Wynnfield Lakes Community Development District

April 29, 2020 Special Meeting

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

April 21, 2020
Board of Supervisors Wynnfield Lakes Community Development District
Dear Board Members:
The special Board of Supervisors meeting of the Wynnfield Lakes Community Development District will be held Wednesday, April 29, 2020 at 6:00 p.m. using Zoom media technology. Following is the advance agenda for this meeting:

Roll Call
Audience Comments
Approval of Minutes of the January 15, 2020 Meeting
Update on Refurbishment of the Splash Pad
Consideration of Resolution 2020-02, Adopting an Internal Controls Policy
Discussion on the Fiscal Year 2021 Budget
Staff Reports
District Counsel
District Engineer
District Manager
Operations Manager - Memorandum
Amenity Manager
Audience Comments / Supervisors’ Requests
Other Business
Financial Reports
Approval of Check Register
Balance Sheet & Income Statement
Special Assessment Receipt Schedule
Next Scheduled Meeting – May 20, 2020 @ 6:00 p.m.
Adjournment

Enclosed under the third order of business for your review and approval is a copy of the minutes from the January 15, 2020 meeting.

The fifth order of business is consideration of resolution 2020-02, adopting an internal controls policy. A copy of the resolution, with the policy included as an exhibit, is enclosed for your review and approval.

1

The sixth order of business is discussion on the proposed FY21 budget. A copy of the budget is enclosed for your review.

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

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,
Daniel Laughlin
Daniel Laughlin District Manager

2

AGENDA

Wynnfield Lakes Community Development District
Special Meeting Agenda

Wednesday	Meeting to be held via Zoom:
April 29, 2020	Online: https://zoom.us/join
6:00 p.m.	Telephone: +1 (646) 876-9923
Meeting ID#: 923 3948 0533
Password: 015223
www.wynnfieldlakescdd.net

Roll Call

Audience Comments

Approval of Minutes of the January 15, 2020 Meeting

Update on Refurbishment of the Splash Pad

Consideration of Resolution 2020-02, Adopting an Internal Controls Policy

Discussion on the Fiscal Year 2021 Budget

Staff Reports
District Counsel

District Engineer

District Manager

Operations Manager - Memorandum

Amenity Manager

Audience Comments / Supervisors’ Requests

Other Business

Financial Reports
Approval of Check Register

Balance Sheet & Income Statement

Special Assessment Receipt Schedule

Next Scheduled Meeting – May 20, 2020 @ 6:00 p.m.

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, January 15, 2020 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
Luis Diaz-Rodriguez	Vice Chairman
Claire Marsh	Supervisor
Kate Priddy	Supervisor
Sharon Thomaszfski	Supervisor Also present were:
Daniel Laughlin	District Manager
Jason Walters	District Counsel
Don Craig	District Engineer (by phone)
Chris Hall	Riverside Management Services
Richard Waters	Riverside Management Services

The following is a summary of the discussions and actions taken at the January 15, 2020 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 6:02 p.m.

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

THIRD ORDER OF BUSINESS	Approval of Minutes
November 20, 2019
There were no comments on the minutes.

On MOTION by Dr. Sweeney seconded by Ms. Thomaszfski with all in favor the minutes of the November 20, 2019 meeting and were approved.

January 15, 2020	Wynnfield Lakes CDD

December 11, 2019 Continued Meeting
There were no comments on the minutes.

On MOTION by Ms. Thomaszfski seconded by Mr. Diaz-Rodriguez with all in favor the minutes of the November 20, 2019 meeting and December 11, 2019 continued meeting were approved.

FOURTH ORDER OF BUSINESS	Discussion of the Pool Play Structure
Mr. Laughlin read into the record letters from residents DeSante and Heckman expressing their preference for keeping a slide in the play structure. Dr. Sweeney stated the feedback she received was also pro-slide. Mr. Laughlin reiterated the options presented at the continued meeting held on December 11, 2019 were the “spray ‘n play” pad plan and slide for a total of $70,936, or refurbishment of the existing equipment for a total of $68,597. The two renderings labeled CF-147 and CF-12 TB that were enclosed in the agenda package are quoted between $90,000 and $100,000. Following a discussion on the various options, the Board chose to approve refurbishment of the current equipment contingent on staff negotiating with Compac to remove the tunnel and netting and replace it with a slide due to liability concerns.

On MOTION by Dr. Sweeney seconded by Ms. Priddy with Ms. Marsh in favor and Mr. Diaz-Rodriguez and Ms. Thomaszfski opposed Compac’s proposal for refurbishment of the current splash pad equipment was approved subject to staff negotiating replacing the tunnel and netting with a second slide at an amount not to exceed
$75,000 with the Chair authorized to execute any necessary documents.

FIFTH ORDER OF BUSINESS	Acceptance of the Fiscal Year 2019 Audit Report Mr. Laughlin stated on the first page, under opinions, it states, “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, 2019, and the respective changes in financial position, thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.” On page 25 it says, “In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2019.” This was a
clean audit.

2

January 15, 2020	Wynnfield Lakes CDD

On MOTION by Dr. Sweeney seconded by Mr. Diaz-Rodriguez with all in favor the Fiscal Year 2019 audit report was accepted.

SIXTH ORDER OF BUSINESS	Staff Reports
District Counsel
Mr. Walters stated the legislative session started yesterday so we will provide an update for the Board. There are a number of bills moving through the legislature this year that could potentially impact districts so we will highlight those and if you have any questions, feel free to reach out to me. Pertinent to our liability discussion, we have sovereign immunity as local government, which means we’re capped at our damages that can be awarded due to torte actions. The current statute provides you can only be awarded $250,000. The issue is when you get a claim over $250,000, they can go to the legislature and ask that they pay this bill. They hate dealing with that and they come up every year, so one of the proposals is to increase the amount of that sovereign immunity this year so that is one we will be watching closely. Particularly, because it will impact our insurance rates if that goes through.
District Engineer
There being nothing to report, the next item followed.
District Manager
There being nothing to report, the next item followed.
Operation Manager - Memorandum
A copy of the operations memorandum was enclosed in the agenda package.
Amenity Manager
Mr. Waters presented two proposals to repair a damaged tennis net pole. The proposal provided by ZafirCourt & Sons includes an option of resurfacing of the tennis court for a total of
$5,500 with the pole repair alone quoted at $2,000, versus the second proposal from Court Surfaces for a total of $13,930 including resurfacing the court, or $3,550 for the pole repair.

On MOTION by Ms. Thomaszfski seconded by Ms. Priddy with all in favor the proposal from ZafirCourt & Sons including resurfacing of the tennis court for a total of $5,500 was approved.

3

January 15, 2020	Wynnfield Lakes CDD

Mr. Diaz-Rodriguez asked if the HOA meetings could be advertised on the community marquee.
Ms. Priddy and Dr. Sweeney discussed the need for a working relationship between the HOA and CDD. Mr. Walters noted during CDD board meetings, the CDD board members are acting on behalf of the CDD. The Board made the following motion agreeing to allow staff to advertise the HOA meeting dates on the marquee.

On MOTION by Ms. Priddy seconded by Ms. Thomaszfski with all in favor authorizing staff to post HOA board meeting dates on the community marquee was approved.

Mr. Waters announced his immediate resignation.

SEVENTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

EIGHTH ORDER OF BUSINESS	Audience Comments / Supervisor’s Requests
Ms. Martha Diaz-Rodriguez stated we have a problem with the geese again.
Dr. Sweeney stated I have had two conversations with Geese Masters because they are in my yard too. We’ve been told they always go back to where they come from and they have feeding patterns so that’s why we’re seeing them. We’ve discussed a resident feeding them in the past and they believe the resident is feeding them again. Geese Masters is trying to change their schedule so they’re working on it.

