Villages of Westport Community Development District
12051 Corporate Boulevard, Orlando, FL 32817
407-723-5900- FAX 407-723-5901
www.villagesofwestportcdd.com

The meeting of the Board of Supervisors of Villages of Westport Community Development District will be held Friday, January 8, 2021 at 12:00 pm at the offices of ICI Homes 14785 Old St. Augustine Road, Suite 3, Jacksonville, FL, 32258. The following is the agenda for this meeting.

PLEASE NOTE: Anyone seeking to physically attend the Villages of Westport CDD Board of Supervisors meeting MUST wear a mask and socially distance. In light of social distancing requirements, there will be limited space for members of the public to physically attend the meeting. Once the meeting space has reached capacity with social distancing parameters in place, attendance will be available ONLY through virtual means. To attend the meeting virtually, please call:

Call in number: 1-844-621-3956 (New) Passcode: 790 562 990 # (New)
 BOARD OF SUPERVISORS’ MEETING AGENDA
Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]

Administration of the Oath of Office to New Members of the Board of Supervisors
Overview of the Florida “Government in the Sunshine” Regulations and other Board Member Responsibilities
Statement of Financial Interest, Form 1
Board Member Compensation
Consideration of Resolution 2021-03, Electing Officers

General Business Matters
Consideration of Minutes of the October 23, 2020 Special Board of Supervisors’ Meeting
Ratification of Grau & Associates Engagement Letter for FY 2020 Audit Report
Update Regarding use of Amenity Facilities that May be Constructed on Property being Removed from District
Review and Consideration of the Financial Advisory Agreement with PFM Group Consulting, LLC
Discussion Regarding Soccer Nets
Discussion Regarding Palm Trees at Amenity Center
Discussion Regarding Pressure Washing the Amenity Pool Deck

Discussion Regarding Landscape Enhancement at the Front of the Amenity
Discussion Regarding the Stone at the Amenity Center
Discussion on Installation of Pet Waste Station with bags
Discussion on ways to keep entrance ways clean (clear of trash)
Discussion on Beware Alligator Signs Being Installed
Discussion on a Bulletin board being installed
Discussion to Close opening in entry wall - Devinston, Kenniston
Discussion to Install taller fence with prongs (amenity center)
Discussion to Replace Mulch with Rocks
Discussion on Christmas Decorations
Discussion on Replace PFM Consulting
Discussion on Replace Leland Management
Discussion to Install Visible Security Cameras on tall beams (all 3 entry ways)
Discussion to Install Speed Bumps
Discussion to Incorporate a tow agreement for unauthorized parking
Discussion to Install better Annuals
Discussion to Install Resident Pictures / Ames on Access Cards
Discussion for Every household member over 16 to receive their own access card
Discussion that Information needs to be communicated to the community as a whole immediately when changes occur at the amenity center
Discussion on a Community Newsletters
Discussion regarding commutation needs to be sent out to every resident via email seeking contact information to ensure all residents remain in the loop
Discussion on Replace all Vendors & Contractors.
Discussion to Install Stop Signs/ Speed Limit signs (Missing in some areas)
Discussion to Include Grass by the cement wall in Devinston which is not being maintained into the landscape agreement
Discussion to Incorporate a maintenance schedule  which requires the board  approval to ensure that the community won’t be left in an atrocious state again
Discussion on the Villages of Westport CDD Bond
Ratification of Payment Authorizations 2019-74 – 2019-76 & 2020-77- 2020-83
Review of District Financial Statements
Other Business
Staff Reports
District Counsel
District Engineer
District Manager
Audience Comments
Supervisors Requests
Adjournment

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Administration of the Oath of Office to New Members of the Board of Supervisors

VILLAGES OF WESTPORT  COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS
OATH OF OFFICE

I,________  _  _ _   _   _   _, A CITIZEN OF THE STATE OF FLORIDA AND  OF  THE UNITED STATES OF AMERICA, AND BEING EMPLOYED BY OR AN OFFICER OF THE VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT AND A RECIPIENT OF PUBLIC FUNDS AS SUCH EMPLOYEE OR OFFICER, DO HEREBY SOLEMNLY SWEAR OR AFFIRM THAT I WILL SUPPORT THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF FLORIDA.

________________________________ _ __ Board Supervisor

ACKNOWLEDGMENT OF OATH BEING TAKEN

STATE OF FLORIDA COUNTY OF DUVAL

The  foregoing oath was  administered before me  this  _____ day  of  January,  2021, by
_________________________________, who personally appeared before me, and is personally known to me or has produced _	as identification, and is the person
described in and who took the aforementioned oath as a Member of the Board of Supervisors of the Villages of Westport Community Development District and acknowledged to and before me that he/she took said oath for the purposes therein expressed.

(NOTARY SEAL)

_________________________________________ Notary Public, State of Florida

Print Name: _______________________________

Commission No.: ___________ Expires 	 	

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Overview of the Florida “Government in the Sunshine” Regulations and other Board Member Responsibilities

Supervisor Welcome Package

Introduction to Community Development Districts

Frequently Asked Questions Regarding the Role of the Board of Supervisors

Role of Community Development District Staff

Florida Commission on Ethics Guide to the Sunshine Amendment

Oath of Office

Financial Disclosure Form

IRS Form W-9

Introduction to Community Development Districts

INTRODUCTION

A community development district (CDD) is created under the Uniform Community Development Act of 1980, Chapter 190 of the Florida Statutes, as amended. It provides a mechanism to finance, construct and maintain community or subdivision infrastructure improvements. A CDD is organized as a special-purpose unit of local government and operates as an independent taxing district.

Because a CDD is an independent special district, its governing body establishes its own budget and operates independently of the local governmental entity within the scope of its specific and very limited powers. A CDD does not have police powers and cannot regulate land use or issue development orders; those powers reside with the local general-purpose government (city of county).

The primary function of a CDD is to issue tax-exempt bonds to construct subdivision infrastructure, e.g., road, water and sewer lines, recreational facilities, etc. Thus, new growth within a CDD pays for itself and the cost of the growth is allocated proportionately by levying special assessments on the landowners who receive the benefits.

A CDD gives the developer an efficient mechanism to finance front-end capital expenditures at a lower interest rate and usually on a non-recourse basis, while maintaining control of the district for a period of years that extends beyond the build-out of the development. A CDD also provides a more efficient method of paying the operation and maintenance expense of subdivision infrastructure and related services.

For the local general-purpose government, the creation of a CDD results in an expansion of the tax base and additional fund revenues. Because of the structure and limited powers of a CDD, as defined in the enabling legislation, the comprehensive planning effort is also enhanced. Furthermore, Florida law has provisions which guard against the proliferation, duplication and fragmentation of municipal or county services by providing mechanisms for termination, annexation, or transfer of all or part of the CDD services to the affected county of municipality.

Overview of Community Development Districts

What is a Community Development District? (CDD)

A CDD is a governmental unit created to serve the long-term specific needs of its community. Created pursuant to Chapter 190, Florida Statutes, A CDD’s main powers are to plan, finance, construct, operate and maintain community-wide infrastructure and services specifically for the benefit of the District.

What will the CDD do?

Through a CDD, the District can offer its residents a broad range of community-related services and infrastructure to help ensure the highest quality of life possible. Responsibilities of a CDD may include storm water management, potable and non-portable water supply, sewer and wastewater management, landscaping, street lighting, and recreational amenities.

How does a CDD operate?

A CDD is governed by its Board of Supervisors. A District Board is elected initially by the landowners, eventually transitioning to residents of the CDD after six to eight years of operation, depending on the district. Similar to all municipal, county, state, and national elections, the Office of the Supervisor of Elections oversees the vote, and CDD Supervisors are subject to state ethics and financial disclosure laws.

What is the CDD’s relationship with the Home Owner’s Association?

Community Development Districts compliment the responsibilities of a community home owner’s association (HOA’s). A CDD typically provides and maintains public facilities and infrastructure for a community whereas a HOA is effective in the coordination and management of privately held properties within the district or community. Therefore, many of the maintenance functions handled by CDD’s in other communities may be handled by these associations provided these facilities are either owned by the HOA or agreements exists between the HOA and CDD regarding the maintenance of said facilities. However, the associations have other key responsibilities including the enforcement of the deed restrictions and other quality standards regarding privately held properties. For example, a CDD may contract with the Master Home Owners Association of a community to perform maintenance functions.

What are the benefits to residents?

Residents within a CDD may expect to receive three major classes of benefits:

The CDD may provide landowners with higher levels of public facilities and services managed and financed through self-imposed fees and assessments.
The CDD ensures that these community development facilities and services will be completed concurrently with other parts of the development.
The CDD landowners and electors choose the Board of Supervisors, which is able to determine the levels of service of CDD facilities.

Other similarities are realized because a CDD is subject to the same laws and regulations that apply to other government entities. The CDD is able to borrow money to finance its facilities at lower, tax- exempt interest rates, similar to cities and counties. Additionally, many contracts for goods and services, including annually negotiated maintenance contracts, are subject to publicly advertised competitive bidding.

Landowners and subsequently the 5 member elected CDD Board sets the standards of quality within a District. For example, a CD can provide perpetual maintenance of environmental conservation areas within a community. This consistent, quality-controlled method of management ultimately helps protect the long term property values in a community.

What is the cost to operate a CDD?

The cost to operate a CDD is borne by those who benefit from its services. Property owners in the CDD are subject to a non-ad valorem assessment, which appears on their annual property tax bill from the county tax collector as a CDD assessment. This bulk assessment consists of two parts – an annual assessment for operations and maintenance, which can fluctuate from year to year – and an annual capital assessment to repay bonds sold by the CDD to finance community infrastructure and facilities. Annual capital assessments are generally fixed and do not vary for the term of the bonds. Because cost and levels of services vary depending upon the needs of an individual CDD, the operations and maintenance assessment will vary within each District year to year.

How are CDD’s financed?

The CDD issues Bonds to finance community infrastructure. Generally, CDD’s assess each property owner a yearly capital debt service assessment to pay back those bonds.

In addition, to maintain the facilities of the community and administer the CDD, the CDD conducts a public hearing each year where it adopts an Operating and Maintenance budget. The funding of this budget is levied as an Operating and Maintenance assessment on individual properties by the Board of Supervisors. All residents pay for a share of the maintenance of the CDD improvements through this annual assessment.

What are the responsibilities of a Community Development District?

A CDD may provide the following publicly owned elements:

-	Off-site roadway improvements, street signage and/or street lighting		
-	Water management, (including but not limited to) main line irrigation, lake and pond construction,	
	and water control structures		
-	Conservation areas		
-	Water and sewer facilities, which may be transferred to the appropriate franchised utility	or	
	municipality with jurisdiction responsibility		
-	Landscaping and entry features		

Frequently Asked Questions Regarding the Role of the Board of Supervisors

Questions Regarding the Role of the Board of Supervisors

What is a Board of Supervisors?

A Community Development District has a Board-Manager form of government with the Board formulating public policy and the Manager carrying it out. The Board consists of five members called Supervisors. The Board serves as the governing body of the District and sets public policies implemented by the staff. Based upon board consideration these Supervisors may receive compensation or reimbursement for their participation in Board activities.

How is the Board established?

Initially Supervisors are appointed by the landowner in the formative petition filed with the local government entity. Later they are elected by the landowners and appointed to various terms of office based on the number of votes cast, either two or four year terms. Eventually, within six to eight years of establishment, Board members are elected by State registered voters that reside in the district in a general election conducted by the Office of the Supervisor of Elections in that county.

What are the responsibilities of the Board?

The Board receives its power from Chapter 190, Florida Statutes, which governs community development districts. The Board is responsible for the everyday operation and the future of the district and its residents. A summary of these duties includes, but is not limited to the following;
-	Complete all forms required by the State of Florida as a Public Officer	
-	Comply to and understand the Sunshine Amendment and Code of Ethics for Public Officers	
-	Governing of the District, its staff, residents and facilities	
-	The annual budget and financing of the district, including operations and maintenance fees and	
	general oversight of the District	
-	Holding and attending board meetings for the District	
-	Maintaining the current standing of the district up to code and compliance with the state of	
	Florida and other local governmental entities	
-	Planning for the future growth and maintenance of the District.	

What are the terms of office for the Supervisors?

Initial Supervisors appointed by the landowner are in office for 90 days until a landowner election can be noticed and held. After the initial landowner election is held, the two supervisors with the highest votes serve a four year term; the remaining supervisors serve two year terms. All supervisors elected at the six year period receive four year terms. This eventually will result in every member on the board serving a staggering four year term.

What if a Supervisor resigns his/her office during term?

If a supervisor resigns his/her office mid-term, the board will accept their letter of resignation and then appoint a new supervisor to serve the remaining term. However, should it be a board consisting of terms elected after the sixth year of the district, the board will only be able to appoint a qualified voter registered in the State of Florida that resides in the district to serve the balance of the term. The resigning supervisor must complete the required forms as per the State of Florida within 60 days of departure of office and return it to the Supervisor of Elections office in the county in which they reside.

Role of Community Development District Staff

Community Development District Staff Positions

District Manager

The district manager acts as the ‘City Manager/County Administrator’ of the district and works with the elected board of supervisors to serve the district and its residents. The direct responsibilities of the district manager include the following but are not limited to: Preserving and maintaining district improvements and facilities, overseeing and coordinating the planning, financing, purchasing, staffing, and compliance of the district, and any other such duties, as prescribed by the board.

District Counsel

The district counsel acts as the chief legal counsel to the district and is responsible for ensuring that the district conducts its business according to the legal standards placed upon it, both by the actions of the district/board and Statute.

In this capacity, the district counsel reviews all district documents, including resolutions, contracts, and agreements, assists district manager in drafting of same and negotiations on behalf of the district. Counsel ensures compliance with all necessary laws including the Sunshine Amendment, and assists with securing public financing.

District Engineer

The district engineer provides professional and technical services to the district in support of the planning, design, permitting, construction, financing, operation and maintenance of the district infrastructure.

The district engineer also provides the Engineer’s Report for bond financing and can provide direct consultation for such items as: Bidding, contractor selection standards, master planning of infrastructure and construction phase operation.

Florida Commission on Ethics Guide to the Sunshine Amendment

FLORIDA COMMISSION ON ETHICS

GUIDE
to the SUNSHINE AMENDMENT
and
CODE of ETHICS
for Public Officers and Employees

2020

State of Florida COMMISSION ON ETHICS
Kimberly Bonder Rezanka, Chair
Cocoa

Daniel Brady, PH.D., Vice Chair
Miami Shores

Jason David Berger
Palm City

Antonio Carvajal
Tallahassee

Glenton “Glen” Gilzean, JR.
Orlando

John Grant
Tampa

Joanne Leznoff
Fernandina Beach

F. Shields McManus
Stuart

William “Willie” N. Meggs
Tallahassee

C. Christopher Anderson
Executive Director
P.O. Drawer 15709 Tallahassee, FL 32317‐5709
www.ethics.state.fl.us (850) 488‐7864*
*Please direct all requests for information to this number.

TABLE OF CONTENTS
HISTORY OF FLORIDA’S ETHICS LAWS	1
ROLE OF THE COMMISSION ON ETHICS	2
THE ETHICS LAWS	2
PROHIBITED ACTIONS OR CONDUCT	3
Solicitation or Acceptance of Gifts	3
Unauthorized Compensation	3
Misuse of Public Position	4
Disclosure or Use of Certain Information	4
Solicitation or Acceptance of Honoraria	4
PROHIBITED EMPLOYMENT AND  .. BUSINESS RELATIONSHIPS.	5
Doing Business With One’s Agency	5
Conflicting Employment or Contractual Relationship	5
Exemptions	5
Additional Exemption	6
Lobbying State Agencies by Legislators	7
Employees Holding Office	7
Professional & Occupational Licensing Board Members	7
Contractual Services: Prohibited Employment	7
Local Government Attorneys	7
Dual Public Employment	7
RESTRICTIONS ON APPOINTING, EMPLOYING, AND CONTRACTING
WITH RELATIVES	8
Anti‐Nepotism Law	8
Additional Restrictions	8
POST OFFICEHOLDING & EMPLOYMENT (REVOLVING DOOR) RESTRICTIONS	8
Lobbying By Former Legislators, Statewide Elected Officers,
and Appointed State Officers	8
Lobbying By Former State Employees	8
Additional Restrictions on Former State Employees	9
Lobbying By Former Local Government Officers and Employees	10
VOTING CONFLICTS OF INTEREST	10

DISCLOSURES	11
Form 1 ‐ Limited Financial Disclosure	11
Form 1F ‐ Final Form 1	14
Form 2 ‐ Quarterly Client Disclosure	15
Form 6 ‐ Full and Public Disclosure	15
Form 6F ‐ Final Form 6	16
Form 9 ‐ Quarterly Gift Disclosure	16
Form 10 ‐ Annual Disclosure of Gifts from Governmental Entities and
Direct Support Organizations and Honorarium Event‐Related Expenses	16
Form 30 ‐ Donor’s Quarterly Gift Disclosure	17
Forms 1X and 6X – Amendments	18
AVAILABILITY OF FORMS	18
PENALTIES	19
For Violations of the Code of Ethics	19
For Violations by Candidates	19
For Violations by Former Officers and Employees	19
For Lobbyists and Others	19
Felony Convictions: Forfeiture of Retirement Benefits	20
Automatic Penalties for Failure to File Annual Disclosure	20
ADVISORY OPINIONS	20
Who Can Request an Opinion	20
How to Request an Opinion	20
How to Obtain Published Opinions	21
COMPLAINTS	21
Citizen Involvement	21
Referrals	21
Confidentiality	21
How the Complaint Process Works	22
Dismissal of Complaint at Any Stage of Disposition	23
Statute of Limitations	23
EXECUTIVE BRANCH LOBBYING	23
WHISTLE‐BLOWER’S ACT	24
ADDITIONAL INFORMATION	24
ONLINE TRAINING	25

Florida has been a leader among the states  in  establishing ethics standards for  public officials and recognizing the right of citizens to protect the public trust against abuse. Our state Constitution was revised in 1968 to require a code of ethics, prescribed by law, for all state employees and non‐ judicial officers prohibiting conflict between public duty and private interests.

Florida’s first successful constitutional initiative resulted in the adoption of the Sunshine Amendment in 1976, providing additional constitutional guarantees concerning ethics in government. In the area of enforcement, the Sunshine Amendment requires that there be an independent commission (the Commission on Ethics) to investigate complaints concerning breaches of public trust by public officers and employees other than judges.

The Code of Ethics for Public Officers and Employees is found in Chapter 112 (Part III) of the Florida Statutes. Foremost among the goals of the Code is to promote the public interest and maintain the respect of the people for their government. The Code is also intended to ensure that public officials conduct themselves independently and impartially, not using their offices for private gain other than compensation provided by law. While seeking to protect the integrity of government, the Code also seeks to avoid the creation of unnecessary barriers to public service.

Criminal penalties, which initially applied to violations of the Code, were eliminated in 1974 in favor of administrative enforcement. The Legislature created the Commission on Ethics that year “to serve as guardian of the standards of conduct” for public officials, state and local. Five of the Commission’s nine members are appointed by the Governor, and two each are appointed by the President of the Senate and Speaker of the House of Representatives. No more than five Commission members may be members of the same political party, and none may be lobbyists, or hold any public employment during their two‐year terms of office. A chair is selected from among the members to serve a one‐year term and may not succeed himself or herself.

In 2018, Florida’s Constitutional Revision Commission proposed, and the voters adopted, changes to Article II, Section 8. The earliest of the changes will take effect December 31, 2020, and will prohibit officials from abusing their position to obtain a disproportionate benefit for themselves or their spouse, child, or employer, or for a business with which the official contracts or is an officer, partner, director, sole proprietor, or in which the official owns an interest. Other changes made to the Constitution place restrictions on lobbying by certain officeholders and employees, and put additional limits on lobbying by former public officers and employees. These changes will become effective December 31, 2022.

In addition to its constitutional duties regarding the investigation of complaints, the Commission:

Renders advisory opinions to public officials;
Prescribes forms for public disclosure;
Prepares mailing lists of public officials subject to financial disclosure for use by Supervisors of Elections and the Commission in distributing forms and notifying delinquent filers;
Makes recommendations to disciplinary officials when appropriate for violations of ethics and disclosure laws, since it does not impose penalties;
Administers the Executive Branch Lobbyist Registration and Reporting Law;
Maintains financial disclosure filings of constitutional officers and state officers and employees; and,
Administers automatic fines for public officers and employees who fail to timely file required annual financial disclosure.
THE ETHICS LAWS

The ethics laws generally consist of two types of provisions, those prohibiting certain actions or conduct and those requiring that certain disclosures be made to the public. The following descriptions of these laws have been simplified in an effort to provide notice of their requirements. Therefore, we suggest that you also review the wording of the actual law. Citations to the appropriate laws are in brackets.

The laws summarized below apply generally to all public officers and employees, state and local, including members of advisory bodies. The principal exception to this broad coverage is the exclusion of judges, as they fall within the jurisdiction of the Judicial Qualifications Commission.

