Wynnfield Lakes
Community Development District July 18, 2018

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

July 11, 2018
Board of Supervisors Wynnfield Lakes Community Development District
Dear Board Members:
The Board of Supervisors meeting of the Wynnfield Lakes Community Development District will be held Wednesday, July 18, 2018 at 6:00 p.m. at the University of North Florida, University Center, 12000 Alumni Drive, Room 1090, Jacksonville, Florida. Following is the advance agenda for this meeting:

Roll Call
Audience Comments
Approval of Minutes of the May 16, 2018 Meeting
Acceptance of Minutes of the May 16, 2018 Audit Committee Meeting
Public Hearing to Adopt the Budget for Fiscal Year 2019
Consideration of Resolution 2018-06, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2019
Consideration of Resolution 2018-07, Imposing Special Assessments and Certifying an Assessment Roll
Discussion of Goose Control
Acceptance of the Fiscal Year 2017 Audit
Consideration of Proposal from ETM for Storm Water Pond Inspections
Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Report on the Number of Registered Voters (987)
Discussion of the Fiscal Year 2019 Meeting Schedule
Operations Manager – Memorandum
Amenity Manager
Audience Comments / Supervisors’ Requests
Financial Reports
Approval of Check Register
Balance Sheet & Income Statement
Special Assessment Receipt Schedule
Next Scheduled Meeting – September 19, 2018 @ 6:00 p.m. at the University of North Florida, University Center, 12000 Alumni Drive, Room 1090, Jacksonville, FL 32224

1

Adjournment

Enclosed for your review and approval are the minutes of the May 16, 2018 meeting.

The fourth order of business is acceptance of minutes of the May 16, 2018 audit committee meeting. A copy of the minutes is enclosed for your review.

The fifth order of business is the public hearing to adopt the budget for Fiscal Year 2019. Enclosed for your review and approval are copies of resolutions 2018-06, 2018-07 and the budget.

The seventh order of business is acceptance of the Fiscal Year 2017 audit. A copy of the audit report is enclosed for your review.

The eighth order of business is consideration of proposal from ETM for storm water pond inspections. A copy of the proposal is enclosed for your review and approval.

Enclosed for your review and approval is the check register, balance sheet and income statement, and special assessment receipt schedule.

Enclosed under the tenth order of business is the report on the number of registered voters, proposed FY19 meeting schedule and the operations report.

The balance of the agenda is routine in nature and staff will present their reports at the meeting. In the meantime if you have any questions, please contact me.

Sincerely,

Dave deNagy District Manager

2

AGENDA

Wynnfield Lakes Community Development District
Agenda

Wednesday	University of North Florida
July 18, 2018	University Center
6:00 p.m.	12000 Alumni Drive, Room 1090
Jacksonville, Florida
Call In # 1-800-264-8432 Code 733334
www.wynnfieldlakescdd.com

Roll Call

Audience Comments

Approval of Minutes of the May 16, 2018 Meeting

`	IV. Acceptance of Minutes of the May 16, 2018 Audit Committee Meeting

Public Hearing to Adopt the Budget for Fiscal Year 2019
Consideration of Resolution 2018-06, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2019

Consideration of Resolution 2018-07, Imposing Special Assessments and Certifying an Assessment Roll

Discussion of Goose Control

Acceptance of the Fiscal Year 2017 Audit

Consideration of Proposal from ETM for Storm Water Pond Inspections

Other Business

Staff Reports
District Counsel

District Engineer

District Manager
Report on the Number of Registered Voters (987)

Discussion of the Fiscal Year 2019 Meeting Schedule

Operations Manager – Memorandum

Amenity Manager

Audience Comments / Supervisors’ Requests

Financial Reports
Approval of Check Register

Balance Sheet & Income Statement

Special Assessment Receipt Schedule

Next Scheduled Meeting – September 19, 2018 @ 6:00 p.m. at the University of North Florida, University Center, 12000 Alumni Drive, Room 1090, Jacksonville, FL 32224

Adjournment

MINUTES

MINUTES OF MEETING
WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Wynnfield Lakes Community Development District was held Wednesday, May 16, 2018 at 6:00 p.m. at the University of North Florida, University Center, 12000 Alumni Drive, Room 1090, Jacksonville, Florida.

Present and constituting a quorum were:

Dr. Kristi Sweeney	Chairman
Claire Marsh	Supervisor
Luis Diaz-Rodriguez	Supervisor
Kate Priddy	Supervisor

Also present were:

Daniel Laughlin	GMS
Jason Walters	District Counsel (by phone)
Dave deNagy	GMS
Don Craig	ETM
Richard Waters	Riverside Management Services
Chris Hill	Riverside Management Services

The following is a summary of the minutes and actions taken at the May 16, 2018 meeting. A copy of the proceedings can be obtained by contacting the District Manager.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Laughlin called the meeting to order at 6:05 p.m.

SECOND ORDER OF BUSINESS	Audience Comments
There being none the next item followed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the March 21, 2018
Meeting

The minutes are included in the agenda package behind Tab III.

On MOTION by Ms. Priddy seconded by Dr. Sweeney with all in favor the Minutes of the March 21, 2018 meeting were approved.

May 16, 2018	Winnfield Lakes CDD

FOURTH ORDER OF BUSINESS	Acceptance of Minutes of the March 21, 2018
Audit Committee Meeting

The minutes are included in the agenda package behind Tab IV.

On MOTION by Dr. Sweeney seconded by Ms. Marsh with all in favor the Minutes of the March 21, 2018 Audit Committee meeting were accepted.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2018-05,
Approving the Proposed Budget for Fiscal Year 2019 and Setting a Public Hearing Date for Adoption

Mr. deNagy addressed the board. A copy of the draft proposed budget for FY19 is  located in the agenda package behind Tab V. A one-page summary was provided to the board members. A budget will be approved at this meeting, but it will not be adopted until at least 60 days have passed from budget approval. Deadline for approving the budget is June 15, and adoption must be by August 1. Once the budget is approved, it cannot be increased any higher at adoption, however, it can be lowered.
Mr. deNagy stated an increase is being proposed for this budget.  The budget is tight  now, and it is good to have contingency built into the budget so assessment levels can remain stable for several years. Mr. deNagy briefly outlined areas with increases and decreases. The overall increase for the year is $13,565. He also briefly discussed the Capital Reserves, which is located online. This is a list of all the assets in the District and the cost to replace those assets  that is amortized over a number of years. There is annual funding so money is available on hand when it comes time to replace those assets. The amount of the annual increase for single-family homes is $60.76, and it is $40.72 for multi-family homes. A mailed notice will be sent at least  20 days prior to our public hearing.
There was discussion among board members about using border collies for geese control and the amount of money budgeted for that.
Mr. Laughlin stated the date scheduled for Public Hearing and adoption of budget is the July 18, 2018 meeting.

2

May 16, 2018	Winnfield Lakes CDD

On MOTION by Dr. Sweeney seconded by Mr. Diaz-Rodriguez with all in favor Resolution 2018-05 approving the proposed budget for FY19 was approved, and a Public Hearing date was set for July 18, 2018 at 6:00 p.m.

Mr. deNagy stated the letter being sent will have highlighted the major components of the budget with explanations of increases or decreases.
Mr. Walters stated we can do a cover letter that gives the history of increases or no increase periods.
SIXTH ORDER OF BUSINESS	Acceptance	of	the	Audit	Committee's
Recommendation

On MOTION by Dr. Sweeney seconded by Ms. Marsh with all in favor to accept the Audit Committee's recommendation and authorize staff to issue award letter to Grau & Associates for FY18 audit services was approved.

SEVENTH ORDER OF BUSINESS	Discussion of Goose Control

There had been brief discussion about using border collies when the budget was discussed. Stories were shared about how well border collies work in eliminating the goose problem. More research needs to be done regarding CDD property and residential property. It was decided to continue discussion on this at the next meeting and have a representative from Goose Masters present if possible.

EIGHTH ORDER OF BUSINESS	Consideration	of	Fountain	Installation	/
Maintenance Pricing

Two proposals are located in the agenda package behind Tab VIII. One is for the installation of one fountain, and the second is for the installation of two fountains. These are example proposals, and if the board approves doing this project, new proposals will be requested from several sources.

3

May 16, 2018	Winnfield Lakes CDD

There was some discussion about the pros and cons of having fountains. There will be an approximate $100 month increase in electricity, and $300 cost for semi-annual inspections. The Capital Reserve Study will have to be updated if fountains are added. Three board members wanted to table discussion on having fountains. Another board member would like to discuss it with the HOA and possibly bring back for discussion at a later date.

NINTH ORDER OF BUSINESS	Consideration	of	Proposals	for	Patio
Furniture

Proposals for patio furniture are located in the agenda package, and the furniture will replace what is currently on site. These are commercial-grade pieces made of steel. Florida Backyards will also help the CDD sell the current furniture. Mr. Diaz-Rodriguez felt the prices were too expensive and suggested looking at Costco. After some discussion, the board decided  to purchase new furniture NTE $7,826.

On MOTION by Dr. Sweeney seconded by Ms. Priddy with Ms. Marsh in favor and Mr. Diaz-Rodriguez opposed to purchase patio furniture NTE $7,826 and have Supervisor Marsh decide color was approved.

TENTH ORDER OF BUSINESS	Other Business

Mr. Waters stated there is a situation with a man who is not a resident but who followed the protocol all the way through and is now bothering young women in the area. He will now be criminally trespassed if he enters the CDD property or the condo's property.

ELEVENTH ORDER OF BUSINESS	Staff Reports

Attorney
Mr. Walters stated he had no action items for the board.
Engineer
The Engineer's Report is located in the agenda package. It is a required annual review of the CDD portions of the community. Mr. Craig gave an overview of his report. The findings

4

May 16, 2018	Winnfield Lakes CDD

were that everything seemed well maintained and working as intended. No recommendations were made for maintenance or repair.
Mr. Diaz-Rodriguez expressed his concern about the erosion along the pond banks. The Engineer reports it is normal and nothing needs to be done at this time. Dr. Sweeney stated her support for having a report made every year concerning the erosion. After discussion, it was also decided to have staff come up with a procedure to check pond banks every six months.

On MOTION by Ms. Marsh seconded by Ms. Priddy with all in favor to accept the 2018 annual Engineer's Report was approved.

Manager
Mr. deNagy stated the general elections are this year, and those interested in staying on the board or running for a seat need to qualify in June.
Operation Manager’s Report - Memorandum
Mr. Hill presented the Operation Manager's report located in the Agenda Package behind Tab XI-D.
Yellowstone has taken over, and the transition has been smooth. Cost was received for aeration of the playing field. It is $238.78, and it was recommended that go ahead and be completed. It is time to do mulch, and proposals have been received for pine bark and ground mulch. The pine bark is a little more expensive, $44 a yard, for a total of $66.44. Ground mulch is $42 a yard for $63.42. Mr. Hill recommended ground mulch. Palm tree prunings are included in the contract.
Amenity Manager
Mr. Waters presented his report located in the agenda package as part of the Operation Manager's report.
Mr. Waters has been talking to people in the community and doing research to get ideas for special events for adults and children. A block party idea has been suggested. If a 4th of July event, Labor Day event, or Memorial Day event is held, and it was for Wynnfield Lakes residents only, people could bring their own alcohol. It would be cost effective to have a caterer provide food because of legal liability. A caterer provided a proposal to serve 250 to 300 people a meat with two sides, roll, drink, condiments, and paper products. They would also deliver, set up, and clean up. The price would be approximately $6.50 to $7.50 per person. Another

5

May 16, 2018	Winnfield Lakes CDD

company will provide tables and chairs in the activities field to accommodate additional seating for the catered event. A 16' water slide will also be included. The event would cost about
$2,300 total. The event can grow if it is well received. He did not have an amount for this type event included in his budget, so something basic could be done quickly, or the event can be planned for Labor Day with more time to advertise and perhaps do a special appropriations amount. Other events that can be offered and are less expensive include water survival lessons, stroller stride program, a fun bus (for children), painting with a twist, and a ventriloquist.
Dr. Sweeney suggested a back-to-school event and asked Mr. Waters to bring an idea to the July meeting.
TWELFTH ORDER OF BUSINESS	Audience Comments / Supervisor’s Requests Audience Comments
There being none, the next item followed.
Supervisor Requests
There being none, the next item followed.

THIRTEENTH ORDER OF BUSINESS Financial Reports
Approval of Check Register
Mr. Laughlin stated the total of the check run for the General Fund is $102,275.06

On MOTION by Ms. Priddy seconded by Dr. Sweeney with all in favor the Check Register was approved.

Balance Sheet & Income Statement
This item is included in the agenda package and is reflected through March 31, 2018.
Special Assessment Receipt Schedule
This item is included in the agenda package.

FOURTEENTH ORDER OF BUSINESS Next Meeting Scheduled – July 18, 2018, 6:00
p.m. at the University of North Florida, University Center, 12000 Alumni Drive, Room 1090, Jacksonville, FL 32224

6

May 16, 2018	Winnfield Lakes CDD

Mr. Laughlin stated the next meeting will be July 18, 2018 at 6:00 p.m. at this location.
FIFTEENTH ORDER OF BUSINESS	Adjournment

On MOTION by Dr. Sweeney seconded by Ms. Marsh with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

7

FOURTH ORDER OF BUSINESS

MINUTES OF MEETING
WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Board of Supervisors of the Wynnfield Lakes Community Development District was held Wednesday, May 16, 2018 at 6:00 p.m. at the University of North Florida, University Center, 12000 Alumni Drive, Room 1090, Jacksonville, Florida.

Present and constituting a quorum were:

Dr. Kristi Sweeney	Vice Chairman
Kate Priddy	Supervisor
Claire Marsh	Supervisor
Luis Diaz-Rodriguez	Supervisor Also present were:
Daniel Laughlin	District Manager
Jason Walters	District Counsel (by phone)

FIRST ORDER OF BUSINESS	Roll Call
Mr. Laughlin called the meeting to order at 6:00 p.m.

SECOND ORDER OF BUSINESS	Review and Ranking of Audit Proposals
Mr. Laughlin stated staff has ranked the proposals. There are five categories, and they  are Ability of Personnel, Proposer's Experience, Understanding Scope of Work, Ability to Furnish the Required Service, and Price. Two proposals were received from reputable firms. They scored 20 across the board except for price. Grau & Associates' price was the lowest, so their overall score was 100. The firm of Berger Toombs and Elam was more expensive, so they received 18 points for a total score of 98. Staff's recommendation is Grau & Associates.

On MOTION by Dr. Sweeney seconded by Mr. Diaz-Rodriguez with all in favor to accept the staff's recommendation and award Grau & Associates the bid for audit services was approved.

May 16, 2018	Wynnfield Lakes CDD Audit Committee

THIRD ORDER OF BUSINESS	Other Business
There was no other business.

FOURTH ORDER OF BUSINESS	Adjournment

On MOTION by Dr. Sweeney seconded by Ms. Marsh with all in favor the meeting was adjourned.

2

FIFTH ORDER OF BUSINESS

Approved Budget
Fiscal Year 2019

Wynnfield Lakes Community Development District

May 16, 2018

Wynnfield Lakes
Community Development District

TABLE OF CONTENTS

General Fund
Budget	Page 1-2
Reserve Allocations	Page 3
Budget Narrative	Page 4-8
Debt Service Fund Series 2014
Budget	Page 9
Amortization Schedule	Page 10

Capital Reserve Fund

Budget	Page 11

Wynnfield Lakes
Community Development District	

Adopted Budget	

Actual Thru	

Projected Next	

Total Projected	
General Fund
Approved Budget	
Description	FY 2018	3/31/2018	6 Months	9/30/2018	FY 2019	
Revenues						
Special Assessment - Levy	$500,362	$493,340	$7,022	$500,362	$528,955	
Clubhouse Income	$250	$1,104	$0	$1,104	$250	
Interest Income	$15	$222	$222	$445	$15	
Carryforward Surplus	$7,465	$0	$0	$0	$0	
TOTAL REVENUES	$508,092	$494,666	$7,244	$501,911	$529,220	
Expenditures						
Administrative Supervisor Fees	
$6,000	
$2,400	
$3,000	
$5,400	
$6,000	
FICA Expense	$459	$184	$230	$413	$459	
Engineering	$4,500	$875	$3,625	$4,500	$4,500	
Arbitrage (Grau)	$1,200	$50	$1,150	$1,200	$1,200	
Trustee (US Bank)	$4,400	$0	$4,400	$4,400	$3,795	
Assessment Roll (GMS)	$5,000	$5,000	$0	$5,000	$5,000	
Attorney (HGS)	$22,000	$4,289	$17,711	$22,000	$20,000	
Dissemination Agent (GMS)	$1,100	$500	$500	$1,000	$1,100	
Annual Audit (Grau)	$3,700	$0	$3,700	$3,700	$3,800	
Management Fees (GMS)	$46,006	$23,003	$23,003	$46,006	$46,006	
Computer Time	$1,000	$500	$500	$1,000	$1,000	
Travel & Per Diem	$100	$0	$150	$150	$100	
Telephone	$125	$47	$78	$125	$125	
Postage	$300	$124	$170	$294	$300	
Printing & Binding	$750	$178	$572	$750	$750	
Insurance (FIA)	$7,783	$6,759	$0	$6,759	$7,485	
Legal Advertising	$1,000	$226	$774	$1,000	$1,000	
Other Current Charges	$4,200	$1,656	$2,114	$3,770	$4,200	
Office Supplies	$50	$5	$45	$50	$50	
Dues, Licenses & Subscriptions (DCA)	$175	$175	$0	$175	$175	
Meeting Room	$1,290	$645	$645	$1,290	$1,290	
TOTAL ADMINISTRATIVE	$111,138	$46,616	$62,367	$108,982	$108,335	
Maintenance						
Insurance (FIA)	$7,985	$7,605	$0	$7,605	$8,366	
Field Management (GMS)	$21,000	$10,500	$10,500	$21,000	$21,000	
Amenity Center Management (RMS)	$49,926	$24,963	$24,963	$49,926	$51,424	
Office Supplies / Mailings / Printings	$1,250	$474	$776	$1,250	$1,250	
Pool Maintenance (Crystal Clean Pools)	$12,500	$5,400	$5,700	$11,100	$12,500	
Pool Chemicals	$7,000	$1,623	$5,378	$7,000	$7,000	
Permit Fees	$1,500	$876	$0	$876	$1,500	
Landscape Maintenance (Yellowstone)	$49,908	$24,954	$24,954	$49,908	$55,904	
Landscape Contingency	$8,100	$2,478	$5,622	$8,100	$23,700	
Irrigation Maintenance	$3,000	$1,562	$1,438	$3,000	$3,000	

Page 1

Wynnfield Lakes
Community Development District	

Adopted Budget	

Actual Thru	

Projected Next	

Total Projected	
General Fund
Approved Budget	
Description	FY 2018	3/31/2018	6 Months	9/30/2018	FY 2019	
Maintenance-Continued						
Lake Maintenance (Lake Doctors)	$17,200	$4,500	$4,500	$9,000	$9,900	
General Facility Maintenance	$19,500	$6,400	$9,750	$16,150	$19,500	
Facility Attendants (RMS)	$10,320	$0	$10,320	$10,320	$10,320	
Repairs & Replacements	$30,000	$16,770	$13,230	$30,000	$30,000	
Electric (JEA)	$16,000	$8,088	$8,088	$16,176	$16,500	
Water & Sewer/Irrigation (JEA)	$33,000	$10,549	$10,549	$21,097	$25,000	
Telephone/Internet & Cable (Comcast)	$3,200	$1,624	$1,624	$3,249	$3,200	
Security Service/Monitoring (Giddens)	$33,250	$16,765	$16,765	$33,530	$33,250	
Refuse Service	$5,800	$3,219	$3,219	$6,439	$6,500	
Janitorial (RMS)	$8,755	$4,377	$4,378	$8,755	$8,755	
Janitorial Supplies	$3,500	$1,586	$1,914	$3,500	$3,500	
Stormwater User Fees	$1,140	$0	$1,140	$1,140	$1,140	
Special Events	$7,500	$4,021	$3,479	$7,500	$10,000	
Recreation Passes	$500	$5,515	$0	$5,515	$500	
Reserve Funding-CY	$47,319	$47,319	$0	$47,319	$42,176	
Contingency	$5,363	$2,456	$2,907	$16,171	$15,000	
TOTAL MAINTENANCE	$404,516	$213,625	$171,193	$395,626	$420,885	
TOTAL EXPENDITURES	$515,655	$260,240	$233,560	$504,608	$529,220	
Other Sources/(Uses)						
Interfund Transfer-DSF Excess Revenues	$7,563	$2,697	$0	$2,697	$0	
TOTAL OTHER SOURCES ABD USES	$7,563	$2,697	$0	$2,697	$0	
ENDING FUND BALANCE	$0	$237,123	($226,315)	$0	$0	

Net Assessment	FY 2017
$	471,042	FY 2018
$	500,362	FY 2019
$	528,955	
	Plus Collection Fees &	Discounts (7.5%)	$	38,193	$	40,570	$	42,888	
		Gross Assessment	$	509,234	$	540,932	$	571,843	

Description	
No. of Units	FY 2018
Gross per Unit	
FY 2018	FY 2019
Gross per Unit	
FY 2019	
Single Family	372	$	1,063.40	$395,583.59	$1,124.16	$418,189.12	
Multi-Family	204	$	712.49	$145,348.43	$753.21	$153,654.34	
Total Gross Assessment			$540,932.02		$571,843.45	

Page 2

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT
Exhibit "A" Allocation of Operating Reserve

Description		Amount	
Beginning Balance - Carry Forward Surplus (As of 10/1/2015)		$122,525	
Estimated Excess Revenues (Expenditures) - FY 2018		$0	
Ending Balance (As of 09/30/2018)		$122,525	
Less:
Funding for First Quarter Operating Expenses	
($122,525)		
Projected Additional Transfer to Capital Reserve	$0	($122,525)	

Total Undesignated Cash as of 09/30/2018	$0

Page 3

REVENUES:

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND BUDGET FISCAL YEAR 2019

Special Assessments
The District will levy a non ad-valorem assessment on all developable property within the District to fund all of the Operating & Maintenance Expenditures for the Fiscal Year.
Interest Income
The operating fund of the District will be invested in accordance with Investment Resolution 2005- 11 adopted August 77, 2005 by the District.
Miscellaneous Income
Represents estimated incomefrom the rental of the Community Room.
lnterfund Transfer-DSF Excess Revenues
Pursuant to Section 4.02. of the Master Indenture, the District should receive any moneys in excess on the Series 2014 Revenue Account after the last Interest Payment Date (November 1st) in any calendar year.