Supervisor’s Requests
Dr. Sweeney stated a resident has some concern over some squatters maybe pitching tents in the woods at the very end of the CDD property near the bank.
Mr. Walters stated that would be trespassing so they could certainly be removed by the
police.
Dr. Sweeney stated I don’t think there’s a fence.

4

January 15, 2020	Wynnfield Lakes CDD

Mr. Walters stated no, we wouldn’t fence because a lot of that is preserve area. Sometimes different departments will require signage, but we can certainly work with law enforcement.
Dr. Sweeney stated we also have some young boys who have been fishing quite a bit.

NINTH ORDER OF BUSINESS	Financial Reports
Approval of Check Register
Mr. Laughlin stated the total of the check run is $62,509.38. Ms. Priddy asked about the ASCAP invoice.
Mr. Laughlin stated that is a music licensing company so we can play music at the amenity center.

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

Balance Sheet & Income Statement
A copy of the balance sheet and income statement was included in the agenda package.
Special Assessment Receipt Schedule
Mr. Laughlin stated we are currently almost 100% collected.

TENTH ORDER OF BUSINESS	Next Meeting Scheduled
Mr. Laughlin stated the next regularly scheduled meeting is March 18, 2020 at 6:00 p.m. here at the University of North Florida at the University Center.

ELEVENTH 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

5

FIFTH ORDER OF BUSINESS

RESOLUTION 2020-02

A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN INTERNAL CONTROLS POLICY CONSISTENT WITH SECTION 218.33, FLORIDA STATUTES; PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Wynnfield Lakes Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Jacksonville, Florida; and

WHEREAS, consistent with Section 218.33, Florida Statutes, the District is statutorily required to establish and maintain internal controls designed to prevent and detect fraud, waste, and abuse as defined in Section 11.45(1), Florida Statutes; promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices; support economical and efficient operations; ensure reliability of financial records and reports; and safeguard assets; and

WHEREAS, to demonstrate compliance with Section 218.33, Florida Statutes, the District desires to adopt by resolution the Internal Controls Policy attached hereto as Exhibit A.

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

SECTION 1. The attached Internal Controls Policy attached hereto as Exhibit A is hereby adopted pursuant to this Resolution.

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

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

PASSED AND ADOPTED THIS 18TH DAY OF MARCH, 2020.

ATTEST:	WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

EXHIBIT “A”

WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT
INTERNAL CONTROLS POLICY

Purpose.

The purpose of this internal controls policy is to establish and maintain internal controls for the Wynnfield Lakes Community Development District.

Consistent with Section 218.33(3), Florida Statutes, the internal controls adopted herein are designed to:

Prevent and detect Fraud, Waste, and Abuse (as hereinafter defined).

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

Support economical and efficient operations.

Ensure reliability of financial records and reports.

Safeguard Assets (as hereinafter defined).

Definitions.

“Abuse” means behavior that is deficient or improper when compared with behavior that a prudent person would consider a reasonable and necessary operational practice given the facts and circumstances. The term includes the misuse of authority or position for personal gain.

“Assets” means District assets such as cash or other financial resources, supplies, inventories, equipment and other fixed assets, real property, intellectual property, or data.

“Auditor” means the independent auditor (and its employees) retained by the District to perform the annual audit required by state law.

“Board” means the Board of Supervisors for the District.

“District Management” means (i) the independent contractor (and its employees) retained by the District to provide professional district management services to the District and (ii) any other independent contractor (and its employees) separately retained by the District to provide amenity management services, provided said services include a responsibility to safeguard and protect Assets.

“Fraud” means obtaining something of value through willful misrepresentation, including, but not limited to, intentional misstatements or intentional omissions of amounts or disclosures in financial statements to deceive users of financial statements, theft of an entity’s assets, bribery, or the use of one’s position for personal enrichment through the deliberate misuse or misapplication of an organization’s resources.

“Internal Controls” means systems and procedures designed to prevent and detect fraud, waste, and abuse; promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices; support economical and efficient operations; ensure reliability of financial records and reports; and safeguard assets.

“Risk” means anything that could negatively impact the District’s ability to meet its goals and objectives. The term includes strategic, financial, regulatory, reputational, and operational risks.

“Waste” means the act of using or expending resources unreasonably, carelessly, extravagantly, or for no useful purpose.

Control Environment.

Ethical and Honest Behavior.

District Management is responsible for maintaining a work environment that promotes ethical and honest behavior on the part of all employees, contractors, vendors and others.

Managers at all levels must behave ethically and communicate to employees and others that they are expected to behave ethically.

Managers must demonstrate through words and actions that unethical behavior will not be tolerated.

Risk Assessment.

Risk Assessment. District Management is responsible for assessing Risk to the District. District Management’s Risk assessments shall include, but not be limited to:

Identifying potential hazards.

Evaluating the likelihood and extent of harm.

Identifying cost-justified precautions and implementing those precautions.

Control Activities.

Minimum Internal Controls. The District hereby establishes the following minimum Internal Controls to prevent and detect Fraud, Waste, and Abuse:

Preventive controls designed to forestall errors or irregularities and thereby avoid the cost of corrections. Preventive control activities shall include, but not be limited to, the following:

Identifying and segregating incompatible duties and/or implementing mitigating controls.

Performing accounting functions in accordance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) standards.

Requiring proper authorizations to access and/or modify accounting software.

Implementing computerized accounting techniques (e.g. to help identify coding errors, avoid duplicate invoices, etc.).

Maintaining a schedule of the District’s material fixed Assets.

Maintaining physical control over the District’s material and vulnerable Assets (e.g. lock and key, computer passwords, network firewalls, etc.).

Retaining and restricting access to sensitive documents.

Performing regular electronic data backups.

Detective controls designed to measure the effectiveness of preventive controls and to detect errors or irregularities when they occur. Detective control activities shall include, but not be limited to, the following:

Preparing financial reports in accordance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) standards.

Reviewing financial statements and investigating any material variances between budgeted expenses and actual expenses.

Establishing and implementing periodic reconciliations of bank, trust, and petty cash accounts.

Establishing an internal protocol for reporting and investigating known or suspected acts of Fraud, Waste, or Abuse.

Engaging in periodic physical inventory counts and comparisons with inventory records.

Monitoring all ACH (electronic) transactions and the sequencing of checks.

Implementation. District Management shall implement the minimum Internal Controls described herein. District Management may also implement additional Internal Controls that it deems advisable or appropriate for the District. The specific ways District Management implements these minimum Internal Controls shall be consistent with Generally Accepted Accounting Principles (GAAP) and otherwise conform to Governmental Accounting Standards Board (GASB) and American Institute of Certified Public Accountants (AICPA) standards and norms.

Information and Communication.

Information and Communication. District Management shall communicate to its employees (needing to know) information relevant to the Internal Controls, including but not limited to any changes to the Internal Controls and/or changes to laws, rules, contracts, grant agreements, and best practices.

Training. District Management shall regularly train its employees (needing the training) in connection with the Internal Controls described herein and promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices.

Monitoring Activities.

Internal Reviews. District Management shall internally review the District’s Internal Controls at least once per year. In connection with this internal review, District Management shall:

Review its operational processes.

Consider the potential risk of Fraud, Waste, or Abuse inherent in each process.

Identify the controls included in the process, or controls that could be included, that would result in a reduction in the inherent risk.

Assess whether there are Internal Controls that need to be improved or added to the process under consideration.