Public Service Commission (PSC) members and employees, as well as members of the PSC Nominating Council, are subject to additional ethics standards that are enforced by the Commission on Ethics under Chapter 350, Florida Statutes. Further, members of the governing boards of charter schools are subject to some of the provisions of the Code of Ethics [Sec. 1002.33(26), Fla. Stat.], as are the officers, directors, chief executive officers and some employees of business entities that serve as the chief administrative or executive officer or employee of a political subdivision. [Sec. 112.3136, Fla. Stat.].

PROHIBITED ACTIONS OR CONDUCT

Solicitation and Acceptance of Gifts

Public officers, employees, local government attorneys, and candidates are prohibited from soliciting or accepting anything of value, such as a gift, loan, reward, promise of future employment, favor, or service, that is based on an understanding that their vote, official action, or judgment would be influenced by such gift. [Sec. 112.313(2), Fla. Stat.]

Persons required to file financial disclosure FORM 1 or FORM 6 (see Part III F of this brochure), and state procurement employees, are prohibited from soliciting any gift from a political committee, lobbyist who has lobbied the official or his or her agency within the past 12 months, or the partner, firm, employer, or principal of such a lobbyist or from a vendor doing business with the official’s agency. [Sec. 112.3148, Fla. Stat.]

Persons required to file FORM 1 or FORM 6, and state procurement employees are prohibited from directly or indirectly accepting a gift worth more than $100 from such a lobbyist, from a partner, firm, employer, or principal of the lobbyist, or from a political committee or vendor doing business with their agency. [Sec.112.3148, Fla. Stat.]

However, notwithstanding Sec. 112.3148, Fla. Stat., no Executive Branch lobbyist or principal shall make, directly or indirectly, and no Executive Branch agency official who files FORM 1 or FORM 6 shall knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. [Sec. 112.3215, Fla. Stat.] Typically, this would include gifts valued at less than $100 that formerly were permitted under Section 112.3148, Fla. Stat. Similar rules apply to members and employees of the Legislature. However, these laws are not administered by the Commission on Ethics. [Sec. 11.045, Fla. Stat.]

Also, persons required to file Form 1 or Form 6, and state procurement employees and members of their immediate families, are prohibited from accepting any gift from a political committee. [Sec. 112.31485, Fla. Stat.]

Unauthorized Compensation

Public officers or employees, local government attorneys, and their spouses and minor children are prohibited from accepting any compensation, payment, or thing of value when they know, or with the exercise of reasonable care should know, that it is given to influence a vote or other official action. [Sec. 112.313(4), Fla. Stat.]

Misuse of Public Position

Public officers and employees, and local government attorneys are prohibited from corruptly using or attempting to use their official positions or the resources thereof to obtain a special privilege or benefit for themselves or others. [Sec. 112.313(6), Fla. Stat.]

Disclosure or Use of Certain Information

Public officers and employees and local government attorneys are prohibited from disclosing or using information not available to the public and obtained by reason of their public position, for the personal benefit of themselves or others. [Sec. 112.313(8), Fla. Stat.]

Solicitation or Acceptance of Honoraria

Persons required to file financial disclosure FORM 1 or FORM 6 (see Part III F of this brochure), and state procurement employees, are prohibited from soliciting honoraria related to their public offices or duties. [Sec. 112.3149, Fla. Stat.]

Persons required to file FORM 1 or FORM 6, and state procurement employees, are prohibited from knowingly accepting an honorarium from a political committee, lobbyist who has lobbied the person’s agency within the past 12 months, or the partner, firm, employer, or principal of such a lobbyist, or from a vendor doing business with the official’s agency. However, they may accept the payment of expenses related to an honorarium event from such individuals or entities, provided that the expenses are disclosed. See Part III F of this brochure. [Sec. 112.3149, Fla. Stat.]

Lobbyists and their partners, firms, employers, and principals, as well as political committees and vendors, are prohibited from giving an honorarium to persons required to file FORM 1 or FORM 6 and to state procurement employees. Violations of this law may result in fines of up to $5,000 and prohibitions against lobbying for up to two years. [Sec. 112.3149, Fla. Stat.]

However, notwithstanding Sec. 112.3149, Fla. Stat., no Executive Branch or legislative lobbyist or principal shall make, directly or indirectly, and no Executive Branch agency official who files FORM 1  or FORM 6 shall knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. [Sec. 112.3215, Fla. Stat.] This may include honorarium event related expenses that formerly were permitted under Sec. 112.3149, Fla. Stat. Similar rules apply to members and employees of the Legislature. However, these laws are not administered by the Commission on Ethics. [Sec. 11.045, Fla. Stat.]

PROHIBITED EMPLOYMENT AND BUSINESS RELATIONSHIPS

Doing Business With One’s Agency

A public employee acting as a purchasing agent, or public officer acting in an official capacity, is prohibited from purchasing, renting, or leasing any realty, goods, or services for his or her agency from a business entity in which the officer or employee or his or her spouse or child owns more than    a 5% interest. [Sec. 112.313(3), Fla. Stat.]

A public officer or employee, acting in a private capacity, also is prohibited from renting, leasing, or selling any realty, goods, or services to his or her own agency if the officer or employee is a state officer or employee, or, if he or she is an officer or employee of a political subdivision, to that subdivision or any of its agencies. [Sec. 112.313(3), Fla. Stat.]

Conflicting Employment or Contractual Relationship

A public officer or employee is prohibited from holding any employment or contract with any business entity or agency regulated by or doing business with his or her public agency. [Sec. 112.313(7), Fla. Stat.]

A public officer or employee also is prohibited from holding any employment or having a contractual relationship which will pose a frequently recurring conflict between the official’s private interests and public duties or which will impede the full and faithful discharge of the official’s public duties. [Sec. 112.313(7), Fla. Stat.]

Limited exceptions to this prohibition have been created in the law for legislative bodies, certain special tax districts, drainage districts, and persons whose professions or occupations qualify them to hold their public positions. [Sec. 112.313(7)(a) and (b), Fla. Stat.]

Exemptions—Pursuant to Sec. 112.313(12), Fla. Stat., the prohibitions against doing business with one’s agency and having conflicting employment may not apply:

When the business is rotated among all qualified suppliers in a city or county.

When the business is awarded by sealed, competitive bidding and neither the official nor his or her spouse or child have attempted to persuade agency personnel to enter the contract. NOTE: Disclosure of the interest of the official, spouse, or child and the nature of the business must be filed prior to or at the time of submission of the bid on Commission FORM 3A with the Commission on Ethics or Supervisor of Elections, depending on whether the official serves at the state or local level.

When the purchase or sale is for legal advertising, utilities service, or for passage on a common carrier.

When an emergency purchase must be made to protect the public health, safety, or welfare.

When the business entity is the only source of supply within the political subdivision and there is full disclosure of the official’s interest to the governing body on Commission FORM 4A.

When the aggregate of any such transactions does not exceed $500 in a calendar year.

When the business transacted is the deposit of agency funds in a bank of which a county, city, or district official is an officer, director, or stockholder, so long as agency records show that the governing body has determined that the member did not favor his or her bank over other qualified banks.

When the prohibitions are waived in the case of ADVISORY BOARD MEMBERS by the appointing person or by a two‐thirds vote of the appointing body (after disclosure on Commission FORM 4A).

When the public officer or employee purchases in a private capacity goods or services, at a price and upon terms available to similarly situated members of the general public, from a business  entity which is doing business with his or her agency.

When the public officer or employee in a private capacity purchases goods or services from a business entity which is subject to the regulation of his or her agency where the price and terms of the transaction are available to similarly situated members of the general public and the officer or employee makes full disclosure of the relationship to the agency head or governing body prior to the transaction.

Additional Exemptions

No elected public officer is in violation of the conflicting employment prohibition when employed by a tax exempt organization contracting with his or her agency so long as the officer is not directly or indirectly compensated as a result of the contract, does not participate in any way in the decision to enter into the contract, abstains from voting on any matter involving the employer, and makes certain disclosures. [Sec. 112.313(15), Fla. Stat.]

Legislators Lobbying State Agencies

A member of the Legislature is prohibited from representing another person or entity for compensation during his or her term of office before any state agency other than judicial tribunals. [Art. II, Sec. 8(e), Fla. Const., and Sec. 112.313(9), Fla. Stat.]

Employees Holding Office

A public employee is prohibited from being a member of the governing body which serves as his or her employer. [Sec. 112.313(10), Fla. Stat.]

Professional and Occupational Licensing Board Members

An officer, director, or administrator of a state, county, or regional professional or occupational organization or association, while holding such position, may not serve as a member of a state examining or licensing board for the profession or occupation. [Sec. 112.313(11), Fla. Stat.]

Contractual Services: Prohibited Employment

A state employee of the executive or judicial branch who participates in the decision‐making process involving a purchase request, who influences the content of any specification or procurement standard, or who renders advice, investigation, or auditing, regarding his or her agency’s contract for services, is prohibited from being employed with a person holding such a contract with his or her agency. [Sec. 112.3185(2), Fla. Stat.]

Local Government Attorneys

Local government attorneys, such as the city attorney or county attorney, and their law firms are prohibited from representing private individuals and entities before the unit of local government  which they serve. A local government attorney cannot recommend or otherwise refer to his or her  firm legal work involving the local government unit unless the attorney’s contract authorizes or mandates the use of that firm. [Sec. 112.313(16), Fla. Stat.]

Dual Public Employment

Candidates and elected officers are prohibited from accepting public employment if they know or should know it is being offered for the purpose of influence. Further, public employment may not be accepted unless the position was already in existence or was created without the anticipation of the official’s interest, was publicly advertised, and the officer had to meet the same qualifications and go through the same hiring process as other applicants. For elected public officers already holding public

employment, no promotion given for the purpose of influence may be accepted, nor may promotions that are inconsistent with those given other similarly situated employees. [Sec. 112.3125, Fla. Stat.]

RESTRICTIONS ON APPOINTING, EMPLOYING, AND CONTRACTING WITH RELATIVES

Anti‐Nepotism Law

A public official is prohibited from seeking for a relative any appointment, employment, promotion, or advancement in the agency in which he or she is serving or over which the official exercises jurisdiction or control. No person may be appointed, employed, promoted, or advanced in or to a position in an agency if such action has been advocated by a related public official who is serving in or exercising jurisdiction or control over the agency; this includes relatives of members of collegial government bodies. NOTE: This prohibition does not apply to school districts (except as provided in Sec. 1012.23, Fla. Stat.), community colleges and state universities, or to appointments of boards, other than those with land‐planning or zoning responsibilities, in municipalities of fewer than 35,000 residents. Also, the approval of budgets does not constitute “jurisdiction or control” for the purposes of this prohibition. This provision does not apply to volunteer emergency medical, firefighting, or police service providers. [Sec. 112.3135, Fla. Stat.]

Additional Restrictions

A state employee of the executive or judicial branch or the PSC is prohibited from directly or indirectly procuring contractual services for his or her agency from a business entity of which a relative is an officer, partner, director, or proprietor, or in which the employee, or his or her spouse, or children own more than a 5% interest. [Sec. 112.3185(6), Fla. Stat.]

POST OFFICE HOLDING AND EMPLOYMENT (REVOLVING DOOR) RESTRICTIONS

Lobbying by Former Legislators, Statewide Elected Officers, and Appointed State Officers

A member of the Legislature or a statewide elected or appointed state official is prohibited for two years following vacation of office from representing another person or entity for compensation before the government body or agency of which the individual was an officer or member. Former members  of the Legislature are also prohibited for two years from lobbying the executive branch. [Art. II, Sec. 8(e), Fla. Const. and Sec. 112.313(9), Fla. Stat.]

Lobbying by Former State Employees

Certain employees of the executive and legislative branches of state government are prohibited from personally representing another person or entity for compensation before the agency with which

they were employed for a period of two years after leaving their positions, unless employed by another agency of state government. [Sec. 112.313(9), Fla. Stat.] These employees include the following:

Executive and legislative branch employees serving in the Senior Management Service and Selected Exempt Service, as well as any person employed by the Department of the Lottery having authority over policy or procurement.

Persons serving in the following position classifications: the Auditor General; the director of the Office of Program Policy Analysis and Government Accountability (OPPAGA); the Sergeant at Arms and Secretary of the Senate; the Sergeant at Arms and Clerk of the House of Representatives; the executive director and deputy executive director of the Commission on Ethics; an executive director, staff director, or deputy staff director of each joint committee, standing committee, or select committee of the Legislature; an executive director, staff director, executive assistant, legislative analyst, or attorney serving in the Office of the President of the Senate, the Office of the Speaker of the House of Representatives, the Senate Majority Party Office, the Senate Minority Party Office, the House Majority Party Office, or the House Minority Party Office; the Chancellor and Vice‐Chancellors of the State University System; the general counsel to the Board of Regents; the president, vice presidents, and deans of each state university; any person hired on a contractual basis and having the power normally conferred upon such persons, by whatever title; and any person having the power normally conferred upon the above positions.

This prohibition does not apply to a person who was employed by the Legislature or other agency prior to July 1, 1989; who was a defined employee of the State University System or the Public Service Commission who held such employment on December 31, 1994; or who reached normal retirement age and retired by July 1, 1991. It does apply to OPS employees.

PENALTIES: Persons found in violation of this section are subject to the penalties contained in the Code (see PENALTIES, Part V) as well as a civil penalty in an amount equal to the compensation which the person received for the prohibited conduct. [Sec. 112.313(9)(a)5, Fla. Stat.]

Additional Restrictions on Former State Employees

A former executive or judicial branch employee or PSC employee is prohibited from having employment or a contractual relationship, at any time after retirement or termination of employment, with any business entity (other than a public agency) in connection with a contract in which the employee participated personally and substantially by recommendation or decision while a public employee. [Sec. 112.3185(3), Fla. Stat.]

A former executive or judicial branch employee or PSC employee who has retired or terminated employment is prohibited from having any employment or contractual relationship for two years with

any business entity (other than a public agency) in connection with a contract for services which was within his or her responsibility while serving as a state employee. [Sec.112.3185(4), Fla. Stat.]

Unless waived by the agency head, a former executive or judicial branch employee or PSC employee may not be paid more for contractual services provided by him or her to the former agency during the first year after leaving the agency than his or her annual salary before leaving. [Sec. 112.3185(5), Fla. Stat.]

These prohibitions do not apply to PSC employees who were so employed on or before Dec. 31, 1994.

Lobbying by Former Local Government Officers and Employees

A person elected to county, municipal, school district, or special district office is prohibited from representing another person or entity for compensation before the government body or agency of which he or she was an officer for two years after leaving office. Appointed officers and employees of counties, municipalities, school districts, and special districts may be subject to a similar restriction by local ordinance or resolution. [Sec. 112.313(13) and (14), Fla. Stat.]

VOTING CONFLICTS OF INTEREST

State public officers are prohibited from voting in an official capacity on any measure which they know would inure to their own special private gain or loss. A state public officer who abstains, or who votes on a measure which the officer knows would inure to the special private gain or loss of any principal by whom he or she is retained, of the parent organization or subsidiary or sibling of a corporate principal by which he or she is retained, of a relative, or of a business associate, must make every reasonable effort to file a memorandum of voting conflict with the recording secretary in advance of the vote. If that is not possible, it must be filed within 15 days after the vote occurs. The memorandum must disclose the nature of the officer’s interest in the matter.

No county, municipal, or other local public officer shall vote in an official capacity upon any measure which would inure to his or her special private gain or loss, or which the officer knows would inure to the special private gain or loss of any principal by whom he or she is retained, of the parent organization or subsidiary or sibling of a corporate principal by which he or she is retained, of a relative, or of a business associate. The officer must publicly announce the nature of his or her interest before the vote and must file a memorandum of voting conflict on Commission Form 8B with the meeting’s recording officer within 15 days after the vote occurs disclosing the nature of his or her interest in the matter. However, members of community redevelopment agencies and district officers elected on a one‐acre, one‐vote basis are not required to abstain when voting in that capacity.

No appointed state or local officer shall participate in any matter which would inure to the officer’s special private gain or loss, the special private gain or loss of any principal by whom he or she is retained, of the parent organization or subsidiary or sibling of a corporate principal by which he or she is retained, of a relative, or of a business associate, without first disclosing the nature of his or her interest in the matter. The memorandum of voting conflict (Commission Form 8A or 8B) must be filed with the meeting’s recording officer, be provided to the other members of the agency, and be read publicly at the next meeting.

If the conflict is unknown or not disclosed prior to the meeting, the appointed official must orally disclose the conflict at the meeting when the conflict becomes known. Also, a written memorandum of voting conflict must be filed with the meeting’s recording officer within 15 days of the disclosure being made and must be provided to the other members of the agency, with the disclosure being read publicly at the next scheduled meeting. [Sec. 112.3143, Fla. Stat.]

DISCLOSURES

Conflicts of interest may occur when public officials are in a position to make decisions that affect their personal financial interests. This is why public officers and employees, as well as candidates who run for public office, are required to publicly disclose their financial interests. The disclosure process serves to remind officials of their obligation to put the public interest above personal considerations.  It also helps citizens to monitor the considerations of those who spend their tax dollars and participate in public policy decisions or administration.

All public officials and candidates do not file the same degree of disclosure; nor do they all file at the same time or place. Thus, care must be taken to determine which disclosure forms a particular official or candidate is required to file.

The following forms are described below to set forth the requirements of the various disclosures and the steps for correctly providing the information in a timely manner.

FORM 1 ‐ Limited Financial Disclosure

Who Must File:

Persons required to file FORM 1 include all state officers, local officers, candidates for local elective office, and specified state employees as defined below (other than those officers who are required by law to file FORM 6).

STATE OFFICERS include:

Elected public officials not serving in a political subdivision of the state and any person appointed to fill a vacancy in such office, unless required to file full disclosure on Form 6.

Appointed members of each board, commission, authority, or council having statewide jurisdiction, excluding members of solely advisory bodies; but including judicial nominating commission members; directors of Enterprise Florida, Scripps Florida Funding Corporation, and CareerSource Florida, and members of the Council on the Social Status of Black Men and Boys; the Executive Director, governors, and senior managers of Citizens Property Insurance Corporation; governors and senior managers of Florida Workers’ Compensation Joint Underwriting Association, board members of the Northeast Florida Regional Transportation Commission, and members of the board of Triumph Gulf Coast, Inc.; members of the board of Florida is for Veterans, Inc.; and members of the Technology Advisory Council within the Agency for State Technology.

The Commissioner of Education, members of the State Board of Education, the Board of Governors, local boards of trustees and presidents of state universities, and members of the Florida Prepaid College Board.

LOCAL OFFICERS include:

Persons elected to office in any political subdivision (such as municipalities, counties, and special districts) and any person appointed to fill a vacancy in such office, unless required to file full disclosure on Form 6.

Appointed members of the following boards, councils, commissions, authorities, or other bodies of any county, municipality, school district, independent special district, or other political subdivision: the governing body of the subdivision; a community college or junior college district board of trustees; a board having the power to enforce local code provisions; a planning or zoning board, board of adjustments or appeals, community redevelopment agency board, or other board having the power to recommend, create, or modify land planning or zoning within the political subdivision, except for citizen advisory committees, technical coordinating committees, and similar groups who only have the power to make recommendations to planning or zoning boards, except for representatives of a military installation acting on behalf of all military installations within that jurisdiction; a pension board or retirement board empowered to invest pension or retirement funds or to determine entitlement to or amount of a pension or other retirement benefit.

Any other appointed member of a local government board who is required to file a statement of financial interests by the appointing authority or the enabling legislation, ordinance, or resolution creating the board.

Persons holding any of these positions in local government: mayor; county or city manager; chief administrative employee or finance director of a county, municipality, or other political subdivision; county or municipal attorney; chief county or municipal building inspector; county or municipal water resources coordinator; county or municipal pollution control director; county or municipal environmental control director; county or municipal administrator with power to grant or deny a land development permit; chief of police; fire chief; municipal clerk;  appointed  district  school  superintendent; community  college president; district medical examiner; purchasing agent (regardless of title) having the authority to make any purchase exceeding $35,000 for the local governmental unit.

Members of governing boards of charter schools operated by a city or other public entity.

The officers, directors, and chief executive officer of a corporation, partnership, or other business entity that is serving as the chief administrative or executive officer or employee of a political subdivision, and any business entity employee who is acting as the chief administrative or executive officer or employee of the political subdivision. [Sec. 112.3136, Fla. Stat.]

SPECIFIED STATE EMPLOYEE includes:

Employees in the Office of the Governor or of a Cabinet member who are exempt from the Career Service System, excluding secretarial, clerical, and similar positions.

The following positions in each state department, commission, board, or council: secretary or state surgeon general, assistant or deputy secretary, executive director, assistant or deputy executive director, and anyone having the power normally conferred upon such persons, regardless of title.

The following positions in each state department or division: director, assistant or deputy director, bureau chief, assistant bureau chief, and any person having the power normally conferred upon such persons, regardless of title.

Assistant state attorneys, assistant public defenders, criminal conflict and civil regional counsel, assistant criminal conflict and civil regional counsel, public counsel, full‐time state employees serving as counsel or assistant counsel to a state agency, judges of compensation claims, administrative law judges, and hearing officers.

