Hacienda Lakes Community Development District
707 Orchid Drive, Naples, FL 34102
P. 239-269-1341

BOARD OF SUPERVISORS	Monday, February 25, 2019, 9:00 a.m.
HACIENDA LAKES COMMUNITY	4001 Tamiami Trail North, Suite 300
DEVELOPMENT DISTRICT	Naples, Florida 34103

Dear Board Members:

The Regular Meeting of the Board of Supervisors of the Hacienda Lakes Community Development District will be held on February 25 at 9 a.m., at the Coleman, Yovanovich & Koester, PA offices, 4001 Tamiami Trail North, Suite 300, Naples, Florida  34103.  The Board Meeting agenda is as follows:

Call to Order/Roll Call

Public Comment Period

GENERAL DISTRICT ITEMS

None to be considered at this time.

ADMINISTRATIVE MATTERS

Consideration of November 20, 2018 Landowner Meeting Minutes	Exhibit 1

Consideration of November 20, 2018 Regular Meeting Minutes	Exhibit 2

ORGANIZATIONAL MATTERS

Ratification of Grau  & Associates  Engagement Letter	Exhibit 3

Ratification of  Brightview Landscape Contract Amendment	Exhibit 4

Landscape Company Considerations - Board Direction	Exhibit 5

BUDGETARY MATTERS

Consideration of January 2019 Financial Statements	Exhibit 6

FINANCING MATTERS

None to be considered at this time.

OTHER MATTERS

Staff Reports

District Manager

Audit Update

Website Update

District Counsel

District Engineer

Board Member Comments/Requests

Public Comments

Adjournment

EXHIBIT 1

FRONTERRA COMMUNITY DEVELOPMENT DISTRICT
Suite 100, 707 Orchid Drive
Naples, FL 34102

4
5
6	MINUTES OF MEETING
7
Landowner Meeting
Tuesday, November 20, 2018, 9:04 a.m.
4001 Tamiami Trail North, Suite 300
Naples, Florida 34103
12
13	Present and constituting a quorum were:
14
Maritza Aguiar	Board Member
Dwight Nadeau	Board Member
Tom Bothe	Board Member
Clifford “Chip” Olson	Board Member
Bob Mulhere	Board Member 20
21	Also present were:
22
Russ Weyer	District Manager, Real Estate Econometrics, Inc.
Greg Urbancic	District Counsel,
Coleman, Yovanovich & Koester, P.A.
Terry Cole	District Engineer, Hole Montes (via phone) 27
28	FIRST ORDER OF BUSINESS	Call to Order and Roll Call
29
Mr. Weyer called the meeting to order and proceeded with the roll call. The members in
attendance are as outlined above. 32
33	SECOND ORDER OF BUSINESS	Notice of Publication
34
Mr. Weyer pointed out that the meeting was properly advertised in the Naples Daily News
as shown in the agenda package. 37
38

1

1	THIRD ORDER OF BUSINESS	Election of Supervisors
2
3	A.	Election of Supervisors 4
5	1. Determine the Number of Voting Units Represented 6
7	Mr. Weyer noted that there is a total of 393 votes to be cast by the Landowners. 8
9	2. Nominations of the Position of Supervisors and Terms of Office. 10
Mr. Weyer pointed out that the following Board of Supervisors candidates are being
considered for re-election to the Hacienda Lakes Community Development District Board
of Supervisors:
14
Mr. Bob Mulhere	Seat #3
Mr. Dwight Nadeau	Seat #4
Mr. Clifford Olson	Seat #5 18
Mr. Weyer said that two of the seats are being elected for 4-year terms and one of the seats
is being elected for a 2-year term.  The terms are determined by the numbers of votes as
the two candidates with the most votes will be elected for the 4-year terms and the candidate
with the lowest number of votes will be elected for a 2-year term. 23
24	3. Casting of Ballot. 25
Mr. Weyer was indicated as the proxy holder for Taylor-Morrison, Toll Brothers, Hacienda
Lakes of Naples, and Lord’s Way 30. 28
29	4. Ballot Tabulations and Results. 30
31	The tabulations were as follows:
32
Mr. Bob Mulhere	393 Votes	4-Year Term
Mr. Dwight Nadeau	393 Votes	4-Year Term
Mr. Clifford Olson	390 Votes	2-Year Term 36
37	FOURTH ORDER OF BUSINESS	Landowner Questions/Comments
38
39	There were no questions or comments from the Landowners. 40
41

2

1	FIFTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Bothe and seconded by Mr. Olson, with all in favor, the Landowner Meeting of the Hacienda Lakes Community Development District was adjourned.

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10	Secretary/Assistant Secretary	Chairperson/Vice-Chairperson	
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EXHIBIT 2

HACIENDA LAKES COMMUNITY DEVELOPMENT DISTRICT
Suite 100, 707 Orchid Drive
Naples, FL 34102

4
5
6	MINUTES OF MEETING
7
Board of Supervisors Meeting
Tuesday, November 20, 2018, 9:09 a.m.
4001 Tamiami Trail North, Suite 300
Naples, Florida 34103
12
13
14	Present and constituting a quorum were:
15
Maritza Aguiar	Board Member
Dwight Nadeau	Board Member
Tom Bothe	Board Member
Bob Mulhere	Board Member
Clifford “Chip” Olson	Board Member 21
22	Also present were:
23
Russ Weyer	District Manager, Real Estate Econometrics, Inc.
Greg Urbancic	District Counsel,
Coleman, Yovanovich & Koester, P.A.
Terry Cole	District Engineer, Hole Montes (via Phone) 28
29
30	FIRST ORDER OF BUSINESS	Call to Order and Roll Call
31
Mr. Weyer called the meeting to order and proceeded with the roll call. The members in
attendance are as outlined above and a quorum was established. 34
35
36	SECOND ORDER OF BUSINESS	Public Comments
37
Mr. Weyer noted that the Florida Statutes require that there be an opportunity for Public
Comment. No comments were forthcoming from the public in attendance. 40
41
42

