Lake Emma Community Development District

Agenda October 28, 2020

A GENDA

Lake Emma
Community Development District

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

October 21, 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, October 28, 2020 at 10:00 a.m. via Zoom: https;//zoom.us/j/94274827714. Following is the advance agenda for the regular meeting:

Roll Call
Public Comment Period
Approval of Minutes of the September 23, 2020 Board of Supervisors Meeting and Acceptance of the Minutes of the September 23, 2020 Audit Committee Meeting
Ratification of Agreements with the Lake County Property Appraiser
Uniform Collection Agreement
Nondisclosure Agreement
Agreement for Use of TRIM Notice
Consideration of Agreement with Grau & Associates to Provide  Auditing Services for the Fiscal Year 2020
Staff Reports
Attorney
Engineer
District Manager's Report
Balance Sheet and Income Statement
Ratification of Funding Requests #1
Other Business
Supervisor's Requests
Adjournment

The second order of business 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 September 23, 2020 Board of Supervisors meeting and the minutes the September 23, 2020 Audit Committee meeting. The minutes are enclosed for your review.

The fourth order of business is the ratification of agreements with the Lake County Property Appraiser. The agreements for uniform collection, nondisclosure and use of TRIM notice are enclosed under Sections A-C.

The fifth order of business is the consideration of agreement with Grau & Associates to provide auditing services for the Fiscal Year 2020. A copy of the agreement is enclosed for your review.

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 Request #1 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.

Sincerely,

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

MINUTES

MINUTES OF MEETING LAKEEMMA
COMMUNITY DEVELOPMENT DISTRICT

The Regular meeting of the Board of Supervisors of the Lake Emma Community Development District was held Wednesday, September 23, 2020 at 10:00 a.m. via Zoom Teleconference.

Present and constituting a quorum were:

Adam Morgan Tony Iorio Doug Beasley
Timothy Tassone
Also present were: George Flint
Deb Sier Emma Gregory

Chairman
Vice Chairman Assistant Secretary Assistant Secretary

District Manager District Counsel Hopping Green & Sams

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order. Four members of the Board were present 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	Approval of Minutes of the August 26,
2020 Meeting
Mr. Flint presented the minutes of the August 26, 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 August 26, 2020 Meeting, were approved.

September 23, 2020	LakeEmmaCDD

FOURTH ORDER OF BUSINESS	Consideration of Non-Ad Valorem Special
Assessment Collection Agreement with Lake County Tax Collector
Mr. Flint noted that this agreement allows the District to use the tax bill as the collection method once bonds have been issued. The Chapter 197 process and public hearing, allowing the District to utilize a uniform collection method has already happened, and these agreements are required in order to use the collection process. The fees that are charged are prescribed in the statute so there is no ability to negotiate those. Lake County requires an agreement with the Tax Collector and the Property Appraiser. The Property Appraiser agreement has yet to be received, but the Tax Collector agreement is included.
Ms. Gregory mentions that it should be approved subject to Counsel's review, and Mr.
Flint agreed.

On MOTION by Mr. Iorio, seconded by Mr. Morgan, with all in favor, the Non-Ad Valorem Special Assessment Collection Agreement with Lake County Tax Collector Subject to Final Review by Counsel, was approved.

Property Appraiser's Agreement
Mr. Flint reports that they do not have the property appraisers agreement yet, but he would like to motion for the Board to authorize the Chair or Vice Chair to execute that agreement upon review by counsel. It would be ratified at a future meeting by the District in the event there is not another meeting before the agreement needs to be in place. This way it is on the record that the Board is authorizing the execution of the agreement pending review by counsel.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, Authorization for the Chairman or Vice Chairman to Execute the Property Appraiser's Agreement Subject to Final Review by Counsel, was approved.

FIFTH ORDER OF BUSINESS	Acceptance	of	Audit	Committee
Recommendation  and   Selection	of #1 Ranked Firm to Provide Auditing Services
Mr. Flint stated that the Board met as the Audit Committee prior to the Board of Supervisors meeting and Grau & Associates was ranked #1.

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September 23, 2020	LakeEmmaCDD

On MOTION by Mr. Morgan, seconded by Mr. Beasley, with all in favor, the Audit Committee Recommendation and Selection of #1 Ranked Firm Grau & Associates to Provide Auditing Services, was accepted.

SIXTH ORDER OF BUSINESS
Attorney

Staff Reports

Ms. Gregory reported that Counsel continues to monitor the Governor's Executive Orders, and hopefully there will be an extension of the physical quorum soon. The Board had no further questions for Counsel.

Engineer
Mr. Flint stated that there was no Engineer's Report.

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

Ratification of Funding Requests #9 - #10
Mr. Flint noted that Funding Request #9 is for liability insurance for Fiscal Year 2021 which starts on October ist. Funding request #10 is for District Counsel, District Manager, and advertising expenses.
Mr. Morgan asked if there was a need for the Developer Funding Agreement to be in place before October 1st, and Mr. Flint answered yes.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, Funding Requests #9 - #10, were ratified.

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

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

Other Business

Supervisor's Business

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September 23, 2020	Lake Emma CDD

NINTH ORDER OF BUSINESS	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	ChairmanNice Chairman

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MINUTES OF MEETING LAKE EMMA
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Board of Supervisors of the Lake Emma Community Development District was held Wednesday, September 23, 2020 at 10:00 a.m. via Zoom Teleconference.

Present were:

Adam Morgan Tony Iorio Doug Beasley
Timothy Tassone George Flint Deb Sier
Emma Gregory

Chairman

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order. Four members of the Committee were present.

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

THIRD ORDER OF BUSINESS	Approval of the Minutes of the August 26,
2020 Meeting
Mr. Flint presented the minutes from the August 26, 2020 meeting and asked if there were any comments or corrections. There being none, he asked for a motion for approval.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, the Minutes of the August 26, 2020 meeting, was approved.

FOURTH ORDER OF BUSINESS	Tally of Audit Committee Member Rankings
and Selection of Auditor
Mr. Flint stated that they issued the RFP and they received responses back from four qualified firms; Berger Toombs, Carr Riggs, Grau & Associates, and McDirmit Davis. A scoring sheet was provided that shows the evaluation criteria that was approved which includes ability of personnel, experience, understanding of scope, ability to provide services, and price. Each of those

September 23, 2020	Lake Emma CDD

are weighted equally at 20 points each. The soring sheet has a five year pricing amount for convenience and Grau & Associates offered the lowest price proposal. There is a requirement to have a consensus ranking from the Committee.
Mr. Morgan asked if staff had a recommendation, to which Mr. Flint replied that the firms are all well qualified to provided the services needed and there are no concerns regarding any of the qualifiers. From that perspective, how the Committee chooses to rank them is up to them and the decision may come down to price. One way to look at it would be to rank them all evenly on four of the five criteria and then differentiate between price.
Mr. Morgan stated that as a public entity, the lowest bidder should be chosen. That puts Grau & Associates at #1. Mr. Iorio reports that working with Grau in the past he too would rank them #1 based on cost and reliance.
Mr. Flint asks if the Committee would be comfortable inserting 20 points each into all the criteria for all the responses, and then for price Grau would receive 20 points, McDirmit 19 points, Berger 18 points, and Carr 17 points. The Committee came to a consensus that the above scoring was acceptable to approve.

On MOTION by Mr. Morgan, seconded by Mr. Iorio, with all in favor, The Audit Committee Rankings and Selection of Grau & Associates as the #1 Ranked Auditor, was approved.

FIFTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Iorio, seconded by Mr. Morgan, with all in favor, the Audit Committee meeting was adjourned.

