Lake Emma Community Development District

Agenda September 23, 2020

AGENDA

Lake Emma
Community Development District

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

September 16, 2020

Board of Supervisors Lake Emma Community Development District

Dear Board Members:

The regular meeting of the Board  of  Supervisors  of  the  Lake  Emma  Community  Development District will be held Wednesday, August 26, 2020 at 10:00 a.m. via Zoom: https://zoom.us/j/94274827714. Following is the advance agenda for the regular meeting:

Audit Committee Meeting
Roll Call
Public Comment Period
Approval of Minutes of the August 26, 2020 Meeting
Tally of Audit Committee Member Rankings and Selection of Auditor
Adjournment

Board of Supervisors Meeting
Roll Call
Public Comment Period
Approval of Minutes of the August 26, 2020 Meeting
Consideration of Non-Ad Valorem Special Assessment Collection Agreement with Lake County Tax Collector
Acceptance of Audit Committee Recommendation and Selection of #1 Ranked Firm to Provide Auditing Services
Staff Reports
Attorney
Engineer
District Manager's Report
Balance Sheet and Income Statement
Ratification of Funding Requests #9 - #10
Other Business
Supervisor's Requests
Adjournment

The second order of business of the Audit Committee Meeting is the Public Comment Period where the public has an opportunity to be heard on propositions coming before the Committee  as reflected on the agenda, and any other items. The third order of  business is the approval of  the minutes from the August 26, 2020 meeting. The minutes are enclosed for your review. The fourth order of business is the tally of the audit committee  members rankings and  selection of an auditor. Rankings from all audit committee members will be tallied at the meeting to

develop an overall audit committee ranking. The RFP responses have been provided separately and the tally sheet has been enclosed in your agenda package.

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

The third order of business is the approval of the minutes of the August 26, 2020 meeting. The minutes are enclosed for your review.

The fourth order of business is the consideration of the non-ad valorem assessment collection agreement with the Lake County Tax Collector. A copy of the agreement is enclosed for your review.

The fifth order of business is the acceptance of the Audit Committee recommendation and selection of the #1 ranked firm to provide auditing services for the Fiscal Year 2020. There is no back-up material.

The sixth order of business is Staff Reports. Section 1 of the District Manager's Report includes the balance sheet and income statement for your review and Section 2 includes Funding Requests #9 - #10 for ratification. The funding request and supporting invoices are enclosed for your review.

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

r-	 	

Sincerely,

L

George S. Flint
District Manager

Cc:		Tucker Mackie, District Counsel Nicole Stalder, District Engineer Steve Sanford, Bond Counsel Jon Kessler, Underwriter
Stacey Johnson, Trustee Enclosures

AUDIT COMMITTEE MEETING

M INUTES

MINUTES OF MEETING LAKE EMMA
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Lake Emma Community Development District was held Wednesday, August 26, 2020 at 10:00 a.m. via Zoom Teleconference.

Present were:

Adam Morgan Tony Iorio
Daniel Hieronimus Timothy Tassone George Flint Tucker Mackie Emma Gregory Phil Gildan

Chairman

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll. Four Board members were present via Zoom teleconference.

SECOND ORDER OF BUSNESS	Public Comment Period
Mr. Flint recognized that no public was present, only Board members and staff.

THIRD ORDER OF BUSINESS	Audit Services
Approval of Request for Proposals and Selection Criteria
Mr. Flint stated that the RFP was included in the agenda and it included the standard instructions to proposers that they typically provide. They are requesting five years of pricing. He noted that even though they enter in to annual one year engagements, but by asking for five years of pricing they would lock in the pricing for that period of time without having to go back through the selection process. He also added that if they chose to, they could make a change to bid the services out again.
Mr. Flint presented the selection criteria, stating it was laid out for the Committee with the exception of price, which could be included or excluded. He noted that he did recommend that

August 26, 2020	Lake Emma CDD

they include the price because the services are competitive between companies. He asked if the Committee had any questions, and hearing none, asked for a motion to approve.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Approval of Request for Proposals and Selection Criteria, was approved.

Approval of Notice of Request for Proposals for Audit Services
Mr. Flint stated that the notice would be placed in the newspaper "classified" section and they would also mail out the RFP to the five or six firms that do the vast majority of the audits for CDD's.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Notice of Request for Proposals for Audit Services, was approved.

Public Announcement of Opportunity to Provide Audit Services
Mr. Flint publicly announced the opportunity to provide auditing services as indicated in the RFP and the notice that is included in the agenda package.

FOURTH ORDER OF BUSINSES	Adjournment

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the meeting was adjourned at 10:20 a.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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S ECTION IV

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

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

FY2020 - $3,575			
					FY2021 - $3,575			
					FY2022 - $3,630			
Berger, Toombs, Elam, Gaines &					FY2023 - $3,685			
Frank					FY2024 - $3,685			

FY2020 - $5,000			
					FY2021 - $5,100			
					FY2022 - $5,250			
					FY2023 - $5,350			
Carr, Riggs & Ingram					FY2024 - $5,500			

FY2020 - $2,800			
					FY2021 - $2,900			
					FY2022 - $3,000			
					FY2023 - $3,100			
Grau & Associates					FY2024 - $3,200			

FY2020 - $3,100/$4,000			
					FY2021 - $3,100/$4,000			
					FY2022 - $3,200/$4,100			
					FY2023 - $3,200/$4,100			
McDirmit Davis					FY2024 - $3,200/$4,100			

BOARD OF SUPERVISORS MEETING

MINUTES

MINUTES OF MEETING LAKE EMMA
COMMUNITY DEVELOPMENT DISTRICT

The Regular meeting of the Board of Supervisors of the Lake Emma Community Development District was held Wednesday, August 26, 2020 at 10:00 a.m. via Zoom Teleconference.