1

1	THIRD ORDER OF BUSINESS	Organizational Matters
2
3	A. Consideration of Resolution 2018-7: Canvassing the Landowner Election results from the
4	November 20th Landowner Election meeting. 5
Mr. Bothe asked how many registered voters are in Hacienda Lakes at the moment. Mr.
Weyer said there are 200 registered voters. 8
Mr. Weyer presented Resolution 2018-7 which canvasses the votes, declares and certifies the
election. He pointed out that Mr. Mulhere and Mr. Nadeau received 393 votes each and were
elected to 4-year terms and Mr. Olson received 390 votes and was elected to a two-year term. 12

On MOTION by Ms. Aguiar and seconded by Mr. Mulhere, with all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved Resolution 2018-7 canvassing the Landowner Election results from the November 20th Landowner Election meeting.

13	There was no further discussion 14
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19	The newly appointed Supervisors each gave their oaths of office. 20
B. Consideration of Resolution 2018-8: Relating to the designation of officers for the District and
providing for an effective date. 23
24	Mr. Weyer kept the slate of officers the same so it is a formality. 25

On MOTION by Ms. Bothe and seconded by Mr. Nadeau, with all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved Resolution 2018-8 relating to the designation of officers for the District and providing for an effective date.

26	There was no further discussion. 27
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32
33	FOURTH ORDER OF BUSINESS	Administrative Matters
34
A. Consideration of the District joining the Toll Brothers replat with Chairman signature
authorization.
37
Mr. Urbancic explained that Toll Brothers contacted the District letting us know that they are
changing their product types and changing some of their lake configurations. Since the lakes
were conveyed to the District, we are required to join in on the replat. 41
Mr. Cole pointed out the changes that they made, that they were minor in nature and that he
recommends that the District authorize the Chairman to sign the plat on behalf of the District. 44

2

On MOTION by Mr. Olson and seconded by Ms, Aguiar, with all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District the District joining the Toll Brothers replat and authorized the Chairman to sign on behalf of the District.

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5	B. Approval of Minutes of the August 20, 2018 Meeting
6

On MOTION by Mr. Olson and seconded by Mr. Nadeau, with all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved the August 20, 2018 Board Meeting Minutes.

7	Mr. Weyer asked for questions or comments. There were none. 8
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13	C.	Approval of VGlobalTech ADA Compliant Website Contract
14
Mr. Weyer said that he was able to find a group that could make us ADA compliant and
could host the website. Mr. Nadeau asked what is an ADA compliant website? Mr. Weyer
said they make the website readable, etc. for people who have the programs to convert
websites to either visual or hearing mediums. 19
Mr. Weyer said he had already signed the agreement and is looking for ratification since he
needed to get moving as fast as possible to get the website covered. 22
Mr. Nadeau asked if Mr. Weyer will remain webmaster. Mr. Weyer said he is the one that
provides the information to them for posting on the website. 25

On MOTION by Mr. Nadeau and seconded by Ms. Aguiar, with all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District ratified the VGlobalTech ADA Compliant Website Contract.

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31	FIFTH ORDER OF BUSINESS	Business Matters
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33	None to be considered at this time. 34
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36	SIXTH ORDER OF BUSINESS	Financial Matters
37
38
A.	Consideration of Resolution 2018-9: Relating to amending the Fiscal Year 2017-2018
Budget.
41
Mr. Weyer presented Resolution 2018-9 which relates to amending the Fiscal Year 2017-
2018 budget.   He pointed out and Mr. Urbancic confirmed that this budget amendment
resolution is required when the District exceeds its fiscal year budget. 45

3

Mr. Weyer said that the District was approximately $2,500 over budget due primarily to the
clean up efforts that took place in October 2017 after Hurricane Irma. He also said there
were excess funds in the budget to cover the additional costs. 4

On MOTION by Mr. Mulhere and seconded by Mr. Olson, with all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District approved Resolution 2018-9 amending the Fiscal Year 2017-2018 Budget.

5	There was no further discussion 6
7
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12	B.	Acceptance of September 2018 Financial Statements
13
Mr. Weyer presented the District’s financial statements through September 30, 2018.	The
cash flow was positive by $16,000. Balance sheet and budget to actual statements still have
some things that need to be moved around with year-end journal entries. We were over with
landscape maintenance and irrigation line items. 18
19	There were no further questions or comments. 20

On MOTION by Mr. Olson and seconded by Ms. Aguiar, with all in favor, the Board of Supervisors of the Hacienda Lakes Community Development District accepted the District’s Financial Statements through September 30, 2018.