Implement new controls or improve existing controls that are determined to be the most efficient and effective for decreasing the risk of Fraud, Waste or Abuse.

Train its employees on implemented new controls or improvements to existing controls.

External Audits and Other Reviews. Audits and other reviews may be performed on various components of the District’s Internal Controls by the Auditor consistent with Government Auditing Standards (GAS). Audits may identify material deficiencies in the Internal Controls and make recommendations to improve them. District Management shall communicate and cooperate with the Board and the Auditor regarding the potential implementation of Auditor recommendations.

Specific Authority: §§ 190.011(5)], 218.33(3), Florida Statutes
Effective date: March 18, 2020

SIXTH ORDER OF BUSINESS

Proposed Budget	
Fiscal Year 2021	

Wynnfield Lakes	
Community Development District	

April 29, 2020

Wynnfield Lakes	
Community Development District	

TABLE OF CONTENTS

Page #
General Fund

Budget	
Reserve Allocations	
Budget Narrative	

1-2	
3	
4-8	

Debt Service Fund

Series 2014	
Budget	
Amortization Schedule	

9	
10	

Capital Reserve Fund

Budget	11

Wynnfield Lakes	
Community Development District	

General Fund

Adopted		Actual		Projected		Total		Proposed	
Budget		Thru		Next		Projected		Budget	
 	FY 2020			 	3/31/2020			 	6 Months			 	9/30/2020			 	FY 2021		

 Description	

Revenues

Interest Income	
Special Assessment - On Roll	
Clubhouse Income	

$300	
$528,955	
$2,000	

$209	
$523,243	
$973	

$91	
$7,349	
$1,027	

$300	
$530,592	
$2,000	

$300	
$528,955	
$2,000	

Total Revenues	 	$531,255 	$524,426 	$8,467 	$532,892 	$531,255 Expenditures

Administrative	
Supervisor Fees	
FICA Expense	
Engineering Fees	
Arbitrage (Grau)	
Trustee Fees (US Bank)	
Assessment Roll (GMS)	
Attorney Fees (HGS)	
Dissemination Agent (GMS)	
Annual Audit (Grau)	
Management Fees (GMS)	
Computer Time	
Travel & Per Diem	
Telephone	
Postage	
Printing & Binding	
Meeting Room	
Insurance	
Legal Advertising	
Other Current Charges	
Office Supplies	
Dues, Licenses & Subscriptions (DCA)	

 	
$6,000	
$459	
$4,500	
$600	
$4,365	
$5,000	
$20,000	
$1,100	
$3,300	
$47,386	
$1,000	
$100	
$125	
$300	
$750	
$1,290	
$7,097	
$1,000	
$4,200	
$50	
$175	

 	
$3,000	
$230	
$449	
$0	
$0	
$5,000	
$4,933	
$750	
$3,300	
$23,693	
$500	
$0	
$108	
$79	
$248	
$430	
$6,928	
$550	
$408	
$145	
$175	

 	
$2,000	
$153	
$4,051	
$600	
$4,800	
$0	
$15,067	
$350	
$0	
$23,693	
$500	
$100	
$142	
$221	
$502	
$860	
$0	
$450	
$3,792	
$5	
$0	

 	
$5,000	
$383	
$4,500	
$600	
$4,800	
$5,000	
$20,000	
$1,100	
$3,300	
$47,386	
$1,000	
$100	
$250	
$300	
$750	
$1,290	
$6,928	
$1,000	
$4,200	
$150	
$175	

 	
$6,000	
$459	
$4,500	
$600	
$4,800	
$5,000	
$20,000	
$1,100	
$3,400	
$47,386	
$1,000	
$100	
$250	
$300	
$750	
$1,290	
$7,621	
$1,000	
$4,200	
$150	
$175	

    
Total Administrative	 	$108,797 	$50,925 	$57,287 	$108,211 	$110,081 

Maintenance	
Insurance (FIA)	
Field Management (GMS)	
Amenity Center Management (RMS)	
Facility Attendants (RMS)	
Security Service/Monitoring (Giddens)	
General Facility Maintenance (RMS)	
Janitorial Service (RMS)	
Janitorial Supplies (RMS and Southeastern Paper)	
Fitness Center Supplies	
Pool Maintenance (Crystal Clean Pools)	
Pool Chemicals (Crystal Clean Pools)	

$7,985	
$21,630	
$51,424	
$10,320	
$33,250	
$21,780	
$8,755	
$3,500	
$1,000	
$12,500	
$7,000	

$7,833	
$10,815	
$25,712	
$0	
$16,198	
$10,314	
$4,377	
$824	
$381	
$5,400	
$1,239	

$0	
$10,815	
$25,712	
$10,320	
$17,802	
$11,466	
$4,378	
$2,676	
$619	
$7,100	
$5,761	

$7,833	
$21,630	
$51,424	
$10,320	
$34,000	
$21,780	
$8,755	
$3,500	
$1,000	
$12,500	
$7,000	

$8,616	
$22,279	
$52,967	
$10,320	
$34,000	
$21,780	
$8,755	
$3,500	
$1,000	
$12,500	
$7,000	

Page 1

Wynnfield Lakes	
Community Development District	

General Fund

Adopted		Actual		Projected		Total		Proposed	
Budget		Thru		Next		Projected		Budget	
 	FY 2020			 	3/31/2020			 	6 Months			 	9/30/2020			 	FY 2021		

$55,904	
$23,700	
$10,140	
$3,600	
$30,000	
$16,500	
$25,000	
$3,600	
$8,400	
$1,140	
$1,250	
$1,500	
$10,000	
$500	
$23,760	
$15,600	
$12,720	

$31,294	
$1,937	
$4,770	
$120	
$11,777	
$7,710	
$13,508	
$1,641	
$4,593	
$0	
$290	
$951	
$4,325	
$0	
$23,760	
$7,150	
$2,663	

$24,610	
$21,763	
$5,670	
$3,480	
$18,223	
$8,790	
$11,492	
$1,719	
$4,807	
$1,140	
$960	
$550	
$5,675	
$500	
$0	
$8,450	
$10,622	

$55,904	
$23,700	
$10,440	
$3,600	
$30,000	
$16,500	
$25,000	
$3,360	
$9,400	
$1,140	
$1,250	
$1,500	
$10,000	
$500	
$23,760	
$15,600	
$13,285	

$57,900	
$23,700	
$10,440	
$3,600	
$30,000	
$16,500	
$25,000	
$3,600	
$9,600	
$1,140	
$1,250	
$1,500	
$10,000	
$500	
$21,000	
$15,600	
$7,127	

 Description	

Maintenance-Continued	
Landscape Maintenance (Yellowstone)	
Landscape Contingency	
Lake Maintenance (Lake Doctors)	
Irrigation Maintenance (Yellowstone)	
Repairs & Replacements	
Electric (JEA)	
Water & Sewer/Irrigation (JEA)	
Telephone/Internet & Cable (Comcast)	
Refuse Service (Republic Services)	
Stormwater User Fees	
Office Supplies / Mailings / Printings	
Permit Fees	
Special Events	
Recreation Passes	
Reserve Funding-CY	
Animal Control	
Contingency	

Total Maintenance	
 	$422,458 		
 	$199,581 		
 	$225,100 		
 	$424,681 		
 	$421,174 	
Total Expenditures	 	$531,255 		 	$250,506 		 	$282,387 		 	$532,893 		 	$531,255 	
Excess Revenues/(Expenditures)	 	$0 		 	$273,920 		 	($273,920)		 	($0)		 	$0 	

Net Assessment Plus Collection Fees & Discounts (7.5%)
Gross Assessment	FY 2019		FY 2020		FY 2021	
	$528,955.20		$528,955.00		$528,955.00	
	$42,888.26		$42,888.24		$42,888.24	
	$571,843.45		$571,843.24		$571,843.24	

Description	No. of Units	FY 2020
Gross per Unit	Total
$1,124.16	$418,189.12
$753.21	$153,654.34	FY 2021
Gross per Unit	Total
$1,124.16	$418,189.12
$753.21	$153,654.34	
Single Family	372			
Multi-Family	204			
Total Gross Assessment		$571,843.45		$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 10/1/2019)	
Estimated Excess Revenues (Expenditures) - FY 2020	
Ending Balance (As of 09/30/2020)	

$165,100	
 	($0)	
$165,100	

Less:			
Funding for First Quarter Operating Expenses	($132,814)		
Projected Additional Transfer to Capital Reserve	 	($32,286)	($165,100)	

Total Undesignated Cash as of 09/30/2019	($0)

Page 3

Wynnfield Lakes
Community Development District	General Fund

Revenues:

Interest Income
The operating fund of the District will be invested in accordance with Investment Resolution 2005-11 adopted August 11, 2005 by the District.

