s. 189.0652 and the
Department of Economic Opportunity that the special district has
failed to comply with the law. Upon receipt of notification, the
department shall proceed pursuant to s. 189.062 ors. 189.067.
If the special district remains in noncompliance after the
process set forth ins. 189.0652, or if a public hearing is not
held, the Legislative Auditing Committee may request the
department to proceed pursuant to s. 189.067(3).
3. Any manner other than a special act or local ordinance,
notify the Department of Economic Opportunity that the special
district has failed to comply with the law. Upon receipt of
notification, the department shall proceed pursuant to s. 138		189.062 or s. 189.067(3).
(c) In the case of a charter school or charter technical
career center, notify the appropriate sponsoring entity, which
may terminate the charter pursuant toss. 1002.33 and 1002.34.
Section 2. Subsection (1), paragraph (j) of subsection (2),
paragraph (u) of subsection (3), and paragraph (i) of subsection
(7) of section 11.45, Florida Statutes, are amended, and
paragraph (x) is added to subsection (3) of that section, to

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146	read:		
147		11.45 Definitions; duties; authorities; reports; rules.­	
148		(1) DEFINITIONS.-As used in ss. 11.40-11.51, the term:	
149		(a) "Abuse" means behavior that is deficient or improper	
when compared with behavior that a prudent person would consider
a reasonable and necessary operational practice given the facts
and circumstances. The term includes the misuse of authority or
position for personal gain.
ill-ta+- "Audit" means a financial audit, operational audit,
or performance audit.
l.s:l_-tht- "County agency" means a board of county
commissioners or other legislative and governing body of a
county, however styled, including that of a consolidated or
metropolitan government, a clerk of the circuit court, a
separate or ex officio clerk of the county court, a sheriff, a
property appraiser, a tax collector, a supervisor of elections,
or any other officer in whom any portion of the fiscal duties of
a body or officer expressly stated in this paragraph are ffie
above are ul"tder law separately placed by law.
(d)-te+- "Fi nancial audit" means an examination of financial

166	statements	in order to express an opinion on the fairness with	
167	which they	are presented in conformity with generally accepted	
168	accounting	principles and an examination to determine whether	
169	operations	are properly conducted in accordance with legal and	
170	regulatory	requirements. Financial audits must be conducted in	
171	accordance	with auditing standards generally accepted in the	
United States and government auditing standards as adopted by
the Board of AeeountaRey. When applicable, the scope of
financial audits must shall encompass the additional activities

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necessary to establish compliance with the Single Audit Act
Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other
applicable federal law.
(e) "Fraud" means obtaining something of value through
willful misrepresentation, including, but not limited to,
intentional misstatements or intentional omissions of amounts or
disclosures in financial statements to deceive users of
financial statements, theft of an entity's assets, bribery, or
the use of one's position for personal enrichment through the
deliberate misuse or misapplication of an organization's
resources.
i!l_-fe+ "Governmental entity" means a state agency, a county
agency, or any other entity, however styled, that independently
exercises any type of state or local governmental function.
l.91_-fet- "Local governmental entity" means a county agency,
municipality, tourist development council, county tourism
promotion agency, or special district as defined ins. 189.012
The term, but does not include any housing authority established
under chapter 421.
(h)-f# "Management letter" means a statement of the
auditor's comments and recommendations.
ill "Operational audit" means an audit whose purpose is
to evaluate management's performance in establishing and

198	maintaining	internal controls, including controls designed to	
199	prevent and	detect fraud, waste, and abuse, and in administering	
200
201
202
203	assigned responsibilities in accordance with applicable laws, administrative rules, contracts, grant agreements, and other guidelines. Operational audits must be conducted in accordance with government auditing standards. Such audits examine internal	

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204	controls that are	designed and placed in operation to promote	
205	and encourage the	achievement of management's control objectives	
206	in the categories	of compliance, economic and efficient	
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228	operations, reliability of financial records and reports, and safeguarding of assets, and identify weaknesses in those internal controls.
J..il-fftt- "Performance audit" means an examination of a
program, activity, or function of a governmental entity, conducted in accordance with applicable government auditing standards or auditing and evaluation standards of other appropriate authoritative bodies. The term includes an examination of issues related to:
Economy, efficiency, or effectiveness of the program.
Structure or design of the program to accomplish its goals and objectives.
Adequacy of the program to meet the needs identified by the Legislature or governing body.
Alternative methods of providing program services or products.
Goals, objectives, and performance measures used by the agency to monitor and report program accomplishments.
The accuracy or adequacy of public documents, reports, or requests prepared under the program by state agencies.
Compliance of the program with appropriate policies,
rules, or laws.	
229	8. Any	other issues related to governmental entities as	
230	directed by	the Legislative Auditing Committee.	
231	J_ _L•f4-t	"Political subdivision" means a separate agency or	
232	unit of local government created or established by law and	

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233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257	includes, but is not limited to, the following and the officers thereof: authority, board, branch, bureau, city, commission, consolidated government, county, department, district, institution, metropolitan government, municipality, office, officer, public corporation, town, or village.
Ql-+1+ "State agency" means a separate agency or unit of
state government created or established by law and includes, but is not limited to, the following and the officers thereof: authority, board, branch, bureau, commission, department, division, institution, office, officer, or public corporation, as the case may be, except any such agency or unit within the legislative branch of state government other than the Florida Public Service Commission.
(m) "Wasten means the act of using or expending resources unreasonably, carelessly, extravagantl y, or for no useful purpose.
(2) DUTIES.-The Auditor General shall:
(j) Conduct audits of local governmental entities when determined to be necessary by the Auditor General, when directed by the Legislative Auditing Committee, or when otherwise required by law. No later than 18 months after the release of the audit report, the Auditor General shall perform such appropriate followup procedures as he or she deems necessary to determine the audited entity's progress in addressing the findings and recommendations contained within the Auditor	
258	General's previous report. The	Auditor General shall notify each	
259	member of the audited entity's	governing body and the	
260	Legislative Auditing Committee	of the results of his or her	
261	determination. For purposes of this paragraph, local	

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262
263
264
265
266
267
268
269	governmental entities do not include water management districts.

The Auditor General shall perform his or her duties independently but under the general policies established by the Legislative Auditing Committee. This subsection does not limit the Auditor General's discretionary authority to conduct other audits or engagements of governmental entities as authorized in
subsection (3).	
270	(3) AUTHORITY FOR AUDITS AND OTHER ENGAGEMENTS.-The	Auditor	
271	General may, pursuant to his or her own authority, or at	the	
272	direction of the Legislative Auditing Committee, conduct	audits	
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290	or other engagements as determined appropriate by the Auditor General of:
(u) The Florida Virtual School purouaRt to s. 1002.37.
(x) Tourist development councils and county tourism promotion agencies.
(7) AUDITOR GENERAL REPORTING REQUIREMENTS.-
(i) The Auditor General shall annually transmit by July 15, to the President of the Senate, the Speaker of the House of Representatives, and the Department of Financial Services, a list of all school districts, charter schools, charter technical career centers, Florida College System institutions, state universities, and local governmental entities ,vater fflaRageffleRt districts that have failed to comply with the transparency requirements as identified in the audit reports reviewed pursuant to paragraph (b) and those conducted pursuant to subsection (2).
Section 3. Subsection (3) of section 11.47, Florida Statutes, is amended to read:	

2019 Legis1ature	CS for SB 7014

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291	11.47 Penalties;	failure to make a proper audit or	
292	examination; making a	false report; failure to produce documents	
293	or information.-		
294
295
296
297
298
299
300
301
302
303
304	(3) Any person who willfully fails or refuses to provide access to an employee, officer, or agent of an entity subject to an audit or to furnish or produce any book, record, paper, document, data, or sufficient information necessary to a proper audit or examination which the Auditor General or the Office of Program Policy Analysis and Government Accountability is by law authorized to perform commits shall be guilty of a misdemeanor of the first degree, punishable as provided ins. 775.082 ors. 775.083.
Section 4. Paragraph (d) of subsection (2) of section 28.35, Florida Statutes, is amended to read:	
305	28.35 Florida Clerks of Court Operations Corporation.­	
306	(2) The duties of the corporation shall include the	
307	following:	
308	(d) Developing and certifying a uniform system of workload	
309	measures and applicable workload standards for court-related	
310	functions as developed by the corporation and clerk workload	
311
312
313
314
315
316
317
318
319	performance in meeting the workload performance standards. These workload measures and workload performance standards shall be designed to facilitate an objective determination of the performance of each clerk in accordance with minimum standards for fiscal management, operational efficiency, and effective collection of fines, fees, service charges, and court costs. The corporation shall develop the workload measures and workload performance standards in consultation with the Legislature. When the corporation finds a clerk has not met the workload	

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320	performance standards, the corporation shall identify the nature	
321	of each deficiency and any corrective action recommended and	
322	taken by the affected clerk of the court. For quarterly periods	
323	ending on the last day of March, June, September, and December	
324	of each year, the corporation shall notify the Legislature of	
325	any clerk not meeting workload performance standards and provide	
326	a copy of any corrective action plans. Such notifications must	
327	be submitted no later than 45 days after the end of the	
328	preceding quarterly period. As used in this subsection, the	
329	term:	
330	1. "Workload measures" means the measurement of the	
331	activities and frequency of the work required for the clerk to	
332	adequately perform the court-related duties of the office as	
333	defined by the membership of the Florida Clerks of Court	
334	Operations Corporation.	
335	2. "Workload performance standards" means the standards	
336	developed to measure the timeliness and effectiveness of the	
337	activities that are accomplished by the clerk in the performance	
338	of the court-related duties of the office as defined by the	
339	membership of the Florida Clerks of Court Operations	
340	Corporation.	
341	Section 5. Present subsections (6) and (7) of section	
342	43.16, Florida Statutes, are renumbered as subsections (7) and	
343	(8), respectively, and a new subsection (6) is added to that	
344	section, to read:	
345	43.16 Justice Administrative Commission; membership, powers	
346	and duties.-	
347	(6) The commission, each state attorney, each public	
348	defender, the criminal conflict and civil regional counsel, the	

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349	capital collateral regional	counsel, and the Guardian Ad Litem	
350	Program shall establish and	maintain internal controls designed	
351	to:		
352	(a) Prevent and detect	fraud, waste, and abuse as defined	
353	ins. 11.45(1).		
(b) Promote and encourage compliance with applicable laws,
rules, contracts, grant agreements, and best practices.
(c) Support economical and efficient operations.
(d) Ensure reliability of financial records and reports.
(e) Safeguard assets.
Section 6. Paragraph (c) of subsection (3) of section
129.03, Florida Statutes, is amended to read:
129.03 Preparation and adoption of budget.-
(3) The county budget officer, after tentatively
ascertaining the proposed fiscal policies of the board for the
next fiscal year, shall prepare and present to the board a
tentative budget for the next fiscal year for each of the funds
provided in this chapter, including all estimated receipts,
taxes to be levied, and balances expected to be brought forward
and all estimated expenditures, reserves, and balances to be
carried over at the end of the year.
(c) The board shall hold public hearings to adopt tentative
and final budgets pursuant to s. 200.065. The hearings shall be
primarily for the purpose of hearing requests and complaints
from the public regarding the budgets and the proposed tax
levies and for explaining the budget and any proposed or adopted
amendments. The tentative budget must be posted on the county's
official website at least 2 days before the public hearing to
consider such budget and must remain on the website for at least

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378	45 days. The final budget must be posted on the website within	
379	30 days after adoption and must remain on the website for at	
380	least 2 years. The tentative budgets, adopted tentative budgets,	
381	and final budgets shall be filed in the office of the county	
382	auditor as a public record. Sufficient reference in words and	
383	figures to identify the particular transactions must shall be	
384	made in the minutes of the board to record its actions with	
385	reference to the budgets.	
386	Section 7. Paragraph (f) of subsection (2) of section	
387	129.06, Florida Statutes, is amended to read:	
388	129.06 Execution and amendment of budget.-	
389	(2) The board at any time within a fiscal year may amend a	
390	budget for that year, and may within the first 60 days of a	
391	fiscal year amend the budget for the prior fiscal year, as	
392	follows:	
393
394
395
396
397
398
399
400
401
402
403	(f) Unless otherwise prohibited by law, if an amendment to a budget is required for a purpose not specifically authorized in paragraphs (a)-(e), the amendment may be authorized by resolution or ordinance of the board of county commissioners adopted following a public hearing.
1. The public hearing must be advertised at least 2 days, but not more than 5 days, before the date of the hearing. The advertisement must appear in a newspaper of paid general circulation and must identify the name of the taxing authority, the date, place, and time of the hearing, and the purpose of the hearing. The advertisement must also identify each budgetary	
404	fund to be	amended, the source of the funds, the use of the	
405	funds, and	the total amount of each fund's appropriations.	
406	2. If	the board amends the budget pursuant to this	

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paragraph, the adopted amendment must be posted on the county's
official website within 5 days after adoption and must remain on
the website for at least 2 years.
Section 8. Subsections (3) and (5) of section 166.241,
Florida Statutes, are amended to read:
166.241 Fiscal years, budgets, and budget amendments.-
(3) The tentative budget must be posted on the
municipality's official website at least 2 days before the
budget hearing, held pursuant to s. 200.065 or other law, to
consider such budget and must remain on the website for at least
45 days. The final adopted budget must be posted on the
municipality's official website within 30 days after adoption
and must remain on the website for at least 2 years. If the
municipality does not operate an official website, the
municipality must, within a reasonable period of time as

422	established	by the county or counties in which the municipality	
423	is located,	transmit the tentative budget and final budget to	
424	the manager	or administrator of such county or counties who	
425
426
427
428
429
430
431
432
433
434
435	shall post the budgets on the county's website.
(5) If the governing body of a municipality amends the budget pursuant to paragraph (4)(c), the adopted amendment must be posted on the official website of the municipality within 5 days after adoption and must remain on the website for at least 2 years. If the municipality does not operate an official website, the municipality must, within a reasonable period of time as established by the county or counties in which the municipality is located, transmit the adopted amendment to the manager or administrator of such county or counties who shall post the adopted amendment on the county's website.	