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26	SEVENTH ORDER OF BUSINESS	Staff Reports
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28	Manager’s Report –
29
1. Mr. Weyer was able to find a firm to handle the Christmas decorations this year for the front
monument signs. He said that the trees will be lite and wreaths will adorn the signs. The
cost is $5,500 and will become a regular part of the budget going forward. 33
Mr. Bothe said that the landscape people will be changing out the flowers so that will look
good with the Christmas decorations going up. He also said they have been keeping up with
the landscaping much better than before. 37
38	Attorney’s Report –
39
40	Mr. Urbancic had nothing further to report. 41
42	Engineer’s Report –
43
44	Mr. Cole had nothing further to report. 45
46

4

1	EIGHTH ORDER OF BUSINESS	Public Comments
2
3	There was no public comment. 4
5	EIGHTH ORDER OF BUSINESS	Supervisors’ Requests
6
7	There were no Supervisor requests. 8
9
10	EIGHTH ORDER OF BUSINESS	Adjournment
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On MOTION by Mr. Mulhere and seconded by Mr. Olson, with all in favor, the meeting of the Board of Supervisors of the Hacienda Lakes Community Development District was adjourned.

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22	Secretary/Assistant Secretary	Chairperson/Vice-Chairperson	
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EXHIBIT 3

fJ

Grau & Associates
CERTIFIED  PUBUC ACCOUNTANTS

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

January 31, 2019

To Board of Supervisors
Hacienda Lakes Community Development District c/o Real Estates Econometrics, Inc
707 Orchid Drive, Suite 100
Naples, Florida 34102

We are pleased to confirm our understanding of the services we are to provide Hacienda Lakes Community Development District, Collier County, Florida ("the District") for the fiscal year ended September 30, 2018. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Hacienda Lakes Community Development District as of and for the fiscal year ended September 30, 2018. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2018 audit.

Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board wh·o considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management's Discussion and Analysis.
Budgetary comparison schedule
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects. in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements  as  a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or h·ave not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of 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 on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Hacienda Lakes Community Development District
2

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination  will  be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District's compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you, These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management's responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions. and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.

Hacienda Lakes Community Development District
3

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required
to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures-General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will  not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as
auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures-Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting missta.tements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will commun icate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to othe,rs including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Hacienda Lakes Community Development District
4

Our fee for these services will not exceed $6,400 for the September 30, 2018 audit. The fee for each annual renewal will be agreed upon separately.

We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement,  Grau &  Associates  shall be entitled to  payment  of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2016 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Hacienda Lakes Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates
Racquel McIntosh

RESPONSE:
This letter correctly sets forth the understanding of Hacienda Lakes Community Development District.

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For having a system of quality control for its accounting and auditing practice in effect for the year ended June 30, 2016 which has bee n designe d to meet the requirement s of the quality control stan dards
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EXHIBIT 4

BrightView
Landscape Services

Prepared by: SM Date: 12/18/2018

AMENDMENT   #1  TO  THE  LANDSCAPE   SERVICES  AGREEMENT  BETWEEN -
HACIENDA  LAKES CDD AND BRIGHTVIEW  LANDSCAPE  SERVICES, INC.

This Amendment ("Amendment") is entered into as ofJanuary 1, 2019 between Hacienda Lakes COD ("Client") and Brig htView Landscape Services, Inc. ("Contractor").

WHEREAS, Hacienda Lakes CDD and BrightView Landscape Services, Inc. entered into a Landscape Maintenance Agreement dated 10/1/2016 for the landscape maintenance at Hacienda Lakes CDD.

WHEREAS, Hacienda Lakes CDD and BrightView Landscape Services, Inc. desire to amend the Agreement pursuant to the terms ohhis Amendment.

NOW THEREFORE, in consideration of the mutual covenant s contained herein, Hacienda Lakes COD and BrightView Landscape Services, Inc. desire to amend the Agreement as follows:

Addition of the landscape maintenance of the monument and berm landscaping under the same scope and specifications. Amendment to be performed at the price of $500.00 per month, $6,000.00  per year.

This Amendment does not, and shall not be construed to; modify any tenn or condition of the Agreement other than those specific terms and conditions expressly referenced herein. Capitalized terms not otherwise defined herein shall be as defined in the Agreement. In all other respects, the Agreement shall remain in full force and effect. In the event of any inconsistency or discrepancy between the Agreement and this Amendment, the terms and conditions set forth in this Amendment shall control. This Amendment may be executed in multiple counterparts, each of which shall be deemed an original , but all of which together shall constitute one and the same document.

IN WITNESS WHEREOF, the parties hereto have executed this Amendment as of the date writ ten above.

Hacienda Lakes CD

BrigbtView Landscape Services, Inc.

I

Date: 1 /g/j£3
1

BrightView Amendment Template (BV-v03142016)

By:

Title:	VPGM

Date:	1/8/19

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EXHIBIT 5

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tel: 239 267 .$707
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greement

o be your service provider of choice. BrickrnanNalleyCresf committed to fulfilling the specific landscape needs of your sed  Landscape  Managernent  Agr  eernent .

Managernent Agreement including Exhibit A. hereto, are
on execution of the signature page at the end of Exhibit A. t for the period of October 1, 2015 to September 30, 20 17. ection Ill of the General Terms and Conditions at the
ement shall be automatically extended on a month to month hasize the items listed with our maintenance service to
y and ourr elationship.

rove Hacienda Lakes CDD through open communication, recommendations. Regular property walks with your
Production Manager will continue so we are continually

resources in the industry with  expertise in horticulture,
r e e   c a  r e,	and	stormp  reparation.   We  will  be  your eyes on s as they arise and to offer creative solutions that achieve afest, most cost-efficient and aesthetically appealing

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reement are binding unless Hacienda Lakes COD fails to days from the date on which it was sub mitted by
e  Maintenance,	Inc. or unless  the  scope of  services

thy ou. P lease do not h esitate to contact me if you have any

ape Maintenance

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OUR	STYLE
ship, effective communication  is one  of our top  priorities. We p our customers highly satisfied is to always make sure we and p  riorities. We b elieve  strongly  in  being	proactive  in  our ned several forms and ch e ck l i s t s our	customers find valuab le dscape status and maintenance activity. Add itionall , we are new and unexpected needs as they arise.

