One Daytona Community Development District
12051 Corporate Boulevard, Orlando, FL 32817; 407-723-5900

The following is the proposed agenda for the upcoming Board of Supervisors’ Meeting for the One Daytona Community Development District (“District”), scheduled to begin at 10:00
a.m. on Friday, July 19, 2019 at the International Motorsports Center, One Daytona Boulevard, Daytona Beach, FL 32114. Questions or comments on the Board Meeting or proposed agenda may be addressed to Carol Harris at HarrisCA@pfm.com or (407) 723-5900. A quorum (consisting of at least three of the five Board Members) will be confirmed prior to the start of the Board Meeting.
For those unable to attend in person, you may participate by telephone: Dial-In:	1-866-398-2885
Code:	656827

AUDITOR SELECTION COMMITTEE MEETING AGENDA
Call to Order & Roll Call
Public Comment Period
Review of Auditing Services Proposal
Proposer CRI
Proposer Grau
Proposer James Moore and Company
Ranking of Auditing Services Proposal
(provided under separate cover)
Adjournment

BOARD OF SUPERVISORS’ MEETING AGENDA
Organizational Matters
Roll call to confirm a quorum
Public Comment Period
Administrative Matters
Consideration of the Minutes
Consideration of the Board of Supervisors’ Meeting Minutes, May 17, 2019
Consideration of the Auditor Selection Committee Minutes, May 17, 2019

Discussion Related to a Meeting Schedule for Fiscal Year 2019-2020 (During the 2019 Fiscal Year the Board approved a quarterly meeting on the fourth Friday in January, May, July, and September at 10:00 a.m. – proposing 3rd Friday).
Consideration of the Website Maintenance Agreement
Ratification of the Public Consumption Agreement between the District, City and Landowner (provided under separate cover)
Consideration of the District Engineer’s Report

Matters Related to District Financing
Review of Auditor Selection Committee Rankings & Selection of an Auditor
Review of the Fiscal Year 2018 Audit
Public Hearing Related to the Adoption of the Appropriations Budget for Fiscal Year 2019-2020
Consideration of Resolution 2019-06, Adoption of the Fiscal Year 2019-2020 Budget
Consideration of Funding Agreement for Fiscal Year 2019-2020
Ratifications of Payment Authorizations
Review of the District’s Financial Position

Other Business
Staff Reports
District Counsel
District Manager
District Engineer
Audience Comments
Supervisor Requests

Adjournment of the Board of Supervisors’ Meeting

One Daytona Community Development District

Auditor Selection Committee

One Daytona Community Development District

Review of Auditing Services Proposal

ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2019
Volusia County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1.   DUE DATE.  Sealed proposals must be received no later than July 12, 2019, at 4:00 p.m. at the offices of the District Manager, PFM Group Consulting, LLC, located at 12051 Corporate Boulevard, Orlando, Florida 32817. Proposals will be publicly opened at the meeting of the Board of Supervisors on July 19, 2019,. at 10:00 a.m. at the International Motorsports Center, One Daytona Boulevard, Daytona Beach, FL 32114..

SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Each Proposer shall submit three (3) hard copies and one (1) electronic copy of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title “Auditing Services – One Daytona Community Development District” on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS.  The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Provide three (3) references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.

The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.

SECTION 13. PROTESTS. In accordance with the District’s Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid Proposal Documents.

SECTION 14.	EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

AUDITOR SELECTION EVALUATION CRITERIA (WITHOUT PRICE)

Ability of Personnel.	(25 Points)

This includes the geographic locations of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer’s Experience.	(25 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(25 Points)

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.

Ability to Furnish the Required Services.	(25 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.

One Daytona Community Development District

CRI

Ws	Mr. Client Name

Dear Audit Selection Committee:
Carr, Riggs & Ingram, LLC (CRI) appreciates the opportunity to propose on auditing services to One Daytona Community Development District (the “District”). We are genuinely excited about the prospect of continuing to serve you and strengthening our long‐term relationship. We pride ourselves on getting to know our clients and illuminating solutions by providing innovative IDEAS to move them from compliance to providing them a competitive advantage.

I

nvestment in You. We believe in developing long‐term, mutually beneficial relationships and quickly demonstrating value with a fee structure and service solutions that provide immediate and continued savings. Our investment starts on “Day 1” as your assigned team begins with our proven, streamlined process that minimizes your time and disruption during the service provider change and continues throughout the relationship.

D

edicated Team. CRI’s team consists of more than 1,900 professionals, which allows us to tailor your service team by aligning their industry, service, and specialty skills with your needs. Our dedicated teams deliver the highest level of business acumen and knowledge to your organization; our commitment to consistent staffing allows you to maximize savings and remain focused on your needs.

E

quilibrium. CRI delivers big firm expertise with small firm service. Of approximately 45,000 public accounting firms in the United States, CRI currently ranks among the top 20. Additionally, as a part of PrimeGlobal, an association of independent accounting firms, we have access to international resources as – and when – needed. Leveraging these resources while maintaining local decision‐making authority means that simplified solutions are only a phone call away. And we believe that’s the best of both worlds for our clients.

A

ctive Partner Participation. Collectively, our partners deliver expertise derived from more than 7,500 years of business experience. With this level of talent, we thoughtfully choose a partner that aligns with your business’ needs and industry. Our hands‐on, working partners “show up” to convey our genuine commitment to your success. They strive to earn trusted advisor roles by digging in, proactively learning your business, and producing long‐term value for you.

S

implified Solutions. Our 500+ cumulative partner certifications is an impressive statistic, success is measured by translating complex concepts into
client solutions. While accounting is the language of business, we’re here to decipher the jargon and help you make educated decisions. CRInnovate embraces agility and
invention. The CRI vSTAR™ process, our inaugural initiative delivering a
virtual audit, is designed to provide you with maximized efficiencies, reduced workload, and an improved experience.

We have enjoyed being your business partner for the last three years and we welcome the opportunity to continue demonstrating the same teamwork, expertise, innovation, and responsiveness that have made us one of the fastest growing public accounting firms in the United States. Again, we appreciate your consideration.
Sincerely,

K. Alan Jowers, CPA Engagement Partner

TABLE OF CONTENTS 

YOUR NEEDS
UNDERSTANDING & MEETING YOUR NEEDS	4
YOUR SERVICES & FEES
YOUR SERVICES & FEES	5
YOUR CHOICE: CRI
FIRM PROFILE	6
GOVERNMENT CREDENTIALS	7
RELEVANT EXPERIENCE	8
YOUR SOLUTION TEAM	9
DELIVERING QUALITY TO YOU	16
THE CRI vSTAR™ PROCESS	18
WORKING TOGETHER: OVERVIEW
SHARING CRI’S VALUES WITH YOU	19
TRANSITIONING YOU	20
JOINING OUR CONVERSATION	21
WORKING TOGETHER: DETAILS
CRI AUDIT FRAMEWORK	22
CRI AUDIT APPROACH	24
APPENDIX
APPENDIX A – RFP DOCUMENTS	26

UNDERSTANDING & MEETING YOUR NEEDS 
From the RFP, we understood your team to express the following needs, requests, and/or issues. We’ve detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon request.

Technical		The District is required to have independent audits performed on its financial statements.

Relational	The District’s Board of Supervisors and management expect open and continuous communication with their CPA firm in order to avoid surprise findings at the end of the audit.

Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GAAS), in order to express an opinion on the District’s financial statements.
Communicate contemporaneously and directly with management regarding the results of our procedures.
Anticipate and respond to concerns of management and/or the Audit Committee (if/when formed).

YOUR SERVICES & FEES 

We value creating mutually‐rewarding, long‐term relationships with our clients. Our goal is to provide high quality, responsive service that yields returns far greater than your investment in our professional fees. Please find below our proposal of fees to provide the requested services for the upcoming three respective fiscal years.

Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GAAS)

$6,000	$6,100	$6,250

If the District requests additional services outside of this proposal, professional fee hourly rates are as follows, but may be negotiated depending on the project request:

Partner	$225	
Manager	$140	
Senior	$100	
Staff	$80	
IT Specialist	$200	
Fraud Specialist	$200	

Our professional fees are based on the key assumptions that One Daytona Community Development District will:
Make available documents and work papers for review at One Daytona Community Development
District’s headquarters location, although we may choose to review at alternate locations.
Prepare certain schedules and analyses and provide supporting documents as requested.
Assist us in obtaining an understanding of the accounting systems of the District.
Not experience a significant change in business operations or financial reporting standards.

FIRM PROFILE 

GOVERNMENT CREDENTIALS 

RELEVANT EXPERIENCE

CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions for overcoming them. Our governmental team’s 1,100+ years of combined experience is derived from providing audit and accounting outsourcing services to a client base that includes:
450+ governmental entity clients across the South totaling approximately $22 billion in total revenues,
Perform single audits for approximately 30% of all governmental clients, and
Municipality clients of up to $1.2 billion in total revenues.
We parlay this vast experience and derived best practices into proven solutions that benefit you. Below we share specific, relevant client references; we encourage you to consult with them.

Rizzetta & Company Shawn Wildermuth 3434 Colwell Avenue
Suite 200
Tampa, FL 33614
813.933.5571
GMS, LLC
Dave DeNagy
14785 Old St. Augustine Road, Suite 4
Jacksonville, FL 32258
904.288.9130
Wrathell, Hunt & Associates, LLC
Jeffrey Pinder 2300 Glades Road Suite 410W
Boca Raton, FL 33431 561.571.0010
PFM
Jennifer Glasgow 12051 Corporate Blvd.
Orlando, FL 32817
407.382.3256

2006 – Present	Annual Financial
Statement Audits of Multiple CDDs

2006 – Present	Annual Financial
Statement Audits of Multiple CDDs

2006 – Present	Annual Financial
Statement Audits of Multiple CDDs

2007 – Present	Annual Financial
Statement Audits of Multiple CDDs

Client service experience
Responsiveness to client needs
Long‐term relationship
CDD management co.

Client service experience
Responsiveness to client needs
Long‐term relationship
CDD management co.

Client service experience
Responsiveness to client needs
Long‐term relationship
CDD management co.

Client service experience
Responsiveness to client needs
Long‐term relationship
CDD management co.

For an example of our team’s expertise, watch a CRI video blog by partner Brian Barksdale discussing Government‐Wide Statement of Activities. Just snap this QR code with your mobile phone to download or visit CRIcpa.com to view one of our 100+ videos.

YOUR SOLUTION TEAM 

We have assembled a team of professionals who will ensure the highest level of personal dedication and professional excellence to you. Our team delivers exceptional services through a balanced blend of skills (service‐driven, industry‐specific, technical, and business) and experience that we know are important to you.

Brief profiles of each member of the team identified below follow on subsequent pages.

Alan Jowers
ENGAGEMENT PARTNER

Katie Sidrony
CONCURRING PARTNER

Stephen Riggs IV
CONSULTING PARTNER

Grace Hartness
SENIOR MANAGER

Chad Branson
SENIOR MANAGER

Ali Gorman
SENIOR MANAGER

YOUR SOLUTION TEAM 

K. Alan Jowers, CPA Engagement Partner

(850) 837‐3141 phone	AJowers@cricpa.com

Representative Clients
Santa Rosa County District School Board
Okaloosa Gas District
Santa Rosa Island Authority
Pasco County
Okaloosa County District School Board
Celebration Community Development District
Hammock Bay Community Development District
Amelia National Community Development District

Experience
Alan has over 25 years’ experience in public accounting, primarily on financial statement assurance engagements. His practice includes audits, reviews and compilations of local governmental entities, condominium and homeowner associations, non‐profit organizations and nonpublic companies. He currently has direct engagement responsibility for a significant number of audits of local governmental entities, including counties, cities, school boards, utility districts and Florida community development districts.

Alan is licensed to practice as a certified public accountant in Florida and Georgia. He is a member of the Board of Directors of the Florida Institute of Certified Public Accountants (FICPA), has been an active member of the FICPA’s State and Local Governmental Committee and is a past chair of its Common Interest Realty Association Committee. He is also active in the Panhandle Chapter of the Florida Governmental Finance Officers Association (FGFOA) and is a former member of the FGFOA’s statewide Technical Resource Committee.

Education, Licenses & Certifications
Masters of Accountancy, University of Alabama
BS, Accounting, Florida State University
Certified Public Accountant

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA) – member of the Board of Governors
Governmental Finance Officers Association (GFOA)
Florida Governmental Finance Officers Association (FGFOA) – member of Technical Resource Committee

YOUR SOLUTION TEAM 

Katie Sidrony, CPA Concurring Partner

(850) 837‐3141 phone	KSidrony@cricpa.com

Representative Clients
Community Development Districts
Condominium and Homeowner Associations
County and Local Governments
Non‐Profit Organizations
Privately‐held corporations

Experience
Katie has over 12 years accounting and audit experience with CRI. Her practice includes audits, reviews, and compilation of governmental entities, condominium and homeowner associations, non‐profit organizations and privately‐held corporations.

Katie is licensed to practice as a certified public accountant in Florida. She is a member of the Florida Institute of Certified Public Accountants and exceeds all continuing professional education requirements related to Government Auditing Standards.

Katie has direct engagement responsibility for many special districts in the State of Florida including community development districts, fire districts, utility districts and school districts. She is active in our firm’s condominium and homeowner association practice.

Education, Licenses & Certifications
Master of Business Administration, Troy University
BSBA, Professional Accountancy, University of West Florida
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

YOUR SOLUTION TEAM 

Stephen Riggs, IV, CPA Consulting Partner

(850) 837‐3141 phone	SCRiggs@cricpa.com

Representative Clients
Bainebridge CDD
CFM CDD
Gramercy Farms CDD
Heritage Harbour North CDD
River Hall CDD
Tern Bay CDD
Waterlefe CDD
City of Key West, Florida
– Internal Audit and Forensic
Okaloosa County Sheriff’s Office
Bahama Conch Community Land Trust – Internal Audit and Forensic

Experience
Stephen has over 13 years accounting and audit experience, including three years with the international public accounting firm, Ernst & Young, LLP. His experience includes numerous clients in industries including governmental, not‐for‐profit, healthcare, SEC and privately held corporations.

Stephen is licensed to practice as a certified public accountant in Florida. He is a member of the State and local Governmental section of the Florida Institute of Certified Public Accountants and exceeds all continuing professional education requirements related to Government Auditing Standards.

He is currently a partner on engagements for many special districts in the State of Florida, including community development districts, fire districts and school districts. In addition to his public accounting experience, Stephen has served on the Board of Directors for a Community Development District and a non‐profit organization.

Education, Licenses & Certifications
Masters of Accountancy, University of West Florida
BA, Economics, University of Florida
Certified Public Accountant

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Past President, Emerald Coast Chapter of Florida Institute of Certified Public Accountants (FICPA)

YOUR SOLUTION TEAM 

Grace Hartness, CPA Senior Manager

(850) 837‐3141 phone	GHartness@cricpa.com

Representative Service Areas
Community Development Districts
Condominium and Homeowner Associations
Utility Services
School Districts
County and Local Governments
Non‐Profit Organizations

Experience
Grace has over 12 years accounting and audit experience with CRI. She has worked on several major construction companies, government entities, community development districts, condominium and homeowner associations and non‐profit organizations. In addition, she has been involved in special audit projects for the Miami‐Dade Airport Authority.

Grace is licensed to practice as a certified public accountant in Florida and exceeds all continuing professional education requirements related to Government Auditing Standards. In addition, Grace fluently speaks several languages including French and Arabic.

Grace currently supervises engagements for many special districts in the State of Florida including community development districts and school districts. She is active in our firm’s condominium and homeowner association practice.

Grace started with CRI in August 2006, upon completion of her master’s degree, and was promoted to manager in 2011.

Education, Licenses & Certifications
MAcc, Accounting, University of West Florida
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Accounting & Financial Women’s Alliance (AFWA)

YOUR SOLUTION TEAM 

Chad Branson, CPA Senior Manager

(850) 837‐3141 phone	CBranson@cricpa.com

Representative Service Areas
Local Governments including Water and Sewer Organizations and Fire Districts
School Districts including Foundations
Nonprofit Organizations

Representative Clients (including previous clients)
School Districts ‐ Pinellas County, Okaloosa County, Pasco County, Santa Rosa County
Florida Office of Early Learning Coalition
Florida Department of Elder Affairs
Fire Districts ‐ Destin, Ocean City, North Bay
Utilities ‐ Regional Utilities, Midway Water Systems, Inc., Emerald Coast Utilities Authority
Escambia County

Experience
Chad Branson has 16 years of experience in public accounting, with practice concentrations in auditing governmental, nonprofit and for profit entities. Chad has accumulated experience throughout his career in Federal and Florida Single Audit Acts compliance monitoring and auditing. During his career he has supervised and managed audit engagements for a wide variety of governmental and nonprofit organization clients. In addition, he has performed internal audit work, information technology general controls testing, forensic investigations, and risk assessments for governmental entities.
Chad has been with Carr, Riggs and Ingram, LLC since 2005. Education, Licenses & Certifications
Bachelor and Master of Accountancy – University of Mississippi, Oxford MS
Certified Public Accountant (CPA) – Licensed in Florida and Mississippi
Community Association Manager (CAM) – Florida
Certified Information Technology Professional – AICPA

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Emerald Coast Chapter (FICPA) Board
Florida Governmental Finance Officers Association (FGFOA)

YOUR SOLUTION TEAM 

Ali Gorman, CPA Senior Manager

(850) 837‐3141 phone	AGorman@cricpa.com

Representative Service Areas
Community Development Districts
Condominium and Homeowner Associations
Utility Services
School Districts
County and Local Governments
Non‐Profit Organizations

Experience
Ali has over 11 years auditing and accounting experience in both the Tallahassee and Destin offices of CRI. She is an audit  manager with primary responsibility for fieldwork and reporting on audits of clients in a variety of industries including local governmental and non‐profit entities as well as financial institutions and commercial businesses. She is currently  the audit manager for over 25 community development districts, and works with several CDD management companies in the State of Florida.
Ali is licensed to practice as a Certified Public Accountant in Florida. She is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. She exceeds all continuing professional education requirements related to Government Auditing Standards.
Ali currently supervises engagements for many governmental entities in the State of Florida including community development districts, municipalities, utility districts, and other special governments. She is active in our firm’s governmental industry line as well as the condominium and homeowner association practice. In addition, Ali has accumulated experience throughout her career in Federal and Florida Single Audit Acts compliance monitoring and auditing. Ali has performed many single audits of federal grants under OMB Circular A‐133 and Uniform Grant Guidance (UGG).
Education, Licenses & Certifications
BS, Accounting, Florida State University
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida
Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Governmental Finance Officers Association (GFOA)

DELIVERING QUALITY TO YOU 

DELIVERING QUALITY TO YOU 

AUDIT METHODOLOGY
Our audit, tax, consulting, and client accounting services documentation is maintained electronically. Compliance with our methodology is regularly reviewed and evaluated as part of our internal quality program, which is further discussed in this section under INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS. Comprehensive policies and procedures governing all of our practices and addressing professional and regulatory standards and implementation issues are constantly updated for new professional developments and emerging issues. See PAGES 22 – 26 for a more detailed description of the relevant approach and methodology.

ENGAGEMENT QUALITY REVIEW PARTNER (CONCURRING PARTNER)
Each audit has an assigned engagement quality review (EQR) partner with the appropriate experience. This role is one of the most important elements of our quality assurance process, as it provides for a timely, independent review of all key accounting and auditing issues. The EQR partner also reviews the financial statements and related supporting documentation—including the disclosures—to evaluate their fair presentation under accounting principles generally accepted in the United States of America (GAAP).

INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS
Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners’ work is reviewed annually, and the inspection process includes periodic testing of the effectiveness of our quality controls and a continuous improvement program.

Internal Inspection: A permanent team of subject matter experts annually perform 150+ reviews of a risk‐based sample of partners and engagements.
Continuous Process Improvement Reviews: In addition to #1 above, this ongoing process reviews each audit partner twice annually, representing 300+ reviews each year.

CRI is enrolled in the AICPA Peer Review Program, through which our external reviews are conducted by another independent public accounting firm. We have our accounting and auditing practice triennially reviewed as a member in this program.

Additionally, we are registered with the PCAOB, who performs an external review inspection once every three years.

THE CRI vSTAR™ PROCESS 

SHARING CRI’S VALUES WITH YOU 

TRANSITIONING YOU 

“As a CPA and former auditor myself, I know that changing auditors can often be difficult and time consuming due to learning curves and new processes. Fortunately, I quickly found that CRI’s partners and staff make the transition simple and relatively painless. The significant involvement of the firm’s partners is one of the main reasons for this result. CRI’s partners are responsive to our needs and professionally handle the entire engagement from beginning to end.”

Ed Oliphant, Chief Financial Officer Regional Transportation Authority

When choosing to change firms, the time involved in working with new accounting professionals is often a concern. CRI’s well‐defined efficient, seamless transition process is designed to:

Provide you with value from the very first encounter,
Avoid interruption of service,
Minimize disruption and investment of management’s time,
Raise the standard of service, and
Establish ongoing channels of communication with One Daytona Community Development District’s management.

The transition plan is comprised of the following key activities and can occur within approximately two weeks, depending on the availability of the parties involved:

JOINING OUR CONVERSATION 

CRI AUDIT FRAMEWORK

Our proposed services require a coordinated effort between us and One Daytona Community Development District’s team. Planning and continual communication are essential to developing the appropriate procedures, working collaboratively to resolve any identified issues, and meeting your timelines.

CRI’s audit approach occurs within a framework of our client’s business and industry; therefore, we assess risk by:

Understanding management’s perspectives and goals, and
Considering business conditions and threats that could prevent management from achieving its business objectives.

We assess risks in the following areas:

CRI AUDIT FRAMEWORK

Our ultimate intent is to drill down from these broad risks to specific financial reporting risks. We understand both these risks and management’s processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities.

Although our audits are conducted through a structured, risk‐based model, we focus on understanding the client’s needs, requirements, and expectations. We work collaboratively with management and the Audit Committee (or similar function) to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage.

In planning, we concentrate on “key risks,” (items with a greater risk of a material misstatement, a material weakness in internal controls, or other matters resulting in the issuance of an inappropriate audit report). We focus on “material” items (i.e. those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements, certain quantitative and qualitative factors must be considered—which may include:

Impact on operating trends (revenue/income, expenses, net income, etc).
Nature of the misstatement (i.e., did the misstatement result from an unlawful transaction?).
Impact on liquidity, capital/surplus, earnings capacity, etc.
Impact to loan covenants and contractual and regulatory requirements.

Consistent communication is a key to completion of the audit. By ensuring constant involvement, we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to:

Set‐up the audit by reviewing the mapping of One Daytona Community Development District’s financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances, transactions, procedures, and systems are tested as deemed necessary.
Discuss ongoing changes—specifically new accounting pronouncements and key business transactions in their early stages, enabling us to agree on the resolution of various complex business issues on a timely basis.

CRI AUDIT APPROACH 

Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and risk assessment procedures (as noted on the previous page) occur during detailed conversations and observations with your team. The results of those procedures allow us to tailor an audit program to your specific risks and needs. We then execute the audit, report the results, and evaluate continuous improvement opportunities for ongoing service and benefit to you.

One Daytona CDD

CRI AUDIT APPROACH 

APPENDIX A – RFP DOCUMENTS 

APPENDIX A – RFP DOCUMENTS 

APPENDIX A – RFP DOCUMENTS 

APPENDIX A – RFP DOCUMENTS 

One Daytona Community Development District

Grau

Proposal to Provide Financial Auditing Services

ONE DAYTONA
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: July 12, 2019 - 4:00PM

Submitted to:
One Daytona Community Development District Attention: Jane Gaarlandt, District Manager 12051 Corporate Boulevard
Orlando, Florida 32817

Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431
Tel	(561) 994-9299 / (800) 229-4728
Fax	(561) 994-5823
tony@graucpa.com / www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS & EXPERIENCE	3
STAFF QUALIFICATIONS,	21
REFERENCES	29
COST OF SERVICES	31
SUPPLEMENTAL INFORMATION	33

July 12, 2019

One Daytona Community Development District Attention: Jane Gaarlandt, District Manager 12051 Corporate Boulevard
Orlando, Florida 32817

951 Yamato Road, Suite 280 Boca Raton, Florida 33431 (561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2019, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) is pleased to respond to the One Daytona Community Development District’s (the “District”) Request for Proposal (RFP), and look forward to working with you on your audit. We are a team of knowledgeable professionals with extensive experience in audits for organizations just like yours, and we know how to work with you to complete an effective and efficient audit.

Since our focus is on government, we fully understand the professional services and work products required to meet your RFP requirements. Our team provided services in excess of 19,000 hours for our public sector clients last year, and we currently audit over 300 governmental entities. Our practice is unique as 98% of work is either audit or work related to government and non-profit entities.

In addition to our firm’s focus, Grau & Associates is a great fit for your audit for a variety of other reasons, including:

Experience
Grau is proud of the fact that the personnel we assign to your audit are some of the most experienced auditors in the field. Unlike many other firms, our auditors work almost exclusively with governmental entities, which mean they are more knowledgeable and efficient on audits like yours. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you. Also, due to Grau’s very low turnover rate for our industry, you won’t have to worry about retraining your auditors from year to year.