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.

Clubhouse Income
Represents estimated income from the rental of the Community Room.

Interfund 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 $4,800 in one year. The amount for the fiscal year is based upon five supervisors attending the six estimated meetings.

FICA Expense
These expenses represent the Employer’s share of Social Security and Medicare taxes withheld from 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 2014 Special Assessment Refunding Bonds.

Trustee Fees
The District issued Series 2014 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.

Page 4

Wynnfield Lakes
Community Development District	General Fund

Administrative: (continued)

Attorney Fees
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 "A" of the Management Agreement.

Computer Time
The District processes all 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.

Meeting Room
Cost to rent seminar room.

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.

Legal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Page 5

Wynnfield Lakes
Community Development District	General Fund

Administrative: (continued)

Other Current Charges
Monthly bank charges and monthly water cooler rental and supplies from Crystal Springs.

Office Supplies
Represents various office supplies purchase for the District.

Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Department of Economic Opportunity for $175. This is the only expense under this category for 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 services from GMS, LLC to oversee the work performed by outside service providers.

Description	Monthly	Annually	
GMS, LLC	$1,856.57	$22,279	

Amenity Center Management
The District Receives services provided by RMS, Inc to manage the amenity center facilities.

Description	Monthly	Annually	
RMS, INC	$4,413.89	$52,967	

Facility Attendant
Cost of attendant responsible for the daily operations of the facility.

Security Service / Monitoring

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

Description	bi-weekly	Annually	
Giddens Security Corp.	$1,260.80	$32,781	
Holiday security		$ 1,219	
Total		$34,000	

General Facility Maintenance
Cost of routine repairs and maintenance of the District’s common areas and Amenity Center.

Janitorial Service
The District has contracted with Riverside Management Services, Inc. to provide janitorial services for the Amenity Center.

Page 6

Wynnfield Lakes
Community Development District	General Fund

Maintenance: (continued)

Janitorial Supplies
Supplies needed to stock the restrooms and clubhouse as well as cleaning supplies.

Fitness Center Supplies
Supplies needed to stock the fitness center as well as cleaning supplies.

Pool Maintenance
The District has contracted with Crystal Clean Pools for the maintenance of the Amenity Center Swimming Pool.

Vendor/Service	Monthly	Annually	
Crystal Clean Pools-Maintenance	$900	$10,800	
Crystal Clean Pools-Contingency		  $1,700	
Total		$12,500	

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

Landscape Maintenance
Scheduled maintenance consists of edging, weed eating, weeding of beds, blowing mid or vacuuming and weeding of lawns, pruning, leaning litter, pesticide application, fertilization, irrigation repair and annuals. Replace of mulch and pine straw.

Vendor/Service	Monthly	Annually	
Yellowstone-Maintenance	$4,324.98	$51,900	
Yellowstone-Mulch/Pine Straw		  $6,000	
Total		$57,900	

Landscape Contingency
Represents an unanticipated cost associated with the maintenance of mowing, edging, blowing, applying pest, tree removal and trimming and disease control chemicals to sod. The District may fund goose control as part of landscape contingency.

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

Vendor/Service	Monthly	Annually	
Lake Doctors-Maintenance	$770	$9,240	
Lake Doctors-Grass Carp		     $900	
Total		$10,140	

Irrigation Maintenance
Miscellaneous irrigation repairs and maintenance.

Repairs & Replacements
Cost of routine repairs and replacements of the District’s common areas and Amenity Center.

Page 7

Wynnfield Lakes
Community Development District	General Fund

Maintenance: (continued)

Electric
The District has various utility accounts with JEA for lighting at the Amenity Center and has contracted with a security company for the monitoring of the emergency phone.
Monthly
Vendor	Location	average	Annually	
JEA	12319 Wynnfield Lakes Dr	$1,273	$15,274	
JEA	12397 Wynnfield Lakes apt	$ 102	$ 1,226	
Total			$16,500	

Water & Sewer/Irrigation
The District has various utility accounts with JEA for water/sewer and irrigation at the Amenity Center and has contracted with a security company for the monitoring of the emergency phone.

Vendor	
Location	Monthly average	
Annually	
JEA-Water	12319 Wynnfield Lakes Dr	$	64	$	773	
JEA-Sewer	12319 Wynnfield Lakes Dr	$ 167	$ 2,000	
JEA-Irrigation	12319 Wynnfield Lakes Dr	$1,760	$21,120	
JEA-Irrigation	12510 Diamond Springs Dr.	$	92	$ 1,107	
Total			$25,000	

Telephone/Cable TV/Internet
Services provided at the Amenity Center by Comcast.

Refuse Service
Garbage disposal service.

Stormwater User Fees
The District will incur expenses for stormwater usage fees.

Office Supplies / Mailings / Printings
Consists of mailings to residents, etc.

Permit Fees
Represents Permit Fees for ASCAP, SESAC and Department of Health for the swimming pool permit.

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.

Animal Control
The district contracted Goose Masters of Northeast Florida to provide weekly goose control services.

Contingency
Represents an unanticipated cost associated with the operation and maintenance of the District’s Amenity Center and field operations.

Page 8

Wynnfield Lakes	
Community Development District	

 	
Debt Service Fund	
Series 2014 Special Assessment Refunding Bonds	

Adopted		Actual		Projected		Total		Proposed	
Budget		Thru		Next		Projected		Budget	
 	FY 2020			 	3/31/2020			 	6 Months			 	9/30/2020			 	FY 2021		

 Description	

Revenues

Carry Forward Surplus (1)	
Interest Income	
Special Assessments - On Roll	

Total Revenues

$136,273	$142,882	$0	$142,882

$140,497	
$5,000	
$517,894	

$5,000	$4,271	$1,729	$6,000

 	$662,377      		$659,456 	

 	$8,923      		$668,379 	

$521,104	$512,303	$7,194	$519,497

 	$663,391 

$126,497	
$0	
$126,497	
$265,000	
$0	

$126,497	
$5,000	
$0	
$0	
$0	

$0		$126,497	
$0		$5,000	
$126,384		$126,384	
$265,000		$265,000	
$5,000		$5,000	

$122,800	
$0	
$122,800	
$270,000	
$0	

Expenditures

Series 2014	
Interest - 11/01	
Special Call - 11/01	
Interest - 05/01	
Principal - 05/01	
Special Call - 05/01	

Total Expenditures	
 	$517,994 		
 	$131,497 		
 	$396,384 		 	$527,881 		
 	$515,600 	
Excess Revenues/(Expenditures)	 	$144,383 		 	$527,959 		 	($387,461)		 	$140,497 		 	$147,791 	

Parcel	Unit Count	Assessment	Total
$558,800.64
$1,084.32
$0.00	
Single Family	368	$1,518.48		
Single Family (2)	1	$1,084.32		
Multi-Family (3)	 	206		$0.00		
Total	575	$559,884.96	

Net Assessment	$517,893.59
$41,991.37	
Plus Collection Fees & Discounts (7.5%)		
Gross Assessment	$559,884.96	

(1) Carry forward surplus is net of the reserve requirement.	
(2) One single family assessment has paid off their debt assessment.	
(3) Multi-Family Unit assessments were prepaid with a Special Call on May 1, 2008.	

