Reunion East Community Development District
Agenda January 11, 2024

Reunion East
Community Development District

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

January 4, 2024

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, January 11, 2024 at 1:00 PM at the Heritage Crossing Community Center, 7715 Heritage Crossing Way, Reunion, FL.
Zoom Information for Members of the Public: Link: https://us06web.zoom.us/j/81019901423 Dial-in Number: (646) 876-9923
Meeting ID: 810 1990 1423

Following is the advance agenda for the meeting:

Audit Committee Meeting

Roll Call
Public Comment Period
Review of Proposals and Tally of Audit Committee Members Rankings
DiBartolomeo, McBee, Hartley & Barnes
Grau & Associates
Adjournment

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the December 14, 2023 Audit Committee Meeting and Board of Supervisors Meeting
Acceptance of the Rankings of the Audit Committee and Authorizing Staff to Send a Notice of Intent to Award
Review of Current Parking and Towing Rules
Consideration of Proposals for Seven Eagles Fountain Refurbishment or Replacement
UCC
Yellowstone
Staff Reports
Attorney
Engineer
District Manager’s Report
Action Items
Approval of Check Register
Balance Sheet and Income Statement
Replacement and Maintenance Plan
Security Report
Other Business
Supervisor’s Requests
Next Meeting Date: February 8, 2024
Adjournment

Sincerely, Tricia L. Adams
District Manager

Audit Committee Meeting

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Section A

Reunion East Community Development District

DiBartolomeo, McBee, Hartley & Barnes, P.A. Certified Public Accountants
2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950 (772) 461-8833
591 SE Port St. Lucie Boulevard Port Saint Lucie, Florida 34984 (772) 878-1952

Contact:

Jim Hartley, CPA Principal
TABLE OF CONTENTS

Letter of Transmittal Professional Qualifications
Professional Staff Resources	1-2
Current and Near Future Workload	2
Identification of Audit Team	2
Resumes	3-5
Governmental Audit Experience	6
Additional Data
Procedures for Ensuring Quality Control & Confidentiality	7
Independence	7-8
Computer Auditing Capabilities	8
Contracts of Similar Nature	9
Technical Approach
Agreement to Meet or Exceed the Performance Specifications	10
Tentative Audit Schedule	11
Description of Audit Approach	12-15
Proposed Audit Fee	16
DMHB	DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS	

Reunion East
Community Development District Audit Selection Committee

Dear Committee Members:

We are pleased to have this opportunity to present the qualifications of DiBartolomeo, McBee, Hartley & Barnes, P.A. (DMHB) to serve as Reuinion East Community Development District’s independent auditors. The audit is a significant engagement demanding various professional resources, governmental knowledge and expertise, and, most importantly, experience serving Florida local governments. DMHB understands the services required and is committed to performing these services within the required time frame. We have the staff available to complete this engagement in a timely fashion. We audit several entities across the State making it feasible to schedule and provide services at the required locations.
Proven Track Record— Our clients know our people and the quality of our work. We have always been responsive, met deadlines, and been willing to go the extra mile with the objective of providing significant value to mitigate the cost of the audit. This proven track record of successfully working together to serve governmental clients will enhance the quality of services we provide.
Experience—DMHB has a history of providing quality professional services to an impressive list of public sector clients in Florida. We currently serve a large number of public sector entities in Florida, including cities, villages, special districts, as well as a large number of community development districts. Our firm has performed in excess of 100 community development district audits. In addition, our senior management team members have between 25 and 35 years experience in serving Florida governments. DMHB is a recognized leader in providing services to governmental and non-profit agencies within the State of Florida. Through our experience in performing audits, we have been able to increase our audit efficiency and therefore reduce cost. We have continually passed this cost saving on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with audit standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up to date on all changes that are occurring within the industry.

2222 Colonial Road, Suite 200• Fort Pierce, Florida 34950•772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., •Port St. Lucie, Florida 34984•772-878-1952•Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member AICPA Private Company Practice Section
WWW.DMHBCPA.NET

Timeliness – In order to meet the Districts needs, we will perform interim internal control testing by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 31st. Follow up review will be completed as necessary.

Communication and Knowledge Sharing— Another driving force behind our service approach is frequent, candid and open communication with management with no surprises. During the course of the audit, we will communicate with management on a regular basis to provide you with a status report on the audit and to discuss any issues that arise, potential management letter comments, or potential audit differences.

In the accompanying proposal, you will find additional information upon which you can evaluate DMHB’s qualifications. Our full team is in place and waiting to serve you. Please contact us at 2222 Colonial Road, Suite 200 Fort Pierce, FL 34950. Our phone number is (772) 461-8833. We look forward to further discussion on how our team can work together with you.

Very truly yours,

DiBartolomeo, McBee, Hartley & Barnes, P.A.
PROFESSIONAL QUALIFICATIONS

DiBartolomeo, McBee, Hartley & Barnes, P.A. is a local public accounting firm with offices in the cities of Fort Pierce and Port St. Lucie. The firm was formed in 1982.

Professional Staff Resources

Our services will be delivered through personnel in both our Port St. Lucie and Ft. Pierce offices, located at 591 S.E. Port St. Lucie Blvd., Port St. Lucie, FL 34984 and 2222 Colonial Road, Suite 200, Fort Pierce, Florida 34950, respectively. DMHB has a total of 19 professional staff including 9 with extensive experience serving governmental entities.

Professional Staff	Number of	
Classification	Professionals	
Partner	4	
Managers	2	
Senior	2	
Staff	11	
	19	

DiBartolomeo, McBee, Hartley & Barnes provides a variety of accounting, auditing, tax litigation support, estate planning, and consulting services. Some of the governmental, non-profit accounting, auditing and advisory services currently provided to clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under the OMB A-133 audit criteria

Issuance of Comfort Letters, consent letters, and parity certificates in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews

Assisting in compiling historical financial data for first-time and subsequent submissions for the GFOA Certificate of Achievement for Excellence in Financial Reporting

1
PROFESSIONAL QUALIFICATIONS (CONTINUED)

Professional Staff Resources (Continued)

Audits of franchise fees received from outside franchisees

Preparation of annual reports to the State Department of Banking and Finance

Audits of Internal Controls – Governmental Special Project

Assistance with Implementation of current GASB pronouncements

Current and Near Future Workload
In order to better serve and provide timely and informative financial data, we have comprised an experienced audit team. Our present and future workloads will permit the proposed audit team to perform these audits within the time schedule required and meet all deadlines.

Identification of Audit Team

The team is composed of people who are experienced, professional, and creative. They fully understand your business and will provide you with reliable opinions. In addition, they will make a point to maintain ongoing dialogue with each other and management about the status of our services.

The auditing firm you select is only as good as the people who serve you. We are extremely proud of the outstanding team we have assembled for your engagement. Our team brings many years of relevant experience coupled with the technical skill, knowledge, authority, dedication, and most of all, the commitment you need to meet your government reporting obligations and the challenges that will result from the changing accounting standards.

A flow chart of the audit team and brief resumes detailing individual team members’ experience in each of the relevant areas follow.

Jim Hartley, CPA – Engagement Partner (resume attached) Will assist in the field as main contact

Jay McBee, CPA – Technical Reviewer (resume attached) Christine Kenny, CPA – Senior (resume attached)

2
Jim Hartley
Partner – DiBartolomeo, McBee, Hartley & Barnes

Experience and Training

Jim has over 35 years of public accounting experience and would serve as the engagement partner. His experience and training include:

35 years of non-profit and governmental experience.
Specializing in serving entities ranging from Government to Associations and Special District audits.
Has performed audits and advisory services for a variety of public sector entities.
Has extensive experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines.
Experienced in maintaining the GFOA Certificate of Achievement.
120 hours of CPE credits over the past 3 years.
Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities, counties, special districts and community development districts. Jim has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Jim currently provides internal audit and consulting services to governmental entities and non-profit agencies to assist in implementing and maintaining “best practice” accounting policies and procedures. Jim provides auditing services to the Fort Pierce Utilities Authority, St. Lucie County Fire District, City of Port St. Lucie, Tradition CDD #1 – 10, Southern Groves CDD #1-6, Multiple CDD audits, Town of St. Lucie Village, Town of Sewall’s Point, Town of Jupiter Island along with several other entities, including Condo and Homeowner Associations.

Education and Registrations

Bachelor of Science in Accounting – Sterling College.
Certified Public Accountant
Professional Affiliations

Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service

Treasurer & Executive Board - St. Lucie County Chamber of Commerce
Budget Advisory Board - St. Lucie County School District
Past Treasurer - Exchange Club for Prevention of Child Abuse & Exchange Foundation Board
Board of Directors – State Division of Juvenile Justice
Jay L. McBee
Partner – DiBartolomeo, McBee, Hartley & Barnes

Experience and Training

Jay has over 45 years of public accounting experience and would serve as the technical reviewer on the audit. His experience and training include:

45 years of government experience.
Specializing in serving local government entities.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, special districts, and school districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the
Rules of the Auditor General.
Has extensive experience in performing pension audits.
Experienced in developing and maintaining the GFOA Certificate of Achievement.
120 Hours of relevant government CPE credits over the past 3 years.
Experience in municipal bond and other governmental-financing options and offerings.
Recent Engagements

Has provided auditing services on local governmental entities including towns, villages, cities, counties, special district and community development districts. Jay has assisted with financial preparation, system implementation, and a variety of government services to a wide range of governmental entities. Jay currently provides auditing services to the City of Port St. Lucie, City of Okeechobee Pension Trust Funds, St. Lucie County Fire District Pension funds, along with several other non-profit and governmental entities.

Education and Registrations

Bachelor of Science in Accounting and Quantitative Business Management – West Virginia University.
Certified Public Accountant
Professional Affiliations

Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service

Member of the St. Lucie County Citizens Budget Committee
Finance committee for the First United Methodist Church
Treasurer of Boys & Girls Club of St. Lucie County

Christine M. Kenny, CPA
Senior Staff – DiBartolomeo, McBee, Hartley & Barnes
Experience and training
Christine has over 18 years of public accounting experience and would serve as a senior staff for the Constitutional Officers. Her experience and training include:

18 years of manager and audit experience.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, towns and special districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the Rules of the Auditor General.
100 hours of relevant government CPE credits over the past 3 years.

Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities and special districts. Christine has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Christine currently provides services to multiple agencies to assist in implementing and maintaining “best practice” accounting policies and procedures.
Engagements include St. Lucie County Fire District, City of Fort Pierce, Town of Sewall’s Point, and Town of St. Lucie Village.

Education and Registrations

Bachelor of Science in Accounting – Florida State University
Professional Affiliations
Active Member of the Florida Institute of Certified Public Accountants
Active Member of the American Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
PROFESSIONAL QUALIFICATIONS (CONTINUED)

Governmental Audit Experience

DiBartolomeo, McBee, Hartley & Barnes, P.A., through its principals and members, has provided continuous in-depth professional accounting, auditing, and consulting services to local government units, nonprofit organizations, and commercial clients. Our professionals have developed considerable expertise in performing governmental audits and single audits and in preparing governmental financial statements in conformance with continually evolving GASB pronouncements, statements, and interpretations. All of the public sector entities we serve annually are required to be in accordance with GASB pronouncements and government auditing standards. We currently perform several Federal and State single audits in compliance with OMB Circular A- 133 and under the Florida Single Audit Act. Our professionals are also experienced in assisting their clients with preparing Comprehensive Annual Financial Reports (GFOA).

All work performed by our firm is closely supervised by experienced certified public accountants. Only our most seasoned CPA’s perform consulting services. Some of the professional accounting, auditing, and management consulting services currently provided to our local governmental clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under OMB A-133 audit criteria and the Florida Single Audit Act
Assisting in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement of Excellence in Financial Reporting
Audits of franchise fees received from outside franchisees
Assistance with Implementation of GASB-34
Internal audit functions
Fixed assets review and updating cost/depreciation allocations and methods
ADDITIONAL DATA

Procedures for Ensuring Quality Control & Confidentiality

Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. DiBartolomeo, McBee, Hartley & Barnes is formally dedicated to that commitment.

In an effort to continue to maintain the standards of working excellence required by our firm, DiBartolomeo, McBee, Hartley & Barnes, P.A. joined the Quality Review Program of the American Institute of Certified Public Accountants. To be a participating member firm, a firm must obtain an independent compliance review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements. The scope of peer review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

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

Independence

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

Our firm has provided continuous certified public accounting services in the government sector for 31 years, and we are independent of the Community Development Districts as defined by the following rules, regulations, and standards:
ADDITIONAL DATA (CONTINUED)

Independence (Continued)

Au Section 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants
ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants
Chapter 21A-21, Florida Administrative Code
Section 473.315, Florida Statutes
Government Auditing Standards, issued by the Comptroller General of the United States

Computer Auditing Capabilities

DiBartolomeo, McBee, Hartley & Barnes’ strong computer capabilities as demonstrated by our progressive approach to computer auditing and extensive use of microcomputers. Jay McBee is the MIS partner for DMHB. Jay has extensive experience in auditing and evaluating various computer systems and would provide these services in this engagement.