Service
Our clients are pleased with the level of personalized service they receive from our talented professionals. Because of our extensive experience, we are adept at making the transition to a new firm as smooth as possible. We work with you to resolve any issues and keep in regular contact so there are no surprises when the final report delivers. In fact, your engagement team will report any potential audit adjustments to you on a regular basis so you will have adequate time to research and respond. Additionally, we have a disaster recovery plan that includes daily data back-ups and offsite file storage, so in the case of an emergency, your records would be safe.

One Daytona Community Development District July 12, 2019

Responsiveness
We pride ourselves on our high level of responsiveness. We answer emails and telephone calls within 24 hours, and usually right away. We are always accessible to clients during business hours, and make every effort to answer any questions as they arise. Additionally, we don’t just complete your audit and disappear. We understand the “big picture” and think beyond the traditional auditor’s perspective. We remain in touch for the entire year, suggesting ways you can improve your District’s performance, procedures and controls. We will update, advise and educate you on new or revised reporting requirements so you are sure to always remain compliant.

Reputation
Our reputation in our field is impeccable. We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We have the professional staff available to perform the engagement and resources required to complete the work. We are financially stable and have never been involved in any bankruptcy proceedings.

Standards
Grau & Associates is a professional association / licensed certified public accounting firm serving clients through the state of Florida. We are a member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). Additionally, individuals are members of both the (GFOA) and (FGFOA). Grau is also a member of the Governmental Audit Quality Center (GAQC). Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or provide additional information as needed. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Racquel McIntosh, CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience, and look forward to serving you.

Very truly yours, Grau & Associates

Antonio J. Grau

Firm Qualifications & Experience

Grau & Associates is a medium-sized accounting firm providing comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services and we are properly registered and licensed by the State of Florida. The Partners, Consultant and Managers of Grau are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.

Grau & Associates is a properly registered/licensed State of Florida professional corporation and all assigned supervisory professional staff are properly registered/licensed to practice in the State of Florida.

Grau’s Focus and Experience

We are dedicated to serving Special Districts.
We currently audit over 300 Special Districts.
Last year, Grau performed in excess of 19,000 hours of services for our Public Sector Clients under
Governmental Auditing Standards.
Grau currently only provides audit and attestation services principally for governmental and non- profit entities under government auditing standards. The firm and staff are 100% dedicated to the audit practice.

During Grau’s history we have consistently focused on providing service to the public sector. By focusing our resources on this industry, we provide the highest level of services to our Public Sector Clients.

Grau & Associates has a total of 17 employees, 15 professional staff, including 2 Partners and 13 professionals who specialize in providing auditing, accounting, consulting, and monitoring services to the Public Sector and 2 administrative professionals. The number of professional staff by employee classification is as follows:

Team Member	Total Professional Staff	Total CPAs	Total Government Audit Staff	
Partners *	2	2	2	
Managers *	3	3	3	
Advisory Consultant	1	1	1	
Supervisor / Seniors *	4	2	4	
Staff Accountants *	5	1	5	
Total	15	9	15	
*ALL FULL TIME EMPLOYEES

Compliance with Government Education Requirements

In order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of Grau & Associates exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs ensure that all audit professionals meet the requirements to participate in audits of government agencies.

Professional Staff Training

Partners - All of our Partners are CPA’s and have diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control and have far exceeded minimum CPE requirements.

Managers - All of our Audit Managers are CPA’s who have demonstrated the ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm’s continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE Requirements.

Seniors - All of our Seniors have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for upward mobility and have far exceeded minimum CPE requirements.

Memberships

All of the firm’s CPA’s are properly licensed as CPA’s and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups:

FICPA Committee on State and Local Government
Florida Government Finance Officers Association (FGOA)
Special Review Committee of the Government Finance Officers Association
Florida Institute of CPA Non-Profit Conference Committee
Florida Association of Special Districts (FASD)
FGFOA Annual Conference Program Committee
FASD Finance Committee
FICPA Young CPAs Committee
FICPA Accounting Careers Committee

In addition, we have an ongoing recruitment program that seeks only those accountants with a proven record of academic success. When we recruit at the senior and manager level, we select CPA’s with proven governmental accounting and auditing experience.

Quality Control and Confidentiality

Grau participates in an external quality review program requiring an on-site independent examination of our auditing practice. Grau has consistently received an unqualified opinion on the quality of our audit practice. During our firm’s last external quality control review, eight audits were reviewed, including five government audits. A copy of the report on the firm’s most recent quality review can be found on the following page.

In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the highest quality of services. Under the supervision of the Audit Partner, an Audit Manager is responsible for monitoring quality control of all appropriate engagements.

Results of State and Federal Reviews

All state and federal reviews of the firm’s reports and working papers have been accepted without change or revision to issued reports.

•

Ii	PA	CPA

FICPAPeer Review Program Admrmstered in Flooaa try ltle Florida lnst,lule of CPAs

AICPA Petr "r,lew Program Aantntstered m Florida by !he Flo11da lnslitule of CPAs

March 2, 2017
Antonio Jose Grau .Ir, CPA Grau & Associates
2700 N Military Tri Ste 350 Boca Raton, FL 33431

Dear Mr. Grau:
It is my pleasure to notify you that on March 2.2017 the Florida Peer Review Committee accepted the report on the most recent system peer review of your firm. The due date for your next review is December 31, 2019. 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 ratjng of pass. The Committee asked me to convey its congratulations to the firm.
Sincerely,

Paul N. Brown, CPA, COMA Director of Technical Services

cc: Daniel Joseph Hevia, CPA

Finn Number: 4390114	Review Number: 474720

32.S W. Collrg<' Ave PO. Box 5◄37 Tallaha�.stt, FL 32314 (850) 224 2727 (800) 342-3197 fax: (850) 222 8190 wwwhcpa.org

_ AICPA)"

PEER REVIEW PROGRAM
is proud to present this
Certificate of Recognition
to

Grau  & Associates
For having a system of quality control for its accounting and auditing practice in effect for the year ended June 30, 2016 which has been designed to meet the requirements of the quality control standards
for an accounting and auditing practice established by the AICPA and which was complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards.

��
A11(ta1-·o� AICl•A  l>e�.- H�••i11.,. Hoard ZOl6

6

Partial List of Clients
The following is a partial list of clients served and related experience:

  	Governmental Audit	Utility Audit	Current Client	Year End	
Aberdeen Community Development District				9/30	
Allen Plantation Community Development District				9/30	
Amelia Concourse Community Development District				9/30	
Amelia National Community Development District				9/30	
Amelia Walk Community Development District				9/30	
Anthem Park Community Development District				9/30	
Antigua at St. Augustine Community District				9/30	
Aqua Isles Community Development District				9/30	
Arbor Green Community Development District				9/30	
Arlington Ridge Community Development District				9/30	
Armstrong Community Development District				9/30	
Artisan Lakes Community Development District				9/30	
Asturia Community Development District				9/30	
Ave Maria Stewardship Community Development District				9/30	
Aventura Isles Community Development District				9/30	
Bahia Lakes Community Development District				9/30	
Ballantrae Community Development District				9/30	
Ballantrae Hillsborough Community Development District				9/30	
Bartram Park Community Development District				9/30	
Bartram Springs Community Development District				9/30	
Bay Creek Community Development District				9/30	
Bay Laurel Community Development District				9/30	
Bay Tree Community Development District				9/30	
Bayside Improvement Development District				9/30	
Baywinds Community Development District				9/30	
Beach Community Development District				9/30	
Beacon Tradeport Community Development District				9/30	
Beeline Community Development District				9/30	
Bella Verda East Community Development District				9/30	
Bella Verda Lake Community Development District				9/30	
Bella Vida Community Development District				9/30	
Bellagio Community Development District				9/30	
Belmont Community Development District				9/30	
Belmont Lakes Community Development District				9/30	
Bexley Community Development District				9/30	
Blackburn Creek Community Development District				9/30	
Bluewaters Community Development District				9/30	
Bobcat Trail Community Developement District				9/30	

  	Governmental Audit	Utility Audit	Current Client	Year End	
Cross Creek Community Development District				9/30	
Bonita Landing Community Development District				9/30	
Bonita Village Community Development District				9/30	
Bonnett Creek Resort Community Development District				9/30	
Brandy Creek Community Development District				9/30	
Bridgewater Community Development District				9/30	
Bridgewater of Wesley Chapel Community Development District				9/30	
Briger Community Development District				9/30	
Brighton Lakes Community Development District				9/30	
Brooks of Bonita Springs I Community Development District				9/30	
Brooks of Bonita Springs II Community Development District				9/30	
Bull Frog Creek Community Development District				9/30	
Candler Hills East Community Development District				9/30	
Capital Region Community Development District				9/30	
Captain's Key Dependent District				9/30	
Caribe Palm Community Development District				9/30	
Carlton Lakes Community Development District				9/30	
Cascades at Groveland Community Development District				9/30	
Catalina at Winkler Preserve Community Development District				9/30	
CBL/BM Port Orange West Community Development District				9/30	
Cedar Pointe Community Development District				9/30	
Celebration Point Community Development District				9/30	
Central Lake Community Development District				9/30	
Century Gardens Community Development District				9/30	
Century Gardens at Tamiami Community Development District				9/30	
Century Gardens Village Community Development District				9/30	
Century Parc Community Development District				9/30	
CFM (Coolidge Fort Myers) Community Development District				9/30	
Chapel Creek Community Development District				9/30	
Champions Gate Community Development District				9/30	
Champion’s Reserve Community Development District				9/30	
Channing Park Community Development District				9/30	
City Center Community Development District				9/30	
City Place Community Development District				9/30	
Clearwater Cay Community Development District				9/30	
Coastal Lake Community Development District				9/30	
Cocot Palms Community Development District				9/30	
Coconut Cay Community Development District				9/30	
Concorde Estates Community Development District				9/30	
Concorde Station Community Development District				9/30	
Connerton West Community Development District				9/30	
Copper Creek Community Development District				9/30	

  	Governmental Audit	Utility Audit	Current Client	Year End	
Copper Oaks Community Development District				9/30	
Copperstone Community Development District				9/30	
Coral Bay Community Development District				9/30	
Coral Keys Homes Community Development District				9/30	
Coral Town Park Community Development District				9/30	
Cordoba Ranch Community Development District				9/30	
Corkscrew Farms Community Development District				9/30	
Coronado Community Development District				9/30	
Cory Lakes Community Development District				9/30	
Country Club of Mount Dora Community Development District				9/30	
Country Greens Community Development District				9/30	
Country Walk Community Development District				9/30	
Covington Park Community Development District				9/30	
Creekside Community Development District				9/30	
Crestview II Community Development District				9/30	
Crestview West Community Development District				9/30	
Cross Country Home Services Community Development District				9/30	
Cross Creek Community Development District				9/30	
Cutler Cay Community Development District				9/30	
Cypress Cove Community Development District				9/30	
Cypress Grove Community Development District				9/30	
Cypress Lakes Community Development District				9/30	
Cypress Shadows Community Development District				9/30	
Deer Island Community Development District				9/30	
Deer Run Community Development District				9/30	
Diamond Hill Community Development District				9/30	
Double Branch Community Development District				9/30	
Dove Pond Community Development District				9/30	
Downtown Doral Community Development District				9/30	
Dunes Community Development District				9/30	
Dupree Lakes Community Development District				9/30	
Eagle Point Community Development District				9/30	
East Bonita Bridge Road Community Development District				9/30	
East Park Community Development District				9/30	
Easton Park Community Development District				9/30	
Enclave at Black Point Marina Community Development District				9/30	
Encore Community Development District				9/30	
Enterprise Community Development District				9/30	
Epperson Ranch Community Development District				9/30	
Estancia at Wiregrass Community Development District				9/30	
Estates at Cherry Lake Community Development District				9/30	
Estuary Community Development District				9/30	

  	Governmental Audit	Utility Audit	Current Client	Year End	
Falcon Trace Community Development District				9/30	
Fallschase Community Development District				9/30	
Fiddler’s Creek Community Development District				9/30	
Fishhawk I Community Development District				9/30	
Fishhawk II Community Development District				9/30	
Fishhawk III Community Development District				9/30	
Fishhawk IV Community Development District				9/30	
Fleming Island Plantation Community Development District				9/30	
Florida Green Finance Authority				9/30	
Founder’s Ridge Community Development District				9/30	
Fountainbleau Lakes Community Development District				9/30	
Forest Creek Community Development District				9/30	
Gardens at Millenia Community Development District				9/30	
Glen St. Johns Community Development District				9/30	
Gramercy Farms Community Development District				9/30	
Grand Bay at Doral Community Development District				9/30	
Grand Hampton Community Development District				9/30	
Grand Haven Community Development District				9/30	
Greater Lakes/Sawgrass Community Development District				9/30	
Green Corridor PACE District				9/30	
Greyhawk Landing Community Development District				9/30	
Groves Community Development District				9/30	
Habitat Community Development District				9/30	
Hacienda Lakes Community Development District				9/30	
Hamal Community Development District				9/30	
Hammocks Community Development District				9/30	
Harbor Bay Community Development District				9/30	
Harbour Isles Community Development District				9/30	
Harbourage at Braden River Community Development District				9/30	
Harmony Community Development District				9/30	
Harrison Ranch Community Development District				9/30	
Hawk's Point Community Development District				9/30	
Hemmingway Point Community Development District				9/30	
Heritage Bay Community Development District				9/30	
Heritage Greens Community Development District				9/30	
Heritage Harbor Community Development District				9/30	
Heritage Harbor at Braden River Community Development District				9/30	
Heritage Harbour Market Place Community Development District				9/30	
Heritage Harbour South Community Development District				9/30	
Heritage Isles at Viera Community Development District				9/30	
Heritage Isles Community Development District				9/30	
Heritage Landing Community Development District				9/30	

  	Governmental Audit	Utility Audit	Current Client	Year End	
Heritage Oak Park Community Development District				9/30	
Heritage Park Community Development District				9/30	
Heritage Plantation Community Development District				9/30	
Heritage Springs Community Development District				9/30	
Heron Isles Community Development District				9/30	
Hickory Hammock Community Development District				9/30	
High Ridge/Quantum Community Development District				9/30	
Highlands Community Development District				9/30	
Hollywood Beach Community Development District				9/30	
Homestead 50 Community Development District				9/30	
Hypoluxo-Haverhill Community Development District				9/30	
Independence Park Community Development District				9/30	
Indigo Community Development District				9/30	
Indigo East Community Development District				9/30	
Interlaken Community Development District				9/30	
Islands at Doral III Community Development District				9/30	
Islands at Doral (NE) Community Development District				9/30	
Islands at Doral (SW) Community Development District				9/30	
Islands at Doral Townhomes Community Development District				9/30	
Isles of Bartram Park Community Development District				9/30	
Journey's End Community Development District				9/30	
Jurlington Creek Plantation Community Development District				9/30	
K-Bar Ranch Community Development District				9/30	
Kendall Breeze Community Development District				9/30	
Kendall Breeze West Community Development District				9/30	
Key Marco Community Development District				9/30	
Keys Cove Community Development District				9/30	
Keys Cove II Community Development District				9/30	
La Collina Community Development District				9/30	
Laguna Estates Community Development District				9/30	
Laguna Lakes Community Development District				9/30	
Lake Ashton Community Development District				9/30	
Lake Ashton II Community Development District				9/30	
Lake Francis Community Development District				9/30	
Lake Padgett Estates Independent District				9/30	
Lake Powell Residential Golf Community Development District				9/30	
Lakes by the Bay South Community Development District				9/30	
Lakeshore Ranch Community Development District				9/30	
Lakeside Community Development District				9/30	
Lakeside Landings Community Development District				9/30	
Lakeside Plantation Community Development District				9/30	
Lakewood Ranch 1 Community Development District				9/30	

  	Governmental Audit	Utility Audit	Current Client	Year End	
Lakewood Ranch 2 Community Development District				9/30	
Lakewood Ranch 3 Community Development District				9/30	
Lakewood Ranch 4 Community Development District				9/30	
Lakewood Ranch 5 Community Development District				9/30	
Lakewood Ranch 6 Community Development District				9/30	
Legacy Springs Community Development District				9/30	
Legends Bay Community Development District				9/30	
Lexington Community Development District				9/30	
Live Oak No. 1 Community Development District				9/30	
Long Lake Ranch Community Development District				9/30	
Longleaf Community Development District				9/30	
Lucaya Community Development District				9/30	
Madeira Community Development District				9/30	
Magnolia Park Community Development District				9/30	
Magnolia West Community Development District				9/30	
Main Street Community Development District				9/30	
Mainstreet Community Development District				9/30	
Majorca Isles Community Development District				9/30	
Maple Ridge Community Development District				9/30	
Marsh Harbour Community Development District				9/30	
Marshall Creek Community Development District				9/30	
Mayfair Community Development District				9/30	
Meadow Pines Community Development District				9/30	
Meadow Point I Community Development District				9/30	
Meadow Point III Community Development District				9/30	
Meadow Point IV Community Development District				9/30	
Meadow Woods Community Development District				9/30	
Mediterra North Community Development District				9/30	
Mediterra South Community Development District				9/30	
Mediterranea Community Development District				9/30	
Middle Village Community Development District				9/30	
Mira Lago West Community Development District				9/30	
Miromar Lakes Community Development District				9/30	
Montecito Community Development District				9/30	
Monterey/Congress Community Development District				9/30	
Myakka Community Development District				9/30	
Moody River Estates Community Development District				9/30	
Myakka Ranch Community Development District				9/30	
Myrtle Creek Community Development District				9/30	
Naples Heritage Community Development District				9/30	
Narcoossee Community Development District				9/30	
Newport Tampa Bay Community Development District				9/30	

  	Governmental Audit	Utility Audit	Current Client	Year End	
North Dade Community Development District				9/30	
Northern Riverwalk Community Development District				9/30	
Northwood Community Development District				9/30	
Oak Creek Community Development District				9/30	
Oakridge Community Development District				9/30	
Oaks at Shady Creek, The Community Development District				9/30	
Oakstead Community Development District				9/30	
Old Palm Community Development District				9/30	
Orchid Grove Community Development District				9/30	
Osprey Oaks Community Development District				9/30	
OTC Community Development District				9/30	
Palm Bay Community Development District				9/30	
Palm Beach Plantation Community Development District				9/30	
Palm Coast Park Community Development District				9/30	
Palm Glades Community Development District				9/30	
Palma Sola Trace Community Development District				9/30	
Palms of Terra Ceia Bay Community Development District				9/30	
Pan American West Community Development District				9/30	
Panther Trace I Community Development District				9/30	
Panther Trace II Community Development District				9/30	
Panther Trails Community Development District				9/30	
Parker Road Community Development District				9/30	
Parklands Lee Community Development District				9/30	
Parklands West Community Development District				9/30	
Parkway Center Community Development District				9/30	
Paseo Community Development District				9/30	
PBR Community Development District				9/30	
Pebblewalk Village Community Development District				9/30	
Pelican Marsh Community Development District				9/30	
Pembroke Harbor Community Development District				9/30	
Pentathlon Community Development District				9/30	
Pine Air Lakes Community Development District				9/30	
Pine Island Community Development District				9/30	
Pine Island South Community Development District				9/30	
Piney-Z Community Development District				9/30	
Pioneer Community Development District				9/30	
Poinciana Community Development District				9/30	
Poinciana West Community Development District				9/30	
Portico Community Development District				9/30	
Portofino Cove Community Development District				9/30	
Portofino Isles Community Development District				9/30	
Portofino Landings Community Development District				9/30	

  	Governmental Audit	Utility Audit	Current Client	Year End	
Portofino Shores Community Development District				9/30	
Portofino Springs Community Development District				9/30	
Portofino Vineyards Community Development District				9/30	
Portofino Vista Community Development District				9/30	
Preserve at Wilderness Lake Community Development District				9/30	
Principal One Community Development District				9/30	
Quantum Community Development District				9/30	
Quantum Park Overlay Community Development District				9/30	
Randal Park Community Development District				9/30	
Remington Community Development District				9/30	
Renaissance Community Development District				9/30	
Reserve Community Development District				9/30	
Reserve 2 Community Development District				9/30	
Reunion East Community Development District				9/30	
Reunion West Community Development District				9/30	
River Bend Community Development District				9/30	
River Glen Community Development District				9/30	
River Hall Community Development District				9/30	
River Place on the St. Lucie Community Development District				9/30	
River Ridge Community Development District				9/30	
Rivercrest Community Development District				9/30	
Rivers Edge Community Development District				9/30	
Sable Palm Community Development District				9/30	
Sail Harbour Community Development District				9/30	
Sampson Creek Community Development District				9/30	
Sandy Creek Community Development District				9/30	
Sausalito Bay Community Development District				9/30	
Seven Oaks I Community Development District				9/30	
Seven Oaks II Community Development District				9/30	
Silver Palms Community Development District				9/30	
Silverado Community Development District				9/30	
Six Mile Creek Community Development District				9/30	
Somerset Community Development District				9/30	
Sonoma Bay Community Development District				9/30	
South Bay Community Development District				9/30	
South Fork Community Development District				9/30	
South Fork East Community Development District				9/30	
South Fork III Community Development District				9/30	
South Kendall Community Development District				9/30	
South Shore Corporate Park Industrial Community Development District				9/30	
South-Dade Venture Development District				9/30	
South Village Community Development District				9/30	

  	Governmental Audit	Utility Audit	Current Client	Year End	
Southaven Community Development District				9/30	
Southern Hills Plantation I Community Development District				9/30	
Southern Hills Plantation II Community Development District				9/30	
Southern Hills Plantation III Community Development District				9/30	
Spicewood Community Development District				9/30	
Split Pine Community Development District				9/30	
Springridge Community Development District (formerly Killarney)				9/30	
St. John's Forest Community Development District				9/30	
Sterling Hill Community Development District				9/30	
Stevens Plantation Community Development District				9/30	
Stonebrier Community Development District				9/30	
Stonegate Community Development District				9/30	
Stoneybrook at Venice Community Development District				9/30	
Stoneybrook Community Development District				9/30	
Stoneybrook Oaks Community Development District				9/30	
Storey Park Community Development District				9/30	
Summerville Community Development District				9/30	
Summit at Fern Hill Community Development District				9/30	
Sunny Hills Units 12-15 Dependent District				9/30	
SWI Community Development District				9/30	
Talavera Community Development District				9/30	
Talis Park Community Development District				9/30	
Tampa Palms Community Development District				9/30	
Tampa Palms Open Space and Transport Community Development District				9/30	
Tapestry Community Development District				9/30	
Tara Community Development District				9/30	
Terra Bella Community Development District				9/30	
Tesoro Community Development District				9/30	
Thousand Oaks Community Development District				9/30	
Tison's Landing Community Development District				9/30	
Tolomato Community Development District				9/30	
Tomoka Community Development District				9/30	
Toscana Isles Community Development District				9/30	
Town Center at Palm Coast Community Development District				9/30	
Tradition Community Development District				9/30	
Trails Community Development District				9/30	
Trails at Monterey Community Development District				9/30	
Treaty Oaks Community Development District				9/30	
Tree Island Estates Community Development District				9/30	
Treeline Preserve Community Development District				9/30	
Trevesta Community Development District				9/30	
Triple Creek Community Development District				9/30	

  	Governmental Audit	Utility Audit	Current Client	Year End	
TSR Community Development District				9/30	
Turnbull Creek Community Development District				9/30	
Turtle Run Community Development District				9/30	
Tuscany Reserve Community Development District				9/30	
Twelve Oaks Community Development District				9/30	
Two Creeks Community Development District				9/30	
University Place Community Development District				9/30	
University Square Community Development District				9/30	
Urban Orlando Community Development District				9/30	
Valencia Acres Community Development District				9/30	
Vasari Community Development District				9/30	
Venetian Community Development District				9/30	
Venetian Isles Community Development District				9/30	
Venetian Parc Community Development District				9/30	
Verandah Community Development District				9/30	
Verandah East Community Development District				9/30	
Verandah West Community Development District				9/30	
Verandahs Community Development District				9/30	
Verano #1 Community Development District				9/30	
Verano Center Community Development District				9/30	
Verona Walk Community Development District				9/30	
Viera East Community Development District				9/30	
Villa Portofino East Community Development District				9/30	
Villa Portofino West Community Development District				9/30	
Villa Vizcaya Community Development District				9/30	
Village Walk of Bonita Springs Community Development District				9/30	
Villages at Bloomingdale Community Development District				9/30	
Village at Gulfstream Park Community Development District				9/30	
Villages of Glen Creek Community Development District				9/30	
Villages of Westport Community Development District				9/30	
Vista Community Development District				9/30	
Vista Lakes Community Development District				9/30	
Vizcaya in Kendall Community Development District				9/30	
Walnut Creek Community Development District				9/30	
Waterchase Community Development District				9/30	
Waterford Estates Community Development District				9/30	
Waterford Landing Community Development District				9/30	
Watergrass Community Development District				9/30	
Waterlefe Community Development District				9/30	
Water's Edge Community Development District				9/30	
Waterset North Community Development District				9/30	
Waterstone Community Development District				9/30	

  	Governmental Audit	Utility Audit	Current Client	Year End	
Wentworth Estates Community Development District				9/30	
West Lake Community Development District				9/30	
West Villages Independent District				9/30	
Westchase Community Development District				9/30	
Westchester Community Development District				9/30	
Westridge Community Development District				9/30	
Willow Creek Community Development District				9/30	
Winding Cypress Community Development District				9/30	
Windsor at Westside Community Development District				9/30	
Winston Trails East Community Development District				9/30	
Winter Garden Village at Fowler Groves Community Development District				9/30	
Woodlands Community Development District				9/30	
World Commerce Community Development District				9/30	
Wyndam Park Community Development District				9/30	
Wynnfield Lakes Community Development District				9/30	
Wynnmere West Community Development District				9/30	
TOTAL	432	3	250		