Page 9

11/1/21 Interest payment

  $	118,750 

Wynnfield Lakes	
Community Development District	
Series 2014 Special Assessment Refunding Bonds	

AMORTIZATION SCHEDULE

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL	
					
11/01/20	$5,915,000.00	$0.00	$122,800.00	$0.00	
05/01/21	$5,915,000.00	$270,000.00	$122,800.00	$515,600.00	
11/01/21	$5,645,000.00	$0.00	$118,750.00	$0.00	
05/01/22	$5,645,000.00	$275,000.00	$118,750.00	$512,500.00	
11/01/22	$5,370,000.00	$0.00	$114,281.25	$0.00	
05/01/23	$5,370,000.00	$290,000.00	$114,281.25	$518,562.50	
11/01/23	$5,080,000.00	$0.00	$109,206.25	$0.00	
05/01/24	$5,080,000.00	$300,000.00	$109,206.25	$518,412.50	
11/01/24	$4,780,000.00	$0.00	$103,768.75	$0.00	
05/01/25	$4,780,000.00	$310,000.00	$103,768.75	$517,537.50	
11/01/25	$4,470,000.00	$0.00	$97,956.25	$0.00	
05/01/26	$4,470,000.00	$325,000.00	$97,956.25	$520,912.50	
11/01/26	$4,145,000.00	$0.00	$91,456.25	$0.00	
05/01/27	$4,145,000.00	$340,000.00	$91,456.25	$522,912.50	
11/01/27	$3,805,000.00	$0.00	$84,231.25	$0.00	
05/01/28	$3,805,000.00	$350,000.00	$84,231.25	$518,462.50	
11/01/28	$3,455,000.00	$0.00	$76,793.75	$0.00	
05/01/29	$3,455,000.00	$370,000.00	$76,793.75	$523,587.50	
11/01/29	$3,085,000.00	$0.00	$68,931.25	$0.00	
05/01/30	$3,085,000.00	$385,000.00	$68,931.25	$522,862.50	
11/01/30	$2,700,000.00	$0.00	$60,750.00	$0.00	
05/01/31	$2,700,000.00	$400,000.00	$60,750.00	$521,500.00	
11/01/31	$2,300,000.00	$0.00	$51,750.00	$0.00	
05/01/32	$2,300,000.00	$420,000.00	$51,750.00	$523,500.00	
11/01/32	$1,880,000.00	$0.00	$42,300.00	$0.00	
05/01/33	$1,880,000.00	$440,000.00	$42,300.00	$524,600.00	
11/01/33	$1,440,000.00	$0.00	$32,400.00	$0.00	
05/01/34	$1,440,000.00	$460,000.00	$32,400.00	$524,800.00	
11/01/34	$980,000.00	$0.00	$22,050.00	$0.00	
05/01/35	$980,000.00	$480,000.00	$22,050.00	$524,100.00	
11/01/35	$500,000.00	$0.00	$11,250.00	$0.00	
05/01/36	$500,000.00	$500,000.00	$11,250.00	$522,500.00	

$5,915,000.00	$2,417,350.00	$8,332,350.00	

Page 10

Wynnfield Lakes	
Community Development District	

Capital Reserve Fund

Adopted		Actual		Projected		Total		Proposed	
Budget		Thru		Next		Projected		Budget	
 	FY 2020			 	3/31/2020			 	6 Months			 	9/30/2020			 	FY 2021		

 	$276,211 		 	$249,881 		 	$1,027 		 	$250,908 		 	$220,058 	

 Description	

Revenues	
Carry Forward Surplus	
Interest Income	
Capital Reserve Funding - Transfer In	

$249,451	$224,148	$0	$224,148	$196,058	
$3,000	$1,973	$1,027	$3,000	$3,000	
$23,760	$23,760	$0	$23,760	$21,000	

 Total Revenues	

$15,000	
$550	
 	$15,550 	

Expenditures

Capital Outlay	
Other Current Charges	

$15,000	
$420	

$34,298	
$272	

$20,000	
$280	

$54,298	
$552	

 Total Expenditures		 	$15,420 	$34,571 	$20,280 	$54,851 

Excess (deficiency) of revenues	
     over (under) expenditures		

 	$260,791 	$215,311 	($19,253) 	$196,058 	$204,508 

 Ending Fund Balance		 	$260,791 	$215,311 	($19,253) 	$196,058 	$204,508 

Page 11

SEVENTH ORDER OF BUSINESS

D.

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

Memorandum

Date:	April 29, 2020

To:	Rich Whetsel	via email Operations Director

From:	Chris Hall		Lance Faiman Operations Manager	Amenity Manager

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:
Forty-four (44) access cards were issued to residents since the last CDD meeting.
Six (6) Veranda rentals took place.
Spring Fling was cancelled due to COVID – 19 and Duval county ban on social gatherings.
Events will be scheduled when Duval county allows for public gatherings.
RMS continues to provide janitorial services. (extensive sanitizing and outside cleaning is being performed as well.

Fitness Center:
Walls have been patched and spot painted.
New ceiling fans have been installed.
Yoga mat holder and new yoga mats have been installed.
Cables and pulleys on the lateral pull machine has been repaired.
RMS continues to maintain and clean the fitness equipment weekly.
Southeast Fitness continues preventative maintenance program on all the equipment.

Amenity/Pool/Playground:
The playground equipment has been painted.
Pool deck shower poles have been re-painted.
Fencing around the amenity center continues to be painted a section at a time.
The splash park has been refurbished by Com Pac.
Pool furniture, patio, and pool deck pavers has been pressure washed.
Lights are being checked and replaced as needed.
Crystal Clean is maintaining the pools twice a week, and RMS staff cleans/skims pool daily.
Playground inspections and tightening of playground equipment is performed monthly.
Florida Pest Control continues to treat the amenities on a monthly basis.

Landscaping / Irrigation:
Yellowstone continues to maintain all the landscaping.
Irrigation inspections continue monthly by Yellowstone.
All irrigation repairs have been completed by Yellowstone.
RMS is continuing to perform landscape inspections with Yellowstone.

Other Items:
New no fishing signs were ordered and will replace old signs.
Pavers at the Pickleball entrance has been repaired.
Shopping carts/ trash and debris is being removed weekly.
Goose Master’s is continuing the goose control services.
Lake Doctors continues to maintain the lakes.
Nighttime light inspections are performed monthly.
RMS has suspended full lake cleaning due to COVID -19 restrictions. RMS is continuing to have
(1) one maintenance member spot clean lake banks.

Questions/Comments:

Should you have any questions or comments regarding the above information, please feel free to contact Chris at (904) 657-9211 or Rich at (904) 759-8923

TENTH ORDER OF BUSINESS

A.