We view the computer operation as an integral part of its accounting systems. We would evaluate the computer control environment to:

Understand the computer control environment’s effect on internal controls
Conclude on whether aspects of the environment require special audit attention
Make preliminary determination of comments for inclusion in our management letter

This evaluation includes:

System hardware and software
Organization and administration
Access

Contracts of Similar Nature within References

Client	
Years	Annual Audit In Accordance With GAAS	
Engagement Partner	
Incl. Utility Audit/ Consulting	
GFOA
Cert.	
GASB 34
Implementation & Assistance	
Total Hours	
St. Lucie County Fire District Karen Russell, Clerk-Treasurer (772)462-2300	1984 -
Current	√	
Jim Hartley			√	
250-300	
City of Fort Pierce
Johnna Morris, Finance Director (772)-460-2200	2005-
current	√	
Mark Barnes		√	√	
800	
Fort Pierce Utilities Authority Nina Hurtubise, Finance Director (772)-466-1600	2005-
current	
√	
Jim Hartley	
√	
√	
√	
600	
Town of St. Lucie Village
Diane Robertson, Town Clerk (772) 595-0663	
1999 –
current	√	
Jim Hartley			√	
100	
City of Okeechobee Pension Trust Funds
Marita Rice, Supervisor of Finance (863)763-9460	
1998 –
current	
√	
Jay McBee				
60	
St. Lucie County Fire District 175 Pension Trust Fund
Chris Bushman , Captain (772) 462-2300	
1990 –
current	
√	
Jay McBee				
60	
Tradition Community Development District 1-10
Alan Mishlove,District Finance Manager
(407)382-3256	
2002 -
current	
√	

Jim Hartley			
√	

350	
Legends Bay Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Union Park Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Deer Island Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Park Creek Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Waterleaf Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	
TECHNICAL APPROACH
An Express Agreement to Meet or Exceed the Performance Specifications.
The audit will be conducted in compliance with the following requirements:

Rules of the Auditor General for form and content of governmental audits
Regulations of the State Department of Banking and Finance
Audits of State and Local Governmental Units-American Institute of Certified Public Accountants.
The audit report shall contain the opinion of the auditor in reference to all financial statements, and an opinion reflecting compliance with applicable legal provisions.
We will also provide the required copies of the audit report, the management letter, any related reports on internal control weaknesses and one copy of the adjusting journal entries and financial work papers.
The auditor shall, at no additional charge, make all related work papers available to any Federal or State agency upon request in accordance with Federal and State Laws and Regulations.
We will work in cooperation with the District, its underwriters and bond council in regard to any bond issues that may occur during the term of the contract.
The financial statements shall be prepared in conformity with Governmental Accounting Standards Board Statement Number 34, 63 and 65.

We will commit to issuing the audit for each Fiscal year by June 1st of the following year. In order to ensure this we will perform interim internal control testing as required by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 30th. Follow up review will be completed as necessary.
b. A Tentative Schedule for Performing the Key phases of the Audit
Audit Phase and Tasks

Planning Phase:
Meetings and discussions with Reunion East Community Development District personnel regarding operating, accounting and reporting matters
Discuss management expectations, strategies and objectives
Review operations Develop engagement plan
Study and evaluate internal controls Conduct preliminary analytical review
Detailed Audit Phase:
Conduct final risk assessment Finalize audit approach plan
Perform	substantive	tests	of	account
balances
Perform	single	audit	procedures	(if applicable)
Perform statutory compliance testing
Closing Phase:
Review subsequent events, contingencies and commitments
Complete	audit	work	and	obtain management representations
Review proposed audit adjustments with client
Reporting Phase:
Review or assist in preparation of financial statement for Reunion East Community Development District
Prepare management letter and other special reports
Exit conference with Reunion East Community Development	District officials and management
Delivery of final reports
Oct.
Nov.
Dec.
Jan.
Feb.
Mar.
Apr.
SPECIFIC AUDIT APPROACH
Our partners are not strangers who show up for an entrance conference and an exit conference. We have developed an audit plan that allows the partners to directly supervise our staff in the field. By assigning two partners to the audit, we will have a partner on-site for a significant portion of the fieldwork. This also gives the District an additional contact individual for questions or problems that may arise during the audit.

The scope of our services will include a financial, as well as, a compliance audit of the District’s financial statements. Our audit will be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Additionally, our audit will be conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of local government entity audits performed in the State of Florida.

Our audit approach places emphasis on the accounting information system and how the data is recorded, rather than solely on the verification of numbers on a financial statement. This approach enables us to:

Maximize our understanding of the District’s operating environment
Minimize time required conducting the audit since we start with broad considerations and narrow to specific audit objectives in critical areas

Our audit approach consists of four phases encompassing our audit process:

Planning Phase
Detailed Audit Phase
Closing Phase
Reporting

Planning Phase
Meetings and Expectations:
Our first step in this phase will be to set up a planning meeting with the financial and operating management of Reunion East Community Development District. Our goal here is to eliminate “surprises.” By meeting with responsible officials early on we can discuss significant accounting policies, closing procedures and timetables, planned timing of our audit procedures and expectations of our work. This will also be the starting point for our discussions with management related to SAS No. 99-Consideration of Fraud in a Financial Statement Audit. Inquiries will be made regarding managements knowledge of fraud and on management’s views regarding the risk of fraud.
Review Operations and Develop Engagement Plan
It is critical that we understand the District’s operating environment. To do this we will obtain and review such items as, organizational charts, recent financial statements, budget information, major contracts and lease agreements. We will also gather other information necessary to increase our understanding of the District’s operations, organization, and internal control.

Study and Evaluate Internal Control
As part of general planning, we will obtain an understanding and assessment of the District’s control environment. This assessment involves a review of management’s operating style, written internal control procedures, and the District’s accounting system. The assessment is necessary to determine if we can rely on control procedures and thus reduce the extent of substantive testing.

We then test compliance with established control procedures by ascertaining that the significant strengths within the system are functioning as described to us. Generally, transactions are selected and reviewed in sufficient detail to permit us to formulate conclusions regarding compliance with control procedures and the extent of operation compliance with pertinent laws and regulations. This involves gaining an understanding of the District’s procedures, laws and regulations, and testing systems for compliance by examining contracts, invoices, bid procedures, and other documents. After testing controls, we then evaluate the results of those tests and decide whether we can rely on controls and thus reduce other audit procedures.

Conduct Preliminary Analytical Review
Also during the planning stage, we undertake analytical procedures that aid us in focusing our energies in the right direction. We call these analytical reviews.

A properly designed analytical review can be a very effective audit procedure in audits of governmental units. Analytical reviews consist of more than just a comparison of current-year actual results to prior-year actual results. Very effective analytical review techniques include trend analysis covering a number of years and comparisons of information not maintained totally within the financial accounting system, such as per capita information, prevailing market interest rates, housing statistics, etc.

Some examples of effective analytical reviews performed together and/or individually include:

Comparison of current-year actual results with current-year budget for the current and past years with investigation of significant differences and/or trends
Trend analysis of the percentage of current-year revenues to current-year rates for the current and previous years with investigation of significant changes in the collection percentage
Trend analysis of the percentage of expenditures by function for the current and previous years with investigation of significant changes in percentages by department
Monthly analysis of receipts compared to prior years to detect trends that may have audit implications

Conclusions reached enable us to determine the nature, timing and extent of other substantive procedures.
Detailed Audit Phase

Conduct Final Risk Assessment and Prepare Audit Programs
Risk assessment requires evaluating the likelihood of errors occurring that could have a material affect on the financial statements being audited. The conclusions we reach are based on many evaluations of internal control, systems, accounts, and transactions that occur throughout the audit. After evaluating the results of our tests of control and our final risk assessment we can develop detailed audit programs.
Perform Substantive Tests of Account Balances
These tests are designed to provide reasonable assurance as to the validity of the information produced by the accounting system. Substantive tests involve such things as examining invoices supporting payments, confirmation of balances with independent parties, analytical review procedures, and physical inspection of assets. All significant accounts will be subjected to substantive procedures. Substantive tests provide direct evidence of the completeness, accuracy, and validity of data.

Perform Single Audit Procedures (if applicable)
During the planning phase of the audit we will request and review schedules of expenditures of federal awards and state financial assistance. These schedules will be the basis for our determination of the specific programs we will test.

In documenting our understanding of the internal control system for the financial statement audit, we will identify control activities that impact major federal and state programs as well. This will allow us to test certain controls for the financial audit and the single audit concurrently. We will then perform additional tests of controls for each federal and state program selected for testing. We will then evaluate the results of the test of controls to determine the nature, timing and extent of substantive testing necessary to determine compliance with major program requirements.
Perform Statutory Compliance Testing

We have developed audit programs for Reunion East Community Development District designed to test Florida Statutes as required by the Auditor General. These programs include test procedures such as general inquiries, confirmation from third parties, and examination of specific documents.

Closing Phase

During the closing phase we perform detail work paper reviews, request legal letters, review subsequent events and proposed audit adjustments. Communication with the client is critical in this phase to ensure that the information necessary to prepare financial statements in conformity with accounting principles generally accepted in the United States has been obtained.

Reporting Phase

Financial Statement Preparation
As a local firm, we spend a considerable amount of time on financial statement preparation and support. With this in mind, we can assist in certain portions of the preparation of financial statements or simply review a draft of financials prepared by your staff. We let you determine our level of involvement.

Management Letters

We want to help you solve problems before they become major.

Our management letters go beyond citing possible deficiencies in the District’s internal control structures. They identify opportunities for increasing revenues, decreasing costs, improving management information, protecting assets and improving operational efficiency.

The diversity of experience of our personnel and their independent and objective viewpoints make the comments, observations, and conclusions presented in our management letters a valuable source of information. We have provided positive solution-oriented objective recommendations to our governmental clients regarding investments, accounting accuracy, data processing, revenue bonds, payroll, utility billing, purchasing, budgeting, risk management, and internal auditing.

This review ensures the integrity of the factual data in the management letter but does not influence or impair our independence.

Exit Conferences and Delivery of Reports

We anticipate meeting with appropriate District personnel in February and issuing the final required reports by the May meeting of each year.
PROPOSED AUDIT FEE

DiBartolomeo, McBee, Hartley & Barnes P.A. will perform the annual audit of Reunion East Community Development District for the five years as follows:

September 2024	$ 4,600	
September 2025	$ 4,750	
September 2026	$ 5,000	
September 2027	$ 5,200	
September 2028	$ 5,350	

In years of new debt issuance fees may be adjusted as mutually agreed upon.

!!"#$%& "

Proposal to Provide
Financial Auditing Services:
REUNION EAST
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: January 4, 2024 5:00PM

Submitted to:
Reunion East
Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

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

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

January 4, 2024

Reunion East Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2024, with an option for four (4) additional annual renewals.

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

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

Why Grau & Associates:

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

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

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

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.
Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

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

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

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

3
Partners

10
Professional Staff

2
Administrative Professionals
9/13
Employees are CPAS

Year founded

Services Provided

297
Community Development Districts Served

Properly registered and
licensed professional corporation by the state of FLORIDA

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

See next page for report and certificate
⇒ External quality review program: consistently receives a pass
⇒ Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

Profile Briefs:

Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

YOUR ENGAGEMENT TEAM

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

Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.
An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

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

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.
Antonio ‘Tony ‘ J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

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

Clients Served (partial list)

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

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

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)
David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council	
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control District	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Brevard	San Carlos Park Fire & Rescue Retirement Plan	
CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District	
City of Lauderhill GERS	South Trail Fire Protection & Rescue District	
City of Parkland Police Pension Fund	Town of Haverhill	
City of Sunrise GERS	Town of Hypoluxo	
Coquina Water Control District	Town of Hillsboro Beach	
Central County Water Control District	Town of Lantana	
City of Miami (program specific audits)	Town of Lauderdale By-The–Sea Volunteer Fire Pension	
City of West Park	Town of Pembroke Park	
Coquina Water Control District	Village of Wellington	
East Central Regional Wastewater Treatment Facl.	Village of Golf	
East Naples Fire Control & Rescue District		

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	64
Total Hours	88 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

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

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

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

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

Specific Audit Approach

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

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

PHASE I:
Preliminary Planning
PHASE II:
Execution of the Audit Plan
PHASE III:
Completion and Delivery

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

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.
Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

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

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

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

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

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

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

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.
Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

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

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

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2024-2028 are as follows:

  Year Ended September 30,			Fee		
2024	$7,500	
2025	$7,600	
2026	$7,700	
2027	$7,800	
2028	$7,900	
TOTAL (2024-2028)	$38,500	

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

Supplemental Information

PARTIAL LIST OF CLIENTS

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

CONSULTING / MANAGEMENT ADVISORY SERVICES

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

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

ARBITRAGE

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

Current Arbitrage Calculations

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

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

Reunion East CDD Auditor Selection								
	
Ability of Personnel (20 pts)	
Proposer's Experience (20 pts)	
Understading of Scope of Work (20 pts)	
Ability to Furnish the Required Services (20 pts)	

Price (20 pts)	
Total Points Earned	
Ranking
(1 being highest)	

2024- $4,600			
					2025- $4,750			
					2026- $5,000			
DiBartolomeo, McBee, Hartley &					2027- $5,200			
Barnes					2028- $5,350			

2024- $7,500			
					2025- $7,600			
					2026- $7,700			
					2027- $7,800			
Grau & Associates					2028- $7,900			

Board of Supervisors Meeting

!!"#$%&
MINUTES OF MEETING REUNION EAST
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Board of Supervisors of the Reunion East Community Development District was held on Thursday, December 14, 2023 at 1:00 p.m. at the Heritage Crossing Community Center, 7715 Heritage Crossing Way, Reunion, Florida.

Present were:

Mark Greenstein	Chairman
Steven Goldstein	Vice Chairman
Trudy Hobbs	Assistant Secretary
John Dryburgh	Assistant Secretary
June Wispelwey by Zoom	Assistant Secretary Also present were:
Jill Burns	District Manager
Kristen Trucco	District Counsel

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the Audit Committee meeting to order at 2:10 p.m. A quorum was present.

SECOND ORDER OF BUSINESS	Public Comment Period
There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Audit Services
Approval of Request for Proposals and Selection Criteria
Approval of Notice of Request for Proposals for Audit Services
Public Announcement of Opportunity to Provide Auditing Services
Ms. Burns presented the standard Request for Proposals (RFP), for staff to issue the RFP for auditing services, in order to seek proposals, which would be presented to the Audit Committee at the next meeting. The Audit Committee would then review the proposals, rank the
Reunion East CDD	December 14, 2023
Audit Committee Meeting	Page 2 of 2

firms, using the Selection Criteria, which most Districts use and provide a recommendation to the Board. There was also a form of the notice that would run in the newspaper, informing any qualified audit firms that were interested in providing auditing services, to provide seven hard copies and one electronic copy of their proposal to GMS, Central Florida.