	Attestation Services	Consulting Services	Governmental Audit	Single Audit	CAFR	Current Client	Year End	
Broward County School District (Joint Venture) (Assessment of Maintenance Operations)							N/A	
Broward County School District (Joint Venture, 20%)							6/30	
Florida Community College at Jacksonville (Internal Audit)							6/30	
Florida Transit Association Finance Corporation							6/30	
Highland County School District (Internal Funds Audit)							6/30	
Palm Beach County School District (Assessment of maintenance for Facility and Property Management) (Internal Funds Audit)							6/30	
Palm Beach County School District (Joint Venture, 20%)							6/30	
Migrant Health Services of Palm Beach County							N/A	
South Florida Water Management District							9/30	
South Florida Water Management District CERP Program Management Services (Joint Venture)							N/A	
State of Florida Department of Management Services (Construction)							N/A	
State of Florida Department of Transportation (Overhead Audits - Various)							N/A	
TOTAL	2	3	8	4	2	2		

	Attestation Services	Financial Audit	Consulting Services	Governmental Audit	Single Audit	Tax Services	
Current Client	
Year End	
Aid to Victims of Domestic Abuse, Inc.								6/30	
Alliance for Human Services, Inc.								6/30	
Brevard Workforce Development Board, Inc.								6/30	
Broward County Human Rights Board/Division (Joint Venture, 30%)								N/A	
Broward Education Foundation								6/30	
CareerSource Broward								9/30	
CareerSource Central Florida									
CareerSource Polk									
Christian Manor								12/31	
Delray Beach Community Land Trust								9/30	
Family Promise								12/31	
Florida Public Transportation Association, Inc.								9/30	
Florida Transit Association Finance Corporation								9/30	
Hispanic Human Resources Council								9/30	
Mae Volen Senior Center								6/30	
National Board for Registration of Registrars								3/31	
National Cancer Registration Board								6/30	
North Lauderdale Academy High School								6/30	
Northwood Development Corporation								9/30	
Palm Beach Community College Foundation								6/30	
Palm Beach County Workforce Development Board (Joint Venture, 25%)								6/30	
Pasco-Hernando Workforce Board								6/30	
Southwest Florida Workforce Development Board								6/30	
Urban League of Palm Beach County								6/30	
TOTAL	9	15	5	15	11	15	8		

	Financial Audit	ERISA/DOL	Current Client	

Year End	
Campbell Property Management 401(k)				12/31	
City of Cooper City General Employee Retirement Plan				9/30	
City of Lauderhill General Employee Retirement Plan				9/30	
City of Parkland Police Pension Fund				9/30	
City of Sunrise General Employees' Retirement System				9/30	
Cross County Home Services and Affiliates 401(k) Plan				9/30	
Danmar Corporation 401(k) Plan				12/31	
Florida Public Utilities 401(k) and Pension Plans				12/31	
Jacksonville Police and Fire Pension Fund				9/30	
Pinetree Water Control District Defined Contribution Retirement Plan				9/30	
San Carlos Park Fire Protection and Rescue Service District				9/30	
Town of Davie General Employees Retirement Plan				9/30	
Town of Hypoluxo Defined Contribution Retirement Plan				9/30	
Town of Lauderdale By The Sea Volunteer Firefighters Pension Plan				9/30	
TOTAL	14	4	9		

	Governmental Audit	Single Audit	Utility Audit	Current Client	
Year End	
Belle Fontaine Improvement District					9/30	
Boca Raton Airport Authority					9/30	
Central Broward Water Control District					9/30	
Central County Water Control District					9/30	
Citrus County Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
East Naples Fire Control and Rescue District					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greeneway Improvement District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Homestead Educational Facilities Benefits District					9/30	
Horizons Improvement District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Waste Water Treatment District					9/30	
Lake Padgett Estates Independent Special District					9/30	
Lakewood Ranch Inter-District Authority					9/30	
Lost Rabbit Public Improvement District					9/30	
Loxahatchee Groves Water Control District					9/30	
Myakka City Fire Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Palm Beach Soil and Water Conservation District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
St. Lucie West Services District					9/30	
Sun 'N Lake of Sebring Improvement District					9/30	
Sunshine Water Control District					9/30	
Twelve Oaks Improvement District					9/30	
West Lakeland Water Control District					9/30	
West Villages Independent District					9/30	
TOTAL	38	3	3	25		

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Staff Qualifications, Experience & Resumes

QUALITY AND EXPERIENCE OF FIRM’S ASSIGNED AUDITING PERSONNEL

You will have two partners available and our consultant for any technical assistance. In addition, an audit manager will be available for the engagement and a senior will be assigned to the engagement that will perform the majority of fieldwork. Additional staff are available to assist with the engagement should the need arise.

Name	Years performing government audits	CPE within last 2 years	Professional Memberships	
ANTONIO J. GRAU, CPA
(Partner)	Over 30	Government Accounting, Auditing: 95 hours

Accounting, Auditing and Other: 62 hours	AICPA FICPA FGFOA GFOA	
ANTONIO S. GRAU, CPA
(Concurring Review Consultant)	Over 40	Government Accounting and Auditing: 32 hours

Accounting, Auditing and Other: 62 hours	AICPA FICPA ICPA	
RACQUEL MCINTOSH, CPA
(Partner)	Over 14	Government Accounting and Auditing hours:62

Accounting, Auditing and Other: 20 hours	AICPA FICPA FGFOA FASD	
DAVID CAPLIVSKI, CPA
(Manager)	Over 7	Government Accounting and Auditing hours:28

Accounting, Auditing and Other: 58 hours	AICPA FICPA	

POSITION DESCRIPTIONS

Engagement Partner
The engagement will be performed under the direct supervision of an Engagement Partner. The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel.

The Engagement Partner will also be involved in:
coordinating all services;
directing the development of the overall audit approach and plan;
performing an overriding review of work papers;
resolving technical accounting and reporting issues;
reviewing, approving and signing reports, management letters, and other audit engagement products; and,
ascertaining client satisfaction with all aspects of our engagement, such as services and the personnel assigned.

Concurring Review and Advisory Consultant
A Concurring Review Consultant will be available as a sounding board to advise in those areas where problems are encountered. He will also perform a second review of all reports to be issued by Grau & Associates.

Audit Manager and Senior
The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy. Responsibilities will include:

planning the audit;
preparing or modifying audit programs, as needed;
evaluating internal control and assessing risk;
communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm for accuracy, completeness and that they are prepared in accordance with professional standards and firm policy.

Information Technology Consultants and Personnel

In addition to the assigned personnel above, Grau and Associates has staff with significant IT auditing experience that will assist in the evaluation and testing of internal controls. Because our staff has both a financial audit and IT background, they are able to communicate effectively all IT related concerns to management. In addition, Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

Grau’s engagement team’s workload is organized in such a way that additional activities brought about by this engagement will not impact our current commitments to our clients. We have sufficient staff capacity to integrate these professional services into our present operations, while continuing to maintain the highest standards of quality and time lines for our clients.

COMPOSITION OF ENGAGEMENT TEAM

In contrast to the majority of both national and local firms, Grau’s proposed engagement team is comprised of an exceptionally large percentage of high-level audit professionals. This gives us the ability to quickly recognize problems and be more efficient as a result of our Team’s DECADES of governmental auditing experience.

Grau & Associates

30%

PARTNER/CONSULTANT MANAGERS
SENIOR
STAFF

30%

20%

20%

80 percent of engagement will be performed by
Partners, Management and Senior Staff
VS.

Typical Local CPA Firm:

15%

PARTNERS MANAGERS SENIOR
STAFF

Typical National CPA Firm

10%

PARTNERS MANAGERS SENIOR STAFF

15%

20%

45%

20%
55%

20%

Fifty-five percent of engagement is performed by “Management”

Forty-five percent of engagement is performed by “Management”

Antonio J. Grau, CPA, Managing Partner
e-mail: tgrau@graucpa.com

Education
Bachelor of Arts, Business Administration, 1983 University of South Florida; Accredited in Business Valuation by the AICPA, 1998; Personal Financial Specialist, 1997; Accredited in Advanced Single Audit by the AICPA, 2016

Professional History	
CPA, in Florida since February 28, 1985, Certificate No. 15330	
Grau & Associates	Partner	2006-Present	
Grau & Company	Partner	1995-2005	
Grau & Company	Audit Manager	1987-1995	
International Firm	Auditor	1985-1986	
Grau & Company	Staff Accountant	1983-1984	

Clients Served (partial list)

(>300) Various Special Districts	Key Largo Water Treatment District	
Aid to Victims of Domestic Abuse, Inc.	Mae Volen Senior Center, Inc.	
Brevard Workforce Board	North Lauderdale Academy High School	
Broward Education Foundation	Orlando Housing Authority	
CareerSource Broward	Palm Beach County Workforce Development Board	
City of Cooper City	Peninsula Housing Programs	
City of Lauderdale Lakes	School Board of Broward County	
City of Lauderhill	School Board of Miami-Dade County	
City of Lauderhill General Pension	School Board of Palm Beach County	
City of North Lauderdale	South Florida Water Management District	
City of Oakland Park	Southwest Florida Workforce Development Board	
City of Weston	Town of Davie	
Delray Beach Housing Authority	Town of Highland Beach	
East Central Regional Wastewater Treatment Facl.	Town of Hypoluxo	
Florida Community College at Jacksonville	Village of Golf	
Florida Department of Management Services	Village of Wellington	
Greater Boca Raton Park & Beach District	West Palm Beach Housing Authority	
Hispanic Human Resource Council		

Professional Education (over the last two years)
Course	Hours	
Government Accounting and Auditing	95	
Accounting, Auditing and Other	62	
Total Hours	157 (includes of 4 hours of Ethics CPE)	

Other Qualifications
As a member of the Government Finance Officers Association Special Review Committee, Mr. Grau participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.

Professional Associations/Memberships

American Institute of Certified Public Accountants	Florida Government Finance Officers Association	
Florida Institute of Certified Public Accountants	Government Finance Officers Association Member	
City of Boca Raton Financial Advisory Board Member		

Antonio S. Grau, CPA, Concurring Review Consultant
e-mail: asgrau@graucpa.com

Education
Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement from the AICPA in Governmental and Not-For-Profit Accounting and Auditing, 1994/1995

Professional History
CPA in Florida since April 29, 1970, Certificate No. 2623
Grau & Company	Partner	1977-2004	
Public Company	Financial Officer	1972-1976	
International Firm	Auditor	1966-1972	

Clients Served (partial list)
Mr. Grau was the head of the governmental audit department of Grau & Company, and performs the concurring review and advises on all the governmental audits of the firm.
Atlanta Housing Authority	Hispanic Human Resource Council	
Broward County Housing Authority	Mae Volen Senior Center, Inc.	
City of Dania Beach	Miami Beach Housing Authority	
City of Lauderdale Lakes	North Lauderdale Academy High School	
City of Lauderhill	Palm Beach County Workforce Development Board	
City of Lauderhill General Pension	School Board of Miami-Dade County	
City of Miami Springs	South Florida Water Management District	
City of Oakland Park	Town of Hypoluxo	
City of Sweetwater Pension	Town of Lauderdale-By-The-Sea	
Florida Community College at Jacksonville	Town of Miami Lakes	
Highland County School District	Town of Southwest Ranches	
Downtown Development Authority of the City of Miami / Community Development Block Grants	Village of Biscayne Park
West Palm Beach Housing Authority	

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	62
Total Hours	94 (includes of 4 hours of Ethics CPE)

Other Qualifications
Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.

Professional Associations/Memberships

Member, American Institute of Certified Public Accountants	Institute of Certified Public Accountants (1996-1997)	
Member, Florida Institute of Certified Public Accountants	Institute of Certified Public Accountants (1991 - 1993)	
Past member, State and Local Government Committee, Florida	
Past member, Quality Review Acceptance Committee, Florida		
Past member of BKR International Committee on Government and Non-Profit Accounting and Auditing	

Racquel C. McIntosh, CPA, Partner
e-mail: rmcintosh@graucpa.com / 561-939-6669

Education
Master of Accounting, MACC; Florida Atlantic University, December 2004; Bachelor of Arts – Majors: Accounting and Finance; Florida Atlantic University, May 2003

Professional History
Grau & Associates	Partner	2014-Present	
Grau & Associates	Manager	2009-2014	
Grau & Associates	Senior Auditor	2007-2009	
Grau & Associates	Staff Auditor	2006-2007	
Grau & Company	Staff Auditor	2005-2006	

Clients Served (partial list)

(>300) Various Special Districts	Pinetree Water Control District (Broward/Palm Beach)	
Boca Raton Airport Authority	Ranger Drainage District	
Brevard Workforce Development Board	San Carlos Park Fire Protection & Rescue District	
Broward Education Foundation	South Central Reg. Wastewater Treatment & Disp. Bd.	
Coquina Water Control District	South Trail Fire Protection & Rescue	
City of Cooper City	Southwest Florida Workforce Development Board	
City of Pompano Beach (Joint Venture)	Sun N Lake of Sebring Improvement District	
City of West Park	Town of Highland Beach	
City of Weston	Town of Hypoluxo	
East Central Reg. Wastewater Treatment Fac.	Town of Lantana	
East Naples Fire Control & Rescue District	Town of Hillsboro Beach	
Greater Boca Raton Beach & Park District	Village of Golf	
Key Largo Wastewater Treatment District	Village of Wellington	
Professional Education (over the last two years)

Course	Hours	
Government Accounting and Auditing	62	
Accounting, Auditing and Other	20	
Total Hours	82 (includes of 4 hours of Ethics CPE)	
Professional Associations/ Memberships
American Institute of Certified Public Accountants	FICPA State & Local Government Committee	
Florida Institute of Certified Public Accountants	FICPA Atlantic Chapter Board Member	
FICPA Young CPAs Committee	FGFOA Palm Beach Chapter	

David Caplivski, CPA, Manager
ail: dcaplivski@graucpa.com / 561-939-6676

Education
Master of Accounting; Florida Atlantic University, December 2009
Bachelor of Science – Major: Environmental Studies; Nova Southeastern University, May 2002

Professional History
Grau & Associates	Manager	2014-Present	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Clients Served (partial list)

(>300) Various Special Districts	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control Distirct	
Brevard Workforce Development Board	Pasco-Hernando Workforce Board	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Broward	San Carlos Park Fire Protection & Rescue District	
Coquina Water Control District	South Indian River Water Control District	
Central County Water Control District	Southwest Florida Workforce Development Board	
City of Miami (program specific audits)	South Trail Fire Protection & Rescue	
City of West Park	Town of Haverhill	
Coquina Water Control District	Town of Hypoluxo	
East Central Regional Wastewater Treatment Facl.	Town of Hillsboro Beach	
East Naples Collier County Admin. Fire District	Town of Lantana	
East Naples Fire Control & Rescue District	Town of Lauderdale By - The - Sea	
Greater Boca Raton Beach & Park District	Town of Pembroke Park	
Hispanic Human Resource Council	Village of Wellington	
Indian Trail Improvement District	Village of Golf	
Professional Education (over the last two years)

Course	Hours	
Government Accounting and Auditing	28	
Accounting, Auditing and Other	58	
Total Hours	86 (includes of 4 hours of Ethics CPE)	
Professional Associations/Memberships Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

Journey’s End Community Development District	
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410 561-630-4922	

Village at Gulfstream Park Community Development District	
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2009	
Client Contact	Hank Fishkind, Director 12051 Corporate Blvd.
Orlando, Florida 33410
407-382-3256	

Dunes Community Development District	
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
904-940-5850	

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2019-2021 are as follows:

    Year Ended September 30,		 	Fee		
2019	$2,800	
2020	$2,900	
2021	$3,000	
TOTAL	$8,700	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

Specific Audit Approach

SCOPE / WORK PRODUCTS / RESULTS
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:

Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements.
Read minutes of meetings.
Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems.
Obtain an understanding of fraud detection and prevention systems.
Obtain and document an understanding of internal control. Consider the methods that are used to process accounting information which influence the design of the internal control. This understanding includes knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation.
Assess risk and determine what controls we are to rely upon and what tests we are going to perform. Perform test of controls.
Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives.
Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:

Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions.
Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures.
Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

Perform final analytical procedures.
Review information and make inquiries for subsequent events.
Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

Significant audit adjustments;
Significant deficiencies or material weaknesses;
Disagreements with management; and,
Difficulties encountered in performing the audit.

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

The recommendation must be cost effective;
The recommendations are to be the simplest to effectuate in order to correct a problem;
The recommendation must go to the heart of the problem and not just correct symptomatic matter; and
The corrective action must take into account why the deficiency occurred.

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications

We emphasize a continuous, year-round dialogue between the District and our management team. We typically begin our audit process with an entrance conference before the onsite fieldwork begins. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis. Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal. We strive to continue to keep an open line of communication through the fieldwork and ending with an exit conference.

Additional Services

CONSULTING / MANAGEMENT ADVISORY SERVICES

Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds. Please find a partial list of clients served on the following pages.

GRAU HAS PROVIDED ARBITRAGE SERVICES FOR
GOVERMENTAL CLIENTS INCLUDING:

Aberdeen Community Development District	Heritage Palms Community Development District	
Amelia Walk Community Development District	Heritage Pines Community Development District	
Arlington Ridge Community Development District	Heritage Springs Community Development District	
Bartram Park Community Development District	Huntington Community Development District	
Bartram Springs Community Development District	Indigo East Community Development District	
Bayside Improvement District	Islands of Doral III Community Development District	
Baywinds Community Development District	Julington Creek Plantation Comm. Dev. District	
Beacon Lakes Community Development District	Laguna Lakes Community Development District	
Beacon Tradeport Community Development District	Lake Ashton Community Development District	
Bobcat Trail Community Development District	Lake Ashton II Community Development District	
Boynton Village Community Development District	Lake Powell Residential Golf Community Dev. District	
Brandy Creek Community Development District	Lakes By The Bay South Community Dev. District	
Briger Community Development District	Lakewood Ranch 1 Community Development District	
Brighton Lakes Community Development District	Landmark at Doral Community Development District	
Brooks of Bonita Springs Community Development District	Jurlington Creek Plantation Community Dev. District	
Candller Hills East Community Development District	Lakewood Ranch 2 Community Development District	
Capital Region Community Development District	Lakewood Ranch 3 Community Development District	
Cedar Pointe Community Development District	Lakewood Ranch 4 Community Development District	
Championsgate Community Development District	Lakewood Ranch 5 Community Development District	
Chevel West Community Development District	Lakewood Ranch 6 Community Development District	
City Place Community Development District	Legacy Springs Improvement District No. 1	
Coconut Cay Community Development District	Live Oak Community Development District	
Colonial Country Club Community Development District	Main Street Community Development District	
Cory Lakes Community Development District	Marshall Creek Community Development District	
Country Greens Community Development District	Meadow Pointe II Community Development District	
Creekside Community Development District	Mediterra North Community Development District	
Double Branch Community Development District	Mediterra South Community Development District	
Dunes Community Development District	Mediterranea Community Development District	
Durbin Crossing Community Development District	Midtown Miami Community Development District	
East Bonita Beach Road Plantation Comm. Development District	Moody River Community Development District	
East Homestead Community Development District	Monterra Community Development District	
East Park Community Development District	Narcossee Community Development District	
Enclave at Black Point Marina Community Development District	North Springs Improvement District	
Falcon Trace Community Development District	Oakstead Community Development District	
Fiddler’s Creek Community Development District I	Old Palm Community Development District	
Fiddler’s Creek Community Development District II	Orchid Grove Community Development District	
Fleming Island Plantation Comm. Dev. District	OTC Community Development District	
Grand Haven Community Development District	Overoaks Community Development District	
Griffin Lakes Community Development District	Palm Glades Community Development District	
Habitat Community Development District	Parklands Lee Community Development District	
Hamal Community Development District	Parklands West Community Development District	
Hammocks Community Development District	Parkway Center Community Development District	
Harbour Lakes Estates Comm. Development District	Pine Air Lakes Community Development District	
Harmony Community Development District	Pine Island Community Development District	
Heritage Bay Community Development District	Pine Ridge Plantation Community Development District	

ARBITRAGE SERVICES (Continued)

Portofino Cove Community Development District
Portofino Isles Community Development District	Tuscany Reserve Community Development District
University Place Community Development District	
Portofino Landings Community Development District	Urban Orlando Community Development District	
Portofino Shores Community Development District	Vasari Community Development District	
Portofino Vista Community Development District	Verandah East Community Development District	
Reunion East Community Development District	Verandah West Community Development District	
Reunion West Community Development District	Verano Center Community Development District	
Ridgewood Trails Community Development District	Villa Portofino East Community Development District	
River Place on the St. Lucie Community Dev. District	Villa Vizcaya Community Development District	
Rolling Hills Community Development District	Villages of Westport Comm. Development District	
Sampson Creek Community Development District	Villasol Community Development District	
South Dade Venture Community Development District	Vista Lakes Community Development District	
South Village Community Development District	Vizcaya Community Development District	
Spicewood Community Development District	Vizcaya in Kendall Community Development District	
Split Pine Community Development District	Walnut Creek Community Development District	
Stonegate Community Development District	Waterchase Community Development District	
Stoneybrook Community Development District	Waterford Estates Community Development District	
Stoneybrook West Community Development District	Waterstone Community Development District	
The Crossings at Fleming Island Comm. Dev. District	Wentworth Estates Community Development District	
Tison’s Landing Community Development District
Treeline Preserve Community Development District
Turnbull Creek Community Development District	Westchester Community Development District #1
Woodlands Community Development District
Wynnfield Lakes Community Development District	

Grau provides value and services above and beyond
the traditional auditor’s “product”

We look forward to providing One Daytona Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

One Daytona Community Development District

James Moore & Company

PROPOSAL TO PROVIDE
AUDIT SERVICES FOR
ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT

121 Executive Circle Daytona Beach, FL 32114 386-257-4100
www.jmco.com

Proposal To Provide Audit Services To
One Daytona Community Development District
For the fiscal year ending September 30, 2019, with the option for two additional annual renewals

Certified Public Accountants and Consultants

James Moore & Co., P.L.
121 Executive Circle Daytona Beach, Florida 32114
Phone: 386-257-4100
Fax: 386-252-0209
www.jmco.com

Contact:
Zach Chalifour, CPA | Engagement Lead Partner
Zach.Chalifour@jmco.com

July 12, 2019

Table of Contents
Transmittal Letter	1
Firm Profile	3
About James Moore	3
Affiliations & Awards	4
Firm Experience and Abilities	6
Government Services Team	5
Government Audit Experience	6
Experience With Authorities and Other Special Districts	7
Team Qualifications	8
Proposed Staffing Plan	8
Résumés	9
Continuing Professional Education	17
References	18
Peer Review	19
Peer Review Overview	19
Peer Review Report	20
Fee Proposal	22

Transmittal Letter

July 12, 2019

Jane Gaarlandt, District Manager
One Daytona Community Development District
23062 Corporate Boulevard
Orlando, FL 32817

Re: Professional Auditing Services

Dear Ms. Gaarlandt and Members of the Selection Committee:
The opportunity to submit our proposal to provide audit services for One Daytona Community Development District (the District) for the fiscal years ending September 30, 2019, with an option for two additional annual renewals, is a privilege and appreciated.

Extensive Governmental Experience
Over the years we have served more than 100 local governments throughout the state of Florida, and our firm has established a Government Services Team comprised of individuals who work almost exclusively on these engagements. These team members are entrenched in the government industry, both in the services we provide to governmental entities throughout Florida and because of our industry associations. The team also regularly undergoes formal training and skill development focused on the needs of local governments. Our understanding of the requirements and operations of government entities means the highest quality of service for you.
Zach Chalifour, CPA, your Lead Partner, is the leader of the firm’s Government Services Team. He has nearly 15 years of experience serving government entities and is a CAFR reviewer for the Government Finance Officers Association (GFOA). Zach is a member of the Florida Government Finance Officers Association (FGFOA) Conference Program committee and is also a frequent speaker for the FGFOA and Florida Institute of CPAs (FICPA).
James Halleran, CPA, your Quality Control Review Partner, has more than 20 years of experience providing audit and consulting services to government organizations throughout the state of Florida. James is known statewide as a
distinguished government accountant and consultant and serves as a CAFR reviewer for the Government Finance Officers Association (GFOA). He is an active committee member with the Florida Institute of CPAs (FICPA) and served on the FICPA Steering Committee of the State & Local Government Section for a number of years.

While our technical expertise will match or exceed those of any other firms in the area, there are other qualifications that truly set James Moore and Co., P.L. apart. From our emphasis on governmental entities as a cornerstone of our practice to the advantages of our close proximity to and familiarity with the District, this proposal will highlight what makes us the best firm to perform your audit.

The Technical Expertise You Need
Financial statements that are compliant with single audit requirements, guidelines from the Governmental Accounting Standards Board (GASB), and other standards instill public confidence in the City’s finances and operations. A great deal of technical expertise is needed to ensure compliance with these standards, and the importance of this knowledge cannot be underestimated.
Members of your engagement team are well versed in the intricate requirements of state and federal single audits. They also monitor GASB pronouncements and have extensive experience helping our clients interpret and implement new standards as they are released. We consider this to be a standard part of our role as auditors and trusted business advisors.