EXPENDITURES:
Administrative:
Supervisor Fees
Florida Statutes allows each board member to receive $200 per meeting not to exceed $4800 in one year. The amount for the fiscal year is based upon four supervisors attending the six estimated meetings.

FICA Expense
These expenses represent the Employer's share of Social Security and Medicare taxes withheldfrom the Board of Supervisors checks.
Engineering Fees
The District's engineering firm, England, Thims & Miller, Inc. will be providing general engineering services to the District including, attendance, preparation for board meetings, review invoices, etc.
Arbitrage
The District is required to annually have an arbitrage rebate calculation on the District's Series 2074 Special Assessment Refunding Bonds.
Trustee Fees
The District issued Series 2074 Special Assessment Refunding Bonds which are held with a Trustee at US Bank. The amount of the trustee fees is based on the agreement between US Bank and the District.
Assessment Roll
The District has contracted with GMS, LLC for the certifications of the District's annual maintenance and debt service assessments to the Duval County Tax Collector.
Page4

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND BUDGET FISCAL YEAR 2019
Attorney
The District's legal counsel will be providing general legal services to the District, i.e., attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc.
Dissemination Agent
The District has contracted Governmental Management Services, LLC to act as the Dissemination Agent for the District to prepare the Annual Disclosure Report required by the Security and Exchange Commission in order to comply with Rule 15(c) (2}-12(b) (5), which relates to additional reporting requirements for un-rated bond issues.
Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm.
Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services, LLC. These services are further outlined in Exhibit •�" of the Management Agreement.
Computer Time
The District processes all of its financial activities, i.e., accounts payable, financial statements, etc. on a mainframe computer leased by Governmental Management Services, LLC.
Travel & Per Diem
Expenses the Board of Supervisors may incur due to attending a Wynnfield Lakes Community Development District meeting or other District related travel expenses.
Telephone
Telephone and fax machine.
Postage
Mailing of agenda packages, overnight deliveries, correspondence, etc.
Printing & Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
Records Storage
All documents of the District will be copied and stored electronically with automatic back up to ensure complete records. Back up of all records will be kept off-site for security and safety.
Insurance
The District's General Liability & Public Officials Liability Insurance policy is with Florida Insurance Alliance. Florida Insurance Alliance specializes in providing insurance coverage to governmental agencies.

Page5

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND BUDGET FISCAL YEAR 2019
Legal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.
Other Current Charges
Monthly bank charges and monthly water cooler rental and suppliesfrom Crystal Springs.
Office Supplies
Represents various office supplies purchasefor the District.
Dues. Licenses & Subscriptions
The District is required to pay an annual fee to the Department of Economic Opportunity for $775. This is the only expense under this categoryfor the District.

Maintenance:
Insurance
The District's Amenity Center property insurance policy is with Preferred Governmental Insurance Trust (PGIT). PGIT specializes in providing insurance coverage to governmental agencies.
Field Management
The District receives contract administration servicesfrom CMS, LLC to oversee the work performed by outside service providers.

Description CMS, LLC
Amenity Center Management

Monthly
$1,750

Annually
$21,000

The District Receives services provided by RMS, INC to manage the amenity center facilities.

Description RMS, INC

Monthly
$4,285.34

Annually
$51,424

Office Supplies I Mailings I Printings Consists of mailings to residents, etc.
Pool Maintenance
The District has contracted with Crystal Clean Pools for the maintenance of the Amenity Center Swimming Pool.

Description Crystal Clean Pools Contingency
Pool Chemicals

Monthly
$900

Annuallv
$11,700.
$800

Chemical costs related to the maintenance of the Amenity Center Pool.

Page6

Permit Fees

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND BUDGET FISCAL YEAR 2019

Represents Permit Fees paid to the Department of Health for the swimming pool.
Landscape Maintenance
Scheduled maintenance consists of mowing, edging, blowing, applying pest and disease control chemicals to sod.

Description Yellowstone Mulch
Landscape Contingency

Monthly
$4,158.63

Annually
$49,904
$6,000

Represents an unanticipated cost associated with the maintenance of mowing, edging, blowing, applying pest and disease control chemicals to sod. The District may fund goose control as part of landscape contingency.
Irrigation Maintenance
Miscellaneous irrigation repairs and maintenance.
Lake Maintenance
The District has contracted with Lake Doctors, Inc. to maintain the water quality in all the lakes in Wynnfield Lakes Community Development District. The District may fund Midge (Blind Mosquito) eradication as part of Lake Maintenance

Description Lake Doctors Grass Carp

Monthly
$750

Annually
$9,000
$900

General Facility Maintenance
Cost of routine repairs and maintenance of the District's common areas and Amenity Center.
Facility Attendant
Cost of attendant responsible for the daily operations of the facility.
Repairs & Replacements
Cost of routine repairs and replacements of the District's common areas and Amenity Center.
Utilities
The District has various utility accounts with JEA for lighting and irrigation at the Amenity Center and has contracted with a security company for the monitoring of the emergency phone.

Description		Monthly Electric/Water Sewer	$3,458.34
Telephone/Cable TV/Internet
Services provided at the Amenity Center by Comcast.

Pagel

Annually
$47,500

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT
GENERAL FUND BUDGET FISCAL YEAR 2019
Security ISecurity Monitoring

The District has contracted with Giddens Security Corporation to provide security services at the Amenity Center.

Description	Monthly
Giddens Security Corp.	$2, 770.83
Refuse Service
Garbage disposal service.
Janitorial

Annually
$33,250

The District has contracted with Riverside Management Services, Inc. to provide janitorial services for the Amenity Center.
Janitorial Supplies
Supplies needed to stock the restrooms and clubhouse as well as cleaning supplies.
Stormwater User Fees
The District will incur expenses for stormwater usage fees.
Special Events
Represents estimated cost for the District to host any special events for the community throughout the Fiscal Year.
Recreation Passes
Represents the estimated cost for access cards to the District's Amenity Center.
Reserve Funding
Represents funds needed for Capital Projects.
Contingency
Represents an unanticipated cost associated with the operation and maintenance of the District's Amenity Center and field operations.

PageB

Wynnfield Lakes	Debt Service Fund
Community Development District	Series 2014 Special Assessment Refunding Bonds

	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Approved
Budget	
Description	FY 2018	3/31/2018	6 Months	9/30/2018	FY 2019	
Revenues						
Special Assessments - A Bonds	$519,636	$512,408	$7,455	$519,863	$519,636	
Special Assessments - Direct	$0	$5,000	$0	$5,000	$0	
Interest Income	$100	$2,665	$1,000	$3,665	$650	
Carry Forward Surplus (1)	$139,976	$138,953	$0	$138,953	$129,959	
TOTAL REVENUES	$659,712	$659,026	$8,455	$667,481	$650,245	

Interest - 11/01	$132,413	$132,413	$0	$132,413	$129,906	
Special Call - 11/01	$0	$5,000	$0	$5,000	$0	
Interest - 05/01	$132,413	$0	$132,413	$132,413	$129,906	
Principal - 05/01	$255,000	$0	$255,000	$255,000	$260,000	
Special Call - 05/01	$0	$0	$10,000	$10,000	$0	
TOTAL EXPENDITURES	$519,825	$137,413	$397,413	$534,825	$519,813	
Other Sources and Uses						
Interfund Transfer (2)	($7,563)	($2,697)	$0	($2,697)	$0	
TOTAL OTHER SOURCES AND USES	($7,563)	($2,697)	$0	($2,697)	$0	

Expenditures Series 2014

EXCESS REVENUES	$132,324	$518,916	($388,957)	$129,959	$130,432

Parcel	Unit Count

Gross Annual A
Assessment	Total

11/19 Interest

$	126,981.25

Single Family	371	$1,514.20	$561,768.20	
Single Family (3)	1	$0.00	$0.00	
Multi-Family (4)	204	$0.00	$0.00	
Total	576		$561,768.20	

Net Assessment	
$519,636	
Plus Collection Fees & Discounts (7.5%)	$42,133	
Gross Assessment	$561,768	

(1) Carry forward surplus is net of the reserve requirement.
(2) After completion of the Construction Project, excess Revenues are transferred to the General account for redemption on bonds.
(3) One single family assessment has paid off their debt assessment.
(4) Multi-Family Unit assessments were prepaid with a Special Call on May 1, 2008.

Page 9

Wynnfield Lakes
Community Development District
Series 2014 Special Assessment  Refunding Bonds

AMORTIZATION SCHEDULE

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/01/18	$	6,475,000.00	$	-	$	129,906.25	$	129,906.25	
05/01/19	$	6,475,000.00	$	260,000.00	$	129,906.25	$	-	
11/01/19	$	6,215,000.00	$	-	$	126,981.25	$	516,887.50	
05/01/20	$	6,215,000.00	$	265,000.00	$	126,981.25	$	-	
11/01/20	$	5,950,000.00	$	-	$	123,503.13	$	515,484.38	
05/01/21	$	5,950,000.00	$	275,000.00	$	123,503.13	$	-	
11/01/21	$	5,675,000.00	$	-	$	119,378.13	$	517,881.26	
05/01/22	$	5,675,000.00	$	275,000.00	$	119,378.13	$	-	
11/01/22	$	5,400,000.00	$	-	$	114,909.38	$	509,287.51	
05/01/23	$	5,400,000.00	$	290,000.00	$	114,909.38	$	-	
11/01/23	$	5,110,000.00	$	-	$	109,834.38	$	514,743.76	
05/01/24	$	5,110,000.00	$	305,000.00	$	109,834.38	$	-	
11/01/24	$	4,805,000.00	$	-	$	104,306.25	$	519,140.63	
05/01/25	$	4,805,000.00	$	315,000.00	$	104,306.25	$	-	
11/01/25	$	4,490,000.00	$	-	$	98,400.00	$	517,706.25	
05/01/26	$	4,490,000.00	$	325,000.00	$	98,400.00	$	-	
11/01/26	$	4,165,000.00	$	-	$	91,900.00	$	515,300.00	
05/01/27	$	4,165,000.00	$	340,000.00	$	91,900.00	$	-	
11/01/27	$	3,825,000.00	$	-	$	84,675.00	$	516,575.00	
05/01/28	$	3,825,000.00	$	355,000.00	$	84,675.00	$	-	
11/01/28	$	3,470,000.00	$	-	$	77,131.25	$	516,806.25	
05/01/29	$	3,470,000.00	$	370,000.00	$	77,131.25	$	-	
11/01/29	$	3,100,000.00	$	-	$	69,268.75	$	516,400.00	
05/01/30	$	3,100,000.00	$	385,000.00	$	69,268.75	$	-	
11/01/30	$	2,715,000.00	$	-	$	61,087.50	$	515,356.25	
05/01/31	$	2,715,000.00	$	405,000.00	$	61,087.50	$	-	
11/01/31	$	2,310,000.00	$	-	$	51,975.00	$	518,062.50	
05/01/32	$	2,310,000.00	$	420,000.00	$	51,975.00	$	-	
11/01/32	$	1,890,000.00	$	-	$	42,525.00	$	514,500.00	
05/01/33	$	1,890,000.00	$	440,000.00	$	42,525.00	$	-	
11/01/33	$	1,450,000.00	$	-	$	32,625.00	$	515,150.00	
05/01/34	$	1,450,000.00	$	460,000.00	$	32,625.00	$	-	
11/01/34	$	990,000.00	$	-	$	22,275.00	$	514,900.00	
05/01/35	$	990,000.00	$	485,000.00	$	22,275.00	$	-	
11/01/35	$	505,000.00	$	-	$	11,362.50	$	518,637.50	
05/01/36	$	505,000.00	$	505,000.00	$	11,362.50	$	-	

11/01/36	$

-	$	-	$
$	6,475,000.00	$

-	$
2,944,087.54	$

516,362.50
9,419,087.54

Page 10

Wynnfield Lakes
Community Development District	

Adopted Budget	

Actual Thru	

Projected Next	Capital Reserve Fund

Total	Approved
Projected	Budget	
Description	FY 2018	3/31/2018	6 Months	9/30/2018	FY 2019	
Revenues					
Interest Income	$50	$1,127	$1,127	$2,255	$350	
Capital Reserve Funding - Transfer In	$47,319	$47,319	$0	$47,319	$42,176	
Carry Forward Surplus	$152,000	$152,121	$0	$152,121	$186,277	
TOTAL REVENUES	$199,370	$200,568	$1,127	$201,695	$228,802	
Expenditures						
Capital Outlay	$15,000	$4,690	$10,310	$15,000	$15,000	
Other Current Charges	$350	$203	$216	$419	$350	

TOTAL EXPENDITURES	$15,350	$4,893	$10,526	$15,419	$15,350	

EXCESS REVENUES	$184,020	$195,675	($9,399)	$186,277	$213,452	

Page 11

A.

RESOLUTION 2018-06

THE ANNUAL APPROPRIATION RESOLUTION OF THE WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2018, AND ENDING SEPTEMBER 30, 2019; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2018, submitted to the Board of Supervisors (“Board”) of the Wynnfield Lakes Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2018 and ending September 30, 2019 (“Fiscal Year 2018/2019”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

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

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

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

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

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.	BUDGET

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

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

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Wynnfield Lakes Community Development District for the Fiscal Year Ending September 30, 2019.”

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

SECTION 2.	APPROPRIATIONS

There  is  hereby  appropriated  out  of  the  revenues  of  the  District,  for  Fiscal  Year
2018/2019,  the  sum of $ 	to  be  raised  by  the  levy  of  assessments and/or
otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$ 	

DEBT SERVICE FUND(S)	$ 	

TOTAL ALL FUNDS	$ 	

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2018/2019 or within 60 days following the end of the Fiscal Year 2018/2019 may amend its Adopted Budget for that fiscal year as follows:

The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

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

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget under subparagraphs c. and d. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

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

PASSED AND ADOPTED THIS 18TH DAY OF JULY, 2018.

ATTEST:	WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:

Its:

B.

RESOLUTION 2018-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE	WYNNFIELD	LAKES		COMMUNITY DEVELOPMENT	DISTRICT	MAKING	A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2018/2019; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

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

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

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

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2018 and ending September 30, 2019 (“Fiscal Year 2018/2019”), attached hereto as Exhibit “A” and incorporated by reference herein; and

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

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

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

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

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2018/2019; and

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

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Wynnfield Lakes Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit “B” and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and

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

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT:

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

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197,  Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits “A” and “B.” The decision to collect special assessments by any particular method – e.g., on  the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

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

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

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

PASSED AND ADOPTED this 18th day of July, 2018.

ATTEST:	WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its: 		

Exhibit A:	Budget
Exhibit B:	Assessment Roll

SEVENTH ORDER OF BUSINESS

WYNNFIELD LAKES COMMUNITY DEVELOPMENT
DISTRICT

FINANCIAL REPORT
Year Ended September 30, 2017

Ill

MCDIRMIT	DAVIS
CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

TABLE  OF CONTENTS

Year  Ended  September  30, 2017

    Page	

Financial Section:
Independent Auditor's Report	1
Management's Discussion and Analysis	3
Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position	7
Statement of Activities	8
Fund Financial Statements:
Balance Sheet - Governmental Funds	9
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds	10
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	11
Statement of Revenues, Expenditures and Changes in Fund Balance -
Budget and Actual - General Fund	12
Notes to Financial Statements	13
Compliance Section:
Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based On an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards	25
Management Comments	27
Independent Auditor's Report on Compliance with the Requirements
of Section 218.415, Florida Statutes	29

Ill

MCDI:RMIT	DAVIS
CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS

INDEPENDENT AUDITOR'S REPORT

To the Board of Supervisors
Wynnfield Lakes Community Development District

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, and each major fund of the Wynnfield Lakes Community Development District (the “District”), as of and for the year ended September 30, 2017, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

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

Auditor’s Responsibility

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

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

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

MCDIRMIT DAVIS & COMPANY, LLC
934 NORTH MAGNOLIA AVENUE, SUITE 100 ORLANDO, FLORIDA 32803
TELEPHONE: 407-843-5406 FAX: 407-649-9339 EMAIL: INFO@MCDIRMITDAVIS.COM

MEMBERS: PRIVATE COMPANIES PRACTICE SECTION AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
1

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and each major fund of the District as of September 30, 2017, and the respective changes in financial position thereof and the respective budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis starting on page 3, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated May 3, 2018, on our consideration of the District’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

Orlando, Florida May 3, 2018

2

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of the Wynnfield Lakes Community Development District (the “District”) financial accomplishments provide an overview of the District’s financial activities for the year ended September 30, 2017. Please read it in conjunction with the District’s Independent Auditor’s Report, financial statements and accompanying notes.

This information is being presented to provide additional information regarding the activities of the District and to meet the disclosure requirements of Government Accounting Standards Board Statement (GASB) No. 34, Basic Financial Statements - and Management’s Discussion and Analysis - for State and Local Governments issued June 1999.

Financial Highlights

The liabilities of the District exceeded its assets and deferred outflows of resources at September 30, 2017 by $3,286,623, a decrease in the deficit of $82,952 in comparison with the prior year.
At September 30, 2017, the District’s governmental funds reported a combined fund balance of $670,079, an increase of $11,225 in comparison with the prior year.

Overview of the Financial Statements

This discussion and analysis is intended to serve as an introduction to the Wynnfield Lakes Community Development District’s financial statements. The District’s financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements and 3) notes to financial statements.

Government-Wide Financial Statements

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

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

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

The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include general government and maintenance and operations related functions.

3

MANAGEMENT’S DISCUSSION AND ANALYSIS (CONTINUED)

Fund Financial Statements

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

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

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

The District maintains two individual governmental funds. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances for the general fund and debt service fund, both of which are considered to be major funds.

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

Notes to Financial Statements

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

Government-Wide Financial Analysis

Statement of Net Position - The District’s net position was $(3,286,623) at September 30, 2017. The following analysis focuses on the net position of the District’s governmental activities.

4

MANAGEMENT’S DISCUSSION AND ANALYSIS (CONTINUED)

Government-Wide Financial Analysis (Continued):

Wynnfield Lakes Community Development District Statement of Net Position

	September 30,
2017		September 30,
2016	
Assets, excluding capital assets	$	696,878		$	689,225	
Capital Assets, net of depreciation	 	2,587,558		 	2,755,695	
Total assets	 	3,284,436		 	3,444,920	
Deferred Outflows of Resources	 	261,741		 	271,497	
Liabilities, excluding long-term liabilities	137,143		142,174	
Long-term Liabilities	 	6,695,657		 	6,943,818	
Total liabilities	 	6,832,800		 	7,085,992	

Net Position:				
Net investment in capital assets	(3,846,358)	(3,916,626)	
Restricted for debt service	289,810	284,859	
Unrestricted	 	269,925	 	262,192	
Total net position	  $	(3,286,623)	  $	(3,369,575)	

The following is a summary of the District’s governmental activities for the fiscal years ended September 30, 2017 and 2016.

Changes in Net Position Year ended September 30,

2017	2016
Revenues:

Program revenues

$	996,524	$

972,340

General revenues	 	4,449	 	2,951	
Total revenues	 	1,000,973	 	975,291	

Expenses:
General government	114,427	120,514	
Maintenance and operations	525,133	697,480	
Interest on long-term debt	 	278,461	 	281,525	
Total expenses	918,021	1,099,519	
Change in net position	82,952	(124,228)	
Net position - beginning of year	 	(3,369,575)	 	(3,245,347)	
Net position - ending	  $	(3,286,623)	  $	(3,369,575)	

As noted above and in the statement of activities, the cost of all governmental activities during the year ended September 30, 2017 was $918,021. The majority of these costs are comprised of interest on long-term debt and maintenance and operations expenses.

5

MANAGEMENT’S DISCUSSION AND ANALYSIS (CONTINUED)

Financial Analysis of the Government’s Funds

The District uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. The focus of the District’s governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the District’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. At September 30, 2017, the District’s governmental funds reported combined ending fund balances of $670,079. Of this total, $15,147 is nonspendable, $152,121 is assigned and $102,657 is unassigned and available for spending at the District’s discretion. The remainder of the fund balance $400,154 is restricted to pay debt service.

The fund balance of the general fund increased $7,733 due to a decrease in expenditures. The debt service fund balance increased $3,492.

General Fund Budgetary Highlights

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. There was one amendment to the September 30, 2017 general fund budget. The legal level of budgetary control is at the fund level.

Capital Asset and Debt Administration

Capital Assets - At September 30, 2017, the District had $2,587,558 invested in capital  assets, net of accumulated depreciation. More detailed information about the District’s capital  assets is presented in the notes to the financial statements.

Capital Debt - At September 30, 2017, the District had $6,745,000 in bonds outstanding. More detailed information about the District’s capital debt is presented in the notes to the financial statements.

Requests for Information

If you have questions about this report or need additional financial information, contact the Wynnfield Lakes Community Development District’s Finance Department at 475 West Town Place, Suite 114, St. Augustine, Florida 32092.