The superintendent or director of a state mental health institute established for training and research in the mental health field, or any major state institution or facility established for corrections, training, treatment, or rehabilitation.

State agency business managers, finance and accounting directors, personnel officers, grant coordinators, and purchasing agents (regardless of title) with power to make a purchase exceeding
$35,000.

The following positions in legislative branch agencies: each employee (other than those employed in maintenance, clerical, secretarial, or similar positions and legislative assistants exempted by the presiding officer of their house); and each employee of the Commission on Ethics.

What Must Be Disclosed:

FORM 1 requirements are set forth fully on the form. In general, this includes the reporting person’s sources and types of financial interests, such as the names of employers and addresses of real property holdings. NO DOLLAR VALUES ARE REQUIRED TO BE LISTED. In addition, the form requires the disclosure of certain relationships with, and ownership interests in, specified types of businesses such as banks, savings and loans, insurance companies, and utility companies.

When to File:

CANDIDATES for elected local office must file FORM 1 together with and at the same time they file their qualifying papers.

STATE and LOCAL OFFICERS and SPECIFIED STATE EMPLOYEES are required to file disclosure by July 1 of each year. They also must file within thirty days from the date of appointment or the beginning of employment. Those appointees requiring Senate confirmation must file prior to confirmation.

Where to File:

Each LOCAL OFFICER files FORM 1 with the Supervisor of Elections in the county in which he or she permanently resides.

A STATE OFFICER or SPECIFIED STATE EMPLOYEE files with the Commission on Ethics. [Sec.
112.3145, Fla. Stat.]

FORM 1F ‐ Final Form 1 Limited Financial Disclosure

FORM 1F is the disclosure form required to be filed within 60 days after a public officer or employee required to file FORM 1 leaves his or her public position. The form covers the disclosure period between January 1 and the last day of office or employment within that year.

The state officers, local officers, and specified state employees listed above, as well as elected constitutional officers, must file a FORM 2 if they or a partner or associate of their professional firm represent a client for compensation before an agency at their level of government.

A FORM 2 disclosure includes the names of clients represented by the reporting person or by any partner or associate of his or her professional firm for a fee or commission before agencies at the reporting person’s level of government. Such representations do not include appearances in ministerial matters, appearances before judges of compensation claims, or representations on behalf of one’s agency in one’s official capacity. Nor does the term include the preparation and filing of forms and applications merely for the purpose of obtaining or transferring a license, so long as the issuance of the license does not require a variance, special consideration, or a certificate of public convenience and necessity.

When to File:

This disclosure should be filed quarterly, by the end of the calendar quarter following the calendar quarter during which a reportable representation was made. FORM 2 need not be filed merely to indicate that no reportable representations occurred during the preceding quarter; it should be filed
ONLY when reportable representations were made during the quarter. Where To File:
LOCAL OFFICERS file with the Supervisor of Elections of the county in which they permanently reside.

STATE OFFICERS and SPECIFIED STATE EMPLOYEES file with the Commission on Ethics. [Sec.
112.3145(4), Fla. Stat.]

FORM 6 ‐ Full and Public Disclosure

Who Must File:

Persons required by law to file FORM 6 include all elected constitutional officers and candidates for such office; the mayor and members of the city council and candidates for these offices in Jacksonville; the Duval County Superintendent of Schools; judges of compensation claims (pursuant to Sec. 440.442, Fla. Stat.); members of the Florida Housing Finance Corporation Board and members of expressway authorities, transportation authorities (except the Jacksonville Transportation Authority), bridge authority, or toll authorities created pursuant to Ch. 348 or 343, or 349, or other general law.

FORM 6 is a detailed disclosure of assets, liabilities, and sources of income over $1,000 and their values, as well as net worth. Officials may opt to file their most recent income tax return in lieu of listing sources of income but still must disclose their assets, liabilities, and net worth. In addition, the form requires the disclosure of certain relationships with, and ownership interests in, specified types of businesses such as banks, savings and loans, insurance companies, and utility companies.

When and Where To File:

Incumbent officials must file FORM 6 annually by July 1 with the Commission on Ethics.
CANDIDATES must file with the officer before whom they qualify at the time of qualifying. [Art. II, Sec. 8(a) and (i), Fla. Const., and Sec. 112.3144, Fla. Stat.]

FORM 6F ‐ Final Form 6 Full and Public Disclosure

This is the disclosure form required to be filed within 60 days after a public officer or employee required to file FORM 6 leaves his or her public position. The form covers the disclosure period between January 1 and the last day of office or employment within that year.

FORM 9 ‐ Quarterly Gift Disclosure

Each person required to file FORM 1 or FORM 6, and each state procurement employee, must file a FORM 9, Quarterly Gift Disclosure, with the Commission on Ethics on the last day of any calendar quarter following the calendar quarter in which he or she received a gift worth more than $100, other than gifts from relatives, gifts prohibited from being accepted, gifts primarily associated with his or her business or employment, and gifts otherwise required to be disclosed. FORM 9 NEED NOT BE FILED if no such gift was received during the calendar quarter.

Information to be disclosed includes a description of the gift and its value, the name and address of the donor, the date of the gift, and a copy of any receipt for the gift provided by the donor. [Sec. 112.3148, Fla. Stat.]

FORM 10 ‐ Annual Disclosure of Gifts from Government Agencies and Direct‐Support Organizations and Honorarium Event Related Expenses

State government entities, airport authorities, counties, municipalities, school boards, water management districts, and the South Florida Regional Transportation Authority, may give a gift worth more than $100 to a person required to file FORM 1 or FORM 6, and to state procurement employees, if a public purpose can be shown for the gift. Also, a direct‐support organization for a governmental entity

on FORM 10, to be filed by July 1.

The governmental entity or direct‐support organization giving the gift must provide the officer or employee with a statement about the gift no later than March 1 of the following year. The officer or employee then must disclose this information by filing a statement by July 1 with his or her annual financial disclosure that describes the gift and lists the donor, the date of the gift, and the value of the total gifts provided during the calendar year. State procurement employees file their statements with the Commission on Ethics. [Sec. 112.3148, Fla. Stat.]

In addition, a person required to file FORM 1 or FORM 6, or a state procurement employee, who receives expenses or payment of expenses related to an honorarium event from someone who is prohibited from giving him or her an honorarium, must disclose annually the name, address, and affiliation of the donor, the amount of the expenses, the date of the event, a description of the expenses paid or provided, and the total value of the expenses on FORM 10. The donor paying the expenses must provide the officer or employee with a statement about the expenses within 60 days   of the honorarium event.

The disclosure must be filed by July 1, for expenses received during the previous calendar year, with the officer’s or employee’s FORM 1 or FORM 6. State procurement employees file their statements with the Commission on Ethics. [Sec. 112.3149, Fla. Stat.]

However, notwithstanding Sec. 112.3149, Fla. Stat., no executive branch or legislative lobbyist or principal shall make, directly or indirectly, and no executive branch agency official or employee who files FORM 1 or FORM 6 shall knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. This may include gifts or honorarium event related expenses that formerly were permitted under Sections 112.3148 and 112.3149. [Sec. 112.3215, Fla. Stat.] Similar prohibitions apply to legislative officials and employees. However, these laws are not administered by the Commission on Ethics. [Sec. 11.045, Fla. Stat.] In addition, gifts, which include anything not primarily related to political activities authorized under ch. 106, are prohibited from political committees. [Sec. 112.31485 Fla. Stat.]

FORM 30 ‐ Donor’s Quarterly Gift Disclosure

As mentioned above, the following persons and entities generally are prohibited from giving a gift worth more than $100 to a reporting individual (a person required to file FORM 1 or FORM 6) or to a state procurement employee: a political committee; a lobbyist who lobbies the reporting individual’s or procurement employee’s agency, and the partner, firm, employer, or principal of such a lobbyist; and vendors. If such person or entity makes a gift worth between $25 and $100 to a reporting individual or state procurement employee (that is not accepted in behalf of a governmental entity or charitable

time the gift is made that it will be reported.

The FORM 30 should be filed by the last day of the calendar quarter following the calendar quarter in which the gift was made. If the gift was made to an individual in the legislative branch, FORM 30 should be filed with the Lobbyist Registrar. [See page 35 for address.] If the gift was to any other reporting  individual or state procurement employee, FORM 30 should be filed with the Commission on Ethics.

However, notwithstanding Section 112.3148, Fla. Stat., no executive branch lobbyist or principal shall make, directly or indirectly, and no executive branch agency official or employee who files FORM 1 or FORM 6 shall knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. This may include gifts that formerly were permitted under Section 112.3148. [Sec. 112.3215, Fla. Stat.] Similar prohibitions apply to legislative officials and employees. However, these laws are not administered by the Commission on Ethics. [Sec. 11.045, Fla. Stat.] In addition, gifts from political committees are prohibited. [Sec. 112.31485, Fla. Stat.]

FORM 1X AND FORM 6X ‐ Amendments to Form 1 and Form 6

These forms are provided for officers or employees to amend their previously filed Form 1 or Form
6.

AVAILABILITY OF FORMS

LOCAL OFFICERS and EMPLOYEES who must file FORM 1 annually will be sent the form by mail from the Supervisor of Elections in the county in which they permanently reside not later than JUNE 1 of each year. Newly elected and appointed officials or employees should contact the heads of their agencies for copies of the form or download it from www.ethics.state.fl.us, as should those persons who are required to file their final disclosure statements within 60 days of leaving office or employment.

ELECTED CONSTITUTIONAL OFFICERS, OTHER STATE OFFICERS, and SPECIFIED STATE EMPLOYEES who
must file annually FORM 1 or 6 will be sent these forms by mail from the Commission on Ethics by JUNE 1 of each year. Newly elected and appointed officers and employees should contact the heads of their agencies or the Commission on Ethics for copies of the form or download it from www.ethics.state.fl.us, as should those persons who are required to file their final disclosure statements within 60 days of leaving office or employment.

Any person needing one or more of the other forms described here may also obtain them from a Supervisor of Elections or from the Commission on Ethics, P.O. Drawer 15709, Tallahassee, Florida 32317‐ 5709. They are also available on the Commission’s website: www.ethics.state.fl.us.

PENALTIES

Non‐criminal Penalties for Violation of the Sunshine Amendment and the Code of Ethics

There are no criminal penalties for violation of the Sunshine Amendment and the Code of Ethics. Penalties for violation of these laws may include: impeachment, removal from office or employment, suspension, public censure, reprimand, demotion, reduction in salary level, forfeiture of no more than one‐third salary per month for no more than twelve months, a civil penalty not to exceed $10,000, and restitution of any pecuniary benefits received, and triple the value of a gift from a political committee.

Penalties for Candidates

CANDIDATES for public office who are found in violation of the Sunshine Amendment or the Code of Ethics may be subject to one or more of the following penalties: disqualification from being on the ballot, public censure, reprimand, or a civil penalty not to exceed $10,000, and triple the value of a gift received from a political committee.

Penalties for Former Officers and Employees

FORMER PUBLIC OFFICERS or EMPLOYEES who are found in violation of a provision applicable to former officers or employees or whose violation occurred prior to such officer’s or employee’s leaving public office or employment may be subject to one or more of the following penalties: public censure and reprimand, a civil penalty not to exceed $10,000, and restitution of any pecuniary benefits received, and triple the value of a gift received from a political committee.

Penalties for Lobbyists and Others

An executive branch lobbyist who has failed to comply with the Executive Branch Lobbying Registration law (see Part VIII) may be fined up to $5,000, reprimanded, censured, or prohibited from lobbying executive branch agencies for up to two years. Lobbyists, their employers, principals, partners, and firms, and political committees and committees of continuous existence who give a prohibited gift or honorarium or fail to comply with the gift reporting requirements for gifts worth between $25 and $100, may be penalized by a fine of not more than $5,000 and a prohibition on lobbying, or employing a lobbyist to lobby, before the agency of the public officer or employee to whom the gift was given for up to two years. Any agent or person

acting on behalf of a political committee giving a prohibited gift is personally liable for a civil penalty of up to triple the value of the gift.

Executive Branch lobbying firms that fail to timely file their quarterly compensation reports may be fined
$50 per day per report for each day the report is late, up to a maximum fine of $5,000 per report.

Felony Convictions: Forfeiture of Retirement Benefits

Public officers and employees are subject to forfeiture of all rights and benefits under the retirement system to which they belong if convicted of certain offenses. The offenses include embezzlement or theft of public funds; bribery; felonies specified in Chapter 838, Florida Statutes; impeachable offenses; and felonies committed with intent to defraud the public or their public agency. [Sec. 112.3173, Fla. Stat.]

Automatic Penalties for Failure to File Annual Disclosure

Public officers and employees required to file either Form 1 or Form 6 annual financial disclosure are subject to automatic fines of $25 for each day late the form is filed after September 1, up to a maximum penalty of $1,500. [Sec. 112.3144 and 112.3145, Fla. Stat.]

ADVISORY OPINIONS

Conflicts of interest may be avoided by greater awareness of the ethics laws on the part of public officials and employees through advisory assistance from the Commission on Ethics.

Who Can Request an Opinion

Any public officer, candidate for public office, or public employee in Florida who is in doubt about the applicability of the standards of conduct or disclosure laws to himself or herself, or anyone who has the power to hire or terminate another public employee, may seek an advisory opinion from the Commission about himself or herself or that employee.

How to Request an Opinion

Opinions may be requested by letter presenting a question based on a real situation and including a detailed description of the situation. Opinions are issued by the Commission and are binding on the conduct of the person who is the subject of the opinion, unless material facts were omitted or misstated in the request for the opinion. Published opinions will not bear the name of the persons involved unless they consent to the use of their names; however, the request and all information pertaining to it is a

public record, made available to the Commission and to members of the public in advance of the Commission’s consideration of the question.

How to Obtain Published Opinions

All of the Commission’s opinions are available for viewing or download at its website: www.ethics.state.fl.us.

COMPLAINTS

Citizen Involvement

The Commission on Ethics cannot conduct investigations of alleged violations of the Sunshine Amendment or the Code of Ethics unless a person files a sworn complaint with the Commission alleging such violation has occurred, or a referral is received, as discussed below.

If you have knowledge that a person in government has violated the standards of conduct or disclosure laws described above, you may report these violations to the Commission by filing a sworn complaint on the form prescribed by the Commission and available for download at www.ethics.state.fl.us. The Commission is unable to take action based on learning of such misdeeds through newspaper reports, telephone calls, or letters.

You can obtain a complaint form (FORM 50), by contacting the Commission office at the address   or phone number shown on the inside front cover of this booklet, or you can download it from the Commission’s website:
www.ethics.state.fl.us.

Referrals

The Commission may accept referrals from: the Governor, the Florida Department of Law Enforcement, a State Attorney, or a U.S. Attorney. A vote of six of the Commission’s nine members is required to proceed on such a referral.

Confidentiality

The complaint or referral, as well as all proceedings and records relating thereto, is confidential until the accused requests that such records be made public or until the matter reaches a stage in the Commission’s proceedings where it becomes public. This means that unless the Commission receives  a written waiver of confidentiality from the accused, the Commission is not free to release any

documents or to comment on a complaint or referral to members of the public or press, so long as the complaint or referral remains in a confidential stage.

A COMPLAINT OR REFERRAL MAY NOT BE FILED WITH RESPECT TO A CANDIDATE ON THE DAY OF THE ELECTION, OR WITHIN THE 30 CALENDAR DAYS PRECEDING THE ELECTION DATE, UNLESS IT IS BASED  ON PERSONAL INFORMATION OR INFORMATION OTHER THAN HEARSAY.

How the Complaint Process Works

Complaints which allege a matter within the Commission’s jurisdiction are assigned a tracking number and Commission staff forwards a copy of the original sworn complaint to the accused within  five working days of its receipt. Any subsequent sworn amendments to the complaint also are transmitted within five working days of their receipt.

Once a complaint is filed, it goes through three procedural stages under the Commission’s rules. The first stage is a determination of whether the allegations of the complaint are legally sufficient: that is, whether they indicate a possible violation of any law over which the Commission has jurisdiction. If the complaint is found not to be legally sufficient, the Commission will order that the complaint be dismissed without investigation, and all records relating to the complaint will become public at that time.

In cases of very minor financial disclosure violations, the official will be allowed an opportunity to correct or amend his or her disclosure form. Otherwise, if the complaint is found to be legally sufficient, a preliminary investigation will be undertaken by the investigative staff of the Commission. The second stage of the Commission’s proceedings involves this preliminary investigation and a decision by the Commission as to whether there is probable cause to believe that there has been a violation of any of the ethics laws. If the Commission finds no probable cause to believe there has been a violation of the ethics laws, the complaint will be dismissed and will become a matter of public record. If the Commission finds probable cause to believe there has been a violation of the ethics laws, the complaint becomes public and usually enters the third stage of proceedings. This stage requires the Commission to decide whether the law was actually violated and, if so, whether a penalty should be recommended. At this stage, the accused has the right to request a public hearing (trial) at which evidence is presented, or the Commission may order that such a hearing be held. Public hearings usually are held in or near the area where the alleged violation occurred.

When the Commission concludes that a violation has been committed, it issues a public report of its findings and may recommend one or more penalties to the appropriate disciplinary body or official.

When the Commission determines that a person has filed a complaint with knowledge that the  complaint contains one or more false allegations or with reckless disregard for whether the complaint contains false allegations, the complainant will be liable for costs plus reasonable attorney’s fees

incurred by the person complained against. The Department of Legal Affairs may bring a civil action to recover such fees and costs, if they are not paid voluntarily within 30 days.

Dismissal of Complaints At Any Stage of Disposition

The Commission may, at its discretion, dismiss any complaint at any stage of disposition should it determine that the public interest would not be served by proceeding further, in which case the Commission will issue a public report stating with particularity its reasons for the dismissal. [Sec. 112.324(12), Fla. Stat.]

Statute of Limitations

All sworn complaints alleging a violation of the Sunshine Amendment or the Code of Ethics must be filed with the Commission within five years of the alleged violation or other breach of the public trust. Time starts to run on the day AFTER the violation or breach of public trust is committed. The statute of limitations is tolled on the day a sworn complaint is filed with the Commission. If a complaint is filed and the statute of limitations has run, the complaint will be dismissed. [Sec. 112.3231, Fla. Stat.]

EXECUTIVE BRANCH LOBBYING

Any person who, for compensation and on behalf of another, lobbies an agency of the executive branch of state government with respect to a decision in the area of policy or procurement may be required to register as an executive branch lobbyist. Registration is required before lobbying an agency and is renewable annually. In addition, each lobbying firm must file a compensation report with the Commission for each calendar quarter during any portion of which one or more of the firm’s lobbyists were registered to represent a principal. As noted above, no executive branch lobbyist or principal can make, directly or indirectly, and no executive branch agency official or employee who files FORM 1 or FORM 6 can knowingly accept, directly or indirectly, any expenditure made for the purpose of lobbying. [Sec. 112.3215, Fla. Stat.]

Paying an executive branch lobbyist a contingency fee based upon the outcome of any specific executive branch action, and receiving such a fee, is prohibited. A violation of this prohibition is a first degree misdemeanor, and the amount received is subject to forfeiture. This does not prohibit sales people from receiving a commission. [Sec. 112.3217, Fla. Stat.]

Executive branch departments, state universities, community colleges, and water management districts are prohibited from using public funds to retain an executive branch (or legislative branch) lobbyist, although these agencies may use full‐time employees as lobbyists. [Sec. 11.062, Fla. Stat.]

Online registration and filing is available at www.floridalobbyist.gov. Additional information about the executive branch lobbyist registration system may be obtained by contacting the Lobbyist Registrar at the following address:

Executive Branch Lobbyist Registration Room G‐68, Claude Pepper Building 111 W. Madison Street
Tallahassee, FL 32399‐1425 Phone: 850/922‐4987

WHISTLE‐BLOWER’S ACT

In 1986, the Legislature enacted a “Whistle‐blower’s Act” to protect employees of agencies and government contractors from adverse personnel actions in retaliation for disclosing information in a sworn complaint alleging certain types of improper activities. Since then, the Legislature has revised this law to afford greater protection to these employees.
While this language is contained within the Code of Ethics, the Commission has no jurisdiction or authority to proceed against persons who violate this Act. Therefore, a person who has disclosed information alleging improper conduct governed by this law and who may suffer adverse consequences as a result should contact one or more of the following: the Office of the Chief Inspector General in the Executive Office of the Governor; the Department of Legal Affairs; the Florida Commission on Human Relations; or a private attorney. [Sec. 112.3187 ‐ 112.31895, Fla.  Stat.]

ADDITIONAL INFORMATION

As mentioned above, we suggest that you review the language used in each law for a more detailed understanding of Florida’s ethics laws. The “Sunshine Amendment” is Article II, Section 8, of the Florida Constitution. The Code of Ethics for Public Officers and Employees is  contained in Part III   of Chapter 112, Florida Statutes.

Additional information about the Commission’s functions and interpretations of these laws may be found in Chapter 34 of the Florida Administrative Code, where the Commission’s rules are published, and in The Florida Administrative Law Reports, which until 2005 published many of the Commission’s final orders. The Commission’s rules, orders, and opinions also are available at www.ethics.state.fl.us.