“The St. Johns River Water Management District (District) has used the services of James Moore & Company for more than 15 years. During our association, the staff of
James Moore has always conducted themselves in a friendly, non- adversarial and professional manner. Since the day they began serving the District they have been eager to provide assistance and advice to District staff
in order to correct potential issues of concern before they developed into reportable problems. Their staff also strives to be as non-intrusive as
possible when doing field work onsite. The resulting audit/CAFR reports have always been of the highest quality and completed in a timely way while meeting all existing deadlines.”
Greg Rockwell, CPA Finance Director

Transmittal Letter
Transitioning to a New Perspective
For over 50 years, James Moore has successfully handled audit transi- tions on government engagements. This experience has allowed us to fine tune our transition approach, which will result in minimal disrup- tion to your personnel and operations and a fresh look at your financial picture.
We enter each new engagement with the understanding that no two governmental organizations are the same—nor do they have the same financial process. A smooth transition is best accomplished when we un- derstand the specific needs of our client. We’ll take time to learn about your goals, the issues that cause frustration, and the key elements of your financial processes. We will use this information to create a frame- work that integrates with our audit process and allows us to seamlessly transition into the new role as your auditor.
Commitment to One Daytona
Outside of the engagement, we will maintain communication throughout the year, keeping appropriate personnel informed about reporting changes affecting them. We also encourage you to call us with questions regarding the engagement or your day-to-day activities;
James Moore is committed to serving you in a timely and responsive
manner. Additionally, we provide our government clients with free CPE credit throughout the year via webinars or in- person training.
We understand the work to be performed in accordance with the Rules of the State of Florida Auditor General applicable to local governmental entity audits, as well as Generally Accepted Accounting Principles (GAAP) and other necessary guidelines. As timeliness is critical in the performance of the audit, all reports will be completed as specified in your RFP.
What our proposal cannot convey is our sincere desire to work with One Daytona. Our philosophy is simply stated—we believe our efforts should make a contribution to your success each year. We are confident that our services and support will exceed your expectations and prove to be the best value for you.

Sincerely,

Zach Chalifour, CPA
Partner

OUR PEOPLE
Our primary asset
Focused on creating exceptional career opportunities for our people
Employs top professionals with diverse accounting, financial and personal experience
Recruits from local universities and hires individuals in the top 25 percent of their graduating class
Partner-to-staff ratio of 1-to-6 (Compared to 1-to-9 for most national firms)
An equal employment opportunity company with a culturally and ethnically diverse workforce

About James Moore
FIRM PROFILE

OFFICES
James Moore has grown from a sole proprietorship to a regional accounting firm with offices in:
Daytona Beach
DeLand
Gainesville
Tallahassee

JAMES MOORE & CO., P.L.
Licensed as a certified public accounting firm
Limited liability company
Founded in 1964
For more than 50 years, our firm’s primary focus has been on serving the needs of clients and helping them achieve their goals.

We believe successful engagements embrace close coordination, carefully-defined responsibilities, open lines of communication, and constant quality control.

We operate as one firm and not as separate and distinct offices with segregated duties. We accomplish this by employing cloud solutions to manage communication, effectively transferring documents electronically, and maintaining a secure Client Portal. We operate 100% electronically, which allows our staff to collaborate on everything they do, regardless of their location. We understand that utilizing the right technology improves business processes and increases efficiency and collaboration.
A breakdown of the number of employees by position in our offices is included below.

JAMES MOORE & CO., P.L.	
	FIRMWIDE	DAYTONA BEACH	DELAND	GAINESVILLE	TALLAHASSEE	
Members (Partners)	18	4	1	11	2	
Managers	33	6	3	22	2	
Accounting Staff	70	22	5	29	14	
Accounting & Controllership Staff	15	3	0	11	1	
Technology Solutions Consulting Staff	8	3	0	4	1	
Administrative Staff	21	3	3	13	2	
TOTAL	165	41	12	90	22	
Governmental Audit Staff	85	22	1	48	14	

About James Moore

Recognized as a Best Firm for Equity Leadership by the Accounting MOVE Project, with 50% women partners in our firm
Accounting Today named James Moore as one of the Top 100 Fastest Growing Firms in the country in 2019.
Florida Trend has ranked James Moore as one of the
Top 25 Accounting Firms in Florida since 2014.
Accounting Today named James Moore a
Best Accounting Firm to Work for in 2015 and 2016.
INSIDE Public Accounting recognized James Moore
as a Top 200 Firm since 2010 (nine years running!).

AFFILIATIONS & AWARDS

Choosing James Moore as your accountant provides you with the close, personalized attention of a regional firm, backed by the additional resources, affiliations, and memberships of a larger international team.

Statewide Affiliation
James Moore is a member of the Florida Institute of Certified Public Accountants (FICPA), as well as various other trade associations related to the industries we serve.
National & International Affiliations
Our firm is a member of the American Institute of Certified Public Accountants (AICPA). In addition, James Moore is a member of AGN International, an association of independent accounting firms represented in more than 82 nations around the world, complementing our ability to serve our clients. This affiliation provides access to a wide array of resources, management tools, educational opportunities, and professional experience. Our connection with AGN International enhances our ability to support and better serve our clients through a continuous exchange of information and resources.

Governmental Organizations
James Moore is a member in good standing of the following governmental accounting organizations.
AICPA Governmental Audit Quality Center

FICPA State and Local Government Section
Government Finance Officers Association (GFOA)
Florida Government Finance Officers Association (FGFOA)
Florida League of Cities
Various local chapters of the Florida League of Cities and the FGFOA

Firm Experience and Abilities
GOVERNMENT SERVICES TEAM
Government entities are a cornerstone of our firm’s practice. So our Government Services Team is entrenched in your industry, because understanding the issues you face is the key to helping you overcome them. These team
members work primarily with government clients and maintain memberships in and contacts with prominent industry organizations.
James Moore has provided auditing services for over 100 local governments and related organizations. As a result of this experience, we thoroughly understand the workings of entities like yours and can perform your audit efficiently and thoroughly - resulting in a cost effective yet thorough engagement.
However, we’re more than just a government auditor; we assist with all of the complexities associated with financial reporting and daily challenges. In addition to independent auditing services, solutions we provide include:

Federal & State Compliance Solutions Financial Condition Assessments Budget Development/Evaluation Internal Control Analyses
Elected Official Orientation Comprehensive Annual Financial Reports New Standard Implementation Assistance Forensic Auditing
Decision Validation Finance Director Solutions

Revenue Enhancement Audits Needs Assessments - Financial & IT Rate Studies
Audit Readiness
Actuarial Report Interpretations Risk Management Assistance Lean Six Sigma
Fund Balance Planning & Management Agreed-Upon Procedures
Comfort letters in connection with debt securities

Zach Chalifour and James Halleran currently serve on the GFOA’s CAFR Review Committee, which reviews CAFRs of governmental entities to determine if a CAFR meets the reporting requirements necessary to obtain the Certificate of Achievement for Excellence in Financial Reporting.

James has also served on the FICPA Local Government Committee for several years and the FGFOA Technical Resource Committee. In addition, both he and Zach have taught at several FGFOA Conferences and local chapter meetings and are frequent speakers throughout the state of Florida.

Firm Experience and Abilities
GOVERNMENT AUDIT EXPERIENCE

Our firm has audited over 100 governmental entities (local and state), giving us in-depth knowledge of your needs and requirements. A complete list of our municipal and county government experience is as follows:

COUNTIES
Baker Flagler Hamilton Union Volusia Wakulla

MUNICIPALITIES
Altha Astatula
Atlantic Beach Avon Park Bristol Bunnell Callahan
Cape Canaveral
Carrabelle
Casselberry (special project) Chattahoochee
Chiefland

Crescent City

Crystal River
Daytona Beach Daytona Beach Shores DeLand
Edgewater Fernandina Beach Flagler Beach Golden Beach Grand Ridge
Green Cove Springs Greensboro Greenville Hampton
Havana High Springs Hilliard Inglis Interlachen Lake City Lake Helen Malabar
Marco Island

Melbourne (special project) Melbourne Beach
Midway Monticello Newberry
New Smyrna Beach Orange Park Ormond Beach Palm Coast
Port Orange
Quincy
St. Augustine Beach St. Marks
St. Pete Beach
Starke (special project)
Titusville Welaka Williston Winter Park Yankeetown

 
Experience

EXPERIENCE WITH AUTHORITIES AND OTHER SPECIAL DISTRICTS

AUTHORITIES AND OTHER SPECIAL DISTRICTS
Alligator Point Water Resources District Big Bend Water Authority
Bridge Harbor Community Development District
Clay County Development Authority
Clay County Utility Authority
Cypress Head Golf Club (City of Port Orange, Florida) Daytona Beach Racing & Recreational Facilities District Economic Development Commission of Florida’s Space Coast Emergency Medical Foundation, Inc.
Federal Equitable Sharing & Law Enforcement Trust
Florida Court Clerks and Comptrollers Florida Department of Community Affairs Florida Governmental Utility Authority
Gainesville Community Redevelopment Agency Halifax Area Advertising Authority
Halifax Management System, Inc. Indian River Lagoon (IRL) Council North Florida Broadband Authority Northeast Florida Regional Council

Northwest Florida Water Management District Putnam-Clay-Flagler EOC, Inc.
River to Sea Transportation Planning Organization Seacoast Utility Authority
Southeast Volusia Area Advertising Authority Southwest Florida Water Management District Space Coast Transportation Planning Organization St. Johns River Water Management District
St. Lucie West Services District Suwannee River Economic Council, Inc.
Suwannee River Water Management District
Suwannee Valley Transit Authority
Villages of Avignon Community Development District Volusia Council of Governments
Volusia County Industrial Development Authority Volusia Soil & Water Conservation District Volusia Water Alliance
Water Authority of Volusia
West Volusia Advertising Authority

Team Qualifications
PROPOSED STAFFING PLAN

We believe that successful engagement performance requires a strong, functional team. Our approach to selecting an engagement team is based on the need for close coordination, carefully-defined responsibilities, open lines of communication, and constant quality control throughout the engagement. We hire the best from around the state, bringing value to our partnership with clients.
Your engagement will be staffed by four full-time accountants. All members have extensive experience serving related entities. The proposed engagement team is as follows, with their résumés on the subsequent pages:
Zach Chalifour, CPA, Engagement Partner, will have complete and final responsibility for the audit, from planning to presentation of the financial statements. He is also responsible for ensuring the highest quality of client service and technical competence.
James Halleran, CPA, Engagement Quality Control Review Partner, will perform the second partner review of the financial statements. He will also be available to the entire audit team for all aspects of the engagement.
Doug Gillikin, CPA, Manager, will be responsible for project management and overseeing the engagement team’s daily
work.

Anthony Walsh, CPA, Senior Accountant, will be responsible for conducting daily fieldwork, preparation of financial statements, and ensuring the highest quality of work with timely delivery and minimal disruption to your staff.

Team Qualifications
RÉSUMÉS

ZACH CHALIFOUR, CPA LEAD PARTNER
Zach has nearly 15 years of experience serving nonprofit organizations and government entities. As a result of his experience, he leads our Government Services Team and serves as an integral member of the firm’s Accounting & Auditing Team.

MEMBERSHIPS

ENGAGEMENT RESPONSIBILITIES
Zach will serve as the primary point of contact and will have complete as well as final responsibility for the engagement. He will oversee and approve all procedures and will also be responsible for ensuring the highest quality of client services.
EXPERIENCE
Throughout his career with the firm, Zach’s primary focus has been on rendering services for nonprofit organizations and government entities that receive substantial federal and state assistance subject to OMB Uniform Grant Guidelines and the Florida Single Audit Act. He manages engagements for entities with upwards of $50 million in annual expenditures of federal and state awards.
The leader of our firm’s Government Services Team, Zach has also worked with numerous clients to assist in the early implementation of new GASB standards, and he has also served in a consulting capacity to assist entities and organizations prepare for their external audits and to prepare financial statements.
As a result of his extensive governmental auditing and accounting experience, Zach has spoken at the FGFOA Conference and School of Government Finance and conducted several webinars on topics addressing nonprofit planning, accounting and auditing updates, internal control, fraud, and the new COSO Framework. Zach is also a CAFR reviewer for the GFOA.

EDUCATION & CONTINUING PROFESSIONAL EDUCATION
Zach received a Master of Accountancy and Bachelor of Business Administration with a Major in Accounting and Information Sciences from Stetson University.
He has exceeded the CPE requirements of the State Board, with classes specific to nonprofit and governmental auditing, as required by the U.S. Government Accountability Office.

American Institute of Certified Public Accountants (Member of the
Government Audit Quality Center)
Florida Institute of Certified Public Accountants (State & Local Government
Section)
Government Finance Officers Association (CAFR Reviewer)
Florida Government Finance
Officers Association (Planning Conference Committee
and Instructor)
Space Coast Chapter of the FGFOA Volusia/Flagler Chapter of the
Florida Government Finance
Officers Association Space Coast League of Cities
Volusia League of Cities Leadership Daytona, Class of XXXV
Junior Achievement of
Volusia County
Volusia Honor Air Flight VI
Guardian
Volusia Young Professionals Group
Daytona Beach Quarterback Club (Treasurer)

Team Qualifications

ZACH CHALIFOUR, CPA LEAD PARTNER

RÉSUMÉS

RELEVANT EXPERIENCE

MUNICIPALITIES
Astatula Bristol Bunnell
Cape Canaveral
Carrabelle Casselberry (special project)
Chattahoochee Chiefland Crescent City Cross City DeLand Edgewater Grand Ridge
Green Cove Springs Greensboro Greenville
Havana Hampton High Springs Hilliard Inglis Interlachen Lake City Lake Helen Malabar
Marco Island (fraud investigation) Melbourne (special project) Melbourne Beach
New Smyrna Beach Ormond Beach Palm Coast
Port Orange
St. Augustine Beach St. Pete Beach Titusville
Welaka

Winter Park Yankeetown COUNTIES
Baker Union Volusia
GOVERNMENT RETIREMENT/PENSION
City of Port Orange General Employees Defined Benefit Plan
City of Port Orange Police Pension Plan Halifax Pension Plan
SCHOOLS/SCHOOL DISTRICTS
Flagler County School District (Internal Accounts) Seminole County School District (Internal Accounts) St. Johns School District (Internal Accounts)
OTHER GOVERNMENTAL ORGANIZATIONS
Big Bend Water Authority
Bridge Harbor Community Development District
Clay County Development Authority
Clay County Utility Authority Florida Governmental Utility Authority
Florida PACE Funding Agency Halifax Area Advertising Authority
Housing Finance Authority of Volusia County Indian River Lagoon (IRL) Council
North Florida Broadband Authority Northeast Florida Regional Council Seacoast Utility Authority
Space Coast Transportation Planning Organization Southeast Volusia Advertising Authority Southwest Florida Water Management District
St. Lucie West Services District
St. Johns River Water Management District Volusia County Industrial Development Authority West Volusia Tourism Advertising Authority
West Volusia Hospital Authority

Team Qualifications
RÉSUMÉS

JAMES HALLERAN, CPA LEAD PARTNER
James has more than 20 years of experience providing accounting and consulting services for nonprofit
organizations and government entities. He is a key member of our firm’s Government and Nonprofit Services Teams.

ENGAGEMENT RESPONSIBILITIES
James will perform the second partner review of the financial statements. He will also be available to the entire audit team for all aspects of the engagement.
EXPERIENCE
James’ experience includes a wide range of assignments with an emphasis on nonprofit and governmental auditing. During his tenure with the firm, James has been involved with nonprofit organizations that receive state and federal financial assistance subject to Government Auditing Standards, Florida Single Audit Act and with OMB Uniform Grant Guidance. He has performed consulting services in the area of internal controls, agreed-upon procedures, and system design. In addition, he has performed internal inspections and external peer reviews for the firm in accordance with peer review requirements.
James is recognized statewide as an expert for government auditing and reporting, and he currently serves on committees for the FICPA and the FGFOA. He is often called upon to teach training courses within the firm and for the FICPA and FGFOA. Additionally, he serves as a CAFR reviewer for the GFOA.
James is also the Partner-in-Charge of the Strategic Nonprofit Alliance Partnership (SNAP) educational training for the firm’s Daytona Beach office.
EDUCATION & CONTINUING PROFESSIONAL EDUCATION
James received a Master of Science in Taxation and a Bachelor of Science degree in Business Administration with a Major in Accounting from the University of Central Florida. He has exceeded the CPE requirements of the State Board, with classes specific to nonprofit and governmental auditing, as required by the U.S. Government Accountability Office.

MEMBERSHIPS
American Institute of Certified Public Accountants
(Member of the Not-For-Profit Section
and Government Audit Quality Center)
Florida Institute of Certified Public Accountants
(Past Steering Committee of the State & Local Government Section)
Government Finance Officers Association (CAFR Reviewer)
Florida Government
Finance Officers Association (Technical Resource Committee and Instructor)
Volusia/Flagler Chapter of the Florida Government Finance Officers Association (Instructor)
Northeast Florida League of Cities Volusia League of Cities
Space Coast League of Cities
United Way of
Volusia and Flagler Counties, Inc. (Treasurer and Past Chair)
Strategic Nonprofit Alliance Partnership (Partner-in-Charge - Volusia/Flagler Group)
Rotary Club of Daytona Beach (Past Treasurer)
Port Orange/South Daytona Chamber of Commerce (Past Board Member)
Leadership Port Orange/South Daytona Chamber Alumni
Volusia County Citizens Academy Alumni

	Team Qualifications		
	RÉSUMÉS		
	JAMES HALLERAN, CPA LEAD PARTNER			
		RELEVANT EXPERIENCE		
	MUNICIPALITIES		COUNTIES	
	Astatula		Baker	
	Avon Park		Flagler	
	Bunnell		Union	
	Cape Canaveral		Volusia	
Chattahoochee	RETIREMENT/PENSION
Chiefland
Crescent City	City of Port Orange General Employees
Defined Benefit Plan
Daytona Beach	City of Port Orange Police Pension Plan Daytona Beach Shores		Halifax Pension Plan
DeLand
Edgewater	SCHOOLS/SCHOOL DISTRICTS
Flagler Beach	The Chiles Academy
Green Cove Springs	Choices in Learning
Hampton	School for Accelerated Learning & Technologies, Inc.
Havana	OTHER GOVERNMENTAL ORGANIZATIONS
High Springs	Bridge Harbor Community Development District Hilliard		Clay County Development Authority Interlachen			Clay County Utility Authority
Melbourne Beach	Florida Governmental Utility Authority
Midway	Florida PACE Funding Agency
Newberry	Housing Finance Authority of Volusia County New Smyrna Beach		Indian River Lagoon (IRL) Council
Ormond Beach	Northeast Florida Regional Council
Palm Coast	River to Sea Transportation Planning Organization Port Orange		Seacoast Utility Authority
South Daytona	Southeast Volusia Area Advertising Authority
St. Augustine Beach		Southwest Florida Water Management District St. Pete Beach	Space Coast Transportation Planning Organization
Titusville	St. Johns River Water Management District
Welaka	St. Lucie West Services District
Winter Park	Villages of Avignon Community Development District
Williston	Volusia Council of Governments (VCOG)
West Volusia Area Advertising Authority West Volusia Hospital Authority	

Team Qualifications
RÉSUMÉS

DOUG GILLIKIN, CPA MANAGER
Doug has over 10 years of experience in the accounting industry. His focus is on serving the needs of nonprofit and government organizations and helping them achieve their goals. He is a key member of the firm’s Government and Nonprofit Services Teams.

MEMBERSHIPS

ENGAGEMENT RESPONSIBILITIES
As the Manager assigned to the engagement, Doug will be responsible for the oversight of the audit staff accountants, the performance of audit fieldwork, and for assisting with the preparation of financial statements and reports, and will assist in the performance of audit fieldwork.
EXPERIENCE
A certified public accountant in the state of Florida, Doug’s experience includes a wide range of assignments for nonprofit and governmental organizations. He has the experience needed to help develop solutions to strengthen internal controls and improve financial reporting. As a result of his experience he serves as an integral member of the firm’s Government and Nonprofit Services Teams.
Doug has completed presentations on topics such as internal controls and the new COSO framework. His most recent presentation was completed to members of the Treasure Coast Chapter of the FGFOA.
EDUCATION & CONTINUING PROFESSIONAL EDUCATION
Doug received a Master of Accountancy from the University of North Florida and a Bachelor of Arts in Accounting from Flagler College. He has exceeded the CPE requirements of the State Board, with classes specific to nonprofit and governmental auditing, as required by the U.S. Government Accountability Office.

American Institute of Certified Public Accountants (Member of the
Government Audit Quality Center)

Florida Institute of Certified Public Accountants
(State & Local Government Section) Volusia League of Cities
Space Coast League of Cities
Space Coast Chapter of the Florida Government Finance Officers Association

Daytona Beach Regional Chamber of Commerce (Board Member)

One Voice for Volusia (Treasurer)

Daytona Beach Police Foundation (Treasurer)
Volusia Civic League Volusia Young Professionals Group
(Past President and Former
Treasurer)
Leadership Daytona, Class of XXXIV
Strategic Nonprofit Alliance Partnership (SNAP), Inc., Member

AWARDS & RECOGNITIONS
40 under Forty for 2016, Daytona Beach News-Journal

Team Qualifications

DOUG GILLIKIN, CPA MANAGER

RÉSUMÉS

RELEVANT EXPERIENCE

MUNICIPALITIES
Astatula Cape Canaveral
DeLand Edgewater
Green Cove Springs Lake City Malabar
Melbourne (special project) Melbourne Beach
New Smyrna Beach Ormond Beach Palm Coast
Port Orange
St. Augustine Beach St. Pete Beach Titusville
COUNTIES
Baker Union Volusia

SCHOOLS/SCHOOL DISTRICTS
The Chiles Academy
GOVERNMENT RETIREMENT/PENSION
City of Port Orange General Employees Defined Benefit Plan
City of Port Orange Police Pension Plan Halifax Pension Plan
OTHER GOVERNMENTAL ORGANIZATIONS
Clay County Development Authority Florida Governmental Utility Authority Halifax Area Advertising Authority Indian River Lagoon (IRL) Council Northeast Florida Regional Council
Space Coast Transportation Planning Organization Southeast Volusia Advertising Authority
Volusia Council of Governments
West Volusia Tourism Advertising Authority

Team Qualifications
RÉSUMÉS

ANTHONY WALSH, CPA SENIOR ACCOUNTANT
Anthony’s experience includes providing auditing services to local governments, university direct support organizations, and nonprofit entities. As a result of
his experience, he serves as an integral member of the firm’s Government Services Team and Accounting and Auditing Team.

ENGAGEMENT RESPONSIBILITIES
Anthony will be responsible for various aspects of the engagement, from planning, performance and supervision of fieldwork, data extraction testing, and preparation of final audit reports.
EXPERIENCE
With nearly six years of experience, Anthony has worked on audits for a diverse group of local governments, direct service organizations, foundations, and nonprofits. His emphasis has been in single audit work.
Prior to joining James Moore, Anthony spent several years on higher education accounting work at Stetson University while earning his undergraduate and graduate degrees. His focus was on enrollment management and financial aid processes.
EDUCATION & CONTINUING PROFESSIONAL EDUCATION
Anthony graduated with a Master of Accountancy and a Bachelor of Music from Stetson University. He has exceeded the CPE requirements of the State Board, with classes specific to nonprofit and governmental auditing, as required by the
U.S. Government Accountability Office.