Wynnfield Lakes	
Community Development District	

Check Run Summary

March 18, 2020

Date	Check Numbers	

Amount

GENERAL FUND

12/20/2019	3654-3656	

$2,854.96

12/23/2019	3657	

$3,111.81

1/7/2020	3658-3671	

$26,769.82

1/9/2020	3672	

$23,760.00

1/13/2020	3673	

$90.00

1/24/2020	3674-3680	

$11,197.72

1/28/2020	3681-3684	

$8,461.16

2/5/2020	3685-3688	

$4,668.56

2/11/2020	3689-3694	

$9,317.41

2/20/2020	3695-3696	

$2,887.50

2/27/2020	3697-3705	

$13,473.42

CAPITAL RESREVE FUND

2/7/2020	40	

$34,298.39

Total	 	$140,890.75 

Wynnfield Lakes	
Community Development District	

Check Run Summary

April 22, 2020

Date	Check Numbers	

Amount

GENERAL FUND

3/11/2020	3706-3715	

$20,658.80

3/13/2020	3716-3720	

$5,980.30

3/27/2020	3721-3723	

$4,836.45

3/30/2020	3724-3729	

$8,853.38

4/8/2020	3730-3735	

$16,313.29

CAPITAL RESREVE FUND		

n/a	
$0.00	
Total	 	$56,642.22 	

B.

WYNNFIELD LAKES	
Community Development District	

Unaudited Financial Statements	
as of	
March 31, 2020	

Board of Supervisors Meeting	
April 29, 2020	

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
COMBINED BALANCE SHEET	
March 31, 2020	

Non-Major	
Fund	
Capital	
    Reserve 	

Totals	
Governmental	
 	Funds		

ASSETS:

Cash	
Petty Cash	

Investments:

Major Funds
Debt	
 	General		 	Service		

$35,214	
$200	

---	
---	

$4,648	
---	

$39,862	
$200	

State Board of Administration	
US Bank Custody Account	

---	
$405,668	

---	
---	

$210,663	
$405,668	

$210,663
---

Series 2014	
Reserve	
Revenue	
Redemption	
Principal	

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

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

$256,052	
$525,385	
$1,285	
$17	

$256,052
$525,385
$1,285
$17

Total Assets	 	$441,645 	

Prepaid Expenses	$563	---	---	$563

 	$782,739	 	$215,311	 	$1,439,694 

LIABILITIES

Accounts Payable	
Accrued Expenditures	

$100
$2,525

Total Liabilities	
 	$2,625 	

---	
---	

 	
---	
---	

 	
$100	
$2,525	

  
 	$0	 	$0	 	$2,625 

FUND BALANCES:

Nonspendable:	
Prepaid items	
Restricted to:	
Debt Service	
Capital reserves	
Unassigned	

$563	---	---	$563

$782,739	
---	
---	

---	
$215,311	
---	

$782,739	
$215,311	
$438,457	

---
---
$438,457

 	

Total Fund Balances	 	$439,020 	

 	$782,739	 	$215,311	 	$1,437,069 

TOTAL LIABILITIES AND FUND BALANCES	 	$441,645	 	$782,739	 	$215,311	 	$1,439,694 

Page 1

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For the Period Ended March 31, 2020	

ADOPTED	
 	BUDGET		

PRORATED BUDGET	ACTUAL	
 THRU 03/31/20	 THRU 03/31/20	

 DESCRIPTION	

REVENUES:	
Interest Income	
Maintenance Assessments	
Clubhouse Income	

TOTAL REVENUES

    VARIANCE 

$209	
$523,243	
$973	
 	$524,426 	

 	
$59	
($5,712)	
($27)	
 	($5,680)	

$300	
$528,955	
$2,000	
 	$531,255 	

$150	
$528,955	
$1,000	
 	$530,105 	

EXPENDITURES:

Administrative	
Supervisor Fees	
FICA Expense	
Engineering Fees	
Arbitrage (Grau)	
Trustee (US Bank)	
Assessment Roll (GMS)	
Attorney Fees (HGS)	
Dissemination Agent (GMS)	
Annual Audit (Grau)	
Management Fees (GMS)	
Computer Time	
Travel & Per Diem	
Telephone	
Postage	
Printing & Binding	
Insurance (FIA)	
Legal Advertising	
Other Current Charges	
Office Supplies	
Dues, Licenses & Subscriptions (DCA)	
Meeting Room	

$6,000	
$459	
$4,500	
$600	
$4,365	
$5,000	
$20,000	
$1,100	
$3,300	
$47,386	
$1,000	
$100	
$125	
$300	
$750	
$7,097	
$1,000	
$4,200	
$50	
$175	
$1,290	

$3,000	
$230	
$2,250	
$0	
$0	
$5,000	
$10,000	
$750	
$3,300	
$23,693	
$500	
$50	
$63	
$150	
$375	
$7,097	
$500	
$2,100	
$25	
$175	
$430	

$3,000	
$230	
$449	
$0	
$0	
$5,000	
$4,933	
$750	
$3,300	
$23,693	
$500	
$0	
$108	
$79	
$248	
$6,928	
$550	
$408	
$145	
$175	
$430	

$0	
$0	
$1,801	
$0	
$0	
$0	
$5,067	
$0	
$0	
$0	
$0	
$50	
($45)	
$71	
$127	
$169	
($50)	
$1,692	
($120)	
$0	
$0	

TOTAL ADMINISTRATIVE	 	$108,797	 	$59,687	 	$50,925	 	$8,762 

Operations	
Insurance (FIA)	
Field Management (GMS)	
Amenity Center Management (RMS)	
Facility Attendants (RMS)	
Security Service/Monitoring (Giddens)	
General Facility Maintenance (RMS)	
Janitorial (RMS)	
Janitorial Supplies (RMS and Southeastern Paper)	

$7,985	
$21,630	
$51,424	
$10,320	
$33,250	
$21,780	
$8,755	
$3,500	

$7,985	
$10,815	
$25,712	
$0	
$16,346	
$10,890	
$4,378	
$1,750	

$7,833	
$10,815	
$25,712	
$0	
$16,198	
$10,314	
$4,377	
$824	

$152	
$0	
$0	
$0	
$149	
$576	
$0	
$926	

Page 2

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For the Period Ended March 31, 2020	

ADOPTED	
 	BUDGET		

PRORATED BUDGET	ACTUAL	
 THRU 03/31/20	 THRU 03/31/20	

 DESCRIPTION		 VARIANCE 

Operations (continued)	
Fitness Center Supplies	
Pool Maintenance (Crystal Clean Pools)	
Pool Chemicals	
Landscape Maintenance (Yellowstone)	
Landscape Contingency	
Lake Maintenance (Lake Doctors)	
Irrigation Maintenance	
Repairs & Replacements	
Electric (JEA)	
Water & Sewer/Irrigation (JEA)	
Telephone/Internet & Cable (Comcast)	
Refuse Service	
Stormwater User Fees	
Office Supplies / Mailings / Printings	
Permit Fees	
Special Events	
Recreation Passes	
Reserve Funding-CY	
Animal Control	
Contingency	

$1,000	
$12,500	
$7,000	
$55,904	
$23,700	
$10,140	
$3,600	
$30,000	
$16,500	
$25,000	
$3,600	
$8,400	
$1,140	
$1,250	
$1,500	
$10,000	
$500	
$23,760	
$15,600	
$12,720	

$500	
$5,400	
$1,750	
$30,952	
$11,850	
$5,070	
$1,800	
$15,000	
$8,250	
$12,500	
$1,800	
$4,200	
$570	
$625	
$951	
$4,325	
$250	
$23,760	
$7,800	
$6,360	

$381	
$5,400	
$1,239	
$31,294	
$1,937	
$4,770	
$120	
$11,777	
$7,710	
$13,508	
$1,641	
$4,593	
$0	
$290	
$951	
$4,325	
$0	
$23,760	
$7,150	
$2,663	