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SECTION IV

SECTION A

UNIFORM COLLECTION AGREEMENT BETWEEN THE LAKE COUNTY PROPERTY APPRAISER
AND THE LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT

THIS AGREEMENT is made and entered into this _ _ _ _ _ day of
 	   2020, by and between the LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT, a municipal corporation in Lake County, whose address is c/o Governmental Management Services 219 E. Livingston St. Orlando, FL 32801 (the "District"), and the LAKE COUNTY PROPERTY APPRAISER, a Constitutional Officer of the State of Florida, whose address is 320 West Main St. Suite A, Tavares, Florida 32778 (the "Property Appraiser").
WITNESSETH:
WHEREAS, the District is authorized to impose non-ad valorem assessments and by resolution has elected to use the uniform method of collecting such assessments as authorized by Section 197.3632, Florida Statutes; and
WHEREAS, the uniform method will provide an efficient method of collection of non-ad valorem assessments levied by the District; and
WHEREAS, Section 197.3632(2), Florida Statutes, provides that the District shall enter into a written agreement with the Property Appraiser, for reimbursement of necessary administrative costs incurred under Section 197.3632, Florida Statutes.
NOW THEREFORE, in consideration of the foregoing, the parties agree as follows:
SECTION 1. PURPOSE. The purpose of this Agreement is to establish the terms and conditions under which the Property Appraiser shall assess the District non-ad valorem assessments, and to require that the District reimburse the Property Appraiser for necessary administrative costs pursuant to Section 197.3632, Florida Statutes. These expenses shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming.
SECTION 2. TERM. The term of this Agreement shall commence upon execution and shall continue and extend uninterrupted from year-to-year, automatically renewed for successive periods not to exceed one (1) year each, unless the District shall inform the

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Property Appraiser, as well as the Tax Collector and the Department of Revenue by January 10 of each calendar year, if the District intends to discontinue to use the uniform methodology for its assessments pursuant to Section 197.3632 (6), Florida Statutes.
SECTION 3.	COMPLIANCE WITH LAWS AND REGULATIONS. The
parties shall abide by all statutes, ordinances, rules and regulations pertaining to the levy and collection of the District non-ad valorem assessments, including those now in effect and hereafter adopted. To the extent permitted by §768.28, Florida Statutes, the District shall hold the Property Appraiser harmless for any mistakes the District makes in levying its non-ad valorem special assessments, noticing, and implementing of the uniform collection methodology procedures. In the event of lawsuits filed by District taxpayers, the District agrees to support a motion to dismiss the Property Appraiser from the case. The Property Appraiser has no involvement with either the levy of the non-ad valorem special assessments or with the proper notices and procedures required of the District in adhering to the uniform collection methodology procedure.
SECTION 4. RESPONSIBILILTY OF THE DISTRICT.
The District agrees to reimburse the Property Appraiser for necessary administrative costs incurred pursuant to Section 197.3632, Florida Statutes. Administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District shall only compensate the Property Appraiser for the actual cost of imposing the District's non-ad valorem assessments, which include all its benefit and maintenance assessments, as may be billed to the District in a timely manner.
The District is responsible for necessary advertising relating to the non-ad valorem assessment program.
By September I5th of each year the District shall certify a non-ad valorem
assessment roll on compatible electronic medium to the Tax Collector. The District shall post the non-ad valorem assessment for each parcel on the non-ad valorem assessment roll to be certified. It is the responsibility of the District to ensure that such roll be free of errors and omissions. If the Property Appraiser discovers errors and omissions on such roll, he may request the District to file

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a corrected roll or a correction of the amount of any assessment. The District shall bear the cost of any such error and omission.
The District agrees to cooperate with the Property Appraiser in implementation of the uniform method of collecting non-ad valorem assessments pursuant to, and consistent with all of the provisions of Section 197.3632 and 197.3635, Florida Statutes, or its successor provisions.
The District shall supply to the Property Appraiser a written boundary description of the area within which the non-ad valorem assessments are to be imposed.
The Property Appraiser will impose a fee an annual fee for the data file; also known as the CRA or non-ad valorem NAL (name, address, legal) file; not to exceed $100.00.

SECTION 5.   RESPONSIBILITY	OF	PROPERTY	APPRAISER.	The
Property Appraiser shall provide any information or services required of the Property Appraiser by §197.3632(3)(b). The Property Appraiser is unable to utilize the Truth in Millage statement mailed annually to taxpayers for providing notice of non-ad valorem assessments under this Agreement.
IN WITNESS WHEREOF, the parties have caused their duly authorized representatives to affix their signatures to this Agreement.

ATTEST:	LAKE COUNTY
PROPERTY APPRAISER

CAREY BAKER, Property Appraiser Date: - - - - - - - - - - - - -
ATTEST:	LAKE EMMA
COMMUNITY DEVELOPMENT DISTRICT

LAKE E£oo	,	ger
Date:	( D (Cf/ 1,,4.rl-O

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SECTION B

NONDISCLOSURE AGREEMENT
FOR INFORMATION EXEMPT FROM PUBLIC DISCLOSURE UNDER CHAPTER 119, FLORIDA STATUTES

BETWEEN THE LAKE COUNTY PROPERTY APPRAISER AND LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT

THIS   NONDISCLOSURE	AGREEMENT	FOR  INFORMATION	EXEMPT	FROM  PUBLIC
DISCLOSURE  UNDER CHAPTER  119, FLORIDA STATUTES (Agreement ") is made and entered  into

this _ _

_   _	day of _ _ _ _ _

_ 2020, by and between LAKE EMMA COMMUNITY

DEVELOPMENT DISTRICT, (the "District") , a unit of special-purpose government created pursuant to Chapter 190, Florida Statutes, as amended, whose address is c/o Government Management Services 219 E. Livingston St., Orlando FL, 32801, and the LAKE COUNTY PROPERTY APPRAISER, (the "Property Appraiser") a Constitutional Officer of the State of Florida, whose address is 320 West Main St. Suite A, Tavares, Florida 32778.

SECTION I
Findings apd Determinations

The parties find and determine:
The Property Appraiser has the statutory responsibility to list and appraise all real and tangible personal property in the County each year for purposes of ad valorem taxation. During the normal course of business, the Property Appraiser acquires, stores, and maintains an abundance of property and ownership information, some of which is exempt from public disclosure; and

In order to carry out its contractual duties related to the production of non-ad valorem assessments and the delivery of a non-ad valorem tax roll to the Lake County Tax Collector, the District requires certain property and ownership information held by the Property Appraiser for properties within Lake  County, Florida.

SECTION II
Applicable Law and Regulations

Chapter 119, Florida Statues, provides that any records made or received by any public agency in the course of its official business are available for inspection, unless specifically exempted by the Florida Legislature; and

Section 119.071, Florida Statutes, contains multiple exemptions from disclosure under the mandatory access requirement of section 119.07(1), Florida Statutes. Under Section 119.071(4)(d)3., Florida
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Statutes, an agency that is not the employer of, but is the custodian of records pertaining to, one of the persons enumerated in Section 119.071(4)(d), Florida Statutes, is required to maintain such person's exemption if the person or his or her employing agency submits a written request to the custodian; and

Section l 19.071(4)(d), Florida Statutes, defines "Home Addresses" to mean the dwelling location at which an individual resides and includes the physical address, mailing address, street address, parcel identification number, plot identification number, legal property description, neighborhood name and lot number, GPS coordinates, and any other descriptive property information that may reveal the home address; and

The Office of the Attorney General of Florida ("Attorney General") released Advisory Legal Opinion 2017-05 on November 22, 2017 that noted a clear distinction is made between public records that are "exempt" from disclosure a:Qd records that are "confidential." "If information is made confidential in the statutes, the information is not subject to inspection by the public and may only be released to the persons or organizations designated in the statute.... If records are not confidential but are only exempt from the Public Records Act, the exemption does not prohibit the showing  of such information." Based upon this distinction, the Attorney General concluded that when there is a statutory or substantial policy need for information that is otherwise exempt from disclosure under the Public Records Act, the information should be made available to the requesting agency or entity. The Attorney General also noted that there is nothing in Chapter 119, Florida Statutes, indicating that an exempt address loses its exempt status by being shared with another agency.