MEMBERSHIPS
American Institute of Certified Public Accountants (Member of the
Government Audit Quality Center)

Florida Institute of Certified Public Accountants (State & Local Government
Section)
Florida Government Finance
Officers Association (Instructor)
Volusia/Flagler Chapter of the Florida Government Finance Officers Association

Volusia Young Professionals Group (Local Government Committee)
Volusia League of Cities Space Coast League of Cities

Team Qualifications

ANTHONY WALSH, CPA SENIOR ACCOUNTANT

RÉSUMÉS

RELEVANT EXPERIENCE

MUNICIPALITIES
Astatula Cape Canaveral
DeLand Edgewater
Green Cove Springs High Springs Lake Helen
Malabar Melbourne Beach Ormond Beach Port Orange
St. Pete Beach Titusville Welaka
COUNTIES
Baker Union Volusia
GOVERNMENT RETIREMENT/PENSION
City of Port Orange General Employee Pension Plan City of Port Orange Police Pension Plan

AUTHORITIES
Clay County Utility Authority Florida Governmental Utility Authority
Halifax Area Advertising Authority Southeast Volusia Advertising Authority West Volusia Hospital Authority
West Volusia Advertising Authority
SCHOOLS/SCHOOL DISTRICTS
The Chiles Academy
PUBLIC UNIVERSITY
Florida International University (FIU) Athletics Finance Corp.
FIU Department of Athletics
University Athletic Association (University of Florida) FIU Foundation, Inc.
FIU Research Foundation, Inc.
University of Florida (UF) Development Corporation UF Historic St Augustine, Inc.
UF Self Insurance Program UF Investment Corporation

Team Qualifications
CONTINUING PROFESSIONAL EDUCATION
James Moore provides extensive training programs to ensure that our staff obtains the best Continuing Professional Education (CPE) possible. James Moore University was created in 1999 to develop structure and standardization of CPE based on an individual’s public accounting experience, level, area of concentration, and office location. If individuals are involved in nonprofit or government accounting, a significant percentage of their CPE is attained in relevant
nonprofit/government accounting courses. The members of James Moore elected a Board of Trustees for James Moore University consisting of the Managing Partner and Partner-in-Charge of Accounting and Auditing, Tax, Technology Solutions Consulting, and Accounting and Controllership with the provision that each of the firm’s offices must have representation. Annually, a Chairman of the Board is elected by the firm’s members. The Board has set certain goals for James Moore University, as follows:

Continuing Goals:
Emphasis on technical training
Identification of specific skills expected of personnel at the 0-5 year experience level
Identification of specific training to provide personnel with the required skills
Identification of specific training required to maintain existing skills
Implementation of a training program with existing resources
Encourage input from all personnel
Prepare or acquire lesson plans for critical courses
Develop system for retention and re-use of lesson plans
Identify firm-wide vs. local office courses
Identify qualified instructors
Set time-tables to begin expanded program
Adopt policies for external training
Long-Term Goals:
Begin emphasizing training beyond technical (leadership, advanced marketing and sales, industry-specific, etc.)
Develop annual curriculum (level-specific)
Increased involvement by Mentors with external training
Identify skills expected of personnel with more than five years’ experience
Identify specific training to provide persons with more than five years’ experience with the skills needed

Our firm has adopted training policies that encourage development of skills useful to the office to which our experienced personnel are assigned (as well as the firm as a whole). We encourage all our personnel, and more particularly our experienced personnel, to develop an Individual Training Program (ITP) in conjunction with developing targets and goals with his or her Career Advisor. ITPs are for planning individual needs for November 1 to October 31 of each year, and are approved by the Partner-in-Charge of the office (emphasizing local office needs) as well as the Partner-in-Charge of the practice area in which the individual practices (emphasizing required technical skills and the need for firm-wide skills in certain areas).

We are pleased to provide you with client references served who best match the requirements and needs of the District. We invite you to contact these entities regarding our dedication to our client service, our professionalism, and our knowledge and experience.

References

Florida Governmental Utility Authority/Bridge Harbor Community Development District
David DiLena, CPA, Chief Financial Officer 280 Wekiva Springs Road, Suite 2070
Longwood, FL 32779
Phone: (407) 629-6900
Work performed: Audit
Daytona Beach Racing & Recreational Facilities District
Barbara Kelly, Administrative Director 335 Bill France Boulevard
Daytona Beach, FL 32114 Phone: (386) 252-6075
Work performed: Audit
St. Johns River Water Management District
Greg Rockwell, Finance Director PO Box 1429
Palatka, FL 32178
Phone: (386) 312-2232
Work performed: Audit

“The FGUA has acquired numerous utility systems in recent years, and the James Moore team has been able to greatly assist with accounting matters related to our water and sewer bond issuances and refundings, early implementation of GASB standards, as well as internal controls over the utility billing and collection processes.
Rarely do I extend professional endorsement or recommendations of this type; however, I have been most impressed as to the level of professional services which the James Moore team has rendered.”
David DiLena, CPA Chief Financial Officer
Florida Governmental Utility Authority

 
Peer Review
PEER REVIEW OVERVIEW
Quality Control
The firm has written procedures that address quality control with regard to independence, integrity, and objectivity; personnel management practices of hiring; assignment of personnel; professional development and advancement; acceptance and continuance of clients and engagements; engagement performance; and monitoring.
These procedures define the process to provide the firm with assurance that its personnel comply with applicable professional standards and the firm’s standards of quality. It is our policy to follow the guidelines of the AICPA, Financial Accounting Standards Board (FASB), Governmental Accounting Standards Board (GASB), and the Government Finance Officers’ Association (GFOA).
Peer Review
James Moore is a member of the Center for Audit Quality of the AICPA, and participates in the AICPA Peer Review Program triennially. We have participated in the peer review process since its initial year—long before it was required. The reviews are conducted by other certified public accounting firms and examine our systems of quality control for the accounting and auditing practice. Requirements under the Peer Review Program are stringent and provide for minimum standards in the following areas:
Method of assigning personnel to engagements
Hiring of qualified employees
Supervision of staff personnel
Independence policies & consultation policies (internal and external) on technical matters
Continuing professional development and training
Advancement and promotion of personnel
Acceptance and continuance of clientele

James Moore has successfully completed 14 triennial peer reviews with no letters of comment or deficiencies ever reported. Our fourteenth peer review report, dated April 11, 2018, can be found on the following page.
You will note that our peer review notes a “pass” rating, which is the best rating awarded. This peer review included a review of nonprofit and governmental engagements. In the peer review process, the peer review team evaluates and tests compliance with the firm’s system of quality control. Significant instances of noncompliance normally result in a qualified report. We are strong advocates of the peer review process and self-regulation within the profession. In addition, James Moore conducts peer reviews of other firms throughout the country.

Inspection reviews of quality control policies & procedures

Although receiving a “pass” rating on our peer reviews are a source of great pride to us, what does it mean to you? It simply means that James Moore has a system of internal control that maximizes the quality of its people, procedures, and its ultimate product. Our firm requires its professional personnel to approach all engagements with objectivity and fairness. Personnel are particularly sensitive to the requirement for confidential treatment of any information obtained during the course of the audit prior to release of audit reports.
Federal or State Desk Reviews, Field Reviews & Disciplinary Actions
The firm has had no reports or records of substandard work. There have been no federal or state desk reviews or field reviews of its audits. There have been no disciplinary actions taken or pending against the firm or any partners or employees of the firm by state regulatory bodies or professional organizations within the last three years or in the history of the firm.

Peer Review

PEER REVIEW REPORT (PG. 1 OF 2)

Peer Review

PEER REVIEW REPORT (PG. 2 OF 2)

Fee Proposal

Providing a high level of value for the fees you pay is integral to our basic engagement philosophy. However, choosing an audit firm should always be made primarily on the basis of qualifications, capabilities and commitment. We spare no effort to find common ground for providing a high level of services at a reasonable cost.
Our fees to provide the audit and tax services noted in your Request for Proposal are as follows:

2019 ANNUAL AUDIT	2020 ANNUAL AUDIT	2021 ANNUAL AUDIT	
$6,000	$6,000	$6,000	

Our fees are inclusive of administrative, travel, and all other expenses. We calculate our fees by estimating a budget that includes all aspects of the engagement, including planning, fieldwork, quality control, and required meetings. James Moore does not bill our clients separately for our administrative expenses; therefore, they are included in the fees pro- posed above.
Billing Practices For Additional Professional Services
We anticipate that your personnel will contact us routinely throughout the year to discuss new accounting issues or significant transactions. Because we value consistent communication with our clients, we consider these routine
consultations to be included in the scope of the fees proposed above. Additionally, these fees are inclusive of periodic meetings with your management conducted outside the time encompassed by the proposed audit schedule.
If, during the course of these meetings or other discussion with your personnel, a larger project is identified for which you would like to engage James Moore’s services, we will render a billing for such services at an amount or rates agreed upon prior to the beginning of the engagement. Hourly rates for these services are listed below, depending on the level of service required.

POSITION	DISCOUNTED HOURLY RATES	
Partner	$225	
Director/Senior Manager	$180	
Manager	$160	
Senior Accountant	$140	
Associate Accountant	$120	
Staff Accountant	$100	
Administrative	$75	

One Daytona Community Development District

Review of Auditing Services Proposal

AUDITOR SELECTION EVALUATION CRITERIA AND RANKING
CRI

Ability of Personnel.	(25 Points)    	

This includes the geographic locations of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer’s Experience.	(25 Points)	 	

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(25 Points)	 	

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.

Ability to Furnish the Required Services.	(25 Points)   	

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.

Total Points Awarded           

AUDITOR SELECTION EVALUATION CRITERIA AND RANKING
GRAU & Associates

Ability of Personnel.	(25 Points)    	

This includes the geographic locations of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer’s Experience.	(25 Points)	 	

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(25 Points)	 	

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.

Ability to Furnish the Required Services.	(25 Points)   	

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.

Total Points Awarded           

AUDITOR SELECTION EVALUATION CRITERIA AND RANKING
James Moore & Company

Ability of Personnel.	(25 Points)    	

This includes the geographic locations of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer’s Experience.	(25 Points)	 	

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(25 Points)	 	

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.

Ability to Furnish the Required Services.	(25 Points)   	

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.

Total Points Awarded           

Sunbridge Stewardship District Auditor Selection Evaluation Criteria District Manager's Suggested Scoring

Criteria	

Possible Points	

Carr Riggs Ingram	
CRI Recommended Points	

Grau & Associates	
Grau Recommended Points	

Ability of Personnel	

20.0	

Qualified, Multiple CPAs on Staff	

20.0	
Qualified; 17 employees in Orlando, 15 dedicated to governmental auditing	

20.0	

Proposer's Experience	
20.0	Extensive CDD Experience	
20.0	Extensive CDD Experience	
20.0	

Understanding of Scope of Work	
20.0	
Sufficient Understanding	
20.0	
Sufficient Understanding	
20.0	

Ability to Furnish Required Services	

20.0	
Staffing Levels Sufficient to Complete Work	

20.0	
Staffing Levels Sufficient to Complete Work	

20.0	

Price for Services for Three Years	

20.0	

$3,000 per Year; Total Price of $9,000	

20.0	
$3,200 First Year,
$3,300 Second, $3,400 third; $9,900 Total	

17.0	
Total	100.0		100.0		97.0	

One Daytona Community Development District

Board of Supervisors’ Meeting

One Daytona Community Development District

Consideration of the Minutes

One Daytona Community Development District

Consideration of Minutes of the May 17, 2018
Board of Supervisors Meeting

MINUTES OF MEETING

One Daytona Community Development District Board of Supervisors’ Meeting
International Motorsports Center, One Daytona Blvd. Daytona, FL 32114 May 17, 2019 at 10:00 a.m.

Present and constituting a quorum:

Glenn Ritchey	Chairman
Kevin Bowler	Vice-Chairman	(via phone)
Cheryl Coxwell	Assistant Secretary
Jeff Boerger	Assistant Secretary
Craig Neeb	Assistant Secretary	(via phone) Also present were:
Carol Harris	PFM Group Consulting, LLC
Jane Gaarlandt	PFM Group Consulting, LLC
Amy Champagne	PFM Group Consulting, LLC	(via phone)
Mark Watts	District Legal Counsel
Gentry Baumline-Robinson	ISC
Bobby Ball	ZLA
Big John	Public

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order
Mr. Ritchey called the meeting to order at 10:01 a.m. and roll call was taken. A quorum was established with the personal attendance of Board Members Glenn Ritchey, Cheryl Coxwell, and Jeff Boerger. Others in attendance are listed above.

SECOND ORDER OF BUSINESS	Administer Oath of Office- Mr. Boerger

Ms. Harris stated that Mr. Boerger was administered the oath of office prior to the meeting.

THIRD ORDER OF BUSINESS	Public Comment Period

Big John asked if Mr. Ritchey would allow for public comment when the Board discussed the Public Consumption License Agreement. Mr. Richey responded that he would allow it.

FOURTH ORDER OF BUSINESS	Consideration of the Minutes of the January 18, 2018 Board of Supervisors Meeting.

The Board reviewed the minutes of the January 18, 2018 Board of Supervisors Meeting.

On MOTION by Ms. Coxwell, seconded by Mr. Boerger, with all in favor, the Board approved the Minutes of the January 18, 2018 Board of Supervisors Meeting.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2019-04, Election of Officers

Ms. Harris recommended the following: Ms. Gaarlandt – Secretary; Mr. Boerger - Assistant Secretary; Ms. Patil - Assistant Secretary; Ms. Glasgow – Treasurer; and Ms. Lane - Assistant Treasurer.

On MOTION by Ms. Coxwell, seconded by Mr. Boerger, with all in favor, the Board approved Resolution 2019-04, Election of Officers.

SIXTH ORDER OF BUSINESS	Review Registered Voters in the District

Ms. Harris explained that the District is required to contact the Supervisor of Elections every year to determine the number of registered voters residing in the District. There are currently no registered voters as of April 15, 2019.

The threshold is 6 years and 250 registered voters and then the Board will begin to make its transition to a resident controlled Board via a General Election.

On MOTION by Mr. Boerger, seconded by Ms. Coxwell, with all in favor, the Board accepted the Letter from the Supervisor of Elections.

SEVENTH ORDER OF BUSINESS	Appoint an Auditor Selection Committee

District staff recommend the Board appoint all members of the Board of Supervisors as the members of the Auditor Selection Committee.

On MOTION by Mr. Boerger, seconded by Ms. Coxwell, with all in favor, the Board approved appointing all Board members as members of the Auditor Selection Committee.

EIGHTH ORDER OF BUSINESS	Consideration of Resolution 2019-05, Approving a Preliminary Budget for FY 2019-2020 and Setting a Public Hearing Date

District staff suggested July 19, 2019 as the public hearing date. The Board reviewed the budget. Ms. Harris explained various line items that were being added to the budget.

Ms. Harris stated that District staff is concerned about the District’s current website provider. They recommended moving the website maintenance to WordPress and a vendor they use with multiple other Districts. This recommendation is due to ADA compliance issue and certification. Several Districts have been sued for ADA compliance issues. The proposed vendor would convert the website for $1,750.00 and migrate the documents and ensure that they are ADA compliant and certify them. Both the District’s insurance carrier and the recommended website provider advocated quarterly ADA compliance audits be conducted by Lighthouse Works.

Mr. Ritchey asked if the certification comes with an indemnification as well. Ms. Gaarlandt stated that District staff is trying to get clarification for that right now. Mr. Richey asked if Ms. Gaarlandt or Ms. Harris could send him that information when they find out because he wants to ensure that the District is fully covered. Ms. Gaarlandt stated that another District is working on an indemnification agreement and she will also pass that on to Mr. Ritchey. Ms. Harris stated that the cost per year including the audit would be around $2,400.00 per year going forward.

On MOTION by Mr. Boerger, seconded by Ms. Coxwell, with all in favor, the Board approved Resolution 2019-05, Approving a Preliminary Budget for FY 2019-2020 and Setting a Public Hearing Date for July 19, 2019.

NINTH ORDER OF BUSINESS	Consideration of Public Consumption License Agreement

Mr. Watts stated that there have been requests from tenants on lot 1 of the Center to allow for patrons to walk around the areas with open containers. The City authorizes it on City right-of-ways. Another attorney put together the license agreement. Mr. Watts suggested that the Board approve it in substantial form. He spoke with the Deputy City Manager who has not had a chance to review it.

Mr. Watts asked the Board to authorize him, as District Counsel, to work with the City to finalize the agreement. Once finalized and acceptable to District Counsel, to authorize the Chair or Vice- Chair to execute it and bring it back for ratification at the next meeting.

Mr. Watts explained there was a discussion about jointly developing a set of rules that would govern the conduct under this agreement. He also asked the Board for authorization to start the rulemaking process at the next meeting and to authorize District Counsel and the Chair or Vice-Chair to work with the City to finalize the agreement, get it signed and bring it back for ratification.

Big John asked about the areas being proposed. He thinks that individuals may walk back to their car with an open container. He asked why it is being limited. Mr. Watts stated that part of what he is working on is how to refine it and define which areas should be included and excluded and to establish rules.

Mr. Bowler stated that it becomes common with non-profit organizations that get 1, 3, or 7 day permits. That is where it is most applicable. The Rules that will be set up will govern the Public Consumption License Agreement. District staff will work on creating rules establishing times in which the public consumption would be allowed to take place.

On MOTION by Mr. Ritchey, seconded by Mr. Bowler, with all in favor, the Board approved the Public Consumption Agreement in substantial form authorizing District Counsel to work with the Chair or Vice-Chair and the City to finalize the agreement, obtain signatures and bring it back to the Board for ratification and authorizing Counsel to work with District staff to initiate the Rulemaking Process.

TENTH ORDER OF BUSINESS	Review of District Financial Position

The Board reviewed the District financials. There was no action required by the Board.

Big John asked if Daytona started paying the District yet. Ms. Champagne stated that she received the first check this month and it will be reflected on the next month’s financial statements.

ELEVENTH ORDER OF BUSINESS	Staff Reports

District Counsel –Ms. Harris asked if the Public Consumption License will be held by the District. Mr. Watts stated that the license is being jointly granted by the District and the City. The City has police power authority over consumption of alcohol and the District controls the location that is being requested.

Ms. Harris asked if the District will need to look for insurance. Mr. Watts stated that it would need to be updated on the District’s premises liability.

District Manager – Ms. Harris noted that Ms. Gaarlandt has come onboard. Ms. Harris stated that the District’s public hearing for the adoption of the Fiscal Year 2020 budget is scheduled for July 19, 2019.

District Engineer – No report.

Audience Comments – Big John asked about the joint partnership. His questions were answered by the Board.

Supervisor Requests – There were no Supervisor Requests.

TWELFTH ORDER OF BUSINESS	Adjournment

Mr. Bowler requested a motion to adjourn the meeting.

On MOTION by, Mr. Richey seconded by Ms. Coxwell, with all in favor, the One Daytona CDD Continued Board of Supervisors’ Meeting dated May 17, 2019 was adjourned.

 	_ 		 	_ 	_
Secretary/Assistant Secretary	Chairperson/Vice Chairperson

One Daytona Community Development District

Consideration of Minutes
Of the Auditor Selection Committee Of May 17, 2019

MINUTES OF MEETING

One Daytona Community Development District Board of Supervisors’ Meeting
International Motorsports Center, One Daytona Blvd. Daytona, FL 32114 May 17, 2019 at 10:30 a.m.

Present and constituting a quorum:		

Glenn Ritchey Kevin Bowler Cheryl Coxwell Jeff Boerger Craig Neeb	
Committee Member Committee Member Committee Member Committee Member Committee Member	

(via phone)

(via phone)	

Also present were:			

Carol Harris Jane Gaarlandt Amy Champagne Mark Watts
Gentry Baumline-Robinson Bobby Ball
Big John	
PFM Group Consulting, LLC PFM Group Consulting, LLC PFM Group Consulting, LLC District Legal Counsel
ISC ZLA
Public	

(via phone)	

FIRST ORDER OF BUSINESS	
Business Matters		
	Call to Order		

The meeting was called to order at 10:30 a.m. and roll call was initiated. Those in attendance are outlined above.

SECOND ORDER OF BUSINESS	Review	and	Approval	of	Audit Documents
Audit RFP Notice
Instructions to Proposers
Evaluation	Criteria-	with	and without price

The Committee reviewed the audit documents and the evaluation criteria.

Ms. Harris recommended that audits be produced to the District by July 12, 2019 at 12:00 p.m. She asked the Board if they would like the evaluation criteria to include or exclude price. A discussion took place among the committee members.

A correction needs to be made on the RFP draft to go to Volusia County from Broward County.

On MOTION by Ms. Bowler, seconded by Mr. Boerger, with all in favor, the Committee approved Evaluation Criteria to exclude price, as corrected to reflect Volusia County.

THIRD ORDER OF BUSINESS	Adjournment

There was no additional business to be discussed.

On MOTION by Mr. Richey, seconded by Ms. Boerger, with all in favor, the May 17, 2019 Audit Selection Committee meeting of the One Daytona CDD was adjourned.

 	_ 		 	_ 	_
Secretary/Assistant Secretary	Chairperson/Vice Chairperson

One Daytona Community Development District

Discussion Related to a Meeting Schedule for
Fiscal Year 2019-2020

BOARD OF SUPERVISORS MEETING DATES
ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2018-2019

The Board of Supervisors of the One Daytona Community Development District will hold their regular meetings for Fiscal Year 2019-2020 at 10:00 a.m. at the International Motorsports Center, One Daytona Boulevard, Daytona Beach, FL 32114 unless otherwise indicated, as follows:
January 16, 2020
May 15, 2020
July 17, 2020
September 18, 2020

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from 12051 Corporate Blvd., Orlando, Florida 32817 or by calling (407) 723-5900.

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 382-3256 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Jane Gaarlandt District Manager

Technical & Human Audit Proposal for Public Facing Digital Assets (Software, Websites & Apps)
Goal: Ensure full compliance for people with disabilities as per:

Nondiscrimination requirements of Title II of
the American Disabilities Act (ADA)

WCAG (Web
Content Accessibility Guidelines)

Section 508 Stipulations

Florida Insurance Alliance / eGIS Risk Advisors Guidelines

Read more about details of the above list on VGlobalTech’s website. All ADA requirements and information on these topics has been compiled in one place for our clients.
URL: https://vglobaltech.com/website-compliance/

Version Log:

Date	Version#	Comments	Author	
April 11, 2019	1.0	Technical and Human Audit	VB Joshi	
April 12, 2019	1.1	Added 3 Options	VB Joshi	
April 12, 2019	1.2	Added compliance process flow	VB Joshi	

Your website gets 2 Compliance Seals VGlobalTech’s Technical Compliance Seal & Human Audit Compliance Seal

VGlobalTech is the ADA, WCAG Compliance Expert, with over 100 ADA & WCAG compliant websites created (….and counting) to-date! We have partnered with a non-profit agency to conduct Human Audit and Certification Seal.

Working together with your company we wish to add social value to the community we live in!

COPYRIGHT ©: This proposal is solely created by VGlobalTech team for its customers and cannot be reproduced,
copied, modified or distributed (including forwarding to other customers, competitors, web designers etc.) without the written consent of VGlobalTech. Any violations shall be prosecuted.

Table of Contents
1.0	The Law	4
2.0	ADA & WCAG Compliance	4
Quarterly Technical & Human Audit Testing	5
Digital Asset Technical Compliance Seal:	6
Human Audit Seal:	6
4.0	Compliance Process Flow	7
5.0	Pricing Options	8
6.0	Proposal Acceptance:	10
7.0	References:	11

1.0 The Law

Please familiarize your team with the Florida Statute 189.069 Special districts; required reporting of information; web-based public access. Source: http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100- 0199/0189/Sections/0189.069.html

2.0 ADA & WCAG Compliance

Every individual must have equal access to information whether it is in person service or online. This is a general agreement and understanding of access.
The Internet has dramatically changed the way state and local governments do business. Today, government agencies routinely make much more information about their programs, activities, and services available to the public by posting it on their websites. As a result, many people can easily access this information seven day a week, 24 hours a day.
Many government services and activities are also provided on websites because the public is able to participate in them at any time of day and without the assistance of government personnel. Many government websites offer a low cost, quick, and convenient way of filing tax returns, paying bills, renewing licenses, signing up for programs, applying for permits or funding, submitting job applications, and performing a wide variety of other activities.
The Americans with Disabilities Act (ADA) and, if the government entities receive federal funding, the Rehabilitation Act of 1973 generally require that state and local governments provide qualified individuals with disabilities equal access to their programs, services, or activities unless doing so would fundamentally alter the nature of their programs, services, or activities or would impose an undue burden. One way to help meet these requirements is to ensure that government websites have accessible features for people with disabilities, using the simple steps described in this document. An agency with an inaccessible website may also meet its legal obligations by providing an alternative accessible way for citizens to use the programs or services, such as a staffed telephone information line. These alternatives, however, are unlikely to provide an equal degree of access in terms of hours of operation and the range of options and programs available.
The World Wide Web Consortium (W3C) sets the main international standards for the World Wide Web and its accessibility. W3C created the Web Content Accessibility Guidelines (WCAG 2.0 and 2.1) which are similar to Section 508, but on an international level. WCAG 2.0 and 2.1 requires specific techniques for compliance and is more current than Section 508.
Source: https://www.w3.org/WAI/standards-guidelines/wcag/

Quarterly Technical & Human Audit Testing

This audit is as per the Florida Insurance Alliance, eGIS Insurance Advisors and other insurance guidelines. Please check with your insurance agency for specific requirements. Read more here: https://vglobaltech.com/wp- content/uploads/2019/03/FIA_ADA_Guidelines-2019-2020.pdf
VGlobalTech team is trained and well aware of ADA and WCAG 2.x Compliance guidelines. VGlobalTech has partnered with a local agency for the visually impaired – LightHouse Works. LightHouse has developed a unique program for digital accessibility that is run by visually impaired personnel that are highly skilled in human auditing of websites and software as per the section 508 stipulations. Read more about our partnership here: https://vglobaltech.com/website-compliance/

Together we are now able to provide not one but two compliance seals for all our customers. Details of the compliance seals are below.

Digital Asset Technical Compliance Seal:

VGlobalTech in-house technical team shall remediate / test the website / software for ADA, WCAG compliance. VGlobalTech’s technical design & development team is fully aware of the Americans with Disability Act (ADA), Web Content Accessibility Guidelines (WCAG), Section 508 of the Rehabilitation Act of 1973 and overall the design principles of a professional, accessible, functional and responsive web design. The entire team has taken dedicated time and efforts to learn these design principles first hand. Our purpose is clear – Universal, Creative Web design that works for everyone, everywhere and every time!
Human Audit Seal:

LightHouse Works’ visually impaired personnel shall actually test the website for compliance as per the section 508 and ADA requirements. The VGlobalTech technical team shall remediate any points discovered by LightHouse team and send the site for re-certification. Upon satisfactory completion LightHouse shall provide the Human Audit Seal that will be specific to the site and the VGlobalTech team shall put the seal on the site. This is an added layer of true Human Audit testing that provides full ADA compliance.