N
alk your property with you to continually be aware of your d horticultural sched ules weekly
e activities as often as you prefer
fy technical issues. damage and plant and tree health

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PROVEMENT

vv your property periodically to ensure our crevv is meeting ctations. This intemal revievv process is an important
e and continuous improvementp rograms. The crevv takes hey impact their compensation.

TE	SATISFACTION

mplete satisfaction of our customers. Every member of your rn your trust and loyalty through a proactive relationship in vork of the highest quality vvith unmatched responsiveness. y collect feedback through a comprehensive customer
e valuable insight gained through our survey program to
s and guide the content of our employee training program.

has the opportunity to formally evaluate our vvorkpr od uc,t once ay ear. Your feedback is important to us. We pay
nd follovv-up  vvith a  summary of  each  one  to learn hovv vve

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TEAM UR

and tenured team members provide outstandingq uality and our Crew Member training program is designed around
ues as depicted below. Every Crew Member on your team is ation program which prepares your crew with the sk i ll s to

to your complete satisfaction.

ing to thin

found that ities and bers to

n committed ers.

LACE	IS	OUR	PRIORITY

customers, your property visitors, the general public, and mportance to our operation. Below are measures we
ng environment on and off your property_

MENT	CREW SAFETY

checks

Extensive driver safety certification program
New hire safety orientation

screenings	•	Certification required to use all power
y vests	equipment

ly displayed

Reward system for safety compliance

Mandatory weekly field crew safety meetings
vehicles	•	Weekly management safety calls

k safety zone

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N QUALITY L	I V	E	1R	E	D
he best value in th e marketplace by providing unmatched focused on your specific priorities and a well maintained ity are proud of - all while meeting your predetermined equires operational excellence . The operational practices
t our customers' expectations include:

VVhen selecting teams for each property, we match the h our most appropriately experienced talent. At
ve a deep pool of talent. VVerecruit from the top horticultural
country and have an all encompassing training program rm at their peak year round.
- Our crews operate high quality and well maintained
use the most effective tool for each task on your property. duct achieved with greater efficiency and fewer injuries.
lant material looks and performs its best when maintained perts understand the science of landscape maintenance and on your property receives the proper care for each season
nces arise.
we choose to lead . Brickman/ValleyCrest seeks out and we can help our customers reduce operating costs and es and have all around h ealthier and higher performing

edeploy BrickmanNalleyCrest's Production System to
ur priorities and important details are not overlooked. In our effective path of motion for the work to be performed,
sed and supply our crew with detailed site plans that show ly activities.
VVeroutinely evaluate  for  safet,y	quality  and  effectiveness
ter today than we were yesterday.

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QUALITY

ervice provider of choice in Southwest F lorida. In large part. ality to our customers has been attributed to the tools and
er our 65+year h istory. The  primary  sy  stems  that  support our

QUALITY	CUSTOMER
EVALUATIONS	SATISFACTION
Management led	E mpirically measured valuations that ensure		customer satisfaction that ur internal quality		is taken seriously. Our tandards are met and our		goal is 100% satisfied mployees can achieve		customers
ontinuous improvement

SAFETY STANDARDS
raining and incentive rograms ensure your roperty remains hazard ree and our employees an return home safely.

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PLAN
YOUR	PROPERTY

hus has a unique set of maintenance need s. We evaluated into consideration the issues you identified to create the
ed to keep your property looking its best year-round. We \Nill y per the schedule b elow.

FEB

••

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MAR

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I  AP	R I MAY

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SEP

OCT

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as needed as needed

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as needed as needed

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I  C	A	T	il   O	N	S

8 -3 -15

AGEMENT

cultural supervision, lab or, material, equipment and ain the landscape throughout the contract period, as

during the active growing season and as needed during  other er week . D u r i ng	extended rainy or dry periods mowing will
. Mowing height will be 3 .5"-4.5 " for S t. Augustine floratam ysia turf.

d removed from lawn area unless they are lying in swaths

ncrete, asph a lt, pavers) will be trimmed during each ngs will be trimmed every other mowing.

ranted with a commercial fertilizer, three times per year. en necessary to maintain good turf color.

rough proper fertilization, mowing and water management. ms occur Contractor will use treatments to stop or slow ogram does not include thep revention of disease with
of disease control products although such protection is al cost.

f turf damaging insects using Federal and S tate  registered d	to	prevent or mitigate turf damage. Th ese treatments do ant infestation which is availab le at added  cost. Disease des (microscopic round \Norms that feed on roots) is not effective nematode control product registered for use on ommend additional treatments and procedures to minimize ome apr ob lem. These treatments \Nill be provided at

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zation, mo\Ning and \Natering practices to promote the growth ally, applications of pre and post emergence weed controls
ol \Needs without damaging desirable turf, 4 times per year. ulations have resulted in our loss of ability to selectively rabgrass when they are present in St Augustine.	The only
t infested turf with non selective products such as Roundup.