SECTION III
Puepose

The purpose of this Agreement is to facilitate the transfer between the Property Appraiser and the District of data elements maintained by the Property Appraiser that constitute Home Address as defined and that are exempt under Chapter 119, Florida Statutes, for which  the  Property Appraiser has received a request to withhold such Home Addresses from disclosure pursuant to Section 119.071(4)(d)3, Florida Statutes ("Exempt Home Addresses"); and

To ensure that Exempt Home Addresses retain their exempt status, and are withheld  from disclosure in accordance with applicable law, once in the District's possession.

SECTION IV
Iu.m

The term of this Agreement shall commence upon execution and shall continue and extend uninterrupted from year-to-year, automatically renewed for successive periods not to exceed one (1) year each; and

Either party has the right to terminate this Agreement by giving at least thirty (30) days' notice in writing to the other party to expire at the end of the initial or last renewal term.

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SECTIONV
Duties and Responsibilities of f rnperty Appraiser

The Property Appraiser agrees to provide the Requesting Entity Exempt Home Addresses in the same manner that it provides the District with other non-exempt property and ownership information; and

The Property Appraiser agrees to clearly identify which properties contain Exempt Home Addresses. This information will be conveyed in the data file(s) using a field named NPR. The NPR field will contain a "l" if the parcel has an Exempt Home Address. Otherwise, the NPR field will contain a "O".

SECTION VI
Duties and Re§ponsibilities of the District

The District agrees that Exempt Home Addresses will retain their exempt status once in the District's possession: and

To the extent permitted by applicable law, the District agrees to withhold from public disclosure Exempt Home Addresses identified by the Property Appraiser pursuant to Section V, above.

SECTION VII
Miscellaneous

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

If either party receives any letter, action, suit or investigation from a non-party to this Agreement regarding the withholding of the Exempt Home Addresses pursuant to this Agreement, the other party shall cooperate and assist the other parties in this agreement in defending claims to such Exempt Home Addresses. The parties agree that neither party shall be entitled to any additional fees and/or compensation for their cooperation and assistance under this paragraph of the Agreement.

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Each party, as a state agency, political subdivision, or special unit of government as defined  by Florida Statute  § 190  &  768.28, shall  indemnify each other  party and defend and hold it harmless  as to any claim, judgment or damage award whatsoever arising out of or related to that indemnifying party's own negligent or wrongful acts or omissions, to the extent permitted by law,  and  subject  to the dollar limitations set forth in Florida Statute § 768.28. The parties understand that pursuant to Florida Statute § 768.28(19), no party is entitled to be indemnified or held harmless by another party for its own negligent or wrongful acts or omissions. Nothing herein  is  intended  to serve as a waiver of sovereign immunity by any party to which sovereign immunity  may  be  applicable,  and  each party claims all of the privileges and immunities and other benefits and protections afforded  by Florida Statute§ 163.01(9). The parties to this Agreement do not intend that this Agreement  benefit any third party, and nothing herein should be construed as consent by a state agency or political subdivision of the State of Florida to be sued by third parties in any matter arising out of this Agreement.

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 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 found to be invalid alters substantially the benefits or the Agreement for either of the parties or renders the statutory and regulatory obligations unable to be performed. All prior agreements between the parties hereto, addressing the matters  set forth herein, are hereby terminated and superseded by this Agreement.

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

Written notice 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 Property Appraiser;
The Honorable Carey Baker, Lake County Property Appraiser 320 W. Main St. Suite A Tavares, FL 32778

As to the Reguestin2 Entity:
Lake Emma Community Development District c/o Governmental Management Services
219 E. Livingston St. Orlando, FL 32801

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IN WITNESS WHEREOF, the parties have hereunto set, their hands and seals and such of them as are corporations have caused these presents to be signed by their duly authorized officers.

WITNESS	LAKE COUNTY PROPERTY APPRAISER

By:	 	
Signature	Carey Baker

Date:    	

Printed Name

By:

Printed	a

WITNESS

Signature

Printed Name

Title

Date	I	t

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S ECTION C

AGREEMENT BETWEEN
CAREY BAKER. LAKE COUNTY PROPERTY APPRAISER
AND THE LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT

TIDS AGREEMENT is made and entered into this _ _ _

_	day of _ _ _

_ _ 2020, by

and between the LAKE COUNTY PROPERTY APPRAISER, a Constitutional Officer of the State of Florida, whose address is 320 West Main St. Suite A, Tavares, Florida 32778, hereinafter (the "Appraiser"), and the LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT, a municipal corporation in Lake County, whose address is c/o Governmental Management Services 219 E. Livingston St. Orlando, FL 32801, hereinafter (the "District").

WHEREAS, the Appraiser has a constitutional responsibility to assess all property located in Lake County for ad valorem tax purposes; and

WHEREAS, Section 200.069, Florida Statutes requires the Appraiser to prepare and deliver to each taxpayer a notice of proposed property taxes, commonly known as and hereinafter referred  to as "TRIM Notices"; and

WHEREAS, the District is authorized to impose non-ad valorem assessments; and

WHEREAS, the Appraiser and the District desire to and find that it would be beneficial to the property owners of Lake County, Florida to include non-ad valorem assessments on TRIM Notices.

NOW, THEREFORE, IN CONSIDERATION of the mutual terms, understandings, conditions, promises and covenants set forth herein, the parties agree as follows:

Recitals. The foregoing recitals are true and correct and incorporated herein by reference.

Purpose. The purpose of this Agreement is to establish the terms and conditions under which the Property Appraiser of Lake County, Florida will allow the use of the TRIM Notice for the annual listing of those non-ad valorem assessments imposed by the District.

Appraiser Obligations. The Appraiser agrees:
To prepare and deliver TRIM Notices to the property owners of Lake County, Florida that list the non-ad valorem assessments set by the District, subject to the terms of this Agreement.

As of the date of this Agreement, the Appraiser has an agreement for TRIM Notice preparation and delivery services with Cathedral Corporation formerly known as Axis Data Solutions, Inc., a foreign for profit corporation authorized to do business in the State of Florida, hereinafter referred to as the "Vendor." In the event, the Cathedral Corporation merges with another entity or no longer performs services for the Appraiser, the Appraiser will provide prompt written notice to the District. The Appraiser will thereafter notify the District of the new Vendor and whether services pursuant to this Agreement may be extended to the new Vendor. Thereafter, the District agrees to provide the subsequent Vendor with the information pursuant to the terms set forth in this Agreement.

To bill the District annually in advance, by no later than July 31 of the TRIM notice preparation and delivery for Vendor costs associated with the non-ad valorem data file preparation

and printing, including: programming, TRIM notice production, and non-ad valorem insert materials, printing of insert and insertion thereof. However, if the District does not request, need or use an insert no costs therefor shall be incurred, imposed or billed to the District. Additionally, the Appraiser anticipates that other municipalities and/or special districts will also enter into interlocal agreements with the Appraiser to have their non-ad valorem assessments included on the TRIM notice. All costs described in this section shall be pro-rated among all said authorities and only those authorities utilizing an insert shall have those insert associated costs included in their respective interlocal agreement costs. The Agreement prices/costs provided by the Vendor, which as stated above are included in the costs described herein, shall prevail for the full duration of this Agreement.

To immediately notify the District as soon as the Appraiser learns of any problem or error in any submitted test or final files referenced in Section 4C & D herein so that the District can meet deadlines set by the State of Florida.

District Obligations. The District agrees to:

All responsibility for the District's non-ad valorem assessment data file creation and quality control.

Provide the Property Appraiser with the District's non-ad valorem assessment data file in a format specified by the Property Appraiser for testing, volume count, and project price estimation.