$119	
$0	
$511	
($342)	
$9,913	
$300	
$1,680	
$3,223	
$540	
($1,008)	
$159	
($393)	
$570	
$335	
$0	
$0	
$250	
$0	
$650	
$3,697	

TOTAL OPERATIONS	$422,458	$221,588	$199,581	$22,007

TOTAL EXPENDITURES	$531,255	$281,275	$250,506	$30,769

Excess (deficiency) of revenues	
over (under) expenditures	

 	$0	 	$248,830	 	$273,920	 	$25,089 

$165,100	
 	$439,020 	

Net change in fund balance	$0	$248,830	$273,920	$25,089

FUND BALANCE - Beginning	$0

FUND BALANCE - Ending	 	$0 

Page 3

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
DEBT SERVICE FUND - SERIES 2014	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For the Period Ended March 31, 2020	

ADOPTED	
 	BUDGET		

PRORATED BUDGET	ACTUAL	
 THRU 03/31/20	 THRU 03/31/20	

 DESCRIPTION		 VARIANCE 

REVENUES:	
Interest Income	
Assessments - Tax Roll	

$5,000	
$521,104	

$2,500	
$521,104	

$4,271	
$512,303	

$1,771	
($8,801)	

TOTAL REVENUES	 	$526,104	 	$523,604	 	$516,574	 	($7,030) EXPENDITURES:

Series 2014A	
Interest - 11/01	
Special Call 11/01	
Interest - 5/01	
Principal - 5/01	

 	
$126,497	
$0	
$126,497	
$265,000	

 	
$126,497	
$0	
$0	
$0	

 	
$126,497	
$5,000	
$0	
$0	

 	
($0)	
($5,000)	
$0	
$0	

 	 	 	
TOTAL EXPENDITURES	 	$517,994	 	$126,497	 	$131,497	 	($5,000)

Excess (deficiency) of revenues	
over (under) expenditures	

 	$8,110	 	$397,107	 	$385,077	 	($12,030)

Net change in fund balance		$8,110	$397,107	$385,077	($12,030) FUND BALANCE - Beginning	$136,273		$397,662
FUND BALANCE - Ending	 	$144,383	 	$782,739 

Page 4

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
Long Term Debt Report	
FY 2020	

Series 201

Interest Rate:	4, Special Assessment Bonds

2.625%	

$265,000.00

$270,000.00

$275,000.00

$290,000.00

$300,000.00

$310,000.00

$325,000.00

$1,450,000.00

$2,705,000.00	
Maturity Date:	5/1/2020		
Interest Rate:	3.000%		
Maturity Date:	5/1/2021		
Interest Rate:	3.250%		
Maturity Date:	5/1/2022		
Interest Rate:	3.500%		
Maturity Date:	5/1/2023		
Interest Rate:	3.625%		
Maturity Date:	5/1/2024		
Interest Rate:	3.750%		
Maturity Date:	5/1/2025		
Interest Rate:	4.000%		
Maturity Date:	5/1/2026		
Interest Rate:	4.250%		
Maturity Date:	5/1/2030		
Interest Rate:	4.500%		
Maturity Date:	5/1/2036		

$6,190,000.00 ($5,000.00)
$0.00	
Reserve Fund Requirement:	50% Max Annual Debt Service

Bonds outstanding - 9/30/2019
Less:	Nov 1, 2019 (Special Call)
May 1, 2020 (Mandatory)		
Current Bonds Outstanding	$6,185,000.00	

Page 5

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
CAPITAL RESERVE FUND	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For the Period Ended March 31, 2020	

ADOPTED	
 	BUDGET		

PRORATED BUDGET	ACTUAL	
 THRU 03/31/20	 THRU 03/31/20	

 DESCRIPTION		 VARIANCE 

REVENUES:	
Interest Income	
Capital Reserve Transfer	

$3,000	
$23,760	

$1,500	
$23,760	

$1,973	
$23,760	

$473	
$0	

TOTAL REVENUES	 	$26,760	 	$25,260	 	$25,733	 	$473 EXPENDITURES:

Capital Outlay	
Other Service Charges	

 	
$15,000	
$420	

 	
$15,000	
$210	

 	
$34,298	
$272	

 	
($19,298)	
($62)	

 	 	 	
TOTAL EXPENDITURES	 	$15,420	 	$15,210	 	$34,571	 	($19,361)

Excess (deficiency) of revenues	
Over (under) expenditures	

$11,340	$10,050	($8,838)	($18,888)

Net change in fund balance	$11,340	$10,050	($8,838)	($18,888)

FUND BALANCE - Beginning	$225,691	$224,148

FUND BALANCE - Ending	 	$237,031	 	$215,311 

Page 6

WYNNFIELD LAKES	
Community Development District	
General Fund	
Statement of Revenues and Expenditures (Month by Month)	
FY 2020	

Revenues	

Maintenance Assessments	
Clubhouse Income	
Interest Income	

OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN	JUL	AUG	SEP	TOTAL	
2019	2019	2019	2020	2020	2020	2020	2020	2020	2020	2020	2020		

$0	

$19,608	

$496,033	

$3,788	

$0	

$3,814	

$0	

$0	

$0	

$0	

$0	

$0	

$523,243	
$0	$0	$223	$0	$750	$0	$0	$0	$0	$0	$0	$0	$973	
$24	$14	$10	$50	$63	$47	$0	$0	$0	$0	$0	$0	$209	

Total Revenues	$24	$19,622	$496,267	$3,839	$813	$3,862	$0	$0	$0	$0	$0	$0	$524,426	

Administration														
Supervisor Fees	$0	$1,000	$1,000	$1,000	$0	$0	$0	$0	$0	$0	$0	$0	$3,000	
FICA Expense	$0	$77	$77	$77	$0	$0	$0	$0	$0	$0	$0	$0	$230	
Engineering Fees	$0	$250	$12	$188	$0	$0	$0	$0	$0	$0	$0	$0	$449	
Arbitrage (Grau)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Trustee (US Bank)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Assessment Roll (GMS)	$5,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,000	
Attorney Fees (HGS)	$238	$1,600	$315	$2,542	$238	$0	$0	$0	$0	$0	$0	$0	$4,933	
Dissemination Agent (GMS)	$192	$92	$92	$92	$92	$192	$0	$0	$0	$0	$0	$0	$750	
Annual Audit (Grau)	$0	$0	$0	$3,300	$0	$0	$0	$0	$0	$0	$0	$0	$3,300	
Management Fees (GMS)	$3,949	$3,949	$3,949	$3,949	$3,949	$3,949	$0	$0	$0	$0	$0	$0	$23,693	
Computer Time	$83	$83	$83	$83	$83	$83	$0	$0	$0	$0	$0	$0	$500	
Travel & Per Diem	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Telephone	$0	$17	$0	$31	$7	$53	$0	$0	$0	$0	$0	$0	$108	
Postage	$16	$0	$9	$13	$23	$17	$0	$0	$0	$0	$0	$0	$79	
Printing & Binding	$90	$5	$58	$10	$79	$5	$0	$0	$0	$0	$0	$0	$248	
Insurance (FIA)	$6,928	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$6,928	
Legal Advertising	$291	$86	$0	$86	$0	$86	$0	$0	$0	$0	$0	$0	$550	
Other Current Charges	$78	$70	$68	$53	$86	$53	$0	$0	$0	$0	$0	$0	$408	
Office Supplies	$9	$0	$3	$0	$134	$0	$0	$0	$0	$0	$0	$0	$145	
Dues, Licenses & Subscriptions (DCA)	$175	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$175	
Meeting Room	$0	$215	$0	$215	$0	$0	$0	$0	$0	$0	$0	$0	$430	
Total Administrative Expenditures	$17,048	$7,443	$5,665	$11,639	$4,690	$4,439	$0	$0	$0	$0	$0	$0	$50,925	