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436	Section 9. Section 215.86, Florida Statutes, is amended to	
437	read:	
438	215.86 Management systems and controls.-Each state agency	
439	and the judicial branch as defined ins. 216.011 shall establish	
440	and maintain management systems and internal controls designed	
441	to:	
442	(1) Prevent and detect fraud, waste, and abuse as defined	
443	ins. 11.45(1). ffi'EH::-	
444	ill Promote and encourage compliance with applicable laws,	
445	rules, contracts, and grant agreements.7	
446	(3) Support economical and economic, efficient, and	
447	effeetive operations T	
448	(4) Ensure reliability of financial records and reports r	
449	(5) Safeguard and safeguarding of assets. Accounting	
450	systems and procedures shall be designed to fulfill the	
451	requirements of generally accepted accounting principles.	
452	Section 10. Paragraph (a) of subsection (2) of section	
453	215.97, Florida Statutes, is amended to read:	
454	215.97 Florida Single Audit Act.-	
455	(2) As used in this section, the term:	
456	(a) "Audit threshold" means the threshold amount used to	
457	determine when a state single audit or project-specific audit of	
458	a nonstate entity shall be conducted in accordance with this	
459
460
461
462
463
4 64	section. Each nonstate entity that expends a total amount of state financial assistance equal to or in excess of $750,000 in any fiscal year of such nonstate entity shall be required to have a state single audit7	or a project-specific audit7	for such fiscal year in accordance with the requirements of this section. Every 2 years the Auditor General, After consulting with the	

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465	Executive Office of the Governor, the Department of Financial	
466	Services, and all state awarding agencies, the Auditor General	
467	shall periodically review the threshold amount for requiring	
468	audits under this section and may recommend any appropriate	
469	statutory change to revise the threshold amount in the annual	
470	report submitted to the Legislature pursuant to s. 11.45(7)(h)	
471	adjust ouch threshold afflount consistent with the purposes of	
472	this section.	
473	Section 11. Subsection (11) of section 215.985, Florida	
474	Statutes, is amended to read:	
475	215.985 Transparency in government spending.-	
476	(11) Each water management district shall provide a monthly	
477	financial statement in the form and manner prescribed by the	
478	Department of Financial Services to the district's -i-t-s- governing	
479	board and make such monthly financial statement available for	
480	public access on its website.	
481	Section 12. Subsection (17) of section 218.31, Florida	
482	Statutes, is amended to read:	
483	218.31 Definitions.-As used in this part, except where the	
484	context clearly indicates a different meaning:	
485	(17) "Financial audit" means an examination of financial	
486	statements in order to express an opinion on the fairness with	
487	which they are presented in conformity with generally accepted	
488	accounting principles and an examination to determine whether	
489	operations are properly conducted in accordance with legal and	
490	regulatory requirements. Financial audits must be conducted in	
491	accordance with auditing standards generally accepted in the	
492	United States and government auditing standards as adopted by	
493	the Board of Accountancy and as prescribed by rules profflulgated	

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by tfie h ditor General. When applicable, the scope of financial
audits must shall encompass the additional activities necessary
to establish compliance with the Single Audit Act Amendments of
1996, 31 U.S.C. ss. 7501-7507, and other applicable federal law.
Section 13. Subsection (2) of section 218.32, Florida
Statutes, is amended to read:
218.32 Annual financial reports; local governmental
entities.-
(2) The department shall annually by December 1 file a
verified report with the Governor, the Legislature, the Auditor
General, and the Special District Accountability Program of the
Department of Economic Opportunity showing the revenues, both
locally derived and derived from intergovernmental transfers,
and the expenditures of each local governmental entity, regional
planning council, local government finance commission, and
municipal power corporation that is required to submit an annual
financial report. In preparing the verified report, the
department may request additional information from the local
governmental entity. The information requested must be provided
to the department within 45 days after the request. If the local
governmental entity does not comply with the request, the
department shall notify the Legislative Auditing Committee,
which may take action pursuant to s. 11.40(2). The report must
include, but is not limited to:
(a) The total revenues and expenditures of each local
governmental entity that is a component unit included in the
annual financial report of the reporting entity.
(b) The amount of outstanding long-term debt by each local
governmental entity. For purposes of this paragraph, the term

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523	"long-term debt" means any agreement or series of agreements to	
524	pay money, which, at inception, contemplate terms of payment	
525	exceeding 1 year in duration.	
526	Section 14. Present subsection (3) of section 218.33,	
527	Florida Statutes, is renumbered as subsection (4), and a new	
528	subsection (3) is added to that section, to read:	
529	218.33 Local governmental entities; establishment of	
530	uniform fiscal years and accounting practices and procedures.­	
531	(3) Each local governmental entity shall establish and	
532	maintain internal controls designed to:	
533	(a) Prevent and detect fraud, waste, and abuse as defined	
534	in s. 11. 4 5 ( 1) .	
535	{b) Promote and encourage compliance with applicable laws,	
536	rules, contracts, grant agreements, and best practices.	
537	(c) Support economical and efficient operations.	
538	(d) Ensure reliability of financial records and reports.	
539	(e) Safeguard assets.	
540	Section 15. Subsections {2), (3), and {4) of section	
541	218.391, Florida Statutes, are amended, and subsection {9) is	
542	added to that section, to read:	
543	218.391 Auditor selection procedures.-	
544	(2) The governing body of a eharter county, municipality,	
545	special district, district school board, charter school, or	
546	charter technical career center shall establish an auditor	
547	selection audit committee.	
548	(a) The auditor selection committee for a Each noRchartcr	
549	county must shall establish afi audit cofflffiittee that, at a	
550	minimum, shall consist of each of the county officers elected	
551	pursuant to the county charter ors. l{d), Art. VIII of the	

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State Constitution7	or their respective designees a deoigftee,
and one member of the board of county commissioners or its
designee.
(b) The auditor selection committee for a municipality,
special district, district school board, charter school, or
charter technical career center must consist of at least three
members. One member of the auditor selection committee must be a
member of the governing body of an entity specified in this
paragraph, who shall serve as the chair of the committee.
(c) An employee, a chief executive officer, or a chief
financial officer of the county, municipality, special district,
district school board, charter school, or charter technical
career center may not serve as a member of an auditor selection
committee established under this subsection; however, an
employee, a chief executive officer, or a chief financial
officer of the county, municipality, special district, district
school board, charter school, or charter technical career center
may serve in an advisory capacity.
J.£1. The primary purpose of the auditor selection audit
committee is to assist the governing body in selecting an
auditor to conduct the annual financial audit required ins.
218.39; however, the audit committee may serve other audit
oversight purposes as determined by the entity's governing body.
The public may shall not be excluded from the proceedings under
this section.
(3) The auditor selection audit committee shall:
(a) Establish factors to use for the evaluation of audit
services to be provided by a certified public accounting firm
duly licensed under chapter 473 and qualified to conduct audits

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581	in accordance with government auditing standards as adopted by	
582	the Florida Board of Accountancy. Such factors shall include,	
583	but are not limited to, ability of personnel, experience,	
584	ability to furnish the required services, and such other factors	
585	as may be determined by the committee to be applicable to its	
586	particular requirements.	
587	(b) Publicly announce requests for proposals. Public	
588	announcements must include, at a minimum, a brief description of	
589	the audit and indicate how interested firms can apply for	
590	consideration.	
591	(c) Provide interested firms with a request for proposal.	
592	The request for proposal shall include information on how	
593	proposals are to be evaluated and such other information the	
594	committee determines is necessary for the firm to prepare a	
595	proposal.	
596	(d) Evaluate proposals provided by qualified firms. If	
597	compensation is one of the factors established pursuant to	
598	paragraph (a), it shall not be the sole or predominant factor	
599	used to evaluate proposals.	
600	(e) Rank and recommend in order of preference no fewer than	
601	three firms deemed to be the most highly qualified to perform	
602	the required services after considering the factors established	
603	pursuant to paragraph (a). If fewer than three firms respond to	
604	the request for proposal, the committee shall recommend such	
605	firms as it deems to be the most highly qualified.	
606	(4) The governing body shall inquire of qualified firms as	
607	to the basis of compensation, select one of the firms	
608	recommended by the auditor selection audit committee, and	
609	negotiate a contract, using one of the following methods:	

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610		(a) If compensation is not one of the factors established 611	pursuant to paragraph (3)(a) and not used to evaluate firms
612	pursuant to paragraph (3)(e), the governing body shall negotiate 613	a contract with the firm ranked first. If the governing body is 614	unable to negotiate a satisfactory contract with that firm,
615	negotiations with that firm shall be formally terminated, and 616	the governing body shall then undertake negotiations with the 617	second-ranked firm. Failing accord with the second-ranked firm, 618	negotiations shall then be terminated with that firm and
619	undertaken with the third-ranked firm. Negotiations with the 620	other ranked firms shall be undertaken in the same manner. The 621	governing body, in negotiating with firms, may reopen formal 622	negotiations with any one of the three top-ranked firms, but it 623	may not negotiate with more than one firm at a time.
624		(b) If compensation is one of the factors established 625	pursuant to paragraph (3)(a) and used in the evaluation of
626	proposals pursuant to paragraph (3)(d), the governing body shall 627	select the highest-ranked qualified firm or must document in its 628	public records the reason for not selecting the highest-ranked 629	qualified firm.
630		(c) The governing body may select a firm recommended by the 631	audit committee and negotiate a contract with one of the
632	recommended firms using an appropriate alternative negotiation 633	method for which compensation is not the sole or predominant 634	factor used to select the firm.
635		(d) In negotiations with firms under this section, the 636	governing body may allow a designee to conduct negotiations on 637	its behalf.
638	(9) If the entity fails to select the auditor in accordance

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639	with the requirements of subsections (3)-(6}, the entity must 640	again perform the auditor selection process in accordance with 641	this section to select an auditor to conduct audits for
642	subsequent fiscal years.
643		Section 16. Paragraph (e) of subsection (4), paragraph (d) 644	of subsection (5), and paragraph (d) of subsection (6) of
645	section 373.536, Florida Statutes, are amended to read:

646	373.536 District budget and hearing thereon.-	
647	(4) BUDGET CONTROLS; FINANCIAL INFORMATION.-	
648	(e) By Septeffiber 1, 2012, Each district shall provide a	
649	monthly financial statement in the form and manner prescribed by 650	the Department of Financial Services to the district's governing 651	board and make such monthly financial statement available for 652	public access on its website.
653	(5} TENTATIVE BUDGET CONTENTS AND SUBMISSION; REVIEW AND
654	APPROVAL.-
655		(d) Each district shall, by August 1 of each year, submit 656	for review a tentative budget and a description of any
657	significant changes from the preliminary budget submitted to the 658	Legislature pursuant to s. 373.535 to the Governor, the
659	President of the Senate, the Speaker of the House of
660	Representatives, the chairs of all legislative committees and 661	subcommittees having substantive or fiscal jurisdiction over 662	water management districts, as determined by the President of 663	the Senate or the Speaker of the House of Representatives, as 664	applicable, the secretary of the department, and the governing 665	body of each county in which the district has jurisdiction or 666	derives any funds for the operations of the district. The
667	tentative budget must be posted on the district's official

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668
669
670
671
672
673
674
675
676	website at least 2 days before budget hearings held pursuant to
s. 200.065 or other law and must remain on the website for at least 45 days.
(6) FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN; WATER RESOURCE DEVELOPMENT WORK PROGRAM.-
(d) The final adopted budget must be posted on the water management district's official website within 30 days after adoption and must remain on the website for at least 2 years.
Section 17. Paragraph (1) of subsection (12) of section	
677	1001.42, Florida Statutes, as amended by chapter 2018-5, Laws	of	
678	Florida, is amended to read:		
679	1001.42 Powers and duties of district school board.-The		
680	district school board, acting as a board, shall exercise all		
681	powers and perform all duties listed below:		
682	(12) FINANCE.-Take steps to assure students adequate		
683	educational facilities through the financial procedure		
684	authorized in chapters 1010 and 1011 and as prescribed below:		
685	(1) Internal auditor.-May or, in the case of a school		
686
687
688
689
690
691
692
693
694
695
696	district receiving annual federal, state, and local funds in excess of $500 million, shall employ an internal auditor. The scope of the internal auditor shall not be restricted and shall include every functional and program area of the school system.
The internal auditor shall perform ongoing financial verification of the financial records of the school district, a comprehensive risk assessment of all areas of the school system every 5 years, and other audits and reviews as the district school board directs for determining:
The adequacy of internal controls designed to prevent and detect fraud, waste, and abuse as defined ins. 11.45(1.)	

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697	b. Compliance with applicable laws, rules, contracts, grant	
698	agreements, district school board-approved policies, and best	
699	practices.	
700	c. The efficiency of operations.	
701	d. The reliability of financial records and reports.	
702	e. The safeguarding of assets.	
703	f. Financial solvency.	
704	g. Projected revenues and expenditures.	
705	h. The rate of change in the general fund balance.	
706	2. The internal auditor shall prepare audit reports of his	
707	or her findings and report directly to the district school board	
708	or its designee.	
709	3. Any person responsible for furnishing or producing any	
710	book, record, paper, document, data, or sufficient information	
711	necessary to conduct a proper audit or examination which the	
712	internal auditor is by law authorized to perform is subject to	
713	the provisions of s. 11.47(3) and (4).	
714	Section 18. Paragraph (j) of subsection (9) of section	
715	1002.33, Florida Statutes, is amended to read:	
716	1002.33 Charter schools.-	
717	(9) CHARTER SCHOOL REQUIREMENTS.-	
718	(j) The governing body of the charter school shall be	
719	responsible for:	
720	1. Establishing and maintaining internal controls designed	
721	to:	
722	a. Prevent and detect fraud, waste, and abuse as defined in	
723	s. 11.45 (1).	
724	b. Promote and encourage compliance with applicable laws,	
725	rules, contracts, grant agreements, and best practices.	

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726
727
728	Support economical and efficient operations.
Ensure reliability of financial records and reports. e. Safeguard assets.	
729	h	Ensuring that	the charter school has retained the	
730	services of a certified	public accountant or auditor for the	
731	annual financial audit,	pursuant to s. 1002.345(2), who shall	
732	submit the report to the governing body.
733   l.:_h Reviewing and approving the audit report, including 734 audit findings and recommendations for the financial recovery 735 plan.
736		4.a. Performing the duties ins. 1002.345, including 737	monitoring a corrective action plan.
738		b. Monitoring a financial recovery plan in order to ensure 739	compliance.
740	2..:._ Participating in governance training approved by the
741	department which must include government in the sunshine, 742	conflicts of interest, ethics, and financial responsibility.
743	Section 19. Present subsections (6) through (10) of section
744	1002.37, Florida Statutes, are renumbered as subsections (7)
745	through (11), respectively, present subsection (6) is amended, 746	and a new subsection (6) is added to that section, to read: 747		1002.37 The Florida Virtual School.-
748		(6) The Florida Virtual School shall have an annual 749	financial audit of its accounts and records conducted by an 750	independent auditor who is a certified public accountant 751	licensed under chapter 473. The independent auditor shall 752	conduct the audit in accordance with rules adopted by the
753	Auditor General pursuant to s. 11.45 and, upon completion of the 754	audit, shall prepare an audit report in accordance with such

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755	rules. The audit report must include a written statement by the	
756	board of trustees describing corrective action to be taken in	
757	response to each of the independent auditor's recommendations	
758	included in the audit report. The independent auditor shall	
759	submit the audit report to the board of trustees and the Auditor	
760	General no later than 9 months after the end of the preceding	
761	fiscal year.	
762	J.2.l-t-6+- The board of trustees shall annually submit to the	
763	Governor, the Legislature, the Commissioner of Education, and	
764	the State Board of Education the audit report prepared pursuant	
765	to subsection (6) and a complete and detailed report setting	
766	forth:	
767	(a) The operations and accomplishments of the Florida	
768	Virtual School within the state and those occurring outside the	
769	state as Florida Virtual School Global.	
770	(b) The marketing and operational plan for the Florida	
771	Virtual School and Florida Virtual School Global, including	
772	recommendations regarding methods for improving the delivery of	
773	education through the Internet and other distance learning	
774	technology.	
775	(c) The assets and liabilities of the Florida Virtual	
776	School and Florida Virtual School Global at the end of the	
777	fiscal year.	
778	(d) A eopy of aR anRual fiRaReial audit ef the aeeeunts and	
779	records of the Florida Virtual School and Florida Virtual Sehool	
780	Global, eondueted by an independent eertified public aceeuntant	
781	and perforffled in aecordance with rules adopted by the Auditor	
782	General.	
783	(d)-te-)- Recommendations regarding the unit cost of providing	

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784	services to students through the Florida Virtual School and	
785	Florida	Virtual School Global. In order to most effectively	
786	develop	public policy regarding any future funding of the	
787	Florida	Virtual School, it is imperative that the cost of the	
788	program	is accurately identified. The identified cost of the	
789	program	must be based on reliable data.	
790	M+B- Recommendations regarding an accountability
791	mechanism to assess the effectiveness of the services provided 792	by the Florida Virtual School and Florida Virtual School Global. 793		Section 20. Subsection (5) is added to section 1010.01,
794	Florida Statutes, to read:
795	1010.01 Uniform records and accounts.-
796	(5) Each school district, Florida College System
797	institution, and state university shall establish and maintain 798	internal controls designed to:
799		(a) Prevent and detect fraud, waste, and abuse as defined 800	ins. 11.45(1).
801		(b) Promote and encourage compliance with applicable laws, 802	rules, contracts, grant agreements, and best practices.
803	(c) Support economical and efficient operations.
804	(d) Ensure reliability of financial records and reports. 805	(e) Safeguard assets.
806	Section 21. Section 1012.8551, Florida Statutes, is created
807	to read:
808		1012.8551 Employee background screening and investigations 809	for Florida College System personnel.-Section 110.1127 applies 810	to each institution in the Florida College System. Each
811	institution must designate the positions subject to background 812	screening and investigation pursuant to that section.

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813	Section 22. Section 1012.915, Florida Statutes, is created	
814	to read:	
815	1012.915 Employee background screening and investigations	
816	for State University System personnel.-Section 110.1127 applies	
817	to each institution in the State University System. Each	
818	institution must designate the positions subject to background	
819	screening and investigation pursuant to that section.	
820	Section 23. Subsection (3) of section 218.503, Florida	
821	Statutes, is amended to read:	
822	218.503 Determination of financial emergency.-	
823	(3) Upon notification that one or more of the conditions in	
824	subsection (1) have occurred or will occur if action is not	
825	taken to assist the local governmental entity or district school	
826
827
828
829
830	board, the Governor or his or her designee shall contact the local governmental entity or the Commissioner of Education or his or her designee shall contact the district school board appropriate, to determine what actions have been taken by the local governmental entity or the district school board to	
831	resolve or prevent	the condition. The information requested must	
832	be provided within	45 days after the date of the request. If the	
833	local governmental	entity or the district school board does not	
834
835
836
837
838
839
840
841	comply with the request, the Governor or his or her designee or the Commissioner of Education or his or her designee shall notify the fflembero of the Legislative Auditing Committee, which Wfte may take action pursuant to s. 11.40(2) 11.40. The Governor or the Commissioner of Education, as appropriate, shall determine whether the local governmental entity or the district school board needs state assistance to resolve or prevent the condition. If state assistance is needed, the local governmental	

20197014er
842
843
844
845
846
847
848
849
850
851
852
853
854
855	entity or district school board is considered to be in a state of financial emergency. The Governor or the Commissioner of Education, as appropriate, has the authority to implement measures as set forth in ss. 218.50-218.504 to assist the local governmental entity or district school board in resolving the financial emergency. Such measures may include, but are not limited to:
Requiring approval of the local governmental entity's budget by the Governor or approval of the district school board's budget by the Commissioner of Education.
Authorizing a state loan to a local governmental entity and providing for repayment of same.
Prohibiting a local governmental entity or district school board from issuing bonds, notes, certificates of	
856	indebtedness, or any	other form of debt until such time as it is	
857	no longer subject to	this section.	
858	(d) Making such	inspections and reviews of records,	
859
860
861
862
863
864
865
866
867
868
869
870	information, reports, and assets of the local governmental entity or district school board as are needed. The appropriate local officials shall cooperate in such inspections and reviews.
Consulting with officials and auditors of the local governmental entity or the district school board and the appropriate state officials regarding any steps necessary to bring the books of account, accounting systems, financial procedures, and reports into compliance with state requirements.
Providing technical assistance to the local governmental entity or the district school board.
l. Establishing a financial emergency board to oversee the activities of the local governmental entity or the district	

20197014er
871	school board. If a financial emergency board is established for 872	a local governmental entity, the Governor shall appoint board 873	members and select a chair. If a financial emergency board is 874	established  for a district school board, the State Board of 875	Education shall appoint board members and select a chair. The 876	financial emergency board shall adopt such rules as are
877	necessary for conducting board business. The board may:
878		a. Make such reviews of records, reports, and assets of the 879	local governmental entity or the district school board as are 880	needed.
881		b. Consult with officials and auditors of the local 882	governmental entity or the district school board and the
883	appropriate state officials regarding any steps necessary to

884	bring the books	of account, accounting systems, financial	
885	procedures, and	reports of the local governmental entity or the	
886	district school	board into compliance with state requirements.	
887
888
889	c. Review the operations, management, efficiency, productivity, and financing of functions and operations of the
local governmental entity or the district school board.	
890	d. Consult with	other governmental entities for the	
891	consolidation of all	administrative direction and support	
892	services, including,	but not limited to, services for asset	
893	sales, economic and community development, building inspections, 894	parks and recreation, facilities management, engineering  and 895	construction, insurance coverage, risk management, planning and 896	zoning, information systems, fleet management, and purchasing.
897		2. The recommendations and reports made by the financial 898	emergency board must be submitted to the Governor for local 899	governmental entities or to the Commissioner of Education and

20197014er
900
901
902
903
904
905
906	the State Board of Education for district school boards for appropriate action.
(h) Requiring and approving a plan, to be prepared by officials of the local governmental entity or the district school board in consultation with the appropriate state officials, prescribing actions that will cause the local
governmental entity or district school board to no longer be	
907	subject	to this section. The plan must include, but need not be	
908	limited	to:	
909	1.	Provision for payment in full of obligations outlined in	
910	subsection (1), designated as priority items, which are	
911	currently due or will	come due.	
912	2. Establishment	of priority budgeting or zero-based	
913	budgeting in order to	eliminate items that are not affordable.	
914		3. The prohibition of a level of operations which can be 915	sustained only with nonrecurring revenues.
916		4. Provisions implementing the consolidation, sourcing, or 917	discontinuance of all administrative direction and support
918	services, including, but not limited to, services for asset
919	sales, economic and community development, building inspections, 920	parks and recreation, facilities management, engineering  and 921	construction, insurance coverage, risk management, planning and 922	zoning, information systems, fleet management, and purchasing.
923	Section 24. The Legislature finds that a proper and
924	legitimate state purpose is served when internal controls are 925	established to prevent and detect fraud, waste, and abuse and to 926	safeguard and account for government funds and property.
927	Therefore, the Legislature determines and declares that this act 928	fulfills an important state interest.