Provide the Property Appraiser with the District's non-ad valorem assessment data file for final production and printing on the TRIM Notice. The District acknowledges and agrees that in order for the non-ad valorem assessments imposed by the District to be included by the Vendor on the TRIM Notices, the District must provide the data for both testing purposes and final file delivery on or before the calendar date specified annually by the Property Appraiser and Vendor. The District also agrees to participate timely in Quality Control of the sample TRIMs provided by the Vendor; including a sign-off for final production of the TRIM notices.

In the event that the Property Appraiser does not receive the non-ad valorem assessment data test files by or on such date, the District acknowledges that the Appraiser will and has a right to move forward with the preparation and delivery of the TRIM Notices without the District's assessments information included. In the event the Property Appraiser  does  not receive the final non-ad valorem assessment data final production files, or should the final production files contain errors causing the file not to load for the Vendor, or cause other errors, by or on such date, the District acknowledges and agrees that the Appraiser will and has a right to move forward with the preparation and delivery of the TRIM Notices without the District's assessments information included. The District understands that the Appraiser is subject to deadlines set by the State of Florida which cannot be waived.

The District agrees to provide the Appraiser a copy of the live file (in August) and the final non-ad valorem assessment file as provided to the Tax Collector (in September) for the Appraiser's use, including but not limited to, for the purpose of listing information on the Appraiser's website.

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The District shall remain responsible for necessary advertising relating to any non- ad valorem assessment program.

The District may use the TRIM envelope for purposes providing information required pursuant  to Florida Statute 197.3632  (4)(a) and (b).  For this purpose,  the District agrees to the use of a shared insert containing language required by statute, the District's Total Estimated Revenue, and the Total Estimated Revenue of other taxing authorities. Each Taxing District and District will be clearly defined and listed. The paper will be 8.5 x 11 white, 60 lbs stock paper. The District must provide the Property Appraiser with the Total Estimated Revenue by May 1.

Error(s). In the event that there is an error(s) listed on the final TRIM Notice, not caused by the clear fault of the Appraiser, the District agrees not to hold the Appraiser liable and/or to make any claim against the Appraiser for such error(s). In the event the TRIM Notice(s) have to be reprinted by the Vendor, either as a requirement oflaw or as instructed by the Department of Revenue due to an error(s)  in the listed non-ad valorem assessment imposed by the District, the District agrees to pay all costs, labor, and fees associated with the reprinting and inclusion of a buckslip containing a clear explanation as to why the owner is receiving the reprinted TRIM. However, if said requirement of law or DOR instruction  applies to an error in the District's listed non-ad valorem assessment and also in any other listed non-ad valorem assessment by one or more of the other authorities referenced in paragraph 3C above then the cost for reprinting the TRIM and inclusion of a joint buckslip containing a clear explanation as to why the  land owner is receiving the reprinted TRIM shall be pro-rated among all those authorities. In the event of error(s) in the listed non-ad valorem assessment imposed by the District which require§ notification to the property owners, either as a requirement of law or as instructed by  the Department  of Revenue,  without  reprinting of the TRIM by the Vendor, the District agrees to be solely responsible for providing said notice by first­ class mailing to the property owners subject to the assessment, if legally  necessary, explaining  said error, the need for the revised notice and identifying that the corrected notice is coming from the District.
.Ifil:fil. This Agreement shall become effective upon execution by all the parties and shall continue and extend uninterrupted from year to year, automatically renewed for successive periods of one year each, until such time as this Agreement is terminated by the parties. Either party may terminate this Agreement without cause by providing written notice to the other party by April 1 of a calendar year.

General Provisions.

Wherever provision is made in this Agreement for the giving, service or delivery of any notice, statement or other instrument, such notice shall be in writing and shall be deemed to have been duly given, served and delivered, if delivered by hand or mailed by United States  registered  or certified  mail, and addressed as follows:

Property Appraiser:
Carey Baker
Lake County Property Appraiser's Office 320 W. Main St., Suite A
Tavares, FL 32778-3814

District:
District Manager Lake Emma CDD
c/o Governmental Mgt Services 219 E. Livingston St.
Orlando, FL 32801

Each party may change its mailing address by giving to the other party, by hand delivery, United States registered or certified mail, notice of election to change such address.

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No modification, amendment, or alteration of the terms or conditions contained herein shall be effective unless contained in a written document executed by the parties hereto, with the same formality, and of equal dignity herewith. Neither Party may assign any rights or obligations under this Agreement to any other party unless specific written permission from the other party is obtained.

The invalidity or unenforceability of any particular provision of this Agreement shall not affect the other provisions hereof, and this Agreement shall be construed in all respects as if such invalid or unenforceable provisions were omitted.

The parties shall abide by all statutes, ordinances, rules and regulations pertaining to the levy and collection of the non-ad valorem assessments, including those now in effect and hereafter adopted.

To the extent permitted by §768.28, Florida Statutes, the District shall hold the Appraiser harmless for any mistakes the District makes in levying its non-ad valorem special assessments.  In the  event of lawsuits filed by the taxpayers in regards to the levying of the Authorities non ad-valorem special assessment, the District agrees to support a motion to dismiss the Appraiser  from the case. The Appraiser has no involvement with either the levy of the non-ad valorem special assessments or with the proper notices and procedures required of the District. To the extent permitted by §768.28, Florida Statutes, the Appraiser shall hold the District harmless for any mistakes the Appraiser makes in the TRIM notice. The District has no involvement with the preparation of the TRIM notice other than supplying information regarding the District's non-ad valorem assessment to the Vendor as outlined herein.

In the event legal action is taken to enforce or interpret the terms of this Agreement, venue shall be in a court of competent jurisdiction in and for Lake County, Florida and any trial shall be non-jury.

The failure of any party hereto at any time to enforce any of the provisions of this Agreement will in no way constitute or be construed as a waiver of such provision or of any other provision hereof, nor in any way affect the validity of, or the right thereafter to enforce, each and every provision of this Agreement.

This Agreement is intended by the parties to be the final expression of their Agreement, and it constitutes the full and entire understanding between the parties with respect to the subject hereof, notwithstanding any representations, statements or agreements to the contrary.

Pursuant to Section 119.0701, Florida Statutes, the District shall comply with the Florida Public Records' laws, and shall:
Keep and maintain public records that ordinarily and necessarily would be required in order to perform the services identified herein.
Provide the public with access to public records on the same terms and conditions that the Appraiser would provide the records and at a cost that does not exceed the cost provided for by law.
Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law.
Meet all requirements for retaining public records and transfer, at no cost, to the Appraiser all public records in possession of the District upon termination of the contract and destroy any duplicate public records that are exempt or confidential and exempt from  public records disclosure requirements. All records stored electronically must be provided to the Appraiser in a format that is compatible with the information technology systems of the Appraiser.

4

IN WITNESS WHEREOF, the parties hereto have made and executed this Agreement on the respective dates under each signature: Appraiser duly authorized to execute the same and by District, through its duly authorized representative.

DISTRICT MANAGER

Witness:	Signature

        Printed Name:	
            , 2020.

PROPERTY APPRAISER

Witness, Chief Deputy	Carey Baker, Lake County Property Appraiser

Printed Name:- - - - - - - - - - -

This  	

day of - - - - - - -

2020.

5

S ECTION V

September 29, 2020 Board of Supervisors
Lake Emma Community Development District c/o GMS - CFL, LLC
219 E. Livingston Street Orlando, FL 32801

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

We are pleased to confirm our understanding of the services we are to provide Lake Emma Community Development District, Lake County, Florida ("the District") for the fiscal year ended September 30, 2020, with the option of four (4) additional one­ year renewals. 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 Lake Emma Community Development District as of and for the fiscal year ended September 30, 2020, with the option of four (4) additional one-year renewals. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes.
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 who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. 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 have 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

Lake Emma Community Development District	Page 2

and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
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 non-audit 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 the financial statements and all accompanying information as well as all representations contained therein. Further, 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. As part of the audit, we will assist with preparation of your financial statements and related notes in conformity with l,J.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Govemment Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. 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 establishing 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 is reliable 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. As part of our engagement, we may propose standard adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of the proposed entries and the impact they have on the financial statements.
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

Lake Emma Community Development District	Page 3

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.
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 statement.sWe 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 misstatements 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 communicate 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 cash or other confirmations we request and will locate any documents selected by us for testing.