Present and constituting a quorum were:

Adam Morgan Tony Iorio
Daniel Hieronimus Timothy Tassone

Also present were:

George Flint Tucker Mackie Emma Gregory Phil Gildan

Chairman
Vice Chairman Assistant Secretary
Assistant Secretary (appointed, not sworn in)

District Manager District Counsel Hopping Green & Sams Developer's Counsel

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order. Three members of the Board were present, including one that was appointed, not sworn in, constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
There were no members of the public present to provide comment.

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of Garrison Clemens and Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2022
Mr. Flint asked for a motion to accept Mr. Clemens's resignation from the Board.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Acceptance of Resignation of Garrison Clemens, was approved.

August 26, 2020	Lake Emma CDD

Mr. Flint asked the Board if they would like to fill Mr. Clemens's position, to which they answered that they would appoint Mr. Tassone.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Appointment of Mr. Timothy Tassone to Fulfill the Board Vacancy with a Term Ending November 2022, was approved.

Mr. Flint noted that Mr. Tassone could not be sworn in over Zoom, but that he could participate in the meeting but not as an official board member until he took the oath of office. He stated he would get the oath and all forms necessary to Mr. Tassone before the next meeting, so that at the next meeting he would be an official Board member and will be able to vote.

Consideration of Resolution 2020-36 Electing Assistant Secretary
Mr. Flint noted that Mr. Clemens had been an Assistant Secretary before his resignation, and asked the Board if they wanted to appoint Mr. Tassone to that position as well, to which the Board agreed.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, Resolution 2020-36 Electing Mr. Tassone as Assistant Secretary, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the May 27, 2020
Meeting
Mr. Flint presented the minutes of the May 27, 2020 meeting and asked for comments, corrections, or changes. Mr. Morgan stated that he had reviewed the minutes and he had no corrections.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Minutes of the May 27, 2020 Meeting, were approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2020-37
Designating the Location of the Local District Records Office
Mr. Flint noted that there was an address for a construction trailer at 1815 Church Lake Street, Groveland, Florida, 34736. He stated that address would be designated that the local records office in Lake County.

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August 26, 2020	Lake Emma CDD

Mr. Morgan added that there was no trailer at the location yet, but that there would be one there within a month.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, Resolution 2020-37 Designating the Location of the Local District Records Office, was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Work	Authorization
2020-02 from Dewberry for Professional Consulting Services
Mr. Flint stated that this resolution was regarding a general services agreement. He added that any activities relative to the bond issue would be tracked separately, such as the Engineer's Report, which typically comes out of proceeds for the cost of issuance. Mr. Flint noted that the cost was budgeted, and asked if the Board had any questions. Hearing none, he asked for a motion to approve.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Work Authorization 2020-02 from Dewberry for Professional Consulting Services, was approved.

SEVENTH ORDER OF BUSINESS	Public Hearing
Mr. Flint noted that it was a public hearing, and that the Board approved a proposed budget and set the public hearing for the current day. He asked for a motion to open the Public Hearing.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Opening of the Public Hearing, was approved.

A. Consideration of Resolution 2020-38 Adopting the Fiscal Year 2021 Budget and Relating to the Annual Appropriations
Mr. Morgan stated that he was currently at the Lake Emma Library and saw no members of the public present. Mr. Flint noted for the record that there were no members of the public present for the hearing.
Mr. Flint noted that Fiscal Year 2021 Budget starts on October 1st, 2020 and runs through September 30th, 2021. He noted that the Developer Funding Agreement was included as Exhibit 'A' to the resolution, and was in leu of imposing assessments to fund operations. The Developer would only be responsible for the actual costs of the District. He explained that even though there is a budget for it, they would only be responsible for the District's costs.

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August 26, 2020	Lake Emma CDD

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, Resolution 2020-38 Adopting the Fiscal Year 2021 Budget and Relating to the Annual Appropriations, was approved.

Mr. Flint asked for a motion to close the Public Hearing.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, Closing the Public Hearing, was approved.

EIGHTH ORDER OF BUSINESS	Consideration of Fiscal Year 2020-2021
Developer Funding Agreement
Mr. Flint noted that budget just approved would be an exhibit in the agreement, and that the agreement would be between the CDD and Lennar Homes, LLC. He noted it was an agreement that was approved for the current fiscal year, and is a two part agreement that would be subject to review by Lennar Homes. To the extent that they had any comments, Mr. Flint explained that the agreement be approved but that if they had substantial changes it be brought back to the Board at a future meeting. He asked the Board if they had any questions. Hearing none, he asked for a motion to approve.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Fiscal Year 2020-2021 Developer Funding Agreement, was approved.