2019 Legislature	cs  for SB 7014

20197014er
929	Section 25. This act shall take effect July 1, 2019.

S ECTION C

S ECTION 1

Reunion East

Item#	Meeting Assigned	
Action Item	
Assigned To:	
Date Due	
Status	
Comments	

1	
3/14/11	
Irrigation Turnover	
Developer		
On Hold	Issue on Hold Pending CUP Negotiation	

2	

3/16/17	

Allocation of 532 Costs	

Scheerer/d'Adesky		

On Hold	Proposals from Yellowstone presented at August meeting. Counsel Sent Demand Letters for Costs to Each Parcel Owner. Publix
Declined Sharing Costs.	

3	

4/11/19	Corolla Court Parking Issue;
Evaluation of Addition of Street Parkinq Towawav Zones	
Williams/Cruz/ Scheerer		

In Process	
Towing Rule adopted December 19, 2019.	

4	
4/11/19	
Creatinq Ooq Par ks/Playground	
Goldstein		Partially Complete	Dog Park Complete; Playground Currently in Permitting	

Reunion West

Item#	Meeting Assigned	
Action Item	
Assigned To:	
Date Due	
Status	
Comments	

1	
2/21/19	Cost to Install Parking Spaces at Valhalla Mail Kiosk Area	
Boyd		
In Process	
Currently in Permi tting	

2	
2/21/19	Evaluate Traffic Lanes for Sinclair Road Gate	
Boyd		
In Process	
Currently in Permitting	

revised 2/6/2020

Reunion Resort & Club
Seven Eagles Cove CDD Action Items Punch List

Ref
#	Notes & Action Items	Target Description		Date	Responsible Partvtsl	
Status/Notes/Next Steps	Completed Date	
Comments	

1	

Landscaoino around buildina is over crown	21-Mar	

Yellowstone	

Landscaoino needs to be reolaced in serval areas		

On Hold	

.	. .
S ECTION 2

Reunion East
Community Development District

Summ ary of Check Register

January 1, 2020 to January 31, 2020

I	Fund	Date	CheckNo.'s	Amount	
General Fund	1/6/20	4491-4500	$	23,689.10	
		1/10/20	4501	$	8,171.24	
		1/13/20	4502-4507	$	17,057.56	
		1/20/20	4508-4514	$	16,075.70	
		1/22/20	4515-4524	$	645,264.44	
		1/27/20	4525-4529	$	4,387.26	
				$	714,645.30	
Payroll		Janu ary 2020
Donald Harding	
50524	
$	184.70	
		Mark Greenstein	50525	$	184.70	
		Steven Goldstein	50526	$	184.70	
		Trudy Hobbs	50527	$	184.70	
				$	738.80	
				$	ns,3s4.10	

I

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 2/06/20
***  CHECK DATES 01/01/2020 - 01/31/2020 ***	REUNION EAST-GENERAL FUND
BANK A REUNION EAST CDD

PAGE	l

CHECK  VEND#  •..••INVOICE.•..••••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
1/06/20 00074 12/31/19 182578	201912 320-53800-47000
AQUATIC PLANT MGMT DEC19 12/31/19 182578	201912 300-13100-10100
AQUATIC PLANT MGMT DEC19

STATUS	AMOUNT	CHECK•••••
AMOUNT	#
*	72.24
*	56.76

1/06/20 00129

12/20/19

4647

APPLIED AQUATIC MANAGEMENT, INC.
201912 320-53800-47700	*

316.40

129.00 004491

RPLC 15 LGHT/TOILT ST/VLV

12/20/19

4647

201912 300-13100-10100

*	248.60

RPLC 15 LGHT/TOILT ST/VLV

12/20/19

4648

201912 320-53800-48100

*	607.60

RMV TREE ROOT/RESET PAVER

12/20/19

4648

201912 300-13100-10100

*	477.40

RMV TREE ROOT/RESET PAVER

12/20/19

4649

201912 320-53800-48100

*	655.20

RPLC6 TREE LGHT/4BASE PLT

12/20/19

4649

201912 300-13100-10100

*	514.80

RPLC6 TREE LGHT/4BASE PLT

12/26/19

4650

201912 320-53800-46200

*	215.60

RESET PAVER$ DMGD BY ATV

12/26/19

4650

201912 300-13100-10100

*	169.40

RESET PAVER$ DMGD BY ATV

BERRY CONSTRUCTION INC.

3,205.00 004492

1/06/20 00011 12/16/19 P3507299 201911 310-51300-32200
TRUSTEE CONFIRM 9/30/19

*	78.00

1/06/20 00042

1/06/20 00054

GRAU & ASSOCIATES
1/01/20 1745658  202001 320-53800-46200
EMERG PHONE HER.CROSS B 1/01/20 1745658  202001 300-13100-10100
EMERG PHONE HER.CROSS B 1/01/20 1745702	202001 320-53800-46200
EMER.PHONE HOMESTEAD POOL 1/01/20 1745702	202001 300-13100-10100
EMER.PHONE HOMESTEAD POOL 1/01/20 1746357  202001 320-53800-46200
EMERG PHONE TERRACES
1/01/20 1746357	202001 300-13100-10100
EMERG PHONE TERRACES
KINGS III OF AMERICA, INC.
1/06/20 2020JAN 202001 320-53800-34500 SECURITY SERVICES-JAN20
1/06/20 2020JAN	202001 300-13100-10100 SECURITY SERVICES-JAN20

*	284.93
*	223.87
*	293.40
*	230.52
*	266.72
*	209.56

*	6,533.33
*	5,133.33

78.00 004493

1,509.00 004494

REUNION RESORT &   CLUB MASTER ASSOC.	11,666.66 004495

REUE REUNION EAST	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 2/06/20
*** CHECK DATES 01/01/2020 - 01/31/2020 ***	REUNION EAST-GENERAL FUND
BANK A REUNION EAST CDD

PAGE	2

CHECK  VEND# •....INVOICE.•••• ••.EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
1/06/20 99999	1/06/20 VOID	202001 000-00000-00000
VOID CHECK

STATUS	AMOUNT	•.••CHECK•••..
AMOUNT	#
C	.oo

******INVALID VENDOR NUMBER******
1/06/20 00060 12/18/19 346643	201912 320-53800-46200	*
HCA-INST BASIN/ADJ WTR
12/18/19 346643	201912 300-13100-10100	*
HCA-INST BASIN/ADJ WTR
12/18/19 346644	201912 320-53800-46200	*
HS-INST BRASS AIR RELIEF
12/18/19 346644	201912 300-13100-10100	*
HS-INST BRASS AIR RELIEF
12/19/19 346668	201912 320-53800-46200	*
HS-RPLC GUTTER GATE/EXTRA
12/19/19 346668	201912 300-13100-10100	*
HS-RPLC GUTTER GATE/EXTRA
12/23/19 346881	201912 320-53800-46200	*
HC B-INSPCT/RPLC DISPLAY
12/23/19 346881	201912 300-13100-10100	*
HC B-INSPCT/RPLC DISPLAY
12/23/19 346882	201912 320-53800-46200	*
HC A-INSPCT/ADJ.SET TEMP
12/23/19 346882	201912 300-13100-10100	*
HC A-INSPCT/ADJ.SET TEMP
12/24/19 346813	201912 320-53800-46200	*
INSPCT POOL HEAT GAS LEAK
12/24/19 346813	201912 300-13100-10100	*
INSPCT POOL HEAT GAS LEAK
12/24/19 346820	201912 320-53800-46200	*
HC B-2 ELC.WHIP POOL-SPA
12/24/19 346820	201912 300-13100-10100	*
HC B-2 ELC.WHIP POOL-SPA
12/30/19 346926	201912 320-53800-46200	*
HC POOLB-RPR SPA B HEATER
12/30/19 346926	201912 300-13100-10100	*
HC POOLB-RPR SPA B HEATER

138.57
108.88
103.85
81.60
114.41
89.89
341.57
268.38
96.60
75.90
109.20
85.80
272.91
214.43
167.97
131.98

.oo 004496

SPIES POOL LLC
1/06/20 00075	12/30/19 66000095 201912 320-53800-47000
PESTISIDE/HERBICODE/MERPH 12/30/19 66000095 201912 300-13100-10100
PESTISIDE/HERBICODE/MERPH

*	638.12
*	501.38

2,401.94 004497

TEST AMERICA LABORATORIES, INC.
1/06/20 00142	12/23/19 70216	201912 330-53800-47800
HC SEMIANNL SPRNKLR INSPC
REUE REUNION EAST	TVISCARRA

*	130.00

1,139.50 004498

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 2/06/20
***  CHECK DATES 01/01/2020 - 01/31/2020 ***	REUNION EAST-GENERAL FUND
BANK A REUNION EAST CDD

PAGE	3

CHECK  VEND# .....INVOICE.••.....EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
12/23/19 70217	201912 320-53800-47800
STBL SEMIAN.SPRNKLR INSPC 12/23/19 70217	201912 300-13100-10100
STBL SEMIAN.SPRNKLR INSPC

STATUS

*
*

AMOUNT	....CHECK.•...
AMOUNT	#
72.80
57.20

UNITED FIRE PROTECTION, INC.
1/06/20 00030 12/31/19 REU 7333 201912 320-53800-47400
ZOYSIA INST.LINEAR&SPINE 12/31/19 REU 7333 201912 300-13100-10100
ZOYSIA INST.LINEAR&SPINE

-  - - -  -  -  - -  -  - - -2-60-.0-0 004499
*	1,848.00
*	1,452.00

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

YELLOWSTONE LANDSCAPE

-  - - -  -  -  - - - - -3,-30-0-.00-

004500

1/10/20 00049	1/01/20 481	202001 310-51300-34000
MANAGEMENT FEES-JAN20
1/01/20 481	202001 310-51300-35100
INFORMATION TECH-JAN20
1/01/20 481	202001 310-51300-31300
DISSEMINATION FEE-JAN20 1/01/20 481	202001 310-51300-51000
OFFICE SUPPLIES
1/01/20 481	202001 310-51300-42000
POSTAGE
1/01/20 481	202001 310-51300-42500
COPIES
1/01/20 482	202001 320-53800-12000
FIELD MANAGEMENT-JAN20

*	3,689.58
*	183.33
*	833.33
*	15.81
*	19.52
*	108.75
*	3,320.92

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

GOVERNMENTAL MANAGEMENT SERVICES

- - - - -  -  -  -  -  - -8,-17-1.-24- 004501

1/13/20 00092 12/10/19
12/10/19
12/10/19
12/10/19
12/30/19

121019	201912 320-53800-41000
HC PHONE LINE 4574 DEC19 121019	201912 300-13100-10100
HC PHONE LINE 4574 DEC19 121019	201912 330-53800-41000
HC PHONE LINE 9758 DEC19 121019	201912 330-53800-41000
HC PHONE LINE 9867 DEC19 123019	201912 330-53800-43300
BALLROOM CLEANING DEC19

*	33.84
*	26.58
*	60.42
*	60.42
*	825.00

REUNION RESORT
1/13/20 00134	1/09/20 2525	201912 310-51300-31100
ATD CDD MTG/SHARED MILEGE

-  -  -  -  - - -  - - - -1,-00-6.-26- 004502
*	251.68

BOYD CIVIL ENGINEERING
1/13/20 00161	11/20/19 1672	201911 320-53800-53200
RMV BILLBOARD/PLC IN STBL
REUE REUNION EAST	TVISCARRA

-  -  - - - -  -  - -  - -  -2-51.-6-8 004503
*	145.60

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 2/06/20
***  CHECK DATES 01/01/2020 - 01/31/2020 ***	REUNION EAST-GENERAL FUND
BANK A REUNION EAST CDD