6

FINANCIAL  STATEMENTS

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

STATEMENT  OF  NET  POSITION

September  30,  2017

	Governmental
Activities	
Assets:		
Cash	$	44,619	
Investments	236,937	
Interest receivable	318	
Prepaid costs	15,147	
Restricted assets:
Temporarily restricted investments	
399,857	
Capital assets:		
Capital assets not being depreciated	400,000	
Capital assets being depreciated, net	 	2,187,558	
Total assets	3,284,436	

Deferred Outflows of Resources:
Deferred charge on refunding	 	261,741

Liabilities:
Accounts payable and accrued expenses	26,799	
Accrued interest payable	110,344	
Noncurrent liabilities:
Due within one year	
255,000	
Due in more than one year	 	6,440,657	

Total liabilities	 	6,832,800

Net Position:
Net investment in capital assets	(3,846,358)	
Restricted for debt service	289,810	
Unrestricted	 	269,925	
Total net position	  $	(3,286,623)	

The accompanying Notes to Financial Statements are an integral part of this statement.
7

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

STATEMENT  OF ACTIVITIES

Year  Ended  September  30, 2017

Program Revenue Charges	Operating Grants

Net (Expense) Revenue and Changes in Net Position

for		and	Governmental Functions/Programs	 	Expenses		Services	Contributions		Activities
Governmental activities:
General government	$	114,427	$	84,870	$	-	$	(29,557)	
Maintenance and operations	525,133	387,534	-	(137,599)	
Interest on long-term debt	 	278,461	521,203	2,917	245,659	

Total governmental activities

$	918,021	$

993,607	$

2,917

78,503

General Revenues:
Investment income	1,874	
Miscellaneous	 	2,575	
Total general revenues	 	4,449	
Change in net position	82,952	
Net Position - beginning	 	(3,369,575)	
Net Position - ending	$	(3,286,623)	

The accompanying Notes to Financial Statements are an integral part of this statement.
8

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

BALANCE SHEET GOVERNMENTAL FUNDS

September  30,  2017

	

    General 		

Debt Service		Total Governmental
Funds	
Assets:						
Cash	$	44,619		$	-		$	44,619	
Investments	236,937		399,857		636,794	
Interest receivable	21		297		318	
Prepaid costs	 	15,147		-		15,147	

Total assets

$ 296,724

$	400,154	$

696,878

Liabilities and Fund Balances:
Liabilities:
Accounts payable and accrued expenses	  $	26,799		$	-	$	26,799	
Total liabilities	26,799		-	26,799	

Fund Balances:
Nonspendable- prepaid costs	15,147	-	15,147 Restricted for:
Debt service	-	400,154	400,154
Assigned:
Capital reserves		152,121	-	152,121 Unassigned	 	102,657	-	102,657
Total fund balances	 	269,925	400,154	670,079

Total liabilities and fund balances

$ 296,724

$	400,154

Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds.
Deferred charges on refunding, which are expenditures in the funds, are deferred and amortized over the life of the bonds.
Liabilities not due and payable from current available resources are not reported in governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide statements.

2,587,558

261,741

Accrued interest payable	(110,344)
Bonds payable	 (6,695,657)	(6,806,001)
 
Net Position of Governmental Activities	$	(3,286,623)

The accompanying Notes to Financial Statements are an integral part of this statement.
9

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS

Year  Ended  September  30, 2017

Revenues:

 	General		Debt Service

Total Governmental Funds

Special assessments	$	472,404		$	521,203		$	993,607	
Miscellaneous and investment income	 	4,449		2,917		7,366	
Total revenues	 	476,853		524,120		1,000,973	
Expenditures:
Current:
General government	114,427	-	114,427	
Maintenance and operations
Debt service:	329,306	-	329,306	
Interest	-	268,325	268,325	
Principal	-	250,000	250,000	
Capital outlay	 	27,690	-	27,690	
Total expenditures	 	471,423	518,325	989,748
  
Excess (Deficit) of Revenues Over
Expenditures	 	5,430	5,795	11,225
  
Other Financing Sources (Uses):
Transfers in	2,303		-		2,303	
Transfers out	 	-		(2,303)		(2,303)	
Total other financing sources (uses)	 	2,303		(2,303)		-	
Net change in fund balances	7,733		3,492		11,225	
Fund Balances - beginning of year	 	262,192		396,662		658,854	
Fund Balances - end of year	$	269,925		$	400,154		$	670,079	

The accompanying Notes to Financial Statements are an integral part of this statement.
10

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES

Year  Ended  September  30, 2017

Amounts reported for Governmental Activities in the Statement of Activities are different because:		
Net change in fund balances - total governmental funds (page 10)		$	11,225	
Governmental funds report outlays for capital assets as expenditures because such outlays use current financial resources; however, in the statement of net position the cost of those assets is recorded as capital assets. Depreciation on capital assets is not recognized in the governmental fund statements; however, it is reported as an expense in the statement of activities.			
Capital outlay	26,340			
Depreciation expense	(194,477)		(168,137)	

Repayments of long-term liabilities are reported as expenditures in governmental funds, while repayments reduce long-term liabilities in the statement of net position.		
250,000	
Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.			

Change in accrued interest	1,459			
Amortization of deferred charges in refunding	(9,756)			
Amortization of bond discount	(1,839)		(10,136)	

Change in Net Position of Governmental Activities (page 8)		
$	82,952	

The accompanying Notes to Financial Statements are an integral part of this statement.
11

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL - GENERAL FUND

Year  Ended  September  30, 2017

Revenues:

 	Budgeted Amounts	

 	Original		Final

Actual Amounts

Variance with Final Budget Positive (Negative)

Special Assessments

$	471,041	$

472,404	$

472,404	$	-

Miscellaneous and Investment Income	 	315	4,430	4,449	19
Total revenues	 	471,356	476,834	476,853	19
   
Expenditures:
Current:
General government	110,503		106,438		114,427		(7,989)	
Operation and maintenance	322,173		335,441		329,306		6,135	
Capital outlay	 	15,000		27,690		27,690		-	
Total expenditures	 	447,676		469,569		471,423		(1,854)	
Excess (Deficit) of Revenues Over Expenditures	
 	23,680		
7,265		
5,430		
(1,835)	
Other Financing Sources (Uses):
Transfers In	
 	-		
2,303		
2,303		
-	
Net change in fund balance	23,680		9,568		7,733		(1,835)	
Fund Balance - beginning	 	262,192		262,192		262,192		-	
Fund Balance - ending	$	285,872		$	271,760		$	269,925		$	(1,835)	

The accompanying Notes to Financial Statements are an integral part of this statement.
12

NOTES TO FINANCIAL STATEMENTS

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS

Year  Ended  September  30, 2017

Note 1 - Summary of Significant Accounting Policies:

Reporting Entity

Wynnfield Lakes Community Development District, (the “District”) was established by the City of Jacksonville, Florida, City Ordinance 2005-580-E enacted on August 1, 2005 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides, among other things, the power to manage basic services  for community development, the power to borrow money and issue bonds, and the power to levy and collect non-ad valorem assessments  for the financing and delivery of capital infrastructure. The District was established for the purpose of financing and managing the  acquisition, construction,  maintenance  and operation  of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors (the “Board”), which is composed of five members. At present, the Supervisors are elected on an at large basis by the owners of the property within the District. The Board of Supervisors of the District exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes.

The Board has the final responsibility for, among other things:

Allocating and levying assessments.

Approving budgets.

Exercising control over facilities and properties.

Controlling the use of funds generated by the District.

Approving the hiring and firing of key personnel.

Financing improvements.

The financial statements were prepared  in accordance  with Governmental  Accounting Standards Board (“GASB”)  Statements  14, 39 and 61. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

13

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 1 - Summary of Significant Accounting Policies (Continued): Government-Wide and Fund Financial Statements
The financial statements include both government-wide and fund financial statements.

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

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services or privileges provided by a given function or segment and 2) grants, contributions and investment income that are restricted to meeting the operational or capital requirements of a particular function or segment and 3) operating-type special assessments that are treated as charges for services (including assessments for maintenance and debt service). Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation

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

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

Assessments, including debt service assessments and operation and maintenance assessments, are non-ad valorem assessments imposed on all lands located within the District and benefited by the District’s activities. Operation and maintenance assessments are levied by the District prior to the start of the fiscal year which begins October 1st and ends on September 30th. These assessments are imposed upon all benefited lands located in the District. Debt service special assessments are imposed upon certain lots and lands as described in each resolution imposing the special assessment for each series of bonds issued by the District. Certain debt service assessments are collected upon the closing of those lots subject to short term debt and are used to prepay a portion of the bonds outstanding.

14

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 1 - Summary of Significant Accounting Policies (Continued):

Measurement Focus, Basis of Accounting  and Financial  Statement  Presentation (Continued):

Assessments and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the District.

The District reports the following major governmental funds:

General Fund - is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Debt Service Fund - accounts for the accumulation of resources for the annual payment of principal and interest on long-term debt.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. When both restricted and unrestricted resources are available for use, it  is the District’s policy to use restricted resources first, then unrestricted resources as they are needed.

Assets, Liabilities,  Deferred Outflows/Inflows  of Resources and Net Position/Fund Balance

Restricted Assets - These assets represent cash and investments set aside pursuant to bond covenants.

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

Investments of the District are reported at fair value and are categorized within the fair value hierarchy established in accordance with GASB Statement No. 72, Fair Value Measurement and Application. The District’s investments consist of investments authorized in accordance with Section 218.415, Florida Statutes.

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

15

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 1 - Summary of Significant Accounting Policies (Continued):

Assets, Liabilities,  Deferred Outflows/Inflows  of Resources and Net Position/Fund Balance (Continued):

Capital Assets - Capital assets, which include property, plant, equipment and infrastructure assets (e.g., utilities system, stormwater system, landscaping and similar items), are reported in the applicable governmental activities column in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

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

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

Assets		Years	
Entry Features		15	
Recreation Facility		20	
Stormwater System		25	
Equipment		5-10	

Long Term Obligations - In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of premiums or discounts.

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

16

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 1 - Summary of Significant Accounting Policies (Continued):

Assets, Liabilities,  Deferred Outflows/Inflows  of Resources and Net Position/Fund Balance (Continued):

Deferred Outflows/Inflows of Resources - In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial  statement element,  deferred  outflows of resources, represents  a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The District has only one item that qualifies for reporting in this category. It is the deferred charge on refunding reported in the government-wide statement of net position. A deferred charge on refunding resulted from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District does not have any item that qualifies for reporting in this category for the year ended September 30, 2017.

Net Position Flow Assumption - Sometimes the District will fund outlays for a particular purpose from both restricted and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the District’s policy to consider restricted net position to have been depleted before unrestricted net position is applied.

Fund Balance Flow Assumptions - Sometimes the District will fund outlays for a particular purpose from both restricted and unrestricted resources (total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the District’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted  fund balance. Further,  when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

17

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 1 - Summary of Significant Accounting Policies (Continued):

Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net Position/Fund Balance (Continued):

Fund Balance Policies - Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The District itself can establish limitations on the use of resources through either commitment (committed fund balance) or an assignment (assigned fund balance).

The committed fund balance classification includes fund balance amounts that can be used only for the specific purposes determined by a formal action of the government’s highest level of decision-making authority. The Board of Supervisors is the highest level of decision-making authority for the government that can, by adoption of an ordinance or resolution prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance or resolution remains in place until a similar action is taken to remove or revise the limitation.

Amounts in the assigned fund balance classification  are intended  to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The Board of Supervisors has authorized the District Manager to assign amounts for specific purposes. The Board of Supervisors may also assign fund balance as it does when  appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year’s appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for  the removal of an assignment. Conversely, as discussed above and additional action is essential to either remove or revise a commitment.

Other Disclosures

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

18

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 2 - Stewardship, Compliance and Accountability:

Budgetary Information

The District is required to establish a budgetary system and an approved annual budget for the General Fund. Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. All annual appropriations lapse  at the fiscal year end. The legal level of budgetary control is at the fund level. Any budget amendments that increase the aggregate budgeted appropriations, at the fund level, must be approved by the Board of Supervisors.

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

Each year the District Manager submits to the District Board proposed budgets for the fiscal year commencing the following October 1.

A public hearing is conducted to obtain public comments.

Prior to October 1, the budget is legally adopted by the District Board.

Subject to certain limited exceptions set forth in the District’s appropriation resolutions adopted each year, all budget changes must be approved by the District Board.

The budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America.

Expenditures in Excess of Appropriations

The General Fund had expenditures in excess of appropriations of $1,854.

Note 3 - Deposits and Investments:

Deposits

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

19

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 3 - Deposits and Investments (Continued):

Investments

The District categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset.

Under GASB 72, assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable, and uses significant unobservable inputs that uses the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.

The District has the following recurring fair value measurements as of September 30, 2017:

Money market mutual funds of $494,927 are valued using Level 2 inputs.
The District’s investment policy is governed by State Statutes and the District Trust Indenture. This policy allows investments in any financial institution that is a qualified public depository of the State of Florida as identified by the State Treasurer, in accordance with Chapter 280 of the Florida Statutes. Authorized investments are:

The State Board of Administration Local Government Investment Pool (SBA);

Securities and Exchange Commission Registered Money Market Funds with the highest credit quality rating from a nationally recognized rating agency;

Interest-bearing savings accounts and certificates of deposit in state-certified qualified public depositories;

Direct obligations of the U.S. Treasury.

The SBA is not a registrant with the Securities and Exchange Commission (SEC); however, the State of Florida does provide oversight. The Board has adopted operating procedures consistent with the requirements for a 2a-7-like fund for the Florida Prime Fund; therefore, the pool net asset value per share can be used as fair value for financial reporting.

20

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 3 - Deposits and Investments (Continued):

Investments (Continued):

Investments made by the District at September 30, 2017 are summarized below. In accordance with GASB 31, investments are reported at fair value.

Investment Type	Fair Value

Credit Rating

Weighted Average Maturity

U.S. Bank MM Fund		$	95,070		N/A		N/A	
Fidelity Governmental Fund 57		399,857		AAAm		30 days	
Local Government Investment Pool:							
Florida Prime	141,867	AAAm	51 days	
  $	636,794			

Credit Risk:

The District’s investment policy limits credit risk by restricting authorized investments to those described. Investments in U.S. Government securities and agencies must be backed by the full faith and credit of the United States Government. Short term bond funds shall be rated by a nationally recognized ratings agency and shall maintain the highest credit quality rating.

Custodial Credit Risk:

In the case of deposits, this is the risk that, in the event of a bank failure, the District’s deposits may not be returned to it. The District’s investment policy requires that bank deposits be secured as provided by Chapter 280, Florida Statutes. This law requires local governments to deposit funds only in financial institutions designated as qualified public depositories by the Chief Financial Officer of the State of Florida, and creates the Public Deposits Trust Fund, a multiple financial institution pool with the ability to assess its member financial institutions for collateral shortfalls if a default or insolvency has occurred. At September 30, 2017, all of the District’s bank deposits were in qualified public depositories.

For an investment, this is the risk that, in the event of the failure of the counterparty, the government will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At September 30, 2017, none of the investments listed are exposed to custodial credit risk because their existence is not evidenced by securities that exist in physical or book entry form.

Concentration of Credit Risk:

The District’s investment policy does not specify limits on the amount the District may invest in any one issuer.

21

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 3 - Deposits and Investments (Continued): Investments (Continued):
Interest Rate Risk:

The District’s investment policy does not specifically address interest rate risk; however, the general investment policy is to apply the prudent-person rule: Investments are made as a prudent person would be expected to act, with discretion and intelligence, to seek reasonable income, preserve capital, and in general, avoid speculative investments. The District manages its exposure to declines in fair values by investing primarily in pooled investments that have a weighted average maturity of less than three months.

Note 4 - Capital Assets:

Capital asset activity for the year ended September 30, 2017 was as follows:

Governmental Activities:
Capital Assets, not being depreciated:

Beginning
Balance	Additions	Disposals

Ending Balance

Land	$	400,000		$	-	$	-	$	400,000	
Total capital assets, not being depreciated	400,000		-	-	400,000	

Capital Assets Being Depreciated:
Landscaping/Entry features	174,796		-		-	174,796	
Infrastructure-stormwater management	1,440,975		-		-	1,440,975	
Recreational facilities	2,424,677		-		-	2,424,677	
Equipment	26,339		26,340		-	52,679	
Total capital assets, being depreciated	4,066,787		26,340		-	4,093,127	

Less Accumulated Depreciation for:
Landscaping/Entry features	(104,877)		(11,653)		-	(116,530)	
Infrastructure-stormwater management	(518,751)		(57,639)		-	(576,390)	
Recreational facilities	(1,084,742)		(121,234)		-	(1,205,976)	
Equipment	(2,722)		(3,951)		-	(6,673)	
Total accumulated depreciation	(1,711,092)		(194,477)		-	(1,905,569)	

Total capital assets being depreciated, net	
2,355,695		
(168,137)		
-	2,187,558	
Governmental activities capital assets, net	$	2,755,695		$ (168,137)		$	-	$	2,587,558	

Depreciation expense for 2017 in the amount of $194,477 was charged to maintenance and operations. District improvements are substantially complete.

22

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 5 - Long-Term Liabilities:

In August 2014, the District issued $7,490,000 of Special Assessment Refunding  Bonds, Series 2014. The 2014 Bonds are due May 1, 2036 with an interest rate Ranging from 1.0% to 4.5%. The Bonds were issued to refund the District’s outstanding Special Assessment Bonds, Series 2005A and pay certain costs associated with the issuance of Bonds. Interest is paid semiannually on each May 1 and November 1. Principal on the Series 2014 Bonds is to be paid serially, commencing May 1, 2015.

The Series 2014 Bonds are subject to redemption at the option of the District, in whole or in part at a redemption price set forth in the Bond Indenture. The Series 2014 Bonds are subject to optional and extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Indenture.

The Bond Indenture requires that the District maintain adequate funds in a reserve account to meet the debt service reserve requirement as defined in the Indenture. This requirement has  been met at September 30, 2017.

The Bond Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agreed to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. Payment of principal and interest on the 2014 Bonds is secured by a pledge of and a first lien upon the pledged special assessment revenue. The District is in compliance with the requirements of the Bond Indenture.

Total principal and interest remaining on the Series 2005A Bonds at September 30, 2017 is
$9,958,362. For the year ended September 30, 2017, principal and interest paid was $518,325 and total special assessment revenue pledged was $521,203.

Long-term debt activity for the year ended September 30, 2017 was as follows:

	Beginning
Balance		
Increases		
Decreases		Ending
Balance		Due Within
One Year	
Governmental activities:
Bonds Payable:										
Series 2014	$ 6,995,000		$	-		$	(250,000)		$ 6,745,000		$ 255,000	
Discount	(51,182)		-		1,839		(49,343)		-	
Governmental activity long-
term liabilities	
$ 6,943,818		
$	-		
$	(248,161)		
$ 6,695,657		
$ 255,000	

23

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

Year  Ended  September  30, 2017

Note 5 - Long-Term Liabilities (Continued):

At September 30, 2017, the scheduled debt service requirements on the bonds payable were as follows:

Governmental Activities
Year Ending
September 30,		
Principal		
Interest	
2018		$	255,000		$	264,825	
2019		260,000		260,363	
2020		265,000		254,512	
2021		275,000		247,556	
2022		285,000		239,306	
2023 - 2027		1,575,000		1,039,825	
2028 - 2032		1,940,000		689,400	
2033 - 2036		 	1,890,000		 	217,575	
		  $	6,745,000		  $	3,213,362	

Note 6 - Management Company:

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

Note 7 - Risk Management:

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. These risks are covered by commercial insurance from independent third parties. The District has not filed any claims under this commercial coverage during the last three years.

24

COMPLIANCE SECTION

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

To the Board of Supervisors
Wynnfield Lakes Community Development District

We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of the Wynnfield Lakes Community Development District (the “District”) as of and for the year ended September 30, 2017, which collectively comprise the District’s financial statements and have issued our report thereon dated May 3, 2018.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

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

Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

MCDIRMIT DAVIS & COMPANY, LLC
934 NORTH MAGNOLIA AVENUE, SUITE 100 ORLANDO, FLORIDA 32803
TELEPHONE: 407-843-5406 FAX: 407-649-9339 EMAIL: INFO@MCDIRMITDAVIS.COM

MEMBERS: PRIVATE COMPANIES PRACTICE SECTION AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
25

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

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

Orlando, Florida May 3, 2018

26

Ill

MCDI:RMIT	DAVIS
CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS

MANAGEMENT COMMENTS

Board of Supervisors
Wynnfield Lakes Community Development District

We have audited the financial statements of the Wynnfield Lakes Community Development District (the “District”), as of and for the fiscal year ended September 30, 2017, and have issued our report thereon dated May 3, 2018.

Auditor’s Responsibility

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

Other Reports

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in these reports, which are dated May 3, 2018, should be considered in  conjunction with this management letter.

Prior Audit Findings

Section 10.554(1)(i.)1., Rules of the Auditor General, require that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no such findings in the preceding annual financial audit report.

Official Title and Legal Authority

Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial  statements. This information has been disclosed in the notes to the financial statements.

MCDIRMIT DAVIS & COMPANY, LLC
934 NORTH MAGNOLIA AVENUE, SUITE 100 ORLANDO, FLORIDA 32803
TELEPHONE: 407-843-5406 FAX: 407-649-9339 EMAIL: INFO@MCDIRMITDAVIS.COM

MEMBERS: PRIVATE COMPANIES PRACTICE SECTION AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
27

Financial Condition and Management

Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify of the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not  have any such recommendations.

Annual Financial Report

Section 10.554(1)(i)5.b. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether the annual financial report for the District for the fiscal year ended September 30, 2017, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2017. In connection with our audit, we determined that these two reports were in agreement.

Additional Matters

Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.

Purpose of this Letter

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

Orlando, Florida May 3, 2018

28

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Wynnfield Lakes Community Development District

We have examined Wynnfield Lakes Community Development District’s (the “District”) compliance with the requirements of Section 218.415, Florida Statutes, during the year ended September 30, 2017. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained in Government Auditing Standards issued by the Comptroller General of the United States, and, accordingly, included examining, on a test basis, evidence about the District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2017.

Orlando, Florida May 3, 2018

MCDIRMIT DAVIS & COMPANY, LLC
934 NORTH MAGNOLIA AVENUE, SUITE 100 ORLANDO, FLORIDA 32803
TELEPHONE: 407-843-5406 FAX: 407-649-9339 EMAIL: INFO@MCDIRMITDAVIS.COM

MEMBERS: PRIVATE COMPANIES PRACTICE SECTION AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
29

Ill

MCDIRMIT	DAVIS
CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS

To the Board of Supervisors
Wynnfield Lakes Community Development District

We have audited the financial statements of Wynnfield Lakes Community Development District (the “District”) as of and for the year ended September 30, 2017, and have issued our report thereon dated May 3, 2018. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit

As communicated in our engagement letter dated June 2, 2015, our responsibility, as described by professional standards, is to form and express an opinion(s) about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the District solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Planned Scope and Timing of the Audit

We conducted our audit consistent with the planned scope and timing we previously communicated to you.

Compliance with All Ethics Requirements Regarding Independence

The engagement team, and others in our firm, as appropriate, have complied with all relevant ethical requirements regarding independence
.