If you are a public officer or employee concerned about your obligations under these laws, the staff of the Commission will be happy to respond to oral and written inquiries by providing information about the law, the Commission’s interpretations of the law, and the Commission’s procedures.

TRAINING

Constitutional officers, elected municipal officers, and commissioners of community redevelopment agencies (CRAs) are required to receive a total of four hours training, per calendar year, in the area of ethics, public records, and open meetings. The Commission on Ethics does not track compliance or certify providers.

Visit the training page on the Commission’s website for up‐to‐date rules, opinions, audio/video training, and opportunities for live training conducted by Commission staff. A comprehensive online training course addressing Florida’s Code of Ethics, as well as Sunshine Law, and Public Records Act is available via a link on the Commission’s homepage.

Oath of Office

COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS
OATH OF OFFICE

I, 	, A CITIZEN OF THE STATE OF FLORIDA AND OF THE UNITED STATES OF AMERICA, AND BEING EMPLOYED BY OR AN OFFICER OF
 	   COMMUNITY DEVELOPMENT DISTRICT AND A RECIPIENT OF PUBLIC FUNDS AS SUCH EMPLOYEE OR OFFICER, DO HEREBY SOLEMNLY SWEAR OR AFFIRM THAT I WILL SUPPORT THE CONSTITUTION OF THE UNITED STATES AND OF THE STATE OF FLORIDA.

Board Supervisor
ACKNOWLEDGMENT OF OATH BEING TAKEN STATE OF FLORIDA
COUNTY OF  	

The foregoing oath was administered before me this 	day of 	, 20        , by 		, who personally appeared before me, and is personally known to me or has produced 			as identification, and is the person described in and who took the aforementioned oath as a Member of the Board of Supervisors of 	Community Development District and acknowledged to and before me that he/she took said oath for the purposes therein expressed.

(NOTARY SEAL)

Notary Public, State of Florida

Print Name:  	

Commission No.: 	Expires:  	

Financial Disclosure Form 1

FORM 1		STATEMENT OF			2019	
Please print or type your name, mailing address, agency name, and position below:	FINANCIAL INTERESTS	FOR OFFICE USE ONLY:	
LAST NAME -- FIRST NAME -- MIDDLE NAME :		
MAILING ADDRESS :		
		
CITY :	ZIP :	COUNTY :		
NAME OF AGENCY :		
NAME OF OFFICE OR POSITION HELD OR SOUGHT :		
CHECK ONLY IF  CANDIDATE	OR	 NEW EMPLOYEE OR APPOINTEE		
**** THIS SECTION MUST BE COMPLETED ****
DISCLOSURE PERIOD:
THIS STATEMENT REFLECTS YOUR FINANCIAL INTERESTS FOR CALENDAR YEAR ENDING DECEMBER 31, 2019.

MANNER OF CALCULATING REPORTABLE INTERESTS:
FILERS HAVE THE OPTION OF USING REPORTING THRESHOLDS THAT ARE ABSOLUTE DOLLAR VALUES, WHICH REQUIRES FEWER CALCULATIONS, OR USING COMPARATIVE THRESHOLDS, WHICH ARE USUALLY BASED ON PERCENTAGE VALUES
(see instructions for further details). CHECK THE ONE YOU ARE USING (must check one):
COMPARATIVE (PERCENTAGE) THRESHOLDS	OR	DOLLAR VALUE THRESHOLDS	
PART A -- PRIMARY SOURCES OF INCOME [Major sources of income to the reporting person - See instructions] ( If you have nothing to report, write "none" or "n/a")	
NAME OF SOURCE
OF INCOME	SOURCE'S
ADDRESS	DESCRIPTION OF THE SOURCE'S
PRINCIPAL BUSINESS ACTIVITY	

			
			
PART B -- SECONDARY SOURCES OF INCOME
[Major customers, clients, and other sources of income to businesses owned by the reporting person - See instructions] ( If you have nothing to report, write "none" or "n/a")
NAME OF	NAME OF MAJOR SOURCES	ADDRESS	PRINCIPAL BUSINESS	
BUSINESS ENTITY	OF BUSINESS' INCOME	OF SOURCE	ACTIVITY OF SOURCE	

				
PART C -- REAL PROPERTY [Land, buildings owned by the reporting person - See instructions]
(If you have nothing to report, write "none" or "n/a")	You are not limited to the space on the lines on this form. Attach additional sheets, if necessary.
FILING  INSTRUCTIONS  for when
and where to file this form are located at  the  bottom of  page 2.

INSTRUCTIONS on who must file this form and how to fill it out begin on page 3.	

		





CE FORM 1 - Effective: January 1, 2020	(Continued on reverse side)	PAGE 1

PART D — INTANGIBLE PERSONAL PROPERTY [Stocks, bonds, certificates of deposit, etc. - See instructions]
(If you have nothing to report, write "none" or "n/a")	
TYPE OF INTANGIBLE	BUSINESS ENTITY TO WHICH THE PROPERTY RELATES	

PART E — LIABILITIES [Major debts - See instructions]
(If you have nothing to report, write "none" or "n/a")	
NAME OF CREDITOR	ADDRESS OF CREDITOR	

PART F — INTERESTS IN SPECIFIED BUSINESSES [Ownership or positions in certain types of businesses - See instructions] (If you have nothing to report, write "none" or "n/a")
BUSINESS ENTITY # 1	BUSINESS ENTITY # 2	
		
NAME OF BUSINESS ENTITY			
ADDRESS OF BUSINESS ENTITY			
PRINCIPAL BUSINESS ACTIVITY			
POSITION HELD WITH ENTITY			
I OWN MORE THAN A 5% INTEREST IN THE BUSINESS			
NATURE OF MY OWNERSHIP INTEREST			
PART G — TRAINING
For elected municipal officers required to complete annual ethics training pursuant to section 112.3142, F.S.
	I CERTIFY THAT I HAVE COMPLETED THE REQUIRED TRAINING.	
IF ANY OF PARTS A THROUGH G ARE CONTINUED ON A SEPARATE SHEET, PLEASE CHECK HERE 	
SIGNATURE OF FILER:
Signature:

Date Signed:	CPA or ATTORNEY SIGNATURE ONLY
If a certified public accountant licensed under Chapter 473, or attorney in good standing with the Florida Bar prepared this form for you, he or she must complete the following statement:
I, 	, prepared the CE Form 1 in accordance with Section 112.3145, Florida Statutes, and the instructions to the form. Upon my reasonable knowledge and belief, the disclosure herein is true and correct.

CPA/Attorney Signature:         	

Date Signed:   		
FILING INSTRUCTIONS:
If you were mailed the form by the Commission on Ethics or a County Candidates file this form together with their filing papers.
Supervisor of Elections for your annual disclosure filing, return the MULTIPLE FILING UNNECESSARY: A candidate who files a Form form to that location. To determine what category your position falls 1 with a qualifying officer is not required to file with the Commission under, see page 3 of instructions.	or Supervisor of Elections.
Local officers/employees file  with  the  Supervisor  of  Elections  WHEN TO FILE: Initially, each local officer/employee, state officer,  of the county in which they permanently reside. (If you do not and specified state employee must file within  30  days  of  the permanently reside in Florida, file with the Supervisor of the county date of his or her appointment or of the beginning of employment. where your agency has its headquarters.) Form 1 filers who file with   Appointees who must be confirmed by the Senate must file prior to
the Supervisor of Elections may file by mail or email. Contact your   confirmation, even if that is less than 30 days from the date of their
Supervisor of Elections for the mailing address or email address to appointment.
use. Do not email your form to the Commission on Ethics, it will be
returned.	Candidates must file at the same time they file their qualifying
State officers or specified state employees who file with the papers.
Commission on Ethics may file by mail or email. To file by mail,  Thereafter, file by July 1 following each calendar year in which they  send the completed form to P.O. Drawer 15709, Tallahassee, FL hold their positions.
32317-5709; physical address: 325 John Knox Rd, Bldg E, Ste 200, Finally, file a final disclosure form (Form 1F) within 60 days of Tallahassee, FL 32303. To file with the Commission by email, scan leaving office or employment. Filing a CE Form 1F (Final Statement your completed form and any attachments as a pdf (do not use any of Financial Interests) does not relieve the filer of filing a CE Form 1
other format), send it to CEForm1@leg.state.fl.us and retain a copy if the filer was in his or her position on December 31, 2019.
for your records. Do not file by both mail and email. Choose only one filing method. Form 6s will not be accepted via email.	
CE FORM 1 - Effective: January 1, 2020.	PAGE 2

NOTICE
Annual Statements of Financial Interests are due July 1. If the annual form is not filed or postmarked by September 1, an automatic fine of $25 for each day late will be imposed, up to a maximum penalty of $1,500. Failure to file also can result in removal from public office or employment. [s. 112.3145, F.S.]
In addition, failure to make any required disclosure constitutes grounds for and may be punished by one or more of the following: disqualification from being on the ballot, impeachment, removal or suspension from office or employment, demotion, reduction in salary, reprimand, or a civil penalty not exceeding $10,000. [s. 112.317, F.S.]

WHO MUST FILE FORM 1:	
Elected public officials not serving in a political subdivision of the director of a county, municipality, or other political subdivision; county state and any person appointed to fill a vacancy in such office, unless or municipal attorney; chief county or municipal building inspector; required to file full disclosure on Form 6.	county or municipal water resources coordinator; county or municipal
Appointed members of each board, commission, authority,  pollution control director; county or municipal environmental control  or council having statewide jurisdiction, excluding members of solely director; county or municipal administrator with power to grant or deny advisory bodies, but including judicial nominating commission members; a land development permit; chief of police; fire chief; municipal clerk; Directors of Enterprise Florida, Scripps Florida Funding Corporation, appointed district school superintendent; community college president; and Career Source Florida; and members of the Council on the Social district medical examiner; purchasing agent (regardless of title) having Status of Black Men and Boys; the Executive Director, Governors, the authority to make any purchase exceeding $35,000 for the local and senior managers of Citizens Property Insurance Corporation; governmental unit.
Governors and senior managers of Florida Workers' Compensation Joint		8)	Officers and employees of entities serving as chief administrative Underwriting Association; board members of the Northeast Fla. Regional	officer of a political subdivision.
Transportation Commission; board members of Triumph Gulf Coast, Inc;		9)	Members of governing boards of charter schools operated by a board members of Florida Is For Veterans, Inc.; and members of the	city or other public entity.
Technology Advisory Council within the Agency for State Technology.	10) Employees in the office of the Governor or of a Cabinet member
The Commissioner of Education, members of the State Board	who are exempt from the Career Service System, excluding secretarial, of Education, the Board of Governors, the local Boards of Trustees and	clerical, and similar positions.
Presidents of state universities, and the Florida Prepaid College Board.	11) The following positions in each state department, commission,
Persons elected to office in any political subdivision (such as board, or council: Secretary, Assistant or Deputy Secretary, Executive municipalities, counties, and special districts) and any person appointed Director, Assistant or Deputy Executive Director, and anyone having the to fill a vacancy in such office, unless required to file Form 6.	power normally conferred upon such persons, regardless of title.
Appointed  members  of  the  following  boards,  councils,	12) The following positions in each state department or division: commissions, authorities, or other bodies of county, municipality, school Director, Assistant or Deputy Director, Bureau Chief, and any person district, independent special district, or other political subdivision: the having the power normally conferred upon such persons, regardless of governing body of the subdivision; community college or junior college title.
district boards of trustees; boards having the power to enforce local code	13) Assistant State Attorneys, Assistant Public Defenders, criminal provisions; boards of adjustment; community redevelopment agencies; conflict and civil regional counsel, and assistant criminal conflict and civil planning or zoning boards having the power to recommend, create, or regional counsel, Public Counsel, full-time state employees serving as modify land planning or zoning within a political subdivision, except for counsel or assistant counsel to a state agency, administrative law judges, citizen advisory committees, technical coordinating committees, and and hearing officers.
similar groups who only have the power to make recommendations	14) The Superintendent or Director of a state mental health institute
to planning or zoning boards, and except for representatives of a established for training and research in the mental health field, or any military installation acting on behalf of all military installations within that  major state institution or facility established for corrections, training,
jurisdiction; pension or retirement boards empowered to invest pension treatment, or rehabilitation.
or retirement funds or determine entitlement to or amount of pensions or		15) State agency Business Managers, Finance and Accounting other retirement benefits, and the Pinellas County Construction Licensing Directors, Personnel Officers, Grant Coordinators, and purchasing Board.	agents (regardless of title) with power to make a purchase exceeding
Any appointed member of a local government board who $35,000.
is required to file a statement of financial interests by the appointing		16) The following positions in legislative branch agencies: each authority or the enabling legislation, ordinance, or resolution creating the employee (other than those employed in maintenance, clerical, board.	secretarial, or similar positions and legislative assistants exempted
Persons holding any of these positions in local government: by the presiding officer of their house); and each employee of the mayor; county or city manager; chief administrative employee or finance Commission on Ethics.	
INSTRUCTIONS FOR COMPLETING FORM 1:	
INTRODUCTORY INFORMATION (Top of Form): If your OFFICE OR POSITION HELD OR SOUGHT: The title of
name, mailing address, public agency, and position are already the office or position you hold, are seeking, or held during the printed on the form, you do not need to provide this information disclosure period even if you have since left that position. If you unless it should be changed. To change any of this information, are a candidate for office or are a new employee or appointee, write the correct information on the form, and contact your check the appropriate box.
agency's financial disclosure coordinator. You can find your PUBLIC RECORD: The disclosure form and  everything  coordinator on the Commission on Ethics website: www.ethics. attached to it is a public record. Your Social Security Number state.fl.us.	is not required and you should redact it from any documents
NAME  OF AGENCY:  The  name  of  the  governmental  unit     you file. If you are an active or former officer or employee listed
which you serve or served, by which you are or were employed,  in Section 119.071, F.S., whose home address is exempt from or for which you are a candidate.	disclosure, the Commission will maintain that confidentiality if DISCLOSURE PERIOD: The “disclosure period” for your you submit a written request.
report is the calendar year ending December 31, 2019.	
CE FORM 1 - Effective: January 1, 2020. Incorporated by reference in Rule 34-8.202, F.A.C.	PAGE 3

MANNER OF CALCULATING REPORTABLE INTEREST
Filers have the option of reporting based on either thresholds that are comparative (usually, based on percentage values) or thresholds that are based on absolute dollar values. The instructions on the following pages specifically describe the different thresholds. Check the box that reflects the choice you have made. You must use the type of threshold you have chosen for each part of the form. In other words, if you choose to report based on absolute dollar value thresholds, you cannot use a percentage threshold on any part of the form.
IF YOU HAVE CHOSEN DOLLAR VALUE THRESHOLDS
THE FOLLOWING INSTRUCTIONS APPLY	
PART A — PRIMARY SOURCES OF INCOME	(1) You owned (either directly or indirectly in the form of an equitable [Required by s. 112.3145(3)(b)1, F.S.]	or beneficial interest) more than 5% of the total assets or capital
stock of a business entity (a corporation, partnership, LLC, limited
Part A is intended to require the disclosure of your principal	partnership, proprietorship, joint venture, trust, firm, etc., doing sources of income during the disclosure period. You do not have to	business in Florida); and,
disclose any public salary or public position(s). The income of your	(2) You received more than $5,000 of your gross income during the spouse need not be disclosed; however, if there is joint income to	disclosure period from that business entity.
you and your spouse from property you own jointly (such as interest
or dividends from a bank account or stocks), you should disclose the If your interests and gross income exceeded these thresholds, then for that source of that income if it exceeded the threshold.	business entity you must list every source of income to the business entity
which exceeded 10% of the business entity’s gross income (computed on
Please list in this part of the form the name, address, and the basis of the business entity's most recently completed fiscal year), the principal business activity of each source of your income which source’s address, and the source's principal business activity.
exceeded $2,500 of gross income received by you in your own name
or by any other person for your use or benefit.	Examples:
"Gross income" means the same as it does for income tax	— You are the sole proprietor of a dry cleaning business, from which purposes, even if the income is not actually taxable, such as interest	you received more than $5,000. If only one customer, a uniform rental on tax-free bonds. Examples include: compensation for services,	company, provided more than 10% of your dry cleaning business, you income from business, gains from property dealings, interest, rents,	must list the name of the uniform rental company, its address, and its dividends,  pensions,  IRA distributions,  social security, distributive	principal business activity (uniform rentals).
share of partnership gross income, and alimony, but not child support.	— You are a 20% partner in a partnership that owns a shopping mall
Examples:		and your partnership income exceeded the above thresholds. List each tenant of the mall that provided more than 10% of the partnership's
If  you  were  employed  by  a  company that manufactures	gross income and the tenant's address and principal business activity. computers and received more than $2,500, list the name of the
company, its address, and its principal business activity (computer PART C — REAL PROPERTY
manufacturing).	[Required by s. 112.3145(3)(b)3, F.S.]
If you were a partner in a law firm and your distributive share		In this part, list the location or description of all real property in Florida of partnership gross income exceeded $2,500, list the name of in which you owned directly or indirectly at any time during the disclosure the firm, its address, and its principal business activity (practice of period in excess of 5% of the property’s value. You are not required to list law).	your residences. You should list any vacation homes if you derive income
If you were the sole proprietor of a retail gift business and your from them.
gross income from the business exceeded $2,500, list the name		Indirect ownership includes situations where you are a beneficiary of a of the business, its address, and its principal business activity trust that owns the property, as well as situations where you own more than (retail gift sales).	5% of a partnership or corporation that owns the property. The value of the
If you received income from investments in stocks and bonds, property may be determined by the most recently assessed value for tax
list each individual company from which you derived more than purposes, in the absence of a more current appraisal.
$2,500. Do not aggregate all of your investment income.	The location or description of the property should be sufficient to
If more than $2,500 of your gross income was gain from the enable anyone who looks at the form to identify the property. A street sale of property (not just the selling price), list as a source of address should be used, if one exists.
income the purchaser’s name, address and principal business
activity. If the purchaser’s identity is unknown, such as where PART D — INTANGIBLE PERSONAL PROPERTY
securities listed on an exchange are sold through a brokerage	[Required by s. 112.3145(3)(b)3, F.S.]
firm, the source of income should be listed as "sale of (name of		Describe any intangible personal property that, at any time during the company) stock," for example.	disclosure period, was worth more than $10,000 and state the business
If more than $2,500 of your gross income was in the form	entity to which the property related. Intangible personal property includes
of interest from one particular financial institution (aggregating	things such as cash on hand, stocks, bonds, certificates of deposit, vehicle interest from all CD’s, accounts, etc., at that institution), list the	leases, interests in businesses, beneficial interests in trusts, money owed name of the institution, its address, and its principal business	you, Deferred Retirement Option Program (DROP) accounts, the Florida activity.	Prepaid College Plan, and bank accounts. Intangible personal property also includes investment products held in IRAs, brokerage accounts, and
PART B — SECONDARY SOURCES OF INCOME	the Florida College Investment Plan. Note that the product contained in
[Required by s. 112.3145(3)(b)2, F.S.]		a brokerage account, IRA, or the Florida College Investment Plan is your asset—not the account or plan itself. Things like automobiles and houses
This part is intended to require the disclosure of major customers, you own, jewelry, and paintings are not intangible property. Intangibles clients, and other sources of income to businesses in which you own an relating to the same business entity may be aggregated; for example, CDs interest. It is not for reporting income from second jobs. That kind of income and savings accounts with the same bank. Property owned as tenants by should be reported in Part A "Primary Sources of Income," if it meets the the entirety or as joint tenants with right of survivorship should be valued at reporting threshold. You will not have anything to report unless, during the 100%. The value of a leased vehicle is the vehicle’s present value minus disclosure period:	the lease residual (a number found on the lease document).	
CE FORM 1 - Effective: January 1, 2020. Incorporated by reference in Rule 34-8.202, F.A.C..	PAGE 4

PART E — LIABILITIES
[Required by s. 112.3145(3)(b)4, F.S.]
List the name and address of each creditor to whom you owed more than $10,000 at any time during the disclosure period. The amount of the liability of a vehicle lease is the sum of any past-due payments and all unpaid prospective lease payments. You are not required to list the amount of any debt. You do not have to disclose credit card and retail installment accounts, taxes owed (unless reduced to a judgment), indebtedness on a life insurance policy owed to the company of issuance, or contingent liabilities. A “contingent liability” is one that will become an actual liability only when one or more future events occur or fail to occur, such as where you are liable only as a guarantor, surety, or endorser on a promissory note. If you are a “co-maker” and are jointly liable or jointly and severally liable, then it is not a contingent liability.
PART F — INTERESTS IN SPECIFIED BUSINESSES
[Required by s. 112.3145(6), F.S.]
The types of businesses covered in this disclosure include: state and federally chartered banks; state and federal savings and loan associations; cemetery companies; insurance companies; mortgage companies; credit unions; small loan companies; alcoholic beverage licensees; pari-mutuel wagering companies, utility companies, entities controlled by the Public Service Commission; and entities granted a franchise to operate by either a city or a county government.