Page 7

WYNNFIELD LAKES	
Community Development District	
General Fund	
Statement of Revenues and Expenditures (Month by Month)	
FY 2020	

OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN	JUL	AUG	SEP	TOTAL	
2019	2019	2019	2020	2020	2020	2020	2020	2020	2020	2020	2020		

Operations														
Insurance (FIA)	$7,833	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$7,833	
Field Management (GMS)	$1,803	$1,803	$1,803	$1,803	$1,803	$1,803	$0	$0	$0	$0	$0	$0	$10,815	
Amenity Center Management (RMS)	$4,285	$4,285	$4,285	$4,285	$4,285	$4,285	$0	$0	$0	$0	$0	$0	$25,712	
Facility Attendants (RMS)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Security Service/Monitoring (Giddens)	$3,152	$2,865	$2,569	$2,616	$2,474	$2,522	$0	$0	$0	$0	$0	$0	$16,198	
General Facility Maintenance (RMS)	$1,815	$1,625	$1,625	$1,815	$1,809	$1,625	$0	$0	$0	$0	$0	$0	$10,314	
Janitorial (RMS)	$730	$730	$730	$730	$730	$730	$0	$0	$0	$0	$0	$0	$4,377	
Janitorial Supplies (RMS and Southeastern Paper)	$81	$65	$67	$211	$0	$400	$0	$0	$0	$0	$0	$0	$824	
Fitness Center Supplies	$0	$0	$0	$381	$0	$0	$0	$0	$0	$0	$0	$0	$381	
Pool Maintenance (Crystal Clean Pools)	$900	$900	$900	$900	$900	$900	$0	$0	$0	$0	$0	$0	$5,400	
Pool Chemicals	$590	$0	$0	$649	$0	$0	$0	$0	$0	$0	$0	$0	$1,239	
Landscape Maintenance (Yellowstone)	$4,159	$10,501	$4,159	$4,159	$4,159	$4,159	$0	$0	$0	$0	$0	$0	$31,294	
Landscape Contingency	$1,167	$154	$154	$154	$154	$154	$0	$0	$0	$0	$0	$0	$1,937	
Lake Maintenance (Lake Doctors)	$795	$795	$795	$795	$795	$795	$0	$0	$0	$0	$0	$0	$4,770	
Irrigation Maintenance	$0	$0	$0	$0	$120	$0	$0	$0	$0	$0	$0	$0	$120	
Repairs & Replacements	$3,313	$1,390	$1,625	$4,694	$366	$389	$0	$0	$0	$0	$0	$0	$11,777	
Electric (JEA)	$1,418	$1,484	$1,224	$1,298	$1,156	$1,132	$0	$0	$0	$0	$0	$0	$7,710	
Water & Sewer/Irrigation (JEA)	$1,040	$1,459	$2,568	$3,062	$2,757	$2,622	$0	$0	$0	$0	$0	$0	$13,508	
Telephone/Internet & Cable (Comcast)	$268	$268	$268	$279	$279	$279	$0	$0	$0	$0	$0	$0	$1,641	
Refuse Service	$690	$694	$802	$802	$803	$801	$0	$0	$0	$0	$0	$0	$4,593	
Stormwater User Fees	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Office Supplies / Mailings / Printings	$0	$0	$0	$0	$290	$0	$0	$0	$0	$0	$0	$0	$290	
Permit Fees	$365	$0	$0	$586	$0	$0	$0	$0	$0	$0	$0	$0	$951	
Special Events	$0	$2,325	$650	$0	$0	$1,350	$0	$0	$0	$0	$0	$0	$4,325	
Recreation Passes	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Reserve Funding-CY	$0	$0	$0	$23,760	$0	$0	$0	$0	$0	$0	$0	$0	$23,760	
Animal Control	$1,100	$1,375	$1,100	$1,100	$1,375	$1,100	$0	$0	$0	$0	$0	$0	$7,150	
Contingency	$352	$545	$571	$874	$45	$276	$0	$0	$0	$0	$0	$0	$2,663	
Total Operating Expenditures	$34,402	$29,016	$23,573	$29,219	$22,878	$22,594	$0	$0	$0	$0	$0	$0	$199,581	

Total Expenditures	$51,450	$36,460	$29,238	$40,858	$27,568	$27,033	$0	$0	$0	$0	$0	$0	$250,506	

Page 8

C.

Wynnfield Lakes CDD	
Special Assessment Receipts	
Fiscal Year Ending September 30, 2020	

net gross	Assessment Levyed through Duval County	
	$528,953.85	$517,893.59	$1,046,847.44	
	$571,843.45	$559,884.96	$1,131,728.41	
Date
Received	
Description	Gross Tax Received	Discounts/
(Penalties)	Commissions
2%	Property
Appraiser 1.5%	Net Amount
Received	General Fund	Debt Svc Fund	Total	
							50.53%	49.47%	100%	

11/06/19	
n/a	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
11/15/19	11/1-11/12/19	$28,674.84	$1,147.01	$550.56	$412.92	$26,564.35	$13,422.51	$13,141.84	$26,564.35	
11/22/19	11/13-11/18/19	$13,213.25	$528.52	$253.69	$190.27	$12,240.77	$6,185.05	$6,055.72	$12,240.77	
12/06/19	11/19-11/30/19	$1,015,844.67	$40,634.83	$19,504.20	$14,628.15	$941,077.49	$475,510.13	$465,567.36	$941,077.49	
12/17/19	12/1-12/11/19	$27,090.87	$1,050.56	$520.81	$390.60	$25,128.90	$12,697.20	$12,431.70	$25,128.90	
01/06/20	12/12-12/31/19	$8,577.93	$244.21	$166.67	$125.01	$8,042.04	$4,063.50	$3,978.54	$8,042.04	
01/22/20	1/1-1/14/20	$7,927.95	$211.41	$154.33	$115.75	$7,446.46	$3,762.57	$3,683.89	$7,446.46	
02/06/20	1/15-1/31/20	$7,927.95	$158.55	$155.39	$116.54	$7,497.47	$3,788.34	$3,709.13	$7,497.47	
03/05/20	2/1-2/29/20	$5,285.30	$79.28	$104.12	$78.09	$5,023.81	$2,538.44	$2,485.37	$5,023.81	
03/18/20	3/1-3/13/20	$2,642.65	$26.43	$52.32	$39.24	$2,524.66	$1,275.67	$1,248.99	$2,524.66	
$1,117,185.41	$44,080.80	$21,462.09	$16,096.57	$1,035,545.95	$523,243.41	$512,302.54	$1,035,545.95	
	YTD Outstanding gross	$7,349.04	$7,193.96	$14,543.00	
	YTD Collected gross	$564,494.41	$552,691.00	$1,117,185.41	

Transfer to General Fund	
Date	Check #	GF	
11/15/19	txfer	$13,422.51	
11/22/19	txfer	$6,185.05	
12/05/19	txfer	$475,510.13	
12/17/20	txfer	$12,697.20	
01/06/20	txfer	$4,063.50	
01/22/20	txfer	$3,762.57	
02/06/20	txfer	$3,788.34	
03/05/20	txfer	$2,538.44	
3/18/2020		$1,275.67	
		$523,243.41	

							

							

							

							

-

98.71%	
$14,543.00	

Due to General Fund

Gross Percent Collected	
Gross Amount Remaining to Collect	

$