NINTH ORDER OF BUSNESS	Appointment of Audit Committee and
Chairman
Mr. Flint stated that the CDD was required to have an annual independent audit. The process of selecting an auditor also involved appointing an Audit Committee and designating a Chairman. He added that the CDD's role is limited to ranking the responses, as well as making a recommendation to the Board. He noted that they generally recommend that the Board appoint themselves as the Audit Committee with one of the Board members being the Chairman, and pointed out they did have an Audit Committee Meeting advertised for right after the meeting. Mr. Flint asked if the Board had any questions and hearing none, asked for a motion to approve.

On MOTION by Ms. Morgan, seconded by Mr. Iorio, with all in favor, Appointing the Board as the Audit Committee and Appointing Mr. Morgan as the Chairman of the Audit Committee, was approved.

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August 26, 2020	Lake Emma COD

TENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Mackie had nothing further to report to the Board.

Engineer
Mr. Malave had nothing additional to report.

District Manager's Report
Balance Sheet and Income Statement
Mr. Flint presented the unaudited financials and asked if the Board had any questions. He noted that there was no action required.

Ratification of Funding Requests #6 - #8
Mr. Flint noted that these were in each agenda packet under the Fiscal Year 2020 Funding Agreement, and asked if there were any questions on the funding requests. Hearing none,

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Funding Requests #6 through #8, were ratified.

Approval of Fiscal Year 2021 Meeting Schedule
Mr. Flint noted that they are required to approve an annual meeting schedule, adding that the Board typically met on the 4th Wednesday of each month at 10 a.m. being at the Cooper Memorial Library when in person meetings were held. Mr. Flint stated they had prepared a schedule with that in mind with the exception of November 25th which is the day before Thanksgiving. He gave the Board the option of moving that date or cancel the November meeting. He added that if they had to have a meeting in November because of the bond issuance, they could look at that later. Mr. Morgan agreed, and Mr. Flint asked for a motion to approve.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Fiscal Year 2021 Meeting Schedule, excluding November 25th, was approved.

ELEVENTH ORDER OF BUSINESS
There being none, the next item followed.

Other Business

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August 26, 2020	Lake Emma CDD

TWELTH ORDER OF BUSINESS
There being none, the next item followed.

TIDRTEENTH ORDER OF BUSINESS

Supervisor's Business

Adjournment

Mr. Iorio adjourned the meeting at 10:20 a.m.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the meeting was adjourned at 10:20 a.m.

Secretary/Assistant Secretary	ChairmanNice Chairman

6

S ECTION IV

NON-AD VALOREM SPECIAL ASSESSMENTS COLLECTION AGREEMENT

THIS AGREEMENT made and entered into this 31st day of August , 2020, by and between the Lake Emma Community Development District("'') whose address is 219 E. Livingston Street, Orlando, Florida 32801, and the Office of the Lake County Tax Collector, by and through the Honorable David W. Jordan, Lake County Tax Collector, whose address is 320 W. Main Street, Tavares, Florida 32778 ("Tax Collector").

SECTION I: Findings and Determinations.

The parties find and determine:

The District is authorized to impose and levy, and by appropriate resolution has expressed its intent to use the statutory uniform methodology of collection for certain non-ad valorem assessments for the provision of  benefit  and maintenance assessments, within the District, as authorized by constitutional and statutory municipal home rule and by Section 197.3632, Florida Statutes, and Rule 12D-18, Florida Administrative Code.

The term "Assessment" or "Assessments" means those certain levies by the District, which purport to constitute non-ad valorem special assessments for the provision of benefit and maintenance assessments . A non-ad valorem special assessment is lienable under Section 4, Article X, Florida Constitution, if it results in a special benefit peculiar to the parcels of property involved, over and above general community benefit, as a result of a logical connection to the property involved from the system, facility and service provided by the District and if it is apportioned to the property fairly and reasonably.

The uniform statutory collection methodology is provided in Section 197.3632, Florida Statutes, and Rule 12D-18, Florida Administrative Code ("uniform methodology"}, with its enforcement provisions, including the use of tax certificates and tax deeds for enforcing against any delinquencies.

The uniform collection methodology is more fair to delinquent property owners than the traditional lien foreclosure methodology.

The uniform methodology provides for more efficiency of collection by virtue  of the Assessment being on the official tax notice issued by the  Tax  Collector, which will produce positive economic benefits to the District and its citizens and taxpayers.

The uniform methodology, through use of the official tax notice, will tend to eliminate confusion and promote local government accountability.

The Tax Collector, as the State Constitutional Officer for the Lake County political subdivision, is charged by general law in Chapter 197, Florida Statutes, and

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related rules and regulations  to function as the agent of the Florida  Department of Revenue for purposes of the uniform methodology for the Assessment.

The sole and exclusive responsibility to determine, impose and levy the Assessment and to determine that it is a legal, constitutional and lienable non-ad valorem special assessment is that of the District and no other person, entity or officer.

SECTION II: General.

Section 2, Article VIII, Florida Constitution; Section 166.021, Florida Statutes; Sections 197.3631, 197.3632 and 197.3635, Florida Statutes; Rule 12D-18, Florida Administrative Code, and all other applicable provisions of constitutional and statutory law govern the exercise by the District of its local self-government power to render and pay for district services.