PAGE	4

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

STATUS	AMOUNT	.•••CHECK.•••• AMOUNT	#

11/20/19 1672	201911 300-13100-10100	*

*

RMV BILLBOARD/PLC IN STBL
1/10/20 1768	202001 320-53800-46200
HC A-RPLC 6 BULB/HID KIT
1/10/20 1768	202001 300-13100-10100	*
HC A-RPLC 6 BULB/HID KIT
1/10/20 1769	202001 320-53800-46200	*
HC B-RPLC 6 BULB/HID KIT
1/10/20 1769	202001 300-13100-10100	*
HC B-RPLC 6 BULB/HID KIT
1/10/20 1770	202001 320-53800-46200	*
CP-RPLC 6 POOL POLE LIGHT
1/10/20 1770	202001 300-13100-10100	*
CP-RPLC 6 POOL POLE LIGHT
1/10/20 1771	202001 320-53800-46200	*
TER-RPLC 5 BULBS/HID KIT
1/10/20 1771	202001 300-13100-10100	*
TER-RPLC 5 BULBS/HID KIT
1/10/20 1772	202001 320-53800-46200	*
HS-RPLC 3 BULBS/HID KIT
1/10/20 1772	202001 300-13100-10100	*
HS-RPLC 3 BULBS/HID KIT

114.40
646.83
508.23
949.36
745.92
90.10
70.80
556.73
437.43
376.52

- - - -

295.84

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

- - - - - - - -

- -HE-RI-TAGE S-ER-VI-CE -SOL-UT-IO-NS-  LLC - -  -  -

------

- - - -

-4,937.76 004504

-

1/13/20 00092	12/10/19 DUKE-DUK 201911 320-53800-43000	*
DUKE ENERGY #12715 05144
12/10/19 DUKE-DUK 201911 320-53800-43000	*
DUKE ENERGY #31537 19104
12/10/19 121019A	201912 320-53800-41000	*
HC PHONE LINE 2365 DEC19
12/10/19 121019A 201912 300-13100-10100	*
HC PHONE LINE 2365 DEC19
12/10/19 121019A	201912 320-53800-41000	*
HS PHONE LINE 9325 DEC19
12/10/19 121019A 201912 300-13100-10100	*
HS PHONE LINE 9325 DEC19
12/10/19 121019A 201912 320-53800-41000	*
HS PHONE LINE 9385 DEC19
12/10/19 121019A 201912 300-13100-10100	*
HS PHONE LINE 9385 DEC19
12/18/19 TOHO-TOH 201911 320-53800-43100	*
TOHO METER#62644093 NOV19
12/31/19 RECDDREE 201912 320-53800-46200	*
POOL CLEANING SERVS DEC19
12/31/19 RECDDREE 201912 300-13100-10100	*
POOL CLEANING SERVS DEC19

818.83
301.49
33.84
26.58
33.84
26.58
33.84
26.58
440.28
1,BqB.00
1,452.00

REUNION RESORT	5,041.86 004505

REUE REUNION EAST	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 2/06/20
***  CHECK DATES 01/01/2020 - 01/31/2020 ***	REUNION EAST-GENERAL FUND
BANK A REUNION EAST CDD

PAGE	5

CHECK  VEND#  ..•..INVOICE•...• ...EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
1/13/20 00154	1/08/20 8377	202001 320-53800-48000
LANDSCAPE CONSULTING JAN 1/08/20 8377	202001 300-13100-10100
LANDSCAPE CONSULTING JAN

STATUS

*
*

AMOUNT	•••.CHECK•••••
AMOUNT	#
1,820.00
1,430.00

SUNSCAPE CONSULTING
1/13/20 00030 12/31/19 REU 7417 201907 320-53800-47400
RPR WASHOUT ALONG BEAM 12/31/19 REU 7417 201907 300-13100-10100
RPR WASHOUT ALONG BEAM
12/31/19 REU 7417 201907 320-53800-47400 RPLC 2 ILEX SCHIL/ZOD SOD
12/31/19 REU 7417 201907 300-13100-10100 RPLC 2. ILEX SCHIL/ZOD SOD

- -  -  -  -  - - -  - -  -3-,25-0.-00-
*	420.00
*	330.00
*	1,019.20
*	800.80

004506

1/20/20 00129

YELLOWSTONE LANDSCAPE
1/16/20 4654	202001 320-53800-46200
INST.4UMBRLLA/RPLC SHWRHD 1/16/20 4654	202001 300-13100-10100
INST.4UMBRLLA/RPLC SHWRHD

- - -  -  - -  - - -  -  -2-,5-70.-00- 004507
*	481.60
*	378.40

1/20/20 00161

SVC CALL-RPLC LOCK/HANDLE SVC CALL-RPLC LOCK/HANDLE SVC CALL-RPLC 2 GATE HNGE
SVC CALL-RPLC 2 GATE HNGE

BERRY CONSTRUCTION INC.

- - - -  -  - -  -  - -  -  -86-0.-00-

1/15/20	1793	202001 320-53800-48100	*	
1/15/20	1793	202001 300-13100-10100	*	
1/16/20	1803	202001 320-53800-46200	*	
1/16/20	1803	202001 300-13100-10100	*	

105.72
83.07
110.96
87.18

004508

1/16/20 1817

202001 320-53800-46200

*	271.60

SVC CALL-RPLC 8LAMP/SRFCE

1/16/20

1817

202001 300-13100-10100

*	213.40

SVC CALL-RPLC 8LAMP/SRFCE

HERITAGE SERVICE SOLUTIONS LLC

- - - -  -  -  -  -  - -  -  -8-71.-93- 004509

1/20/20 00042

1/01/20 1745657	202001 320-53800-46200
EMERG PHONE CARRIAGE PT 1/01/20 1745657	202001 300-13100-10100
EMERG PHONE CARRIAGE PT

*	293.40
*	230.52

KINGS III OF AMERICA, INC.
1/20/20 00002	12/10/19 14589649 201912 310-51300-48000
NOT.OF MEETING 12/19/19
ORLANDO SENTINEL COMMUNICATION

- - - -  -  -  - - -  - - -5-23-.9-2 004510
*	185.00
185.00 004511

REUE REUNION EAST	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 2/06/20
***  CHECK DATES 01/01/2020 - 01/31/2020 ***	REUNION EAST-GENERAL FUND
BANK A REUNION EAST CDD

PAGE	6

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

STATUS	AMOUNT	•..•CHECK••••• AMOUNT	#

1/20/20 00163

1/20/20 00154

1/20/20 00030

1/22/20 00103

1/22/20 00103

1/22/20 00103

1/22/20 00103

1/22/20 00103

1/13/20 1609	202001 320-53800-47500
PRS WSH-COM.AREA I4-TRADI 1/13/20 1609	202001 300-13100-10100
PRS WSH-COM.AREA I4-TRADI
PRESSURE WASH THIS
1/14/20 8404	202001 320-53800-48000
SCHDL/OVRSEE LRG TREE PRN 1/14/20 8404	202001 300-13100-10100
SCHDL/OVRSEE LRG TREE PRN
SUNSCAPE CONSULTING
1/01/20 REU 7481 202001 320-53800-46200 AQUATIC SERVICES-JAN20
1/01/20 REU 7481 202001 300-13100-10100 AQUATIC SERVICES-JAN20
YELLOWSTONE LANDSCAPE
1/22/20 01222020 202001 300-20700-10000
FY20 DEBT SERV SER2015A
REUNION EAST CDD C/0 USBANK
1/22/20 01222020 202001 300-20700-10000
FY20 DEBT SERV SER2015A
REUNION EAST CDD C/0 USBANK
1/22/20 01222020 202001 300-20700-10500
FY20 DEBT SERV SER2015-1
REUNION EAST CDD C/0 USBANK
1/22/20 01222020 202001 300-20700-10500
FY20 DEBT SERV SER2015-l
REUNION EAST CDD C/0 USBANK
1/22/20 01222020 202001 300-20700-10600
FY20 DEBT SERV SER2015-2

*	3,752.00
*	2,948.00

*	427.21
*	335.67

*	3,456.30
*	2,715.67

*	160,382.85

*	181,583.08

*	2,011.59

*	2,277.49

*	402.22

6,700.00 004512

762.88 004513

6,171.97 004514

160,382.85 004515

181,583.08 004516

2,011.59 004517

2,277.49 004518

REUNION EAST CDD C/0 USBANK	402.22 004519

1/22/20 00103

1/22/20 00103

1/22/20 01222020 202001 300-20700-10600
FY20 EHOF II SER 2015-2
REUNION EAST CDD C/0 USBANK
1/22/20 01222020 202001 300-20700-10600
FY20 DEBT SERV SER2015-2

*	181,933.00

*	455.40

181,933.00 004520

REUNION EAST CDD C/0 USBANK	455.40 004521

REUE REUNION EAST	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 2/06/20
***  CHECK DATES 01/01/2020 - 01/31/2020 ***	REUNION EAST-GENERAL FUND
BANK A REUNION EAST CDD

PAGE	7

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

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

1/22/20 00103	1/22/20	

1/22/20 00103	
1/22/20	

1/22/20 00103	
1/22/20	

1/27/20 00095	
1/23/20	
	1/23/20	

1/27/20 00166	
1/16/20	
	1/16/20	

1/27/20 00119	
1/17/20	

1/27/20 00163	
1/13/20	
	1/13/20	
	1/23/20	
	1/23/20	

1/27/20 00060	
1/01/20	
	1/01/20	
	1/03/20	
	1/03/20	

01222020 202001 300-20700-10700
FY20 DEBT SERV SER2015-3

*	180.01

REUNION EAST CDD C/0 USBANK
01222020 202001 300-20700-10700
FY20 EHOF II - SER2015-3

-  -  -  -  - - -  - -	- -1-80-.01- 004522

-

*	115,835.00

REUNION EAST CDD C/0 USBANK
01222020 202001 300-20700-10700
FY20 DEBT SERV SER2015-3

- -  -  -  -  -  - -  - -11-5,-83-5.-00-
*	203.80

004523

REUNION EAST CDD C/0 USBANK
Sll3988 202001 320-53800-57400 RPLC FUSE/BELT/INST.ARM
Sll3988	202001 300-13100-10100 RPLC FUSE/BELT/INST.ARM

- -  -  -  -  -  -  - -  - -  -2-03-.80-
*	94.25
*	74.05

004524

ACCESS CONTROL TECHNOLOGIES, INC.
320907ES 201912 320-53800-43200 GAS CHARGE 12/06-01/08/20 320907ES 201912 300-13100-10100 GAS CHARGE 12/06-01/08/20

-  -  -  - - -  -  -  - - - -1-68-.30-
*	604.69
*	475.12

004525

FLORIDA NATURAL GAS
89548	201912 310-51300-31500
TOW MTG/ROOM RENT/DOG PRK

-  -  -  -  - -  -  - -  - -1,-0-79.-81-
*	2,164.20

004526

LATHAM,LUNA,EDEN & BEAUDINE,LLP
1612	202001 320-53800-47500
PRS.WSH-DESRT MOUNTAIN CT
1612	202001 300-13100-10100
PRS.WSH-DESRT MOUNTAIN CT 1613	202001 320-53800-47500 PRS.WSH-TWIN EAGLES LOOP
1613	202001 300-13100-10100
PRS.WSH-TWIN EAGLES LOOP

-  -  -  -  -  -  - - -  -  -2,-16-4.-20- 004527
*	84.00
*	66.00
*	168.00
*	132.00

PRESSURE WASH THIS
347595	202001 320-53800-46200
HC A&B-INSPCT POOL HEATER 347595	202001 300-13100-10100 HC A&B-INSPCT POOL HEATER 347625	202001 320-53800-46200
HC B-REPLMB/RPLC TORO VLV 347625	202001 300-13100-10100
HC B-REPLMB/RPLC TORO VLV
REUE REUNION EAST	TVISCARRA

-  - - - -  -  -  -  -  - - -45-0-.00- 004528
*	109.20
*	85.80
*	167.97
*	131.98

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
***  CHECK DATES 01/01/2020 - 01/31/2020 ***	REUNION EAST-GENERAL FUND
BANK A REUNION EAST CDD

RUN 2/06/20	PAGE	8

CHECK  VEND# ...•.INVOICE....•••.EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
1/23/20 347570	202001 320-53800-46200
HS-KIDDIE POOL/DELIVERY 1/23/20 347570	202001 300-13100-10100
HS-KIDDIE POOL/DELIVERY
SPIES POOL LLC