MCDIRMIT DAVIS & COMPANY, LLC
934 NORTH MAGNOLIA AVENUE, SUITE 100 ORLANDO, FLORIDA 32803
TELEPHONE: 407-843-5406 FAX: 407-649-9339 EMAIL: INFO@MCDIRMITDAVIS.COM

MEMBERS: PRIVATE COMPANIES PRACTICE SECTION AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
1

Qualitative Aspects of the Entity’s Significant Accounting Practices

Significant Accounting Policies

Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the District is included in Note 1 to the financial statements. There have been no initial selections of accounting policies and no changes in significant accounting policies or their application during 2017. No matters have come to our attention that would require us, under professional standards, to inform you about
(1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.

The most sensitive accounting estimates affecting the financial statements are:

Management’s estimate of depreciation is based on the estimated useful lives of the capital assets. We evaluated the key factors and assumptions used to develop the depreciation estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Significant Difficulties Encountered During the Audit

We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements

For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. There were no identified misstatements.

Disagreements with Management

For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the District’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.

2

Representations Requested from Management

We have requested certain written representations from management, which are included in the attached letter dated May 3, 2018.

Management’s Consultations with Other Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

Other Significant Matters, Findings, or Issues

In the normal course of our professional association with the District, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the District’s auditors.

This report is intended solely for the information and use of the Board and management of the District and is not intended to be and should not be used by anyone other than these specified parties.

Orlando, Florida May 3, 2018

3

Wynnfield Lakes
Community Development District
475 West Town Place, Suite 114, St Augustine, Florida 32092 - Phone: (90 4) 940-5850 - Fax: (904) 940-5899

May 3, 201 8

McDirmit Davis & Company, LLG
934 North Mag nolia Ave. , Suite 1 00 Orlando, FL 32803

Thts representation letter is provided in connection with your audit of the govern mental activities and each m ajor fund of Wynnfield Lakes Community Development District as of September 30, 201 7  and  fo r the year then  ended ,  and  the  related  notes  to  the  financial  statements,  fo r  the purpose of expressing opinions on whether the basic financial statements present fairly , in alf material respects, the financial position,  and results of operations of  the various opin ion units of Wynnfield Lakes Community Development District in conform ity with accounting princfples generally accepted for governments in the United States of Amerfca ( U. S . GAAP),

Certain representations in this letter are described as being limited to matters that are material . Items a re consfdered materia l, regardless of size,  if they involve an  omission or misstatement of accounting information that, in the li g ht of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the in formation would be changed or influenced by the omission or misstatement.

We confirm that, to the best of our knowledge and belief, having made such inq uiries as we considered necessary fo r the purpose of appropriately informing ourselves as of May 3, 201 8. 
Financial Statements
We have fu lfi lled our responsi bilities , as set out in the terms of the audit engagement dated June 2, 20 15 for the preparation and fair presentation of the financial statements of the various opin ion units referred to above in accordance with U.S, GAAP .
We acknowledge our responsibi lity for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that a re free from material misstatement, whether due to fraud or error.
We acknowledge our res ponsibi lity for the design, implementation, and maintenance of internal control to prevent and detect fraud .
We  acknowledge   our  responsibility  fo r  compliance  with   the   laws,   reg ufations,   and provisions of contracts and grant agreements.
We have reviewed , approved, and taken responsibility for the financia l statements and related notes.
We have a process to track the status of audit fi ndings and recommendations. 
We   have   identified   and   commu nicated   to   you   all    previous   audits,    attestation engagements,  and  other  studies  related  to  the  audit  o bjectlves  and  whether  re lated recommendations have been implemented.

Wynnfield Lakes
Community Development District
475 West Town Place, Suite 114, St. Augustine, Florida 32092 - Phone: (904) 940-5850 - Fax: (904) 940.-5899
Significant assumptions used by us in making accounting estimates , including those measured at fair value, are reasonable. 
Related pa rty relationships and transactions have been appropriately accounted for and 
disclosed in accordance with the requirements of U.S. GAAP. 
Al l events subsequent to the date of the financial statements and fo r which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed .
The effects of all known actual or possible litigation and claims have been accounted fo r and d isclosed  in accordance with U.S. GAAP.
Al l component units , as well as joint ventures with an equity interest, are included and other joint ventures and related organizations are properly disclosed. 
Al l funds and activities are properly classified .
Al l funds that meet the quantitative criteria in GASS Statement No. 34 , Basic Financial Sta tements-and Management's Discussion and Analysis-for State and Local Governments, and GASS Statement No . 37 , Basic Financial Sta tements-and
Management's Discussion and Analysis-for State and Local Governments: Omnibus as amended, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, fo r presentation as major are identified and presented as such and all other fu nds that are presented as major are considered im portant to financial statement users.
Al l components of net position , nonspendable fund balance, and restricted, com mitted , assigned, and unassigned fund  balance are properly classified and , if applicable,
approved .
Our  policy  rega rding whether to first apply  restricted .or unrestricted  resources when  an 
expense is incurred fo r purposes fo r which both restricted and unrestricted net position/fund balance are available is appropriately disclosed and net position/fund balance is properly recognized under the policy. 
All revenues within the statement of activities have been properly classified as program
revenues, general revenues, contributions to term or permanent endowments, or contributions to permaneht fund principal. 
Al l expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable
basis.
AH interfund and intra-entity transactions and balances have been properly classified and reported. 
Special items and extraordinary items have been properly classified and reported .
Deposit and investment risks have been properly and fu lly disclosed .
Capital  assets,  including  infrastructure  assets,  are  properly  capitalized,  reported ,  and  if applicable, depreciated.
We have reviewed capital assets and infrastructure fo r impairment whenever events or 
changes in circumstances have indicated that the carrying amount of the assets might not be recoverable and have appropriately recorded the adjustment, if necessary.
All required supplementary information is measured and presented within the prescribed guidelines.
With regard to investments and other instruments reported at fa ir value :

Wynnfield Lakes
Community Development District
475 West Town Place, Suite 114, St. Augustine, Florida 32092 - Phone: (904) 940-5850 - Fax: (904) 940-5899

The	underlying	assumptions	a re	reasonable	and	they	appropriately	reflect management's intent and ability to carry out its stated courses of action.
The measurement methods and related assumptions used in determining fa ir value 
are appropriate in the circumstances and have been consistently applied.
The disclosures related to fa ir values are complete,  adequate,  and in conformity with U . S. GAAP.
There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements.

Information Provided
We have provided you with :
Access to all informatio n, of which we are awa re that is relevant to the preparation and fa ir presentation of the financial statements of the various opinion units referred
to above, such as records, documentation, meeting minutes, and other matters;
Additional in formati on that you have requested from us for the pu rpose of the audit; and 
Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.
Al l transactions have been recorded in the accounting records and are reflected in the 
financ.ial statements.
We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. 
We have no knowledge of any fraud or suspected fraud that affects the entity and involves:
Management;
Employees who have significant roles in internal control; or
Others where the fraud could have a material effect on the fi nancial statements,
We have no knowledge of any allegations of fraud , or suspected fraud , affecting the
entity' s financial statements communicated by employees, fo rmer employees, vendors, reg ulators, or others. 
We are not aware of any pending or threatened litigation and claims whose effects should be considered when preparing the financial statements.
We have disclosed to you the identity of the entity's related parties and all the re lated pa rty relationships and transactions of wh ich we a re aware. 
There have been no commun icatfons from reg ulatory agencies concerning noncompliance with or deficiencies in accounting , internal control, or financial reporting practices. 
Wynnfield Lakes Community Development District has no plans or intentrons that may materially affect the carrying value or classification of assets and liabi lities.
We have disclosed to you  all guarantees, whether written  or oral,  under Which Wynnfield Lakes Community Development District is contingently liable. 
WE  have  disclosed  to  you  air  nonexchange  financial  guarantees,  under which  we  are obligated and have declared liabi lities and disclosed properly in accordance with GASB

Wynnfield Lakes
Community Development District
475 West Town Place, Suite 11 4, St. Augustine, Florida 32092 - Phone: (904) 940-5850 � Fax: (9 04) 940 -5899

Statement No. 70. Accounting and Financial Reporting for Nonexchange Financial Guarantees, fo r those guarantees where it is more likely than not that the District wilt make a payment on any guarantee.
For nonexchange financial guarantees where we have declared liabil ities , the amount of
the liability recognized is the discounted present value of the best estrmate of the futu re outflows expected to be incurred as a result of the guarantee. Where there was no best estimate but a range of estimated future outflows has been established , we have recognized the minimum amount within the range. 
We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASS Statement No. 
62 (GASB-62),  Codification of Accounting and Financial Reporting  Guidance  Contained in Pre-November 30, 1989 FASB and A/CPA Pronouncements. Significant estimates are estimates at the balance sheet date that could change materially withln the next year. Concentrations refer to volumes of business, revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal finances within the next year.
We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that  could  have a direct and  material effect ·on financial statement  amounts,   including   legal  and   contractual  provisions  for  repo rting  specific activities in separate funds.
There are no:
Violations or possible violations of laws or regul ati ons, or provisions of contracts or grant agreements whose effects should be considered fo r disclosu re in the financial 
statements or as a basis fo r recording a loss contingency, including applicable budget laws and reg ul ations. 
Unasserted claims or assessments that ou r lawyer has advised are probable of assertion and must be disclosed in accordance with GASB-62. 
Other liabil ities or gain or loss contingencies that are required to be accrued or disclosed by GAS B-62 .
Continuing disclosure consent decree agreements or filings with the Securities and 
Exchange Commission and we have fi led updates on a timely basis in accordance with the agreements (Rule 240 , 1 5c2-1 2) .
Wynnfield Lakes Community Development District has satisfactory titl e to all owned assets,  and  there  are  no  liens  or  encumbrances  on  such  assets  nor  has  any  asset  or 
future revenue been pledged as collatera l, except as disclosed to you. 
We have complied with all aspects of grant agreements and other contractual
agreements that would have a material effect on the financial statements in the event of noncompliance. 

Signed	'can(d N�
Title:	Secretary

Signed :  � tl� Title:	�reasurer

EIGHTH ORDER OF BUSINESS

June 28, 2018

Mr. Dave DeNagy
Wynnfield Lakes Community Development District Town Center 1 at World Golf Village
475 West Town Place, Suite 114 St. Augustine, Florida 32092

Subject:	Proposal for Pond Bank Inspection and Engineering Services Wynnfield Lakes – Pond Bank Inspections
Jacksonville, Florida ECS Proposal No. 14139

Dear Mr. DeNagy:

ECS Florida, LLC (ECS) is pleased to present this proposal to provide the inspection and engineering services for the subject project.

PROJECT INFORMATION
Based on our discussion with Mr. Don Craig of England –Thims & Miller, Inc., we understand that residences of Wynnfield Lakes have concerns of erosion noted along the development’s five pond banks since the time the development was constructed approximately 12 years ago. We understand the Wynnfield Lakes Community Development District would like to monitor, characterize, and evaluate the severity of the observed erosion of the pond banks through an initial engineering inspection and subsequent annual inspections. We were provided with a site plan highlighting the pond banks for  the five (5) subject ponds. Based on our review of the plans and aerial photographs of the subject ponds, we estimate the walkable perimeter of the five ponds are approximately 715 feet, 4,265 feet, 1,300 feet, 1,800 feet, and 4,000 feet for a total of 12,080 feet (2.3 miles).

PROPOSED POND BANK INSPECTION SERVICES
The objective of the proposed pond bank inspection services is to monitor, characterize, and evaluate the severity of the observed erosion of the pond banks through an initial engineering inspection and subsequent annual pond bank inspections. A geotechnical engineer will perform an inspection of the  pond banks (walk, observe, and document the conditions along the perimeter of each of the ponds) to document the existing surface conditions so they can be characterized and evaluated to provide delineated “condition” areas along the pond banks in our inspection and engineering report.
A geotechnical engineer, licensed in the State of Florida, will direct the pond bank inspection and submit the results of the inspection in a report containing the following:

A brief discussion of our understanding of the project information and current site conditions.
A presentation of the field inspection methodology used.
A presentation of the existing on-site conditions, such as topography, surface vegetation, etc. as they relate to the pond banks.

7064 Davis Creek Road, Jacksonville, FL 32256 • T: 904-880-0960 • F: 904-880-0970 • ecslimited.com
ECS Capitol Services, PLLC • ECS Florida, LLC • ECS Mid-Atlantic, LLC • ECS Midwest, LLC • ECS Southeast, LLP • ECS Southwest, LLP

A delineated characterization of the observed pond bank conditions observed during the engineering inspection (shown in drawings in the engineering report). Representative  photographs of the conditions encountered at each pond bank will be presented in the report.
A discussion of any observed critical areas of the pond banks that we recommend attention be taken along with recommended additional actions to be performed.

Subsequent annual inspections and reports will be performed similar to the initial inspection with the inspection report noting any pond bank conditions that were observed to have significantly changed since the time of the previous inspection.
COMPENSATION FOR SERVICES
Based on the scope of the inspection and engineering services outlined above, we propose to complete our services for the following lump sum fees:

Initial Pond Bank Inspection and Report	$2,750
Annual Inspections and Report After Initial Inspection	$1,800/per inspection*
*Note the fees quoted are effective for 3 years (through 2021)

Our work will be performed in accordance with our Terms and Conditions, a copy of which is attached and made part of this proposal.
SCHEDULING AND AUTHORIZATION
We can initiate the pond bank inspections within one week after receiving notice to proceed. A returned copy of the attached authorization sheet, dated and signed by a responsible signatory, and any required Credit Application or fees, will formally authorize the proposed geotechnical exploration. Preliminary verbal results can be provided within 1 to 2 days after completion of the inspection. The written inspection report will be submitted within two weeks after completion of the field visit.
CLOSURE
We appreciate this opportunity to provide this proposal to perform the pond bank inspections for this project. If you have any questions concerning this proposal, or if we can serve you in any other way, please contact me.

Respectfully submitted,
ECS FLORIDA, LLC

David W. Spangler, P.E. Geotechnical Department Manager

Authorization for Geotechnical Engineering Services Wynnfield Lakes – Pond Bank Inspections Jacksonville, Florida
ECS Proposal No. 14139

Signature of Authorized Representative: 	 Name (Printed): 	 Title:	 Company:	 Date Authorized: 	

Billing and Invoicing Information (if different from addressee)
Company Name: 	                                                                                                                                                         Company Address:     	

Attn. (Contact’s Name): 			Email:	 Phone No.: 		Fax No.:    	 FEDERAL TAX ID NO.       				

Send Additional Reports To:
Company Name: 	                                                                                                                                                         Company Address:     	

Attn. (Contact’s Name): 			Email:	 Phone No.: 		Fax No.:    	                                                                          Copies to Others (Include names and physical or e-mail addresses below):

For new clients that have not established a credit history with us, ECS may require a completed Credit Application and may require a retainer be paid prior to beginning our work

ECS FLORIDA, LLC
TERMS AND CONDITIONS OF SERVICE

The professional services (“Services”) to be provided by ECS Florida, LLC (“ECS”) pursuant to the Proposal shall be provided in accordance with these Terms and Conditions of Service (“Terms”), including any addenda as may be incorporated or referenced in writing and shall form the Agreement between ECS and CLIENT.
1.0 INDEPENDENT CONSULTANT STATUS - ECS shall serve as an independent professional consultant to CLIENT for Services on the Project and shall have control over, and responsibility for, the means and methods for providing the Services identified in the Proposal, including the retention of Subcontractors and Subconsultants
2.0	SCOPE OF SERVICES - It is understood that the fees, reimbursable expenses and time schedule defined in the Proposal are based on information provided by CLIENT and/or CLIENT’S, agents, contractors and consultants (“Contractors”). CLIENT acknowledges that if this information is not current, is incomplete or inaccurate, if conditions are discovered that could not be reasonably foreseen, or if CLIENT orders additional services, the scope of services will change, even while the Services are in progress.
STANDARD OF CARE
In fulfilling its obligations and responsibilities enumerated in the Proposal, ECS shall be expected to comply with and its performance evaluated in light of the standard of care expected of professionals in the industry performing similar services on projects of like size and complexity at that time in the region (the “Standard of Care”). Nothing contained in the Proposal, the agreed-upon scope of Services, these Terms or any ECS report, opinion, plan or other document prepared by ECS shall constitute a warranty or guarantee of any nature whatsoever.
CLIENT understands and agrees that ECS will rely on the facts learned from data gathered during performance of Services as well as those facts provided by the CLIENT. CLIENT acknowledges that such data collection is limited to specific areas that are sampled, bored, tested, observed and/or evaluated. Consequently, CLIENT waives any and all claims based upon erroneous facts provided by the CLIENT, facts subsequently learned or regarding conditions in areas not specifically  sampled, bored, tested, observed or evaluated by ECS.
If a situation arises that causes ECS to believe compliance with CLIENT’S directives would be contrary to sound engineering practices, would violate applicable laws, regulations or codes, or will expose ECS to legal claims or charges, ECS shall so advise CLIENT. If ECS’ professional judgment is rejected, ECS shall have the right to terminate its Services in accordance with the provisions of Section 25.0, below.
If CLIENT decides to disregard ECS’ recommendations with respect to complying with applicable laws or regulations, ECS shall determine if applicable law requires ECS to notify the appropriate public officials. CLIENT agrees that such determinations are ECS’ sole right to make.
CLIENT DISCLOSURES
Where the Services requires ECS to penetrate a surface, CLIENT shall furnish and/or shall direct CLIENT’S or CLIENT’S Contractors to furnish ECS information identifying the type and location of utility lines and other man-made objects known, suspected, or assumed to be located beneath or behind the Site's surface. ECS shall be entitled to rely on such information for completeness and accuracy without further investigation, analysis, or evaluation.
“Hazardous Materials” shall include but not be limited to any substance that poses or may pose a present or potential hazard to human health or the environment whether contained in a product, material, by-product, waste, or sample, and whether it exists in a solid, liquid, semi-solid or gaseous form. CLIENT shall notify ECS of any known, assumed, or suspected regulated, contaminated, or other similar Hazardous Materials that may exist at the Site prior to ECS mobilizing to the Site.
If any Hazardous Materials are discovered, or are reasonably suspected by ECS after its Services begin, ECS shall be entitled to amend the scope of Services and adjust its fees or fee schedule to reflect the additional work or personal protective equipment and/or safety precautions required by the existence of such Hazardous Materials.
5.0	INFORMATION PROVIDED BY OTHERS - CLIENT waives, releases and discharges ECS from and against any claim for damage, injury or loss allegedly arising out of or in connection with errors, omissions, or inaccuracies in documents and other information in any form provided to ECS by CLIENT or CLIENT’s Contractors, including such information that becomes incorporated into ECS documents.
6.0 CONCEALED RISKS - CLIENT acknowledges that special risks are inherent in sampling, testing and/or evaluating concealed conditions that are hidden from view and/or neither readably apparent nor easily accessible, e.g., subsurface conditions, conditions behind a wall, beneath a floor, or above a ceiling. Such circumstances require that certain assumptions be made regarding existing conditions, which may not be verifiable without expending additional sums of money or destroying otherwise adequate or serviceable portions of a building or component thereof. Accordingly, ECS shall not be responsible for the verification of such conditions unless verification can be made by simple visual observation. CLIENT agrees to bear any and all costs, losses, damages and expenses (including, but not limited to, the cost of ECS’ additional services) in any way arising from or in connection with the existence or discovery of such concealed or unknown conditions.
RIGHT OF ENTRY/DAMAGE RESULTING FROM SERVICES
CLIENT warrants that it possesses the authority to grant ECS right of entry to the site for the performance of Services. CLIENT hereby grants ECS and its agents, subcontractors and/or subconsultants (“Subconsultants”), the right to enter from time to time onto the property in order for ECS to perform its Services. CLIENT agrees to indemnify and hold ECS and its Subconsultants harmless from any claims arising from allegations that ECS trespassed or lacked authority to access the Site.