Section 1(d), Article VIII, Florida Constitution; Chapter 197, Florida Statutes; Rule 12D-13, Florida Administrative Code; Rule 12D-18, Florida Administrative Code, and other applicable provisions of constitutional and statutory law apply  to the Tax Collector in his capacity as a state constitutional county officer and agent of the Florida Department of Revenue for the purpose of collecting and  enforcing the collection of the Assessment levied by the Lake Emma Community District, a District of the Lake County political subdivision of the State of Florida.

Section 197.3631, Florida Statutes, constitutes supplemental authority for the District to levy non-ad valorem assessments including such non-ad valorem special assessments as the Assessment and related systems, facilities and services.

Section 197.3632, Florida Statutes, and Rule 12D-18, Florida Administrative Code, have provisions that apply both to the District and to the Tax Collector in and for Lake County, as well as the Department of Revenue.

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SECTION Ill: Purpose.

The purpose of this Agreement under Rule 12D-18, Florida Administrative Code, is to establish the terms and conditions under which the Tax  Collector  shall collect and enforce the collection of certain non-ad valorem special assessments, the Assessment, levied by the District to include compensation by the District to the Tax Collector for the cost of collection pursuant to Section 197.3632(8)(c), Florida Statutes and payment by the District of any costs involved in separate mailings because of non merger of any non-ad valorem special assessment roll  as certified by the Lake Emma Community Development District or its designee, pursuant to Section 197.3632(7), Florida Statutes; and reimbursement by the District for necessary administrative costs, including, but not limited to,  those costs associated with personnel, forms, supplies, data processing, computer equipment, postage and programming which attend all of the collection and enforcement duties imposed upon the Tax Collector by the uniform methodology, as provided in section 197.3632(2), Florida Statutes.

SECTION IV: Term.

The term of this Agreement shall commence upon execution, effective for 2020 tax notice purposes, and shall continue and extend uninterrupted from year-to­ year, automatically renewed for successive periods not to exceed one (1) year each, unless a party desiring to terminate this Agreement informs the other party, the Property Appraiser, and the Department of Revenue, in writing, by January 10th of each calendar year, that the party intends to discontinue to use the uniform methodology for such Assessment pursuant to Section 197.3632(6), Florida Statutes, and Rule 12D-18.006(3), Florida Administrative Code, using Form DR-412 promulgated by the Florida Department of Revenue.

SECTION V: Duties and Responsibilities of the District.

The District agrees, covenants and contracts to:

Compensate the Tax Collector for the actual costs of collection, not to exceed  two (2) percent, on the amount of the Assessment collected under the uniform methodology, pursuant to Sections 197.3632(8)(c), 192.091(2)(b)2, Florida Statutes, and 12D-18.004(2), Florida Administrative Code.

To pay the Tax Collector for any separate tax notice necessitated by the inability of the Tax Collector to merge the non-ad valorem special assessment  roll certified by the District pursuant to Section 197.3632(7), Florida Statutes, and Rule 12D-18.004(2), Florida Administrative Code, or any other reasonable costs incurred by the Tax Collector in executing its duties under this Agreement.

The District shall be directly responsible for any requirements and costs associated with advertising relating to implementation of the uniform

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methodology pursuant to Sections 197.3632 and 197.3635, Florida Statutes, and Rule 120-18.004(2), Florida Administrative Code.

By September 15th of each year, the District shall certify, using DR Form 408A,  to the Tax Collector the Assessment roll on compatible electronic medium, tied to the property parcel identification number and otherwise in conformance with the ad valorem tax rolls submitted by the Property Appraiser in July to  the Department of Revenue. The District or its agent on behalf of the District shall post the non-ad valorem special assessment for each parcel on the said non-ad valorem special assessment roll and shall exercise its responsibility and ensure that such non-ad valorem special assessment roll is free of errors and omissions. Section 197.3632(5), Florida Statutes, and Rule 12D-18.006, Florida Administrative Code.

In the event a correction to the assessment roll is required following  the merger of the roll, the District shall certify Form 409A to the Tax Collector for each parcel requiring a correction.

The District agrees to abide by and implement its duties in connection with or related to the uniform methodology pursuant to Sections 197.3632 and 197.3635, Florida Statutes, or its successor of statutory provisions and all applicable State and Federal laws, regulations and rules.

The District acknowledges that the Tax Collector has no duty, authority or responsibility in the imposition and levy of any non-ad valorem special assessments, including the District's Assessments and that it is the sole responsibility and duty of the District to follow all procedural and substantive requirements for the levy and imposition of constitutionally lienable non-ad valorem special assessments, including the Assessments.

The District shall, to the extent permitted by Section 768.28, Florida Statutes, indemnify and hold harmless the Tax Collector to the extent of any action which may be filed in local, state or federal courts or with administrative agencies against the Tax Collector relating to this Agreement; the District shall pay for or reimburse the Tax Collector for all attorney's fees, expenses and court costs in connection with any such action including all levels of appeal, mediation and alternative dispute resolution  or  administrative proceedings.  In the event  that the Tax Collector is joined in any lawsuit relating to or arising out of any matter that is the subject of this Agreement, the District agrees to defend the Tax Collector through counsel acceptable to and selected by the Tax Collector. If the District fails to timely retain legal counsel acceptable to the Tax Collector in said action, the Tax Collector shall have the right to retain legal counsel for the defense of said action and to recover from the District all attorney's fees, expenses and court costs incurred by the Tax Collector in the defense of said action.

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SECTION VI: Duties of the Tax Collector.