U	AREAS:

o keep within b ounds and away from obstacles.

necessary to maintain the natural form of the plant, to mitations, and  to eliminate  damage or d iseased   vvood .	This by storm damage, d isease. neglected overgrowth or
med more frequently d uring heavy growing season.	Quick and b ouga invillea are pruned 10 times pery ear.
3  times per year.	Pruning will be performed at optimum althyg rowth. Cut backs are performed on selected shrubs

road leaf or grassy weeds,p referab ly withp re-emergent contacth erbicides.	Herbicides will be applied	18	t i m e s per ved areas for crack and crevice weeds.Th e ch o s e n chemical y approved for the specific weedp rob lem.
removed by hand.

maintain  optimum health ofp lant  material.   The app lications nitrogen used and the type ofp lant material. Complete
formed two timesp er year. Liquid fertilizers will be utilized if lant material.

ns:
proved fungicides and insecticides to ornamentalp lants to ect damaging pests if warranted.

tates have a record of accidental introduction of pests from d pests can be very damaging and d ifficult or impossible to Where such pests become a problem Contractor will

tive  alternatives for	pest mitigation.	Such recommendations or  intensified tr eatment  schedules  th  a  t  may	r eq   u ire   additional te	fly	t r e a t m e n t s are		not	part  of  the  base  maintenance  and nal service.

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covered  in  the  specification  is  12 feet.	On  trees  over  12 ra n ch e s  that present a hazard top ed  e s t r ia n  or	v e h ic u la r ntract_ S tructu rlp runing of canopies can be performed as

adjusted or removed as necessary.

pods should  be  removed  annually.  It  is  best to leave healthy to specif ic pruning methods and finished cuts per palm type. g is 14 feet. Broken palm frond s and seed pods that fall moved on a regular b asis. On palms over 14 feet h eigh t ,
d as an additional service.

tates have a record of accidental introduction of pests from pests can be very damaging and d ifficult or impossible to
Where such pests become a problem Contractor will
ive alternatives for pest mitigation.	Such recommendations r  intensified  treatment  sch edules  that  may require  add itional
piraling	white fyl	treatments  are  not  part of  the base
ed as an add it io n a l s e rv ic e .

on our days of service. VVeeds a nd grasses shall be gally app  roved  herbicides as noted above.	Annual ing areas and tree rings is recommended and can be e.

onth   by  manuall	op erating   valves  th roug h   the  irrigation
o  irgi	ation  head s will  be  performed d uring	inspection.   Minor
ate, will  bep erformed d uring	monthly insp   e c t i o n   upon
e n t ,  vandalism or  accid ental d amage  caused by  others  sh a ll Cost of lab or and material top erform repair is an extra and on auth  o r iz a t io n .

h automatic controllers to supplyq uantities and frequencies ments of the plant materia ls in the land scape.	In some
may be limited by local watering restrictions. VVhere
at  night or  earl	morning  if  th e  system  is automati,c	unless

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stem caused by the Contractor vvhde carrying out
e repaired vvithout ch arge . VVhere practical, repairs shall be
.

resentative shall be instructed on how to turn off system in s to be advised at once or by next businessd ay.
ake emergency repairs or adjustments on other than
imum charge  of  $45 .00   emergency  calls  vvill  app  yl	.

pected on days of service and excess debris removed.
m our- work, shall be removed from paved areas on days of med vvith the sectional pruning plan.

ValleyCrest

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RICING
R	BUDGET
e specific land  s c ap  e  needs of Hacienda L ak e s  COD	while
t at  a  pricep  oint  th at  fits your b udg  et. B rick  m  a n N   a ll ey  Cr  e s t ovide the following competitive pricing per specifications as

Monthly price	Annual price	
$5,975.00	$7 1,700 .00	

ber 1, 2015-September 30, 2016

Monthly price	Annual price	
$6,095 .00	$73 .140 .00	

ber 1, 2016-September 30, 2017

ludes the mowing and pruning activities as well as the
l.   weekly  debris   removal  and weed  control.	Irrigation  t a i le d in the p ra c t ic a l sp e c if ic a ti o n s .

uning and annual color installations are performed as

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11>"  ,I	t 1,•	"  I     1• • '-'"'   '"" t.•

ITIONS

ze and perform in accordance with the written tenns,
contained	or	referred to herein. Contracto r reserves the act when price or scope of work is affected by changes to
w. regulation or ordinance that goes into effect after the

ompetent andq ualified. and	shall be U.S . citizens or legal d to work in the United S tates.

m to bid specifications. Contractor will meet all Agricultural equirements.
   ontrol
onsible for selecting control materials from a list of products by the US Environmental Protection Agency and affirmed
priate State or Tribal Government.	Control products are species) and site (Residential Sports or Golf) specific bases.
pest, where no effective product has been discovered and plant and site use, or where approval of effective control
celled by regulating authorities, the Contractor will not be ol or repair of any damage associated with the
h e r m o re , where new pest problems develop that are not nable  legal use of  availab le  approved  pest control materials,
responsible for control or repair of damage caused by such

esponsible for p olicing,p ick i ng	up . removing or disposing of
y be bio-hazards  on  the  Owner/Client'sp  ropert_y	This
d to. items such as hypodermic need les (Sharps (needles) e  Contractor   s employees  at any time).  condoms. feminine g or materials used in the process of cleaning up bodily
nly be obligated to report/communicate any ob servations of he Owner/Client  for  their appropriate  removal by other,s
ed by the Owner/Client and Contractor.