CLIENT warrants that it possesses all necessary permits, licenses and/or utility clearances for the Services to be provided by ECS except where ECS’ Proposal explicitly states that ECS will obtain such permits, licenses, and/or utility clearances.
ECS will take reasonable precautions to limit damage to the Site and its improvements during the performance of its Services. CLIENT understands that the use of exploration, boring, sampling, or testing equipment will cause damage to the Site. The correction and restoration of such common damage is CLIENT’S responsibility unless specifically included in ECS’ Proposal.
CLIENT agrees that it will not bring any claims for liability or for injury or loss against ECS arising from (i) procedures associated with the exploration, sampling or testing activities at the Site, (ii) discovery of Hazardous Materials or suspected Hazardous Materials, or (iii) ECS’ findings, conclusions, opinions, recommendations, plans, and/or specifications related to discovery of contamination.
UNDERGROUND UTILITIES
ECS shall exercise the Standard of Care in evaluating client-furnished information as well as information readily and customarily available from public utility locating services (the “Underground Utility Information”) in its effort to identify underground utilities. The extent of such evaluations shall be at ECS’ sole discretion.
CLIENT recognizes that the Underground Utility Information provided to or obtained by ECS may contain errors or be incomplete. CLIENT understands that ECS may be unable to identify the locations of all subsurface utility lines and man-made features.
CLIENT waives, releases, and discharges ECS from and against any claim for damage, injury or loss allegedly arising from or related to subterranean structures (pipes, tanks, cables, or other utilities, etc.) which are not called to ECS’ attention in writing by CLIENT, not correctly shown on the Underground Utility Information and/or not properly marked or located by the utility owners, governmental or quasi- governmental locators, or private utility locating services as a result of ECS’ or ECS’ Subconsultant’s request for utility marking services made in accordance with local industry standards.
SAMPLES
Soil, rock, water, building materials and/or other samples and sampling by-products obtained from the Site are and remain the property of CLIENT. Unless other arrangements are requested by CLIENT and mutually agreed upon by ECS in writing, ECS will retain samples not consumed in laboratory testing for up to sixty
(60) calendar days after the first issuance of any document containing data obtained from such samples. Samples consumed by laboratory testing procedures will not be stored.
Unless CLIENT directs otherwise, and excluding those issues covered in Section 10.0, CLIENT authorizes ECS to dispose of CLIENT’S non-hazardous samples and sampling or testing by-products in accordance with applicable laws and regulations.
ENVIRONMENTAL RISKS
When Hazardous Materials are known, assumed, suspected to exist, or discovered at the Site, ECS will endeavor to protect its employees and address public health, safety, and environmental issues in accordance with the Standard of Care. CLIENT agrees to compensate ECS for such efforts.
When Hazardous Materials are known, assumed, or suspected to exist, or discovered at the Site, ECS and/or ECS’ subcontractors will exercise the Standard of Care in containerizing and labeling such Hazardous Materials in accordance with applicable laws and regulations, and will leave the containers on Site. CLIENT is responsible for the retrieval, removal, transport and disposal of such contaminated samples, and sampling process byproducts in accordance with applicable law and regulation.
Unless explicitly stated in the Scope of Services, ECS will neither subcontract for nor arrange for the transport, disposal, or treatment of Hazardous Materials. At CLIENT’S written request, ECS may assist CLIENT in identifying appropriate alternatives for transport, off-site treatment, storage, or disposal of such substances, but CLIENT shall be solely responsible for the final selection of methods and firms to provide such services. CLIENT shall sign all manifests for the disposal of substances affected by contaminants and shall otherwise exercise prudence in arranging for lawful disposal.
In those instances where ECS is expressly retained by CLIENT to assist CLIENT in the disposal of Hazardous Materials, samples, or wastes as part of the Proposal, ECS shall do so only as CLIENT’S agent (notwithstanding any other provision of this Agreement to the contrary). ECS will not assume the role of, nor be considered a generator, storer, transporter, or disposer of Hazardous Materials.
Subsurface sampling may result in unavoidable cross-contamination of certain subsurface areas, as when a probe or excavation/boring device moves through a contaminated zone and links it to an aquifer, underground stream, pervious soil stratum, or other hydrous body not previously contaminated, or connects an uncontaminated zone with a contaminated zone. Because sampling is an essential element of the Services indicated herein, CLIENT agrees this risk cannot be eliminated. Provided such services were performed in accordance with the Standard of Care, CLIENT waives, releases and discharges ECS from and against any claim for damage, injury, or loss allegedly arising from or related to such cross- contamination.
CLIENT understands that a Phase I Environmental Site Assessment (ESA) is conducted solely to permit ECS to render a professional opinion about the likelihood of the site having a Recognized Environmental Condition on, in, beneath, or near the Site at the time the Services are conducted. No matter how thorough a Phase I ESA study may be, findings derived from its conduct are highly limited and ECS

ECS Proposal No: 14139	Page 1 of 3	Ver. 06/14/13

cannot know or state for an absolute fact that the Site is unaffected or adversely affected by one or more Recognized Environmental Conditions. CLIENT represents and warrants that it understands the limitations associated with Phase I ESAs.
OWNERSHIP OF DOCUMENTS
ECS shall be deemed the author and owner (or licensee) of all documents, technical reports, letters, photos, boring logs, field data, field notes, laboratory test data, calculations, designs, plans, specifications, reports, or similar documents and estimates of any kind furnished by it [the “Documents of Service”] and shall retain all common law, statutory and other reserved rights, including copyrights. CLIENT shall have a limited, non-exclusive license to use copies of the Documents of Service provided to it in connection with its Project for which the Documents of Service are provided until the completion of the Project.
ECS’ Services are performed and Documents of Service are provided for the CLIENT’S sole use. CLIENT understands and agrees that any use of the Documents of Service by anyone other than the CLIENT and its Contractors is not permitted. CLIENT further agrees to indemnify and hold ECS harmless for any errors, omissions or damage resulting from its contractors’ use of ECS’ Documents of Service.
Without ECS’ prior written consent, CLIENT agrees to not use ECS’ Documents of Service for the Project if the Project is subsequently modified in scope, structure or purpose. Any reuse without ECS’ written consent shall be at CLIENT’S sole risk and without liability to ECS or its Subconsultants. CLIENT agrees to indemnify and hold ECS harmless for any errors, omissions or Damage resulting from its use of ECS’ Documents of Service after any modification in scope, structure or purpose.
CLIENT agrees to not make any modification to the Documents of Service without the prior written authorization of ECS. To the fullest extent permitted by law, CLIENT agrees to indemnify, defend, and hold ECS harmless from any damage, loss, claim, liability or cost (including reasonable attorneys’ fees and defense costs) arising out of or in connection with any unauthorized modification of the Documents of Service by CLIENT or any person or entity that acquires or obtains the Documents of Service from or through CLIENT. CLIENT represents and warrants that the Documents of Service shall be used only as submitted by ECS.
SAFETY
Unless expressly agreed to in writing in its Proposal, CLIENT agrees that ECS shall have no responsibility whatsoever for any aspect of site safety other than for its own employees. Nothing herein shall be construed to relieve CLIENT and/or its Contractors from their responsibility for site safety. CLIENT also represents and warrants that the General Contractor is solely responsible for Project site safety and that ECS personnel may rely on the safety measures provided by the General Contractor.
In the event ECS assumes in writing limited responsibility for specified safety issues, the acceptance of such responsibilities does not and shall not be deemed an acceptance of responsibility for any other non-specified safety issues, including, but not limited to those relating to excavating, fall protection, shoring, drilling, backfilling, blasting, or other construction activities.
CONSTRUCTION TESTING AND REMEDIATION SERVICES
CLIENT understands that construction testing and observation services are provided in an effort to reduce, but cannot eliminate, the risk of problems arising during or after construction or remediation. CLIENT agrees that the provision of such Services does not create a warranty or guarantee of any type.
Monitoring and/or testing services provided by ECS shall not in any way relieve the CLIENT’S contractor(s) from their responsibilities and obligations for the quality or completeness of construction as well as their obligation to comply with applicable laws, codes, and regulations.
ECS has no responsibility whatsoever for the means, methods, techniques, sequencing or procedures of construction selected, for safety precautions and programs incidental to work or services provided by any contractor or other consultant. ECS does not and shall not have or accept authority to supervise, direct, control, or stop the work of any of CLIENT’S Contractors or any of their subcontractors.
ECS strongly recommends that CLIENT retain ECS to provide construction monitoring and testing services on a full time basis to lower the risk of defective or incomplete work being installed by CLIENT’S Contractors. If CLIENT elects to retain ECS on a part-time or on-call basis for any aspect of construction monitoring and/or testing, CLIENT accepts the risk that a lower level of construction quality may occur and that defective or incomplete work may result and not be detected by ECS’ part time monitoring and testing in exchange for CLIENT’S receipt of an immediate cost savings. Unless the CLIENT can show that ECS’ errors or omissions are contained in ECS’ reports, CLIENT waives, releases and discharges ECS from and against any other claims for errors, omissions, damages, injuries, or loss alleged to arise from defective or incomplete work that was monitored or tested by ECS on a part- time or on-call basis. Except as set forth in the preceding sentence, CLIENT agrees to indemnify and hold ECS harmless from all Damages, costs, and attorneys’ fees, for any claims alleging errors, omissions, damage, injury or loss allegedly resulting from work that was monitored or tested by ECS on a part-time or on-call basis.
14.0	CERTIFICATIONS - CLIENT may request, or governing jurisdictions may require, ECS to provide a “certification” regarding the Services provided by ECS. Any “certification” required of ECS by the CLIENT or jurisdiction(s) having authority over some  or all aspects of the Project shall consist of ECS’ inferences and professional opinions based on the limited sampling, observations, tests, and/or analyses performed by ECS at discrete locations and times. Such “certifications” shall constitute ECS’ professional opinion of a condition's existence, but ECS does not guarantee that such condition exists, nor does it relieve other parties of the responsibilities or obligations such parties have with respect to the possible existence of such a condition. CLIENT agrees it cannot make the resolution of any dispute with ECS or payment of any amount due to ECS contingent upon ECS signing any such “certification.”
BILLINGS AND PAYMENTS
Billings will be based on the unit rates, plus travel costs, and other reimbursable expenses as stated in the professional fees section of the Proposal. Any estimate of

professional fees stated shall not be considered as a not-to-exceed or lump sum amount unless otherwise explicitly stated. CLIENT understands and agrees that even if ECS agrees to a lump sum or not-to-exceed amount, that amount shall be limited to number of hours, visits, trips, tests, borings, or samples stated in the Proposal.
CLIENT agrees that all professional fees and other unit rates may be adjusted annually to account for inflation based on the most recent 12-month average of the Consumer Price Index (CPI-U) for all items as established by www.bls.gov when the CPI-U exceeds an annual rate of 2.0%.
Should ECS identify a Changed Condition(s), ECS shall notify the CLIENT of the Changed Condition(s). ECS and CLIENT shall promptly and in good faith negotiate an amendment to the scope of Services, professional fees, and time schedule.
CLIENT recognizes that time is of the essence with respect to payment of ECS’ invoices, and that timely payment is a material consideration for this Agreement. All payment shall be in U.S. funds drawn upon U.S. banks and in accordance with the rates and charges set forth in the professional Fees. Invoices are due and payable upon receipt.
If CLIENT disputes all or part of an invoice, CLIENT shall provide ECS with written notice stating in detail the facts of the dispute within fifteen (15) calendar days of the invoice date. CLIENT agrees to pay the undisputed amount of such invoice promptly.
ECS reserves the right to charge CLIENT an additional charge of one-and-one-half (1.5) percent (or the maximum percentage allowed by Law, whichever is lower) of the invoiced amount per month for any payment received by ECS more than thirty
(30) calendar days from the date of the invoice, excepting any portion of the invoiced amount in dispute. All payments will be applied to accrued interest first and then to the unpaid principal amount. Payment of invoices shall not be subject to unilateral discounting or set-offs by CLIENT.
CLIENT agrees that its obligation to pay for the Services is not contingent upon CLIENT’S ability to obtain financing, zoning, approval of governmental or regulatory agencies, permits, final adjudication of a lawsuit, CLIENT’S successful completion of the Project, settlement of a real estate transaction, receipt of payment from CLIENT’s client, or any other event unrelated to ECS provision of Services. Retainage shall not be withheld from any payment, nor shall any deduction be made from any invoice on account of penalty, liquidated damages, or other sums incurred by CLIENT. It is agreed that all costs and legal fees including actual attorney's fees, and expenses incurred by ECS in obtaining payment under this Agreement, in perfecting or obtaining a lien, recovery under a bond, collecting any delinquent amounts due, or executing judgments, shall be reimbursed by CLIENT.
Unless CLIENT has provided notice to ECS in accordance with Section 16.0 of these Terms, payment of any invoice by the CLIENT shall mean that the CLIENT is satisfied with ECS’ Services and is not aware of any defects in those Services.
DEFECTS IN SERVICE
CLIENT and CLIENT’s Contractors shall promptly inform ECS during active work on any project of any actual or suspected defects in the Services so to permit ECS to take such prompt, effective remedial measures that in ECS’ opinion will reduce or eliminate the consequences of any such defective Services. The correction of defects attributable to ECS’ failure to perform in accordance with the Standard of Care shall be provided at no cost to CLIENT. However, ECS shall not be responsible for the correction of any deficiency attributable to client-furnished information, the errors, omissions, defective materials, or improper installation of materials by CLIENT’s personnel, consultants or contractors, or work not observed by ECS. CLIENT shall compensate ECS for the costs of correcting such defects.
Modifications to reports, documents and plans required as a result of jurisdictional reviews or CLIENT requests shall not be considered to be defects. CLIENT shall compensate ECS for the provision of such Services.
17.0 INSURANCE - ECS represents that it and its subcontractors and subconsultants maintain workers compensation insurance, and that ECS is covered by general liability, automobile and professional liability insurance policies in coverage amounts it deems reasonable and adequate. ECS shall furnish certificates of insurance upon request. The CLIENT is responsible for requesting specific inclusions or limits of coverage that are not present in ECS insurance package. The cost of such inclusions or coverage increases, if available, will be at the expense of the CLIENT.
LIMITATION OF LIABILITY
CLIENT AGREES TO ALLOCATE CERTAIN RISKS ASSOCIATED WITH THE PROJECT BY LIMITING ECS’ TOTAL LIABILITY TO CLIENT ARISING FROM ECS’ PROFESSIONAL LIABILITY, I.E. PROFESSIONAL ACTS, ERRORS, OR OMISSIONS AND FOR ANY AND ALL CAUSES INCLUDING NEGLIGENCE, STRICT LIABILITY, BREACH OF CONTRACT, OR BREACH OF WARRANTY, INJURIES, DAMAGES, CLAIMS, LOSSES, EXPENSES, OR CLAIM EXPENSES (INCLUDING REASONABLE ATTORNEY’S FEES) RELATING TO PROFESSIONAL SERVICES PROVIDED UNDER THIS AGREEMENT TO THE FULLEST EXTENT PERMITTED BY LAW. THE ALLOCATION IS AS FOLLOWS.
If the proposed fees are $10,000 or less, ECS’ total aggregate liability to CLIENT shall not exceed $20,000, or the total fee received for the services rendered, whichever is greater.
If the proposed fees are in excess of $10,000, ECS’ total aggregate liability to CLIENT shall not exceed $50,000, or the total fee for the services rendered, whichever is greater.
CLIENT agrees that ECS shall not be responsible for any injury, loss or damage of any nature, including bodily injury and property damage, arising directly or indirectly, in whole or in part, from acts or omissions by the CLIENT, its employees, agents, staff, consultants, contractors, or subcontractors to the extent such injury, damage, or loss is caused by acts or omissions of CLIENT, its employees, agents, staff, consultants, contractors, subcontractors or person/entities for whom CLIENT is legally liable.
CLIENT agrees that ECS’ liability for all non-professional liability arising out of this Agreement or the services provided as a result of the Proposal be limited to
$500,000.

ECS Proposal No: 14139	Page 2 of 3	Ver. 06/14/13

INDEMNIFICATION
Subject to Section 18.0, ECS agrees to hold harmless and indemnify CLIENT from and against damages arising from ECS’ negligent performance of its Services, but only to the extent that such damages are found to be caused by ECS’ negligent acts, errors or omissions, (specifically excluding any damages caused by any third party or by the CLIENT.)
To the fullest extent permitted by law, CLIENT agrees to indemnify, and hold ECS harmless from and against any and all liability, claims, damages, demands, fines, penalties, costs and expenditures (including reasonable attorneys’ fees and costs of litigation defense and/or settlement) (“Damages”) caused in whole or in part by the acts, errors, or omissions of the CLIENT or CLIENT’s employees, agents, staff, contractors, subcontractors, consultants, and clients, provided such Damages are attributable to: (a) the bodily injury, personal injury, sickness, disease and/or death of any person; (b) the injury to or loss of value to tangible personal property; or (c) a breach of these Terms. The foregoing indemnification shall not apply to the extent such Damage is found to be caused by the sole negligence, errors, omissions or willful misconduct of ECS.
It is specifically understood and agreed that in no case shall ECS be required to pay an amount of Damages disproportional to ECS’ culpability. IF CLIENT IS A HOMEOWNER, HOMEOWNERS’ ASSOCIATION, CONDOMINIUM OWNER, CONDOMINIUM OWNER’S ASSOCIATION, OR SIMILAR RESIDENTIAL OWNER, ECS RECOMMENDS THAT CLIENT RETAIN LEGAL COUNSEL BEFORE ENTERING INTO THIS AGREEMENT TO EXPLAIN CLIENT’S RIGHTS AND OBLIGATIONS HEREUNDER, AND THE LIMITATIONS, AND RESTRICTIONS IMPOSED BY THIS AGREEMENT. CLIENT AGREES THAT FAILURE OF CLIENT TO RETAIN SUCH COUNSEL SHALL BE A KNOWING WAIVER OF LEGAL COUNSEL AND SHALL NOT BE ALLOWED ON GROUNDS OF AVOIDING ANY PROVISION OF THIS AGREEMENT.
IF CLIENT IS A RESIDENTIAL BUILDER OR RESIDENTIAL DEVELOPER, CLIENT SHALL INDEMNIFY AND HOLD HARMLESS ECS AGAINST ANY AND ALL CLAIMS OR DEMANDS DUE TO INJURY OR LOSS INITIATED BY ONE OR MORE HOMEOWNERS, UNIT-OWNERS, OR THEIR HOMEOWNER’S ASSOCIATION, COOPERATIVE BOARD, OR SIMILAR GOVERNING ENTITY AGAINST CLIENT WHICH RESULTS IN ECS BEING BROUGHT INTO THE DISPUTE.
IN NO EVENT SHALL THE DUTY TO INDEMNIFY AND HOLD ANOTHER PARTY HARMLESS UNDER THIS SECTION 19.0 INCLUDE THE DUTY TO DEFEND.
CONSEQUENTIAL DAMAGES
CLIENT shall not be liable to ECS and ECS shall not be liable to CLIENT for any consequential damages incurred by either due to the fault of the other or their employees, consultants, agents, contractors or subcontractors, regardless of the nature of the fault or whether such liability arises in breach of contract or warranty, tort, statute, or any other cause of action. Consequential damages include, but are not limited to, loss of use and loss of profit.
ECS shall not be liable to CLIENT, or any entity engaged directly or indirectly by CLIENT, for any liquidated damages due to any fault, or failure to act, in part or in total by ECS, its employees, agents, or subcontractors.
SOURCES OF RECOVERY
All claims for damages related to the Services provided under this Agreement shall be made against the ECS entity contracting with the CLIENT for the Services, and no other person or entity. CLIENT agrees that it shall not name any affiliated entity including parent, peer, or subsidiary entity in any lawsuit brought under this Agreement.
In the event of any dispute or claim between CLIENT and ECS arising out of in connection with the Project and/or the Services, CLIENT and ECS agree that they will look solely to each other for the satisfaction of any such dispute or claim. Moreover, notwithstanding anything to the contrary contained in any other provision herein, CLIENT and ECS’ agree that their respective shareholders, principals, partners, members, agents, directors, officers, employees, and/or owners shall have no liability whatsoever arising out of or in connection with the Project and/or Services provided hereunder. In the event CLIENT brings a claim against an affiliated entity, parent entity, subsidiary entity, or individual officer, director or employee in contravention of this Section 21, CLIENT agrees to hold ECS harmless from and against all damages, costs, awards, or fees (including attorneys’ fees) attributable to such act.
21.3 Pursuant to Fla. Stat. Sections 558.002 and 558.0035, CLIENT agrees that an individual employee or agent of ECS may not be held individually liable for negligence for acts or omissions arising out of the Services.
22.0  THIRD PARTY CLAIMS EXCLUSION - CLIENT and ECS agree that the Services   are performed solely for the benefit of the CLIENT and are not intended by either CLIENT or ECS to benefit any other person or entity. To the extent that any other person or entity is benefited by the Services, such benefit is purely incidental and such other person or entity shall not be deemed a third party beneficiary to the Agreement. No third-party shall have the right to rely on ECS’ opinions rendered in connection with ECS’ Services without written consent from both CLIENT and ECS, which shall include, at a minimum, the third-party's agreement to be bound to the same Terms and Conditions contained herein and third- party’s agreement that ECS’ Scope of Services performed is adequate.
DISPUTE RESOLUTION
In the event any claims, disputes, and other matters in question arising out of or relating to these Terms or breach thereof (collectively referred to as “Disputes”), the parties shall promptly attempt to resolve all such Disputes through executive negotiation between senior representatives of both parties familiar with the Project. The parties shall arrange a mutually convenient time for the senior representative of each party to meet. Such meeting shall occur within fifteen calendar (15) days of either party’s written request for executive negotiation or as otherwise mutually

agreed. Should this meeting fail to result in a mutually agreeable plan for resolution of the Dispute, CLIENT and ECS agree that either party may bring litigation.
CLIENT shall make no claim (whether directly or in the form of a third-party claim) against ECS unless CLIENT shall have first provided ECS with a written certification executed by an independent engineer licensed in the jurisdiction in which the Project is located, reasonably specifying each and every act or omission which the certifier contends constitutes a violation of the Standard of Care. Such certificate shall be a precondition to the institution of any judicial proceeding and shall be provided to ECS thirty (30) days prior to the institution of such judicial proceedings.
Litigation shall be instituted in a court of competent jurisdiction in the county or district in which ECS’ office contracting with the CLIENT is located. The parties agree that the law applicable to these Terms and the Services provided pursuant to the Proposal shall be the laws of the Commonwealth of Virginia, but excluding its choice of law rules. Unless otherwise mutually agreed to in writing by both parties, CLIENT waives the right to remove any litigation action to any other jurisdiction. Both parties agree to waive any demand for a trial by jury.
CURING A BREACH
A party that believes the other has materially breached these Terms shall issue a written cure notice identifying its alleged grounds for termination. Both parties shall promptly and in good faith attempt to identify a cure for the alleged breach or present facts showing the absence of such breach. If a cure can be agreed to or the matter otherwise resolved within thirty (30) calendar days from the date of the termination notice, the parties shall commit their understandings to writing and termination shall not occur.
Either party may waive any right provided by these Terms in curing an actual or alleged breach; however, such waiver shall not affect future application of such provision or any other provision.
TERMINATION
CLIENT or ECS may terminate this Agreement for breach, non-payment, or a failure to cooperate. In the event of termination, the effecting party shall so notify the other party in writing and termination shall become effective fourteen (14) calendar days after receipt of the termination notice.
Irrespective of which party shall effect termination, or the cause therefore, ECS shall promptly render to CLIENT a final invoice and CLIENT shall immediately compensate ECS for Services rendered and costs incurred including those Services associated with termination itself, including without limitation, demobilizing, modifying schedules, and reassigning personnel.
26.0 TIME BAR TO LEGAL ACTION - Unless prohibited by law, and notwithstanding any Statute that may provide additional protection, CLIENT and ECS agree that a lawsuit by either party alleging a breach of this Agreement, violation of the Standard of Care, non- payment of invoices, or arising out of the Services provided hereunder, must be initiated in a court of competent jurisdiction no more than two (2) years from the time the party knew, or should have known, of the facts and conditions giving rise to its claim, and shall under no circumstances shall such lawsuit be initiated more than three (3) years from the date of substantial completion of ECS’ Services.
27.0	ASSIGNMENT - CLIENT and ECS respectively bind themselves, their successors, assigns, heirs, and legal representatives to the other party and the successors, assigns, heirs and legal representatives of such other party with respect to all covenants of these Terms. Neither CLIENT nor ECS shall assign these Terms, any rights thereunder, or any cause of action arising therefrom, in whole or in part, without the written consent of the other. Any purported assignment or transfer, except as permitted above, shall be deemed null, void and invalid, the purported assignee shall acquire no rights as a result of the purported assignment or transfer and the non-assigning party shall not recognize any such purported assignment or transfer.
28.0 SEVERABILITY - Any provision of these Terms later held to violate any law, statute, or regulation, shall be deemed void, and all remaining provisions shall continue in full force and effect. CLIENT and ECS shall endeavor to quickly replace a voided provision with a valid substitute that expresses the intent of the issues covered by the original provision.
29.0 SURVIVAL - All obligations arising prior to the termination of the agreement represented by these Terms and all provisions allocating responsibility or liability between the CLIENT and ECS shall survive the substantial completion of Services and the termination of the Agreement.
TITLES; ENTIRE AGREEMENT
The titles used herein are for general reference only and are not part of the Terms.
These Terms together with the Proposal, including all exhibits, appendixes, and other documents appended to it, constitute the entire agreement between CLIENT and ECS (“Agreement”). CLIENT acknowledges that all prior understandings and negotiations are superseded by this Agreement.
CLIENT and ECS agree that subsequent modifications to the Agreement shall not be binding unless made in writing and signed by authorized representatives of both parties.
All preprinted terms and conditions on CLIENT’S purchase order, Work Authorization, or other service acknowledgement forms, are inapplicable and superseded by these Terms and Conditions of Service.