Lake Emma Community Development District	Page4

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 st1ch 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 others, 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.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager ("Public Records Custodian"). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service;
upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119,  Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate's possession  or,  alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT C/O GOVERNMENTAL MANAGEMENT SERVICES - CENTRAL FLORIDA, LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.

This agreement provides for a contract period of one (1) year with the option of four (4) additional, one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $2,800 for the September 30, 2020 unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. The fees for the fiscal years 2021, 2022, 2023, and 2024 will not exceed $2,900, $3,000, $3,100 and $3,200, respectively, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, 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.

The District may terminate this agreement, with or without cause, upon 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 date of the notice of termination subject to any offsets 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 2019 peer review report accompanies this letter.

Lake Emma Community Development District	Page 5

We appreciate the opportunity to be of service to Lake Emma 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

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Lake Emma Community Development District.

By :    -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

Title_: _

_ _ _

_ _ _

_ _ _

_ _ _

_ _ _ _

Date_: _

_ _ _

_ _ _

_ _ _

_ _ _ _

_ _ _

Lake Emma Community Development District	Page 6

@	AICPA"	

flCPAPur Review P,ogram
Admill fstered1n Florida
by The Florida Institute of CPAs

. AIC:PA Pfff Revt.w Program
Adnilnls!ered in Florida
by 1he Florida Institute ofC As

February 20, 2020

Antonio Grau Grau & Associates
951 Yamato Rd Ste 280
Boca Raton, FL 33431-1809

Deat Antonio Grau:

It .i s my pleasure to notify you that on February 20, 2020, theFlorida Peer.Review Committee accepted the report on the most recent System Review cif your firm . The due date for your next review is December 31, 2022  Th_is 1s .the date by which all review documents should be completedand submitted to the c:1dministering entity.

As you know, the report had a peer revi.ew rating of pass The Committee asked me to convey its congratulations tothe firm.

Thank youfqr your cooperation.

Peer Review Team
HCPA Peer Review Cl;Jmmittee paul@ficpa.org
800,342-3197 ext. 251

Florida Institute of CPAs

cc: Daniel Hevia, Racquel McIntosh

Firm Number: 900004390114	Review Number: 571202

3800 EsplaliadeWay, Suite 210 ! fallahassee  FL 3231f  800.342 3197.111 Flom:la   850.224.27271 Fax. 8-50.222.8190 1 www.f,cpa.or1,

S	E	CTION·V	I

S	ECTION C

S ECTION 1

•

•

•

•

•

•

•

•

•	•	•	•	•	•

Lake Emma
Community Development District

Unaudited Financial Reporting September 30, 2020

•	•	•	•	•

TABLE OF CONTENTS

BALANCE SHEET

GENERAL FUND INCOME STATEMENT

MONTH TO MONTH

DEVELOPER  CONTRIBUTION SCHEDULE

LAKE EMMA
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
September 30, 2020

General

ASSETS:	 	Fund		
CASH	$5,160	
DUE FROM DEVELOPER	$6,132	
DUE FROM CAPITAL	$270	
TOTAL AS SETS	$11,562	

LIABILITIES:		
ACCOUNTS PAYABLE	$5,807	
FUND EQUITY:		
FUND BALANCES:		
UNASSIGNED	$5,756	
TOTAL LIABILITIES & FUND EQUITY	$11,562	

LAKE EMMA
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement  of Revenues & Expenditures
For The Period Ending September 30, 2020

	PROPOSED
BUDGET	PRORATED BUDGET
THRU 9/30/20	ACTUAL
THRU 9/30/20	
VARIANCE		
REVENUES:							
DEVELOPER CONTRIBUTIONS		$71,054	$71,054	$57,385	($13,669)		
TOTAL REVENUES		$71,054	$71,054	$57,385	($13,669)		

EXPENDITURES:							

ADMINISTRATIVE:							
SUPERVISORS FEES		$8,000	$8,000	$0	$8,000		
FICA EXPENSE		$612	$612	$0	$612		
ENGINEERING		$8,000	$8,000	$900	$7,100		
ATTORNEY		$16,667	$16,667	$14,554	$2,113		
MANAGEMENT FEES		$23,333	$23,333	$22,730	$603		
INFORMATION TECHNOLOGY		$800	$800	$779	$21		
WEBSITE CREATION/ADA COMPLIANCE		$2,375	$2,375	$2,375	$0		
TELEPHONE		$200	$200	$0	$200		
POSTAGE		$667	$667	$79	$588		
INSURANCE		$3,500	$3,500	$3,315	$185		
PRINTING & BINDING		$667	$667	$304	$363		
LEGAL ADVERTISING		$5,000	$5,000	$6,300	($1,300)		
OTHER CURRENT CHARGES		$667	$667	$49	$618		
OFFICE SUPPLIES		$417	$417	$95	$322		
DUES, LICENSE & SUBSCRITIONS		$150	$150	$150	$0		
TOTAL EXPENDITURES		$71,054	$71,054	$51,630	$19,424		
							
EXCESS REVENUES {EXPENDITURES)		$0		$5,756			
							
FUND BALANCE· Beginning		$0		$0			
							
FUND BALANCE· Ending		$0		$5,756			

2

LAKE EMMA
Community Development District

Oct	Nov	Dec	Jan	Feb	March	April	Ma;r:	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	

$6,132	

$57,385	
TOTAL REVENUES	$0	$0	$0	$16,275	$1,051	$7,686	$9,335	$4,798	$3,301	$4,924	$3,882	S6,132	$57,3851	

EXPENDITURES:														

ADMINISTRATNE:														
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	$900	$0	$0	$0	$900	
ATTORNEY	$0	$74S	$306	$2,127	$6,021	$1,598	$272	$1,559	$345	$768	$815	$0	$14,554	
MANAGEMENT FEES	$0	$0	$0	$0	$2,313	$2,917	$2,917	$2,917	$2,917	$2,917	$2,917	$2,917	$22,730	
INFORMATION TECHNOLOGY	$0	$0	$0	$0	$79	$100	$100	$100	$100	$100	$100	$100	$779	
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	$24	$79	
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	$13	$304	
LEGAL ADVERTISING	$0	$0	$0	$147	$1,470	$370	$175	$3,376	$291	$0	$471	$0	$6,300	
OTHER CURRENT CHARGES	$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	$1	$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	$4,564	$3,891	$4,304	$3,055	$51,630 1	
														
EXCESS REVENUES (EXPENDITURES)	$0	($745)	($306)	$10,686	($8,895!	$176	$5,574	($3,162)	!Sl,263!	$1,033	($421)	$3,077	$5,7561	

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	8/24/20	$	5,338.06	$	5,338.06	$	4,924.06	$	$	414.00	$	
8	8/19/20	9/21/20	$	5,018.96	$	5,018.96	$	3,882.29	$	$	1,136.67	$	
9	9/3/20	10/5/20	$	5,000.00	$	5,000.00	$	$	5,000.00	$	$	
10	9/16/20	10/9/20	$	4,185.43	$	4,185.43	$	3,959.99	$	$	225.44	$	
1	10/19/20			$	5,424.33	$	2,172.08	$	3,207.86	$	44.39	$	5,424.33	
IDue from Developer  	$	61,989.29	$	67,413.62	$	57,385.26	$	8,207.86	$	1,820.50	$	5,424.33

Total Developer Contributions FY20	$	57,385.26

4

S ECTION 2

Lake Emma
Community Development District	fY21 funding Request#!
October 19, 2020

Payee

General Fund FY2020

capital Outlay FY2020

General Fund
FV2021

	Department of Economic Opportunity		
	lnv#83693 -FY2021 Annual District Fee- October 2020			$	175.00	
	Dewberry Engineers, Inc.				
	Inv# 1852757 -Professional Fees-June 2020	$	900.00			