.. . .. .. .._ ... .. .... .. ...  .. .. .... .. ...  ......  ... . .  .  . .  .  . .  . .  . ····---·-···.. · · -· ·· ··-· ----· --·  -- - -- · -- --
ntenance	[ 1 of 5	J

License and Permits
Contractor to maintain a Landscape Contractor's license, if so required by State or local law, and will comply with all other license and permit requirements of the City, State and Federal Governments, as well as all other requirements of law.
Taxes
Contractor agrees to pay taxes applicable to its work under this contract, including sales tax on material supplied where applicable.
Insurance
Contractor agrees to provide General Liability Insurance, Automotive Liability Insurance, Worker's Compensation Insurance, and any other insurance required by law or Owner/Client.
Liability
It is understood and agreed that the Contractor is not liable for any damage of any kind whatsoever that is not caused by the negligence of the Contractor, its agents or employees.
Subcontracts
Contractor reserves the right to hire qualified subcontractors to perform specialized functions or work requiring specialized equipment.
Invoicing
Contractor will submit monthly service invoices for the amount set forth under the prices and terms shown in Section Ill of this Agreement. Any services rendered, that are in addition to or beyond the scope of work required by this Agreement shall be separately billed.

Owners/Client Responsibility
Utilities
All utilities shall be provided by the Owner/Client.
Access to Jobsite
Owner/Client shall furnish access to all parts of jobsite where Contractor is to perform work as required by this Agreement or other functions related thereto, during normal business hours and other reasonable periods of time, and in the case of after hours emergencies.
Payment
Owner/Client shall review invoices submitted by Contractor and payment shall be due 15 days following the date of the invoice and delinquent if not paid by that date. Contractor may cancel Agreement by giving 10 business days written notice for nonpayment, after the payment is delinquent.
Notice of Defect
Owner/Client shall give Contractor at least 10 business days written notice to correct any problem or defect discovered in the performance of the work required under this

ValleyCrest Landscape Maintenance
Florida Rev 09/11

[ 2 of 5]

Agreement. Contractor will not accept any deduction or offset unless such written notice is given and Contractor agrees to the offset.

Other Terms:
Drought
Drought in the recent growing seasons coupled with changes in insect species and control products available for use has made guaranteed insect control more difficult and more dependent on timely and consistent irrigations.

The Contractor will notify the Owner/Client representative in writing if either or both of the conditions listed below have not been met.

The two (2) following irrigation conditions are required by the Owner/Client:
Irrigation is made available at the time of treatment to water the lawn as directed on the product label. (State regulations supersede local water restrictions and allow for the irrigation to comply with label recommendation even at times and on days when local regulation prohibits irrigation.)
Sufficient and suitable irrigation water is available on a timely basis to prevent
drought damage of turfgrasses. Deficiencies arising from any of the following conditions are grounds to terminate any plant replacement:
Water bans created by state or local rules.
Failure of irrigation systems beyond Contractor's Control
Failure of Owner/Clients or homeowners to maintain irrigation systems in effective working condition.
Refusal to irrigate for needs of plants.
Power failures beyond Contractor's control.
Unavailability of sufficient and suitable water for irrigation of any reason.
Assignment
The Owner/Client and the Contractor respectively, bind themselves, their partners, successors, assignees and legal representative to the other party with respect to all covenants of this Agreement. Neither the Owner/Client nor the Contractor shall assign or transfer any interest in this Agreement without the written consent of the other party.
Termination
This agreement may be terminated by either party with or without cause, upon thirty
(30) days written notice to the other party. This agreement may be terminated by the Owner/Client for non-performance by Contractor, upon thirty (30) days written notice. This agreement may be terminated by Contractor for non-payment by Owner/Client, upon ten (10) business days written notice as stated above. Either party shall be entitled to cure any deficiencies of performance or payment within ten (10) business days of being notified of deficiency(s). If the Owner/Client makes a payment in full

ValleyCrest Landscape Maintenance
Florida Rev 09/11

[ 3 of 5]

within ten (10) business days of receipt of the written notice, the grounds for termination shall be deemed cured. If Contractor corrects the deficiency identified in the written notice within ten (10) business days of receipt of the notice, or if the deficiency is of such a nature that it cannot reasonably be corrected within ten (10) business days and the Contractor commences a good faith effort to correct the deficiency within ten (10) business days of receipt of notice, the grounds for the termination shall be deemed cured.
Payment
All labor necessary to accomplish the work outlined in this agreement shall be provided for the sum of Seventy One Thousand Seven Hundred Dollars ($71,700.00) per year payable in 12 monthly installments of Five Thousand Nine Hundred Seventy Five Dollars ($5,975.00). Billing will begin October 1, 2015 and ending September 30, 2016. The work outlined in this agreement shall be provided a second year at the sum of Seventy Three Thousand One Hundred Forty Dollars ($73,140.00) per year payable in 12 monthly installments of Six Thousand Ninety Five Dollars ($6,095.00). Billing will begin October 1, 2016 and ending September 30, 2017. Unless terminated pursuant to Section Ill of the General Terms and Conditions, at the expiration of the initial term, this Agreement shall be automatically extended on a Month to Month basis.

You will receive your first invoice within 30 days of our service commencement date, and can expect to receive them monthly thereafter by the 10th of each month. All billings are due and payable 15 days following the date of the invoice. A service charge of 1.5% per month will be added to all balances not paid within 30 days of invoice. This represents an annual rate of 18%. Should it become necessary for ValleyCrest Landscape Maintenance to pursue collections of outstanding invoices, Hacienda Lakes COD, agrees to pay attorney's fees, court costs, interest and all expenses incurred in said collections.