ECS Proposal No: 14139	Page 3 of 3	Ver. 06/14/13

Pl>'N,  THE TR.AFf1C  DEPARTMENT WAIYtD

lRAf'flC  SIGNALS  BY  THE  8ETT[R  JACt<SONv!LLE I8YM PROVEML£TToiENTOf.TEOREOU1I2REMNOVEHTS.  200-4IN  K£'RNloN  BVDL

.•	D£  SOU�D  WlflT[  EDGE'  !ITPIPl

-

�-\�'\	.

-

.--

-.,,.-.

. ..

-	P l.  ,  

4 •.7 ...... -P l	r4 '

.

..

--�..	- -  �..........

�·

r-'

...-
�	.

.

TRAFFIC CALMING DETAIL

!10'

--	'

PRWOIORTHSTOANOPLJ.AREASTTlNG  lHtARE SUIN RCOMP'vtYORLIANSHCEALLM1H'vtJUZF'YONIALLNG

LO l

�·	50·

!Im'	LOPRlTS.\t TTRO•ADASSOCWAY .6:.  IClNCN. 1ERLJNE  CALCULATIONS  FURNISHED  BY

' ® SU: SM: """"' ,oil LIJQlfflDtlt}

PRRtOPOSCDOUIRtMtNBlSUILDINGS.AS  �SEEASPAM>E�NOUG AANTED LDflOTAIN¥111AGE011'1SPt.AHF"OR             EASEMENT  Yt10THS.

FOR  D£1ENTION  PONDS  DIM£N90NS  AND  DRAlNAGEm

8£ YOOR sa.£ AlSI<

N1lt£OTEEl.E:

ClRONIC

OF'  THE.. CM L OiGINEERINC  0RAYt1m1S

rOU19ltPCUIIQoc.crn,lO JIItNIT�••  I�

lMDIUO-PLASne

"LA.5MliL1STllll'IIIIIllt  (J(l1'I.CIQI

AU. PAVEMENT MARl(INGS IN CITY

�·

NOTf.: ALL SIDEWAL KS AR£ TO 8£ 5' WIDE

)

'--------------i"' -- -a...

UNOS£T  '6INTD«OlMESE T£1..E:O  C

',,

S£DEIC  DOCVlHEMENPRITSN ltpFUft,..  SIAkGNYEDPURANOPOSE	ALLPLAt.lS.

� ��! 

.,

�

-2

,�

R/WE1N0TRANBE  1HCERE MOD-ETP1.ASTICAI L

, �•/'I';
I
I
I	I
�

-¥
ii,;

II)

SECTION  A-A

I

I
I I

\

.;-=·-...-

MATCH LINE A-A
22.----  ":-"  ,, 

io1"• ·; :

:,

:l,(	"

5

�

z	vi
0.	�

,   -,. ·,.... ' .� I	-

w � Q  

�

t

z	1;.

\ - � "' ,_. '>f",

I.'.(• l  �' K,.·-  '.	""""'� ,,.....•�t,,."'l'D1'0  ---

11'1P0 •,ISl,OQl(JO� '
- • f:t �, C ,

' f- A l  .

�TCH

_

'-- ! , :

�/

••

'>'>•

r

-�wet T"

--.,   +-----'/

""	,�<

, � . I

-----+-...,.....,.._ _

RACl 'W T

UN�A-A

;;. *

I

.

I h-�,_,,__

'

..	:.

- >.

.

j:)

KINS/NGTON LAKES DRIVE

fFUR

- - - 7
,- - - - _J

OVERUoV/PAl,Ul[l,IT

l.!Ai:I KINGS

'SEE  DOAIL.  G-2 

w�,-- 1P.Af,i :L•

.	'	8
I-

I

i -

. . .•gz0.• • •

•	Cl) • •

1
\

I/I1

1 62

-=+'  �c-=-

. ... .., ...1,., ...
_ :.,____ ,._____ 

324   32 5   :,26 , 327   J28   3211   330 1 33 ,   332

I

I

-  _' f;_'i' ...t  1H  t 1 89

• • • �- .•

TENTH ORDER OF BUSINESS

C.

1.

OFFICE OF THE SUPERVISOR OF ELECTIONS

MIKE HOGAN SUPERVISOR OF ELECTlONS OFFlCE, (904) 630-7757
CELL (904) 2[9-8924

May 1 1, 2018 

l05 EASTMONROE STREET JACKSONVILLE, FLORIDA 3H02
FAX (904) 630-2920 E-MAIL MHOGAN@COJ.NET

Courtney Hogge
475 West Town Place Suite 1 14
St. Augustine, FL 32092
Dear Courtney,
The information you requested on April 18, 2018 appears below:
Wynnfield Lakes Community Development District 987 Registered Voters
If you have any questions or need additional assistance, please contact Robert Phillips at 904- 630-8018 or phillips@coj.net.
Sincerely,

Brehda Byles
Candidate and Records Assistant

2.

NOTICE OF MEETINGS WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT

The Board of Supervisors of the Wynnfield Lakes Community Development District will hold their regularly scheduled public meetings for Fiscal Year 2019 at 6:00 PM at the University of North Florida, University Center, 12000 Alumni Drive, Room 1090, Jacksonville, Florida on the third Wednesday of the following months as follows (*exceptions noted):

November 14, 2018 (*2nd Wednesday)
January 16, 2019
March 20, 2019
May 15, 2019 (FY19 Budget Approval Meeting) July 17, 2019 (FY19 Budget Adoption Meeting) September 18, 2019

D.

Wynnfield Lakes Community Development District
12319 Wynnfield Lakes Drive, Jacksonville, Florida 32246

Date:	July 18, 2018

Memorandum

To:		Rich Whetsel	via email Operations Director

From:	Richard Waters	Chris Hall
Amenities Manager	Operations Managers

Re:	Wynnfield Lakes, CDD Monthly Managers Report

The following is a summary of activities related to the field operations of the Wynnfield Lakes Community Development District.
Amenity Manager:

Fifty-four access cards were issued since the last CDD meeting.
Four access cards were purchased to replace lost cards. The lost cards are deactivated and removed from the system.
Eleven rentals took place since the last CDD meeting.
Dive-in Movie Jumanji was shown poolside on June 16th- attendance was high.
Dive-in Movie Despicable Me 3 is scheduled for Friday July 6th.

Fitness Center:
The drain lines for the air conditioner were unclogged and the safety float switch has been repaired.
The fitness center door closer has been replaced.
The fitness center door has been painted.
New handles were installed on the exercise bike.
Southeast Fitness is working to repair the elliptical and bike.
Southeast Fitness continues to perform preventative maintenance on the fitness equipment.

Amenity/Pool/Playground:
Southern Recreation replaced the broken saddle on the splash ground slide and installed a temporary slide.
New outdoor dining tables, chairs, and patio furniture has been installed.
Fifty (50) yards of mulch has been installed in the playground area.
Atlantic Security repaired the exit button for the pool gate.
Broken umbrellas have been replaced on the pool deck.
The amenity lights and timers have been inspected.
The pool gate has been touched up where the paint was peeling.

Landscaping / Irrigation:

Yellowstone continues maintaining all the landscaping.
RMS is continuing to perform bi-weekly landscape inspections with Yellowstone.
Irrigation controller has been installed due to a lightning strike, and a surge protector was installed to protect the controller.
A master valve has been installed on the irrigation pump to prevent it from running constantly and damaging the irrigation pump.
The palm trees and oak tree at the pool and amenity has been chemically injected to promote healthy growth.
Flax Lily plants have been installed at the pool.
The palm trees around the pool have been trimmed.
The ants around the pool area have been treated.
Mulch was installed throughout the community.
Dead sod at the front entrance has been replaced.

Other Items:

The tennis court lights, pickle ball lights, and parking lot lights and timers have been inspected and adjusted.
Lake Doctors continues to maintain the lakes.
RMS continues to clean the lake banks and outfall structures monthly.

Questions/Comments:

Should you have any questions or comments regarding the above information, please feel free to contact Chris at (352)681-­‐9874 or Rich at (904) 759-­‐8923

TWELFTH ORDER OF BUSINESS

A.

Wynnfield Lakes
Community Development District
Check Run Summary
July 78, 2078

Date	Check Numbers	Amount	
GENERAL FUND			
5/1 1/2018	3199-3101	$7, 900. 88	
5/15/2018	3202-3203	$292. 13	
5/18/2018	3204-3206	$7,970. 00	
5125/2018	3207-3211	$7, 420.91	
6/1/2018	3212-3218	$5, 800. 69	
6/1 1/2018	3219-3224	$15, 228. 95	
6/18/2018	3225-3230	$9, 92 7. 07	
6125/2018	3231-3234	$7, 887. 86	
612912018	3235-3243	$8, 732. 39 	
7/612018	3244-3250	$15, 588. 85	
Total		$80, 737. 73	
CAPITAL RESERVE FUND			
3/1612018	34	$4, 690. 00	
5/23/2078	35	$7, 797. 00	
Total		$ 12, 487. 00	

AP3 0 0 R 
* * * CHE CK DAT ES 05/0 4 / 2 018 -

YEAR -T O- DATE ACCOUNTS PAYAB LE PREPAID/ COMPUTER CHE CK REG IS TER 07/09/2 0 1 8 * * *	WYNNF IE LD LAKE S - GENERAL FUND 
BANK A WYNNF IELD - GENERAL

RUN	7 / 0 9 / 1 8 

PAGE	1

CHE CK DATE 

VEND# 

. . . . . INVO IC E . . . . .  
DAT E	INVO IC E

. . . EXPENS ED TO . . .  
YRMO	DPT ACCT# SUB 

SUB CLAS S

VENDOR NAME 

STATUS 

AMOUNT 

. . . . CHE CK . . . . .  
AMOUNT	#

5 / 1 1/18 00075 

5 / 0 8 / 1 8 234561 43 2 0 1 8 0 5 3 2 0 - 5 72 0 0 - 3 4 5 0 0 

1 , 2 6 0 . 8 0 

SECURIT Y SVC 04/23 -05/06 

GI DDENS SECURI TY CORPORAT I ON

1 , 2 6 0 . 8 0 0 0 3 199 

5/11/18 0 0 0 07 

5/ 0 1 / 1 8   4 3 8	201805 32 0 - 5 72 0 0 - 3 44 0 0 

*	1 , 7 50 . 0 0

MAY 1 8 - CONTRACT ADMIN 

GOVE RNMENTAL MANAGEMENT SERVI CES 

1 , 750 . 0 0 003200 

5 / 1 1 / 1 8 00108 

5/01/18 2 7 3 

201805 32 0 - 57200-34200 

729 . 5 8

5 / 0 1 / 1 8 

MAY 1 8 - JAN I TORIAL SVCS 
2 7 3	201805 32 0 - 57200-34300 
MAY 1 8 - FAC IL ITY MGMT SVCS 

4 , 1 6 0 . 5 0

5/15/18  0 0 0 69 

5 / 1 5 / 1 8   0 0 0 3 2 

5 / 1 8 / 1 8  0 0 0 6 0 

5/1 8/18 0 0 110 

RIV ERS IDE MANAGEMENT SERVI CES , I NC 
5/03/18 123 5061 4  201804 3 1 0 - 51 3 0 0 - 4 9 0 0 0	*
APR 1 8 - S P RING WAT ER 
CRY STAL SPRINGS 
5/07/18 1 8 - 0 3 7 1 6 2 0 1 805 3 1 0 - 5 13 0 0 - 4 8 0 0 0 
NOT I CE O F MTG 0 5 / 07/2 0 1 8	DA I LY RECORD 
5/11/18 Ml 8 6 0 6	2 0 18 05 3 2 0 -572 0 0 - 4 6200 
MAY  18 - POOL SERVI CE S	CRYS TAL CLEAN POOL SE RVIC E , IN C 5/17/18 B0 152537 2 0 1 8 0 6 3 2 0 -57200-49400 

B0 152537 2 0 1 8 0 7 3 2 0 

5/17/18	JUN 18 - MOVI E RENT - 57200 - 4 9400 
JUL 18 -MO VIE RENT 
5/ 17/18 B0 152537 2 0 1 8 0 8 3 2 0 -57200 - 4 9 4 0 0 AUG 18 - MOVIE EVE NT 

-    -   -

-    -  -

-   -  -

204 . 0 0

- - - - - - -
8 8 . 13 

-    -   -    -   -    - -
900 . 0 0

-   -   -   -   -   -    -
285 . 0 0
2 8 5 . 0 0
2 8 5  . 0 0 

4 ,  890 . 0 8 0 0 3 2 0 1 

-    - 2 0- 4 -. 0 0-    0 0 3 2 0 2

8 8 . 1 3  003203 

-   - 9 0- 0 -. 0 -0    003204 

5/18/18 00036 

SWANK MOT I ON PI CTURES , IN C .
5/17/18  UC 1 5882	2 0 1 8 0 5 3 1 0 - 5 1 3 0 0 - 6 0 1 0 0 

- - -

- - - - - - - -
215 . 0 0

- 8 5- 5 -. 0 0-

0 0 3 2 0 5 

5/25/18 00075 

5/25/18 0 0 0 0 8 

MEET ING ROOM 05/16 / 2 0 1 8	UN IVERS IT Y O F NORTH FLOR IDA 5/22/18 23456213 2 0 1 8 0 5 320 - 5 7 2 0 0 - 3 4 5 0 0 
SE CURITY SVC 05/7- 05 / 2 0 
GIDDENS SECURI TY CO RPORAT ION 
3/31/18 100128	2 0 1 8 0 3 3 1 0 - 5 1 3 0 0 - 3 1 500 

3/31/18	3 1500 

MAR 1 8 - GENERAL COUNS EL 
100129	2 0 1 8 0 3 3 1 0 - 5 13 0 0 - MAR 18- MONTHLY MEET ING

-    -  -
*

-   -    -
*

- - - - - - -
1 , 2 6 0 . 8 0

-    -    -    -    -    - -
8 1 7 . 5 0
1 , 5 0 6 . 0  3

-    - 2 1- 5 -. 0 0-   0 0 3206 

- 1 -, 2 6- 0 -. 8 -0    003207 

WYNN   -  - WYNNF I ELD  - - MDELGADO 

AP 3 0 0 R	YEAR - TO - DATE ACCOUNT S PAYAB LE PREPAID/ COMPUTER CHECK REG IST ER 
* * *  CH ECK DA TES  0 5 / 04/2018 -   07/0 9/2018 * * *	WYNNFI ELD LAKE S - GENERAL FUND 
BANK A WYNNF IELD - GENERAL 

RUN	7 / 0 9 / 1 8

PAGE	2

CHECK 

VEND# 

. . . . . I NVO I C E . . . . . . . . EXPENS ED T O . . .  

VENDOR NAME 

STATUS 

AMOUNT 

. . . . CH ECK . . . . .  

DATE 

DATE	INVO IC E	YRMO	DPT ACCT# SUB 

SUBCLASS 

AMOUNT	#

5/03/18  9 8 4 1 0	2 0 1 8 0 1 3 1 0 - 5 1 3 0 0 - 3 1 5 0 0 

100 . ·50 

JAN 1 8 - GENE RAL COUNS EL 

HO PPING , GRE EN & SAMS 

2 , 424 . 0 3 00 3 2 0 8 

5/25/18  0 0 0 1 6

5/25/18 00108 

5/25/18  0 0 0 85 

5/16/18 0687 -898 2 0 1 8 0 6 320-57 2 0 0 - 4 3 3 0 0 
JUN 18 -R EFUSE SERVI CES	REPUBLIC SERVIC ES #687 
5/ 18/1 8  274	2 0 1804 320 -572 0 0 - 4 6600 
APR 1 8 - FACI LI TY MA INT
5/18/1 8   2 7 4	2 0 1 804 320- 57200 - 4 6 6 0 1 
APR 1 8 - R EPAIRS SVCS 
5/18/18  2 7 4	2 0 1 804 3 2 0 - 57200-342 0 1 
APR 1 8 - JAN ITOR IAL SUPP L .
RIVERS IDE MANAG EMENT SERVIC ES , I NC 
5 / 0 1 / 1 8  413 0101	201805 3 2 0 - 5 7 2 0 0 - 3 4201 

- - -

6 1 5 . 6 9

1 , 625 . 0 0
1 , 240 . 0 0
117 . 2 7

- - - - - -
1 3 8 . 1 2

6 1 5 . 6 9  003209 

-   - 2 -,  9 8- 2 -. 2 7-   0 0 3 2 1 0 

6/01/18  0 0 0 32 

6 / 0 1 / 1 8 0 0 0 8 0 

6/01/18 0 0 172 

6 / 01/18 0 0 012 

6/01/18 00079 

SUPPL IES 
SOUTHEAS TERN PAPER GROUP , INC .
5/23/18 18 - 0 4 1 9 3 2 0 1 8 0 5 3 1 0 - 5 1 3 0 0 -4 8 0 0 0 
NOT I CE O F QUAL I F YING
DA ILY RE CORD 
6/01/18 0 6 0 1 2 0 1 8 2 0 1806 3 2 0 - 5 7200 - 4 6 1 0 1 
JUN 18 - LAND SCAPE RE IMB	DAMIR AND MELAN IE DE LIC 
5/16/18 16 - 6 0 - 0 1 2 0 1805 3 2 0 - 5 7 2 0 0 -54000 
PERMIT# 16 - 6 0 - 0 1 269	FLORI DA DE PARTMENT OF HEALT H- DUVAL 
5/22/18 08 3 6 6 8 1 1 2 0 1 8 0 5 3 2 0 - 5 3 8 0 0 - 4 3 0 0 1 

5/22/1 8	4 3 0 0 0 

12 510 DIAMOND SPRINGS DR 
25 2 3 6 7 8 7 2 0 1 8 0 5 3 2 0 - 5 3 8 0 0 - MAY 18 - ELECT RIC FEES 
5/22/18 2 5 2 3 6 7 8 7 2 0 1 8 0 5 3 2 0 -5 3 8 0 0 - 4 3 0 0 1 
MAY 18 - I RRIGAT I ON FE ES 
5/22/1 8 2 5 2 3 6787 2 0 1 8 0 5 3 2 0 - 5 3 8 0 0 - 4 3 0 0 1 
MAY 18 - SEW ER FEES 
5/22/1 8  25236787 2 0 1 8 0 5  3 2 0 -53800-43 001 
MAY 1 8 - WAT ER	JEA 
6 / 0 1 / 1 8  06 012018 2018 0 6  3 2 0 - 572 0 0 - 46 1 0 1 
JUN 18 - LAND SCAPE RE IMB	JO SEPH AND KELLY KANE 
WYNN - - WYNNF IE LD - - MDE LGAD O

-    -  -
*

-    -    -

-    -  -
*

- - - - - - - -
71 . 5 6

- - - - - - -
42 . 0 0

- - - - - - -
200 . 0 0

120 . 6 5
1 , 427 . 2 1 
2 , 8 1 2 . 4 0 
159 . 7 7
63 . 1 0

42 . 0 0

- 1 3- 8 -. 1 2-   003211 

7 1 . 56 00321 2

42 . 0 0 0032 1 3

200 . 0 0 0 0 3 2 1 4

4 , 5 8 3 . 1 3    0 0 3  215 

42 . 0 0 003216 

AP3 00R	YEA R-T O -DATE AC COUNTS PAYAB LE PREP AID/ COMPUTER CHE CK REG IS TER 
*** CHE CK  DATES  0 5 / 0 4 / 2 018  - 07/09/2018 ***	WYNNF IE LD LA KES - GENERAL FUND 
BAN K A WYNNF IE LD - GENE RAL 

RUN	7 / 09/18 

PAGE	3

CH ECK 

VEND# 

. . , . . I NVO IC E . . . . .    . . . EXPENSE D  TO . . .	VENDOR NAME 

STATUS 

AMO UNT 

. . . . CHECK . . . . .  

DATE 
6 / 0 1 /18 00028 

DATE	I NVO IC E	YRMO	DPT ACCT# SUB	SUBCLASS 
6 / 0 1 / 1 8   3 6 4423	201806 3 2 0 - 572 00 - 46800 

*	750 . 0 0

AMOUNT	#

JUN 18 - LAKE MA INT

THE LA KE DOCTORS , INC .