STATUS	AMOUNT	....CHECK.....
AMOUNT	#
*	16.80
*	13.20
524.95 004529

TOTAL FOR BANK A TOTAL FOR REGISTER

714,645.30
714,645.30

REUE REUNION EAST	TVISCARRA

S ECTION 3

•	•	•	•	•	•	•	•	•	•	•	•

•

•	•
••••••••

Reunion East
Community Development District

Unaudited Financial Reporting

December 31, 2019

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Table of Contents

 	Balanee Sheet 

 	General FundIncome Statement 

 	Replacement   &  Maintenance Income Statement 

 	Debt Service Series 2002A-2 Income Statement 

 	Debt Service Series 2005 Income Statement 

Debt Service Series 2015A Income Statement

Debt Service Series 2015-1 Income Statement

 	Debt Service Series 2015-2 Income Statement 

 	Debt Service Series 2015-3 Income Statement 

Capital Projects Series 2005 Income Statement

11-12 	Month to Month

13-14	FY20 Assessment Receipt Schedule

Reunion East
COMMUNITY DEVELOPMENT DISTRICT COMBINED BALANCE SHEET
December 31, 2019

General	Replacement
& Maintenance	Debt
Service	Capital
Pro jects	(Memorandum Only)
2020	

ASSm&
CASH	

$2,214,607	

$405,407			

$2,620,014	
CUSTODY ACCOUNT	$463,058				$463,058	
STATE BOARD OF ADMINISTRATION		$2,664,598			$2,664,598	
DUE FROM GENERAL FUND			$465,745		$465,745	
DUE FROM REUNION WEST	$284,633	$70,852			$355,485	
INVESTMENTS						
SERJES 2002A-2						
Reserve			$3		$3	
Revenue			$100,442		$100,442	
SERIES 2005						
Reserve			$4		$4	
Revenue			$213,358		$213,358	
Construction				$10	$10	
SERIES 201SA						
Reserve			$175,000		$175,000	
Revenue			$1,809,032		$1,809,032	
Prepayment			$23		$23	
SERJES 2015-1						
Reserve			$345,275		$345,275	
Revenue			$150,613		$150,613	
SERJES 2015-2
Reserve	$374,013	$374,013	
Revenue	$36,643	$36,643	
SERIES 2015-3
Revenue	$6,069	$6,069
TOTAL ASSETS	$2,962,299	$3,140,856	$3,676,219	$10	$9,TT9,384

I !ABU IIIE$·
ACCOUNTS PAYABLE	
$23,114				
$23,114	
CONTRACTS PAYABLE	$1,323				$1,323	
DUE TO DEBT 2015A	$165,383				$165,383	
DUE TO DEBT 2015-1	$2,012				$2,012	
DUE TO DEBT 2015-2	$182,335				$182,335	
DUE TO DEBT 2015-3	SI 16,015				$116,015	
DUE TO REUNlON WEST	$16,442				$16,442	
ACCRUED INTEREST PAYABLE 2002A-2			$2,386,164		$2,386,164	
ACCRUED PRINCIPAL PAYABLE 2002A-2			$2,545,000		$2,545,000	
ACCRUED INTEREST PAYABLE 2005			$1,762,040		$1,762,040	
ACCRUED PRINCIPAL PAYABLE 2005			$2,045,000		$2,045,000	
FIJNQ EOIHTY·
FUND BALANCES:						
ASSIGNED	$242,752	$3,140,856			$3,383,608	
UNASSIGNED	$2,212,925				$2,212,925	
RESTRJCTED FOR DEBT SERVICE 2002A-2			($4,830,720)		($4,830,720)	
RESTRJCTED FOR DEBT SERVICE 2005			($3,593,678)		($3,593,678)	
RESTRJCTED FOR DEBT SERVICE 201SA			$2,149,439		$2,149,439	
RESTRJCTED FOR DEBT SERVICE 2015-1			$497,900		$497,900	
RESTRJCTED FOR DEBT SERVICE 2015-2			$592,991		$592,991	
RESTRJCTED FOR DEBT SERVICE 2015-3			$122,084		$122,084	
RESTRJCTED FOR CAPITAL PROJECTS				$10	$10	

TOTAL LIABILITIES & FUND EQUITY	
 						
& OTHER CREDITS	$21 962,299	$3,140,856	$3,676,219	$10	$9,TT9,384	

Reunion East
COMMUNITY  OEVELOPMENT OISTRICT

GENERAL FUND
Statement of Revenues & Expenditures
For The: Period Ending December 31, 2019
ADOPTED	PRORATED BUDGET	ACTUAL
 	BUDGET	THRU 12/31/19	THRU 12131/19	VARIANCE 
IIElWWES.		
Special Assessments• Tax Roll	$1,417,679	5940,066	$940,066	so	
Special Assessment$ - Direct	$600,993	5304,732	$239,094	($65,638)	
Interest	$750	5188	$185	($3)	
Miscellaneous Income	$0	$0	$2,400	$2,400	

TOTAL  REVENUES	 	$2,019 ,422	Sl,244  985	$1,181,744	, s6J 241, I
EXPENDIIIIAES·

APAflNISIB ATIVF·

Supcrvisoc F"5	$12,000	$3,000	$4,000	($1,000)
FICA	$918	$230	$306	($77)
Engineering	515,000	$3,750	$653	$3,097
Attorney	535,000	$8,750	$6,484	$2,266
Trustee Fees	$11,500	$0	$0	$0
Arbilragc	$3,600	$900	$0	$900
Collection Agent	$5,000	$5,000	$5,000	$0
Dineminarion	SI0,000	$2,500	$3,500	($1,000)
Property Appraiser Fee	Sl,000	$0	so	so
Property Taxes	$400	$400	$295	5105
Annual Audit	SS,200	Sl,S78	$1,S78	so
Districl M11nagcmeol Fe	$44,275	$11,069	$11,069	so
Information Technology	SJ,400	$850	$550	$300
Telephone	$300	$75	$7	$69
Poslage	$3,500	$875	$168	S707
Printing & Binding	52,500	$625	$204	S421
Insurance	$14,800	$14,800	$13,789	$1,011
Legal Advcnising	Sl,500	$37S	S\85	Sl90
01hcr Cu1TCnt Charges	5oOO	$1S0	so	$150
Office Supplies	$500	$12S	$48	sn
Travel Per Diem	$500	$12S	$0	$12S
Dues, Licenses & Subscriptions	$175	$175	$175	$0
TOTAL AOMINISTRATIVE	 	$177,668	$55 351	$48,011	s1.i4o I
lfAl IEtiM11elCE-Sf:f&BfQ E.reEl:iSf. :
Field Management	$39,851	$9,963	$9,963	so
Fl!tility Lease Agreement	$22,884	$5,721	SS,721	so
Telephone	$4,760	Sl,190	$1,235	($4S)
Electric	$341,600	SBS,400	SBl,750	$3,650
Water&Scwer	$44,800	$11,200	$11,748	(SS48)
Gas	$43,120	$10,780	$3,344	$7,436
Pool & Fountain Maintenance	$100,800	$25,200	$26,373	($1,173)
Environmenlal	$5,600	$1,400	$1,077	$323
Property Insurance	S25,620	$25,620	$24,923	S697
Irrigation Repairs	S8,400	$2,100	Sl,586	S514
Landscape Contract	5434.722	S108 ,681	$91,041	S\7,640
Lend5Capc Contingency	S28,000	$7,000	$47,498	($40,498)
L1mdscepe Consulting	$21,840	$5,460	S6,718	(Sl,2S8)
Gate and Gatehouse Expeffics	$17,920	$4,480	$648	$3,832
Roedways/Sidcwalks	$28,000	$7,000	$384	$6,616
Lighting	SS,600	$1,400	$0	Sl,400
MSA Building Repairs	$14,000	Sl,500	$821	S2,679
Pressure Washing	$19,600	$4,900	$196	S4,704
Maintenance (Inspections)	$980	$245	$160	$85
Repairs & Maintenance	$11,200	S2,800	Sl,688	Sl,112
PestComml	S406	$102	$0	$102
Signage	$4,480	Sl,120	$2,890	($1,770)
Sccurily	$78,400	$19,600	$19,600	so
GQMMIIN.cI.Y..C.EHI:£.B·
Landscape	$16,000	$4,000	$2,643	$1,357
Telephone	Sl,500	$375	$362	Sil
Electric	$25,000	$6,250	SS,844	S406
Warer&Sewer	$2,500	$625	$493	S\32
Gas	S3SO	$88	$71	$16
Contracl Cleaning	$10,000	$2,500	$2,400	$100
Mo.inlenance (lnspcclioos)	$1,250	$313	$903	($591)

41/JIJJ.'C.£tJ.Q N.C.E-ClBf CI. EX&.Ns.fS·
lrrigu1ion System Operations	$100,000	$25,000	$0	$25,000
Conlingency	so	$0	so	so
Tnuu(e::rOul	S382,m	so	so	so
TOTAL MAINTENANCE	 	$1, 841 . 754	$384 . 0 11	$352.081	531.930 

TOTAL EXPENDITURES	 	$2.019 422	$439,362	$400,092	$39.270 
EXCESS REVENUES (EXPENDITURES) 	so		$781653	

FUND BALANCE· Beginning	 	so		Sl , 674.024	 	
FUND BALANCE· Ending	so	S2 145S ,6TI

COMMUNITY DEVELOPMENT DISTRICT

REPLACEMENT & MAINTENANCE FUND
Statement of Revenues & Expenditures
For The Period Ending December 31, 2019

ADOPTED	PRORATED
 	BUDGET	TIIRU 12/31/19 	ACTUAL THRU 12/31/19	

VARIANCE	
REVENUES:						
Transfer In		$382,571	$0	$0	$0	
Interest		$25,000	$6,250	$12,892	$6,642	
TOTAL REVENUES		$407.571	$6.250	$127  892 	$6 , 642 1	

EXPENDITURES:						

Building Improvements		
$117,600	
$29,400	so	
$29,400	
Fountain Improvements		$14,000	$3,500	$0	$3,500	
Gate/Gatehouse Improvements		$5,600	$1,400	$0	$1,400	
Landscape Improvements		$140,000	$35,000	$7,952	$27,048	
Lighting Improvements		$4,480	$1,120	$0	$1 ,1 20	
Monument Improvements		$14,000	$3,500	$21,661	($18,161)	
Pool Furniture		$8,400	$2,100	$7,918	($5,818)	
Pool Repair & Replacements		$47,600	$11,900	$4,644	$7,256	
Roadways/Sidewalks Improvement		$8,680	$2,170	$1,529	$641	
Signage		$28,000	$7,000	$0	$7,000	
Contingency		$0	$0	$11,899	($11,899)	
TOTAL EXPENDITURES		$388.360	$97 ,090	$55 .602	$41.488	
						
EXCESS REVENUES (EXPENDITURES)		$19.21 I		($42 .711)		

FUND BALANCE• Beginning FUND BALANCE• Ending

 	$2.934.206	$3,183,567	

$2,953,417	$3 :1401  856 

COMMUNITY DEVELOPMENT DISTRICT

Debt Service 2002A-2
Statement of Revenues & Expenditures
For The Period Ending December 3 I, 20 I9

REVENUES:	ADOPTED BUDGET		PRORATED THRU 12131/19		ACTUAL THRU 12/31/19	
VARIANCE	
Special Assessments		$0		$0	$0	$0	
Interest		$0		$0	$447	$447	
TOTAL REVENUES		$0		$0	$447	$447 [	

EXPENDITURES:							

Interest Expense I I /0 I		
$0		
$0	
$0	
$0	
Principal Expense 05/01		$0		$0	$0	$0	
Interest Expense 05/0I		$0		$0	$0	$0	

TOTAL EXPENDITURES		
$0		
$0	
$0	so)	

OTHER FINANCING SOURCE$ (USE$)							
Transfer In (Out)		$0		$0	$0	$0	
Other Debt Service Costs		$0		$0	($4,514)	($4,514)	
TOTAL OTHER		$0		$0	($4,514)	($4.51411	
							
EXCESS REVENUES (EXPENDITURES)		$0			($4.066)		