Ms. Burns noted a typo on the advertisement, which should be changed from January 24, 2024 to January 4, 2024.

FOURTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

2

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, December 14, 2023 at 1:00 p.m. via Zoom Communication Media Technology and at the Heritage Crossing Community Center, 7715 Heritage Crossing Way, Reunion, Florida.

Present and constituting a quorum:

Mark Greenstein	Chairman
Steven Goldstein	Vice Chairman
Trudy Hobbs	Assistant Secretary
John Dryburgh	Assistant Secretary
June Wispelwey by Zoom	Assistant Secretary Also present were:
Jill Burns	District Manager
Kristen Trucco	District Counsel
Steve Boyd by Zoom	Boyd Civil Engineering
Victor Vargas	Reunion Security
Aura Zelada	Reunion West POA
Alan Scheerer	Field Manager
Garret Huegel	Yellowstone Landscape Services
Pete Wittman	Yellowstone Landscape Services Residents

The following is a summary of the discussions and actions taken at the December 14, 2023 meeting. A copy of the proceedings can be obtained by contacting the District Manager.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order at 1:01 p.m. and called the roll. A quorum was present.

SECOND ORDER OF BUSINESS	Public Comment Period
There being no comments, the next item followed.
Reunion East CDD	December 14, 2023
Regular Meeting	Page 2 of 12

THIRD ORDER OF BUSINESS	Approval of Minutes of the November 9,
2023 Board of Supervisors Meeting
Ms. Burns presented the minutes from the November 9, 2023 meeting, which were included in the agenda package.

FOURTH ORDER OF BUSINESS	Public Hearing to Establish and Confirm
Rates for Irrigation Services
Ms. Burns indicated that the public hearing to establish and confirm rates for irrigation services was advertised.

Open Public Hearing

Ms. Trucco recalled that the Board adopted a resolution setting the public hearing for this meeting, to approve and confirm the current rates Kingwood was assessing residents in Reunion East for irrigation services. A one-page summary of benefits for the Irrigation Agreement was provided as requested by the Board. The initial goal of the Board was to ensure that Kingwood was acknowledging that the CDD had a legal interest in the irrigation system. Instead of initiating an expensive lawsuit, the Board directed District Counsel to negotiate an agreement, whereby Kingwood would continue to operate the system, but would be acknowledging the CDD's legal interest in the public portions of the irrigation system. It also added additional protections and advantages for the CDD, if Kingwood chose a different provider and provided a way for the CDD to terminate the agreement, if needed and have physical control of the system in the event that the agreement was terminated. Most importantly, if the rates changed from what was attached to the agreement, Kingwood would have to come back to the Board for approval, which provided more control to the CDD Board than it would have otherwise had if it went with a provider such as Toho.
Reunion East CDD	December 14, 2023
Regular Meeting	Page 3 of 12

Kingwood also agreed to reimburse the CDD for any damages that they caused the CDD and indemnify and hold the CDD harmless in the event that the District incurred some type of loss or damage or was sued as a result of Kingwood providing irrigation services to residents, which was an additional protection for the CDD. A chart was provided regarding the District's blended average, which was $38.42 and competitive with other providers in Central Florida. Toho’s blended average was $39.23 and Encore Club’s blended average in 2019 was $81.66. Therefore, there were significant savings by the CDD going with Kingwood, as opposed to some of the other providers. The first step with the Irrigation Agreement was to approve and confirm the current rates.

Public Comment
There being no comments, the next item followed.

Consideration of Resolution 2024-02, Adopting Rates for Irrigation Services
Mr. Greenstein felt they reached a point where they needed to be. They could use potable water, but it comes from the aqueduct and as long it rained, they were in good shape. They could also piggyback on the golf course system. Mr. Dryburgh pointed out that part of the agreement was Kingwood would have insurance and questioned the amount. Ms. Trucco confirmed that the amount was $2 million, but it depends on the type of insurance. There was employer’s liability of
$1 million and workers compensation of $100,000 per occurrence, as stated in Paragraph 12; however, the CDD needed to be listed as an additional insurer. Mr. Dryburgh asked if permits were required. Ms. Trucco explained that Kingwood was the permit holder for the entire system through the Southwest Florida Water Management District (SWFWMD). Mr. Greenstein recalled that it was included in the agreement and the Board was adopting the rates that were in effect for the past year and in order for Kingwood to raise the rates, they must provide supporting documentation. Mr. Goldstein noted it would nice if Toho had some reclaimed water to sell. Ms. Trucco pointed out that Kingwood was not charging the CDD for irrigation water.

Reunion East CDD	December 14, 2023
Regular Meeting	Page 4 of 12

Close Public Hearing

Mr. Greenstein recalled discussion in Reunion West about having the same administrative process that the CDD put into place on the east side in order to manage it as one entity.

FIFTH ORDER OF BUSINESS	Consideration  of  Proposals  for  Seven
Eagles	Fountain	Refurbishment	or Replacement
UCC
Yellowstone
Mr. Scheerer recalled that over the last couple of months, the CDD Board was discussing the two fountains in Linear Park. Proposals were provided to the Board at the last meeting and the Board requested warranty information. Under every option in the UCC proposal, there was a one- year warranty on materials and labor. There was also a long-term renovation requirement for new fountains of eight to ten years. If the Board just wanted to renovate two fountains and keep the current configuration, but add a vault and multi changing lights, the expected light expectancy decreases to six to eight years. The last option was to not include the vault, but to have a filter, water and lights. There would be a one-year warranty on the materials and labor, but the fountains would not have to be re-done for at least every five years. The costs have not changed. The option for the newer fountain would be a circular ring veil fountain with new brick, cap and center nozzle, to bring it more up to speed.
Mr. Greenstein stated at the last meeting, the Board delegated him authority to speak to Mr. Anthony Carll, General Manager for Reunion Resort, to see if they would contribute funds towards the fountains. He shared with Mr. Carll the scope of work and the options and that even though it was the CDD’s property and responsibility, the Board felt that Reunion Resort should contribute to the effort to refurbish, replace or repair both fountains because there were benefits to Reunion Resort. Mr. Carll indicated Kingwood's willingness to contribute to this effort and Mr. Greenstein hoped between now and the next meeting, they would receive definitive documentation
Reunion East CDD	December 14, 2023
Regular Meeting	Page 5 of 12

that Mr. Scheerer could review and compare, so that the Board could have options and make a decision at the next meeting. There was Board consensus to table this item to the next meeting.

SIXTH ORDER OF BUSINESS	Consideration	of	Vertical	Bridge
Easement Funding Agreement
Ms. Burns presented a Vertical Bridge Easement Funding Agreement between the District and Rowstar LLC. Under the terms of this agreement, Rowstar would fund due diligence costs up to the $5,000 cap that was noted in that agreement. Ms. Trucco explained that Rowstar LLC was requesting a non-exclusive easement from the CDD for a tract owned by the CDD, for the purpose of gaining access to a Florida Department of Transportation (FDOT) parcel that was abutting I-4, to install a cell tower. Along with the tract, the CDD owned an open space tract next to it. Mr. Dryburgh questioned who would own the cell tower. Ms. Burns explained that the cell tower was not going on CDD property and FDOT would just need access to the parcel. Mr. Goldstein questioned how big the cell tower was going to be and if it could be seen by homes. Mr. Greenstein pointed out that it was just an easement for FDOT to get to the property on which the cell tower would be placed. Mr. Goldstein understood that, but noted if it was 1 foot over the line, it would be the same as if it was on their property and he did not want to have a cellphone tower in his backyard, as parking lot lights were affecting residents’ views in the back of Grand Traverse Parkway. Mr. Greenstein noted that even though it was not on CDD property, they had some control. Mr. Goldstein asked if the Board could say no. Ms. Trucco indicated that she would ask Rowstar what benefits residents of the CDD would get from the cell tower, specifics about the size and exact location, whether it was a multi carrier cell tower and request compensation. Mr. Goldstein suggested that FDOT pay for their access.
Ms. Trucco explained that the Funding Agreement in the agenda package was in a form that her firm used previously and Rowstar LLC. would reimburse the CDD for costs incurred by the District for staff to analyze the project in an amount not-to-exceed $5,000. Ms. Burns clarified that the Board was approving the agreement and not the actual easement, subject to staff reviewing this request. Ms. Trucco pointed out that the Board did not have to approve it today and she could obtain the answers that the Board requested. Mr. Dryburgh felt there was no reason to delay it. Mr. Greenstein indicated that they wanted to maintain open mindedness and questioned allowing FDOT to put up the cell phone tower to improve communication. Mr. Dryburgh felt that was a good line of thought as they could charge $300,000. Mr. Greenstein agreed, as they could use the
Reunion East CDD	December 14, 2023
Regular Meeting	Page 6 of 12

funds for other CDD projects. Ms. Trucco noted it was a good point on whether the CDD Board had a right to say no and what they could potentially face if they did say no, as in Florida, people could file a lawsuit for an easement of necessity, if there was landlocked property and/or the adjacent property owners would not allow access. However, in this case, there appears was no necessity. They could get permission from the owners of I-4 and the parcel below the FDOT parcel, which was owned by Orlando Health, but Ms. Trucco believed that the most direct route was to go over CDD property. Mr. Greenstein was in favor, because CDD could further evaluate their project. Ms. Trucco pointed out that some of the $5,000 could be used for an appraisal if necessary.

SEVENTH ORDER OF BUSINESS	Consideration of Osceola County Property
Appraiser Data Sharing and Usage Agreement
Ms. Burns explained that this was an administrative matter to not disclose information from public records for certain professions, such as a judge or a police officer and this was the renewal from an existing agreement as Osceola County required that the District enter into an annual agreement.

EIGHTH ORDER OF BUSINESS	Ratification of Gas South Renewal
Ms. Burns recalled that the current Gas South Agreement expired in February and the renewal was executed by the Chairman in order to lock in rates prior to increases going into place for next fiscal year.

Reunion East CDD	December 14, 2023
Regular Meeting	Page 7 of 12

NINTH ORDER OF BUSINESS	Consideration of License Agreement with
Swim Kids
Ms. Burns received a request from a resident to offer swim lessons within the community. Swim Kids worked with other Districts to provide swim lessons and it was the goal to fill those spots with resident’s children; however, Swim Kids was operating a business and if there were not enough residents’ children, they could open it up to outside residents. Staff could work out an agreement with them to either pay a per head fee to the CDD or provide a discount to residents. Ms. Burns asked if this was something that the Board was interested in pursuing. Ms. Trucco indicated that she spoke to Ms. Jan Carpenter about this when she noticed that the CDD had not had any private vendors performing swim lesson services to the District in the past. Since the pools were financed with bonds and there was an Internal Revenue Service Code provision whereby a non-government could not use publicly financed property for private business gain. At the Reunion West CDD meeting, there was a similar discussion regarding The Stables whereby no more than 10% of the entire bond issuance could be used for a private purpose and Bond Counsel must perform an analysis to determine if the CDD was at the 10% yet. The issue was that Swim Kids is a non-governmental entity that would be using a public government financed property to make a profit. Mr. Goldstein pointed out they could go to Kingwood to use the water park. Mr. Dryburgh felt that it was important for children to have access to water and learn how to swim as there were many deaths in Florida and suggested referring Swim Kids to Kingwood, as Kingwood had multiple pools. Mr. Goldstein agreed, due to the 10% rule. Ms. Trucco was in favor of referring it to Kingwood, and they could charge Swim Kids, but if Kingwood says no, it would be brought back to the Board to discuss further options. There was Board consensus to refer Swim Kids to Kingwood.