4.0 Compliance Process Flow:

Discovery

Human Audit Seal

Technical Audit

Reporting &
Remediation

A Partnership with a Social Cause to Ensure:

WCAG / ADA
Remediaton

Screen Reader Testing

Screen

ADA COMPLIANCE
WCAG COMPLIANCE
SECTION 508 STIPULATIONS
FIA / eGIS / OTHER INSURANCE & RISK ADVISERS’ COMPLIANCE
TECHNICAL COMPLAINCE SEAL
HUMAN AUDIT COMPLAINCE SEAL
QUARTERLY AUDITS
REMEDIATION
PEACE OF MIND

Technical

Full Compliance Checks

Magnifier Testing

Audit Seal

Automated Testing

Human Audit

Pricing Options

Option 1 (recommended):
Quarterly Technical & Human Audits:
$1200 / Four Audits

Covers all technical AND human audit aspects as per industry experts
Discounted to cover both audits together
Compliance seals renewed after every audit
Ensure site and new content is in compliance with ALL standards
Peace of mind

Option 2:
Quarterly Technical Audit Only*:
$900 / Four Audits
Covers only technical aspects of elements, html, css, contrast etc as per WCAG
Technical Audit Compliance seal renewed after every audit
Does not cover human audit (additional considerations that are subjective to the person, assistive technology used etc

Option 3:
Quarterly Human Audit Only**:
$800 / Four Audits

Covers only human audit (considerations that are subjective to the person, assistive technology used etc conducted in a lab like environment)
Human Audit Compliance seal renewed after every audit

This proposal includes following points, stipulations terms and conditions:
*(1) conference call or in person meetings per month with client to review metrics, results and monthly recaps *unless otherwise noted
* email and phone communication
*Anything out of the scope of work in the above proposal will be addressed and client will be immediately notified. After notification of additional work, a subsequent quote will be provided to cover that work.
*Client is responsible to adhering to timelines as far as information required to complete the task is concerned. If timelines are not adhered to and exceed 15 business days past the current marketing months, last day, all work will end. A new month with new allocated costs will be presented for future work to commence. No refunds and owed work will be due unless otherwise agreed upon. An Invoice will be provided once signature approval of this project proposal. Payments will be made to VGLOBALTECH
*Client is responsible for verifying quality of work, providing feedback, verifying that compliance has been met as required. VGlobalTech team shall not be responsible for any legal ramifications arising from work not done as per external agencies / organizations / associations needs if
proper feedback is not provided by the customer. VGlobalTech’s work will be in best faith but cannot guarantee all compliance / legal needs since we are not the final authority in the ADA or WCAG compliance area. VGlobalTech shall not be liable for any legal ramifications arising from compliance issues and cannot be held responsible for any legal or other lawsuits.
Refund Policy: The client may halt work and request for a refund within seven days of the date of signing this services agreement by mailing a signed letter to the main address listed on www.VGlobalTech.com website. If client requests a refund within seven days of the date of signing their agreement they shall be liable to pay for all work completed and will be refunded the remaining balance of the initial payment if billable work has not exceeded a charge that would be greater than client’s initial payment. If client requests a refund after the seven days from the date of the signing of the agreement client is liable to pay for all work completed plus an additional 25% of any remaining balance that may still be due. Once line item projects are complete no refunds will be issued. Confidentiality: All information between client and service provider inclusive of technical and business information relating to proprietary ideas, patentable ideas and/or trade secrets, existing and/or contemplated products and services, research and development, production, costs, profit and margin information, finances and financial projections, customers, clients, marketing, and current or future business plans and models, regardless of whether such information is designated as “Confidential Information” at the time of its disclosure and will be treated as such and with absolute confidentiality and will
not be shared or used, which will be maintained at all times. The client is not allowed to disclose their price with any third parties. Doing so is in breach of this agreement. All information development will be shared and proprietary information and property between client and service providers.

6.0 Proposal Acceptance:

To accept these project, associated costs and conditions as listed above please sign and date below.
The VGlobalTech proposed solution and terms have been accepted by the customer and the VGlobalTech team can proceed with the project. All payments shall be made according to this agreement.

Please Sign and Date, Return to contact@vglobaltech.com:	

For Customer	Date

VB Joshi

For VGlobalTech	Date

7.0 References:

ADA Best Practices Tool Kit for State and Local Governments: https://www.ada.gov/pcatoolkit/chap5toolkit.htm

U.S. Department of Justice, Civil Rights Division, Disability Rights Section
https://www.ada.gov/websites2.htm

Web design Standards: https://www.w3schools.com/

Web Content Accessibility Guidelines (WCAG) https://www.w3.org/TR/WCAG21/

VGlobalTech Web Content Accessibility Implementation and Checkpoints: http://vglobaltech.com/website-compliance/

Contact Information:
Website: https://vglobaltech.com Email: contact@VGlobalTech.com Call: 321-947-7777

One Daytona Community Development District

Ratification of the
Public Consumption Agreement Between
The District, City and Landowner

(provided under separate cover)

One Daytona Community Development District

Consideration of the District Engineers’ Report

MEMORANDUM

To:	Ms. Jane Garrlandt, District Manager
Cc:	Ms. Carol Harris, Assistant District Manager Mr. Mark Watts, District Attorney

From:	Robert J. Ball, P.E., District Engineer Date:	July 10, 2019
Re:	One Daytona – CDD Annual Report
ZC 11191

This memo is to inform you that as the One Daytona CDD Engineer we have performed our yearly review of the civil site and infrastructure improvements dedicated to the CDD (roads and stormwater system) as part of the One Daytona development. Following our observation of the infrastructure, we believe the overall status of the improvements to be in good condition. Where we did identify some minor deficiencies, we believe these items to be regular maintenance matters as shown on the attached Appendix A “punchlist”.

Our review consisted of primarily surface improvements, as all below ground infrastructure such as storm drainage could not be inspected without extensive costs. Since the improvements are so new, general industry standards would not dictate additional review in the form of televising mains or geotechnical borings. Further reviews and budgeting of additional funds is recommended in the future for a more in-depth analysis of the infrastructure. With that said, evidence of failure to below ground infrastructure can typically be identified at the surface (i.e. erosion, settlement, ponding near inlets, etc.). During our review we did not identify any areas that appeared to show signs of below ground failures. From our observations of the surface improvements, the asphalt pavement also showed little signs of wear and no failures were identified. The concrete curb and sidewalks, as well as pavers & ADA ramps within CDD rights-of-way, were also reviewed without any functional issues found (Cracks, chips and other aesthetic imperfections were identified but are to be expected as normal “wear and tear”.).

Overall, the condition of the infrastructure of the One Daytona complex appeared to be in good working order and will function substantially as designed.

RJB/kb

11191121 CDD Annual Report Memo

Appendix A
Civil Site Inspection Report – Maintenance Punchlist
To: Ms. Jane Garrlandt, Ms. Carol Harris, Mr. Mark Watts
From: Robert J. Ball, P.E., District Engineer
Date: 7/10/2019
Re:	One Daytona - 11191

On July 5, 2019, Mark Grande, P.E. reviewed the civil site improvements for the above referenced project. The following items were identified to be either deficient or in need of repair and shall serve as the projects civil site maintenance punch list:

Repair skimmer around Drainage Control Structure.	
Repair skimmer around Drainage Control Structure.	

Correct striping from asphalt repair.	
Install or replace reflective pavement markers (RPMs) in front of hydrants where missing.	

July 10, 2019

Correct striping across Bill France Blvd. facing Legends Lane.	
Correct striping across Bill France Blvd. facing Checkered Flag Blvd.	

Maintain vegetation to prevent overgrowth.	
Maintain stormwater drainage inlets to keep clear of vegetation and debris.	

MDG/mdg
Project #:11191_Civil inspection report_07-05-19.doc
cc:	Bobby Ball, P.E., File

One Daytona Community Development District

Review of
Auditor Selection Committee Rankings &
Selection of An Auditor

One Daytona Community Development District

Review and Acceptance Of
FY 2018 Audit

June 25, 2019

The Board of Supervisors
One Daytona Community Development District

We are pleased to present the results of our audit of the 2018 financial statements of the One Daytona Community Development District (“the District”).

This report to the Board of Supervisors and Management summarizes our audit, the report issued and various analyses and observations related to the District’s accounting and reporting. The document also contains the communications required by our professional standards.

Our audit was designed, primarily, to express an opinion on the District’s 2018 financial statements. We considered the District’s current and emerging business needs, along with an assessment of risks that could materially affect the financial statements, and aligned our audit procedures accordingly. We conducted the audit with the objectivity and independence that you expect. We received the full support and assistance of District personnel.

At Carr, Riggs & Ingram, LLC (CRI), we are continually evaluating the quality of our professionals’ work in order to deliver audit services of the highest quality that will meet or exceed your expectations. We encourage you to provide any feedback you believe is appropriate to ensure that we do not overlook a single detail as it relates to the quality of our services.

This report is intended solely for the information and use of the Board of Supervisors, Management and others within the District and should not be used by anyone other than these specified parties.

We appreciate this opportunity to work with you. If you have any questions or comments, please contact me at 850‐837‐3141 or ajowers@cricpa.com.

Very truly yours,

K. Alan Jowers Partner

Required Communications

As discussed with the Board of Supervisors and Management during our planning process, our audit plan represented an approach responsive to the assessment of risk for the District. Specifically, we planned and performed our audit to:

Perform audit services, as requested by the Board of Supervisors, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, in order to express an opinion on the District’s financial statements for the year ended September 30, 2018;

Communicate directly with the Board of Supervisors and Management regarding the results of our procedures; and

Address with the Board of Supervisors, and management any accounting and financial reporting issues.

We have audited the financial statements of One Daytona Community Development District for the year ended September 30, 2018, and have issued our report thereon dated June 25, 2019 Professional standards require that we provide you with the following information related to our audit:

MATTER TO BE COMMUNICATED	AUDITOR’S RESPONSE	
Auditor’s responsibility under Generally Accepted Auditing Standards and Government Auditing Standards	See our engagement letter dated November 2, 2018.	
Client’s responsibility	See our engagement letter dated November 2, 2018.	
Planned scope and timing of the audit	See our engagement letter dated November 2, 2018.	
Accounting policies, sensitive estimates, and significant disclosures	Please see the following section titled “Accounting Policies, Sensitive Estimates and Significant Disclosures.”	
Significant difficulties encountered in the audit	None.	
Disagreements with management	None.	
Other findings or issues	Please see item IC2018‐001 on page 19 of the accompanying audited financial statements reporting package.	
Corrected and uncorrected misstatements	Please see the following section titled “Summary of Audit Adjustments.”	

Required Communications

MATTER TO BE COMMUNICATED	AUDITOR’S RESPONSE	
Matters arising from the audit that were discussed with, or the subject of correspondence with, management	None.	
Consultations with other accountants	None of which we are aware.	
Written representations	We have requested certain representations from management that are included in the management representation letter dated June 25, 2019.	

Accounting Policies, Sensitive Estimates and Significant Disclosures

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 2 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during the year. We noted no transactions entered into by the Association during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. In addition, certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The following table identifies sensitive estimates and significant disclosures.

MATTER TO BE COMMUNICATED	SENSITIVE ESTIMATE OR SIGNIFICANT DISCLOSURE	
Note 3: Concentration	Significant disclosure	
Note 6: Interlocal Agreement	Significant disclosure	
Note 7: Subsequent Event	Significant disclosure	

Summary of Audit Adjustments

During the course of our audit, we accumulate differences between amounts recorded by the Organization and amounts that we believe are required to be recorded under Generally Accepted Accounting Principles (“GAAP”). Those adjustments are either recorded (corrected) by the Organization or passed (uncorrected).

In connection with our audit, we proposed the following material adjustments which were corrected by management:

An adjustment totaling $7,500 to properly accrue engineering expenditures.

In connection with our audit, we identified no uncorrected adjustments.

One Daytona Community Development District

FINANCIAL STATEMENTS

September 30, 2018

One Daytona Community Development District
Table of Contents September 30, 2018

REPORT
Independent Auditors’ Report	1
FINANCIAL STATEMENTS
Management’s Discussion And Analysis (required supplemental information)	3
Basic Financial Statements Government‐Wide Financial Statements
Statement of Net Position	7
Statement of Activities	8
Fund Financial Statements
Balance Sheet – Governmental Funds	9
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	10
Notes to Financial Statements	11
Required Supplemental Information (other than MD&A)
Budget to Actual Comparison Schedule ‐ General Fund	17
Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards	18
Management Letter	20
Independent Accountants’ Report on Compliance with Section 218.415 Florida Statutes	22

INDEPENDENT AUDITORS’ REPORT	
To the Board of Supervisors
One Daytona Community Development District Volusia County, Florida

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities and each major fund of One Daytona Community Development District (hereinafter referred to as “District”), as of and for the year ended September 30, 2018, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of  contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. 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 believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2018, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information, as listed in the table of contents, be presented to supplement the 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. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about 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 do 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.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 25, 2019, on our consideration of the District's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 25, 2019

Management’s Discussion And Analysis

One Daytona Community Development District Management’s Discussion and Analysis

Our discussion and analysis of the One Daytona Community Development District’s financial performance provides an overview of the District’s financial activities for the fiscal year ended September 30, 2018. Please read it in conjunction with the District’s financial statements, which begin on page 7.

FINANCIAL HIGHLIGHTS

At September 30, 2018, the assets of the District exceeded its liabilities by approximately
$113,000.

USING THE ANNUAL REPORT

This annual report consists of a series of financial statements. The Statement of Net Position and the Statement of Activities on pages 7 ‐ 8 provide information about the activities of the District as a whole and present a longer‐term view of the District’s finances. Fund financial statements start on page 9. For governmental activities, these statements tell how these services were financed in the short‐term as well as what remains for future spending. Fund financial statements also report the District’s operations in more detail than the government‐wide statements by providing information about the District’s most significant funds.

Reporting the District as a Whole

Our analysis of the District as a whole begins on page 4. One of the most important questions asked about the District’s finances is, “Is the District as a whole better off or worse off as a result of the year’s activities?” The Statement of Net Position and the Statement of Activities report information about the District as a whole and about its activities in a way that helps answer this question. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private‐sector companies. All of the current year’s revenues and expenses are taken into account regardless of when cash is received or paid.

These two statements report the District’s net position and related changes during the current year. You can think of the District’s net position – the difference between assets and liabilities – as one way to measure the District’s financial health, or financial position. Over time, increases or decreases in the District’s net position is one indicator of whether its financial health is improving or deteriorating. You will need to consider other nonfinancial factors; however, such as changes in the District’s assessment base and the condition of the District’s infrastructure, to assess the overall health of the District.

One Daytona Community Development District Management’s Discussion and Analysis

Reporting the District’s Most Significant Funds

Our analysis of the District’s major funds begins on page 5. The fund financial statements begin on page 9 and provide detailed information about the most significant funds – not the District as a whole. Some funds are required to be established by State law and by bond covenants. All of the District’s funds are governmental fund‐types.

Governmental funds – All of the District’s basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year‐ end that are available for spending. The governmental fund statements provide a detailed short‐term view of the District’s general government operations and the basic services it provides. Governmental fund information helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the District’s programs.

THE DISTRICT AS A WHOLE

The following table reflects the condensed Statement of Net Position and is compared to the prior year.
September 30,	2018	2017	Change	
Assets
Current and other assets	
$	20,132,415	
$ 20,075,251	
$	57,164	

Total assets

$	20,132,415

$   20,075,251	$

57,164

Liabilities
Current liabilities	$	13,313	$	25,457	$	(12,144)	
Unearned revenue	20,000,000	20,000,000	‐	
Total liabilities	20,013,313	20,025,457	(12,144)	

Deferred inflows of resources
Deferred revenue	5,750	‐	5,750

Net position
Unrestricted	113,352	49,794	63,558

Total liabilities, deferred inflows of resources and net position

$	20,132,415

$   20,075,251	$

57,164

For more detailed information, see the accompanying Statement of Net Position.

During the fiscal year ended September 30, 2018, total assets and liabilities did not change significantly from the prior year.

One Daytona Community Development District Management’s Discussion and Analysis

The following schedule compares the Statement of Activities for the current and previous fiscal year.

Year ended September 30,	2018	2017	Change	
Revenues:
Program revenues:
Charges for services	

$	60,374	

$	81,468	

$	(21,094)	
General revenues:				
Interest and other revenues	71,058	46,612	24,446	
Total revenues	131,432	128,080	3,352	
Expenses:				
General government	67,874	69,594	(1,720)	
Total expenses	67,874	69,594	(1,720)	
Change in net position	63,558	58,486	5,072	
Net position, beginning (deficit)	49,794	(8,692)	58,486	
Net position, ending	$	113,352	$	49,794	$	63,558	

For more detailed information, see the accompanying Statement of Activities.

While developer contributions decreased in the current year due to an approximately $24,000 increase in interest revenues, total revenues and expenses remained substantially unchanged from the prior year. The overall result was a $64,000 increase in net position for fiscal year 2018.

THE DISTRICT’S FUNDS

As the District completed the year, its governmental funds (as presented in the balance sheet on page 9) reported a fund balance of approximately $113,000, which is an increase over last year’s balance of $49,794. Significant transactions are discussed below.

During the year ended September 30, 2018, the District received Developer contributions of approximately $60,000.
During the year ended September 30, 2018, the District earned interest on deposits totaling approximately $71,000.

The overall increase in fund balance for the year ended September 30, 2018 totaled approximately
$64,000.

One Daytona Community Development District Management’s Discussion and Analysis

GOVERNMENTAL FUNDS BUDGETARY HIGHLIGHTS

An Operating budget was established by the governing board for the District pursuant to the requirements of Florida Statutes. The budget to actual comparison for the general fund, including the original budget and final adopted budget, is shown at page 17.

The District experienced a favorable variance in revenues and expenditures as compared to the budget in the amount of $36,432 and $27,126, respectively. The variances in revenues and expenditures occurred primarily due to the District incurring less in expenses than anticipated, in addition to interest income earned on funds restricted for the construction project.

FUTURE FINANCIAL FACTORS

One Daytona Community Development District is an independent special district that operates under the provisions of Chapter 190, Florida Statutes. The District operates under an elected Board of Supervisors, which establishes policy and sets assessment rates. Developer contributions for fiscal year 2019 are anticipated to provide for the operations of the District.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide a general overview of the District’s finances. If you have questions about this report or need additional financial information, contact the One Daytona Community Development District’s management company at 12051 Corporate Blvd, Orlando, Florida 32817.

Basic Financial Statements

One Daytona Community Development District
Statement of Net Position

September 30,	2018
Governmental Activities

Assets
Cash and cash equivalents

$	20,120,852

Assessments receivable	5,813
Prepaid expenses	5,750

Total assets	20,132,415

Liabilities
Accounts payable	13,313	
Unearned revenue	20,000,000	

Total liabilities	
20,013,313	

Deferred inflows of resources
Deferred revenue	5,750

Total deferred inflows of resources	5,750

Net position
Unrestricted	113,352

Total net position	$	113,352

One Daytona Community Development District
Statement of Activities

Year ended September 30,

2018

Program Revenues

Net (Expense) Revenue and Changes in Net Position

Operating	Capital
Charges for   Grants and	Grants and Governmental Functions/Programs	Expenses	Services	Contributions Contributions	Activities Primary government:
Governmental activities:

General government

$ (67,874)

$  60,374	$

−	$	‐	$

(7,500)

Total governmental activities

$ (67,874)

$  60,374	$

−	$	‐

(7,500)

General revenues
Interest and other revenues	71,058	

Change in net position	
63,558	
Net position ‐ beginning of the year	49,794	

Net position ‐ end of the year	
$	113,352	

One Daytona Community Development District Balance Sheet – Governmental Funds

September 30,	2018	

General Fund	
Assets
Cash and cash equivalents	
$	20,120,852	
Due from Developer	5,813	
Prepaid expenditures	5,750	

Total assets	
$	20,132,415	

Liabilities and fund balance
Liabilities

Accounts payable	$	13,313	
Unearned revenue	20,000,000	
Total liabilities	20,013,313	

Deferred inflows of resources
Deferred revenue	5,750

Total deferred inflows of resources	5,750

Fund balance

Nonspendable	5,750	
Unassigned	107,602	
Total fund balance	113,352	

Total liabilities and fund balance	$	20,132,415

One Daytona Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds

Year ended September 30,	2018	

General Fund	
Revenues
Developer contributions	
$	60,374	
Interest	71,058	
Total revenues	131,432	

Expenditures
Current:		
General government	67,874	
Total expenditures	67,874	

Excess of revenues over expenditures	
63,558	
Fund balance, beginning of year	49,794	

Fund balance, end of year	
$	113,352	

One Daytona Community Development District
Notes to Financial Statements

NOTE 1: NATURE OF ORGANIZATION

The One Daytona Community Development District (the “District”) was established on February 5, 2014 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes, by the City of Daytona Beach. The Act provides, among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non‐ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by a Board of Supervisors (“Board”), which is comprised of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. Certain supervisors are affiliated with the Developer of the District, Daytona Beach Property Holdings Retail, LLC. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.

The Board has the final responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

In evaluating how to define the government, for financial reporting purposes, management has considered all potential component units. The decision to include or exclude a potential component unit in the reporting entity was made by applying the criteria set forth by Generally Accepted Accounting Principles (GAAP) as defined by the Governmental Accounting Standards Board (GASB). Based on the foregoing criteria, no potential component units were found.

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting policies of the District conform to GAAP as applicable to governments in accordance with those promulgated by GASB. The following is a summary of the more significant policies:

Government‐wide and Fund Financial Statements

The basic financial statements include both government‐wide and fund financial statements.

One Daytona Community Development District
Notes to Financial Statements

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

The government‐wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all the non‐fiduciary activities of the primary government. Governmental activities, which normally are supported by assessments, are reported separately from business‐type activities, which rely to a significant extent on fees and charges for support. The business‐type activities are reported separately in government‐wide financial statements; however, at September 30, 2018, the District did not have any significant business‐type activities. Therefore, no business‐type activities are reported. Assessments and other items not properly included as program revenues (i.e., charges to customers or applicants who purchase, use, or directly benefit from goods or services) are reported as general revenues.

Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements.

Measurement Focus, Basis of Accounting and Basis of Presentation

The government‐wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of the related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and other similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Developer contributions and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the District. Certain grant funds have been received in advance and are considered unearned revenue until such time as they are expended as part of the infrastructure construction project.

The District reports the following major governmental funds:

General Fund – The General Fund is the primary operating fund of the District. It is used to account for all financial resources except those required to be accounted for in other funds.

One Daytona Community Development District
Notes to Financial Statements

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

For the year ended September 30, 2018, the District does not report any proprietary funds. As a general rule, the effect of interfund activity has been eliminated from the government‐wide financial statements.

When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first, then unrestricted resources as they are needed. When committed, assigned, or unassigned resources are available for use in the governmental fund financial statements, it is the government’s policy to use committed resources first, followed by assigned resources, then unassigned resources as needed.

Cash, Deposits and Investments

The District maintains deposits with "Qualified Public Depositories" as defined in Chapter 280, Florida Statutes. All Qualified Public Depositories must place with the Treasurer of the State of Florida securities in accordance with collateral requirements determined by the State’s Chief Financial Officer. In the event of default by a Qualified Public Depository, the State Treasurer will pay public depositors all losses. Losses in excess of insurance and collateral will be paid through assessments between all Qualified Public Depositories.

Under this method, all the District's deposits are fully insured or collateralized at the highest level of security as defined by GASB, Statement Number 40, Deposits and Investment Disclosures (An Amendment of GASB, Statement Number 3).

The District is authorized to invest in financial instruments as established by Section 218.415, Florida Statutes. The authorized investments include among others direct obligations of the U.S. Treasury; the Local Government Surplus Trust Funds as created by Section 218.405, Florida Statutes; SEC registered money market fund with the highest credit quality rating from a nationally recognized rating agency; and interest‐bearing time deposits or savings accounts in authorized financial institutions.

Deferred Outflows/Inflows of Resources

In addition to assets, the statement of net position will sometimes include a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will  not be recognized as an outflow of resources (expense/expenditure) until then. The District does not have any of this type of item at September 30, 2018.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District only has one item, deferred revenue, which qualifies for reporting in this category at September 30, 2018.

One Daytona Community Development District
Notes to Financial Statements

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Fund Equity

Net position in the government‐wide financial statements represents the difference between assets and deferred outflows of resources and liabilities and deferred inflows of resources and is categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents assets related to infrastructure and property, plant and equipment, net of any related debt. Restricted net position represents the assets restricted by creditors or laws and regulations of other governments.

Governmental fund equity is classified as fund balance. Fund balance is further classified as nonspendable, restricted, committed, assigned, or unassigned. Nonspendable fund balance cannot be spent because of its form. Restricted fund balance has limitations imposed by creditors,  grantors, or contributors or by enabling legislation or constitutional provisions. Committed fund balance is a limitation imposed by the District board through approval of resolutions. Assigned fund balance is a limitation imposed by a designee of the District board. Unassigned fund balance in the General Fund is the net resources in excess of what can be properly classified in one of the above four categories. Negative unassigned fund balance in other governmental funds represents excess expenditures incurred over the amounts restricted, committed, or assigned to those purposes.

Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Budgets

The District is required to establish a budgetary system and an approved annual budget. Annual budgets are legally adopted on a basis consistent with GAAP for the General Fund. Any revision to the budget must be approved by the District Board. The budgets are compared to actual expenditures. In instances where budget appropriations and estimated revenues have been revised during the year, budget data presented in the financial statements represent final authorization amounts.

The District follows these procedures in establishing the budgetary data reflected in the financial statements:

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
A public hearing is conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.

One Daytona Community Development District
Notes to Financial Statements

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

All budget changes must be approved by the District Board.
Budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America.

NOTE 3: CONCENTRATION

A significant portion of the District’s activity going forward is dependent upon the continued involvement of the Developer, Daytona Beach Property Holding Retail, LLC, which currently owns the majority of the assessable property located within the District boundaries. The loss of support could potentially have a material adverse effect on the District’s operations. During the current year, the Developer contributed $60,374 to the District.

NOTE 4: RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District maintains commercial insurance coverage to mitigate the risk of loss. Coverage may not extend to all situations. Management believes such coverage is sufficient to preclude any significant uninsured losses to the District. The District has not incurred any losses or received any insurance claims exceeding the commercial coverage in the previous three years.

NOTE 5: MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non‐voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

NOTE 6: INTERLOCAL AGREEMENT

In 2016, the District entered into agreements with the City of Daytona Beach and Volusia County to receive funding for the construction, operation, and maintenance of a phased high quality, mixed‐ use retail and entertainment development to be known as "One Daytona". Estimated construction costs for the development total $812,500,000, including estimated public infrastructure costs totaling $52,906,000.

One Daytona Community Development District
Notes to Financial Statements

NOTE 6: INTERLOCAL AGREEMENT (Continued)

The City has agreed to make an economic incentive grant payment of $2,000,000 to the District within 30 days after issuance of a construction permit and has agreed for an incentive grant of up to
$18,000,000 during the years under the grant period, which includes years 2016‐2046. The incentive grants will be based on the increase over the 2013 base year value in the ad valorem real and personal property tax revenues collected on properties located within the District. The District has not received any amounts from the City as of September 30, 2018.

The County agreed to make an initial grant payment of $12,000,000 within 30 days after the issuance of construction permits and agreed to make a second and final grant payment in the amount of $8,000,000 within 30 days of construction. The District received $12,000,000 in 2016, and received the final grant funding of $8,000,000 in 2017 pursuant to the terms in the interlocal agreement. The accumulated funding of $20,000,000 is reported as Unearned revenue in the Statement of Net Position. The Developer has started construction of the development in the current year, and the District expects to reimburse the Developer for related expenses in the near future. Grant amounts will generally be recognized as revenue when future capital outlay expenditures are incurred.

NOTE 7: SUBSEQUENT EVENT

Subsequent to year‐end, the District acquired from the Developer approximately $40 million of constructed infrastructure. $20 million of this infrastructure was funded through the grant payments received from the county. The remaining was received in the form of a capital appreciation bond from the Developer totaling $10.5 million that will be repaid through 2046.

Required Supplemental Information (Other Than MD&A)

One Daytona Community Development District Budget to Actual Comparison Schedule – General Fund

Year ended September 30,		2018		
	Original and		Variance with	
	Final Budget	Actual Amounts	Final Budget	
Revenues				
Developer contributions	$	95,000	$	60,374	$	(34,626)	
Interest revenues	-	71,058	71,058	
Total revenues	95,000	131,432	36,432	

Expenditures				
General government	95,000	67,874	27,126	
Total expenditures	95,000	67,874	27,126	

Excess of revenues over expenditures	
$	‐	
$	63,558	
$	63,558	

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
One Daytona Community Development District Volusia County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of One Daytona Community Development District (hereinafter referred to as the “District”), as of and for the year ended September 30, 2018, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated June 25, 2019.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did identify a deficiency in internal control described below as IC2018‐ 001 that we consider to be a material weakness.

IC2018‐001: Accrued Expenses
Condition: The District did not accrue approximately $7,500 of general expenditures as of September 30, 2018 even though the work was performed prior to year‐end.

Criteria: Internal controls should be in place to provide reasonable assurance that payables and the related expenditures are appropriate and properly accrued.

Cause: The expenditures and payables appear to have been overlooked when the District staff was preparing its annual financial report.

Effect: Accounts payable and expenditures on the financial statements were understated by approximately $7,500.

Recommendation: We recommend the District review general vendor activity within a reasonable timeframe from year‐end to ensure that all applicable liabilities are identified and recorded.

The District’s response to the finding identified in our audit is described below. The District’s response was not subjected to the auditing procedures applied in the audit of the financial statements and accordingly, we express no opinion on it.

Management response: The District has already taken further steps to ensure that this oversight is avoided in the future.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 25, 2019

CRI

�l:G::
INGRAM

Carr, Riggs & Ingram, LLC Certified Public Accountants 500 Grand Boulevard

CPAs and Advisors

Suite 210
Miramar Beach, Florida 32550

To the Board of Supervisors

MANAGEMENT LETTER

(850) 837-3141
(850) 654-4619 (fax)
CRlcpa.com

One Daytona Community Development District Volusia County, Florida

Report on the Financial Statements

We have audited the financial statements of One Daytona Community Development District(“District”) as of and for the fiscal year ended September 30, 2017, and have issued our report thereon dated June 25, 2019.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General.

Other Reports

We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants’ Report on an examination conducted in accordance with AICPA Professional Standards, AT‐C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in these reports, which are dated June 25, 2019, should be considered in conjunction with this management letter.

Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual audit report.

Official Title and Legal Authority

Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.

− 20 ‐

Financial Condition

Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.

Additional Matters

Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.

Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 25, 2019

INDEPENDENT ACCOUNTANTS’ REPORT

To the Board of Supervisors
One Daytona Community Development District Volusia County, Florida

We have examined One Daytona Community Development District’s compliance with the requirements of Section 218.415, Florida Statutes, Local Government Investment Policies, during the year ended September 30, 2018. Management of One Daytona Community Development District is responsible for the District’s compliance with the specified requirements. Our responsibility is to express an opinion on the District’s compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District's complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

Our examination does not provide a legal determination on the District's compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2018.

This report is intended solely for the information and use of management and the State of Florida Auditor General and is not intended to be and should not be used by anyone other than these specified parties.

CARR, RIGGS & INGRAM, LLC

Miramar Beach, Florida June 25, 2019

One Daytona Community Development District

Public Hearing Related to the Adoption of the
Appropriations Budget for
Fiscal Year 2019-2020

One Daytona Community Development District

Consideration of Resolution 2019-06, Adoption of the
Fiscal Year 2019-2020 Budget

RESOLUTION 2019-06

THE ANNUAL APPROPRIATION RESOLUTION OF THE ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2019, AND ENDING SEPTEMBER 30, 2020; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2019, submitted to the Board of Supervisors (“Board”) proposed budgets for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budgets (“Proposed Budget”), the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set July 19, 2019, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the District Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

The Board of Supervisors has reviewed the District Manager’s Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The District Manager’s Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes, and incorporated herein by reference; provided, however, that the comparative figures contained in the adopted budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The adopted budget, as amended, shall be maintained in the office of the District Manager and at the District’s Records Office and identified as “The Budget for the One Daytona Community Development District for the Fiscal Year Ending September 30, 2020.”

The final adopted budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the One Daytona Community Development District, for the fiscal year beginning October 1, 2019, and ending September 30, 2020, the sum of $ 106,530.00 to be raised by the levy of assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL ALL FUNDS	$106,530.00

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within the fiscal year or within 60 days following the end of the fiscal year may amend its budgets for that fiscal year as follows:

The   Board   may   authorize   an   increase   or    decrease    in    line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section
189.016 of the Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budgets under subparagraphs c. and d. above are posted on the District’s website within 5 days after adoption.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 19th DAY OF JULY, 2019.

ATTEST:	ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its: 	

Exhibit A

"EXHIBIT A"	
One Daytona Community Development District	
Proposed Fiscal Year 2020 Annual Operations & Maintenance Budget	
(October 1, 2019 through September 30, 2020)	
	FY 2019
Adopted Budget		FY 2020
Proposed Budget	
Revenues				
Developer Funding	$95,000.00		$106,530.00	
Net Revenues	$95,000.00		$106,530.00	
General & Administrative Expenses	
Management	30,000.00		30,000.00	
Engineering	20,000.00		20,000.00	
Travel & Per Diem	200.00		200.00	
District Counsel	25,000.00		25,000.00	
Audit	6,500.00		6,500.00	
Telephone	200.00		100.00	
Postage/Shipping	150.00		150.00	
Copies	200.00		300.00	
Legal Advertising	2,000.00		2,000.00	
Website Maintenance	1,400.00		4,330.00	
Dues, Licenses, and Fees	175.00		175.00	
Public Official Insurance	2,846.00		2,846.00	
General Insurance	3,479.00		3,479.00	
Hurricane Clean up	0.00		5,000.00	
Contingency	0.00		5,000.00	
Miscellaneous	2,850.00		1,450.00	
Total Expenses	$95,000.00		$106,530.00	

One Daytona Community Development District

Consideration of Funding Agreement for
Fiscal Year 2019-2020

ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019-2020 FUNDING AGREEMENT

This Agreement is made and entered into this 19th day of July 2019, by and between:

ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT, a local unit of
special-purpose government established pursuant to Chapter 190, Florida Statutes, and located in the City of Daytona Beach, Florida (hereinafter, the "District"), and

DAYTONA BEACH PROPERTY HOLDINGS RETAIL, LLC, a landowner
and/or developer of property located within the District (hereinafter "Developer").

Recitals

WHEREAS, the District was established by an ordinance adopted by the City Commission for Daytona Beach, Florida, for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and

WHEREAS, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District's activities and services; and

WHEREAS, Developer presently owns and/or is developing a portion of the real property located within the District and described in Exhibit A (the “Property”), attached hereto and incorporated herein. The Property will benefit from the timely construction and acquisition of the District's facilities, activities and services and from the continued operations of the District; and

WHEREAS, the District is adopting its general fund budgets for Fiscal Year 2019- 2020 (which commences on October 1, 2019, and concludes on September 30, 2020); and

WHEREAS, these general fund budgets, which both parties recognize may be amended from time to time, are attached hereto and incorporated herein by reference as Exhibit B; and

WHEREAS, the District has the option of levying non ad valorem assessments on all land, including the Property, that will benefit from the activities, operations and services set forth in the 2019-2020 Fiscal Year budget, or utilizing such other revenue sources as may be available to it; and

WHEREAS, in lieu of levying assessments on the Property, the Developer is willing to provide such funds as are necessary to allow the District to proceed with its operations activities as described in Exhibit B; and

WHEREAS, the Developer agrees that the activities, operations and services provide a special and peculiar benefit equal to or in excess of the costs reflected on Exhibit B to the Property; and

WHEREAS, the Developer has agreed to enter into this Agreement in lieu of having the District levy and collect any non ad valorem assessments as authorized by law against the Property located within the District for the activities, operations and services set forth in Exhibit B; and

NOW, therefore, based upon good and valuable consideration and the mutual covenants of the parties, the receipt of which and sufficiency of which is hereby acknowledged, the parties agree as follows:

The Developer agrees to make available to the District the monies necessary for the operation of the District as called for in the budgets attached hereto as Exhibit B, as may be amended from time to time in the District’s sole discretion, within fifteen (15) days of written request by the District. Amendments to the District’s budgets, as shown in Exhibit B, adopted by the District at a duly noticed meeting shall have the effect of amending this Agreement without further action of the parties. Funds provided hereunder shall be placed in the District's general fund checking account. These payments are made by the Developer in lieu of taxes, fees, or assessments which might otherwise be levied or imposed by the District.

This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.

The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.

This Agreement may be assigned, in whole or in part, by either party only upon the written consent of the other, which consent shall not be unreasonably withheld.

A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and specific performance and specifically including the ability of the District to enforce any and all payment obligations under this Agreement in the manner described herein in Paragraphs 2 and 3 above. This instrument shall constitute

the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.

This Agreement is solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns. In the event the Developer sells or otherwise disposes of its business or of all or substantially all of its assets relating to improvements, work product, or lands within the District, the Developer shall continue to be bound by the terms of this Agreement and additionally shall expressly require that the purchaser agree to be bound by the terms of this Agreement. The Developer shall give 90 days prior written notice to the District under this Agreement of any such sale or disposition.

This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida.

This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.

The Agreement shall be effective after execution by both parties hereto. The enforcement provisions of this Agreement shall survive its termination, until all payments due under this Agreement are paid in full.

[REMAINDER OF PAGE LEFT INTENTIONALLY BLANK]

In witness whereof, the parties execute this agreement the day and year first written above.

Attest:	ONE DAYTONA COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	By:	 Its:  	

DAYTONA BEACH PROPERTY

Witness	HOLDINGS RETAIL, LLC

By:  	
Its:  	

Exhibit A	Property Description
Exhibit B	Fiscal Year 2019-2020 General Fund Budget

Exhibit A Property Description

EXHIBIT A
(Legal Description)

DESCRIPTION: PARCELl
A PORTION Of "AEROSPACE INDUSTRIAL PARK, SECTION ONE" AS RECORDED IN MAP BOOK 27, PAGE 58, OF lME PUBLIC RECORDS OF VOLUSIA COUNlY, FLORIDA AND "GENERAL ELECTRIC INDUSTRIAL PARK, SECTION ONE, PARCEL 7 REPLAT" AS RECORDED IN MAP BOOK 36, PAGE 138, OF THE PUBLIC RECORDS OF VOi.USiA COUNlY, FLORIDA AND All OF GENERAL ELECTRIC COMPANY PRODUCTION FACll.llY BLDG, NO. 6 AS RECORDED IN MAP BOOK 39, PAGE 118, OF THE PUBLIC RECORDS OF VOLUSIA COUNlY, FLORIDA AND A PORTION OF LOTS 1 THROUGH 6, INCLUSIVE, BILTMORE HEIGHTS SUBDIVISION, AS RECORDED IN MAP BOOK 19, PAGE 149, OF THE PUBUC REC0I1DS OF VOLUSIA COUNlY, FLORIDA, AND A PORTION CENTRAL INDUSTRIAL PARK, UNRECORDED SUBDIVISION IN SECTION 15, TOWNSHIP 15 SOUTH, RANGE 32 EASE, ALL LYING WITHIN SECTION 14, SECTION 15 AND SECTION 23, TOWNSHIP 15 SOUTH, f\ANGE 32 EAST, CITY OF DAYTONA BEACH, VOLUSIA COUNTY, FLORIDA AND BEING FURTHER DESCRIBED AS FOLLOWS:
BEGINNING ATTHE SOUTHWEST CORNER OF SAID LOT 1, BILTMORE HEIGHTS SUBDIVISION, AS RECORDED IN MAP BOOK 19, PAGE 149, OF THE PUBLIC RECORDS OF VOLUSIA COUNTY, FLORIDA, THENCE ALONG THE WEST LINE OF LOTS 1 THROUGH 4, SAID BILTMORE HEIGHTS, N24"21'56"W, 1181.61 FEETTO THE SOUTH LINE OF lHAT PROPERTY DESCRlllEO AS PARCEL 2 IN OFFICIAL RECORDS BOOK 5368, PAGE 3394, SAID PUBLIC neconDS; THF.NCE S67'37'28"W ALONG SAID SOUTH LINE, 666.29 FEET TO THE EASTERLY RIGHT OF WAY LINE OF FENTRESS BOULEVARD; THENCE N24"21'56"W ALONG SAID EASTERLY LINE, 100.00 FEET TO THE NORTH LINE OF SAID PARCEL 2; THENCE N67'37'28"E ALONG SAID NORTH LINE, 666.29 FEETTO THE WEST LINE Of LOT 4, SAID BII.TMORE HEIGHTS; THENCE N24"21'56"W ALONG THE WEST LINE Of LOTS 4 nmoUGH 6, SAID BILTMORE HEIGHTS, 614.83 FEET TO THE SOUTH LINE OF THAT PROPERTY DESCRIBED AS PARCf.L 805 IN OFFICIAL RECORDS BOOK 4576, PAGE 3863, SAID PUBLIC RECORDS; WENCE N67'38'09"E ALONG SAID SOUTH LINE AND ALONG THE SOUTH LINE OF PARCEL 5, AS DESCnlDED IN OFFICIAL RECORDS BOOK 4576, PAGE 3863, SAID PUBLIC RECORDS, 923.07 FEET TO THE EAST LINE Of THAT PROPERTY DESCRIBED IN OFFICIAL RECORDS OOOK 4576, �AGE 3863, SAID PUBLIC RECORDS; THENCE S24"33'18"E ALONG SAID EAST LINE, 1169.09 FEET TO THE SOUTH LINE OF THAT PROPERlY DESCRIBED IN OFFICIAL RECORDS BOOK 3153, PAGE 858, SAID PUBLIC RECORDS; THENCE N65"3'l'OO"E ALONG SAID SOUTH LINE, 359.61 FEET TO THE WESTERLY LINE OF THAT PROPERTYDESCRIBED AS PARCEL C IN OFFICIAL RECORDS BOOK 6430, PAGE 4715, SAID PUllLIC RECORDS, AND THE BEGINNING OF A NON TANGENT CURVE, CONCAVE SOUTHEASTERLY, HAVING A RADIUS OF 26.00 FEET, A CENTML ANGLE OF 80'38'56" AND A CHORD BEARING OF N23'53'36"E; THENCE ALONG THF. NORlHERLY BOUNDARY OF SAID PARCEL C, EASlERLY ALONG lHE ARC OF SAID CURVE, 36.60 FEET; THENCE N64'12'59"E ALONG SAID NORTHERLY BOUNDARY, 155.85 FEEl TO TI-IE BEGINNING OF A NON TANGENTCURVE, CONCAVE SOUTHWESTERLY, HAVING A RADIUS OF 68,04 FEET, A CENTRAL ANGLE OF 40'53'09" AND A CHORD BEARING OF S80'55'32"E; THENCE SOUTHEASTERLY ALONG SAID NORTHERLY BOUNDARY AND ALONG THE ARC OF SAID CURVE, 48.55 FEET TO THE SOUTH LINE OF THAT PROPERT'i DESCRIBED IN OFFICIAL RECORDS BOOK 3153, PAGE 858, SAID PUBLIC RECORDS; THENCE ALONG SAID SOUTH LINE N65"37'00''E, 197.64 FEET TO THE WEST LINE OF THAT PROPERTY DESCRIBED AS PARCEL "D" IN OFflCIAL RECORDS BOOK 6430, PAGE 4715, SAID PUBLIC RECORDS; THENCE N24'27'52"W ALONG SAID WEST LINE, 530.80 FEET; THENCE ALONG THE NORTHERLY BOUNDARY OF SAID PARCEL "D" THE FOLLOWING ELEVEN COURSES; N65'58'42"E, 41,80 FEET; THENCE S6B'11'03"E, 66,94 FEET; THENCE S53'02'SO"E, 31.06 FEET; THENCE S78'46'17"E, 71.92 FEET; THENCE S67'55'46"E, 77.85 FEET; THENCE S79"34'19"E, l02.61 FEET; THENCE N51'26'37"E, 74.25 FEET; THENCE S80'53'3S"E, 110.85 FEET; THENCE S73'49'15"E, 78,42 FEET; THENCE S84°33'53"E, 40.35 FEET; THENCE N61'29'56"E, 48.48 FEET TO THE NORTHERLY EXTENSION OF THE EAST LINE OF GENERAL ELECTRIC COMPANY PRODUCTlON FACILllY BLDG, NO. 6, AS RECORDED IN MAP OOOK 39, PAGE 118, SAID PUBLIC RECORDS; THENCE S24"24'22"E ALONG SAID NORTHERLY EXTENSION AND ALONG SAID EAST llNE AND ALONG THE EAST LINE OF GENERAL ELECTRIC COMPANY INDUSTRIAL PARK SECTION ONE PARCEL 7 REPLAT, AS RECORDED IN MAP BOOK 36, PAGE 138, SAID PUBLIC RECORDS, 1278.41 FEET TO THE sourn LINE Of SAID "GENERAL ELECTRIC INDUSTRIAL PARK, SECTION ONE, PARCEL 7 REPLAT"; THF.NCE ALONG SAID SOUTH LINE, N65'37'00"E, 301.00 FEET TO THE BEGINNING OF A CURVE, CONCAVE NORTHWESTERLY, HAVING A RADIUS OF 25.00 FEET AND CENTRAL ANGLE OF 90"00'00''; THENCE IN A NORTHEASTERLY DIRECTION ALONG THE ARC OF SAID CURVE, 39.27 FEET TO THE INTERSECTION OF SAID sourn LINE OF "GENERAL ELECTRIC INDUSTRIAL PARK, SECTION ONE, PARCEL 7 REPLAT" AND THE WESTERLY RIGHT Of WAY LINE OF MASON AVENUE EXTENSION, A 100 FOOT RIGHT OF WAY AS NOW LAID OUT AND IN USE, SAID INTERSECTION POINT ALSO LYING ON THE f.ASTERLY LINE OF SAID "AEROSPACE INDUSTRIAL PARK, SECTION ONE"; THENCE ALONG SAID EAST UNE. OF "AEROSPACE INDUSTRIAL PARK, SECTION ONE" AND THE WESTERLY RIGHT OF WAY LINE OF MASON AVENUE EXTENSION, S24"23'00"E 908.60 FEET TO THE NORTIIERLY RIGHT OF WAY LINE OF U.S. HIGHWAY 92, ALSO KNOWN AS INTERNATIONAL SPEEDWAY BOULEVARD, A 200.00 FOOT RIGHT OF WAY PER Fl.ORIDA DEPARTMENT OF TRANSPORTATION RIGHT OF WAY MAP, SECTION 79060-2514; THENCE ALONG SAID NORTHERLY RIGHT OF WAY LINE, S67'43'22"W, 1359.52 FEET; THENCE N24'22'51"W, 28.02 FEET; THENCE S67'43'22"W, 211.18 FEET TO THE BEGINNING OF A CURVE, CONCAVE SOUTHERLY, HAVING A RAOIUS OF 2992.93 FEET AND CENTRAL ANGLE OF 00'58'49": THENCE WESTERLY ALONG THE ARC OF SAID CURVE, 51.21 FEET; THENCE N25'26'00"W, 76.96 FEET; THENCE S64'34'00"W, 140.00 FEET; THENCE S25"26'00"E, 7'1,93 FEETTO THE llEGINNING OF A NON TANGENT CURVE, CONCAVE SOUTHERI.Y, HAVING A RADIUS OF 2992.93 FEET AND A CENTRAL ANGLE OF 00'40154", WITH A CHORD BEARING S63'42'52''W; THENCE WESTERLY ALONG THE ARC OF SAID CURVE, 35.61 FEET TO THE F.ASTERLY RIGHT OF WAY LINE OF WEST ROAD, AN 80 FOOT RIGHT OF WAY PER SAID PLAT OF "AEROSPACE INDUSTRIAL PARK, SECTION ONE"; THENCE LEAVING THE NORTHERLY RIGHT OF WAY LINE OF SAID U.S. HIGHWAY 97., AND PROCEEDING ALONG SAID EASTERLY RIGHT OF WAY llNE OF WEST ROAD, N45'12'44"W, 555,32 FEET; THENCE DEPARTING SAID EASTERLY RIGHT OF WAY LINE OF WEST ROAD, S65'37'00"W, 85.59 FEET TO THE WESTERLY RIGHT OF WAY LINE OF SAID WEST ROAD, SAID WESTERLY RIGHT OF WAV LINE Al.SO BEING TI-lE WEST LINE OF SAID PLAT OF "MROSPACE INDUSTRIAL PARK, SECTION ONE"; THENCE AlONG SAID Wl:ST LINE, N45°12'44"W, 760.00 FEET TO THF. SOUTH LINE OF SAID lOT 1, BILTMORE HEIGHTS; THENCE ALONG SAID SOUTH LINE, S58'38'09''W, 289,30 FEETTO THE POINT OF BEGINNING.