FUND BALANCE - Beginning FUND BALANCE - Ending

 	$0	     ($4.8267  653     )

$0	($4 .830 ,720 )

ADOPTED	PRORATED	ACTUAL
 	BUDGET	THRU 12/31/19	THRU 12/31/19	VARIANCE	
REVENUES:		
Special Assessments	$0	$0	$0	$0	
Interest	$0	$0	$942	$942	

TOTAL  REVENUES	 	$0	$0	$942	$942 1

EXPENDITURES:		
Interest Expense 11/0 I	$0	$0	$0	$0	
Principal Expense 05/0I	$0	$0	$0	$0	
Interest Expense 05/0 I	$0	$0	$0	$0	
TOTAL EXPENDITURES	 	$0	$0	$0		so I

OTHER FINANCING SOURCES (USE$)

Transfer In (Out)	$0	$0	$0	$0	
Other Debt Service Costs	$0	$0	($8,710)	($8,710)	
TOTAL OTHER	$0	$0	($8,710)	($8,710)1	
					
EXCESS REVENUES (EXPENDITURES)	$0		($7,767)		
					
FUND BALANCE - Beginning	$0		($3,585,91 I)		
					
FUND BALANCE - Ending	$0		($3,593,678)		

REVENUES:	ADOPTED BUDGET	PRORATED THRU 12/31/19	ACTUAL THRU 12/31/19	
VARIANCE	
Special Assessments	$2,568,595	$1,701,552	$1,701,552	$0	
Interest	$1,000	$250	$3,290	$3,040	
TOTAL REVENUES	$2,5691  595 	$   11 701,802	$1.704.842	$3.040 1	

EXPENDITURES:					
Interest Expense l l/0l	$641,025	$641,025	$641,025	$0	
Principal Expense 05/0 l	$1,320,000	$0	$0	$0	
Interest Expense 05/0 l	$641,025	$0	$0	$0	
TOTAL EXPENDITURES	$2,602,050	$641,025 .	$641.025		

OTHER EINANCING SOURCES (USES)					
Transfer In (Out)	$0	$0	$0	$0	
Other Debt Service Costs	$0	$0	$0	$0	

TOTAL OTHER	

$0	
$0	
$0	so !	
					
EXCESS REVENUES (EXPENDITURES)	($32,455}		$1,063,817		
					
FUND BALANCE• Beginning	$891.203		$1,085.621		
					
FUND BALANCE - Ending	$858.748		$2.149 ,439		

REVENUES:	ADOPTED BUDGET	PRORATED THRU 12/31/19	ACTUAL THRU 12/31/19	
VARIANCE	
Special Assessments - Tax Collector	$28,771	$21,342	$21,342	$0	
Special Assessments - Direct Billed	$196,599	$95,773	$0	($95,773)	
Interest	$1,000	$250	$13,333	$13,083	
TOTAL REVENUES	$226,370	$117.365	$34,675	($82,69011	

EXPENDITURES:					

Special Call I 1/01	
$4,150,000	
$4,150,000	
$4,150,000	
$0	
Interest Expense I 1/0I	$204,105	$204,105	$204,105	$0	
Principal Expense 05/0I	$90,000	$0	$0	$0	
Interest Expense 05/0 I	$67,155	$0	$0	$0	

TOTAL EXPENDITURES	
 	$4,511,260	
$4,354,105	
$4 ,354 .105	$0 I	
EXCESS REVENUES (EXPENDITURES)	($4,284.890)		($4 ,3 I9,430 )		
					
FUND BALANCE - Beginning	$4,470.778		$4,817,330		

FUND BALANCE - Ending	 	$185.888	$497.900	

REVENUES:

Special Assessments - Tax Roll Special Assessments - Direct Billed Interest

TOTAL REVENUES

ADOPTED	PRORATED	ACTUAL
 	BUDGET	THRU 12/31/19	THRU 12/31/19	VARIANCE

$10,225	$4,267	$4,267	$0
$583,215	$291,608	$181,933	($109,675)
$1,000	$250	$6,291	$6,041

$594,440	$296,125	$192.491	($103,634)1

EXPENDITURES:

Special Call 11/01 Interest Expense 11 /01 Principal Expense 05/01 Interest fapense 05/0 I

TOTAL EXPENDITURES

OTHER EINANCJNG SOURCES (IISES)

Transfer In (Out)
Other Debt Service Costs

$1,550,000	$1,550,000
$250,470	$250,470
$200,000	$0
$199,320	$0

$2,199,790	$1,800.470

$0	$0
$0	$0

$1,550,000	$0
$250,470	$0
$0	$0
$0	$0
$1,800.470	$0 !

$0	$0
$0	$0

TOTAL OTHER	 	$0	$0	$0	$0	
EXCESS REVENUES (EXPENDITURES)	($1.605,3501	($1,607,979)		
FUND BALANCE • Beginning	$1.8251 ll  5	$ 2,200.970	
FUND BALANCE - Ending	$219,765	$592,991	

For TI1e Period Ending December 31, 20 I9

REVENUES:

Special Assessments - Tax Roll Special Assessments - Direct Billed Interest

TOTAL REVENUES

ADOPTED	PRORATED	ACTUAL
BUDGET	THRU 12/31/19	THRU 12/31/19	VARIANCE

$6,769	$1,910	$1,910	$0
$329,496	$164,748	$115,835	($48,913)
$500	$125	$283	$158

$336.765	$166,782	$118.028	($48,75411

EXPENDITURES:

Interest Expense 11/0I Principal Expense 05/0 I Interest Expense 05/0I

$100,485
$135,000
$100,485

$100,485
$0
$0

$100,485	$0
$0	$0
$0	$0

TOTAL EXPENDITURES	$335,970	$100.485

QIHEB EINANCING SOURCES (USES)

$100,485	$0 I

Transfer In (Out)
Other Debt Service Costs

$0	$0
$0	$0

$0	$0
$0	$0

TOTAL OTHER	 	$0	$0	$0	$0	
EXCESS REVENUES (EXPENDITURES)	$795	$17,543	
		
FUND BALANCE - Beginning	 	$104.353	$104.541		
FUND BALANCE - Ending	 	$105,148	$1 22.084		

For The Period Ending December 31, 2019

REVENUES:

ADOPTED	PRORATED	ACTUAL
 	BUDGET	THRU 12/31/19	THRU 12/31/19	VARJANCE	

Interest	$0	$0	$0	$0

TOTAL REVENUES	 	$0	$0	$0	

EXPENDITURES:

$0 '

Capital Outlay	$0	$0	$0	$0

•

TOTAL EXPENDITURES

OTHER FINANCING SOURCES (USES)

 	$0	$0	$0	

$0 '

Transfer In (Out)	$0	$0	$0	$0
TOTAL OTHER	 	$0	$0	$0		$0 I

EXCESS REVENUES (EXPENDITURES) 	$0		$0	

FUND BALANCE• Beginning	 	$0	$10	

FUND BALANCE • Ending	I	$0	$10

0<:1	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Au!l	Sept	Total

Revenues
Special Assessments - Tax Roll		$0	SI78,323	S761,743	so	so	so	so	so	so	so	so	so	S940,066 Special Assessments - Direct		$0	SI 13,330	$125,764	so	$0	$0	so	$0	$0	so	$0	$0	S239,094 lnterest	$68		$59		S57	so	$0	$0                     $0                     $0                      $0                      $0                      $0                      so                  S!85 Miscelhmeou Income so S2,400 so so so so so so so so so so $2,400

$68

$294,112

$887,564

$0

$0

$0

$0

$0

$0

$0

$0

$0

s1,1e117 44

Total Revenues

Expendi1Ures Administrative
Supervisor Fees	Sl,000	Sl,000	$2,000	so	so	so	so	so	so	so	so	so	$4,000 FICA			S77			577		$153	so	so	so	so	so	$0	so	so	so		$306 Engineering		$252		$150		$252	so	so	so                 so               so                $0                 so                so                $0                  $653 Attorney                                                         $2,913                    $1,406                    $2,164                         so                 so                 $0                         $0                         so                 $0                         so                  so                 $0                     $6,484 Trustee Fees                                                       $0                           $0                          $0                         $0                         so                 $0                         $0                         so                so                 $0                         $0                         $0                             $0  Arbitrage                                                        so                   so                   $0                        so                 $0                        so                 so                 so                so                 so                 so                 $0                            so Collection Agent                                 $5,000                          so                 $0                        so                 so                 $0                        so                 so               so                so                 so               so             S5,000 Dissemination $1,833 S833 S833 so so so so so so so so so Sl,500
Property Appraiser Fee	so	so	so	so	so	so	so	so	so	so	so	so	so
Property Tll.Xes		so		$295		$0	$0	so	$0	$0	$0	$0	$0	so	so		$295 Annual Audit	$1,500			$78		$0	$0	so	so	so	$0	$0	so	so	$0	Sl,578 District Management Fees	S3,690	Sl,690	Sl,690	so	so	so               $0               so               so               so               so                so             $11,069  Infonnation Technology                             Sl83                      $183                      5183                        so                 so                 so                so                 so                so                 so                 so                 so                 $550 Telephone                                                            S7                             so                  so                 $0                        so               so               so                so                 so                 so                 so                so                   S7   Postage                                                            SIOS                         S44                         $16                        so                 so                 so                 so                 so                 so                 so                 so                 so                 $168 Printing &. Binding                                          S53                         $76                         $76                        so                 $0                        so                 $0                         so                 $0                         so                 so                 so                 $204 Insurance                                                    Sl3,789                           $0                           $0                        $0                        $0                         $0                         $0                         so                 $0                         so                 $0                         so              $13,789  Legal Advertising                                                  so                   so                Sl85                        so               $0                        so                so                 so                 so                 so                 so                so                 $185 Other Current Oiarges                                           so                  so                 so               so               $0                         so                so                so                 so                so               so               so                  so Office Supplies                                                    $16                         Sl6                         $16                        so                 so                 so                 so                 so                 so                 so                so                 so                 $48 Travel Per Diem                                                             so                   so                  so                 so                 $0                        so                 so                 so                 so                 so                 so                so                  so
Dues, Licenses & Subscriptions	S175	$0	so	$0	$0	$0	so	so	so	so	so	so	S17S
SJ0,59 5	$7,848	$9,567	$0	$0	$0	$0	$0	$0	$0	$0	$0	s4a,o,, 1

Oc1	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total

Maintenance
Field Management	Sl ,321	$3,321	S3,J21	$0	$0	$0	$0	$0	so	$0	$0	$0	$9,963 Facility Lease Agreement	$1,907	$1,907	$1,907	$0	$0	$0	so	so	$0	so	$0	$0	$5,721 Telephone		$407		$416		$413	$0	$0	$0                             $0                            $0                             $0                             $0                             $0                            $0                       $1,235
Electric	$29,216	$28,533	$24,000	so	so	$0	so	$0	so	$0	$0	$0	$81,750 Water&Sewer		$3,157		$2,553		$6,039	so	$0	so	$0	$0	$0	$0	$0	$0	$11,748 Gas			S524		Sl,161		Sl,659	so	so	so                  $0                         $0                         so                 $0                         $0                         $0                     $3,344 Pool & Fountain Maintenance                       S7,844                    $8,492                   Sl0,037                       $0                        so                $0                        $0                        so                 so                so                 so                 so             S26,373 Environmenlal                                                Sl46                       $146                         $784                           so                 so                so                so                so                 $0                            so                so                so              Sl,077 Property Insurance                                    $24,054                         $870                            so                 so                $0                            so               so               so                so                   $0                            so                so             $24,923  Irrigation                                             $1,586                             $0                             so                so                $0                            $0                             $0                            so                $0                            $0                            $0                            $0                         $1,586 Landscape Contract                                 $30,347                    $30,347                    $30,347                           so                 $0                            $0                             $0                            so                $0                             $0                             $0                            $0                       $91,041 Landscape Contingency                                             $6,787                    $30,154                    $10,557                            $0                            $0                           $0                            so                  $0                             $0                             $0                             $0                             $0                    $47,498
Landscape Consulting	$1,820	$2,496	$2,402	$0	$0	$0	$0	$0	$0	so	so	$0	$6,718 Gatehouse and Gatehouse Expenses		$277		$371		$0	$0	$0	$0	so	$0	$0	so	so	$0		$648 Roadways/Sidewalks		$384			so		so	so	so	$0                    so               so                so                so                so                $0                    S384 Lighting                                                                  so                  so                 so                so                 so                so                so               so                so                 so                 $0                            so                   so  MSA Building Rep,irs                                 S282                           S64                        $475                           so                 so                 $0                            so                so                so                 so                 so                 $0                            S8 21 Pressure  Washing                                    $196                             $0                             so                 so                 $0                            $0                            so                 so                so                 so                 so                 $0                            S196 Maintenance (Inspections)                                              S87                              $0                           $73                           $0                           $0                           $0                            so                  so                  $0                             so                  $0                             $0                       $160
Repairs & Maintenance		$425		$0	$1,263	$0	$0	$0	$0	$0	$0	so	so	$0	Sl,688 Pest Control			so		so		so	$0	$0	$0	so	so	so	so	so	$0		$0 Signage	$2,386	$504		$0	$0	$0	so                so                so                so                so                 so                 $0                 S2,890 Security                                                                    S6,533                      $6,533                      S6,533                            $0                           so                 so                  so                  so                  so                  so                  so                  $0                 S19,600
Community Center
Landscape		$881		S881		$881	so	so	so	$0	so	so	$0	$0	so	$2,643 Telephone		SI 18		SJ23		Sl21	so	so	$0	so	so	so	$0	$0	so		SJ62 Electric	$2,363	SJ,947	S1,535	$0	so	so                 so                 so                $0                        $0                        so                 so               S5,844 Water & Sewer                                                        $165                          $157                         S171                           $0                           so                 so                 so                 so                 so                 $0                            so                 $0                            $493    Gas                                                                           $24                            $24                            $24                           $0                           $0                            $0                            $0                           so                  so                  so                  $0                             $0                               S71 Contract Cleaning                                    $875                          $700                         S825                           $0                           so                 $0                             $0                             so                 $0                             $0                                $0                             so               $2,400 Maintenance (Inspections) Sl55 $618 $130 $0 so so so so so so $0 $0 S903
Maintenance-Direct