TENTH ORDER OF BUSINESS	Appointment of Audit Committee
Ms. Burns reported that the District's audit was up for renewal and under the Florida Statutes, a separate Audit Committee was required to be established to issue a Request for Proposal (RFP). Generally, a Board appointed themselves as the Audit Committee.
Reunion East CDD	December 14, 2023
Regular Meeting	Page 8 of 12

ELEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Trucco was working on a resolution on the irrigation system issue and on the vertical bridge request. They were continuing to follow up with legal department at the Osceola County Sheriff’s Office (OCSO) on the Traffic Enforcement Agreement and received an apology on the length of time it was taking to provide comments and believed it had to go through multiple channels. Ms. Trucco also believed that it was taking longer because it was going to set a precedent for all CDDs in Osceola County. Mr. Goldstein suggested having a Parking Rule change, as residents were parking cars in the parking spaces at the mail kiosks. The current rule was that residents could park their car and leave it for three weeks and suggested initiating a rule that cars could not be parked overnight or abandoned. Ms. Trucco recalled seeing a rule about abandoned cars. Mr. Goldstein pointed out they needed to consider what was abandoned because if an owner was going out of town for three weeks but wanted to park their car on the street and utilize one of the parking spaces, it was not considered abandoned and suggested having a provision that a car could not be left for more than 24 hours.
Ms. Burns asked if there was a sign at the mail kiosk stating that there was no parking except for use of the mail kiosks. Mr. Scheerer confirmed that there was a sign, but not where the vacant spaces where. Ms. Trucco recalled a provision in the current rules that they could use to initiate towing and there was a recommendation that Mr. Scheerer install signs stating no overnight parking was permitted, as the Reunion West rules were just amended to allow for parking at the playground to users of the playground and mail kiosk only. Ms. Burns indicated that other Districts had a provision in their rules for a vehicle parked after seven days that had not moved or not functioning and suggested that the Board include the same provision. Mr. Dryburgh preferred to have a certain time frame as he was concerned that the more security had to keep track of, the more difficult it was for them to perform their job. Mr. Goldstein felt that they needed to allow overnight parking for guests, but if someone noticed a pickup truck in one of three spots for two weeks, something needed to be done. Ms. Trucco agreed and offered to work with GMS to review the existing rules and find grounds to tow a vehicle immediately, as an additional rule would require
Reunion East CDD	December 14, 2023
Regular Meeting	Page 9 of 12

a rule hearing and recommended placing the Parking and Towing Rules on the next agenda. If there needed to be a change, a public hearing could be set with a 28/29 days published notice.
Mr. Dryburgh noted at the intersection of Old Lake Wilson Road and Sinclair Road, there was a stoplight and across the road, coming into their project, a new stoplight was being installed at the entrance to the Encore project and questioned who authorized it, as most of the accidents occurred at their entrance on Spine Road. Mr. Goldstein believed that a stoplight was going in at this location because a crosswalk was needed in order for residents to cross to get to the Clubhouse. Mr. Scheerer noted it was a short-term portion of the expansion of Old Lake Wilson Road and there was already a digital pedestrian crossing sign at that intersection. Mr. Dryburgh suggested looking at temporary solutions and making the County aware of it, as it was a dangerous intersection. Mr. Goldstein agreed, as when he was turning into the other side of Reunion West yesterday, it was impossible to get in and out with the speed of the traffic. Mr. Dryburgh pointed out any time after 2:30 p.m. or 3:00 p.m., Monday through Friday, no one could make a left-hand turn, as there was a solid line of cars that were not stopping or slowing down. Mr. Greenstein questioned why this issue was being brought up again as it was discussed at a prior meeting. Mr. Dryburgh recalled that he brought it up and the County being contacted, but they never heard back. Mr. Greenstein questioned what they could do other than going to FDOT to state their case about why traffic control was needed at this intersection and recalled Ms. Wispelwey asking Mr. Boyd to see if there was any CDD property, not in the FDOT right-of-way (ROW), for an additional turn lane, as it was difficult to turn onto Spine Road from Old Lake Wilson Road. Mr. Scheerer pointed out on Spine Road, coming into the community, there was a section of asphalt off of Old Lake Wilson Road that had yet to be poured, that was on CDD property. Mr. Dryburgh suggested asking the County to step up their plans for some type of access control in order to have proper and safe transit during heavy business hours. Mr. Greenstein preferred that the county re-examine the speed limit, because on Fairfax Drive it was 35 MPH, approaching the bridge, it increased to 45 MPH and on Old Lake Wilson Road, approaching Spine Road, it increased to 55 MPH. Ms. Trucco believed that the first step was to contact the County regarding the necessary process. Mr. Dryburgh suggested reaching out to Mr. Boyd.
Reunion East CDD	December 14, 2023
Regular Meeting	Page 10 of 12

Engineer
Mr. Boyd offered to check on the County's plans for the widening of County Road (CR) 545; however, there was sufficient ROW to install a deceleration and right turn lane on the southbound lane of CR 545, with sufficient radius into the existing entrance when entering the property. However, exiting the property would be more challenging as a stop sign may be needed, which required a Transportation Consultant in order to justify a stop sign, which must be warranted in a similar way as a signal because of the liability of installing a three-way stop sign on a straight section of road. Mr. Goldstein pointed out that the Board preferred having a signal versus a stop sign. Mr. Boyd explained that a signal required a warrant analysis, which he would pursue. Mr. Goldstein requested that Mr. Boyd have them investigate why the speed limit was 55 MPH. Mr. Boyd recalled that the speed limit on CR 545 was 45 MPH.
Mr. Boyd received information from GMS on The Stables but was unable to identify requisitions that specifically listed the Reunion Riding Stables in the requisition itself. However, there was documentation reflecting that a little over $1 million in bond funds were used and was getting close to providing the final answer on how much the CDD actually spent on that project. Mr. Boyd added speed tables to the repaving plans and would discuss those locations with Mr. Scheerer and send it out to bid. Mr. Greenstein pointed out the more precise they could be in identifying the CDD funding, the better it would assist the Board in whether to engage Bond Counsel to provide an analysis of what bond debt remained and questioned the timetable. Ms. Trucco stated that once Mr. Boyd’s analysis was complete, staff would come back to the Board to see if they wanted to engage Bond Counsel to perform the Tax Analysis for $10,000 to $20,000, which was estimated to take 10 to 20 hours.
*Mr. Boyd left the meeting at this time.

District Manager’s Report
Action Items List
Ms. Burns presented the Action Items List for Reunion East and Reunion West, which were included in the agenda package. Mr. Scheerer reported that the Reunion Village Gate RFID reader and transponder were installed. Sarah at Reunion Village was instrumental in ensuring that they had the proper internet. Mr. Scheerer spoke with Mr. Boyd earlier about the bridge access, as the County needed additional approval because of the way rescue vehicles would access it. Mr. Boyd informed him that it was resubmitted to the County. There was confirmation from the fitness
Reunion East CDD	December 14, 2023
Regular Meeting	Page 11 of 12

company that they should have the mats and Ms. Burns informed him that the bids for janitorial would be reviewed at a later meeting. Mr. Dryburgh complimented Mr. Scheerer on doing a great job, especially putting everything together on the fountains. Mr. Scheerer appreciated it.

Approval of Check Register
Ms. Burns presented the Check Register from November 1, 2023 through November 30, 2023 in the amount of $346,051.84. During the week of November 8th, some checks were stolen out of the mail for a few Districts and as a result, all of the checks issued that week were voided and re-issued, in an abundance of caution. Ms. Hobbs suggested looking into direct deposit. Ms. Burns indicated that they were looking at different options such as no longer using a public drop box, changing their envelopes and looking at ACH options for certain vendors. Many accounts had Positive Pay to detect fraud, which did pick up a significant amount of fraud. A Police Report was filed. The only ones that did go through the banks were for smaller amounts. Staff would continue to monitor the situation.

Balance Sheet and Income Statement
Ms. Burns presented the Unaudited Financial Statements through October 31, 2023, which were for informational purposes. This was the first month in the new fiscal year and in November/December, they would start receiving funds from Tax Bills, for those who pay early to take advantage of discounts. Mr. Dryburgh looked at the projected expenses for electricity, which did not go up significantly, but it was over 12 months. Ms. Burns explained that it was still warm and there were some fluctuations.

Replacement and Maintenance Plan
Ms. Burns presented the Replacement and Maintenance Plan, which was for informational purposes.
Reunion East CDD	December 14, 2023
Regular Meeting	Page 12 of 12

Security Report
Mr. Vargas provided the November Security Report under separate cover.

Parking Rules
This item was discussed.

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

THIRTEENTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. Dryburgh recalled that security was going to send out notices to remind residents to activate their access cards and requested that the HOA send out one quarterly. Mr. Goldstein believed that access cards were renewed 12 months from the time it was issued. Ms. Hobbs pointed out that she just renewed her cards. Mr. Vargas indicated that residents were providing their card to housekeepers, handymen, etc. and by controlling the time, they could have residents provide their proof of ownership. Mr. Dryburgh did not want to make any changes, but to only notify residents at least once a year. Mr. Greenstein felt that it was a controllable item and every property owner went through the same process of re-initializing and updating their cards. Mr. Goldstein questioned why he received an email from Reunion Resort stating that there was a CDD meeting today. Mr. Greenstein believed that they send out reminders on Monday or Tuesday.

FOURTEENTH ORDER OF BUSINESS	Next Meeting Date – January 11, 2024
Ms. Burns stated that the next meeting was scheduled for January 11, 2024 at 1:00 p.m. at this location.

FIFTEENTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

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REUNION EAST COMMUNITY DEVELOPMENT DISTRICT CHAPTERV
PARKING AND TOWING RULES

Parking and Towing Rules adopted December 19, 2019 by Resolution 2020-04 Revised as of November 11, 2021 by Resolution 2022-03

Parking and Towing. The rules and regulations of this Chapter V are hereby adopted by the Reunion East Community Development District (the "District") and shall be referred to as the "District Parking and Towing Rules"

Applicability. The District Parking and Towing Rules shall be applicable on, over, or within those (a) designated paved parking or stalls owned by or dedicated to the District (the "Parking Areas"), (b) District right-of-way, including but not limited to the roads, streets, thoroughfares, swales, and sidewalks owned by or dedicated to the District or which the District is responsible for maintaining (the "District Right-of-Way"), as generally depicted on the parking and towing maps shown in Appendix 5.0 (the "Parking and Towing Maps -Revised November 11, 2021"), which is attached to these Rules and is specifically made a part hereof, as well as (c) any other property owned by or which the District is responsible for maintaining. For purposes of these District Parking and Towing Rules, "vehicle" shall include any self-propelled vehicle or motorized means of transport.

District Parking Lots or Areas. Non-commercial vehicles not otherwise prohibited from parking on District Right-of-Way or Parking Areas are permitted to park within designated District parking lots or parking areas, which includes the Heritage Crossing Clubhouse parking lot and Parking Areas throughout the community on District property. Parking within the Heritage Crossing Clubhouse parking lot shall be on a first come, first served basis for individuals utilizing the Heritage Crossing Clubhouse during Heritage Crossing Clubhouse operating hours. No trailers shall be parked in the Heritage Crossing Clubhouse parking lot or any of the defined Parking Areas of the District. Should the trailer be attached or hooked up to a vehicle and parked in violation of these Rules, the trailer and the vehicle are each subject to towing.

On-Street Parking.

On-street parking in the District is limited to one designated side of the street in those areas as marked in the District Parking and Towing Maps - Revised November 11, 2021, attached hereto as Appendix 5.0, parking in the non-designated side of the street shall be prohibited, in addition the following prohibitions apply through the District:
Guests and visitors shall follow all parking rules and regulations, including those of Osceola County and the State of Florida. The Board of Supervisors may grant temporary exceptions when it deems appropriate.

Commercial vehicles (which for purposes of this provision are defined as vehicles not designed and used for normal personal/family transportation, vehicles with work racks, tool racks and/or visible equipment, and/or vehicles bearing lettering, graphics, contact information, logos, advertising and/or any other commercial insignia), limousines, lawn maintenance vehicles, construction vehicles, trailers of any kind, vehicles for hire, or vehicles used in business of or for the purpose of transporting goods, equipment, passengers and the like, or any trucks or vans which are larger than one ton, or any dual­ wheel trucks shall not be parked on, over, or within the District Right-of-Way or any District parking lots or Parking Areas, except during the period of delivery or the provision of services to the adjacent residential unit(s). Such vehicles temporarily parked in accordance with this section shall be fully parked on a paved surface designed for parking or vehicular travel. No portion of the vehicle shall be parked on, over, or within a landscaped or grassed surface of the District, including but not limited to the swale.

Recreational vehicles, including campers, mobile homes and motor homes, regardless of size, all-terrain vehicles (ATVs or ATCs), go-carts, motorcycles, mini- motorcycles, mopeds, unregistered vehicles, boats, and trailers of any type, are prohibited at all times from parking or being parked on, over, or within any portion of the District Right-of-Way or District parking lots or Parking Areas; however, recreational vehicles may be temporarily parked in said areas for no more than eight (8) hours for the purposes of loading and unloading only.

Golf carts are prohibited at all times from parking or being parked on, over, or within any portion of the District Right-of-Way or District parking lots or Parking Areas. Golf carts being utilized at the time for the purposes of maintenance of properties within the boundaries of the District and which are owned and operated by the District, a homeowners or property owners' association, or an agent thereof, are exempt from this provision between the hours of6:00A.M. and 8:00P.M. of the same day.

Individuals working in the District may park within the areas actively under construction in the District as specifically permitted by the District Manager or his/her designee.

No portion of any vehicle shall be parked on the District Right-of-Way for any period of time within twenty (20') feet of any District mailbox kiosk within the District, unless parked within a designated District parking stall in accordance with Section 5.2 above. No portion of any vehicle shall be parked on the District Right­ of-Way in a manner that blocks access to any mailboxes.
No vehicle bearing a "For Sale" or similar sign shall be parked on, over, or within the District Right-of-Way or any District parking lots or Parking Areas.

Vehicles temporarily parked in accordance with Section 5.3.1 above shall not park in any manner which has the effect of disrupting the normal flow of traffic, which would block the ingress or egress of trucks, public service vehicles, and emergency vehicles, which would require other vehicles to leave the paved surface of the District Rights-of-Way to pass, or which would result in a vehicle being parked in a portion of more than one parking stall of a District Parking Areas. In addition, vehicles temporarily parked in accordance with Section 5.3.1 above:

Shall not park facing the wrong direction on the street.
Shall not park in any manner that blocks access to a driveway.
Shall not park in any manner that blocks a sidewalk.
	Shall not park with tires on the grass, as this may cause damage to the District's irrigation.
Shall not park within thirty (30') feet of the approach to a stop sign.

Any vehicle that cannot operate on its own power is prohibited from being parked on, over, or within the District Right-of-Way or any District parking lots or Parking Areas, and shall immediately be removed.

No vehicle bearing an expired registration, missing license plate, or a license plate that fails to match the vehicle registration shall be parked on, over, or within the District Rights-of-Way or any District parking lots or Parking Areas.

It is a violation of the District Parking and Towing Rules for a vehicle otherwise lawfully parked on, over, or within the District Rights-of-Way or any District parking lots or Parking Areas to be covered or partially covered with a tarpaulin or other type of vehicle cover. No vehicle parked on, over, or within the District Rights-of-Way or any District parking lots or Parking Areas shall be used as a domicile or residence either temporarily or permanently.