The Tax Collector shall merge timely the legally certified Assessment roll of the District with all non-ad valorem special assessment rolls,  merge said rolls with  the tax roll, prepare a collection roll and prepare a combined notice (the tax  notice) for both ad valorem taxes and non-ad valorem special assessments for all levying authorities (all the local governments) within the county political subdivision, pursuant to sections 197.3632 and 197.3635, Florida Statutes, and  its successor provisions and any applicable rules, and their successor rules, promulgated by the Department of Revenue, and in accordance with any specific ordinances or resolutions adopted by the District, so long as said ordinances and resolutions shall themselves each and every one clearly state intent to use the uniform methodology for collecting such assessments and so long as they are further not inconsistent with, or contrary to, the provisions of Sections 197.3632 and 197.3635, Florida Statutes, and their successor provisions, and any applicable rules.

The Tax Collector shall collect the Assessment of the District as certified by the District Council, or its designee, to the Tax Collector no later than September 15th of each calendar year on compatible electronic medium, tied to the property identification number for each parcel, and in the format used in July by the Property Appraiser for the ad valorem rolls submitted to the Department of Revenue, using DR Form 408A, and free of errors and omissions.

Upon receipt of Form 409A, Certificate of Correction of Non-Ad Valorem Assessment Roll, Tax Collector shall make corrections to the assessment roll as indicated on the form.

The Tax Collector agrees to cooperate with the District in implementation of the uniform methodology for collecting Assessments pursuant to Sections 197.3632 and 197.3635, Florida Statutes, and any successor provisions and applicable rules. The Tax Collector shall not accept any non-ad valorem  special  assessment roll for the Assessments of the District that is not officially, timely and legally certified to the Tax Collector pursuant to Chapter 197, Florida Statutes, and Rule 12D-18, Florida Administrative Code.

If the Tax Collector discovers errors or omissions on such roll, the Tax Collector may reject the roll and request the District to file a corrected roll or a correction of the amount of any assessment and the District shall bear the cost of any such error or omission.

If the Tax Collector determines that a separate mailing is authorized pursuant to Section 197.3632(7), Florida Statutes, or any applicable State laws, regulations and rules, or any successor provision to said laws, regulations and rules, the Tax Collector shall either mail a separate notice of the particular Assessment or shall direct the District to mail such a separate notice. In making this decision, the Tax Collector shall consider all costs to the District and to the taxpayers of such a separate mailing as well as the adverse effect to the taxpayers of delay in

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multiple notices. The Tax Collector shall have sole discretion in making such decision. If such a separate mailing is affected, the District shall bear all costs associated with the separate notice for the non-ad valorem special assessment that could not be merged, upon timely billing by the Tax Collector.

SECTION VII

The parties shall perform all their obligations under this Agreement in accordance with good faith and prudent practice.

This Agreement constitutes the entire agreement between the parties with respect to the subject matter contained herein and may not be amended, modified or rescinded unless otherwise specifically provided in this Agreement, except in writing and signed by all the parties hereto. Should any provision  of  this Agreement be declared to be invalid, the remaining provisions of this Agreement shall remain in full force and effect, unless such provision is found to be invalid, altering substantially the benefits of the Agreement for either of the parties or rendering the statutory and regulatory obligations unperformable.

This Agreement shall be governed by the laws of the State of Florida.

In the event that either party retains an attorney relating to a dispute between the parties to this Agreement, the prevailing party shall be entitled to collect from the non-prevailing party, all reasonable attorney's fees and costs incurred in connection therewith (including all levels of appeal, administrative proceedings and alternative dispute resolution proceedings).

	Any written notice associated with this Agreement shall be given to the parties at the following addresses or such other place or person as each of the parties shall designate by similar notice:
As to the Tax Collector: David W. Jordan
Lake County Tax Collector
320 West Main Street
P.O. Box 327
Tavares, Florida 32778

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As to the District:

Lake Emma Community Development District 219 E. Livingston Street
Orlando, FL 32801

IN WITNESS WHEREOF, the parties hereunto have made and executed this Agreement on the respective dates under each signature: Lake Emma Community Development District through its chair/vice chair, signing by and  authorized  to execute same by Council action on the 31st day of August, 2020 and
David W. Jordan duly authorized to execute same.

ATTEST:	LAKE COUNTY TAX COLLECTOR

Christina Hasley
Tax Services Director

By		w:JYU).	

David W. Jordan Tax Collector

Date:	 	

ATTEST:		Lake Emma Community Development District

By:	 	

Date:   	

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S ECTION C

S ECTION 1

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Lake Emma
Community Development District

Unaudited Financial Reporting August 31, 2020

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TABLE OF CONTENTS

BALANCE SHEET

GENERAL FUND INCOME STATEMENT

MONTH TO MONTH

DEVELOPER CONTRIBUTION SCHEDULE

LAKE EMMA
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
August  31, 2020

ASSETS:	General
 	Fund		
CASH	$5,160	
DUE FROM DEVELOPER	$3,882	
TOTAL AS SETS	$9,042	

LIABILITIES:		
ACCOUNTS PAYABLE	$4,650	
FUND EQUITY:		
FUND BALANCES:		
UNASSIGNED	$4,393	
TOTAL LIABILITIES & FUND EQUITY	$9,042	

LAKE EMMA
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement  of Revenues & Expenditures
For The Period Ending August 31, 2020