Disclose in this part the fact that you owned during the disclosure period an interest in, or held any of certain positions with the types of businesses listed above. You must make this disclosure if you own or owned (either directly or indirectly in the form of an equitable or beneficial interest) at any time during the disclosure period more than 5% of the total assets or capital stock of one of the types of business entities listed above. You also must complete this part of the form for each of these types of businesses for which you are, or were at any time during the disclosure period, an officer, director, partner, proprietor, or agent (other than a resident agent solely for service of process).
If you have or held such a position or ownership interest in one of these types of businesses, list the name of the business, its address and principal business activity, and the position held with the business (if any). If you own(ed) more than a 5% interest in the business, indicate that fact and describe the nature of your interest.
PART G — TRAINING CERTIFICATION
[Required by s. 112.3142, F.S.]
If you are a Constitutional or elected municipal officer whose service began before March 31 of the year for which you are filing, you are required to complete four hours of ethics training which addresses Article II, Section 8 of the Florida Constitution, the Code of Ethics for Public Officers and Employees, and the public records and open meetings laws of the state. You are required to certify on this form that you have taken such training.
(End of Dollar Value Thresholds Instructions.)

IF YOU HAVE CHOSEN COMPARATIVE (PERCENTAGE) THRESHOLDS THE FOLLOWING INSTRUCTIONS APPLY	
PART A — PRIMARY SOURCES OF INCOME	more than 5% of your gross income. Do not aggregate all of [Required by s. 112.3145(3)(a)1, F.S.]	your investment income.
Part A is intended to require the disclosure of your principal	— If more than 5% of your gross income was gain from the sale sources of income during the disclosure period. You do not have	of property (not just the selling price), list as a source of income
to disclose any public salary or public position(s), but income from	the purchaser’s name, address, and principal business activity.
these public sources should be included when calculating your gross	If the purchaser's identity is unknown, such as where securities income for the disclosure period. The income of your spouse need	listed on an exchange are sold through a brokerage firm, the not be disclosed; however, if there is joint income to you and your	source of income should be listed as "sale of (name of company) spouse from property you own jointly (such as interest or dividends	stock," for example.
from a bank account or stocks), you should include all of that income	— If more than 5% of your gross income was in the form of
when calculating your gross income and disclose the source of that		interest from one particular financial institution (aggregating income if it exceeded the threshold.		interest from all CD’s, accounts, etc., at that institution), list the Please list in this part of the form the name, address, and	name of the institution, its address, and its principal business
principal business activity of each source of your income which	activity.
exceeded 5% of the gross income received by you in your own name PART B — SECONDARY SOURCES OF INCOME
or by any other person for your benefit or use during the disclosure
period.	[Required by s. 112.3145(3)(a)2, F.S.]
"Gross income" means the same as it does for income tax	This part is intended to require the disclosure of major customers, purposes, even if the income is not actually taxable, such as interest clients, and other sources of income to businesses in which you own on tax-free bonds. Examples include: compensation for services, an interest. It is not for reporting income from second jobs. That kind income from business, gains from property dealings, interest, rents, of income should be reported in Part A, "Primary Sources of Income," dividends, pensions, IRA distributions, social security, distributive if it meets the reporting threshold. You will not have anything to report share of partnership gross income, and alimony, but not child support. unless during the disclosure period:
Examples:	(1)  You owned (either directly or indirectly in the form of an
If  you  were  employed  by  a  company that manufactures	equitable or beneficial interest) more than 5% of the total assets computers and received more than 5% of your gross income	or capital stock of a business entity (a corporation, partnership, from the company,  list the name of the company,  its address,	LLC, limited partnership, proprietorship, joint venture, trust, firm,
and its principal business activity (computer manufacturing).	etc., doing business in Florida); and,
(2) You received more than 10% of your gross income from that
If you were a partner in a law firm and your distributive share	business entity; and,
of partnership gross income exceeded 5% of your gross income,	(3) You received more than $1,500 in gross income from that then list the name of the firm, its address, and its principal	business entity.
business activity (practice of law).
If you were the sole proprietor of a retail gift business and If your interests and gross income exceeded these thresholds, then your gross income from the business exceeded 5% of your  for that business entity you must list every source of income to the total gross income, list the name of the business, its address, business entity which exceeded 10% of the business entity’s gross and its principal business activity (retail gift sales).	income (computed on the basis of the business entity’s most recently
completed  fiscal  year),  the  source’s  address,  and  the source’s
If you received income from investments in stocks and	principal business activity. bonds, list each individual company from which you derived	

Examples:	PART E — LIABILITIES
— You are the sole proprietor of a dry cleaning business, from	[Required by s. 112.3145(3)(b)4, F.S.]
which you received more than 10% of your gross income—an	List the name and address of each creditor to whom you owed amount that was more than $1,500. If only one customer, a any amount that, at any time during the disclosure period, exceeded uniform rental company, provided more than 10% of your dry your net worth. You are not required to list the amount of any debt cleaning business, you must list the name of the uniform rental  or your net worth. You do not have to disclose: credit card and retail
company, its address, and its principal business activity (uniform  installment accounts, taxes owed (unless reduced to a judgment),
rentals).	indebtedness on a life insurance policy owed to the company of
— You are a 20% partner in a partnership that owns a shopping issuance, or contingent liabilities. A “contingent liability” is one mall and your partnership income exceeded the  thresholds  that will become an actual liability only when one or more future  listed above. You should list each tenant of the mall that events occur or fail to occur, such as where you are liable only as provided more than 10% of the partnership’s gross income, and a guarantor, surety, or endorser on a promissory note. If you are a the tenant’s address and principal business activity.	“co-maker” and are jointly liable or jointly and severally liable, it is not
a contingent liability.
PART C — REAL PROPERTY		Calculations: To determine whether the debt exceeds your [Required by s. 112.3145(3)(a)3, F.S.]	net worth, total all of your liabilities (including promissory notes,

In this part, list the location or description of all real property in Florida in which you owned directly or indirectly at any time during the disclosure period in excess of 5% of the property’s value. You are not required to list your residences. You should list any vacation homes, if you derive income from them.
Indirect ownership includes situations where you are a beneficiary of a trust that owns the property, as well as situations where you own more than 5% of a partnership or corporation that owns the property. The value of the property may be determined by the most recently assessed value for tax purposes, in the absence of a more current appraisal.
The location or description of the property should be sufficient to enable anyone who looks at the form to identify the property. A street address should be used, if one exists.

mortgages, credit card debts, judgments against you, etc.). The
amount of the liability of a vehicle lease is the sum of any past-due payments and all unpaid prospective lease payments. Subtract the sum total of your liabilities from the value of all your assets   as calculated above for Part D. This is your “net worth.” List each creditor to whom your debt exceeded this amount unless it is one of the types of indebtedness listed in the paragraph above (credit card and retail installment accounts, etc.). Joint liabilities with others for which you are “jointly and severally liable,” meaning that you may be liable for either your part or the whole of the obligation, should be included in your calculations at 100% of the amount owed.
Example: You owe $15,000 to a bank for student loans, $5,000 for credit card debts, and $60,000 (with spouse) to a savings and loan for a home mortgage. Your home (owned by you and your spouse) is worth $80,000 and your other property is worth

PART D — INTANGIBLE PERSONAL PROPERTY	$20,000. Since your net worth is $20,000 ($100,000 minus

[Required by s. 112.3145(3)(a)3, F.S.]
Describe any intangible personal property that, at any time

$80,000), you must report only the name and address of the savings and loan.

during the disclosure period, was worth more than 10% of your PART F — INTERESTS IN SPECIFIED BUSINESSES
total assets, and state the business entity to which the property	[Required by s. 112.3145, F.S.] related. Intangible personal property includes things such as cash
on hand, stocks, bonds, certificates of deposit, vehicle leases,	The types of businesses covered in this disclosure include: interests in businesses, beneficial interests in trusts, money owed state and federally chartered banks; state and federal savings and you, Deferred  Retirement  Option  Program  (DROP)  accounts,  loan  associations;  cemetery  companies;  insurance  companies; the Florida Prepaid College Plan, and bank accounts. Intangible mortgage companies; credit unions; small loan companies; alcoholic personal property also includes investment products held in IRAs, beverage licensees; pari-mutuel wagering companies, utility brokerage accounts, and the Florida College  Investment  Plan.  companies, entities controlled by the Public Service Commission; Note that the product contained in a brokerage account, IRA, or the and entities granted a franchise to operate by either a city or a Florida College Investment Plan is your asset—not the account or county government.
plan itself. Things like automobiles and houses you own, jewelry,	Disclose  in  this  part  the  fact  that  you  owned  during the
and paintings are not intangible property. Intangibles relating to the disclosure period an interest in, or held any of certain positions same business entity may be aggregated; for example, CD’s and with, the types of businesses listed above.  You  are  required savings accounts with the same bank.	to make this disclosure if you own or owned (either directly or
Calculations: To determine whether the intangible property indirectly in the form of an equitable or beneficial interest) at any exceeds 10% of your total assets, total the fair market value of   time during the disclosure period more than 5% of the total assets    all of your assets (including real property, intangible property, and or capital stock of one of the types of business entities listed above. tangible personal property such as jewelry, furniture, etc.). When You also must complete this part of the form for each of these types making this calculation, do not subtract any liabilities (debts) that  of businesses for which you are, or were at any time during the   may relate to the property. Multiply the total figure by 10% to arrive disclosure period, an officer, director, partner, proprietor, or agent at the disclosure threshold. List only the intangibles that exceed (other than a resident agent solely for service of process).
this threshold amount. The value of a leased vehicle is the vehicle’s	If you have or held such a position or ownership interest in
present value minus the lease residual (a number which can be one of these types of businesses, list the name of the business, its found on the lease document). Property that is only jointly owned address and principal business activity, and the position held with property should be valued according to the percentage of your the business (if any). If you own(ed) more than a 5% interest in the  joint ownership. Property owned as tenants by the entirety or as business, indicate that fact and describe the nature of your interest. joint tenants with right of survivorship should be valued at 100%.
None of your calculations or the value of the property have to be PART G — TRAINING CERTIFICATION
disclosed on the form.

Example: You own 50% of the stock of a small corporation

[Required by s. 112.3142, F.S.]

that is worth $100,000, the estimated fair market value of	If you are a Constitutional or elected municipal officer whose your home and other property (bank accounts, automobile, service began before March 31 of the year for which you are filing, furniture,  etc.)  is  $200,000. As  your  total  assets  are  worth     you are required to complete four hours of ethics training  which
$250,000, you must disclose intangibles worth over $25,000.  addresses Article II, Section 8 of the Florida Constitution, the Code
Since the value of the stock exceeds this threshold, you of Ethics for Public Officers and Employees, and the public records should list “stock” and the name of the corporation. If your and open meetings laws of the state. You are required to certify on accounts with a particular bank exceed $25,000, you should this form that you have taken such training.
list “bank accounts” and bank’s name.	End of Percentage Thresholds Instructions.)

IRS Form W-9

Form W-9 (Rev. October 2018) Department of the Treasury Internal Revenue Service	Request for Taxpayer Identification Number and Certification
a Go to www.irs.gov/FormW9 for instructions and the latest information.				
Giv req sen	
e Form to the uester. Do not d to the IRS.	
1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.	
2 Business name/disregarded entity name, if different from above	
Print or type.
See Specific Instructions on page 3.	3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the following seven boxes.

Individual/sole proprietor or	C Corporation	S Corporation	Partnership	Trust/estate single-member LLC

Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) a  	
Note: Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that is disregarded from the owner should check the appropriate box for the tax classification of its owner.
Other (see instructions) a	4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3):

Exempt payee code (if any)

Exemption from FATCA reporting code (if any)

(Applies to accounts maintained outside the U.S.)	
	5 Address (number, street, and apt. or suite no.) See instructions.	Requester’s name and address (optional)	
6 City, state, and ZIP code	
7 List account number(s) here (optional)	
Part I	Taxpayer Identification Number (TIN)								
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a	Social security number	
			–			–	

	Employer identification number		
			–									
  Part II 	Certification												

TIN, later.	or
Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Number To Give the Requester for guidelines on whose number to enter.

Under penalties of perjury, I certify that:
The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and
I am a U.S. citizen or other U.S. person (defined below); and
The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.

Sign Here

Signature of
U.S. person a

Date a

General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.
Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9.
Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following.
Form 1099-INT (interest earned or paid)

Form 1099-DIV (dividends, including those from stocks or mutual funds)
Form 1099-MISC (various types of income, prizes, awards, or gross proceeds)
Form 1099-B (stock or mutual fund sales and certain other transactions by brokers)
Form 1099-S (proceeds from real estate transactions)
Form 1099-K (merchant card and third party network transactions)
Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition)
Form 1099-C (canceled debt)
Form 1099-A (acquisition or abandonment of secured property)
Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.
If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later.

Cat. No. 10231X	Form W-9 (Rev. 10-2018)

By signing the filled-out form, you:
Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),
Certify that you are not subject to backup withholding, or
Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income, and
Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting, later, for further information.
Note: If you are a U.S. person and a requester gives you a form other than Form W-9 to request your TIN, you must use the requester’s form if it is substantially similar to this Form W-9.
Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are:
An individual who is a U.S. citizen or U.S. resident alien;
A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States;
An estate (other than a foreign estate); or
A domestic trust (as defined in Regulations section 301.7701-7).
Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax under section 1446 on any foreign partners’ share of effectively connected taxable income from such business. Further, in certain cases where a Form W-9 has not been received, the rules under section 1446 require a partnership to presume that a partner is a foreign person, and pay the section 1446 withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your
U.S. status and avoid section 1446 withholding on your share of partnership income.
In the cases below, the following person must give Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States.
In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the entity;
In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally, the U.S. grantor or other U.S. owner of the grantor trust and not the trust; and
In the case of a U.S. trust (other than a grantor trust), the U.S. trust (other than a grantor trust) and not the beneficiaries of the trust.
Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person, do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities).
Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a “saving clause.” Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the payee has otherwise become a U.S. resident alien for tax purposes.
If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items.
The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien.
The treaty article addressing the income.
The article number (or location) in the tax treaty that contains the saving clause and its exceptions.
The type and amount of income that qualifies for the exemption from tax.
Sufficient facts to justify the exemption from tax under the terms of the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship income would attach to Form
W-9 a statement that includes the information described above to support that exemption.
If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form 8233.
Backup Withholding
What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 24% of such payments. This is called “backup withholding.” Payments that may be subject to backup withholding include interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third party network transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding.
You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return.
Payments you receive will be subject to backup withholding if:
You do not furnish your TIN to the requester,
You do not certify your TIN when required (see the instructions for Part II for details),
The IRS tells the requester that you furnished an incorrect TIN,
The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only), or
You do not certify to the requester that you are not subject to backup withholding under 4 above (for reportable interest and dividend accounts opened after 1983 only).
Certain payees and payments are exempt from backup withholding. See Exempt payee code, later, and the separate Instructions for the Requester of Form W-9 for more information.
Also see Special rules for partnerships, earlier.
What is FATCA Reporting?
The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all United States account holders that are specified United States persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code, later, and the Instructions for the Requester of Form
W-9 for more information.
Updating Your Information
You must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you no longer are tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account; for example, if the grantor of a grantor trust dies.
Penalties
Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.
Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.
Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties.
Specific Instructions
Line 1
You must enter one of the following on this line; do not leave this line blank. The name should match the name on your tax return.
If this Form W-9 is for a joint account (other than an account maintained by a foreign financial institution (FFI)), list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9. If you are providing Form W-9 to an FFI to document a joint account, each holder of the account that is a U.S. person must provide a Form W-9.
Individual. Generally, enter the name shown on your tax return. If you have changed your last name without informing the Social Security Administration (SSA) of the name change, enter your first name, the last name as shown on your social security card, and your new last name.
Note: ITIN applicant: Enter your individual name as it was entered on your Form W-7 application, line 1a. This should also be the same as the name you entered on the Form 1040/1040A/1040EZ you filed with your application.
Sole proprietor or single-member LLC. Enter your individual name as shown on your 1040/1040A/1040EZ on line 1. You may enter your business, trade, or “doing business as” (DBA) name on line 2.
Partnership, LLC that is not a single-member LLC, C corporation, or S corporation. Enter the entity's name as shown on the entity's tax return on line 1 and any business, trade, or DBA name on  line 2.
Other entities. Enter your name as shown on required U.S. federal tax documents on line 1. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade, or DBA name on line 2.
Disregarded entity. For U.S. federal tax purposes, an entity that is disregarded as an entity separate from its owner is treated as a “disregarded entity.” See Regulations section 301.7701-2(c)(2)(iii). Enter the owner's name on line 1. The name of the entity entered on line 1 should never be a disregarded entity. The name on line 1 should be the name shown on the income tax return on which the income should be reported. For example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a single owner that is a U.S. person, the U.S. owner's name is required to be provided on line 1. If  the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's name on line 2, “Business name/disregarded entity name.” If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN.
Line 2
If you have a business name, trade name, DBA name, or disregarded entity name, you may enter it on line 2.
Line 3
Check the appropriate box on line 3 for the U.S. federal tax  classification of the person whose name is entered on line 1. Check only one box on line 3.

IF the entity/person on line 1 is a(n) . . .	THEN check the box for . . .	
Corporation	Corporation	
Individual
Sole proprietorship, or
Single-member limited liability company (LLC) owned by an individual and disregarded for U.S. federal tax purposes.	Individual/sole proprietor or single- member LLC	
LLC treated as a partnership for
U.S. federal tax purposes,
LLC that has filed Form 8832 or 2553 to be taxed as a corporation, or
LLC that is disregarded as an entity separate from its owner but the owner is another LLC that is not disregarded for U.S. federal tax purposes.	Limited liability company and enter the appropriate tax classification. (P= Partnership; C= C corporation; or S= S corporation)	
Partnership	Partnership	
Trust/estate	Trust/estate	
Line 4, Exemptions
If you are exempt from backup withholding and/or FATCA reporting, enter in the appropriate space on line 4 any code(s) that may apply to you.
Exempt payee code.
Generally, individuals (including sole proprietors) are not exempt from backup withholding.
Except as provided below, corporations are exempt from backup withholding for certain payments, including interest and dividends.
Corporations are not exempt from backup withholding for payments made in settlement of payment card or third party network transactions.
Corporations are not exempt from backup withholding with respect to attorneys’ fees or gross proceeds paid to attorneys, and corporations that provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MISC.
The following codes identify payees that are exempt from backup withholding. Enter the appropriate code in the space in line 4.
1—An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2)
2—The United States or any of its agencies or instrumentalities 3—A state, the District of Columbia, a U.S. commonwealth or
possession, or any of their political subdivisions or instrumentalities
4—A foreign government or any of its political subdivisions, agencies, or instrumentalities
5—A corporation
6—A dealer in securities or commodities required to register in the United States, the District of Columbia, or a U.S. commonwealth or possession
7—A futures commission merchant registered with the Commodity Futures Trading Commission
8—A real estate investment trust
9—An entity registered at all times during the tax year under the Investment Company Act of 1940
10—A common trust fund operated by a bank under section 584(a) 11—A financial institution
12—A middleman known in the investment community as a nominee or custodian
13—A trust exempt from tax under section 664 or described in section 4947

The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13.

IF the payment is for . . .	THEN the payment is exempt for . . .	
Interest and dividend payments	All exempt payees except for 7	
Broker transactions	Exempt payees 1 through 4 and 6 through 11 and all C corporations. S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired prior to 2012.	
Barter exchange transactions and patronage dividends	Exempt payees 1 through 4	
Payments over $600 required to be reported and direct sales over
$5,0001	Generally, exempt payees 1 through 52	
Payments made in settlement of payment card or third party network transactions	Exempt payees 1 through 4	
1 See Form 1099-MISC, Miscellaneous Income, and its instructions.
2 However, the following payments made to a corporation and reportable on Form 1099-MISC are not exempt from backup
withholding: medical and health care payments, attorneys’ fees, gross proceeds paid to an attorney reportable under section 6045(f), and payments for services paid by a federal executive agency.
Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside   of the United States by certain foreign financial institutions. Therefore, if you are only submitting this form for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form W-9 with “Not Applicable” (or any similar indication) written or printed on the line for a FATCA exemption code.
A—An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(a)(37)
B—The United States or any of its agencies or instrumentalities C—A state, the District of Columbia, a U.S. commonwealth or
possession, or any of their political subdivisions or instrumentalities
D—A corporation the stock of which is regularly traded on one or more established securities markets, as described in Regulations section 1.1472-1(c)(1)(i)
E—A corporation that is a member of the same expanded affiliated group as a corporation described in Regulations section 1.1472-1(c)(1)(i)
F—A dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any state
G—A real estate investment trust
H—A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940
I—A common trust fund as defined in section 584(a) J—A bank as defined in section 581
K—A broker
L—A trust exempt from tax under section 664 or described in section 4947(a)(1)

M—A tax exempt trust under a section 403(b) plan or section 457(g) plan
Note: You may wish to consult with the financial institution requesting this form to determine whether the FATCA code and/or exempt payee code should be completed.
Line 5
Enter your address (number, street, and apartment or suite number). This is where the requester of this Form W-9 will mail your information returns. If this address differs from the one the requester already has on file, write NEW at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records.
Line 6
Enter your city, state, and ZIP code.
Part I. Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification number (ITIN). Enter it in the social security number box. If you do not have an ITIN, see How to get a TIN below.
If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN.
If you are a single-member LLC that is disregarded as an entity separate from its owner, enter the owner’s SSN (or EIN, if the owner has one). Do not enter the disregarded entity’s EIN. If the LLC is classified as a corporation or partnership, enter the entity’s EIN.
Note: See What Name and Number To Give the Requester, later, for further clarification of name and TIN combinations.
How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local SSA office or get this form online at www.SSA.gov. You may also get this form by calling 1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/Businesses and clicking on Employer Identification Number (EIN) under Starting a Business. Go to www.irs.gov/Forms to view, download, or print Form W-7 and/or Form SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and have Form W-7 and/or SS-4 mailed to you within 10 business days.
If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and write “Applied For” in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until  you provide your TIN to the requester.
Note: Entering “Applied For” means that you have already applied for a TIN or that you intend to apply for one soon.
Caution: A disregarded U.S. entity that has a foreign owner must use the appropriate Form W-8.
Part II. Certification
To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9. You may be requested to sign by the withholding agent even if item 1, 4, or 5 below indicates otherwise.
For a joint account, only the person whose TIN is shown in Part I should sign (when required). In the case of a disregarded entity, the person identified on line 1 must sign. Exempt payees, see Exempt payee code, earlier.
Signature requirements. Complete the certification as indicated in items 1 through 5 below.

Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983. You must give your correct TIN, but you do not have to sign the certification.
Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing  your correct TIN to the requester, you must cross out item 2 in the certification before signing the form.
Real estate transactions. You must sign the certification. You may cross out item 2 of the certification.
Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. “Other payments” include payments made in the course of the requester’s trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to corporations), payments to a nonemployee for services, payments made in settlement of payment card and third party network transactions, payments to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations).
Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), ABLE accounts (under section 529A), IRA, Coverdell ESA, Archer MSA or HSA contributions or distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification.

For this type of account:	Give name and SSN of:	
1. Individual	The individual	
2. Two or more individuals (joint account) other than an account maintained by an FFI	The actual owner of the account or, if combined funds, the first individual on
the account1	
3. Two or more U.S. persons
(joint account maintained by an FFI)	Each holder of the account	
4. Custodial account of a minor (Uniform Gift to Minors Act)	The minor2	
5. a. The usual revocable savings trust (grantor is also trustee)
b. So-called trust account that is not a legal or valid trust under state law	The grantor-trustee1 The actual owner1	
6. Sole proprietorship or disregarded entity owned by an individual	The owner3	
7. Grantor trust filing under Optional Form 1099 Filing Method 1 (see Regulations section 1.671-4(b)(2)(i) (A))	The grantor*	
For this type of account:	Give name and EIN of:	
Disregarded entity not owned by an individual
A valid trust, estate, or pension trust
Corporation or LLC electing corporate status on Form 8832 or Form 2553
Association, club, religious, charitable, educational, or other tax- exempt organization
Partnership or multi-member LLC
A broker or registered nominee	The owner	
	Legal entity4	
	The corporation	
	
The organization	
	
The partnership	
	The broker or nominee	

What Name and Number To Give the Requester

For this type of account:	Give name and EIN of:	
14. Account with the Department of	The public entity	
Agriculture in the name of a public		
entity (such as a state or local		
government, school district, or		
prison) that receives agricultural		
program payments		
15. Grantor trust filing under the Form	The trust	
1041 Filing Method or the Optional		
Form 1099 Filing Method 2 (see		
Regulations section 1.671-4(b)(2)(i)(B))		
1 List first and circle the name of the person whose number you furnish. If only one person on a joint account has an SSN, that person’s number must be furnished.
2 Circle the minor’s name and furnish the minor’s SSN.
3 You must show your individual name and you may also enter your business or DBA name on the “Business name/disregarded entity”   name line. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN.
4 List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) Also see Special rules for partnerships, earlier.
*Note: The grantor also must provide a Form W-9 to trustee of trust.
Note: If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.
Secure Your Tax Records From Identity Theft
Identity theft occurs when someone uses your personal information such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.
To reduce your risk:
Protect your SSN,
Ensure your employer is protecting your SSN, and
Be careful when choosing a tax preparer.
If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.
If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Theft Hotline at 1-800-908-4490 or submit Form 14039.
For more information, see Pub. 5027, Identity Theft Information for Taxpayers.
Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common act is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request personal detailed information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.
If you receive an unsolicited email claiming to be from the IRS,  forward this message to phishing@irs.gov. You may also report misuse of the IRS name, logo, or other IRS property to the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or report them at www.ftc.gov/complaint. You can contact the FTC at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338). If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027.
Visit www.irs.gov/IdentityTheft to learn more about identity theft and how to reduce your risk.

Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons (including federal agencies) who are required to file information returns with the IRS to report interest, dividends, or certain other income paid to you; mortgage interest you paid; the acquisition or abandonment of secured property; the cancellation of debt; or contributions you made to an IRA, Archer MSA, or HSA. The person collecting this form uses the information on the form to file information returns with the IRS, reporting the above information.
Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their laws. The information also may be disclosed to other countries under a treaty, to federal and state agencies to enforce civil and criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or   not you are required to file a tax return. Under section 3406, payers  must generally withhold a percentage of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to the payer. Certain penalties may also apply for providing false or fraudulent information.

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2021-03, Electing Officers

RESOLUTION  2021-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VILLAGES OF WESTPORT COMMUNITY  DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT
DISTRICT (hereinafter the “District”) is a local unit  of  special-purpose  government  created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, pursuant to Section 190.006(6), Florida Statutes, as soon as practicable after each election or appointment to the Board of Supervisors (the “Board”), the Board shall organize by electing one of its members as chair and by electing a secretary, and such other officers as the Board may deem necessary.

NOW, THEREFORE, BE  IT  RESOLVED  BY  THE  BOARD  OF SUPERVISORS OF THE VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT
Section 1. 	is elected Chairman.
Section 2. 	is elected Vice Chairman. Section 3. 		is elected Secretary.
 	is   elected  Assistant Secretary.
 	is   elected  Assistant Secretary.
 	is   elected  Assistant Secretary.
 	is   elected  Assistant Secretary.

Section 4. 	_is elected Treasurer.

Section 5. 	_is elected as Assistant Treasurer.

Section 6.	All resolutions or parts of Resolutions in conflict herewith are  hereby repealed to the extent of such conflict.

Section 7.	This   Resolution  shall   become	effective immediately upon its adoption.

PASSED AND ADOPTED THIS DAY of January, 2021

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT
ATTEST:	DISTRICT

Secretary/Assistant  Secretary	Chairman/Vice-Chairman

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Consideration of Minutes of the October 23, 2020 Special Board of Supervisors’ Meeting

VILLAGES OF  WESTPORT COMMUNITY DEVELOPMENT DISTRICT
BOARD OF SUPERVISORS’ MEETING MINUTES
Friday, October 23, 2020
2:00 p.m.
Via conference call due to the COVID-19 Executive Order 20-246

Present and constituting a quorum via speakerphone:

Kelly McCarrick	Chairperson	(via phone)	
Andy Hagan	Vice Chairperson	(via phone)	
James Stowers	Assistant Secretary	(via phone)	
Henry Simmons	Assistant Secretary	(joined in progress via phone)	
Syron Stewart	Assistant Secretary	(joined in progress via phone)	

Also present were:

Vivian Carvalho	District Manager-PFM Group Consulting, LLC	(via phone)
Venessa Ripoll	Assistant District Manager- PFM Group Consulting, LLC (via phone)
Wes Haber	District Counsel- Hopping Green & Sams	(via phone)
Neal Brockmeier	District Engineer- Stantec	(via phone)
Mike Veazey	Project Manager- ICI Homes	(via phone)
Various Audience Members Present	(via phone)

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
The meeting was called to order by Ms. Carvalho at 2:03 PM and roll call was initiated. Present via speakerphone are the following Board Members: Kelly McCarrick, Andy Hagan, and James Stowers. Others in attendance are listed above.

Public Comment Period

There were not public comments at this time.

Discussion regarding Executive Orders 20-246

via teleconference and it is supposed to expire as of 12:01 a.m. November 1, 2020.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of the Minutes of the July 10, 2020 Board of Supervisors Meeting

The Board reviewed the Minutes of the July 10, 2020 Board of Supervisors’ Meeting.

On MOTION by Ms. McCarrick, seconded by Mr. Hagan, with all those in favor, the Board approved the Minutes of the July 10, 2020 Board of Supervisors’ Meeting.

Homeowner Virginia Meredith joined the meeting in progress via phone.

Consideration of Resolution 2021- 01, Authorizing Disbursement of Funds Resolution

Ms. Stewart joined the meeting in progress via phone at 2:07 p.m.

Ms. Carvalho explained the Resolution is a standard Resolution the District Manager has among the Districts they manage. If there are items that need to come before the Board in between Board Meetings this Resolution gives the ability for the District Manager as well as the Chair and Vice Chair to sign off on any expenses not to exceed $5,000.00.

Ms. Stewart asked if this will apply to situations such as the Community Event planned for November. She sent out emails requesting funds pertaining to the November event. Ms. Carvalho stated if the event was preapproved by the Board for a certain amount  then this doesn’t need to be in place for that but if it is in addition to something that was previously approved then this could be a means of how the District could proceed with the event. Ms. Carvalho asked Ms. Stewart which event she is referring to. Ms. Stewart stated she is referring to the Craft Fair coming up on November 25, 2020 and Mr. Veazey made a suggestion as  to how it should be handled but his plan is not the same  as hers and she needs funding for the Craft Fair. She requested $2,000.00. Ms. McCarrick stated the District has a line item for Community Events and Resolution 2021- 01 refers mainly to emergency repairs, Heath & Safety, or emergency services in the Budget. Ms. Carvalho stated this Resolution is separate from the Community Events. There were no additional questions regarding the Resolution so Ms. Carvalho requested a motion to approve Resolution 2021-01.

On MOTION by Mr. Hagan, seconded by Mr. Stowers, with all those in favor, the Board approved Resolution 2021-01, Authorizing Disbursement of Funds Resolution.

A discussion took place about the upcoming Craft Fair on November 25, 2020. Ms. Carvalho asked Mr. Veazey if he received all the information necessary to proceed with processing payment or is there something else needed in order to proceed with the Community Event. Mr. Veazey stated he spoke with Ms. Stewart last week, but he hasn’t seen any budget or request for CDD funds. Ms. Stewart stated the first email she sent was asking how she would request such funds and it was the first email M r. Veazey responded to and they did discuss the Bounce Houses and she was still in the process of collecting figures for submission but she wants to use the money budgeted for Community Event for this particular occasion. Ms. McCarrick asked Ms. Stewart if she had a not to exceed number or if it was the total line item in the Budget. Ms. Stewart stated the list she put together so far comes to about $1,425.00. She made arrangements for trucks which are free but she is trying to do a slide house not a bounce house because of COVID-19 to regulate social distancing. She is looking to have people in costume taking photos with children. Ms. Carvalho stated the Board can approve a not to exceed $1,500.00 for the event and Ms. Stewart can work with PFM directly to get checks to pay for the various services. The District would have to confirm if the funds are CDD eligible to be paid. Mr. Haber stated CDD eligible costs are going to be on payments related to put on the event. The CDD has recreation authority and the legal right to spend money to provide recreation but if there is a question if something is necessary and part of the event it can be paid by the CDD but if not it should be paid f or from a different source. Ms. McCarrick stated as long as it is open for all the residents of the community to attend the event it should qualify. Ms. Carvalho requested a motion from the Board to approve a not to exceed amount of $1,500.00 for the Craft Fair on November 25, 2020 at the Community Center.

On MOTION by Ms. McCarrick, seconded by Mr. Stowers, with all those in favor, the Board approved a not to exceed amount of $1,500.00 for the Craft Fair on November 25, 2020 at the Community Center.

Consideration of Resolution 2021- 02, Approving the Use of Construction	Funds Acknowledgement Completion Obligations and Deferred Cost

Mr. Haber explained there is money sitting in a construction account that the District presently holds under the additional bonds. They are funds held by the Trustee to be use for  the  District’s  projects.   The  amount   of  money  in  that  account  is  approximately
$54,628.50. The question is what the District can do with that amount. The desire is to use those amounts for additional portions of the project falling into categories of se curity

or recreation. He looked at the bond documents and determined that as long as those amounts are used for those portions and the Engineer agrees those fall within  the project that the Board has  the right to identify additional recreation or security improvements that can be paid for with those funds.

The money ended up in this account because back when the Real Estate Market took a decline the project was deemed economically complete and this fund was created and the District signed a completion agreement with the Developer which obligated the Developer to complete all public infrastructure that is necessary to develop all the lots that would be necessary to amortize the outstanding bonds. Because the District will be exhausting the Construction Account District staff wants to clarify and make certain  that it was clear that use of these funds and potential closing of that construction account does not impact the obligation of the Developer to complete the project as contemplated in the Completion Agreement. The Bond Documents contemplate deferred cost. When bonds are issued a reserve account is created that has money put in it that is there for security for the Bondholders that if someone defaults on the Bonds those monies will be spent to pay the Bondholders while the District tries to deal with the default on the payment of assessments. The Bond Documents contemplate deferred cost which is an expense of the Developer to pay for portions of the overall project that they are entitled to be reimburse for those portions of the project from monies that has come available from the reserve account. There are presently no reserve costs that exist but to the extent the Developer fulfils their completion obligation and bills additional portions of the project will be conveyed to the CDD and the CDD will identify the monies that are made available from the reserve account will be used to reimburse the Developer for those portions of the project. This Resolution seeks to approve the use of $54,000.00 to construct recreation and or security improvement, acknowledges the Developer’s completion obligation remains, acknowledges the obligation to pay deferred cost from amounts that come available from the reserve account for portions of the project that will be complete and conveyed to the CDD.

Ms. Stewart asked if the money will be used to construct a pool. Ms. McCarrick stated it is not enough money to construct another Amenity Facility but it can be used for improvements to the soccer field, a park, grills, basketball and to add improvements to existing facilities the Board has the ability to discuss where it would be spent. The Board should acknowledge the Completion Agreement and the Developer’s obligation and this amount can only be access from the completion of the improvements and the CDD would reimburse to the Developer to the extent it has money for up to the cost of the improvement it accepts.

Ms. Carvalho requested a motion to approve Resolution 2021 -02, as presented.

On MOTION by Ms. McCarrick, seconded by Mr. Stowers, with all those in favor, the Board approved Resolution 2021-02, as presented.

Discussion regarding Material o n the District Website

Ms. Carvalho explained as of July 1, 2020 the Florida Legislature recently enacted amendments to the website requirements contained in Section 189.069(2)(a), Florida Statues.

The requirement to post the final, complete audit report for the most recent completed fiscal year and audit reports required by law or authorized by the governing body of the Special District may be satisfied by providing a link to the audit report on the Auditor General’s website. If there is a Public Facilities Report that exists for a particular District it is no longer required to be posted. Meeting materials accompanying meeting or workshop agendas are no longer required to be posted. However, the agenda itself is still required to be posted.

Ms. Carvalho explained at a different District’s meeting today the Board decided to continue to keep the Audit Report on the website. If there is a Public Facilities Report they decided to keep that on the website as well. But as it relates to the agenda the  Board decided to have everything on the agenda as a backup with the exception of the invoices for payment authorizations or payments applications for requisitions. She asked the Board how much information they want to include on the website. Ms. McCarrick explained there is a summary that explains what the District has paid but there is a lot of backup that she and the previous Board chose to no longer include on the website. A lengthy discussion took place to clarify some information. Ms. Carvalho requested a motion to approve continuing to post the Audit Reports to be the website, the Public Facilities Report if applicable, and the material for the Agenda have everything with the exception of invoices, payment applications or any receipts pertaining to those items that consist for that particular agenda.

On MOTION by Ms. McCarrick, seconded by Mr. Stowers, with all those in favor, the Board approved continuing to post the Audit Reports to the website, the Public Facilities Report if applicable, and the material for the Agenda have everything with the exception of invoices, payment applications and or any receipts pertaining to those items that consist f or that particular agenda.

Ratification of Pool Entrapment Safety Features

Ms. Carvalho stated this was a requirement the District needed to adhere to per the Department of Health Public Safety. She requested a motion to ratify the action which has been done.

On MOTION by Ms. McCarrick, seconded by Ms. Stewart, with all those in favor , the Board ratified the Pool Entrapment Safety Features.

Ratification	of	Payment Authorizations 2019-64 - 2019-73

The Board reviewed Payment Authorizations 2019-64 - 2019-73. These have been approved by the Chair and signed off and just need to be ratified by the Board.

On MOTION by Mr. Hagan, seconded by Ms. Stowers, with all those in favor, the Board ratified Payment Authorizations 2019-64 - 2019-73.

	Review	of Statements	District	Financial	
The Board reviewed the Financial Statements. 2020. No action is required by the Board.	The Financials are as of August 31,	

THIRD ORDER OF BUSINESS	
Other Business		
	Staff Reports			

District Counsel –	No Report

District Engineer – Not Present

District Manager –	Ms. Carvalho noted that the next meeting is scheduled for January 8, 2020.

Two new resident Board Members will take office on or after November 17, 2020. The District will take the oath of office on January 8, 2020. The new Board Members are welcome to  contact the District Manager with any questions as well as District Counsel.

Audience Comments and Supervisor Requests

Ms. Stewart had questions about the amenities. There are issues with landscaping all around the Amenity Center. Mr. Veazey sent people out to rectify the problems but every time there is a problem it is on the back end of the Amenity Center. What is required to have enough money in the budget for landscaping to make sure that is kept up on the front end as opposed to fixing problems and solutions on the back end. Mr. Veazey responded there are some areas at the Amenity that are not looking good right now because plants have died. The District had issues with irrigation and the soil with all the rain this summer. He got proposals from Yellowstone who is the Maintenance Contractor this week for the Amenity. He stated there are plants that were added at the main entrance areas in Phase 1 on both sides a month ago. Also there are couple of dead palm trees were removed. He agrees the work should have been done sooner.

Ms. Stewart stated that keeping up with the weeds should be a regular part of maintenance. All the plants around the Amenity Center has leaf spots or fungus and a lot of the grass is dead. She stated issues like this should be prevented. Mr. Veazey made Yellowstone aware of the spot issues and he will get with Reid Wicker to stay on top of the landscaping.

Ms. Stewart discussed holiday decorations. They should be grander, prettier, and secured better and can even be inexpensive. Mr. Veazey stated the District has already made  a  deposit  and  it  is  the  same  company  as  last  year  and  there is  a budget for
$2,000.00. The current proposal was $1,850.00. If the Board wants to approve additional
funds the District can do additional decorations. Ms. Stewart requested to see the invoice as to what the company purchased for materials. Mr. Veazey will provide Ms. Stewart with the proposal.

Mr. Simmons joined the meeting in progress and agreed with the items that Ms. Stewart brought up. A lengthy discussion took place between Mr. Simmons and Ms. McCarrick about the plans for recreation improvements for the District and the agenda items the Board previously discussed.

A question was raised about how the next phases affect the fees of current residents. Ms. McCarrick stated those in Phase 1-4 will pay the same for all the improvements which include existing Amenity Facilities. They are coming in with the same bond

assessments and any resident in Phase 4 will be paying that assessments and by vir tue of being in the boundary of the District have access and entitles use of the Amenity Center in Phase 2/3 the same as Phase 1 and anything in Phase 4 will be common improvements for the entire community.

Ms. Campbell asked questions pertaining to the landscape. Is it possible for residents to get information for the landscape schedule? She noted landscapers are only cutting portions of the grass and asked if it because its too wet. Ms. Carvalho will connect her to Mr. Veazey as he oversees the landscaper. Mr. Veazey stated the ROW on Braddock Road if it does get wet they cannot run their riding mowers. Ms. Campbell asked if there are other types of tools they can use to maintain those areas and she asked  if the  District could offer that suggestion. Mr. Veazey stated he would offer the suggestion to use alternative tools to maintain the areas that are wet.

FOURTH ORDER OF BUSINESS	Adjournment

There was no additional business to be discussed. Ms. Carvalho requested a motion to adjourn.

On MOTION by Ms. McCarrick, seconded Ms. Stewart, with all those in favor, the October 23, 2020 Special Board of Supervisors Meeting of the Villages of Westport CDD was adjourned at 2:53 PM.

_______________    _    _   _ 	____________ _ _ _ _ _
Secretary/Assistant Secretary	Chairperson/Vice Chairperson

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Ratification of Grau & Associates Engagement Letter for FY 2020 Audit Report

Grau & Associates
CERTIFIED  PUBLIC ACCOUNTANTS

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

September 3, 2020

To Board of Supervisors
Villages of Westport Community Development District 12051 Corporate Blvd.
Orlando, FL 32817

We are pleased to confirm our understanding of the services we are to provide Villages of Westport Community Development District, Duval County, Florida ("the District") for the fiscal year ended September 30, 2020, with an option for one one-year renewal. 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 Villages of Westport Community Development District as of and for the fiscal year ended September 30, 2020, with an option for one one-year renewal.  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 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 infonnation 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. lf our opinion on the District's compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government AudiUng Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management's responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, granters, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.