7 50 . 0 0 0 0 32 17 

6/01/18  0 0 1 89 

6/11/1 8   0 0 0 2 9 

6 / 1 1/18 0 0 0 6 9 

6 / 0 1 / 1 8'   JUN  1 8	201806 32 0 - 57200-46 102 JUN 1 8 - WATER & SEWER RE IM 
6/ 01/18 0601 2018 201806 3 2 0 - 57200 - 4 6 101 
JUN  18 - LAND SCAPE RE IMB .	PETER AND JENNI FER TOWNSEND 
5 / 2 6 / 18  l7l1060	2 0 1 8 0 6  3 2 0 - 5 7 2 0 0 -41000	*
12319 WYNNEFI ELD LAKE S DR 
COMCAST 
5 / 31/18 1235061 4  201805 310 - 5 13 0 0 - 49000	*

70 . 0 0
42 . 0 0

28 8 . 6 2

197 . 0 7

112 . 0 0  0032l8 

2 8 8 . 6 2   0 0 3 2 1 9 

- - - - - - -

- - - - - -

MAY 18 - SPRING WAT ER 

CRY S TAL SPRINGS 

1 97 . 07 0 0 3 2 20 

5/11/ J. B 0 0 0 0 7 

6/01 / J. 8 
6/0l/18 
6/01/18 
6/01 /18 
6 / 01/18 
6 / 0 1/18 
6 / 0 1 / J. 8 

4 3 9 
JUN 43 9
JUN
439 
JUN 4 3 9 
JUN 4 3 9 
JUN 4 3 9 
JUN 4 4 0 
JUN 

2 0 1 8 0 6   3 1 0 - 5 1 3 0 0 - 3 4 0 0 0	*

*

18- MGMT FEES 
2 0 1 806 3 l 0 - 5130 0 - 3 5100 

*

1 8 - I T SERVICES 
2 0 1 806 3 1 0 -51300 - 3 1 6 0 0 
18 -DISS EM I NAT ION SVCS 
201806 3 1 0 - 513 0 0 - 5 1 0 0 0 
18 -0 FFI CE SU PPLIES 
2 0 1806 3 1 0 - 5 1 3 0 0 - 42000 
1 8 - POSTAGE 
2 0 1 806 3 1 0 · 5 1 3 0 0 -42500 

*

18 - COP I E S
2 0 1806 3 2 0 - 5 72 0 0 - 3 4400 
J. 8 - CONTRACT ADM IN	GOVE RNMENTAL MANAGEMENT SE RVICES 

3 , 8 3 3 . 8 3
8 3 . 33 
83 . 33 
8 . 54 
129 . 5 0
124 . 6 5
1 , 7 5 0 . 0 0

6 , 0 1 3 . 1 8 003221 

6 / 1 1/18 00178 

6/ 11/18 00108 

6/11/18 00052 

6 / 0 6 / 1 8   37752	2 0 1 805 310 - 5 1 3 0 0 -32200 
FY 2 0 1 7 -AUDIT  FEES	MC DIRMIT DAVIS AND COM PANY , LLC 
6/0 1/18 275	2 0 1 8 0 6  320 - 5 7 2 0 0 - 3 4 2 0 0	*
JUN 1 8 - JANITORIAL SVCS 
6 / 0 1 / 1 8   275	2 0 18 06 32 0 - 5 72 0 0 -343 0 0 
JUN  1 8 - FAC ILIT Y  MGMT SVCS	RIV ERS ID E MANAGEMENT SERVIC ES , INC
6/11/18 53643 0	2 0 1 806 320-57 2 0 0 - 4 9 4 0 0	*
RE NTAL FOR 0 6 / 1 5  EVENT	S PACE WAL K OF JA CKSONV ILLE 
WYNN - - WYNNF IE LD - - MDELGADO 

3 ,  7 0 0 . 0 0

72 9 . 5 8
4 , 1 60 . 5 0

140 . 0 0

3 , 7 0 0 . 0 0 003222 

4 ,  8 9 0 . 0 8 0 0 3 223 

140 . 0 0 0 0 322 4. 

AP3 00R	YEAR- TO- DAT E ACCOUNT S PAYAB LE PRE PAID / COMPUTER CHE CK REG IS TER 
* * *  CHE CK DAT ES  05/04/2018 -   07/09 /2018 ***	WYNNF IE LD LAKE S - GENERAL FUND 
BANK A WYNNF IELD - GENE RAL

RUN	7/09/18 

PAGE	4

CHE CK DA TE 

VEND# 

. . . . . I NVO I CE . . . . .  
DATE	INVO I C E

. . . EXPE NSED TO . . .  
YRMO	DPT ACCT# SUB 

SUB CLAS S

VENDOR NAME 

ST ATUS 

AMOUNT 

. . .  . CHE CK . . . . .  
AMOUNT	#

6/18/18 0 0 0 6 0 

5 / 1 5/18 Ml8 8 8 6 - T 201805 3 2 0 - 5 7200 -46200 TANK FIL L 0 5 /15 /2018 
6/12/ 1 8  Ml8 8 8 6	2 0 1 806 3 2 0 - 5 7200 - 4 6 2 0 0 JUN 18 -POOL SE RV I CE

*	737 . 5 0
9 0 0 . 0 0

6 / 1 8 / 1 8 00140 

6/18/18 00075 

6/ 18/18 0009 4

CRYSTAL CLEAN POOL SERVI CE , INC
5/03/18 3 0 4 6 4	201805 32 0 - 572 0 0 - 4 3 4 0 0	*
1 2   POINT MA INT PROGRAM	EAS T COAST WELLS & PUMP SERV ICE 6/05/18 23 456278 2 0 18 05 320 - 5 7 2 0 0 - 3 4 500 
SECURI TY SVC 05/21 -06/03 
GI DDENS SECURITY CORPORAT ION
6 / 11/18  84 3 0 A	201806 3 2 0 -572 00-4 6 6 0 1	*

6/11/18	-	*

TE CHNOGYM - RBK- SEAT HANDLE 
8 5 3 6 A	2 0 1 8 0 6 320 57200 - 4 6 6 0 1 PREVE NTAT IVE MA INT 

225 . 0 0

1 , 2 76 . 5 6

528 . 3 8 
245 . 0 0

1 , 637 . 5 0 0 0 3225 

225 . 0 0 003226 

1 , 276 . 5 6   0 0 3 227 

6 / 1 8 / 1 8 00167 

6/11/18 9135 

SOUTHEAST FITNE SS REPAI R
201806 3 2 0 - 5 7200 - 4 6 6 0 1 

1 , 500 . 0 0

7?3 . 3 8 0 0 3 2 2 8 

6/18/18 00190 

WOOD P LAYGROUND MUL CH 
6/11/18 9135	201806 32 0 - 5 7 2 0 0 - 4 6601 
INS TALLAT I ON
SOUTHERN RE CREAT ION 
6/01/18  21559 4	201805 3 2 0 - 5 7 2 0 0 - 4 6 1 0 0 

*	3 5 0 . 0 0

*	4 , 1 58 . 6 3

1 , 850 . 0 0 0032 2 9 

MAY 18 - LAND SCAPE MA INT

YELLOWS TONE LANDSCAPE 

4 , 1 58 . 6 3 0 0 3 2 3 0 

6/25/1 8 00107 

6/25/18  1423 83	201806 3 1 0 - 5 1 3 0 0 - 5 1 0 0 0 

6/25/18	-4 2 0 0 0 

RE S IDENT NOT IC ES 
1423 8 3	2 0 1806 3 1 0 - 5 1 3 0 0 

14 23 83	2 0 18 06 3

6/25/18	RE SI DENT NO T ICES 1 0 - 5 1 3 0 0 - 4 2 5 0 0 RE SID ENT NOT IC ES 

1 9 0 .  1 0
*	186 . 0 0
*	5 5 . 8 0 

6/ 25/18 00009 

6/25/1 8 00075 

ADVANCED DI RECT MARKET I NG SERVIC ES 
6/06/18 0 1 8 7 2 5 9	201805 3 1 0 - 5 1 3 0 0 - 3 1100	* SE RVICE THRU 05/3 1/2 018 
ENG LAND , TH IM S & MI LLER 
6/19/18 23456357 201806 32 0 - 5 7 200 - 3 4500 
SECUR ITY SVC 06/04 - 0 6 / 1 7
GI DDENS SECUR I TY CORPORAT ION WYNN - - WYNNFI ELD - - MDE LGAD O

753 . 3 3 

1 , 2 6 0 . 8 0

43 1 . 9 0 0 0 3231 

7 5 3 . 3 3   0 0 3232 

1 , 2 6 0 . 8 0 003233 

AP3 00R 
*** CHECK DAT ES 05/04/2018 -

YEAR-T O - DATE ACCOUNT S PAYAB LE PREPAID/ COMPUT ER CHECK RE GI STER 07/09 /2018 ***	WYNNFI ELD LAK ES - GENE RAL FUND 
BANK A WYNNF IE LD - GENE RAL

RUN	7/09/18 

PAG E	5

CHECK DATE 

VEND# 

. . . . . I NVO I C E . . . . .    . . . EXPENSED TO . . .		VENDOR NAM E DATE	INVO IC E	YRMO	DPT  AC CT#  SUB	SUB CLASS 

STATUS 

AMOUNT 

. . . . CHE CK . . . . .  
AMOUNT	#

6/25/18 00108 

5/ 3 1 / 1 8   278	2018 0 5 3 2 0 - 5 7 2 0 0 - 46700 
APR/MAY 18-D ECK MON IT OR 
6/18/18 276	201805 320 - 57200 -4 6 6 0 0

*	1 , 6 9 7 . 7 0
*	1 , 6 2 5 . 0 0

MAY
6/18/18 276 
MAY
6/18/1 8 276 

18- FAC ILI TY MA INT
201805 320 - 5 7 200- 466 0 1
1 8 - REPAIRS/ RE PLACE 
2018 05 3 2 0 - 57 200 - 34 201 

*	1 , 7 7 2 . 0 0
*	138 . 6 3

MAY 18- JAN I TORIAL SUPP .
6/19/18 277	2018 0 5 3 2 0 - 5 7200 - 4 6 700 
RENTAL ATTE NDANT HRS	RIVERS ID E MANAGEMENT SERVIC ES , I NC 

*

- - -

- - -

202 . 5 0

- - - - -

- - - -

6/29/18 00032 

6/2 0 / 1 8 18 - 0 4 9 8 9 2018 0 6 3 1 0 - 5 1 3 0 0 - 4 8 0 0 0 

*	1 , 174 . 6 3

-    -   -   -   -    -    -  -
6/29/1 8 00080 

- - - - - - - -

-   -   -   -   -
7/01/18 

- - - - -

NOT I CE  OF PUBLIC HEAR ING	DA ILY RECORD 07012018 2018 07 320 - 57200 - 46101 
JUL  18 - REIMB LAND SCAPE	DAM IR AND MELAN IE DE LIC 

*	-  -
-   -

-   -  -

-   -  -

- - - - - -
42 . 00 

- - - - -

5 , 4 3 5 . 8 3	003234 	
1 -, 1 7- 4 -. 6 3-	003235 	
42 . 0 0	003236 	

6/29/18 0 0 0 0 8 
- - - - - - - -
6/2 9/18 0 0 0 1 2

4/3 0/18 
-   -   -   -  -
6/ 2 1 / 1 8 
1

1 0 0 7 1 7	20180 4 3 1 0 - 5 1 3 0 0 - 3 1 5 0 0 
APR 18 - GENERAL COUNSEL	HO PPING , GREEN & SAMS 
08366811 201806 320 - 53800 - 4 3 00 1
125 1 0 DIAMOND SPRINGS DR 

9 2 . 0 0

115 . 7 4
*	1 , 211 . 2 3

92 . 0 0 003237 

6/2 /18 

25 236787 201806 320 - 53800 -43000 

-   -   -   -   -   -   -   -
6/29/18 00079 

6/21/18 
6 / 21/18 
6/21/18 

-   -   -   -   -
7/01/18 

JUN 18 - ELECTRIC SERVI CES 
25236787 201806 320- 53800-43001 
JUN 18- I RRI GAT ION SVCS 
2523 6 7 8 7 2 0 1 8 0 6 3 2 0 - 53800-43 0 0 1 
JUN 18 - SEWER SVCS 
2523 6 7 8 7  2 0 1 8 0 6  3 2 0 - 5380 0 - 4 3 0 0 1
JUN  1 8 - WATER SVCS	JEA 
0701 2018 20180 7 320 - 5 7200 -46101 

*
*

*	- - - - -

89 4 . 6 5
107 . 1 2
47 . 7 7

- - - -
42 . 0 0

-   - 2 -, 3 7- 6 -. 5 1-

003238 

6/29/18  0 0 0 16 

6/29/18  0 0 0 52 

JUL 18- REI MB . LAND SCAPE	JOSEPH AND KELLY KANE 6/16/18 0687 - 9 05 201807 32 0 - 5 7200-43300 
JUL 1 8 - RE FUSE SERVI CES	REPUBL IC SERVI CES #687 
7/07/18 535264	201807 3 2 0 - 57 2 0 0 - 4 9 4 0 0 
RENTAL  FOR 07/07/18 EVENT	SPACE WALK OF JA CKSONVI LLE 
WYNN - - WYNNFI ELD - - MDE LGADO 

-   -   -   -   -

-    -    -    - -
*

- - - - -
624 . 6 2

- - - - - -
1 1 0 . 0 0

42 . 0 0 003239 

- 6 2- 4 -. 6 2-   003240 

110 . 0 0  003241 

AP3 00R 

-	YE A* R* •-T O- DAT E   ACCOUNTS   PAYAB LE   PRE PAID/ COMPUTER   CHE CK   REG IS TER 

RUN	7/ 09/18 

PAGE	6

* * * CHE CK DAT ES 0 5 / 0 4 / 2018 

07/09/2018 

WYNNF IELD LA KES - GENERAL FUND BANK A WYNNFI ELD - GENERAL 

CHECK 

VEND# 

. . . . . INVO I CE . . . . .    . . . EXPENSED TO . . .	VENDO R NAME 

STAT US 

AMOUNT 

. . . . CHE CK . . . . .  

DATE 
6 / 29/18 00189 

DAT E	I NVO I CE	YRMO	DPT ACCT# SUB	SUB CLAS S
7 / 0 1 /18 070118	201807 3 2 0 -572 0 0 -46 102 

7 / 0 1 /18 

JUL 18 -R EIMB . WATER& SEWER 
0 7 0 1 2018 201807 3 2 0 - 5 7 2 0 0 - 46101 

*	7 o . o o
*	42 . 0 0 

AMOUNT	#

JUL 1 8 - REI MB . LAND S CAPE 

PETER AND JENNI FER TOWNS END

- - - - - - - - -

-   -   - 1 1- 2 -. 0 0-

0 0 3 2 42 

-   -   -   -   -   -   -  -
7/06/18  0 0 0 0 7

2 1 4759	2 0 1 806 320-57200- 46100 

6 / 2 9 / 1 8 	0 0 1 9 0 	5/31/18 	
7 / 0 6 / 1 8 	0 0 0 29 	6 / 2 6 / 1 8	
7 / 0 6 / 1 8 	0 0 0 6 9 	6/28/18 	
7/06/18 	0 0 075 	7 / 0 3 / 18 	

JUN  18 - LANDS CAPE MA INT	YEL LOWS TONE LANDSCAPE 
1711060	2 0 1 8 0 7 3 2 0 - 57200 - 4 1000 
12319 WYNNE FI ELD LA KE S DR 
COMCAST 
12350 614 201806 310 - 5 1 3 00 - 4 9 0 0 0
JUNE 18 - SPRING WA TERS 
CRY S TAL SPR INGS 
23456429 201806 3 2 0 - 5 7 2 0 0 -3450 -0 

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

-

SE CURITY SVC 06/18- 07/ 0 1	GIDDENS SE CURITY CORPO RATION 7/02/18 441	201807 310 - 51 3 0 0 -34000 

4 , 158 . 6 3 

4 , 1 5 8 . 6 3	003243 	
288 . 6 2-	003244 	
. 2 4- 1 -. 1 9-	003245 	
1 -, 2 6- 0 -. 8 0-	0032 46 	

- - - - - - - - - - -
2 8 8 . 6 2

- - - - - - - - - - -
241 . 1 9
- - - - . - . - - . .
1 , 2 60 . 8 0

- - - - - - - - - - -
3 , 8 3 3 . 8 3

- . - -

- - -

7/02/18 

JUL 18 -MGMT FE ES 
4 4 1	201807 3 1 0 - 513 0 0 -35100 
JUL 1 8 - I T SERVICES 
44 1	201807 3 1 0 - 5 1 3 0 0 - 3 1600 
JUL 1 8 - DI SSEMINAT I ON  SVCS 
441	2 0 1807 310- 51300 - 51000 
JUL 1 8 - 0 FFIC E SUPPL IES 

	7 / 0 2 / 18 	
	7/02/18 	
	7/02/18 	
	7 / 0 2 / 1 8 	
	7 / 0 2/18 	
	7/02/18 	
7/06/18 0 0 0 0 8 	5/31 /18 	
	6/29/18 	

441	201807 3 1 0 - 5 1 3 0 0 - 4 2 0 0 0

*	8 3 . 3 3
*	83 . 3 3 
*	. 0 6
*	138 . 4 7

JUL 1 8 - POSTAG E
4 4 1	201807 
JUL 1 8 - C OPIES 441	2018 07 

31 o - s 1 3- 0 o - 4 2 5 o o
3 1 0 - 5 1 300 -41000 

. 9 0
62 . 7 4

JUL 1 8 - T ELE PHO NE 
442	201807 3 2 0 - 5 7200 - 3 4400 

*	1 , 750 . 0 0

JUL 1 8 - CONTRACT ADM IN 

GOVERNMENTAL MANAGEMENT SERVI CES 

- - - . -

. . - -

- - 5 -, 9 5- 2 .. 6 6-

003247 

101178	2 0 1 8 0 5 3 1 0 - 5 1 3 0 0 - 3 1 5 0 0 

*

MAY 18 - LE GAL SERVI C ES 
101177	201805 3 1 0 - 5 1 3 0 0 - 3 1 5 0 0 
MAY  1 8 - LEGAL SERVI CES	HO PPING, GREEN & SAMS 
WYNN -- WYNNF IE LD - - MDE LGADO 

1 , 6 0 0 . 0 0
6 0 5 . 5 0 

2 , 2 0 5 . 5 0 0 0 3248 

AP3 00R 
* * * CHE CK DATE S 05/0 4 / 2018 -

YEAR -TO - DATE ACCOUNTS PAYABLE PRE PAID/ COM PUT ER CH ECK REG IST ER 07/09 /201 8   ***	WYNNF IE LD LA KE S - GENE RAL FUND 
BANK A WYNNFI ELD - GENERAL 

RUN	7/09 / 18 

PAG E	7

CH ECK	VEND # DAT E
7/06/18 0010 8

. . . . . I NVOIC E . . . . .   . . . EXPENSED TO . . .		VENDOR NAME	STATUS DATE	I NVOIC E	YRMO	DPT ACCT# SUB	SUBCLASS 
7/ 02/1 8  279	20 1807 320-57 200 -34200 
JUL 18 - JAN ITOR IAL SVCS 
7/ 02/1 8  279	201 807 32 0 - 57 200-3 4300 
JUL  18 -AMENITY MGMT SVCS	RIVERS ID E MANAGEMENT SERVI CES , INC 

AMOUNT

729 . 5 8
4 ,  1 60 . 5 0

. . . . CHECK . . . • .
AMOUNT	#

4 , 890 . 0 8  0032 49 

7/06/18 00028 

7 / 01/18 370356	2 0 1 807 3 2 0 - 5720 0 - 4 6800 
JUL   18- LAKE MA INT	THE LA KE DOCTORS , INC .

*	750 . 0 0

750 . 0 0 003250 

TOTAL 	FOR 	BANK A	8 0 , 7 3 7 . 7 3	
TOTAL 	FOR 	RE GI STER 	80 , 73 7 . 7 3	

WYNN  - - WYNNFI ELD  --  MDE LGADO 

AP3 00R 
* * * CHECK DAT ES 03/16/2 0 1 8 -

YEAR- T O - DAT E ACCOUNTS PAYAB LE PRE PAI D/ COMPUTER CH ECK REGI STER 07/09/ 2 0 1 8 * * *	WYNNF IE LD LAKES - CAP RE SERVE 
BANK B WYNNF I ELD - CAP I TAL 

RUN	7/0 9/18 

PAGE	l

CHECK DATE 

VEND# 

. . . . . INVOICE . . . . .  
DAT E	I NVOIC E

. . . EXPENSED TO . . .  
YRMO	DPT ACCT # SUB 

SUBCLAS S

VENDOR NAME

STATUS 

AM OUNT

. . . . CH ECK . . . . .  
AMOUNT	#

3/16/18 00020 

2/18/ 18 A2 6806	20l802 600- 53800 - 60000 

4 , 690 . 0 0

NEW EQUI PMENT INS TLLAT ION

FLOR I DA AIR SERVICE & ENGINE ERING

4 , 690 . 00 0000 34 

5/23 /1 8 00021 

5/ 2 1 / 18 Al 5650	2018 05 600 -5380 0 - 6 0 0 0 0 NE W FURNI TURE @ WYNNFI ELD 
FLOR I DA BAC KYA RD BY EBEL 1 I NC .

TOTAL FOR BAN K B
TOTAL FOR REG IS TER 

WYNN - - WYNNF IEL D - - MD ELGADO 

7 , 7 9 7 . 0 0

12 , 4 8 7 . 0 0
l2 , 4 8 7 . 0 0

7 , 797 . 0 0 0 0 0 0 3 5 

B.