PROPOSED	PRORATED BUDGET	ACTUAL
BUDGET	THRU 8/31/20	THRU 8/31/20	VARIANCE

REVENUES:

DEVELOPER CONTRIBUTIONS	$71,054	$62,172	$51,253	($10,919)

TOTAL REVENUES	$71,054	$62,172	$51,253	($10,919)

EXPENDIT URES:

ADMINISTRATIVE:

SUPERVISORS FEES	$8,000	$7,000	$0	$7,000
FICA EXPENSE	$612	$536	$0	$536
ENGINEERING	$8,000	$7,000	$0	$7,000
ATTORNEY	$16,667	$14,584	$13,740	$844
MANAGEMENT FEES	$23,333	$20,416	$19,813	$603
INFORMATION TECHNOLOGY		$800		$700		$679		$21 WEBSITE CREATION/ADA COMPLIANCE	$2,375	$2,375	$2,375			so TELEPHONE		$200		$175			$0	$175
POSTAGE	$667	$584	$55	$529
INSURANCE	$3,500	$3,500	$3,315	$185
PRINTING & BINDING	$667	$583	$291	$293
LEGAL ADVERTISING	$5,000	$4,375	$6,300	($1,925)
OTHER CURRENT CHARGES	$667	$583	$49	$534
OFFICE SUPPLIES	$417	$365		$95	$270 DUES, LICENSE & SUBSCRITIONS	$150	$150	$150		$0

TOTAL EXPENDITURES	$71,054	$62,925	$46,861	$16,065

EXCESS REVENUES (EXPENDITURES)	$0	$4,393

FUND BALANCE· Beginning	 	$0		$0	 FUND BALANCE· Ending		$0	$4,393

2

LAKE EMMA
Community Development District

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
REVENUES:

DEVELOPER CONTRIBUTIONS	$0	

$0	

$0	

$16,275	

$1,051	

$7,686	

$9,335	

$4,798	

$3,301	

$4,924	

$3,882	

$0	

$51,253	
TOTAL REVENUES	$0	$0	$0	$16,275	$1,051	$7,686	$9,335	$4,798	$3,301	$4,924	$3,882	$0	$51,2531	

EXPENDITURES:														
ADMINISTRAT/VE ;														
SUPERVISOR FEES	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
FICA EXPENSE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
ENGINEERING	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
ATTORNEY	$0	$745	$306	$2,127	$6,021	$1,598	$272	$1,559	$345	$768	$0	$0	$13,740	
MANAGEMENT FEES	$0	$0	$0	$0	$2,313	$2,917	$2,917	$2,917	$2,917	$2,917	$2,917	$0	$19,813	
INFORMATION TECHNOLOGY	$0	$0	$0	$0	$79	$100	$100	$100	$100	$100	$100	$0	$679	
WEBSITE CREATION/ADA COMPLIANCE	$0	$0	$0	$0	$0	$2,375	$0	$0	$0	$0	$0	$0	$2,375	
TELEPHONE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
POSTAGE	$0	$0	$0	$0	$0	$0	$5	$1	$1	$47	$1	$0	$55	
INSURANCE	$0	$0	$0	$3,315	$0	$0	$0	$0	$0	$0	$0	$0	$3,315	
PRINTING & BINDING	$0	$0	$0	$0	$0	$0	$260	$7	$12	$11	$0	$0	$291	
LEGAL ADVERTISING	$0	$0	$0	$147	$1,470	$370	$175	$3,376	$291	$0	$471	$0	$6,300	
OTHER CURRENT OiARGES	$0	$0	$0	$0	$0	$0	$0	$0	$0	$49	$0	$0	$49	
OFFICE SUPPLIES	$0	$0	$0	$0	$62	$0	$33	$0	$0	$0	$0	$0	$95	
DUES, LICENSES & SUBSCRIPTIONS	$0	$0	$0	$0	$0	$150	$0	$0	$0	$0	$0	$0	$150	

TOTAL EXPENDITURES	
$0	
$745	
$306	
$5,589	
$9,945	
$7,510	
$3,761	
$7,960	
$3,664	
$3,891	
$3,489	
$0	$46,861 I	
														
EXCESS REVENUES (EXPENDITURES)	$0	($745)	($306)	$10,686	($8 ,895)	$176	$5,574	($3,162)	($363)	$1,033	$393	$0	$4,393 1	

3

LAKE EMMA
Community Development District Developer Contributions/Due from Developer

Funding Request
#	Prepared Date	Payment
Received Date	Check Amount	Total Funding
Request	General Fund
Portion (20)	General Fund
Portion (21)	Due from capital	Over and (short)
Balance Due	

1	
1/31/20	
3/23/20	
$	16,275.00	
$	16,275.00	
$	16,275.00	
$	
$	
$	
2	2/25/20	3/23/20	$	1,050.50	$	1,050.50	$	1,050.50	$	$	$	
3	3/18/20	3/28/20	$	7,686.36	$	7,686.36	$	7,686.36	$	$	$	
4	4/28/20	5/27/20	$	9,335.19	$	9,335.19	$	9,335.19	$	$	$	
5	5/16/20	6/15/20	$	4,798.35	$	4,798.35	$	4,798.35	$	$	$	
6	6/17/20	7/21/20	$	3,301.44	$	3,301.44	$	3,301.44	$	$	$	
7	7/24/20			$	5,338.06	$	4,924.06	$	$	414.00	$	5,338.06	
8	8/19/20			$	5,018.96	$	3,882.29	$	$	1,136.67	$	5,018.96	
9	9/3/20			$	5,000.00	$	$	5,000.00	$	$	5,000.00	
10	9/16/20			$	4,185.43	$	4,185.43	$	$	$	4,185.43	
IDue from Developer  	$	42,446.84	$	61,989.29	$	55,438.62	$	5,000.00	$	1,550.67	$	19,542.45