Parking in Other Areas of the District. Parking of any vehicle or trailer, including but not limited to those referenced in Section 5.3.1 above, is strictly prohibited on or within all non-paved District property, including but not limited to, landscaped or grassed areas within or adjacent to any District Right-of-Way. This prohibition shall remain in effect twenty-four
(24) hours per day, seven (7) days per week.
Enforcement

Towing. Any vehicle parked in violation of the District Parking and Towing Rules may be towed at the vehicle owner's expense by a towing contractor approved by the District Board of Supervisors pursuant to Section 715.07, Florida Statutes. Vehicles Nothing herein shall be interpreted to prevent the District from issuing warnings or from implementing an administrative grace period.
Suspension and Termination of Privileges. A resident's privileges at any or all District Amenity Facilities may be subject to various lengths of suspension or termination by the Board of Supervisors due to violations of these rules.

Suspension of Rules. The enforcement of the District Parking and Towing Rules may be suspended in whole or in part for specified periods of time, as determined by resolution of the Board of Supervisors of the District. In addition, the enforcement of the District Parking and Towing Rules may be suspended during emergency situations at the discretion of the District Manager.

Damage to District Property. Should the parking of any vehicle on, over, or within the District Rights-of-Way, District parking lots or Parking Areas, or District Property, or any portion thereof, even if on a temporary basis, cause damage to District infrastructure, landscaping or other improvement, the owner and driver of the vehicle causing such damage shall be responsible to fully reimburse the District to repair or replace such improvement. Damage includes, but is not limited to, staining caused by fluid leaking onto District parking areas. The decision on whether to repair or replace a damaged improvement shall be at the discretion of the District.

Vehicle Repairs. No vehicle maintenance or repair shall be performed on, over, or within any portion of the District Rights-of-Way, District parking lots or Parking Areas, or District property. No vehicles shall be stored, even temporarily, on blocks on, within, or over the District Rights-of-Way, District parking lots or Parking Areas, or District Property.

Other Traffic and Parking Regulations. Nothing in these District Parking and Towing Rules shall prohibit local law enforcement from enforcing the laws that are a part of the State Uniform Traffic Control Law, Chapter 316, Florida Statutes, or any other local or state law, rule or ordinance pertaining to vehicular traffic or parking enforcement.

Effective Date: November 11, 2021
Appendix 5.0

District Parking and Towing Maps-Revised November 11, 2021

[ATTACHED ON FOLLOWING PAGE(S)]

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REUNION EAST CDD

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REUNION EAST CDD

REUNION CDD ORANGE COUNTY, FLORIDA

NO PARKING DETAIL 2 OF 3

REUNION EAST CDD

REUNION CDD ORANGE COUNTY, FLORIDA

NO PARKING DETAIL 3 OF 3
Z:\PROJECTS\1003.001 Street PArking MAps\DEC 9 2021 NEW MAPS\PROPOSED SIDE STREET PARKING.dwg, 12/9/2021 11:59:42 AM, DWG To PDF.pc3

Z:\PROJECTS\1003.001 Street PArking MAps\DEC 9 2021 NEW MAPS\PROPOSED SIDE STREET PARKING.dwg, 12/9/2021 11:54:34 AM, DWG To PDF.pc3

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Project Name: Reunion Seven Eagles Fountains Reunion Florida

Date:	5-Dec-23 Attn: Alan Sheerer @ GMS
UCC Estimate No.:	001 Rev 01
No.	Detail
No.	Item Description	Quantity	Unit	Unit
Price	Total	
							
		We are pleased to submit the following pricing for your review as					
		its been 19 years since UCC quoted and constructed the walls and					
		columns and walkways of Seven Eagles and we are proud of them.					

Seven Eagles Way & Seven Eagles Ct Fountain					
							
		OPTION #1  DB 10' DIAMETER Circular Ring Veil Fountain					

1.00		Demo and replace existing 10' Diameter 3 tier bowl Ftn with 10' diameter
ring ftn with center jet Similar to Photo #1 but with Precast caps Includes Design/Eng/Permitting	

1.00	

Ls.	

115,000.00	

115,000.00	
		New Ftn will have brick walls to match Seven Eagles, Precast caps to
match Seven Eagles, cast in place concrete structure with interior waterproofing prior to interior marcite and waterline tile. The ftn will have a Black PVC "ring" feature with brass/bronze nozzles tightly spaced to send a circular "veil" of water to land just outside a center geyser jet. The feature will be powered by a pump system housed in a semi-submersible vault located behind the nearest brick site wall. The vault will also house an automatic chlorination system, timeclock and filtration package along with LED changeable colored lighting capabilities to highlight seasonal decorating.					
		includes replacing existing pavers as required to demo and reinstall
andcrossing of utilities. Landscape and irrigation repairs by others					
		sewer/water service to be available within 20' of vault or tie in to irrigation					

		1 YEAR Warranty on materials and labor
PERMIT REQUIRED & Incl for this option
Expected lifetime of new fountain is 8-10 years before interior finish and full equipment pac overhaul reno required again.					

							

		OPTION #2	DB 15' DIAMETER Circular Ring Veil Fountain					

2.00		Demo and replace existing 10' Diameter 3 tier bowl Ftn with 15' diameter
ring ftn with center jet. Cross between photos #1 & #2/2A. Includes design/Eng/permitting	

1.00	

Ls.	

142,000.00	

142,000.00	
		New Ftn will have brick walls to match Seven Eagles, Precast caps to
match Seven Eagles, cast in place concrete structure with interior waterproofing prior to interior marcite and waterline tile. The ftn will have a Black PVC "ring" feature with brass/bronze nozzles tightly spaced to send a circular "veil" of water to land just outside a center geyser jet. The feature will be powered by a pump system housed in a semi-submersible vault located behind the nearest brick site wall. The vault will also house an automatic chlorination system, timeclock and filtration package along with LED changeable colored lighting capabilities to highlight seasonal
decorating.					
		This option will require paver walkway alterations to create new walkway
around wider feature and rework at utility crossings.					
		Landscape and irrigation repairs by others					
		sewer/water service to be available within 20' of vault or tie in to irrigation					
							
		1 YEAR Warranty on materials and labor
PERMIT REQUIRED & Incl for this option
Expected lifetime of new fountain is 8-10 years before interior finish and equipment pac overhaul reno required again.					

							
							
		OPTION #3  Keep Existing	See Photo #3 add vault					

3.00		Completely clean up and overhaul existing Seven Eagles North 3 tier
water feature, includes:	
1.00	
LS	
61,500.00	
61,500.00	
		a)sandblast all precast caps, walls and tiered feature and finial. Remove
stucco from base structure.					
		b)grind, point and regrout and seal all joints and precast					
		c)demo and remove all existing interior finishes					
		d)apply new waterproofing, marcite and waterline tile to interior					
		e)installation of new pump, filtration and chlorination system inside a semi-subterranean vault located behind nearest site wall. Hedge
screening by others					
		f)includes 3 colored LED lighting for Seasonal Decorating enhancement					
		g)includes ground and bonding at feature					
		h) replace pavers at utility crossings and where stucco re & re occurs					
							
		1 YEAR Warranty on materials and labor PERMIT REQUIRED & Incl for this option
Expected lifetime of existing fountain with this reno is 6-8 years before substantial precast/finishes renovation required again.					

							
							
		OPTION #A  Keep Existing	See Photo #4 (add vault)					
4.00		Completely clean up and overhaul existing 3 tier water feature, includes:	1.00	LS	65,000.00	65,000.00	
		a)sandblast all precast caps, walls and tiered feature and finial					
		b)grind, point and regrout and seal all joints and precast					
		c)demo and remove existing interior finishes and sandblast for new					
		d)apply new waterproofing, marcite and waterline tile to interior					
		e)installation of new pump, filtration and chlorination system inside a
semi-subterranean vault or surface skid located behind nearest site wall (tree roots may determine semi-subterranean vault vs skid mount with hinged lockable lid) Hedge screening by others as req'd.					
		f)includes colored LED lighting for Seasonal Decorating enhancement					
		g)includes ground and bonding at feature as well as new auto-fill					

5.00		h) replace pavers at utility crossings and where stucco re & re occurs	

1.00	

LS			
		(drawback is no wall scupper)

1 YEAR Warranty on materials and labor PERMIT REQUIRED & Incl for this option
Expected lifetime of existing fountain with this reno is 6-8 years before substantial precast/finishes reno required again.					

							

							
		OPTION #B Keep Existing as is (no new vault)					
		Leave existing pump and services
sandblast all precast, remove efflorescence, grind, patch and point all precast. Seal all existing precast. Remove existing interior coatings and tile and replace with proper waterproofing, marcite and waterline tile.
Replace 3 bulbs in existing light niches. leave system on existing irrigation auto-fill

1 YEAR Warranty on materials and labor NO PERMIT REQUIRED FOR THIS OPTION
Expected lifetime of existing fountain with this reno is 5 years before precast / finishes reno required again.			27,500.00	27,500.00	

							

							

							
Qualifications:	-Tree root pruning if req'd by others (vault locations)
Testing & inspections by others
Civil curbs, bands and sidewalks by others
M.O.T and traffic control by others
Excludes Certified survey and or As-Builts
-UCC Group Inc not responsible for power, water, sewer supply services
-no allowance for sealer or Polymeric sand on pavers
-DB= Design Build
Quotation Valid for 30 days
-Terms NET 30 Days, no retainage

Pat DiPaolo
UCC GROUP INC.,
Orlando

Orlando ▪ 7380 Sand Lake Road, Suite 500 ▪ Orlando, FL ▪ 32819 ▪ P:407-248-0989 ▪ F:407-939-0730
Toronto ▪ Vancouver ▪ Orlando
www.uccgroup.com

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Reunion: Seven Eagles
Orlando, FL.
October 2023

Conceptual Rendering-Plants are depicted at mature stage

M.S.
A.N.
D.B.

Existing

Landscape Design Suggestions

Dwarf Bottlebrush (D.B.) Mixed Succulents (M.S.) Annuals (A.N.)

*Annuals should be changed out quarterly and mixed succulents should be replenished as needed.
Potential
Reunion: Seven Eagles
Orlando, FL.
October 2023

Conceptual Rendering-Plants are depicted at mature stage

M.S.
A.N.
D.B.

Existing

Landscape Design Suggestions

Dwarf Bottlebrush (D.B.) Mixed Succulents (M.S.) Annuals (A.N.)

*Annuals should be changed out quarterly and mixed succulents should be replenished as needed.
Potential

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Reunion East Action Items
Meeting Assigned	
Action Item	
Assigned To	
Status	
Comments	

2/13/20	
Access to Reunion Village/Davenport Creek Bridge	

Boyd/Scheerer	

In Process	Meyer construction portion of project completed July 2023. ACT agreement executed.	

Pavement Management & Traffic Calming	

Boyd	

In Process	
Scope for repairs approved 10.12.2023. Bid notice and documents pending release. Suggested speed table locations need to be determined in conjunction with road repairs.	

1/9/23	

Seven Eagles Fountain Replacement	

Scheerer	

In Process	Proposals reviewed 11.09.2023. Awaiting determination from KORR regarding participating in the project.	

5/22/23	

RFID & Transponder at Reunion Village Gate	

Scheerer	

In Process	Approved 07.13.2023; RFID/prox card reader installed - transponder reader installed - dataline needs troubleshooting but pending legal work.	

6/8/23	

Determine Best Use of The Stables Parcel	

Boyd	

In Process	
Confirm bond requisitions to determine amount of bond funds used to improve the parcel and construct The Stables.
Tentative amount $530 to
$600K reported 11.09.2023. Purchase price TBD based on bond fund use and market value.	

8/10/23	

Seven Eagles Fitness Center Signs & Fitness Center Mats	

Scheerer	

In Process	
Update signs in accordance with CDD Policies in English and Spanish ordered and pending installation.
Flooring proposal not yet
received.	
9/14/23	
Bid Amenity Janitorial	
Scheerer	
In Process	Proposals to be reviewed at future meeting.	

10/12/23	Confirm Intersection Design and Timing for OLWR & Spine Rd Intersection Improvement with OC	

Boyd	

In Process	

Further Board discussion took place 12.14.2023.	

10/12/23	KORR petition to consider property conveyance from RE to KORR	

Trucco, Boyd	

In Process	Developer funding agreement in place, request under review	

12/14/23	
Vertical Bridge for Access Easement to FDOT Parcel for Cell Tower	

Trucco, Boyd	

In Process	Developer funding agreement approved
12.14.23 - under review
with Vertical Bridge.	

12/14/23	Review Property Ownership in Accordance with Development Plan	

Trucco	

In Process		

Reunion West Action Items					
Meeting Assigned	
Action Item	
Assigned To	
Status	
Comments	

1/13/22	
Monitor Residential/ Industrial/Commercial Development Nearby Reunion			https://permits.osceola.org/Citizen Access/Default.aspx Parcel  Numbers: 282527000000600000 
51.02 acres 332527000000500000 
52.55 acres 3325273160000A0090 
19.04 acres	
12/9/21	Monitor Sinclair Road Extension Project			www.Osceola.org/go/sinclai rroad	
	
Monitor Old Lake Wilson Road Improvement Project			
www.improveoldlakewilsonroad.co m	
	
Pavement Management Plan	

Boyd	

Completed	Bid document for pavement maintenance to be finalized and released.	

8/10/23	Traffic Enforcement Agreement with OC (RE and RW)	

Trucco	

In Process		

8/10/23	Update Security Service Provider Agreements (RE and RW)	

Trucco	

In Process	
Language to include Rules for Public Access.	

8/10/23	

Whitemarsh Mound	

Scheerer	

In Process	Gas line/utility easement - reviewing options and costs for lowering.	

10/12/23	

Amend Parking Rules and Implement	

Adams/Trucco/ Scheerer	

In Process	Rule Hearing held 12.14.2023. Amended Rules pending final confirmation. Towing Service Agreement will need Amendment. Parking Signs need to be approved and installed.	