Contingency	$0	so	so	so	so	so	so	so	so	so	$0	so	so	
Transfer Out	$0	$0	so	so	$0	so	$0	$0	$0	$0	$0	so	so	

$126,265	
$122,319	
$103,497	
$0	
$0	
$0	
$0	
$0	
$0	$0	$0	
$0	s3s2.oa1 I	

Total Expendttures	$ 15 6,861	
$130,167	
$113,064	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	$400 ,092 I	
Excess Revenues
(Expenditures)	$156,792	
$163,945	
$774500	
$0	so	so	
$0	
$0	
$0	
$0	
$0	
$0	
$781653	

Irrigation System Operations	$0	so	so	so	so	so	so	so	so	so	so	so	so

REUNION EAST
COMMUNITY  DEVELOPMENT DISTRICT

$

3,509.87

$

s
$
$
$
$
$
$
$

s

$
$
$
$
$
$
$

s

$

$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$

$
$
$
$
$
$
$

s

s
$
$
$
$

s
$

s
$
60,266.72 s

$

s
$
$

$

$
$
$
$
$

s
$
$
$
$
$

$

$
$
$
$
$
$
$

$
$
$
$
$

$
$

s

$

s
$
$
$
$

s

$

s
$
$
$
$
23,619.07 $

s
$
$
$
$
$
$
$
4,722.71 $

s

$

s

$

$

$

s

s

$

Totals

$

3,135,404.89 $

122,068.63 $

906.81 $ 2,953,976.35 S J,040,386.15 $1,883,134.83 $

s
$
2,113.58 $ 2,953,976.35

SPECIAL ASSESSMENT RECEIPTS· FY2020 TAX COLLECTOR
	Gross Assessments	$ 4,279,742	$ 1,507,319	$ 2,728,299	$	34,219	$	6,842	$	3,062		
		Net Assessments	$ 4,022,957	$ 1,416,880	$ 2,564,601	$	32,166	$	6,432	$	2,878		
					2015A	2015-1	2015-2	2015-3		
Date		Gross Assessments	Discounts/	Commfsslons	Interest	Net Amount	General fund	Debt Svc Fund	Debt Svc Fund	Debt Svc Fund	Debt Svc Fund	Total	
Received	Dist.	Received	Penalties	Paid	Income	Received	35.22%	63 .75%	0.80%	0.16%	0.07%	100%	
11/12/19	ACH	$	39,708.50	$	2,108.96	$	751.99	$	$ 36,847.55	$ 12,977.65	$ 23,490.00	$	294.62	$	58.91	$	26.36	$	36,847.55	
11/22/19	ACH	$	499,006.54	$	19,959.97	$	9,580.92	$	$ 469,465.65	$ 165,345.12	$ 299,280.36	$	3,753.70	$	750.57	$	335.90	$ 469,465.65	
12/6/19
12/9/19	ACH
ACH	$	2,027,772.44
$	3,6 22.47	$	81,110.22
$	40.97	$	38,933.25
$	71.63	$	$1,907,728.97
$	s	3,509.87	$  671,899.35
$	1,236.17	$1,216,161.01
s	2,237.51	$    15,253.61
s	28.06	$	3,050.01
$	5.61	$	1,364.99
$	2.51	$ 1,907,728.97	
12/23/19	ACH	$	266,757.29	$	10,038.63	$	5,134.36	$	s	251,584.30	$ 88,607.62	$ 160,382.85	$	2,011.59	$	402.22	$	180.01	$ 251,584.30	
1/10/20	ACH	$	271,480.47	$	8,180.47	$	5,266.02	$	$	258,033.98	$ 90,879.19	$ 164,494.47	$	2,063.16	$	412.54	$	184.62	$ 258,033.98	
1/13/20	ACH	$	27,057.18	$	629.41	$	528.55	$	$	25,899.22	$	9,121.67	$ 16,510.53	$	207.08	$	41.41	$	18.53	$	25,899.22	
1/21/20	ACH	$	$	$	$	906.81	$	906.81	$	319.38	$	578.08	$	7.25	$	1.45	$	0.65	$	906.81	
		$	$	$	$	$		$	$	$	$	$	$	
		$	$	$	$	$		$	$	$	$	$	$	

Ehof II • Spectrum LLC	$626,425 .00	$117,704.00	$191,546.00	$219,350.00 $97,825.00

DATE
RECEIVED	DUE DATE	CHECK
NO.	NET ASSESSED	AMOUNT	GENERAL	SERIES	SERIES RECEIVED		FUND	2015-1		2015-2	SERIES 201S-3	
1/6/20	11/1/19
2/1/20
5/1/20	WIRE	$ 313,212.00
$  156, 606.00
$ 156,6 06 .00	$ 313,212.00 $ 58,852.00  $ 95,773.00 $109,675.00
$	$	$	$
$	.	$	$	$	.	$48,912.00
$
$	
			$ 626,424.00	$  313,212.00    $  58,8S2.00    $	9S,773.00 $109,675.00	$48,912.00	

Ehof II • Spectrum LLC	$815,040.00	$219,504.00	$363,865.00	$231,671.00

DATE
RECEIVED	DUE DATE	CHECK
NO.	NET
ASSESSED	AMOUNT	GENERAL	SERIES
RECEIVED	FUND	201S-2	SERIES
2015-3	
12/13/19	11/1/19
2/1/20
5/1/20	WIRE	$ 407,520.00
$ 203,760.00
$ 203,760.00	$ 407,520.00 $109,752.00  $ 181,933.00
$	$	.	$	.
$	-	$	$	$ 115 ,8 3 5.00
$	.
$	
			$ 815,040.00	$ 407,520. 00 $ 109,752.00 $ 181,933.00	$115,835.00	

Orlando Reunion Development LLC	$7,439.00	$2,386.00	$S,053.00

DATE RECEIVED	DUE
DATE	CHECK NO.	NET
ASSESSED	AMOUNT
RECEIVED	GENERAL
FUND	SERIES
2015-1	
11/1/19
2/1/20
5/1/20	$	3,720.00
$    1,860.00
$     1,860.00	$	$
$	$
$	$	.	$	.
$
$	.	
	$	7,440.00	$	$		$	.	

EHOF Acquis iti ons II, LLC	$32,024.00	$32,024.00

DATE RECEIVED	DUE DATE	CHECK
NO.	NET ASSESSED	AMOUNT	GENERAL
RECEIVED	FUND	
12/13/19	11/1/19	WIRE	$ 16,012.00	$ 16,012.00 $ 16,01 2.00	
	2/1/20		$ 8,006.00	$	$	
	5/1/20		$ 8,006.00	$	$	
			$ 32,024.00	$ 16,012.00 $ 16,012.00	

EHOF Acquisitions II, LLC	$11,186.00	$11,186.00

DATE
RECEIVED	DUE DATE	CHECK NO.	NET
ASSESSED	AMOUNT	GENERAL
RECEIVED	FUND	
1/6/20	11/1/19
2/1/20
5/1/20	WIRE	$ 5,593 .00
$	2,797.00
$   2,797.00	$	5,593 .00 $ 5,593.00
$	$	.
$	$	.	
			$ 11,187.00	$ 5,593.00 $ 5,593.00	

Orlando Health Inc	$226,660.00	$226,660.00

DATE
RECEIVED	DUE
DATE	CHECK
NO.	NET ASSESSED	AMOUNT	GENERAL
RECEIVED	FUND	
11/27/19	11/1/19	1001300346	$ 113,330.00	$ 113,330.00 $113,330.00	
	2/1/20		$ 56,665.00	$	$	
	5/1/20		$ 56,665.00	$	$	
			$ 226,660.00	$ 113,330.00 $ 113,330.00	

SUMMARY	

GENERAL	DEBT SERVICE DEBT SERVICE DEBT SERVICE FUND	SERIES 2015-1 SERIES 201S-2 SERIES 201S-3	
TOTAL DIRECT BILLED		$609,464 . 00	$196,599.00	$583,215.00 $329,496.00 TOTAL RECEIVED	$  303,539.00    $		95,773.00  $ 291,608.00  $ 164,747.00	
VARIANCE	$(305 ,925 .00) $ (100,826.001 $(291,607.001 $(164,749.00I	

14

S.ECTION 4

Reunion East/West CDD Direct BIiied Assessments for FY 2019

Landownder	Product	Total O & M  Total  Debt    Total Due	O&M	Debt	Total	Pa id	
Orlando Health	Nov	$113,330	so	$113,330 Paid 11/27/19	
34-25-27-4936-0001-0040	Feb	$56,665	$0	$56,665	
 	$226,659	$0	$226,659      May	 	$56,665	$0	$56,665
Totals	 	$226,659	$0	$226,659      Total	 $226,659	$0	$226,659	
					O&M	Debt	Total	Paid	
Orlando Reunion Development LLC	$2,386	$5,053	$7,439	Nov	$1,193	$2,527	$3,720		
35-25-27-4885-P RCL-OC30 4MF				Feb	$597	$1,263	$1,860		
				May	$597	$1,263	$1,860		
Tot,I	 	$2,386	$5,053	$7,439	
EHOF/SPECTRUM					O&M	Debt	Total	Paid	
11-1-15 Interest								
27-25-27· 2985-TRAC-FD20/FC 296 Condos	$117,704	$504,490	$622,194	Nov	$191,231	$550,009	$741,240 Paid $318,805 • 1/6/20	
34-25-27-4936-000lFDlO	276 Sf	$21, 9 504	$S95,527	$815,031	Feb	$9S,616	$275,004	$370,620	
34-2S-27-4936-0001-								
0010/0020/0050/0031	Commercial	$45,254	$0	$45,254	May	$95,616	$275,004	$370,620	
 	$382,462    $1,100,017    $1,482,479      Total	 	$382,462	$1,100,017	$1,482,479	

District
Reunion East

District Reunion West	
Landownder
Reunion West Dev. Partners	
Total O & M Total Debt Total Due		
O&M	
Debt	
Total	Paid	
	27-25-27-4927•0001-WClO	$133,920      $392,813	$526,733	Dec	$66,960	$196,407	$263,367 Paid 10/31/19	
	27-25-27-3160-000A-0030		March	$33 ,480	$98,203	$131,683 Paid 1/23/20	
	27-25-27-4927-0001-SF20	 	June	 	$33,480	$98,203	$131,683
 	$133,920.00  $392,813.00 $526,733.00     Total	 $133,920	$392,813	$526,733