Total Developer Contributions FY20	 $	55,438.62 

4

S ECTION 2

Lake Emma
Community Development District	fV20Funding Request #9
September 3, 2020

Payee

General Fund
FV2021

1	EGIS Insurance Advisors, LLC
Inv# 11483-FY2021 Insurance Premium	$	5,000.00

$	5,000.00

Total:	$	5,000.00

Please make check payable to:

lake Emma Community Development District
1408 Hamlin Avenue, Unit E St. a oud,FL 34771

 		91§ncc & R,sk A ,sors
Lake Emma Community Development District c/o Government Management Services, LLC 219 E Livingston St
Orlando, FL 32801

INVOICE

Lake Emma Community Development District
1007

lnvoice#11483

Thank You

X

Please detach and return  with payment

11483

10/01/2020

Renew policy

Po,cy
Florida Insurance Alliance POL,EPLl,EBL,Herb & Pest- Renew policy Due Date: 8/28/2020

5,000.00

RECEVED
AUG 2	2020

Thank You

FOR PAYMENTS SENT OVERNIGHT:
Egis Insurance Ad\'fsom LLC, Fifth Third Wholesale Lockbox, LockbolC #234021, 4900 W. 96th St Oak/awn, IL 60453

Remit Paym- ent 'r o: Egis Insurance Advisors, LLC Lockbox 234021 PO Box 84021
Chicago, IL 60689-4002

sclimer@egisa_dvlsors.com

08/28/2020

_

Lake Emma
Community  Development District	FY20 Funding Request#lO
September 16, zozo

Payee

General Fund FY2020

Governmental Management ServiceS-CF, LLC
Inv# 11-Management Fees-September 2020	$	3,054.68

Hopping, Green & Sams
Inv# 116796 -General Counsel -July 2020
Inv# 116797 -Project Finance/Validation -July 2020 Inv# 116798-ProjectConstructlon -Jul y 2020

Leesburg Daily Commerelal
Inv#10098452 • Notice ofRFP for Auditing Services - September 2020

$	767.50
$	133.94
$	91.50

$	137.81

$	4,185.43

Total:	$	4,185A3

Please make check payable to:

Lake Emma Community Development District
1408 Hamlin Avenue, Unit E
St.Cloud, FL34nl

GMS-Central Florida, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

Bill To:
Lake Emma COD 219 E. Livingston St. Orlando, FL 32801

Invoice #: 11
lnvoJce Date: 9/1/20 Due Date: 9/1/20
Case:
P.O. Number:

Description -4t:IhA.	Hours/Qty	Rate	Amount

Management Fees - September 2020

.'.llO·SI') ,,l\·

Information Technology - September 2020	351
Office Supplies
Postage	\xlS,
Copies

2,9f6.67
100.00
0.51
24.30
13.20

2,916.67
100.00
0.51
24.30
13.20

Total	$3,054.68	
Payments/Credits	$0.00	
Balance Due	$3,054.68	

Hopping Green & Sams
Attorneys and Counselors
119 S. Monroe Street, Ste. 300
P.O. Box 6526 Tallahassee, FL 32314
850.222,7500
================================= STATEMENT=================================
August 10, 2020

Lake Emma COD

cfo Governmental Management Services-CF, LLC 1408 Hamlin Avenue, Unit E
St. Cloud, Fl 34771

General
LEMCDD	00001	TFM

Bill Number 116796 BIiied through 07/31/2020
ij	M E
BY: _	_	_	_	_

FOR PROFESSIONAL SERVICES RENDERED
07/06/20	TFM	Confer with Flint regarding uniform method availability. 07/09/20	lFM	Confer with Kessler and Flint regarding validation status. 07/15/20	TFM	Confer with LaRosa and Flint.
07/20/20	EGRE	Prepare budget appropriation resolution, published notice and budget funding
agreement.

07/21/20 TFM Confer with Stalder. 07/22/20 Tl=M Confer with Costar. 07/23/20 lFM Confer with Costar.
Total fees for this matter

0.40 hrs

0.20 hrs

0.40 hrs

0.80 hrs

0.20 hrs

0.20 hrs

0.50 hrs

$767.50

MATTER SUMMARY

Gregory, Emma C.		0.80 hrs	235 /hr	$188.00	
Mackie, A.Tucker Frazee		1.90 hrs	305 /hr	$579.50	
	TOTAL FEES			$767.50	

TOTAL CHARGES FOR THIS MATTER

$767.50

BILUNG SUMMARY

Gregory, Emma C.	0.80 hrs	235	/hr	$188.00	
Mackie, A.Tucker Frazee	1.90 hrs	305	/hr	$579.50	
TOTAL FEES				$767.50	
TOTAL CHARGES FOR THIS BILL				$767.50	

General	Bill No. 116796	Page 2
=    === ===============================-==========================-=====================
Please include the bill number with your payment.