For the convenience of Owner/Client only, the monthly charge under this agreement is an average of the total charge for all work to be performed under the agreement divided by the number of calendar months included in the payment period of the agreement. In the event this agreement is terminated early by either party, the Contractor shall be entitled to recover his unrecovered costs incurred through the date of termination, including a reasonable amount of overhead and profit, and any amount in excess of the monthly charges paid by the Owner/Client through the date of termination. This is because substantial portions of the work for the year, may be performed in the early months of each year of the agreement including potentially significant mobilization costs in start-up and the cost of the work will not be fully recovered by the Contractor until all monthly payments under the agreement have been received.

ValleyCrest Landscape Maintenance
Florida Rev 09/11

[ 4 of 5]

I have read, understand and agree to the foregoing agreement, including the general terms and conditions, and hereby accept it on behalf of the Owner/Client.

Client Approval

Client/Owner:
Hacienda Lakes COD c/o Real Estate Econometrics, Inc., Suite 100
707 Orchid Drive Naples, FL 34102

Contractor:
ValleyCrest Landscape Maintenance, Inc. 16335 Old US 41
Fort Myers, FL 33912

By:	By:
Signature	Signature

Print Name & Title	VCLM Branch Manager

Date:	Date:

End

ValleyCrest Landscape Maintenance
Florida Rev 09/11

[ 5 of 5]

EXHIBIT 6

Hacienda Lakes CDD Cash Flow
October 2018 - January 2019

Income

Total

1361001 Interest Revenue	187.30
1363116 Off Roll Assessments	83,278.12
1363216 On Roll O&M Assessments	65,586.67
1363218 O&M Assessment Discount	2,051.32
2363109 DS2014  Assessments On Roll	295,665.86
2363115 DS2014 Assessment Discount	4,693.30
2363116 DS2014   Assessment Off Roll	-182,417.43
4351004 DS2016 Miscellaneous Revenue	3.00
4361009 DS2016 Assessments On Roll	144,196.98
4363115 DS2016 Assessment Discount	2,160.70
4363116 DS2016 Assessments Off Roll	0.00
Total Income	$	415,405.82

Gross Profit	$	415,405.82
Expenses
1100000 Administrative

1511001 P/R - Board of Supervisors	873.50	
1511119 Payroll Service Fee	398.17	
1512100 Management Consulting Services	12,000.00	
1513014 Website Hosting & Management	2,500.00	
1513020 Office Expense	52.45	
1513030 Bank Fees	25.00	
1513048 District Filing Fee	175.00	
1513055 Legal Advertising	1,088.50	
1513060 Assessment Administration Servi	6,197.06	
1513080 Engineering Services	1,256.57	
1514010 Legal Services	937.50	
Total 1100000 Administrative	$	25,503.75	
1160000 Field Operations
1531010 Electricity - General	
3,622.79	
1572010 LANDSCAPING & MAINTENANCE	24,888.55	
1572014 Irrigation Repairs	18,590.70	
1572015 Mulch Installation	9,625.00	
1572016 Plant Replacement	2,206.47	
1572030 Lake Maintenance	8,728.00	
1572040 Signage	6,674.07	
1572060 Water Use Monitoring	800.00	
Total 1160000 Field Operations	$	75,135.58	
4513315 DS2016 Trustee Fees	4,108.28	
Total Expenses	$	104,747.61	
Net Operating Income	$	310,658.21	
Net Income	$	310,658.21	

Hacienda Lakes CCD Budget vs. Actuals FYE 9-30-19
October 1, 2018 - January 30, 2019