With regard to including the auditor's report in an exempt offering document, you agree that the aforementioned auditor's report will not be included in any such offering document without our prior permission or consent. Any agreement to perform work in connection with an exempt offering document, including an agreement to provide permission or consent, will be a separate
engagement.

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures-General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of al! transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and perfomied 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 confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute

the copies or information contained therein to 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.
The auditor agrees and understands that Chapter 119, Florida Statutes, may be applicable to documents prepared in connection with the services provided hereunder and agrees to cooperate with public record requests made thereunder. In connection with this Agreement, the auditor agrees to comply with all provisions of Florida's public records laws, including but not limited to Section 119.0701, Florida Statutes, the terms of which are incorporated herein. Among other requirements, the auditor must:

Keep and maintain public records required by the District to perform the service.
Upon request from the District's custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided 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 for the duration of the contract term and following completion of the Agreement if the auditor does not transfer the records to the District.
Upon completion of this Agreement, transfer, at no cost, to the District all public records in possession of the auditor or keep and maintain public records required by the District to perform the service. If the auditor transfers all public records to the District upon completion of this Agreement, the auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the auditor keeps and maintains public records upon completion of the Agreement, the auditor shall meet all applicable requirements for retaining public records. AH records stored electronically must be provided to the District, upon request from the District's custodian of public records, in a format that is compatible with the information technology systems of the District.
IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS, JENNIFER WALDEN, C/O PFM GROUP CONSULTING, LLC., 12051 CORPORATE BLVD., ORLANDO,
FL 32817, 407-382-3256, waldenj@pfm.com.

This agreement provides for a contract period of one (1) year with the option of one (1) additional, one-year renewal upon the written consent of both parties. Our fee for these services will not exceed $4,600 for the September 30, 2020 audit. The fee for fiscal year 2021 will not exceed $4,700 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, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

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

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

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

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

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2019 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Villages of Westport 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 Villages of Westport Community Development District.
By   ¼,	0 _Q,  Q	c,,,.,,,,,_·OQ'l
Title:   C	
Date:	\ \ \ Uc \ d's O

.AICPA"

Peer Review
Progrom

flofda ln,titu!e c!. Culitie<l l\,{Jlk /K,:m,rttilflt.

FICPA Peer Review ProgrBil'I
Administered In Flor{da
bv The Florlda Institute of CPAs

AICPA Poer Revfow Program Administered In Florida
by the Florida Institute of CPAs

February 20, 2020

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

Dear Antonio Grau:

It is my pleasure to notify you that on February 20, 2020, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2022. This is the date by which all review documents should be completed and submitted to the administering entity.

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

Thankyou for your cooperation.

Peer Review Team
FICPA Peer Review Committee paul@ficpa.org
800-342-3197 ext. 251

Florida Institute of CPAs

cc: Daniel Hevia, Racquel Mclntosh

Firm Number: 900004390114	Review Number: 571202

3800 Espians.de W2y, Swle 2 W !Ta\l<.i\mssee, Fl 31::H 1! 800.342.3197, in Flonda ! 850.224.2727 j Fax: 850.222.8 \90 I WVN!.f!cpa.org

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Update Regarding use of Amenity Facilities that May be Constructed on Property being Removed from District

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Review and Consideration of the Financial Advisory Agreement with PFM Group Consulting, LLC

FINANCIAL ADVISORY AGREEMENT

This agreement (“Agreement”), made and entered into this 8th day of January, 2021, (the “Effective Date”) by and between Villages of Westport Community Development District (“DISTRICT”) and PFM Financial Advisors LLC. (hereinafter called “PFM”), sets forth the terms and conditions under which PFM shall provide services.

WHEREAS, the DISTRICT desires to obtain the services of a financial advisor to develop and assist in implementing the DISTRICT’s strategies to meet its current and long-term operations, financial obligations, capital financing needs and render assistance in respect to debt transactions; and

WHEREAS, PFM is capable of providing the necessary financial advisory services.

NOW, THEREFORE, in consideration of the above mentioned premises and intending to be legally bound hereby, DISTRICT and PFM agree as follows:

SCOPE OF SERVICES

PFM shall provide, upon request of the DISTRICT, services related to financial planning, budget and strategic advice and planning, policy development and services related to debt issuance, as applicable and set forth in Exhibit A to this Agreement. DISTRICT acknowledges and agrees that most tasks requested by DISTRICT will not require all services provided for in Exhibit A and as such the specific scope of services for such task shall be limited to just those services required to complete the task. Any material changes in or additions to the scope of services described in Exhibit A shall be promptly reflected in a written supplement or amendment to this Agreement. Services provided by PFM which are not specifically referenced in the scope of services set forth in Exhibit A of this Agreement shall be completed as agreed in writing in advance between the DISTRICT and PFM.

WORK SCHEDULE

The services of PFM are to commence as soon as practicable after the execution of this Agreement and a request by the DISTRICT for such service.

REGISTERED MUNICIPAL ADVISOR; REQUIRED DISCLOSURES

PFM is a registered municipal advisor with the Securities and Exchange Commission (the “SEC”) and the Municipal Securities Rulemaking Board (the “MSRB”), pursuant to the Securities Exchange Act of 1934 Rule 15Ba1-2. If DISTRICT has designated PFM as its independent registered municipal advisor (“IRMA”) for purposes of SEC Rule 15Ba1- 1(d)(3)(vi) (the “IRMA exemption”), then services provided pursuant to such designation shall be the services described in Exhibit A hereto, subject to any limitations provided herein. PFM shall not be responsible for, or have any liability in connection with, verifying that PFM is independent from any other party seeking to rely on the IRMA exemption (as such independent status is required pursuant to the IRMA exemption, as interpreted from time to time by the SEC). DISTRICT acknowledges and agrees that any reference to PFM, its personnel and its role as

IRMA, including in the written representation of DISTRICT required under SEC Rule 15Ba1- 1(d)(3)(vi)(B) shall be subject to prior approval by PFM. DISTRICT further agrees not to represent that PFM is DISTRICT’s IRMA with respect to any aspect of a municipal securities issuance or municipal financial product, outside of the scope of services without PFM’s prior written consent.

MSRB Rules require that municipal advisors make written disclosures to their DISTRICTs of all material conflicts of interest, certain legal or disciplinary events and certain regulatory requirements. Such disclosures are provided in PFM’s Disclosure Statement delivered to DISTRICT together with this Agreement.

FINANCIAL ADVISORY COMPENSATION

For the services provided under this Agreement, PFM’s professional fees shall be paid as provided in Exhibit B to this Agreement and DISTRICT shall pay expenses and fees for other services not set forth in Exhibit A as provided below.

Reimbursable Expenses

In addition to fees for services, PFM will be reimbursed for necessary, reasonable, and documented out-of-pocket expenses incurred, including travel, meals, lodging, telephone, mail, and other ordinary cost and any actual extraordinary cost for graphics, printing, data processing and computer time which are incurred by PFM subject to the limitations of Chapter 112.061, F.S. Upon request of DISTRICT, documentation of such expenses will be provided.

Other Services

Any services which are not included in the scope of services set forth in Exhibit A of this Agreement will be subject to separate, mutually acceptable fee structures.

TERMS AND TERMINATION

This Agreement shall be effective as of the Effective Date until January 8, 2026 (the “Initial Term”) and shall automatically renew for additional one (1) year periods (each a “Renewal Term” and together with the Initial Term, the “Term”), unless terminated in writing by either party upon thirty (30) days written notice to the other party without cause, or immediately upon written notice for good cause. For purposes of this Agreement, the term “good cause” shall include misfeasance, malfeasance, nonfeasance or dereliction of duties by PFM which, in each case, PFM fails to cure within 10 days of notice thereof. Upon such termination, PFM will be paid for all services performed and costs and expenses incurred up to the termination date.

ASSIGNMENT

Neither party may assign this Agreement or its rights or obligations hereunder without the prior written consent of the other party ; provided that upon notice to DISTRICT, (i) PFM may assign this Agreement or any interests hereunder to a municipal advisor entity registered with the SEC that directly or indirectly controls, is controlled by, or is under common control with, PFM, or (ii) to any subsidiary or affiliate of PFM or a successor of PFM in connection with the sale of

all or substantially all of PFM’s assets. Subject to the foregoing, this Agreement shall be binding on the parties hereto and their respective successors and assigns.

INFORMATION TO BE FURNISHED TO PFM

All information, data, reports, and records in the possession of the DISTRICT or any third party necessary for carrying out any services to be performed under this Agreement (“Data”) shall be furnished to PFM and the DISTRICT shall, and shall cause its agent(s) to, cooperate with PFM in its conduct of reasonable due diligence in performing the services, including with respect to the facts that are necessary in its recommendation(s) to the DISTRICT in connection with a municipal securities transaction or municipal financial product and/or relevant to the DISTRICT’s determination whether to proceed with a course of action. To the extent DISTRICT requests that PFM provide advice with regard to any recommendation made by a third party, DISTRICT will provide to PFM written direction to do so as well as any Data it has received from such third party relating to its recommendation. DISTRICT acknowledges and agrees that while PFM is relying on the Data in connection with its provision of the services under this Agreement, PFM makes no representation with respect to and shall not be responsible for the accuracy or completeness of such Data.

NOTICES

All notices given under this Agreement shall be in writing, sent by registered United States mail, with return receipt requested, addressed to the party for whom it is intended, at the designated below. The parties designate the following as the respective places for giving notice, to wit:

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT
12051 Corporate Boulevard
Orlando, FL 32817 Attention: District Manager

PFM FINANCIAL ADVISORS LLC
300 South Orange Avenue, Suite 1170
Orlando, FL 32801
Attention: Brent Wilder, Managing Director

With a Copy To:
Hopping Green & Sams, P.A.
119 South Monroe Street, Suite 300
Tallahassee, FL 32301 Attention: Wes Haber

TITLE TRANSFER

All materials, except functioning or dynamic financial models, prepared by PFM pursuant exclusively to this Agreement shall be the property of the DISTRICT. Subject to the exception described above, upon termination of this Agreement, at DISTRICT’s reasonable request no later than three (3) years after the termination of this Agreement PFM shall deliver to the DISTRICT copies of any materials or documents pertaining to or prepared in accordance with this Agreement.

PFM’S REPRESENTATIVES

Assignment of Named Individuals

The services set forth in this Agreement shall be provided by professional employees of PFM and affiliates of PFM as determined by PFM in its sole discretion. PFM may, from time to time, supplement or otherwise amend the team members.

Changes in Staff Requested by the DISTRICT
The DISTRICT has the right to request, for any reason, PFM to replace any member of the advisory team. Should the DISTRICT make such a request, PFM shall promptly suggest a substitute for approval by the DISTRICT.

INSURANCE

PFM shall maintain insurance coverage with policy limits not less than as stated in Exhibit
C.

LIMITATION OF LIABILITY

Except to the extent caused by willful misconduct, bad faith, gross negligence or reckless
disregard of obligations or duties under this Agreement on the part of PFM or any of its associated persons, neither PFM nor any of its associated persons shall have liability to any person for (i) any act or omission in connection with the performance of its services hereunder; (ii) any error of judgment or mistake of law; (iii) any loss arising out of any issuance of municipal securities, any municipal financial product or any other financial product, or (iv) any financial or other damages resulting from DISTRICT’s election to act, or not to act, contrary to or upon any advice or recommendation provided by PFM to DISTRICT.

INDEPENDENT CONTRACTOR; NO THIRD-PARTY BENEFICIARY

PFM, its employees, officers and representatives at all times shall be independent contractors and shall not be deemed to be employees, agents, partners, servants and/or joint venturers of DISTRICT by virtue of this Agreement or any actions or services rendered under this Agreement. Nothing in this Agreement is intended or shall be construed to give any person, other than the Parties hereto, their successors and permitted assigns, any legal or equitable rights, remedy or claim under or in respect of this Agreement or any provisions contained herein. In no event will PFM be liable for any act or omission of any third party or for any circumstances beyond

PFM’s reasonable control including, but not limited to, fire, flood, or other natural disaster, war, riot, strike, act of terrorism, act of civil or military authority, software and/or equipment failure, computer virus, or failure or interruption of electrical, telecommunications or other utility services.

APPLICABLE LAW

This Agreement shall be construed, enforced, and administered according to the laws of the State of Florida. PFM and the DISTRICT agree that, should a disagreement arise as to the terms or enforcement of any provision of this Agreement, each party will in good faith attempt to resolve said disagreement prior to pursuing other action.

ENTIRE AGREEMENT; SEVERABILITY

This Agreement represents the entire agreement between DISTRICT and PFM and may not be amended or modified except in writing signed by both parties. For the sake of clarity, any separate agreement between DISTRICT and an affiliate of PFM shall not in any way be deemed an amendment or modification of this Agreement. This Agreement supersedes all prior agreements, contracts, arrangements, or communications between the parties with respect to the subject matter addressed herein, whether oral or written. The invalidity in whole or in part of any provision of this Agreement shall not void or affect the validity of any other provision.

EXECUTION; COUNTERPARTS

Each party to this Agreement represents and warrants that the person or persons signing this Agreement on behalf of such party is authorized and empowered to sign and deliver this Agreement for such party. This Agreement may be signed in any number of counterparts, each of which shall be an original and all of which when taken together shall constitute one and the same document.

PUBLIC RECORDS DISCLOSURE.

PFM understands and agrees that all documents of any kind provided to the DISTRICT in connection with this Agreement may be public records, and, accordingly, PFM agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Consultant acknowledges that the designated public records custodian for the DISTRICT is PFM Group Consulting LLC (“Public Records Custodian”). Among other requirements and to the extent applicable by law, the PFM shall 1) keep and maintain public records required by the DISTRICT to perform the service; 2) 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 Agreement term and following the Agreement term if the PFM does not transfer the records to the Public Records Custodian of the DISTRICT; and 4) upon completion of the Agreement, transfer to the DISTRICT, at no cost, all public records in PFM’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 the PFM,

the PFM 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.

[Signature Page Follows]

IN WITNESS THEREOF, the DISTRICT and PFM have executed this Agreement as of the day and year herein above written.

VILLAGES OF WESTPORT COMMUNITY DEVELOPMENT DISTRICT

By:			 Name: 	
Title:		 Date:   	

PFM FINANCIAL ADVISORS LLC

By:		 Name: Brent Wilder
Title: Managing Director
Date:   	

EXHIBIT A SCOPE OF SERVICES

Services related to the Financial Planning and Policy Development upon request of the DISTRICT:

Assist with the formulation of the DISTRICT’s special assessment methodology or similar security for debt issuance in consultation with the DISTRICT’s counsel, consulting engineer, bond counsel, and other consultants and professionals.

Assist the DISTRICT in the formulation of Financial and Debt Policies and Administrative Procedures.

Review current debt structure, identifying strengths and weaknesses of structure so that future debt issues can be designed to maximize ability to finance future capital needs. This will include, but not be limited to, reviewing existing debt for the possibility of refunding that debt to provide the DISTRICT with savings.

Analyze future debt capacity to determine the DISTRICT’s ability to raise future debt capital.

Assist the DISTRICT in the development of the DISTRICT’s Capital Improvement Program by identifying sources of capital funding.

Assist the DISTRICT with the development of the DISTRICT’s financial planning efforts and process by assessing capital needs, identifying potential revenue sources, analyze financing alternatives such as pay-as-you-go, lease/purchasing, short-term vs. long-term financings, assessments, user fees, impact fees, developer contributions, public/private projects, and grants and provide analysis of each alternative as required as to the budgetary and financial impact.

Review the reports of accountants, independent engineers and other project feasibility consultants to ensure that such studies adequately address technical, economic, and financial risk factors affecting the marketability of any proposed revenue debt issues; provide bond market assumptions necessary for financial projections included in these studies; attend all relevant working sessions regarding the preparations, review and completion of such independent studies; and provide written comments and recommendations regarding assumptions, analytic methods, and conclusions contained therein.

Develop, manage and maintain computer models for long-term capital planning which provide for inputs regarding levels of non-ad valorem special assessment and other revenues growth rates by revenue and expenditure item, timing, magnitude and cost of debt issuance, and project operating and capital balances, selected operating and debt ratios and other financial performance measures as may be determined by the DISTRICT.

Conduct strategic modeling and planning and related consulting.
Attend meetings with DISTRICT’s staff, consultants and other professionals and the DISTRICT.

Undertake financial planning and policy development assignments made by the DISTRICT regarding financings, and financial policy including budget, tax, cash management issues and related fiscal policy and programs.

Assist the DISTRICT in preparing financial presentations for public hearings and/ or referendums.

Provide special financial services as requested by the DISTRICT.
Services Related to Debt Transactions (Includes short term financings, notes, loans, letters of credit, line of credit and bonds); provided that if the transaction is competitive, the services of the financial advisor will reflect that process. Upon the request of the DISTRICT:

Analyze financial and economic factors to determine if the issuance of bonds is appropriate.

Develop a financing plan in concert with DISTRICT’s staff which would include recommendations as to the timing and number of series of bonds to be issued.

Assist the DISTRICT by recommending the best method of sale, either as a negotiated sale, private placement or a public sale. In a public sale, make recommendation as to the determination of the best bid. In the event of a negotiated sale, assist in the solicitation, review and evaluation of any investment banking proposals, and provide advice and information necessary to aid in such selection.

Advise as to the various financing alternatives available to the DISTRICT.
Develop alternatives related to debt transaction including evaluation of revenues available, maturity schedule and cash flow requirements.

Evaluate benefits of bond insurance and/or security insurance for debt reserve fund.
If appropriate, develop credit rating presentation and coordinate with the DISTRICT the overall presentation to rating agencies.

Review underwriter’s proposals and submit a written analysis of same to the DISTRICT.

Assist the DISTRICT in the procurement of other services relating to debt issuance such as printing, paying agent, registrar, etc.

Identify key bond covenant features and advise as to the financial consequences of provisions to be included in bond indentures, resolutions or other governing documents regarding security, creation of reserve funds, flow of funds, redemption provisions, additional parity debt tests, etc.; review and comment on successive drafts of bond governing documents.

Review the requirements and submit analysis to bond insurers, rating agencies and other professionals as they pertain to the DISTRICT’s obligation.

Review the terms, conditions and structure of any proposed debt offering undertaken by the DISTRICT and provide suggestions, modifications and enhancements where appropriate and necessary to reflect the constraints or current financial policy and fiscal capability.

Coordinate with DISTRICT’s staff and other advisors as respects the furnishing of data for offering documents, it being specifically understood that PFM is not responsible for the inclusion or omission of any material in published offering documents.

As applicable, advise the DISTRICT on the condition of the bond market at the time of sale, including volume, timing considerations, competing offerings, and general economic considerations.

Assist and advise the DISTRICT in negotiations with investment banking groups regarding fees, pricing of the bonds and final terms of any security offering, and make recommendations regarding a proposed offering to obtain the most favorable financial terms based on existing market conditions.

Arrange for the closing of the transaction including, but not limited, to bond printing, signing and final delivery of the bonds.

Assist and advise the DISTRICT with investment of proceeds of debt offerings
Special Services. Upon request of the DISTRICT:
PFM may provide other services which shall include, but not be limited to, the following:

Impact fee financial analysis
Rate analysis
Management analysis
Referendum assistance
Legislative initiatives
Project assessment analysis
Implementation of revenue enhancement programs
Investment advisory services (services to be provided by an affiliate of PFM under separate agreement between the DISTRICT and such affiliate))

Arbitrage and rebate services (services to be provided by an affiliate of PFM under separate agreement between the DISTRICT and such affiliate)
Financial analysis of projects being developed by engineer/architect studies
Negotiate on behalf of the DISTRICT for proposed projects
Preparation of amortization schedules
Development of operation and maintenance assessment methodologies

EXHIBIT B
COMPENSATION FOR SERVICES (NEGOTIABLE)

Description	Unit Price		
TRANSACTIONAL FEE SCHEDULE			
		Non-investment	
A. Conventional Long-Term Fixed Rate Debt	Investment Grade	Grade	
Up to $50 Million	$1.00/ $1,000	$1.00/ $1,000	
Above Fees Subject To:			
Minimum	$20,000.00	$20,000.00	
Direct Placement / Bank Loan	$7.5 – $10/$1,000	$7.5 – $10/$1,000	

Notes, Including but not Limited to TANS and RANS $15,000.00¹
¹Fee for investment grade, publicly offered issues; fee for private placement or non-investment grade public offering will be negotiated prior to the sale.

NON-TRANSACTIONAL FEE SCHEDULE
Assessment Methodology Services

The fee for assessment methodology services associated with debt issuances is $25,000 (subject to negotiation based on issuance size and/or methodology complexity). The fee for the preparation of an O&M assessment methodology is $7,500.