Hopping Green & Sams
Attorneys and Counselors
119 S. Monroe Street, Ste. 300
P.O. Box 6526
Tallahassee, FL 32314
850.222.7500
================================= STATEMENT=================================
August 10, 2020

Lake Emma CDD
c/o Governmental Management Services-CF, LLt 1408 Hamlin Avenue, Unit E
St. Cloud, FL 34771

Project Finance/Validation LEMCDD	00102	TFM

Bill Number 116797 Billed through 07/31/2020

n	U

0E cE 1v e n
SEP O 8 2020
BY: 	

DISBURSEMENTS
Certified Copies Court Reporter Fee Lexis Nexis

Total disbursements for this matter

4.00
120.00
9.94

$133.94

MATTER SUMMARY

TOTAL DISBURSEMENTS

TOTAL CHARGES FOR THIS MATTER

$133.94

$133.94

BILUNG SUMMARY

TOTAL  DISBURSEMENTS

TOTAL CHARGES FOR THIS BILL

$133.94

$133.94

Please include the bill number with your payment.

Hopping Green & Sams
Attorneys and Counselors
119 S. Monroe Street, ste. 300
P.O. Box 6526 Tallahassee, FL 32314
850.222.7500
============================= === STATEMENT ============= ====================
August 10, 2020

Lake Emma CDD
c/o Governmental Manage,rnent Services-CF, LLC
1408 Hamlin Avenue, Unit E
st. Cloud, Fl 34nl

Bill Number 116798 Billed through 07/31/2020
,:

Project Construction LEMCDD	00103	TFM

FOR PROFESSIONAL SERVICES RENDERED
07/16/20	TFM	Confer with Costar regarding utility easement In Phase 3.

Total fees for this matter

BY-· -	-	-	-	-
0.30 hrs

$91.50

MATTER SUMMARY

Mackie, A.Tucker Frazee	0.30 hrs

TOTAL FEES

TOTAL CHARGES FOR THIS MATTER

305 /hr	$91.50

$91.50

$91.50

BILUNG SUMMARY

Mackie, A.Tucker Frazee	0.30 hrs	305 /hr	$91.50	
TOTAL FEES			$91.50	
TOTAL CHARGES FOR THIS BILL			$91.50	

Please include the bill number with your payment.

The Daily Commercial
PO Box 490007
Leesburg, FL 34749-0007
Phone: (352) 365-8200
Fax: (352) 365-1951

Daily Commercial
Advertisin:g R ceipt

lake Emma CDD
Stacie Vanderbilt
Lake Emma Community Development District 219 E. Livingston Street
Orlando, FL 32801

Account Number:	10014422
Order Number:	10098452
Phone:	(407) 841-5524
Date:	08/31/20
Ad Taker:	liana.rickman

Ad ClasslflcaOon: LEGAL NOTICES

LAKE EMMA
COMMUNl'IY DEVELOPMENT DISTlffCT REQUEST RlR PROPOSALS FOR ANNU.AL AUDIT SERVICES

ror

Thv Lakv Emma Communfty Develop. ment District hereby requests prop<& els for annual f111andal auditing ser­ vices. Tile proposal must provide for the audtang Of the District's flnanclal recordS for the Fiscal Year ending Se ember 30, 20·20, With an option

►

four odditlonol annual renewals. The District Is a local unit Of !SP dal-purpose government created un­ der aiapter 190, Florida Statutes, for the purpose of flnandng, construct­ ing, and maintaining publle Infrastruc­ ture. The District Is located In Lake County and has a general admlnlstra­ ttva operating fund.

Th11 Auditing entfty 5Ubmittinll a pro­ posal must ba duly licensed under Chapter .173, Florida Statutes and be qualified to conduct audits in aoc:ord­ ence with 'Government Auditing Standards,' as adopted by the Florida Board oUlccountancy Audits shall .be conducted In accordal!QI with FIOrtde law and partlculilrly Section 218.39, Flollda Statutes, and the rules of the Flotlda Auditor General
Proposal packages, which Include evaluatlon criteria and lnstructlons to prop11Sers. are awllable from the Dis­ trict Manager at the address and1111&­ phone number listedbelow.

Proposers must provide seven (7) copies and one (1' electronlc copy of their proposal to OMS - CF, LLC, Dis­ trict Manager, 2.1.9 E. Uvlngston Street, Orlando, FL 32B01. telephone
(407) 84JA;624, In an envelope marked on the outside 'AUdl11ng Ser­ vices - Lako Emma community De­ velOpmant Dlstllcl" Proposals must be n,091Yad by TUesdsy, September

:1.6, 2020, 2:00 P.M., at the office of tile District Manager. Please direct an quest!ons regonflrig this Notice to the District Manager.

Geo,ge S. Flint
Governmental Management
Services -Central Florida, LLC
Dlslrk:t Manager
Ad No: :1.0098462
September 01, 2020

SEP o,g 2020
GMS-CF, LLC

J• Payment Info--;-	·   •  .	- · _J
•• ·	-	• •• _, -- -,.2_.t.	
Ad Price	$137.81	
Tax	$0.00	
Sub Total	$137.81	
Prepaid Amount	$0.00	
Balance Due	$137.81