10/12/23	
Collect Vehicle and Speed Data from Radar Display Signs - Report to BOS	

Scheerer	

In Process	

pending	

12/14/23	Review Property Ownership in Accordance with Development Plan	

Trucco	

In Process		

12/14/23	Review CDD Property to Determine if a New CDD Amenity can be Constructed in RWCDD Encore Neighborhood	

Scheerer	

In Process	

Alan meeting with RWPOA to review locations	

!!"#$%& II
Reunion East
Community Development District
Summary of Invoices

December 01, 2023 - December 31, 2023

Fund	Date	Check No.'s	Amount	
General Fund	
12/7/23	
5886-5898	
$	195,801.47	
	12/13/23	5899-5901	2,991,439.37	
	12/20/23	5902-5911	33,038.30	
			$	3,220,279.14	
R&M Fund	
12/6/23	
238-239	
$	172,190.00	
	12/20/23	240-241	19,275.00	
			$	191,465.00	
Payroll	
December 2023			
	John Dryburgh	50741	$	184.70	
	June Wispelwey	50742	$	184.70	
	Mark Greenstein	50743	$	184.70	
	Steven Goldstein	50744	$	184.70	
	Trudy Hobbs	50745	$	184.70	
			$	923.50	
	TOTAL		$ 3,412,667.64	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 12/01/2023 - 12/31/2023 ***	GENERAL FUND
BANK A REUNION EAST CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME
PAGE	1

....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
12/07/23 00074 11/30/23 215790	202311 320-53800-47000
AQUATIC PLANT MGMT NOV23 11/30/23 215790	202311 300-13100-10100
AQUATIC PLANT MGMT NOV23
APPLIED AQUATIC MANAGEMENT, INC.	133.00 005886
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/07/23 00095 11/27/23 S103382	202311 320-53800-57400	*	224.00
TRBLSHT/INST.PDKRS2/ADJ.
11/27/23 S103382	202311 300-13100-10100	*	176.00
TRBLSHT/INST.PDKRS2/ADJ.
ACCESS CONTROL SYSTEMS, LLC	400.00 005887
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/07/23 00129 11/19/23 5416	202311 320-53800-46200	*	103.60
TER-POOL FURN/RPLC UMBRLL
11/19/23 5416	202311 300-13100-10100	*	81.40
TER-POOL FURN/RPLC UMBRLL
11/19/23 5417	202311 320-53800-46200	*	159.60
HC-INSP.DECK/RPR PAVERS
11/19/23 5417	202311 300-13100-10100	*	125.40
HC-INSP.DECK/RPR PAVERS
11/25/23 5421	202311 320-53800-57400	*	159.60
RPLC GH BRKN DOOR LCK SET
11/25/23 5421	202311 300-13100-10100	*	125.40
RPLC GH BRKN DOOR LCK SET
12/03/23 5423	202312 320-53800-57400	*	215.60
REINST.FACIA/GUTTER GRDHS
12/03/23 5423	202312 300-13100-10100	*	169.40
REINST.FACIA/GUTTER GRDHS
BERRY CONSTRUCTION INC.	1,140.00 005888
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/07/23 00134 12/06/23 3847	202310 310-51300-31100	*	2,732.50
GATE BID/RDWY IMPRV/PLANS
BOYD CIVIL ENGINEERING	2,732.50 005889
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/07/23 00119 11/15/23 122244	202310 310-51300-31500	*	2,326.00
MTG/TRAFFIC AGR/IRG RATES
11/15/23 122245	202310 310-51300-31500	*	462.00
PLAN REQUEST/FUND AGR/MOD
LATHAM,LUNA,EDEN & BEAUDINE,LLP	2,788.00 005890
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/07/23 00163 11/21/23 1990	202311 320-53800-47500	*	896.00
SOFT WSH-SE-ATRIUM/SIDEWK
11/21/23 1990	202311 300-13100-10100	*	704.00
SOFT WSH-SE-ATRIUM/SIDEWK
PRESSURE WASH THIS	1,600.00 005891
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
REUE REUNION EAST	TVISCARRA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/02/24	PAGE	2
*** CHECK DATES 12/01/2023 - 12/31/2023 ***	GENERAL FUND
BANK A REUNION EAST CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/07/23 00054 12/01/23 2023DEC	202312 320-53800-34500	*	6,533.33 SECURITY SERVICES DEC23
12/01/23 2023DEC	202312 300-13100-10100	*	5,133.33 SECURITY SERVICES DEC23
REUNION RESORT & CLUB MASTER ASSOC.	11,666.66 005892
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/07/23 00175 11/30/23 9982	202312 320-53800-46200	*	4,760.00
POOL MAINTENANCE DEC23
11/30/23 9982	202312 300-13100-10100	*	3,740.00
POOL MAINTENANCE DEC23
ROBERTS POOL SERVICE AND REPAIR INC	8,500.00 005893
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/07/23 99999 12/07/23 VOID	202312 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 005894
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/07/23 99999 12/07/23 VOID	202312 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 005895
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/07/23 00060 11/01/23 289165	202311 320-53800-46200	*	448.00
HS-15GAL SLFR ACID/BLEACH
11/01/23 289165	202311 300-13100-10100	*	352.00
HS-15GAL SLFR ACID/BLEACH
11/01/23 289166	202311 320-53800-46200	*	414.40
TER-260 BULK BLEACH/DLVR
11/01/23 289166	202311 300-13100-10100	*	325.60
TER-260 BULK BLEACH/DLVR
11/01/23 289242	202311 320-53800-46200	*	284.06
CP-REPLUMB DSCHRG/PIPE/FT
11/01/23 289242	202311 300-13100-10100	*	223.19
CP-REPLUMB DSCHRG/PIPE/FT
11/01/23 300466	202311 320-53800-46200	*	608.13
CP-INST.MOTOR/SEAL/ORING
11/01/23 300466	202311 300-13100-10100	*	477.82
CP-INST.MOTOR/SEAL/ORING
11/06/23 11808	202311 320-53800-46200	*	512.65
SE-INST.SUMP PUMP FOR FNT
11/06/23 11808	202311 300-13100-10100	*	402.80
SE-INST.SUMP PUMP FOR FNT
11/08/23 277258	202311 320-53800-46200	*	346.86
SE-QTRLY SAFE INSP/LID/RG
11/08/23 277258	202311 300-13100-10100	*	272.54
SE-QTRLY SAFE INSP/LID/RG
11/15/23 300555	202311 320-53800-46200	*	449.40
HC B-230 BLEACH/SLFR ACID
REUE REUNION EAST	TVISCARRA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/02/24	PAGE	3
*** CHECK DATES 12/01/2023 - 12/31/2023 ***	GENERAL FUND
BANK A REUNION EAST CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/15/23 300555	202311 300-13100-10100	*	353.10
HC B-230 BLEACH/SLFR ACID
11/15/23 300556	202311 320-53800-46200	*	484.40
SE-SODIUM BICARB/BLEACH
11/15/23 300556	202311 300-13100-10100	*	380.60
SE-SODIUM BICARB/BLEACH
11/15/23 300557	202311 320-53800-46200	*	174.13
TER-SLFR ACID/DE PWDR/SB
11/15/23 300557	202311 300-13100-10100	*	136.82
TER-SLFR ACID/DE PWDR/SB
11/16/23 300502	202311 320-53800-46200	*	1,539.44
SE-INST.2MOTOR/SEAL/IMPEL
11/16/23 300502	202311 300-13100-10100	*	1,209.56
SE-INST.2MOTOR/SEAL/IMPEL
11/16/23 300560	202311 320-53800-46200	*	124.60
HS-INSP POOL.PUMP/RMV DBR
11/16/23 300560	202311 300-13100-10100	*	97.90
HS-INSP POOL.PUMP/RMV DBR
11/16/23 300745	202311 320-53800-46200	*	239.37
TER-INSP.HEATER/RPLC GVNR
11/16/23 300745	202311 300-13100-10100	*	188.08
TER-INSP.HEATER/RPLC GVNR
11/16/23 300778	202311 320-53800-46200	*	124.60
SE-INSPECT FOUNTAIN PUMP
11/16/23 300778	202311 300-13100-10100	*	97.90
SE-INSPECT FOUNTAIN PUMP
11/20/23 300620	202311 320-53800-46200	*	223.69
HS-INST.COAST GUARD RING
11/20/23 300620	202311 300-13100-10100	*	175.76
HS-INST.COAST GUARD RING
11/20/23 300621	202311 320-53800-46200	*	223.69
TER-INST.COAST GUARD RING
11/20/23 300621	202311 300-13100-10100	*	175.76
TER-INST.COAST GUARD RING
11/22/23 300788	202311 320-53800-46200	*	702.80
SE-BLEACH/SLFR ACID/SOD.B
11/22/23 300788	202311 300-13100-10100	*	552.20
SE-BLEACH/SLFR ACID/SOD.B
11/27/23 300854	202311 320-53800-46200	*	291.20
HS-180GAL BULK BLEACH/DLV
11/27/23 300854	202311 300-13100-10100	*	228.80
HS-180GAL BULK BLEACH/DLV
11/27/23 300856	202311 320-53800-46200	*	159.60
SE-TRBLSHT/CLN TRAY/DEBRS
11/27/23 300856	202311 300-13100-10100	*	125.40
SE-TRBLSHT/CLN TRAY/DEBRS
SPIES POOL LLC	13,126.85 005896
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
REUE REUNION EAST	TVISCARRA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/02/24	PAGE	4
*** CHECK DATES 12/01/2023 - 12/31/2023 ***	GENERAL FUND
BANK A REUNION EAST CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/07/23 00142 11/28/23 IV001515 202311 320-53800-47700	*	1,750.00 TRBLSHT/PRGRM RPLC MODULE
11/28/23 IV001515 202311 300-13100-10100	*	1,375.00 TRBLSHT/PRGRM RPLC MODULE
UNITED FIRE PROTECTION, INC.	3,125.00 005897
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - OS 61718 202311 320-53800-47300	*	27,683.60
LANDSCAPE MAINT NOV23
OS 61718 202311 300-13100-10100	*	21,751.40 LANDSCAPE MAINT NOV23
OS 61718 202311 320-53800-47300	*	5,051.76 LNDSCPE MNT PH 1-5 NOV23
OS 61718 202311 300-13100-10100	*	3,969.24 LNDSCPE MNT PH 1-5 NOV23
OS 61718 202311 320-53800-47300	*	40,924.80 BED DRESSING NOV23
OS 61718 202311 300-13100-10100	*	32,155.20 BED DRESSING NOV23
OS 61718 202311 320-53800-47300	*	8,447.04 BED DRESSING PH 1-3 NOV23
OS 61718 202311 300-13100-10100	*	6,636.96 BED DRESSING PH 1-3 NOV23
OS 62301 202311 320-53800-47400	*	855.56
TREE PRUNING AND CLEANUP
OS 62301 202311 300-13100-10100	*	672.22
TREE PRUNING AND CLEANUP
OS 62786 202311 320-53800-47400	*	1,367.34 SE-INST.ELAEOCARPUS TREE
OS 62786 202311 300-13100-10100	*	1,074.34 SE-INST.ELAEOCARPUS TREE
YELLOWSTONE LANDSCAPE	150,589.46 005898
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/13/23 00103 12/11/23 12112023 202312 300-20700-10000	*	1,822,203.14
FY24 DEBT SERVICE SER15A
REUNION EAST CDD C/O USBANK	1,822,203.14 005899
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/13/23 00103 12/11/23 12112023 202312 300-20700-10800	*	669,236.23
FY24 DEBT SERVICE SER2021
REUNION EAST CDD C/O USBANK	669,236.23 005900
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/13/23 00150 12/11/23 12112023 202312 320-58100-10000	*	500,000.00
FY24 R&M BUDGETED AMOUNT
REUNION EAST CDD C/O STATE BOARD OF	500,000.00 005901
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00074 11/30/23 215908	202311 320-53800-47000	*	624.40
AQUATIC MGMT 11POND NOV23
REUE REUNION EAST	TVISCARRA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 12/01/2023 - 12/31/2023 ***	GENERAL FUND
BANK A REUNION EAST CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME
PAGE	5

....CHECK.....
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
11/30/23 215908	202311 300-13100-10100
AQUATIC MGMT 11POND NOV23 12/15/23 216343	202312 320-53800-47000
AQUATIC PLANT MGMT DEC23 12/15/23 216343	202312 300-13100-10100
AQUATIC PLANT MGMT DEC23
APPLIED AQUATIC MANAGEMENT, INC.	1,248.00 005902
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00095 11/30/23 S103909	202311 320-53800-57400	*	175.00
LINEAR SOFTWARE/STRIKE TM
11/30/23 S103909	202311 300-13100-10100	*	137.50
LINEAR SOFTWARE/STRIKE TM
ACCESS CONTROL SYSTEMS, LLC	312.50 005903
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00129	9/09/23 5367	202309 320-53800-46200	*	103.60
HC-RPLC 2 BRKN UMBRELLAS
9/09/23 5367	202309 300-13100-10100	*	81.40
HC-RPLC 2 BRKN UMBRELLAS
9/09/23 5368	202309 320-53800-57400	*	210.00
INSP A/C FOR BLOCKAGE/VAC
9/09/23 5368	202309 300-13100-10100	*	165.00
INSP A/C FOR BLOCKAGE/VAC
5369	202309 320-53800-46200
SE-INST.PAVERS/BATTERIES
5369	202309 300-13100-10100
SE-INST.PAVERS/BATTERIES
5370	202309 320-53800-46200
HC-INST.FLSH HNDL/SPUDDER
5370	202309 300-13100-10100
HC-INST.FLSH HNDL/SPUDDER
5371	202309 320-53800-57400
INST.DOOR HINGES/ADJ.OPNR
5371	202309 300-13100-10100
INST.DOOR HINGES/ADJ.OPNR
5430	202312 320-53800-46200
CP-REPAIR DOOR LOCK
5430	202312 300-13100-10100
CP-REPAIR DOOR LOCK