3	Governmental Management Services-CF, LLC				
	Inv# 12 - Management Fees-October 2020			$	3,032 .86	

4	Hopping. Green & Sams				
	lnv#ll7431-General Counsel -August 2020 lnv#ll7432 -Project Finance/Validation -August 2020	$	814.50	
$	44.39		

5	Leesburg Dally Commercial				
	Inv# 10098656 - Notice of Meeting/Audit Committee-September 2020	$	305.46			
	Inv# 10098823 - Notice of FY2021 Board Meetings-September 2020	$	152.12			

$	2,172.08     $	44.39    $	3,207.86
'	.	.    '	.    .	.	..	.·.,.  .-    . .	.	..  '	. ·•    .	.	:   ·,,,:,   · .-. -:  i:.;.--:-;_: ...   ·.   .::--

Total:	$	5,424.33

Please make check payable to:

Lake Emma community Development District
1408 Hamlin Avenue, Unit E
St.Cloud,FL34771

. .	Florida Department of Economic Opportunity, Speciar District Accountability Program
FY 2020/2021 Spacial District Fae Invoice and Update Fonn
Required by Sections 189.064 and 189.018, Florida Statutes, and Chapter 73C-24, Florida Administrative Code

Mr. George Flint

Governmental Management Services - Central Florlda, LLC 219 East Livingston Street
Orlando, FL 32801

Telephone:
Fax:
iJ. Emafl:
Status:
Governing Body:
Website Address:
B. County(les):
It.Functlon(s):
Boundary Map on File:
Creation Document on FIie:
Date Established:
Creation Method:
Local Governing Authority:
Creation Document(&):
Statutory Authority:
Authority to Issue Bonds:
Revenue Source(s):
Most Recent Up :

{407) 841-5524
(407} 839-1526
gflint@gmscfl.com Independent Elected
www.LakeEmmaCDD.com
Lake
Community Development
03/05/2020
03/05/2020
12/0212019
Local Ordinance City of Groveland
City Ordinance 2019-54 Chapter 190, Florida Statutes Yes
Assessments 03/09/2020

fP==--	-

 		     1	 	

1 do   hereby certify that the Information above. (changes n..oted if necessary) is accurate and complete as o  th  . d ate.
eglstered Agent's Signature: .	_ Date.	f	'f  ii	'L ..:i
STEP 2: Pay the annual fee or certify ellgibility for the zero fee:
- Pay the Annual Fee: Pay the annual fee online by following the instructions at www.Floridajobs.org/SpecialOistrlctFee or by check payable to the Department of Economic Opportunity.
b. Or, Certify Eligibility for tho Zero Fee: By initialing each of the followlng Items, I, the above signed registered agent, do hereby
certify that to the best of my knowledge and belief, ALL of the following statements contained herein and on any attachments hereto are true, correct, complete, and made in good faith as of this date. I understand that any infonnatlon I give may be verified.

1.  

2.  
3.  

This special district and its Certified Public Accountant detennlned the special district Is not a component unit of a local
general-purpose government
This special district Is in compliance with the reporting requirements of the Department of Financial Services.
This special district reported $3,000 or less in annual revenues to the Department of Financial Services on Its Fiscal Year 2018'2019· Annual Flnan i"Report (If created since then, attach an income statement verifying $3,000 or less In revenues).

)epartment Use Only: Approved:  

Denied:   

Reason:

_ _ _

_	--- -  ··-     - -	 	

lnvolce.No.:.83693			 Annual Fea: $175.00	'Late Fee: $0.00	Received: $0.00
STEP 1: Review the following Information, make changes directly on the form, and sign and date:
1. Special District's Name, Registered Agent's Name, and Registered Office Address:

LakeEmma Community Development District

·. --. .-· -	--.......  -

!TEP 3: Make a copy of this form for your records.
5TEP 4: MEtil this form and payment {If paying by check) to the Department of Economic Opportunity, Bureau of Budget Managemen
107 E. Madison Street, MSC 120, Tallahassee, FL 32399-4124. Direct any questions to (850) 717-8430.

9	Dewberry·

 	INVOICE	

Please remit to:	DEWBERRY ENGINEERS INC.
P.O. Box 821824
Philadelphia, PA 19182-1824
(703)849-0100	TIN: 13-0746510

BIii To:	LAKE EMMA COD
219 E LIVINGSTON STREET
ORLANDO FL 32801

RECEIVED

Invoice#:	1852757	
Invoice Date:	7/13/2020	
Due Date:	8/12/2020	
Client#:	450798	
Contract#:	50129474	
Batch#:	2967934	

OCT 15 2020

Work Performed Thru Period Ending	6/26/2020

Job:	50129474	Lake Emma COD General Engineer
TIME & MATERIAL BILLING

Task ID
T001

     Task Desc ription
GENERAL ENGINEERING SERVICES

 	CURRENT  PERIOD BILLING	

      Descrlptlc,n		[Prav Amount BIiied	$	.oo 1

Hours

Rate

--Am-o-unt-

ENGINEER VIII

TOTAL HOURLY LABOR

TOTAL FOR

4.00
4.00

T001

225.00D   $	900.00
$	900.00

$ 	900.00 

TOTAL FOR JOB:  50129474	$	900 .00

TOTAL INVOICE AMOUNT DUE
BY 8/1212020

$	900.00

Please Reference Invoice Number with Payment

ThfS Invoice fS due and payable within 30 days of the lnvolc,a date. Any quaslloms pa,taiil/ng lo lhil above should be brought to the attention of Dewbeny lmmedlafely. Thank you.

Thi$ Invoice accurately reflecta the terma and conditlons of our agieement and tlie amount hrueon Is c:onect.
NICOLE PETERSEN STALDER

Dewberry complies with Section 202 of Executive Order 11246 as amended by Executive Order 11375.
Page	1	of   1

tiP D e w	b  e rr	y ·

50129474
lake Emma COD General Engineer
start_dale end_date emp_ld	fullname	cost_code description
6/6/2020      6/12/2020	220558 STALDER, NICOLE P. TOOlOOOO General Engineering Services prep, travel, bond hearing

SAT SUN MON TUE WED Tlll,I FRI TOTAL
0	0	0	0	4	00	4

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

Invoice

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

Invoice #: 12
Invoice Date: 10/1/20
Due Date: 10/1/20
Case:
P.O. Number:

,.,.	OBtt

j,..:,.

Description	\	Hours/Qty

BY:
Rate	Amount

Management Fees :. October 2020
Information Technology - October 2020
Office Supplies Postage Copies	JIO-Sl'J :•',)sl..,j
SI
\_,Q
4'2..S		2,916.67	2,916.67
100.00
0.21
9.23
6.75	
			100.00		
			0.21		
			9.23		
			6.75		

Total	$3,032.86	
Payments/Credits	$0.00	
Balance Due	$3,032.86	

l-lopping Green & Sams
Attorneys and Counselors
119 S. Monroe Street Ste. 300
P.O. Box 6526
Tallahassee, FL 32314
850.222.7500

OEC _,,."'"·
fl SEP 3 0 ?I
BY:_	_ __ _

================================= STATEMENT========================---------

September 10, 2020
Lake Emma CDD	Bill Number	117431	
c/o Governmental Management Services-CF, LLC	Billed through	08/31/2020	
1408 Hamlin Avenue, Unit E		
St. Cloud, FL 34n1		

General
LEMCDD	00001	TFM		

FOR PROFESSIONAL SER\II CES RENDERED
08/05/20	lFM	Confer with Barfield regarding filing of AFR for FY 2019. 08/11/20	EGRE	Review budget documents.
08/20/20	EGRE	Review agenda package and prepare for Board meeting. 08/21/20	DGW	Revise and disseminate notice of assessments.
08/26/20	lFM	Prepare for and attend Board meeting by phone; follow-up from meeting.