Wynnfield Lakes
Community Development District
Unaudited Financial Statements as of
May 3 1, 2018

Board of Supervisors Meeting July 18, 2018

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRl(T COMBINED BALANCE SHEET
May 3 1, 2018
Major Funds
Debt
General	Service

Non-Major
Fund	Totals
Capital	Governmental Reserve		Funds

ASSETS;		
Cash	$9, 125	$7, 494	$16,619	
Petty Cash
US Bank Custody Account	$200
$298, 352		$200
$298, 352	
State Board ofAdministration	$180, 946	$180, 946	
Investments:			
Series 2014				
Reserve	$260, 363	$260, 363	
Revenue	$131, 501	$13 1, 501	

Redemption
Total assets
LIABILITIES
A ccounts Payable
Total liabilities

FUND BALANCES:
Restrictedfor: Debt Service
Assigned to: Capital reserves
Unassigned
Totalfund balances

TOTAL LIABILITIES AND FUND BALANCES

$12
$307, 677	$391,877

$22, 165
$22, 165	$0

$391,877

$285,511 
$285, 511	$391,877
$307, 677	$391,877

Page 1

$12
$188, 440	$887, 993

$22, 165
$0	$22, 165

$391,877
$188, 440	$188,440
$285,511 
$188,440	$865, 828
$188, 440	$887,993

REVENUES:

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 3 1, 2018
ADOPTED	PRORATED BUDGET	ACTUA L
BUDGET	THRU 0513 1/2018	THRU 05/3 1/2078	VARIANCE

$1, 628

$4, 400

$2, 178

Maintenance Assessments	$500,3 62	$500,362	$500, 226	($736)	
Clubhouse Income	$250	$7,3 79	$7, 729	
Interest Income	$15	$75	$338	$323	
TOTAL REVENUES	$500, 627	$500, 627	$501,942	$1,315	
EXPENDITURES:					
ADMINISTRA TIVE:					
Supervisor Fees	$6, 000	$4, 000	$3, 400	$600	
FICA Expense	$459	$306	$260		
Engineering	$4, 500	$3, 000		$1,3 72	
Arbitrage (Grau)	$1, 200	$800	$750	$650	
Trustee (US Bank)		$2, 933	$0	$2, 933	
Assessment Roll (CMS}	$5, 000	$5, 000	$5, 000	$0	
Attorn ey (HGS}	$22, 000	$74, 667	$9,011 	$5, 656	
Dissemination Agent (CMS)	$1, 100	$733	$667	$67	
Annual Audit (Grau)	$3, 700			$0	
Management Fees (CMS)	$46, 006	$30,677	$30, 671	$0	
Computer Time	$7,000	$667	$667	$0	
Travel & Per Diem	$100	$67	$0	$67	
Telephone	$125	$83		$3 0	
Postage	$300	$200	$144	$56	
Printing 8 Binding	$750	$500	$192	$308	
Insurance (FIA)	$7, 783	$7, 783	$6, 759	$1, 024	
Legal Advertising	$1, 000	$667	$4 72	$195	
Other Current Charges	$4, 200	$2, 800		$622	
Office Supplies	$50	$33	$8	$26	
Dues, Licenses & Subscriptions (DCA}	$175	$175	$775	$0	
Meeting Room	$1,290	$860	$860	$0	
TOTAL ADMINISTRATIVE	$111, 138	$79, 645	$65, 993		

Page 2

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement ofRevenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 3 7, 2078
ADOPTED	PRORA TED BUDGET

ACTUAL

BUDGET	THRU 05/3 1/2078

THRU 05/3 1/2018

VARIANCE

$10, 320

($7, 543)

$12, 500

$33, 250

$4,450

Qp.erations		
Insurance (FIA}	$7, 985	$7, 985	$7,605	$380	
Field Management (GMS)	$21, 000	$14, 000	$14, 000	$0	
Amenity Center Management (RMS)	$49,926	$33, 284	$33, 284	$0	
Office Supplies IMailings I Printings	$1,250	$833	$474	$360	
Pool Maintenance (Crystal Clean Pools)		$8, 333	$7, 938	$396	
Pool Chemicals	$7, 000	$4, 667	$2,360	$2, 307	
Permit Fees	$7, 500	$ 7, 000	$7,076	($76)	
Landscape Maintenance (Brightview))	$49, 908		$32, 856	$416	
Landscape Contingency	$8, 100		$2, 870	$2, 530	
Irrigation Maintenance	$3, 000	$2, 000	$2, 090		
Lake Maintenance (Lake Doctors)	$77,200		$6, 000	$5,467	
General Facility Maintenance	$79, 500	$13, 000	$77,275		
Facility Attendants (RMS)		$6, 880	$7,900	$4, 980	
Repairs 8 Replacements	$30, 000	$20, 000			
Electric (JEA)	$16, 000	$10, 667	$10, 745	($78)	
Water 8 Sewer/Irrigation (JEA)	$33, 000	$22, 000	$76, 037 	$5, 963	
Telephone/Internet & Cable (Comcast)	$3, 200	$2, 133	$2, 198	($64)	
Security Service/Monitoring (Giddens)		$22, 167	$23, 085	($978)	
Refuse Service	$5, 800	$3, 867		($584)	
Janitorial (RMS)	$8, 755	$5, 837 	$5, 837 	$0	
Janitorial Supplies	$3, 500	$2, 333	$2, 196	$137 	
Stormwater User Fees	$1, 140	$760	$0	$760	
Special Events	$7, 500	$5, 000	$5, 831 	($83 7)	
Recreation Passes	$500	$500	$5,515	($5, 015}	
Reserve Funding-CY	$4 7,319	$4 7,3 19	$4 7,3 19	$0	
Contingency	$5,363
TOTAL FIELD	I $404, 516	$3, 575
$288, 279	$2, 456	s11, 340  I	
TOTAL EXPENDITURES	I $515, 655	$367,924	$336, 932	$30,992	

lnte,fund Transfer lnl(Out) to/fro m DSF	$7, 563	
$7,563	
$2, 697	
($4, 866)	
TOTAL  OTHER FINANCING  SOURCES AND  (USES)	I	$7,563	$7,563	$2, 697	rs4, 866J I	
EXCESS REVENUES (EXPENDITURES)	I	($7, 465)		$167, 707	I	
FUND BALANCE - Beginning	$7, 465		$117,804	
FUND BALANCE - Ending	$0			

OTHER ElNANCING S.QUIKES /1ND (US.ES}_

$285,511

Page 3

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
SERIES 2014

REVENUES;	ADOPTED BUDGET	PRORA TED THRU 05/3 712078	ACTUA L THRU 05/3 1/2078	
VARIANCE	
Assessments - Levy	$579, 636	$579, 636	$579, 559	($76)	
Interest Income	$700	$700		$4, 4 73	
Assessments - Direct	$0		$5, 000	$5, 000	

TOTAL REVENUES	I $579, 736	
$579, 736	
$529, 132	
$9,397	
EXPENDITURES:					
Series 2014A Interest - 11101	
$132, 413	
$732,4 13	
$732,4 73	
$0	
Interest - 5101	$132,413	$732,300	$732,300	$0	
Principal - 5101	$255, 000	$255, 000	$255, 000	$0	
Principal - Special Call 1 1101	$0	$0	$5, 000	($5, 000)	
Principal - Special Call 05101	$0	$0	$70, 000	($10, 000)	
TOTAL EXPENDITURES	I $519, 825	
$519, 713	
$534, 773	
rs15, oooJ	
OTHER FINANCING SOURCES (USES)					
lnterjund Transfer In I (Out)	($7, 563)	($7, 563}	($2,69 7}	$4, 866	
TOTAL O THER FINANCING SOURCES (USES)	I	($7, 563)	($7, 563)	($2, 697)	$4, 866	
EXCESS REVENUES (EXPENDITURES)	I	($7, 652}	($8, 277)	
FUND BA LANCE - Beginning	$73 6,966	$400, 154	
FUND BA LANCE - Ending	$729,314	$391,877	

Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 3 7, 2018

$4, 573

1

1

I

Page 4

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT
Long Term Debt Report FY 2018
Series 2014, Special Assessment Bonds

Interest Rate:	1. 750%		
Maturity Date:	5/7/2078	$255, 000. 00	
Interest Rate:	2.250%		
Maturity Date:	5/7/20 79	$260, 000. 00	
Interest Rate:	2. 625%		
Maturity Date:	517/2020	$265,000.00	
Interest Rate:	3. 000%		
Maturity Date:	511/2021	$275,000.00	
Interest Rate:	3.250%		
Maturity Date:	5/7/2022	$285, 000. 00	
Interest Rate:	3. 500%		
Maturity Date:	5/1/2023	$290, 000. 00	
Interest Rate:	3. 625%		
Maturity Date:	5/1/2024	$305,000. 00	
Interest Rate:	3. 750%		
Maturity Date:	5/112025	$3 75, 000. 00	
Interest Rate:	4. 000%		
Maturity Date:	5/1/2026	$325, 000. 00	
Interest Rate:	4.250%		
Matudty Date:	5/1/2030	$1,450, 000. 00	
Interest Rate:	4. 500%		
Maturity Date:	5/11203 6	$2, 720, 000. 00	
Reserve Fund Requirement:	50% Max Annual Debt Service		

Bonds outstanding - 9130/2017
Less:	November 1, 2017 (Spedal Call} May 1, 2018 {Mandatory)
Mav 7, 2018 (Special Call)
Current Bonds Outstandinq
Total Current Bonds Outstandinq

Page 5

$6,480, 000. 00
($5, 000. 00}
($255, 000. 00}
($10, 000. 00)
$6,4 75, 000. 00
$6,475, 000. 00

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT CA PITAL RESERVE FUND
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending May 3 7, 2078

REVENUES:

ADOPTED	PRORA TED	ACTUAL
BUDGET	THRU 05/3 1/20 18	THRU 05/3 1/2018	VARIA NCE

Interest Income	$50	$50	$7, 760	$7, 710
Capital Reserve Transfer	$47,319	$47,379	$0
TOTAL   REVENUES	I	$47,369	$47,369	$49, 079	s1, 110   1	I
EXPENDITURES:

Capital Outlay	$75, 000	$72, 487	$72, 487	$0 Other Service Charges		$350		$274		$274	$0

TOTAL EXPENDITURES	I	$75,3 50	$72, 761	$72, 761	so I	
EXCESS REVENUES (EXPENDITURES}	I	$32,019	$36, 379	
FUND BALANCE · Beginning	$0	$752, 721	
FUND BALANCE . Ending	$32, 079	$788, 440	

Page 6

WYNNFJELD LAKES
Community Development District
General Fund
Statement of Revenues and Expenditures (Month by Month}
FY 2078

	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN	JUL	AUG	SEP	TOTAL	
	2077	2077		2018	2078	2078	2018	2018	2018	2018	2018	2078		
Revenues														
Maintenance Assessments	so	518,082	S465, 752	S4, 67B	S7, 798	S3,630	54,368	52, 518	so	so	so	so	5500,226	
Clubhouse Income	so	so	so	SU04	so	so	S275	so	so	so	so	so	S7,3 79	
Signage Lease Income	so	so	so	so	so	so	so	so	so	so	so	so	so	
Interest Income	so	s12	55	S72	575			560	so	so	so	so	S338	
Total Revenues	$0		S465, 757	SS, 853	51,273	S3, 6BB	S4, 699	S2,577	so	so	so	so	S501,942 II	
Supervisor Fees	5600	so	so	5800	5200	5800	5200	5800	so	so	so	so	53,400	
FICA f.xpense	546	so	so	561	$75	561	$75	$67	so	so	so	so	S260	
Engineering		so	so	S63	so	so	so	S753	so	so	so	so	$1, 628	
Arbitrage /Grau)	so	S50	so	so	so	so	s100	so	so	so	so	so	S150	
Trustee (US Bank)	so	so	so	so	so	so	so	so	so	so	so	so	so	
Assessment Roll (CMS)	$5, 000	so	so	so	so	so	so	so	so	so	so	so	55,000	
Attorney (HGS)	$1, 715	S170	so	52,405	s101	S2,324	S92	52,206	so	so	so	so	S9. 011	
Dissemination Agent /CMS)	583		583	583	583	583	583	583	$0	so	so	so	5667	
Annual Audit (Grau/	so	so	so	so	so	so	so	53, 700	so	so	so	so	S3, 700	
Management Fees (CMS/	53,834	$3,834	53, 834	53,834		53,834		53, 834	so	so	so	so	530,671	
Computer Time	$83	583		583			583		so	so	so	so	5667	
Travel a Per Diem	so	so	$0	so	so	so	so	so	so	so	so	so	so	
Telephone	so	so	512	so	so		so	$7	so	so	so	so	553	
Postage	512	582	59	S6	$15	so	57	$72	so	so	so	so	$144	
Printing 8 Binding
Insurance (FIA/	$1	S49
so	53
so	53
so	$712
so	$11
so	511
so	53
so	so
so	so
so	so
so	so
so	
S6, 759	
Legal Aavertising		so	so	$148	so	S9	586	5160	so	so	so	so	S472	
Other Current Charges	S236		S303		S496	S274	S266	$256	so	so	so	so	S2, 1 7B	
Office Supplies	so	53	so	so	53	so	53	so	so	so	so	so	SB	
Dues, Licenses 8 Subscriptions (DCA)	$175	so	so	so	so	so	so	so	so	so	so	so	5175	
Meeting Room	$215	so	so	S215	so	5215	so	S215	so	50	50	so	5860	

Total Administrative	
S19,641	
S4,660	
54.328	
57, 741 	
54,941	
S7, 729		
S12, 172	
so	
so	
so	
so	S65, 993 II	

Page l

WYNNFIELD LAKES
Community Development District
f	General Fund	(	)
Statement o  Revenues and Expenditures  Month by Month
FY 2018
OCT	NOV	DEC	JAN	FEB	MAR	APR	MA Y	JUN	JUL	AUG	SEP	TOTAL
2017	2078	2018	2018	2018	2018	2018	2018	2018	2078

so
so so

Insurance (FIA)	$7,605	so	so	so	so	so	so	so	so	so	so	S7, 605

S7,750

Reid Management (CMS)	51,750	51, 750

S1, 750	51,750	51, 750	51, 750	51,750

so	so	514,000

S4, 161

S27

Amenity Center Management (RMS)

54, 161	54, 161

54, 161	S4, 161	S4, 161	54, 161	so

so	so	S33, 284

Offi ce Supplies I Mailings I Printings 	514

5398	so

$0	$0	so	so	so	so

so so
so

so

so

so

so

Pool Maintenance (Crystal Clean Pools)	5900	5900	5900	$900	5900	5900	5900	57,638

57,938

so

so

Pool Chemicals	5295

so	5885	so

5738	so	so	so	so	so	S2,360

Permit Fees
Landscape Maintenance (8rightview))	54,159	S4, 159	54, 159

5531	so	so
54, 159	54,159

5200

50	so	S1,076

o

s	so	so	so	532, 856

$196

Landscape Contingency	$196

5996	$796	$796

5196

so	so	so	so	S2, 870

50

Irrigation Maintenance	$585		so	5504 Lake Maintenance (Lake Doaors]	5750	5750		5750

5303
5750	5750	5750	5750

so	so

56, 000

General Facility Maintenance

57,625

so	541	53,250	so

S11.275

Facility Attendants (RMS)	so	so
Repairs e Replacements	51, 954	$5,872	52, 691

$0
S2, 451

S1, 900 51, 772

51,900

57,230	51,427	so	510, 745	
52, 332	S3, 155	516,037	
5285	5289		

521,543

Electric (JEA)
Water a Sewer/Irrigation (JEA)	51,650 Telep/Jone/Internet e Cable (Comcast)

$273

51, 131	51,645
51,945	$1,695	51,792
5278	5278	5269

Security Service/Monitoring (Giddens)

S2, 522

S2,537

52, 522	S2,522

Refuse Service	S533	5532	5532 	5541
Janitorial (RMS)	5730	S730	5730	5730
Janitorial Supplies	5291	.51,083	$178

514

5615	5616
5730	5730

so	50	55, 83 7
so	50	52, 196

Stormwater User Fees Special £vents Recreation Passes
Reserve Funding-CY

50
55, 515

547,319

S1, B70

so	so	S47,319

Contingency

52,456	50	so

50	so	50

Total Field Expenditures	$34, 751	530, 481	526, 117	524,983	528,554

528, 567

5270, 939 II

Subtotal Operating Expenditures lnterfund Transfers
lnterjund Transfers	$0

535;14 1	530,445	532, 724

$76,468	S33,429
so	so

.so	.5335,932 1
50
so

£Xcess Revenues (£Xpenditures)	($57,694)	{517,046)

(532,223)	(S72, 780) (S28,730) (S38,262)
Page 8

S767, 707 I

C.

Wynnfield Lakes COD
Spedal Assessment Receipts
Fiscal Year Ending September 30, 2017

Date
Received	Desaiption	Cross Tax Received

Commissions	Interest

1,032. 77

Discounts/Penalties	Paid

S   540,930. 72	$561, 837. 60	S1, 102, 768.32
.300.36300.10000 . 700.36300.10000

12, 185.99

Net Amount	General Fund	Debt Svc Fund	Total Received		49. 05%		50. 95%	100%

11/15117	11/0V2017- 11/08/2017	s	25,878.80 s

s	867.51     5	s

23,918. 52	s

s	5	23,918.52

11121117

145, 139.00

17/09/2017-11/16/2017	s	13, 972.80

s	558.93     s	469.49    5	s

12,944.38	s	6,349.49     s	6, 594.89 s

12101/17	11117/20T7-11l27/2017	s	319,395.28

s	12, 776.01    s	10, 731.68    s	s

295,887. 59	s

5   150, 748.59    s	295,887.59

12,944.38

12106/17	11/2812017-1 1/30/2017	s	679, 694, 40

s	27, 181. 42    s	22,837.95 5	5

629, 675. 03	s	308, 868. 65    5  320,806. 38    s	629, 675. 03

6, 093.00

12113/17	12101/2017- 12108/2017	s	12,909. 40

s	490.55     s	434. 66    s	s

11,984. 19	s

s	6,105.70    s	11,984.19

12122117	72/09/2017-12119/2017	s	12,909. 'iO

s	516.37    s	433. 76    s	s

11,959. 27	$	5,866.27 s

s	11, 959. 27

s	s

s

01/11118	12/20/2017-1213 1/2017	s	7, 602. 74

s	249.97     s	257.35     s	s

7, 095.42	s	3,480. 45     s	3, 614. 97   s	7,095.42

s

s	s	s	s

01/24/18	01/01/2018-01/16/2018	s	2,581.88
02107/18	01/17/2018-01/31/2018	2,581.88

s	51.64    $	88.55     s	s
51.64	88.55

2, 441. 69	s	1, 197.70 s
2,441.69	1, 197. 70

s	2,441. 69
2,441.69

1, 532. 02

03/07118	02/1312018-0212812018      s	7, 745. 64

s	77.46     s	268.38     s	s

7,399.80	s	3,629.76    s	3,770. 04     s	7,399. 80

186. 15

5,163. 76

04118/18
05/19118	04/0V2018-04/13/2018
04/14/2018-0413012018	5	5,913.96    5s	(17.46)
(154.91)	5	209.70	s	s	5,781.72
5, 132.52	5s	2,836. 05
2,517. 61	s s	2,945.67
2, 614.91	s	5, 781.72
5, 13252	
		s	1,099,526.48 s	42, 754. 39	s	36,987. 01	s	s	1, 019, 785. 08	s		s	519,559. 36	s		

04105/18	03/27/2018-03/3 712018     ss	3,236.54

5	s5

5s	ss

3, 123.26	s

s	1,591.24    s	3, 123.26
s

500,225. 72

1, 019, 785. 08

Trans/er to General Fund
Date	Cheek #	GF
(	)

s

Due to General Fund	5

Gross Percent Collected
Gross Amount Remaining to Collect

0.09

001.300. 13100. 10300

100%
53,24 1. 84

11/30/2017	TXFER	s	11, 732.53

145, 139.02

1'213 112017	TXFER	s

1V3012017	TXFER	6,349.49

s

12/31/2077	TXFER	s	308,868. 71
12/3712017	TXFER	5, 878. 49

12131/2017

s	5, 866.27

s

1/3 1/2018	TXFER	s	3, 480,45

21712018	TXFER	s	1, 197.70

01/3 72018	TXFER	1, 197.70

s

3/7/2018	TXFER	s	3, 629. 76

s

415/2018	TXFER	1,53202

5/9/2018	TXFER	s	2, 517. 61

4/1812018	TXFER	2,836.05
s	500,225. 81

Job Name: Property Name: Client:
Address: City/State/Zip:

Pool Option 1 Wynnfield Lakes Chris Hall
#NIA #NIA

Enhancement Proposal
Proposal #
Date:	June 5, 2018

Phone:	#N/A
Yellowstone Landscape will complete the work described below:
Description
Option 1 for pool strips installed

Materials & Services	Quanti!,y	Unit Price	Total	
White Bird ofParadise.	1	$	11 1.46	$	111.46	
Dwarf Oleander.	43	$	16.72	$	718.96	
Blue Daze.	20	$	7.24	$	144.80	
Yellow Lantana.	90	$	5.57	$	501.30	
Prep and Install	14	$	44.77	$	626.79	

TOTAL PRICE

$	2,103.31

ACCEPTANCE OF TERMS
Signature below authorizes Yellowstone Landscape to perform work as described above and verifies that the prices and specifications are hereby accepted.
Payment terms: Net 30 days. All overdue balances will be a charged a 1 .5% a month, 18% annual percentage rate.
Limited Warranty: All plant material is under a limited warranty for one year. Transplanted plant material and/or plant material that dies due to conditions out of Yellowstone Landscape's control (i.e. Acts of God, vandalism, inadequate irrigation due to water restrictions, etc.) shall not be included in the warranty.
Client:	Prepared by:
'Braa{ey 'Poor

Date:	Date:	June 5, 2018

Internal Use Only
Project Number:	District:	Jacksonville
PO Reference:	Date Work Completed:

...;.f;,,

.,,.�

YELLOWSTONE
•

Wynnfield Lakes

Dwarf Oleander, White Bird ofParadi§e1 Yellow Lantana, Blue Daze

Job Name: Property Name: Client: Address: City/State/Zip:

Pool Option 2 Wynnfield Lakes Chris Hall
#NIA #NIA

Enhancement Proposal
Proposal #
Date:	June 5, 2018

Phone:	#NIA
Yellowstone Landscape will complete the work described below:
Description
Pool option 2 install

Materials & Services	Quanti!:)'.	Unit Price	Total	
Verbena.	20	$	5.57	$	111.40	
Hawaiian Ti.		$	1 7.83	$	766. 69	
Uriope.	115	$	5.57	$	640. 55	
Coquina Boulder.	1	$	133.75	$	133.75	
Prep and Install	14	$	$	626.79	

TOTAL PRICE

$	2,279.18

ACCEPTANCE OF TERMS
Signature below authorizes Yellowstone Landscape to perform work as described above and verifies that the prices and specifications are hereby accepted.
Paymentterms: Net 30 days. All overdue balances will be a charged a 1 .5% a month, 18% annual percentage rate.
Limited Warranty: All plant material is under a limited warranty for one year. Transplanted plant materlal and/or plant material that dies due to conditions out of Yellowstone Landscape's control (i.e. Acts of God, vandalism, inadequate irrigation due to water restrictions, etc.) shall not be included in the warranty.
Client:	Prepared by:
'Braa{ey 1'oor

Date:	Date:	June 5, 2018

Internal Use Only	.
Proiect Number:	District:	Jacksonville
PO Reference:	Date Work Completed:

� tt:

=

'"'t ;I)
O" � 

;I) �. 

�

�::s  ...;I) .
.........,.
rt�......-	t:%i.....

--�

(t)

r

()	s:l,.

,

�

8-

�-	fa)
Q;j