Amortization Schedule Services

Subject to the receipt and access to information PFM deems necessary, in its sole discretion, to complete the tasks outlined in Exhibit A, Section 3. Special Services Item No. 12, PFM anticipates being able to complete the scope of work within two business days of the District authorizing PFM to proceed. Requests for multiple schedules may require more time.

Bond Size Call Amount	Fee per Amortization Schedule	
$25,000 or less	$125	
$25,001 - $100,000	$250	
$100,001 or greater	$500	

Professional Fees

Managing Director	$300.00/ Hour
Senior Managing Consultant (other senior staff)	$250.00/ Hour Senior Analyst (Analyst)	$150.00/ Hour
Administrative Staff	$0.00	/ Hour

Out of Pocket Expenses
Not to Exceed	$2,000.00 per Issue*	
Travel	At Cost	
Lodging	At Cost	
Meals	At Cost	
Postage	At Cost	
Telephone	At Cost	
Copies	0.10 Black & White; 0.50 for Color
Printing	0.10 Black & White; 0.50 for Color

*PFM also offers a flat “overhead” fee of $1,500 per financing to cover all typical expenses (copies, printing, in state travel, etc). Both structures exclude New York and other out of state travel, which is billed at cost.

Other Services
In addition to advising on bond transactions, PFM is often called upon to perform many additional duties. These may include structuring and implementation of the refunding escrow, debt service reserve and debt service payment fund investment structuring, arbitrage rebate compliance, investment agreement and float contract bidding, investment liquidation, interest rate swap pricing and implementation, and other related services. These services would be provided via separate contract with the appropriate PFM related entity such as PFM Asset Management, LLC. If needed or required under this proposal, these services are subject to a separate fee to be negotiated in advance at the time of the service. PFM fully discloses all fees related to any transaction.

EXHIBIT C INSURANCE

PFM Financial Advisors LLC (“PFM”) has a complete insurance program, including property, casualty, general liability, automobile liability and workers compensation. PFM maintains professional liability and fidelity bond coverages which total $40 million and $25 million single loss/ $50 million aggregate, respectively. PFM also carries a $10 million cyber liability policy.

Our Professional Liability policy is a “claims made” policy and our General Liability policy claims would be made by occurrence.

Deductibles/SIR:
Automobile $250 comprehensive & $500 collision Cyber Liability $50,000
General Liability $0
Professional Liability (E&O) $1,000,000 Financial Institution Bond $75,000

Insurance Company & AM Best Rating
Professional Liability (E&O).	Endurance American Insurance Company; (A+; XV)
..........................................................Argonaut Insurance Company; (A+: XIV)
..........................................................Everest National Insurance Company; (A+; XV)
..........................................................XL Specialty Insurance Company; (A+; XV)
..........................................................Continental Casualty Company; (A; XV)
..........................................................Starr Indemnity & Liability Company; (A; XV)
..........................................................Federal Insurance Company; (A++; XV)
Financial Institution Bond.	Federal Insurance Company; (A++; XV)
..........................................................Great American Insurance Company; (A+; XV)
..........................................................U.S. Fire Insurance Company; (A; XV)
Cyber Liability.	Greenwich Insurance Company (A+; XV)
..........................................................Arch Insurance Company; (A+; XV)
General Liability.	Great Northern Insurance Company; (A++; XV)
Automobile Liability.	Great Northern Insurance Company; (A++; XV)
Excess /Umbrella Liability.	Federal Insurance Company; (A++; XV)
Workers Compensation.	Vigilant Insurance Company; (A++; XV)
& Employers Liability

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion Regarding Soccer Nets

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion Regarding Palm Trees at Amenity Center

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion Regarding Pressure Washing the Amenity Pool Deck

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion Regarding Landscape Enhancement at the Front of the Amenity

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion Regarding the Stone at the Amenity Center

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion on Installation of Pet Waste Station with bags

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion on ways to keep entrance ways clean (clear of trash)

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion on Beware Alligator Signs Being Installed

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Close opening in entry wall - Devinston, Kenniston

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Close opening in entry wall - Devinston, Kenniston

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Install taller fence with prongs (amenity center)

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Replace Mulch with Rocks

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion on Christmas Decorations

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion on Replace PFM Consulting

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion on Replace Leland Management

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Install Visible Security Cameras on tall beams (all 3 entry ways)

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Install Speed Bumps

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Incorporate a tow agreement for unauthorized parking

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Install better Annuals

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Install Resident Pictures / Ames on Access Cards

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion for Every household member over 16 to receive their own access card

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion that Information needs to be communicated to the community as a whole immediately when changes occur at the amenity center

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion on a Community Newsletters

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion regarding commutation needs to be sent out to every resident via email seeking contact information to ensure all residents remain in the loop

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion on Replace all Vendors & Contractors

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Install Stop Signs/ Speed Limit signs (Missing in some areas)

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Include Grass by the cement wall in Devinston which is not being maintained into the landscape agreement

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Incorporate a maintenance schedule which requires the board approval to ensure that the community won’t be left in an atrocious state again

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion on the Villages of Westport CDD Bond

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Discussion to Install Security Gates at each Subdivision Entrance

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Ratification of Payment Authorizations 2019-74
– 2019-76 & 2020-77- 2020-83

VILLAGES OF WESTPORT COD

Payment Authorization 2020-74
9/24/2020

Item No.

Payee	Invoice#

FY20
General Fund

Advanced Security Specialist & Consulting LLC
Remove dead palm trees	C0092020	$	850.00

TOTAL	$	850.00

Secretary/Assistant Secretary

Payment Authorization 2020-75
10/1/2020

Item

Payee	Invoice#

FY20	FY21
General	General

 	No.	Fund	Fund

1	Coastal Maintenance		
Janitorial Services Aug 2020	3557	$	765.00		
Janitorial Services Sep 2020	3625	$	765.00		
Janitorial Services Oct 2020	3677		$	510.00	
2	VGlobalTech				
Quarterly Website Fee	1964	$	300.00		
3	Yellowstone Landscape				
Landscape Maintenance Sept. 2020	JAX152972	$ 3,615.75		
		
$ 5,445.75	
$	510.00	
	TOTAL	$ 5,955.75		

Secretary/Assistant Secretary

	Payment	Authorization 2020-76		
	10/9/2020			
				FY20	FY21	
	Item	Payee	Invoice#	General	General	
	No.			Fund	Fund	
	
1	
Advanced Security Specialist & Consulting LLC
Security Sep 2020	

V0092020	

$ 5,941.00		
	2	Jacksonville Daily Record
Legal Advertising 10/02/2020	
20-05776D		
$	69.50	
	3	JEA (paid online)				
		Acct. 0230853498; Svcs 08/27/20-09/28/20		$ 1,760.41		
		Acct. 8245040569; Svcs 08/26/20-09/27/20		$ 1,569.06		
	4	PFM Group Consulting, LLC
Postage Sep 2020	
OE-EXP-01158	
$	5.50		
	5	Rick Arsenault
Pool Maintenance Oct 2020	
VOW920		
$ 1,191.08	
	6	VGlobalTech
Monthly Website Fee	
2041		
$	100.00	
				
$ 9,275.97	
$ 1,360.58	
			TOTAL	$10,636.55		

Chairperson

Secretary/Assistant Secretary

Payment Authorization 2020-77
10/16/2020

FY20	FY21

Item No.

Payee	Invoice#

General Fund

General Fund

Comcast Business (paid online)
Acct. 8495 74 120 2518167; 10/11/20-11/10/20

Hopping Green & Sams
General Counsel thru 08/31/2020

Leland Management, Inc. Management Fee: Sep. 2020 Management Fee: Oct. 2020

117765	$	470.64

$   1,600.00

$	119.69

$  1,600.00

PFM Group Consulting, LLC
District Management Fee: Oct 2020

Solitude Lake Management
Lake & Pond Management Oct. 2020

DM-10-2020-0039	$  2,083.33

PI-A00489586	$  1,004.25

$   2,070.64    $  4,807.27

TOTAL	$ 6,877.91

Chairperson

Secretary/Assistant Secretary

Payment Authorization 2020-78
10/23/2020

FY20	FY21

Item No.

Payee	Invoice#	General Fund

General Fund

1	Leland Management, Inc.
Management Fee: Aug. 2020	$ 1,600.00

yes

$ 1,600.00 $

TOTAL	$ 1,600.00

Chairperson

Secretary/Assistant Secretary

Payment Authorization 2020-79
10/29/2020

Item
No.

Payee	Invoice#

FY20	FY21
General	General
Fund	Fund

Amelia Island Services, LLC
Pressure Wash side walks	1297

Supervisor Fees -10/23/2020 Meeting
Henry Simmons

TOTAL

$	600.00

$	200.00

$	$	800.00

$	800.00

Secretary/Assistant Secretary

Item
No.	
Payee	
Invoice#	FY20
General Fund	FY21
General Fund	

1	
Advanced Security Specialist & Consulting LLC
Security Oct 2020	

V0102020		

$ 4,616.00	
2	Coastal Maintenance				
	Janitorial Services Nov 2020	3737		$	510.00	
3	Florida Department. of Economic Opportunity
Special District Fee FY21	
83026		
$	175.00	
4	Jacksonville Daily Record				
	Legal Advertising	20-06176D		$	137.00	
5	JEA (paid onllne)				
	Acct. 0230853498; Svcs 09/28/20-10/27/20			$ 1,418.22	
	Acct. 8245040569; Svcs 09/28/20-10/27/20	$ 1,485.96	
6	Rick Arsenault	
	Pool Maintenance Nov 2020	VOW1020		$	800.46	
7	Yellowstone Landscape				
	Irrigation Repairs	JAX149827	$ 2,108.17		
	Landscape Maintenance Oct. 2020	JAX161974		$ 3,615.75	
			
$ 2,108.17	
$ 12,758.39	
		TOTAL	$14,866.56		

Chairperson

Secretary/Assistant Secretary

1	Alden Contracting Services
Amenity Access Control	
171488	
$	750.00		
2	Comcast Business (paid online)				
Acct. 8495 74 120 2518167; 11/11/20-12/10/20			$	119.69	
3	PFM Group Consulting, LLC
District Management Fee: Nov 2020	
DM-11-2020-0034		
$ 2,083.33	
4	Solitude Lake Management
Lake & Pond Management Nov. 2020	
PI-A00505729		
$ 1,004.25	
5	Tax Collector				
Garbage, Yard Waste and Recycling	ARCO21001699		$	178.81	
6	US Bank				
Trustee Fee 10/01/2020-09/30/2021	5913703		$ 3,717.38	
		
$	750.00	
$ 7,103.46	
	TOTAL	$ 7,853.46		

Secretary/Assistant Secretary	 	

1	Almgiving Electric
Electrical Repairs - Photocells	
20272	
$	
581.42	
2	Donald E. Jones, Jr. (Paid)				
DJ Services	23	$	325.00	
3	Glenda's Balloons (Paid)
Balloon Entertainment	
1	
$	
350.00	
4	Hopping Green & Sams
General Counsel thru 09/30/2020	
118428	
$	378.00		
5	PFM Group Consulting, LLC
Postage Oct. 2020	
OE-EXP-11-48	
$	
3.50	
6	Tiki Graphics (Paid)
Fair Sign/Banner	
895	
$	
125.00	
7	VGlobalTech
Monthly Website Fee: Nov.	
2117	
$	
100.00	
		
$	378.00 $	
1,484.92	
TOTAL	$1,862.92	

Secretary/Assistant Secretary	 	

VILLAGES OF WESTPORT CDD

Payment Authorization 83
12/4/2020

Item No.

Payee	Invoice#

FY21
General Fund

1	Coastal Maintenance
Janitorial Services Dec 2020	
3807	
$	510.00	
2	Leland Management, Inc.
Management Fee: Nov. 2020		
$ 1,600.00	
3	Rick Arsenault
Pool Repairs	
VOWVGB920	
$	500.00	
4	VGlobalTech			
Monthly Website Fee: Dec.	2195	$	100.00	
5	Yellowstone Landscape
Landscape Maintenance Nov. 2020	
JAX171119	
$ 3,615.75	
		
$ 6,325.75	
	TOTAL	$6,325.75	

Secretary/Assistant Secretary

VILLAGES of WESTPORT COMMUNITY DEVELOPMENT DISTRICT

Review of District Financial Statements

Villages of Westport CDD Statement of Financial Position As of 11/30/2020

Current Assets	General Fund

Assets	Debt Service
Fund		Construction
Fund	
General Checking Account - CNB	$243,855.10				
State Board of Administration	5,036.72				
Assessments Receivable	224,762.33				
Assessments Receivable		$964,602.40			
Due From Other Funds		66,941.85			
Debt Service Reserve 2005A		724,786.11			
Revenue 2005A Bond		187,609.18			
Interest 2005A		0.08			
Prepayment 2005A		3,776.54			
Acquisition/Construction 2005A				$55,579.94	
Deferred Cost 2005A Bond				235,176.34	
Total Current Assets	$473,654.15	$1,947,716.16		$290,756.28	

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments

Total Assets

Current Liabilities Accounts Payable Deferred Revenue Deferred Revenue
Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable LongTerm Total Long Term Liabilities

$0.00

 	
$473,654.15	$1,947,716.16

Liabilities and Net Assets

$76,644.04	
224,762.33	
$964,602.40	
$301,406.37		$964,602.40	

$0.00

 	 

Long Term Debt
Group		Total	

$0.00		

$243,855.10 5,036.72
224,762.33
964,602.40
66,941.85
724,786.11
187,609.18
0.08
3,776.54
55,579.94
235,176.34
$2,712,126.59	

$916,171.91 9,568,828.09
$10,485,000.00		
$916,171.91 9,568,828.09
$10,485,000.00	
$10,485,000.00		$13,197,126.59	

$0.00		

$76,644.04 224,762.33
964,602.40
$1,266,008.77	

$10,485,000.00
$10,485,000.00		
$10,485,000.00
$10,485,000.00	

$0.00

$290,756.28

 	 
$0.00

 	 
$0.00

 	 	 	 
Total Liabilities	$301,406.37	$964,602.40	$0.00	$10,485,000.00	$11,751,008.77

Villages of Westport CDD Statement of Financial Position As of 11/30/2020

General Fund	Debt Service
Fund	Construction
Fund	Long Term Debt
Group	Total	

($4,844.00) 129,263.55
31,200.11
16,628.12

$172,247.78

$473,654.15	

$1,212,335.31 (229,221.55)

$983,113.76

$1,947,716.16	

($797,404.12) 1,087,244.76
915.64

$290,756.28

$290,756.28	

$0.00

$10,485,000.00	
($4,844.00) 129,263.55
31,200.11
16,628.12

1,212,335.31
(229,221.55)

(797,404.12)
1,087,244.76
915.64

$1,446,117.82

$13,197,126.59	

Net Assets
Fund Balance - Unreserved Net Assets, Unrestricted
Net Assets - General Government
Current Year Net Assets - General Government

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Total Net Assets

Total Liabilities and Net Assets

Villages of Westport CDD
Statement of Activities As of 11/30/2020

General Fund	Debt Service Fund	

Construction
Fund	

Long Term Debt
Group	

Total	

$12,123.85 51,038.35

$63,162.20	

$80,502.60 (843.03)

$79,659.57	

$843.03
$843.03	

$0.00	
$12,123.85 51,038.35
80,502.60
(843.03)
843.03
$143,664.80	

$200.00 3,110.00
3,717.38
4,166.66
1,600.00
5,000.00
1,020.00
3.50
206.50
200.00
175.00
3,485.60
119.69
1,991.57
4,616.00
3,785.00
4,130.00
2,589.81
2,008.50
3,615.75
800.00

$46,540.96	

$10,000.00 299,107.50
$309,107.50	

$0.00	

$0.00	
$200.00 3,110.00
3,717.38
4,166.66
1,600.00
5,000.00
1,020.00
3.50
206.50
200.00
175.00
3,485.60
119.69
1,991.57
4,616.00
3,785.00
4,130.00
2,589.81
2,008.50
3,615.75
800.00
10,000.00
299,107.50
$355,648.46	

$6.88

$6.88	

$226.38

$226.38	

$72.61
$72.61	

$0.00	
$6.88 226.38
72.61
$305.87	

Revenues

On-Roll Assessments Off-Roll Assessments On-Roll Assessments
Inter-Fund Group Transfers In Inter-Fund Transfers In
Total Revenues

Expenses

Supervisor Fees
Public Official Insurance Trustee  Services District Management Field Management
Assessment Administration Janitorial Service
Postage & Shipping Legal Advertising
Web Site Maintenance Dues, Licenses, and Fees Amenity - Electric Amenity - Telephone
Amenity - Pool Maintenance Amenity - Security
General Insurance Property & Casualty
General Repair & Maintenance Lake Maintenance
Landscaping Maintenance & Material Community Events
Principal Payment Interest Payments
Total Expenses

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income
Total Other Revenues (Expenses) & Gains (Losses)

Change In Net Assets	$16,628.12		($229,221.55)		$915.64		$0.00		($211,677.79)	

Net Assets At Beginning Of Year	
$155,619.66		
$1,212,335.31		
$289,840.64		
$0.00		
$1,657,795.61	

Net Assets At End Of Year	
$172,247.78		
$983,113.76		
$290,756.28		
$0.00		
$1,446,117.82	

Villages of Westport CDD	
Bud	get to Actual										
For the period through 11/30/20	
Year To Date	
	Actual			Budget			Variance	Adopted FY	
									2021	Budget	

Revenues											
Assessments	$	63,162.20	$	47,987.50		$	15,174.70	$ 287,925.00	
Carry Forward Surplus	-			6,666.67			(6,666.67)	40,000.00	
Net Revenues	$	63,162.20	$	54,654.17		$	8,508.03	$ 327,925.00	
General & Administrative Expenses											
Public Official Insurance	$	3,110.00	$	543.00		$	2,567.00	$	3,258.00	
Supervisor Fees	200.00			400.00			(200.00)	2,400.00	
Trustee Services	3,717.38			620.00			3,097.38	3,720.00	
District Management	4,166.66			4,166.67			(0.01)	25,000.00	
Field Management	1,600.00			3,200.00			(1,600.00)	19,200.00	
Dissemination Agent	-			833.33			(833.33)	5,000.00	
Reamortization Schedule	-			83.33			(83.33)			500.00	
District Counsel	-			833.33			(833.33)	5,000.00	
Assessment Administration	5,000.00			833.33			4,166.67	5,000.00	
Audit	-			1,083.33			(1,083.33)	6,500.00	
Arbitrage Calculation	-			166.67			(166.67)	1,000.00	
Postage & Shipping	3.50			41.67			(38.17)			250.00	
Legal Advertising	206.50			250.00			(43.50)	1,500.00	
Miscellaneous	-			166.67			(166.67)	1,000.00	
Community Events	800.00			333.33			466.67	2,000.00	
Web Site Maintenance	200.00			400.00			(200.00)	2,400.00	
Dues, Licenses, and Fees	175.00			29.17			145.83			175.00	
Amenity - Water/Electric	3,485.60			7,500.00			(4,014.40)	45,000.00	
Amenity - Telephone	119.69			250.00			(130.31)	1,500.00	
Amenity - Insurance	4,130.00			688.17			3,441.83	4,129.00	
Amenity - Dues & License	-			66.67			(66.67)			400.00	
Amenity - Irrigation Repairs	-			500.00			(500.00)	3,000.00	
Amenity - Pool Maintenance	1,991.57			1,600.00			391.57	9,600.00	
Amenity - Access Control	-			283.33			(283.33)	1,700.00	
Amenity - Janitorial	1,020.00			1,350.00			(330.00)	8,100.00	
Amenity - Pest Control	-			200.00			(200.00)	1,200.00	
Amenity - R&M Building	-			1,687.83			(1,687.83)	10,127.00	
Amenity - R&M Grounds	-			833.33			(833.33)	5,000.00	
Amenity - Security	4,616.00			11,666.67			(7,050.67)	70,000.00	
General Insurance	3,785.00			661.00			3,124.00	3,966.00	
General Repair & Maintenance	2,589.81			833.33			1,756.48	5,000.00	
Irrigation	-			416.67			(416.67)	2,500.00	
Lake Maintenance	2,008.50			2,000.00			8.50	12,000.00	
Landscaping Maintenance & Material	3,615.75			7,666.67			(4,050.92)	46,000.00	
Landscape Improvements	-			833.33			(833.33)	5,000.00	
Right of Way Mowing	-			1,000.00			(1,000.00)	6,000.00	
Contingency-Hurricane Repairs	-			633.33			(633.33)	3,800.00	
Total General & Administrative Expenses	$	46,540.96	$	54,654.17		$	(8,113.21)	$ 327,925.00	

Total Expenses	
   $	46,540.96 		
  $		
54,654.17 		
  $		
(8,113.21)	
   $ 327,925.00 	
Income (Loss) from Operations	$	16,621.24	$	-		$	16,621.24		$	-	
Other Income (Expense)											
Interest Income	$	6.88	$	-		$	6.88		$	-	
Total Other Income (Expense)	$	6.88	$	-		$	6.88		$	-	
Net Income (Loss)	$	16,628.12	$	-		$	16,628.12		$	-