Total fees for this matter

0.50 hrs

0.20 hrs

1.20 hrs

0.20 hrs

1.00 hrs

$814.50

MATTER SUMMARY

Wilbourn, David - Paralegal		0.20 hrs	140 /hr	$28.00	
Gregory, Emma C.		1.40 hrs	235 /hr	$329.00	
Mackie, A.Tucker Frazee		1.50 hrs	305 /hr	$457.50	
	TOTAL FEES			$814.50	

TOTAL CHARGES FOR THIS MATTER	$814.50

BILUNG SUMMARY

Wilbourn, David - Paralegal		0.20 hrs	140 /hr	$28.00	
Gregory, Emma C.		1.40 hrs	235 /hr	$329.00	
Mackie, A.Tucker Frazee		1.50 hrs	305 /hr	$457.50	
	TOTAL FEES			$814.50	

TOTAL CHARGES FOR THIS BILL	$814,50

Please include the bill number with your payment.

"Hopping  Green & Sams	       '.'.:.'t .,.."·,   ·:--,·   -

Attorneys and Counselors

C.:,	.

·t ·    ..

119 S. Monroe Street, Ste. 300
P.O. Box 6526
Tallahassee, FL 32314
850.222.7500

BY:.

SEP 3 0 , , i

= =============================== STATEMENT=================================
September 10, 2020
Lake Emma CDD	BIii Number	117432	
c/o Governmental Management Services-CF, LLC	Billed through	08/31/2020	
1408 Hamlin Avenue, Unit E		
St. Cloud, FL 34771		

Project Finance/Validation LEMCDD	00102	TFM		

DISBURSEMENTS
United Parcel Service

Total disbursements for this matter

44.39

$44.39

MATTER SUMMARY

TOTAL  DISBURSEMENTS

TOTAL CHARGES FOR THIS MATTER

$44.39

$44.39

BILUNG SUMMARY

TOTAL  DISBURSEMENTS

TOTAL CHARGES FOR THIS BILL

$44.39

$44.39

Please Include the bill number with your payment.

NOf!CEOf   R	8QAAD OF .
SU.PERVISORS'Mllftn!CG AN.D QIT COMMITTEE IEEnNG FOR WE
EIIIIMACOMMIIIIIY Dl!VELOPMENT
.	. DISlRICT
Notloll Is han,byo,an that the B11ard Of Sllpen.i&DJS ("Bomf") of tin, Lab Emme c:aminunly Devillopiilmt Dl&illct ( li16111cr) illD hol!I a relllilar meeting ol the. Board or "SUpffilSOIS Oil   .W.11'1  ,   5ll!ltemller   23 2020 at :tctOO 1111\.111IHI conducted by ttie ioDowlnf ineall5 of mmmunl­ ca11ons media techiloloo: 1.oom 'Meo Communications (URI: zoo.
m.llll).
Currently ihere Is In p1a1:e . fed11ra .

aona

llllllte, ailcl lcital eme,caric:V dilciara­

wil

(".DeclarallOIIS"). In tht event 1119 Declanltlons.remaJn In etfDc:t and If fUture orde111 ar decland!Ons eo a11-
lhortze, the rneellfli:·	lit   ain­
duc:tad ramotaly, USlrii:; conimunlca­ tlOns inedla lai:lrnOloCY Ul!!Ulirt to l!xec:utlvlr OJdeJS :zo-62·ancl 20-69 111- aied by Govemw: DeSanl!B 11111 Milrcb
9, 2020,and Mim:tl 20. 2(!20 (Mel· tandid 1:1y· oe cunve O!de1& 20..t.12, 20-123, 20-4311, 20,UiO, 2D-17&and
20-if3).·a&-&llch ord819 may ba. U­
lended; ctlval:,, and.PUISUllnt to Section UQ.64(6)( )2, Fl!!rlda tlUit• utes. If cari!flllotB alO'JJI' 1fiii meeting to oc:c:ur"ln' penoil; 1ti9 riitll!llilll ID lie hald 11tJhe Cooper Memoit al .LI• bnuy, 262J Seaver Ditve, a fm!IIII; FL 847:U. lriformatran rapma,e par­
tldpatlon In any nimote ltearlne may
be found et tllii Dl&lilcl'II "'8b511e wwwJekeemma .com or by ton­ tactl!tl 1118 Dlslrlct Manager at 407-3"41 24.

can

Anyone wishing Iii participate In the mee11ng b!lephontcall)' on the above Gate   _11nd    1111\!1.  must	{649) 87t41923and Yiillenpromptad, entw mNtlng IO: 942.7482 771.4 or via computer at lrttp8;//zoom,u-

lft'l(94274827n4. Addlllollal lnfcil'­ n,atlon regan11ng this maeung 11111y bll  obCBfned  from  the  Dleb1cf6

:;i:iac,:· 7•: aie°r.

George Rini, at cntn--fl.mm or by ea!Jlng 407-84  4;  ThefflHt­ lng Iii beblg."91d tor the n8GSSllll,Y public puipo&e ofsarKttng an audlt!)r and appri:iillng an aifteament WIth Ule TM Colleictor. At &ilch time the Board 15 so autllorfz: d and may CXIIISlder ai:,y buslnim lllllt "1BY propsrty oome l!e{on, It, lmmedletely preceding the Bollid of SupeMSOIS meeting wlll be e meeting otUte·Audit COmlriiltaa of
the  take lmm11 Community Develop­
ment DlStllCI.
Wll!le It may be nGCIIS&lllf ti> llaldIINI aboVe rafe,encad meetlnC oflhe D11- trli::t's Board or Supervlso19 ullllllnl communfc:etlons media tedlnalo811 dtie to the currant C0\11049 public health emel!flnc:y, the D1$111c;t -rulll' encouracill publlc pertldpatlon In e sa te· anll.efficient m·annar. Toward that !!ml, participants a,estrongly·en•
CQuraged to submit quest1611S and comments to tl1II Dl&frld Manqer at SfllriffllfflllCH.com Illy Tua,day, Sep­ mber ; 2020 at +.OQ p.n,. Inad­ wnce of the meeting to fadlltste11111 Board'-. caM!cfal'lltlOn ■ml/or discus­ sionof    suchquestloris     alldcommilpt,;
ifuilnl-1he me1111nf. Pa'itidiJaniis:may a!sci sullmlt  u	or ¢ommen to1be. Dl!.IJtd l'!l!naser by telephpne
11v camng 407-84Jr5524 11y thuame
time noted ■boW.
A copy of the apndli may be ob• talnlld.·  from  the  Dlstrlc:t'a  wabslte www.lakeelilmacd11.c:1D1n or by c;on­ tactlng the D1$1i!a Ma!l8fler as pro­ vkfed above, and by p!OV!dlng a tele­ phonli and amall.addl8Sl!I ilurln, nor­ mal llu&ln8S& • t,qvn;. lhe meat1n1 i. open to '1& publlc and wDI be oon­ ducted In aaxmllinca '!Yllh the pl'Qvl­ slons Of Florhfa law tor community

development districts. 'll!e meeung may 1111 continued tD_ a d•• time, and p ca111 be splldlled on11111 reo­ ordatsucn meetll)g.
krt pen;on raqulrln, al 11ccom­ modatlon&ln order til ilt:C8&5ilnd ·par­ tlelpate In 1fHI m911tlng beC&USB of a d&blD1¥  or  PbYSICal lmpafllnent
!lhoUld cantact   District Ma11&gt:I'&
Offii:e at least fon.y-eflhl: (48) tiouis prior to lhli nieitl!IS,. II you are llear­ lllJ or speed'! linplilred, 111- con;. tai;I tha Florida Relay Service by dlaJ.. rns 7-W, or 1reoe>.a66-4177:I. (Tt'V) /
1.aCJ0.(16&-rt70 (Voice), for a.Id Ill contactln(f tlia District Manager's Of­ fice,

mee11na

"6 lndlCllted above, thlS meet1111 wlll INt con cted_by fnl!dla cammuntea­ tloils tec:11no1ogy. Anyone requiring 89SIStanca In" order to otltllln acCD!SS to the telapllonlc, o confel'l!ndng, or otber eiimmunlc:etlons mediii tech­ nology llelnll utlllied to conduct this
!!ihould contact the 01str1ct Manager's Office Ill least rcirty,.elght (48)ilowa prior to 1118 mee11ngi Slml­ laitlY, any ""n;on req111r1ng or that Olh­ elWISa may need 8lll;lslance -

rm.