MONITOR SRVC JAN24
710.68

REUE REUNION EAST	TVISCARRA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/02/24	PAGE	6
*** CHECK DATES 12/01/2023 - 12/31/2023 ***	GENERAL FUND
BANK A REUNION EAST CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/20/23 00176 11/27/23 27781	202311 320-53800-48200	*	172.48
PREVENT MNT NOV23/2BATTRY
11/27/23 27781	202311 300-13100-10100	*	135.52
PREVENT MNT NOV23/2BATTRY
12/04/23 27825	202312 320-53800-48200	*	168.00
PREVENTATIVE MAINT DEC23
12/04/23 27825	202312 300-13100-10100	*	132.00
PREVENTATIVE MAINT DEC23
12/04/23 27826	202311 320-53800-48200	*	113.68
SVC CALL-RPR ROWER BATTRY
12/04/23 27826	202311 300-13100-10100	*	89.32
SVC CALL-RPR ROWER BATTRY
FITNESS SERVICES OF FLORIDA INC	811.00 005906
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00049 12/01/23 609	202312 310-51300-34000	*	4,106.50
MANAGEMENT FEES DEC23
12/01/23 609	202312 310-51300-35200	*	100.00
WEBSITE ADMIN DEC23
12/01/23 609	202312 310-51300-35100	*	150.00
INFORMATION TECH DEC23
12/01/23 609	202312 310-51300-31300	*	833.33
DISSEMINATION FEE DEC23
12/01/23 609	202312 310-51300-51000	*	1.02
OFFICE SUPPLIES
12/01/23 609	202312 310-51300-42000	*	69.07
POSTAGE
12/01/23 610	202312 320-53800-12000	*	3,591.58
FIELD MANAGEMENT DEC23
12/01/23 610A	202310 310-51300-42000	*	.47 USPS-3RD QTR 2023 941FORM
GOVERNMENTAL MANAGEMENT SERVICES	8,851.97 005907
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00119 12/13/23 122714	202311 310-51300-31500	*	3,288.69
MTG/FDOT EMIENT/KGWD IRRG
LATHAM,LUNA,EDEN & BEAUDINE,LLP	3,288.69 005908
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00002 11/15/23 83565078 202311 310-51300-48000	*	155.67
NOT.RULE DEVELOP 12/14/23
11/15/23 83565078 202311 310-51300-48000	*	791.50
NOT.OF RULE MAKE 12/14/23
ORLANDO SENTINEL COMMUNICATION	947.17 005909
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00092 12/01/23 1282	202311 320-53800-43300	*	1,774.08
SE CONTRACT CLEAN NOV23
12/01/23 1282	202311 300-13100-10100	*	1,393.92
SE CONTRACT CLEAN NOV23
REUE REUNION EAST	TVISCARRA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/02/24	PAGE	7
*** CHECK DATES 12/01/2023 - 12/31/2023 ***	GENERAL FUND
BANK A REUNION EAST CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/01/23 1282	202311 320-53800-43300	*	753.32
SE CLEANING SUPPLY NOV23
12/01/23 1282	202311 300-13100-10100	*	591.89
SE CLEANING SUPPLY NOV23
12/01/23 1283	202311 320-53800-12100	*	758.33
MANAGEMENT FEES NOV23
12/01/23 1283	202311 300-13100-10100	*	595.83
MANAGEMENT FEES NOV23
12/01/23 1284	202311 320-53800-46200	*	1,848.00
POOL CLEANING NOV23
12/01/23 1284	202311 300-13100-10100	*	1,452.00
POOL CLEANING NOV23
12/01/23 1306	202311 320-53800-43100	*	98.78
TOHO METER#62644090 NOV23
12/01/23 1314	202311 320-53800-43000	*	129.56
DUKEENERGY#9100 8323 9862
12/01/23 1315	202311 320-53800-43000	*	887.83
DUKEENERGY#9100 8324 0443
REUNION RESORT	10,283.54 005910
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00060 11/08/23 301069	202311 320-53800-46200	*	400.60
SE-RPLC STEP/LID/TORO VLV
11/08/23 301069	202311 300-13100-10100	*	314.75
SE-RPLC STEP/LID/TORO VLV
11/18/23 300255	202311 320-53800-46200	*	784.00
14 CHEMICAL CONTROLLER
11/18/23 300255	202311 300-13100-10100	*	616.00
14 CHEMICAL CONTROLLER
11/30/23 300254	202311 320-53800-46200	*	165.20
HC A-QTRLY SAFETY INSPECT
11/30/23 300254	202311 300-13100-10100	*	129.80
HC A-QTRLY SAFETY INSPECT
11/30/23 301007	202311 320-53800-46200	*	233.52
HC B-INST.NEW SPA TIMER
11/30/23 301007	202311 300-13100-10100	*	183.48
HC B-INST.NEW SPA TIMER
12/04/23 301094	202312 320-53800-46200	*	593.04
CP-280 BLK BLCH/SLFR ACID
12/04/23 301094	202312 300-13100-10100	*	465.96
CP-280 BLK BLCH/SLFR ACID
SPIES POOL LLC	3,886.35 005911
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	3,220,279.14
TOTAL FOR REGISTER	3,220,279.14 REUE REUNION EAST	TVISCARRA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/02/24	PAGE	1
*** CHECK DATES 12/01/2023 - 12/31/2023 ***	R&M FUND
BANK C REUNION EAST R&M
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/06/23 00040 11/16/23 4529	202311 320-53800-60000	*	76,014.40
SE-ROOF RPLC-SHNGL/MEMBRN
11/16/23 4529	202311 300-13100-10100	*	59,725.60
SE-ROOF RPLC-SHNGL/MEMBRN
11/16/23 4530	202311 320-53800-60000	*	7,644.00
GRDHSE-ROOF RPLC-SHINGLES
11/16/23 4530	202311 300-13100-10100	*	6,006.00
GRDHSE-ROOF RPLC-SHINGLES
ADVANTAGE ROOFING INC	149,390.00 000238
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/06/23 00001 11/19/23 5418	202311 320-53800-53000	*	12,768.00
SDWLK RPR-GATHERING-10SEC
11/19/23 5418	202311 300-13100-10100	*	10,032.00
SDWLK RPR-GATHERING-10SEC
BERRY CONSTRUCTION INC.	22,800.00 000239
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00001 12/07/23 5428	202312 320-53800-53000	*	7,392.00
RPLC 13 SECT.SDWLK-RESORT
12/07/23 5428	202312 300-13100-10100	*	5,808.00
RPLC 13 SECT.SDWLK-RESORT
BERRY CONSTRUCTION INC.	13,200.00 000240
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/20/23 00006 11/30/23 300953	202311 320-53800-64000	*	3,402.00
TER-INST.NEW POOL HEATER
11/30/23 300953	202311 300-13100-10100	*	2,673.00
TER-INST.NEW POOL HEATER
SPIES POOL, LLC	6,075.00 000241
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK C	191,465.00
TOTAL FOR REGISTER	191,465.00

REUE REUNION EAST	TVISCARRA

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Reunion East
Community Development District

Unaudited Financial Reporting
November 30, 2023

Table of Contents

1	Balance Sheet	

2-3	

General Fund Income Statement	

4-5	

Month to Month	

6	

Replacement & Maintenance Income Statement	

7	

Debt Service Series 2002A-2 Income Statement	

8	

Debt Service Series 2005 Income Statement	

9	

Debt Service Series 2015A Income Statement	

10	

Debt Service Series 2021 Income Statement	

11	

Capital Projects Series 2005 Income Statement	

12	

Capital Projects Series 2021 Income Statement	

13	

Long Term Debt	

14	

FY24 Assessment Receipt Schedule	
Reunion East
Community Development District Balance Sheet
November 30, 2023

Series 2005

(8,230,072)	$
(7,090,616)	$
994,729	$
1,316,380	$
-	$
-
-
$
$
$
$
10	$
(8,230,072)
(7,090,616)
994,729
1,316,380
10

Reunion East
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending November 30, 2023

Adopted	Prorated Budget	Actual		
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:					
Assessments - Tax Roll	$	1,967,895	$	216,401	$	216,401	$	-	
Assessments - Direct Billed	$	37,398	$	-	$	-	$	-	
Interest	$	45,105	$	7,517	$	16,773	$	9,256	
Rental Income	$	2,800	$	-	$	2,380	$	2,380	
Total Revenues	$	2,053,198	$	223,918	$	235,554	$	11,636	

Expenditures:					
Administrative:					
Supervisor Fees	$	12,000	$	2,000	$	2,000	$	-	
FICA Expense	$	918	$	153	$	153	$	-	
Engineering Fees	$	30,000	$	5,000	$	5,313	$	(313)	
District Counsel	$	45,000	$	7,500	$	8,744	$	(1,244)	
Annual Audit	$	7,900	$	-	$	-	$	-	
Arbitrage	$	1,350	$	-	$	-	$	-	
Trustee Fees	$	8,620	$	1,437	$	-	$	1,437	
Dissemination Agent	$	10,000	$	1,667	$	1,667	$	-	
Assessment Administration	$	7,500	$	7,500	$	7,500	$	-	
Management Fees	$	49,278	$	8,213	$	8,213	$	-	
Information Technology	$	1,800	$	300	$	300	$	-	
Website Maintenance	$	1,200	$	200	$	200	$	-	
Telephone	$	150	$	25	$	-	$	25	
Postage	$	1,500	$	250	$	60	$	190	
Insurance	$	18,550	$	18,550	$	16,674	$	1,876	
Printing & Binding	$	500	$	83	$	-	$	83	
Legal Advertising	$	5,000	$	833	$	947	$	(114)	
Other Current Charges	$	600	$	100	$	105	$	(5)	
Office Supplies	$	250	$	42	$	2	$	40	
Property Appraiser Fee	$	1,000	$	-	$	-	$	-	
Property Taxes	$	400	$	400	$	226	$	174	
Dues, Licenses & Subscriptions	$	175	$	29	$	175	$	(146)	
Total Administrative:	$	203,691	$	54,282	$	52,279	$	2,003	
Reunion East
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending November 30, 2023

Adopted	Prorated Budget	Actual		
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Maintenance - Shared Expenses					
Field Maintenance	$	43,099	$	7,183	$	7,183	$	0	
Management Services Agreement	$	9,100	$	1,517	$	1,517	$	0	
Telephone	$	8,400	$	8,400	$	1,205	$	7,195	
Electric	$	369,600	$	61,600	$	69,136	$	(7,536)	
Water & Sewer	$	40,538	$	6,756	$	6,306	$	450	
Gas	$	47,600	$	7,933	$	1,947	$	5,987	
Pool & Fountain Maintenance	$	201,824	$	33,637	$	36,534	$	(2,896)	
Pond Maintenance	$	14,000	$	2,333	$	1,777	$	556	
Property Insurance	$	56,766	$	56,766	$	61,378	$	(4,612)	
Irrigation Repairs & Maintenance	$	14,000	$	14,000	$	3,225	$	10,775	
Landscape - Contract	$	630,053	$	105,009	$	131,792	$	(26,783)	
Landscape - Contingency	$	28,000	$	4,667	$	2,223	$	2,444	
Gate & Gatehouse Maintenance	$	28,000	$	4,667	$	6,870	$	(2,203)	
Roadways/Sidewalks/Bridge	$	14,000	$	14,000	$	7,014	$	6,986	
Lighting	$	5,600	$	933	$	2,478	$	(1,545)	
Building Repairs & Maintenance	$	11,200	$	1,867	$	3,914	$	(2,047)	
Pressure Washing	$	28,000	$	4,667	$	896	$	3,771	
Maintenance (Inspections)	$	280	$	47	$	-	$	47	
Repairs & Maintenance	$	16,800	$	2,800	$	-	$	2,800	
Contract Cleaning	$	58,576	$	9,763	$	4,894	$	4,869	
Fitness Center Repairs & Maintenance	$	7,784	$	1,297	$	1,477	$	(180)	
Operating Supplies	$	1,400	$	233	$	-	$	233	
Signage	$	5,600	$	933	$	9,475	$	(8,542)	
Security	$	119,766	$	19,961	$	15,615	$	4,346	
Parking Violation Tags	$	280	$	47	$	-	$	47	
Total Maintenance - Shared Expenses	$	1,760,267	$	371,016	$	376,854	$	(5,838)	

Reserves					
Capital Reserve Transfer	$	500,000	$	-	$	-	$	-	
Total Reserves	$	500,000	$	-	$	-	$	-	
					
Total Expenditures	$	2,463,958	$	425,298	$	429,133	$	(3,835)	
					
Excess Revenues (Expenditures)	$	(410,761)		$	(193,579)		
					
Fund Balance - Beginning	$	410,761		$	2,648,391		
					
Fund Balance - Ending	$	0		$	2,454,812		
Reunion East
Community Development District Month to Month
Revenues:

Assessments - Tax Roll Assessments - Direct Billed Interest
Rental Income

$	-	$
$	-	$
$	8,414  $
$	1,960  $

216,401  $

-	$	-	$

-	$	-	$

-	$	-	$

-	$	-

,401
-
,773
2,380

Expenditures:

Administrative:
Supervisor Fees

$	1,000  $

1,000  $

-	$	-	$

-	$	-	$

-	$	-	$

-	$	-	$

-	$	-	$

2,000

FICA Expense	$	77	$	77	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	153	
Engineering Fees	$	5,313	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,313	
District Counsel	$	5,455	$	3,289	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,744	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Dissemination Agent	$	833	$	833	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,667	
Assessment Administration	$	7,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,500	
Management Fees	$	4,107	$	4,107	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,213	
Information Technology	$	150	$	150	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	300	
Website Maintenance	$	100	$	100	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	200	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Postage	$	38	$	23	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	60	
Insurance	$	16,674	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	16,674	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Legal Advertising	$	-	$	947	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	947	
Other Current Charges	$	-	$	105	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	105	
Office Supplies	$	1	$	1	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2	
Property Appraiser Fee	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Property Taxes	$	-	$	226	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	226	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total Administrative:	$	41,422	$	10,857	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	52,279	
Reunion East
Community Development District Month to Month
	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sept	Total	
Maintenance - Shared Expenses			
Field Maintenance	$	3,592	$	3,592  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,183	
Management Services Agreement	$	758	$	758  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,517	
Telephone	$	734	$	471  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,205	
Electric	$	38,594	$	30,542  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	69,136	
Water & Sewer	$	2,923	$	3,383  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,306	
Gas	$	706	$	1,241  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,947	
Pool & Fountain Maintenance	$	17,729	$	18,804  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	36,534	
Pond Maintenance	$	889	$	889  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,777	
Property Insurance	$	61,378	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	61,378	
Irrigation Repairs & Maintenance	$	2,777	$	448  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,225	
Landscape - Contract	$	41,210	$	90,582  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	131,792	
Landscape - Contingency
Gate & Gatehouse Maintenance Roadways/Sidewalks/Bridge Lighting
Building Repairs & Maintenance Pressure Washing
Maintenance (Inspections) Repairs & Maintenance Contract Cleaning
Fitness Center Repairs & Maintenance Operating Supplies
Signage Security
Parking Violation Tags
$	-	$
$	2,138  $
$	5,678  $
$	876  $
$	309  $
$	-	$
$	-	$
$	-	$
$	2,366  $
$	336  $
$	-	$
$	3,651  $
$	7,807  $
$	-	$
2,223  $
4,732  $
1,336  $
1,602  $
3,604  $
896  $
-	$
-	$
2,527  $
1,141  $
-	$
5,824  $
7,807  $
-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
-	$	-	$
2,223
6,870
7,014
2,478
3,914
896
-
- 4,894
1,477
- 9,475
15,615
-

Reunion East
Community Development District Replacement & Maintenance Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending November 30, 2023

Adopted	Prorated Budget	Actual		
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:					
Transfer In	$	500,000	$	-	$	-	$	-	
Interest	$	92,500	$	15,417	$	21,450	$	6,033	
Total Revenues	$	592,500	$	15,417	$	21,450	$	6,033	

Expenditures:					

Contingency	
$	600	
$	100	
$	77	
$	23	
Building Improvements	$	30,800	$	5,133	$	29,796	$	(24,662)	
Pool Furniture	$	10,080	$	1,680	$	-	$	1,680	
Pool Repair & Replacements	$	53,200	$	8,867	$	58,261	$	(49,394)	
Lighting Improvements	$	7,049	$	1,175	$	-	$	1,175	
Landscape Improvements	$	25,200	$	4,200	$	-	$	4,200	
Roadway Improvements	$	272,973	$	45,496	$	12,768	$	32,728	
Signage	$	56,000	$	9,333	$	26,446	$	(17,113)	
Stormwater Improvements	$	-	$	-	$	8,697	$	(8,697)	
Capital Outlay	$	91,000	$	15,167	$	83,658	$	(68,492)	
Total Expenditures	$	546,902	$	91,150	$	219,702	$	(128,552)	
					
Excess Revenues (Expenditures)	$	45,598		$	(198,252)		
					
Fund Balance - Beginning	$	3,016,347		$	3,410,826		
					
Fund Balance - Ending	$	3,061,945		$	3,212,574		
Reunion East
Community Development District Debt Service Fund - Series 2002A-2
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending November 30, 2023

Revenues:

Interest
$	-	$
-	$	873	$
873

Expenditures:

Series 2002A-2
Debt Service Obligation

$	-	$

-	$	-	$	-

Total Expenditures	$	-	$	-	$	-	$	-	

Other Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	-	

$	

-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
						
Excess Revenues (Expenditures)	$	-	$	873			
						
Fund Balance - Beginning	$	-	$	(8,230,945)			
						
Fund Balance - Ending	$	-	$	(8,230,072)			
Reunion East
Community Development District Debt Service Fund - Series 2005
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending November 30, 2023

	Adopted		Prorated Budget	Actual			
		Budget		Thru 11/30/23	Thru 11/30/23	Variance	
Revenues:							
Interest	$		-	$		-	$	1,681	$	1,681	
Total Revenues	$		-	$		-	$	1,681	$	1,681	

Expenditures:							

Series 2005
Debt Service Obligation	

$		

-	$		

-	$	-	

$	-	
Total Expenditures	$		-	$		-	$	-	$	-	

Other Sources/(Uses)							

Transfer In/(Out)	
$		
-	$		
-	$	-	
$	-	
Total Other Financing Sources (Uses)	$		-	$		-	$	-	$	-	
							
Excess Revenues (Expenditures)	$		-		$	1,681		
							
Fund Balance - Beginning	$		-		$	(7,092,297)		
							
Fund Balance - Ending	$		-		$	(7,090,616)		
Reunion East
Community Development District Debt Service Fund - Series 2015A
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending November 30, 2023

Adopted	Prorated Budget	Actual		
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:					
Special Assessments	$	2,568,595	$	281,841	$	281,841	$	-	
Interest	$	35,000	$	5,833	$	9,792	$	3,959	
Total Revenues	$	2,603,595	$	287,675	$	291,634	$	3,959	

Expenditures:					
Series 2015A
Interest - 11/01	

$	505,500	

$	505,500	

$	505,500	

$	-	
Principal - 05/01	$	1,600,000	$	-	$	-	$	-	
Interest - 05/01	$	505,500	$	-	$	-	$	-	
Total Expenditures	$	2,611,000	$	505,500	$	505,500	$	-	

Other Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	(7,405)		$	(213,866)		
					
Fund Balance - Beginning	$	1,011,038		$	1,208,596		
					
Fund Balance - Ending	$	1,003,633		$	994,729		
Reunion East
Community Development District Debt Service Fund - Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending November 30, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 11/30/23	Thru 11/30/23	Variance	
Revenues:					
Special Assessments	$	1,116,155	$	103,511	$	103,511	$	-	
Interest	$	29,120	$	4,853	$	11,881	$	7,028	
Total Revenues	$	1,145,275	$	108,365	$	115,392	$	7,028	

Expenditures:					

Series 2021
Interest - 11/01	

$	337,161	

$	337,161	

$	337,161	

$	-	
Principal - 05/01	$	445,000	$	-	$	-	$	-	
Interest - 05/01	$	337,161	$	-	$	-	$	-	
Total Expenditures	$	1,119,322	$	337,161	$	337,161	$	-	

Other Sources/(Uses)					

Transfer In/(Out)	
$	-	
$	-	
$	-	
$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	25,953		$	(221,769)		
					
Fund Balance - Beginning	$	408,919		$	1,538,148		
					
Fund Balance - Ending	$	434,872		$	1,316,380		
Reunion East
Community Development District Capital Projects Fund - Series 2005
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending November 30, 2023

Adopted	Prorated Budget	Actual		
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:									
Interest	$	-	$	-	$		0	$		0	
Total Revenues	$	-	$	-	$		0	$		0	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	

-		

$	

-		
Total Expenditures	$	-	$	-	$	-		$	-		

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	

-		

$	

-		
Total Other Financing Sources (Uses)	$	-	$	-	$	-		$	-		
									
Excess Revenues (Expenditures)	$	-	$		0				

Reunion East
Community Development District Capital Projects Fund - Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending November 30, 2023

Adopted	Prorated Budget	Actual		
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:					
Interest Income	$	-	$	-	$	4,986	$	4,986	
Total Revenues	$	-	$	-	$	4,986	$	4,986	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	-	

$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	-	$	4,986		

Reunion East
Community Development District Long Term Debt Report

SERIES 2015A, SPECIAL ASSESSMENT REFUNDING BONDS		
INTEREST RATES:	4.000%, 5.000%, 5.000%		
MATURITY DATE:	5/1/2033		
RESERVE FUND REQUIREMENT	$175,000		
RESERVE FUND BALANCE	$175,000		
BONDS OUTSTANDING - 09/30/20	$24,585,000	
LESS: SPECIAL CALL 11/1/20	($5,000)	
LESS: PRINCIPAL PAYMENT 05/1/21	($1,375,000)	
LESS: PRINCIPAL PAYMENT 05/1/22	($1,450,000)	
LESS: SPECIAL CALL 11/1/22	($10,000)	
LESS: PRINCIPAL PAYMENT 05/1/23	($1,575,000)	
CURRENT BONDS OUTSTANDING	$20,170,000	

SERIES 2021, SPECIAL ASSESSMENT BONDS			
INTEREST RATES:	2.400%, 2.850%, 3.150%, 4.000%		
MATURITY DATE:	5/1/2051		
RESERVE FUND REQUIREMENT	$1,116,155		
RESERVE FUND BALANCE	$1,116,155		
BONDS OUTSTANDING - 8/18/21		$20,355,000	
LESS: PRINCIPAL PAYMENT 05/1/22		($425,000)	
LESS: PRINCIPAL PAYMENT 05/1/23		($435,000)	
CURRENT BONDS OUTSTANDING		$19,495,000	
Reunion East
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

Date	
Distribution	
Gross Amount	
Commissions	
Discount/Penalty	
Interest	
Net Receipts	
O&M Portion	2015A Debt Service Asmt	2021 Debt Service Asmt	
Total	

11/10/23	
ACH	
$34,181.47	
$648.95	
$1,734.02	
$0.00	
$31,798.50	
$11,435.28	
$14,893.37	
$5,469.85	
$31,798.50	
11/24/23	ACH	$605,819.00	$11,631.73	$24,232.49	$0.00	$569,954.78	$204,965.47	$266,947.96	$98,041.35	$569,954.78	
12/11/23	ACH	$3,495,739.50	$67,118.23	$139,828.35	$0.00	$3,288,792.92	$1,182,706.08	$1,540,361.81	$565,725.03	$3,288,792.92	
12/22/23	ACH	$168,495.48	$3,254.70	$5,761.60	$0.00	$159,479.18	$57,351.44	$74,694.77	$27,432.97	$159,479.18	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
	TOTAL	$ 4,304,235.45	$ 82,653.61	$	171,556.46	$	-	$ 4,050,025.38	$ 1,456,458.27	$ 1,896,897.91	$  696,669.20	$  4,050,025.38	

DIRECT BILLED ASSESSMENTS

Orlando Reunion Development LLC	$2,385.91	$2,385.91	$0.00

Date
Received	Due
Date	Check
No.	Net
Assessed	Amount
Received	General
Fund	Debt Service
Fund	
11/1/23	$1,192.95	$0.00	$0.00	$0.00			
2/1/24	$596.48	$0.00	$0.00	$0.00			
5/1/24	$596.48	$0.00	$0.00	$0.00			
	$2,385.91	$0.00	$0.00	$0.00			

Ehof II - Spectrum LLC	$209,614.96	$34,993.04	$174,621.92

Date
Received	Due
Date	Check
No.	Net
Assessed	Amount
Received	General
Fund	2021 Debt
Fund	
11/1/23	$104,807.48	$0.00	$0.00	$0.00			
2/1/24	$52,403.74	$0.00	$0.00	$0.00			
5/1/24	$52,403.74	$0.00	$0.00	$0.00			
	$209,614.96	$0.00	$0.00	$0.00			

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Reunion East and West R&M

FY2024 Project List	
Estimated Cost	
RE 56%	
RW 44%	Estimated Date	Projected Total	
						
Roof Replacement, 3 Pool Houses (Homestead & Heritage Crossings)	$	35,000.00	$	19,600.00	$	15,400.00	February (proposal)		
Seven Eagles, Exercise Equipment & Fitness Center Improvements	$	55,000.00	$	30,800.00	$	24,200.00	April		
Pavement Replacement and Maintenance	$	400,000.00	$	224,000.00	$	176,000.00			
Pavement Markings (stop bars, crosswalks, etc.)	$	35,000.00	$	19,600.00	$	15,400.00			
Concrete Sidewalk Replacement and Maintenance	$	52,451.00	$	27,799.03	$	24,651.97	In Process		
Tree Trimming (Structural Pruning)	$	45,000.00	$	23,850.00	$	21,150.00	February		
Signage, New Reunion Village No Parking & Replacement	$	100,000.00	$	53,000.00	$	47,000.00	Under Review		
Pool Equipment Allowance	$	18,000.00	$	9,540.00	$	8,460.00			
Seven Eagles Linear Park Bollard Lighting	$	12,588.00	$	6,671.64	$	5,916.36	Under Review		
Seven Eagles Restroom Partitions	$	20,000.00	$	10,600.00	$	9,400.00	March		
Seven Eagles Pool & Spa Resurfacing	$	95,000.00	$	50,350.00	$	44,650.00	Completed		
Benches and Concrete Pads	$	7,500.00	$	3,975.00	$	3,525.00	Under Review		
Contingency	$	100,000.00	$	53,000.00	$	47,000.00			
						
	$	975,539.00	$	414,860.67	$	338,178.33			

Items Deferred from FY2023
Roadway Improvements
(Restriping Reunion West Tradition Circle to Sinclair Gate)	
$	27,800.00	
$	15,568.00	
$	12,232.00	
Deferred	
$	-	

Traffic Calming (Signage, Radar Display Signage, Speed Humps)	

$	50,000.00	

$	28,000.00	

$	22,000.00	Signs Completed
& Speed Tables with Road Maintenance	

$	8,302.00	
Upgrade Sign Posts	$	47,000.00			Completed	$  47,500.00	
Seven Eagles Fountain Replacement	$	45,000.00			January (proposal)	$	-	
Access Control System at Reunion Village Gate	$	20,000.00			In Process	$  20,000.00	
Gate House Roof Replacement (Sinclair, Spine, Reunion Blvd)	$	50,000.00	$	28,000.00	$	22,000.00	Completed	$  45,000.00	
Seven Eagles Roof Replacement	$	172,010.00	$	96,325.60	$	75,684.40	Completed	$ 160,000.00