Income

Total

Actual	Budget	Variance	% of Budget

1361001 Interest Revenue	187.30		187.30		
1363116 Off Roll Assessments	83,278.12	83,419.68	-141.56	99.83%	
1363216 On Roll O&M Assessments	65,586.67	25,082.68	40,503.99	261.48%	
1363218 O&M Assessment Discount	2,051.32		2,051.32		
2363109 DS2014 Assessments On Roll	295,665.86		295,665.86		
2363115 DS2014 Assessment Discount	4,693.30		4,693.30		
2363116 DS2014 Assessment Off Roll	-182,417.43		-182,417.43		
4351004 DS2016 Miscellaneous Revenue	3.00		3.00		
4361009 DS2016 Assessments On Roll	144,196.98		144,196.98		
4363115 DS2016 Assessment Discount	2,160.70		2,160.70		
4363116 DS2016 Assessments Off Roll	0.00		0.00		
Total Income	$ 415,405.82	$ 108,502.36	$ 306,903.46	382.85%	
Gross Profit	$ 415,405.82	$ 108,502.36	$ 306,903.46	382.85%	
Expenses					
1100000 Administrative			0.00		
1511001 P/R - Board of Supervisors	873.50	2,666.68	-1,793.18	32.76%	
1511115 Payroll Taxes-FICA		476.32	-476.32	0.00%	
1511119 Payroll Service Fee	398.17	299.00	99.17	133.17%	
1512100 Management Consulting Services	12,000.00	12,000.00	0.00	100.00%	
1513014 Website Hosting & Management	2,500.00	500.00	2,000.00	500.00%	
1513015 Storage		300.00	-300.00	0.00%	
1513020 Office Expense	52.45		52.45		
1513030 Bank Fees	25.00		25.00		
1513040 Regulatory and Permit Fees		58.32	-58.32	0.00%	
1513048 District Filing Fee	175.00		175.00		
1513055 Legal Advertising	1,088.50	600.00	488.50	181.42%	
1513060 Assessment Administration Servi	6,197.06	5,000.00	1,197.06	123.94%	
1513063 Assessment Roll Preparation		1,666.68	-1,666.68	0.00%	
1513065 New Assessment Methodology		1,666.68	-1,666.68	0.00%	
1513070 Auditing Services		2,166.68	-2,166.68	0.00%	
1513075 Accounting Firm		2,000.00	-2,000.00	0.00%	
1513080 Engineering Services	1,256.57	3,333.32	-2,076.75	37.70%	
1513100 Insurance- General Liability		1,833.32	-1,833.32	0.00%	
1514010 Legal Services	937.50	3,333.32	-2,395.82	28.13%	
1549001 Miscellaneous Services		250.00	-250.00	0.00%	
Total 1100000 Administrative	$	25,503.75	$	38,150.32	-$ 12,646.57	66.85%	
1160000 Field Operations			0.00		
1531010 Electricity - General	3,622.79	3,200.00	422.79	113.21%	
1572010 LANDSCAPING & MAINTENANCE	24,888.55	26,000.00	-1,111.45	95.73%	
1572014 Irrigation Repairs	14,864.45	4,000.00	10,864.45	371.61%	
1572015 Mulch Installation	9,625.00	6,666.68	2,958.32	144.37%	
1572016 Plant Replacement	2,206.47	5,000.00	-2,793.53	44.13%	
1572017 Sod Replacement		6,666.68	-6,666.68	0.00%	
1572020 Wetland Monitoring		500.00	-500.00	0.00%	
1572030 Lake Maintenance	8,728.00	9,452.00	-724.00	92.34%	
1572035 Lake Testing		1,200.00	-1,200.00	0.00%	
1572040 Signage	6,674.07	500.00	6,174.07	1334.81%	
1572050 Street Sweeping		1,200.00	-1,200.00	0.00%	
1572060 Water Use Monitoring	800.00	800.00	0.00	100.00%	
1572065 SFWMD ERP Annual Report		500.00	-500.00	0.00%	
1572070 Fountain Maintenance		500.00	-500.00	0.00%	
1572080 Sable Palm Culvert Cleaning		2,500.00	-2,500.00	0.00%	
1572090 Contingency for Lord's Way		1,666.68	-1,666.68	0.00%	
Total 1160000 Field Operations	$	71,409.33	$	70,352.04	$	1,057.29	101.50%	
4513315 DS2016 Trustee Fees	4,108.28		4,108.28		
Total Expenses	$ 101,021.36	$ 108,502.36	-$	7,481.00	93.11%	
Net Operating Income	$ 314,384.46	$	0.00	$ 314,384.46		
Net Income	$ 314,384.46	$	0.00	$ 314,384.46		

Hacienda Lakes CDD Balance Sheet
As of January 31, 2019

TOTAL
ASSETS
Current Assets Bank Accounts
1101000 Cash Checking 0672	44,090.01	
2151000 Revenue Trust Acct 1003-Series 2014		
2151001 Interest Trust Fund 1000-Series 2014		
2151004 Reserve Trust Fund 1007 Series 2014		
2151005 Sinking Trust Acct 1005 Series 2014		
2151007 Assmnt Prepayment 1006 - Series 2014		
3572000 Note Payment-Series 2015 (deleted)		
4151000 Revenue TrustAcct 3000-Series 2016		
4151001 Interest Trust 3003 Fund-Series 2016		
4151004 Reserve Trust Fund 3005 Series 2016		
4151005 Sinking Trust Acct 3004 -Series 2016	328,048.75	
4151006 Cost of Issuance - Series 2016		
8151030 DS2014 Construction Trust Fund		
8151040 DS2015 Construction Trust Fund		
8151050 DS2016 3001 Construction Trust Fund		
Total Bank Accounts	$	372,138.76	
Accounts Receivable		
2121000 Assessments Receivable 201	-2,396.00	
2125000 Interest Receivable		
Total Accounts Receivable	-$	2,396.00	
Other Current Assets		
1155000 Prepaid Items	5,253.00	
1156100 Utility Deposits	3,185.00	
1166000 Due from Other Funds	-172,113.00	
12100 Exchange	0.00	
151040 Note Payment Trust Account	-12,154.00	
Total Other Current Assets	-$	175,829.00	
Total Current Assets	$	193,913.76	
Fixed Assets
9164900 Infrastructure		
9164901 Roads		
Total Fixed Assets	$	0.00	
TOTAL ASSETS	$	193,913.76	
LIABILITIES AND EQUITY		
Liabilities
Current Liabilities Accounts Payable
1202000 Accounts Payable
2202000 Account Payable 201	14,569.00	
Total Accounts Payable	$	14,569.00	
Other Current Liabilities		
1207001 DTDF - Due to Debt Service Fund	-7,675.61	
1223000 1223000 - Unearned Revenue	27,110.00	
2160000 Due Other Fund		
2223000 2223000 - Unearned Revenue	10,756.00	
2260000 Due to Other Funds	-2,396.00	
8205000 Contracts Payable		
Total Other Current Liabilities	$	27,794.39	
Total Current Liabilities	$	42,363.39	
Total Liabilities	$	42,363.39	
Equity		
120000 Retained Earnings	-3,961,862.38	
1271000 Fund Balance- Unreserved	8,031.15	
2271000 DS Fund Balance Unreserved		
30000 Opening Balance Equity		
4271000 2016 DS Fund Balance Unreserved		
8271000 Fund Balance Unreserved		
Net Income	46,168.50	
Total Equity	-$	3,907,662.73	
TOTAL LIABILITIES AND EQUITY	-$	3,865,299.34