Ina: or participating Iii tills mee!lns
becallfi& or a dl&ilblllly or ph)Sleal pelrmant 19  ff   ·IIIICOUl'IICCid  to contl!ct the District ·Ma naae,'s (!flla.
el least 19 1.!Jh-t (48), iHlrsJ 8C1e wnce SC> .1hat llningements inay lie
·mllde.
E.ldl pelllOll 1/lho !feddea to eppael a dadslon made.by the BoaNI Wltb J'06f)8ct to eny metier conslder11d at the Mlletlilltli la lldWted that p11&11n iltll need ii record of prOCllladlncs·and Ulllt .acconllngly, the pe1$11n may need Ii> ensure that a wrbsllm rec:md ol th11 proceedlnp Is made, indudlnC 111a  ny	and elllelence upon Whlc.:h lllld! appealI& to lie ba&ad.
Geo,ge S. Flint

aovernme_ntal .M11i:ia1einent Si: -Centrill FIOlflJa, UD DIElrlctManlN!or
Ad o; 10098686
September16, 2020

Ad Claufflcatlon:LEGAL NOTICES

09/15/20
liana.rickman

Phon-e:	(407) 841-6524 ·
Date:
Ad Taker:

Account Number:	10 .014422
Order Number:	10098656

Lake Emma COD
Stacie Vsndeibllt
Lake Emms Community Development District
219 E. Livingston Street Orlando, FL 32801

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

Daflg Commercial

A1fPrlce	$305.40	
Tax	-
$0.00	
Sub Total	$305.46	
Prepaid Amount	$0.00	
Balance Dile	$305.46	

Aff ida vit of P·

u b lic

a t io

Serving Lake and Sumter Counties
located In Leesburg, Lake County Florida STATE OF FLORIDA, COUNTY OF LAKE

DAILYCOMMERCIAL

n

was published In said newspaper in the issues of:

Afflant further says that the said Dally Commercial is pub­ lished at Leesburg, In said Lake County, Florida, and that the said newspaper has heretofore been continuously  published In said Lake County, Florida, daily,.an d has been entered as second class mail matter at the post office in Leesburg, in said
Lake County, Florida, for a period of one year next .prece ding the first publication of'ttl:e attached copy of ad emept; and affl.ant further says that he has neither paid nor promised
8l1, J' perso	n, firm or coi:poration any disCO\ll\t, rebi,\t.e, comrnis­
siqn or refund for the purpose of securing this advertisement

1L

I

for publication In the said newspaper.

Sworn to and subscribed before me this	day of

A.D., gogQ.	 	,s	,.:_:'!
<1 1.::-oJt; >- ·	JOAN1-1r FRrncH
i' l\i' Y:\ Notary Pubiic • State of Florida

\I

,\  .J!	Commission#GG332174	·

i,..

-

ora

Ass:.i

!'!.	My Camm. Expires M y B, 2023

Daily Comn1ereial
Advertising· Receipt

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

Lake Emma COD Stacie Vanderbilt
Lake Emma Community Development District 219 E. Livingston Street
Oriando, FL 32801

Phone:	(407) 841-5524
Date:	09/21/20
Ad Taker:	liana.rickman

10014422
10098823

Account Number: Order Number:

Ad Classificatlon: LEGAL NOTICES

BOARD OFSIIPERVISORS MEETING D.IUES LAKE EMMA COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2021

The Board of supervisors of tile LAke Emma Community Development Dis· ttlct wllI hold their regular meotlni=& for Fiscal Year 202i. at the Cooper Memarlal Ubrary, 2526 0akley Seaver DrlVe, Clennont, Florlda 3471.1, at 10:00 a.m. on 111& four111 Wednesday of the month. unless oth­ erwise Indicated as fOII0\1$:
October 28, 2020
Oawmber 23, 2020
January 27, 2021.
February 24, 2021.
March 24, 2021.
April 28, 2021.
May 26, 2021
June 23. 2021
July 28, 2021.
August26, 2021
September 22, 2021
The meeting& are open to the public and WIii Ile conducted In accordance
wttn tne provisions of Florida law for
Oommunlty oe11a1opment Dlslrt ds. 1ha mBBtlngs may be continued to a data, time, and place to be specified on lhe record at the meeting.  A copy of tile agenda •for thllse meetfl)gs may l!tr obtl!lned from· the 01$1rlct Manager, Government:al Man11gc­ ment Services -  central  Florida, LLC,
219 E. Livingston Streat. Orlando, FL 32801or bycallln&(407) 841-6524. Thero may be occasions Wl'len one or more SUpervl$ors ontaff will partlc pate by speaker telephone.

Pllrsuant to pr!)111slons of ths ""1erl­ r:ans with Dlsabllltles Act. any person requiring special aa:ommodatloilsat this meeting becaUS& Of a dlsablllty or ph)'Slcal I mpalnnent should con­ tact tile DIStrlct otflee at (407) 841-5524 at least 48 hours prior to

lhe meeting. If you are hearing or speech-  Impaired, please contact the FlorIda Relay Servlca by dlaHng 7-1-1, or 1-800866-8771 (TTY) /
H00-965-8770   (Volc:e),  for   aid fa
tontactlng the Dlstr1ct Offlr;e.

A pen;on wh-o Cled d es to appeal any decision made at the meeting with respect to any matter considered at the meeting IS advJsed that person YoiU need a record 01tlia proceedings and thaf aecordlngly, 1he person may

sum

need to ensure that a verbatim record of the prooaedinll& Is made, lnducllng the testimony and e11ldenca upon v.tli appealIS to be tiased.
George s. Fllnt District Manager

SEP 2 6 2020
GMS·CF, LLC

Governmental Management Servlces
Central Florida, LLC
MNo:1.0098823
September 22, 2020

 	 r	.:1} . ffl 	
Ad Price		$152.12	
Tax	$0.00	
Sub Total	$152.12	
Prepaid Ainount	$0.00	
Balance Due	$152.12	

Aff idavit of Publication
DAILY COMMERCIAL
Serving Lake and Sumter Counties
located in Leesburg, Lake County Florida STATE OF FLORIDA, COUNTY OF LAKE

Before the undersigned authority personally appeared

LlsaClay.0

;_,, ur.,,,/

who on oath says that she is an authorized employee of the Daily Commercial, a daily newspaper published at Leesburg, in Lake County, Florida; that the attached copy of advertise­ ment, being a notice in the matt.er of

was published in said newspaper in the issues of:

Affiant further says that the said Daily Commercial is pub­ lished at Leesburg, in said Lake County, Florida, and that the said newspaper has heretofore been continuously published in said Lake County, Florida, daily, and has been entered as second class mail matter at the post office in Leesburg, in said Lake CoWl.ty, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and afflant further says that he has neither paid nor promised any person, finn or corporation any discount, rebate, commis­ sion or reftmd for the purpose of securing this advertiseineilt for publication in the said newspaper.

A.D., 2.02. Q

T	'\

...	.

   ' ;: : FREt-KH	·
Notary Public. State of Florid.a

.	.  .    .   -	..,

' l
.	\.

.  .	My Comm. :x,lres May 8. 202

l	Com mission If GG 332174

. .  ........Bonded thro1.1gh 11oano  a1 'lotary ASSn.

.AD#

Swom to and subscribed before me this day of::ii:jl-