TOGElHERwmt:
PARCEL 2
A PORTION OF LOTS 6 THROUGH 12, INCLUSIVE, BILTMORE HEIGHTS SUBDIVISION, AS RECORDED IN MAP 800K19, PAGE 149, OF THE PUBLIC RECORDS OF VOLUSIA COUNTY, FLORIDA, ALL LYING WITHIN SECTION 14, TOWNSHIP 15 SOUTH, flANGE 32 F.AST, CITY OF DAYTONA BEACH, VOLUSIA COUNTY, FLORIDA AND BEING FURTHER DESCRIBED AS FOLLOWS:

COMMENCE AT THE SOUTHWEST CORNER OF LOT 1, SAID BILTMORE HEIGIITS SUBDIVISION, AS RECORDED IN MAP BOOK 19, PAGE 149, OF THE PUBLIC RECORDS OF VOLUSIA COUNTY, FLORIDA, THENCE ALONG THE WEST LINE OF SAID LOTS 1 THROUGH 6, N24.21'56"W, 1946.47 FEET TO THE NORTHWEST CORNER OF THAT PROPERTY DESCRIBED AS PARCEL 805 IN OFFICIAL RECORDS BOOK 4576, PAGE 3863, SAID PUBLIC RECORDS AND THE POINT OF BEGINNING; THENCE N24'21'56"W ALONG THE WEST LINE OF LOTS 6 THROUGH 9, SAID BILTMORE HEIGHTS, 1162.58 FEET TO THE NORTHWEST CORNER OF SAID LOT 9; THENCE N23'12'56"W ALONG THE WEST LINE OF LOTS 10 THROUGH 12, SAID BILTMORE HEIGHTS, 990.79 FEETTO THE NORTHWEST CORNER OF SAID LOT 12;THENCEN67'41'28"E ALONG THE NORTH LINE OF SAIDLOT12, A DISTANCE OF 142.98 FEET TO lHE WESTERLY RIGHT OF WAY LINE OF DUNN AVENUE ANO THE BEGINNING OF A NON TANGENT CURVE CONCAVE SOUTHWESTERLY HAVING A RADIUS OF 700.00 FEET, A CENTRAL ANGLE OF 69.19'11 AND A CHORD BEARING OF S57'03'45"E; THENCE SOUTHERLY ALONG SAID WESTERLY RIGHT OF WAY LINE AND ALONG THE ARC OF SAID CURVE, 846.90 FEET; THENCE ALONG SAID WESTERLY RIGHT OF WAY LINE S22'24'10"E, 771.66 FEET TO THE BEGINNING OF A CURVE CONCAVE NORTHEASTERLY, HAVING A RADIUS OF
800.00 FEET AND A CENTRAL ANGLE OF 47'33'49"; THENCE SOUTHERLY ALONG SAID WESTERLY RIGHT OF WAY LINE AND ALONG THE ARC OF
SAID CURVE, 664.11 FEET TO THE NORTH LINE OFTHAT PROPERTY DESCRIBED AS PARCELS IN OFFICIAL RECORDS BOOK 4576, PAGE 3863, SAID PUBLIC RECORDS; THENCE S67'38'15"W AlONG SAID NORTH LINE, 251.22 FEET TO THE WEST LINE OF SAID PARCEL 5; THENCE S22'21'45"E ALONG SAID WEST I.INF., 135.91 FEET TO THE NORTH LINE OF SAID PARCEL 805; THENCE S67'38'09"W ALONG SAID NORTH LINE, 550,75 FEET TO THE POINT OF BEGINNING.
TOGETHER WITH; PARCEL 3
A PORTION OF LOTS 6 THROUGH 12, INCLUSIVE', DILTMORE HEIGHTS SUBDIVISION, AS RECORDED IN MAP BOOK 19, PAGE 149, OF THE PUBLIC RECORDS OF VOLUSIA COUNTY, FLORIDA, ALL LYING WITHIN SECTION 14, TOWNSHIP lS SOUTH, RANGE 32 EAST, CllY OF DAYTONA BEACH, VOLUSJACOUNTY, FLORIDA AND BEING FURTHER DESCRIBED AS FOLLOWS:

COMMENCE AT THE SOUTHWEST CORNER OF LOT 11 SAID BILTMORE HEIGHTS SUBDIVISION, AS RECORDED IN MAP BOOK 19, PAGE 149, OF THE PUBLIC RECORDS OF VOLUSIA COUNTY, FLORID/\, THENCE ALONG THE WEST LINE OF LOTS 1 THROUGH 9, SAID BILTMORE HEIGHTS, N24621'56"W, 3109.05 FEETTO THE NORTHWEST CORNER OF SAID LOT9; THENCE N23'12'56"W ALONG THE WEST LINE OF LOTS 10 THROUGH 12, SAID BILTMORE HEIGHTS, 990.79 FEET TO THE NORTHWEST CORNER OF SAID LOT 12; THENCE N67'41'28''E ALONG THE NORTH LINE OF SAID LOT 12, A DISTANCE OF 355.74 FEET TO THE POINT OF BEGINNING, SAID POINT AtSO BEING ON ,HE EASTERLY RIGHT OF WAY LINE OF DUNN /\VENUE; THENCE N67'41'28"E ALONG THE NORTH LINE OF SAID LOT 12, J\ DISTANCE OF 750.29 FEET TO THE WEST LINE OF SECURITY FIRST BUSINESS PARK PHASE ONE, AS RECORDEO IN MAP BOOK 39, PAGE 119, SAID PUBLIC RECORDS; THENCE S22'20'58"E ALONG SAID WEST LINE, 989.89 FEIT TO THE NORTH LINE OF SAID LOT 9; THENCE N67'39'02"E ALONG SAID NORTH LINE, 689.63 FHTTO THE EAST LINE OF THAT PROPERlY DESCRIBED IN OFFICIAL RECORDS BOOK 4576, PAGE 3863, SAID PUBLIC RECORDS; THENCE S24'21'49"E ALONG SAID E'AST LINE, 1135.09 FEETTOTHE NORTHERLY RIGHT OF WAY LINE OF DUNN AVENUE; THENCE S67'35'35"W ALONG SAID NORTHERLY RIGHTOF WAY LINE,
437,75 FHTTO THE BEGINNING OF A CURVE, CONCAVE NORTHEASTERLY HAVING A RADIUS OF 700.00 FEET AND A CENTRAL ANGLE OF
90'00'15"; THENCE NORTHWESTERLY ALONG THE EASTERLY RIGHT OF WAY LINE Of SAID DUNN AVENUE, 1099.61 FEET; THENCE N22"24'10"W ALONG SAID EASTERLY RIGHT OF WAY LINE, 771.66 FEET TO THE BEGINNING OF A CURVE, CONCAVE SOUTHWESTERLY, HAVING A RADIUS OF
800.00 FEET ANO A CENTRAL ANGLE OF 54'54'12"; THENCE NORTHWESTERLY ALONG SAID EASTERLY RIGHT OF WAY LINE AND THE ARC 0� SAID CURVF., 766,60 FEET TO THE POINT OF BEGINNING.
CONTAINING 188.89 ACI\ES, MORE OR LESS.

-2- 

Exhibit B
Fiscal Year 2019-2020 General Fund Budget

"EXHIBIT B"
One Daytona Community Development District
Proposed Fiscal Year 2020 Annual Operations & Maintenance Budget (October 1, 2019 through September 30, 2020)	
	FY 2019
Adopted Budget		FY 2020
Proposed Budget	
Revenues				
Developer Funding	$95,000.00		$106,530.00	
Net Revenues	$95,000.00		$106,530.00	
General & Administrative Expenses	
Management	30,000.00		30,000.00	
Engineering	20,000.00		20,000.00	
Travel & Per Diem	200.00		200.00	
District Counsel	25,000.00		25,000.00	
Audit	6,500.00		6,500.00	
Telephone	200.00		100.00	
Postage/Shipping	150.00		150.00	
Copies	200.00		300.00	
Legal Advertising	2,000.00		2,000.00	
Website Maintenance	1,400.00		4,330.00	
Dues, Licenses, and Fees	175.00		175.00	
Public Official Insurance	2,846.00		2,846.00	
General Insurance	3,479.00		3,479.00	
Hurricane Clean up	0.00		5,000.00	
Contingency	0.00		5,000.00	
Miscellaneous	2,850.00		1,450.00	
Total Expenses	$95,000.00		$106,530.00	

One Daytona Community Development District

Ratification of Funding Requests 62-65

One Daytona Community Development District

Funding Request No. 62		5/21/2019			
Item	Payee
No.	Invoice No.	General Fund FY18	General Fund FY19		
1	Cobb Cole
District Counsel Through 4/30/19	

154215		

$	335.00		
2	Deluxe
Check order	

2045061498		

$	154.53		
3	The Daytona Beach News-Journal
Legal Advertisement 5/17/19	

2328467		

$	279.73		
4	PFM Group Consulting, LLC
May 2019 District Management Fee	

DM-05-2019-0045		

$	2,500.00		
	
Subtotal	
$	-	
$	3,269.26		
	Total	$3,269.26			

Secretary / Assistant Secretary

One Daytona CDD
c/o Fishkind & Associates 12051 Corporate Blvd
Orlando, FL 32817
(407) 382-3256

Cobb Cole
Post Office Box 2491 Daytona Beach, FL 321 15 
(386) 255-8171 
Fax (386) 258-5068
Tax ID No. 59-3415054
www.CobbCole.com

One Daytona Community Development District c/o Ms. Amy Champagne
PFM Group Consulting LLC 1 2051 Corporate Boulevard
Orlando, FL 32817

CLIENT:	043682 - One Daytona Community Development District MATTER:	001 - General Work in Progress

May 9, 2019 
Invoice Number 154215

The enclosed bill is for services rendered for the period ending	April 30, 2019 The breakdown of this bill by matter is as follows:

Matter	Services	Disbursements
001 - General Work in Progress	335.00	0.00

Total for Services and Disbursements
Past Due Balance Amount Due

Total
335.00
I $33s.oo	b\\&-,°'
$329.50/ Cf>"

$664.50

Client Ref:	043682 - 001
Invoice Number 154215
Re:	001 General Work in Progress

May 9, 2019
Page 1

Date

Services

Legal Services

Hours

04/03/19	MAW
04/29/1 9	MAW

Total for Services

Drafted letter regarding authorization of landowner to maintain signage in public access easement tracts. Conferred with B. Gross regarding infrastructure costs and related dedications to City of Daytona.

Total for Services and Disbursements
Past Due Balance Amount Due

0.60
0.40

1 .00

$335.00

$335.00
$329.50
$664.50

Open Invoices for this Matter

Date
04/16/19

Invoice No.
1 53619 

Amount Billed Amount Paid	Amount Due 329.50	0.00	329.50

Outstanding Amount Due:
Current and Outstanding Amount Due:

329.50

$664.50

Please return this page with remittance
to Cobb Cole

Invoice Number Bill Date:
Client Code: Client Name:	1 542 15 
043682		
Matter Code:	001		
Matter Name:	General Work in Progress		
	Total for Services and Disbursements	

$335.00
	
	Past Due Balance	$329.50	
	Amount Due	$664.50	

Post Office Box 2491 Daytona Beach, FL 321 15 

May 9, 2019 
One Daytona Community Development District

Amount enclosed:  	

=, DELUXE

DELUXE	.......-.....
P.O. BOX 742572	� CINCINNATI, OH 45274-2572		CC035

Invoice

SALES & CUSTOMER SERVICE 800-328-0304
ONLINE: deluxe.com/shop

8	ONE DAYTONA CDD
L	1 2051 CORPORATE BLVD

s	ONE DAYTONA COD
H	1 2051 CORPORATE BLVD
p

L	ORLANDO FL 32817-1450	ORLANDO FL 32817 
T	T
0	0
Terms - net 15 days, $30 late fee, subject to applicable law All sates are subject to the terms of sale enclosed

200  05/13/2019	FRT

1 05/13/2019

DLT108-1 LASER TOP MIP CHECK
DISCOUNT
SHOP DELUXE SHIPPING CHARGE
SUBTOTAL

SHIPPING & PROCESSING
TOTTAAXL
PREPAID

157.99
-31.60

126.39
1 8.72
145.11 

0.00
9.42
1 54.53
-154.53

For W9 request, send an email to: w9_compliancerequests@deluxe.com FOR YOUR RECORDS ONLY
YOUR CHECKING ACCOUNT	1327 WILL BE CHARGED
THANK YOU FOR YOUR ORDER

=, DELUXE

ONE DAYTONA CDD 12051 CORPORATE BLVD
ORLANDO FL 32817-1450

DELUXE
P.O. BOX 742572 CINCINNATI, OH 45274-2572

BALANCE DUE 

Pay online at
paydeluxeforbusiness.com to authorize payment via a debit to your checking account or credit card for a nominal fee.

0.00

b 2045061498 0650323188 OO□DDDOODD 7

News-Journal
Daytona Beach News-Journal The Sunday News-Journal Southeast Volusia Edition West Volusia Ed tL,en

AdvMistHICllont Name

I

IE DAYTONA COMMUNITY DEVELOPMENT DISTRI
C&lstom« Aocourtl "

5/13/2019
Total Amount Due
$279.73

News-Journal Focus Flagler/Palm Coast News-Tribune Volusia Review

Advertising Invoice

ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT
12051 CORPORATE BLVD
ORLANDO, FL 32817

Amount Paid : $	Check #: 

Le al	Upon Receipt
Invoice Number : 102328467-05102019

Daytona News-Journal
P O Box 91 9423
Orlando, FL 32891 -9423
Phone (866)470-71 33

Amount to Pay : $279.73

1 --'
I·

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PLEASE DETACH AND RETURN UPPER PORTION WITH YOUR REMITTANCE
Adi -Trana#	Pub	Q11GriDtiAD	PO Numhor	Times	:Slzetchnree	Amount

5/10/2019	0002328467	NJ

BOS & ASC MEETING - 5/1 7/2019 

CAROL HARRIS	1 .00 x 61 Lines

Amount to Pay

$279.73

$279.73

News-Journal

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...IE DAYTONA COMMUNITY DEVELOPMENT DISTRI	5/1-3/2-019

Daytona News-Journal
P O Box 91 9423 Orlando, FL 32891 -9423
Phone (866)470-71 33

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1 050737	$279.73
Tlfffl1S o/P1.--.·
Leoal	Upon Receipt	1
Invoice Number :	102328467-05102019
THANK YOU FOR YOUR BUSINESS TERMS: NET DUE UPON RECEIPT

THIS IS A COURTESY CHARGE - DOES NOT ESTABLISH CREDIT -- LATE PAYMENT MAY PREVENT ACCEPTANCE OF FUTURE ADVERTISING

News-Journal	��-

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Daytona Beach News-Journal The Sunday News-Journal Southeast Volusia Edition
\/Vest Volusia Edilton

IE DAYTONA COMMUNITY DEVELOPMENT DISTRI	5/13/2019

f-	Tot,1 Amount Due
1'""""05011:7r-37	$279.73	�

News-Journal Focus
Flagler/Palm Coast News- Tribune Volusia Review

Advertising Invoice

ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT
12051 CORPORATE BLVD
ORLANDO, FL 32817

Legal	u  on Receipt	1	J Invoice Number : 102328467-05102019

Daytona News-Journal
P O Box 91 9423 Orlando, FL 32891-9423
Phone (866)470-71 33

Amount Paid : $	Check #: ------

Amountto Pay : $279.73

I

PLEASE DETACH AND RETURN UPPER PORTION WITH YOUR REMITTANCE
&tact pata	Ad# -Ican:,#	Pub	D@&Grlptfgg	PA NumhAr	Itmee	$lzo/Charee	Amount

5/10/2019	0002328467	NJ	BOS & ASC MEETING -
5/1 7/2019

CAROL HARRIS	1	1 .00 x 61 Lines

Amount to Pay :

$279,73

$279.73

NeWs�ournal
Daytona News-Journal
P O Box 91 9423

I--	.AtJvtHJ;s.,./Cilinf'Name 	

----

IE DAYTONA COMMUNITY DEVELOPMENT DISTRI
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-5/13/2019

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'	Upon Receipt

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1

Orlando, FL 32891 -9423
Phone (866)470-7133

Invoice Number : 102328467-05102019

THANK YOU FOR YOUR BUSINESS TERMS: NET DUE UPON RECEIPT

THIS IS A COURTESY CHARGE - DOES NOT ESTABLISH CREDIT -- LATE PAYMENT MAY PREVENT ACCEPTANCE OF FUTURE ADVERTISING

pfm
Bill To:

One Daytona Community Development District c/o PFM Group Consulting District Accounling Department
12051 Corporate Blvd
Orlando, FL 32817 United Stales of America

Date  May 16, 2019
Payment Terms Upon Receipt

Company Address:
1735 Markel Slreel 43rd Floor Philadelphia, PA 19103
+1 (215) 567·6100
Federal Tax ID: 81-1642478

Invoice Number DM·05·2019·0045
Due Date May 16, 2019

Remittance Options:

PFM Group Consulting LLC Bank Name:M&T Bank ACH# (ACH): 031 302955
Accounl #: 9865883822

RE:	District Management Fee: May, 2019 Total Amount Due

YIUYire:
Bank Name:M&T Bank ABA# (Wire): 022000046
Account #: 9865883822

YIDMaH·
PFM Group Consulting LLC
PO Box 65126
Baltimore, MD 21264-5126 United Slates of America

$2,500.00

RECEIVED MAY 1 6 20fg

of	1

One Daytona Community Development District

Funding Request No. 63		6/7/2019			
Item	Payee
No.	Invoice No.	General Fund FY18	General Fund FY19		
1	Carr Riggs & Ingram
Progress bill on FY18 Audit	

16694088		

$	2,000.00		
2	VenturesIn.com, Inc
June 2019 Application and Email Hosting	

44597		

$	105.00		
Less overpayment on FR 055-received $2,568.54			
$	(300.00)		
	Subtotal	$	-	$	1,805.00		
	Total	$1,805.00			

Secretary / Assistant Secretary

One Daytona CDD
c/o Fishkind & Associates 12051 Corporate Blvd
Orlando, FL 32817
(407) 382-3256

CRI 

�1Go: :
INGRAM
CPAs and Advisors
500 Grand Boulevard, Suite 210 Miramar Beach, FL 32550
850-837-3141
Federal ID 72-1396621

One Daytona CDD
c/o Fishkind & Associates. Inc. 12051 Corporate Blvd.
Orlando, FL 32817

Invoice No. Date Client No.

16694088 (include on check) 05130/2019
20-05623. 000

Professional services rendered as follows:

Third progress billing on audit of financial statements as of September 30, 2018

$	2.000 00

0- 30
2 000.00

31- 60
0.00

61 · 90
0.00

91 -o1.o2o0

Over 120
0.00

Balance 2 000.00

We accept most major credit cards. Please complete the following information or contact our office to submit your payment over the phone.
Invoice Date: 05/30/2019	Client No: 20-05623
Invoice Number: 16694088  Total Amount Due: $	2,000.00	One Daytona COD

Name as it appears on card: -	-
Billing Address: 					_ Card # 		Exp Date: 	Security #  			                       Payment Amount: 	Signature: 		_
Carr, Riggs & Ingram, LLC reserves the right to assess finance charges on past due balances up to the maximum amount allowed under State law.

Venturesln.com, Inc.
9560 West Linebaugh Avenue Tampa, FL 33626

ENTU RESIN 
N C O R P O R A T E D  

Invoice

�w11•�

6/1/201 9	44597

BIii To:
One Daytona COD
C/O PFM Group Consulting LLC 12051 Corporate Blvd
Orlando, FL 32817 

For additional information, or for questions about your bill, call (813) 999-4477, or email information@venturesin.com.

Please visit us on the web at www.venturesin.com

CommunityXS Application Hosting Email Essentials - Professional Email

Payment Instructions
Do not send cash. Please reference the invoice number on your check or money

1	80.00
5	5.00

Subtotal
Sales Tax (0.0%)

80.00
25.00

$105.00
$0.00

order and make  payable to: Venturesln.com,  Inc.	Total	$105.00

Late Fee Policy
A late fee of 5% per month will be assessed on the unpaid total balance due when more than 30 days past due.

Payments/Credits Balance Due

$0.00

$1 05.00

One Daytona Community Development District

Funding Request No. 64		6/14/2019			
Item	Payee
No.	Invoice No.	General Fund FY18	General Fund FY19		
1	PFM Group Consulting LLC
June 2019 District Management Fee	

DM-06-2019-0044		

$	2,500.00		
	Subtotal	$	-	$	2,500.00		
	Total	$2,500.00			

Secretary / Assistant Secretary

One Daytona CDD
c/o Fishkind & Associates 12051 Corporate Blvd
Orlando, FL 32817
(407) 382-3256

pfm

One Daytona Community Development District c/o PFM Group Consulting District Accounting Department
12051 Corporate Blvd
Orlando, FL 32817 United States of America

Date
June 12, 2019
Payment Terms Upon Receipt

Company Address:
1 735 Market Street 43rd Floor
Philadelphia, PA 191 03
+1 (215) 567-6100
Federal Tax ID: 81-1642478

Invoice Number DM-06-2019-0044
Due Date June 12, 2019

Remittance Options:
YlaACHlpraferuKI)·
PFM Group Consulting LLC Bank Name:M&T Bank ACH# (ACH): 031 302955
Account #: 9865883822

RE:	District Management Fee: June 2019 Total Amount Due

�
Bank Name:M&T Bank ABA# {Wire): 022000046
Account #: 9865883822

:llla.Mat...
PFM Group Consulting LLC
PO Box 65126
Baltimore, MD 21 264-5126 United States of America

$2,500.00

RECEIVED JUN 1 t 2019

1	of	1

One Daytona Community Development District

Funding Request No. 65		6/21/2019			
Item	Payee
No.	Invoice No.	General Fund FY18	General Fund FY19		
1	The Daytona Beach News-Journal
6/13/19 Legal Advertising	

2331560		

$	355.97		
6/14/2019 Legal Advertising	2331787		$	355.97		
2	Zev Cohen & Associates
Engineering through 5/25/19	

70674		

$	487.50		
3	Fishkind & Associates, Inc
Conference Calls	

24507		

$	17.38		
	Subtotal	$	-	$	1,216.82		
	Total	$1,216.82			

Secretary / Assistant Secretary

One Daytona CDD
c/o Fishkind & Associates 12051 Corporate Blvd
Orlando, FL 32817
(407) 382-3256

News-Journal
Daytona Beach News-Journal The Sunday News-Journal Southeast Volusia Edit on West Volusia Edit on

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News-Journal Focus
Flagler/Palm Coast News-Tnbune Volusia Review

Advertising Invoice

ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT
12051 CORPORATE BLVD
ORLANDO, FL 32817

Legal	Up on Receipt	1
Invoice Number : 102331560.06132019

Daytona News-Journal
P O Box 91 9423 Orlando, FL 32891 -9423
Phone (866)470-7133

Amount Paid : $	Check #:	Amount to Pay : $355.97

PLEASE DETACH ANO RETURN UPPER PORTION WITH YOUR REMITTANCE

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6/1 3/2019	0002331 560	NJ

01,srlntlon
RFP ANNUAL AUDIT SERVICES

PA Number	Time,	SfzplCbacee
CAROL HARRIS	1	1 .00 x 79Lines

Amount to Pay

Amount
$355.97

$355.97

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Daytona News-Journal
PO Box 91 9423

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Invoice Number : 102331560.06132019
THANK YOU FOR YOUR BUSINESS TERMS: NET DUE UPON RECEIPT

THIS IS A COURTESY CHARGE - DOES NOT ESTABLISH CREDIT -- LATE PAYMENT MAY PREVENT ACCEPTANCE OF FUTURE ADVERTISING

NeWs-Journal

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Invoice Number : 102331560-06132019

Advertising Invoice

ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT
12051 CORPORATE BLVD
ORLANDO, FL 32817

Amount Paid : S	Check #: ------

Daytona News-Journal
PO Box 91 9423
Orlando, FL 32891 -9423
Phone (866)470-71 33

Amount to Pay : $355.97

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PLEASE DETACH ANO RETURN UPPER PORTION WITH YOUR REMITTANCE
ss,n Pew	Adi - rr,na#	Pub	D11srletton	PA Number	Time,	Sizeteham,	Amount

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CAROL HARRIS	1	1 .00 x 79Lines

Amount to Pay

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$355.97

NeWS�ournal
Daytona News-Journal
P O Box 91 9423 Orlando, FL 32891 -9423
Phone (866)470-71 33

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Invoice Number :	102331560-06132019
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THIS IS A COURTESY CHARGE - DOES NOT ESTABUSH CREDIT -- LATE PAYMENT MAY PREVENT ACCEPTANCE OF FUTURE ADVERTISING

NeWs-Journal
Daytona Beach News- Joumal The Sunday News-Jouma, Southeast Volusia Edition West Volusia Ed'tron

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Advertising Invoice

ONE DAVTONA COMMUNITY DEVELOPMENT DISTRICT
12051 CORPORATE BLVD
ORLANDO, FL 32817

Legal	Upon Receipt	1
Invoice Number : 102331787-06142019

Daytona News-Journal
P O Box 91 9423 Orlando, FL 32891 -9423
Phone (866)470-71 33

Amount Paid :  $	Check # :	Amount to Pay : $355.97

PLEASE DETACH ANO RETURN UPPER PORTION WITH YOUR REMITTANCE

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6/14/2019	0002331787	NJ

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PA Numteer	Times	§lze/Chacee
CAROL HARRIS	1 .00 x 79Lines

Amount to Pay

Amount
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$355.97

NeWs-Journal
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P O Box 91 9423 Orlando, FL 32891 -9423
Phone (866)470-71 33

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Advertising Invoice

ONE DAYTONA COMMUNITY DEVELOPMENT DISTRICT
12051 CORPORATE BLVD
ORLANDO, FL 32817

Amount Paid :  $------	Check #: 

Invoice Number : 102331 787-06142019

Daytona News-Journal
P O Box 91 9423 Orlando, FL 32891 -9423
Phone (866)470-71 33

Amountto Pay : $355.97

I

PLEASE DETACH AND RETURN UPPER PORTION WITH YOUR REMITTANCE
sracsPose	Adt -Tran1#	Pub	P@1srlRIIRD	PA Number	Time,	SlwfCbarqe	Amount

6/14/2019	0002331787	NJ

RFP FOR ANNUAL AUDIT SERVICES

CAROL HARRIS	1	1 .00 x 79Lines

Amount to Pay

$355.97
$355.97

NeWs-Journal
Daytona News-Journal
P O Box 91 9423 Orlando, FL 32891 -9423
Phone (866)470-7133

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IE DAYTONA COMMUNITY DEVELOPMENT DISTRI	6/17/2019

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1050737	$355.97
QjlllDIN( ,_	1�1-.alP•--' 	I
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Invoice Number :	102331787-06142019
THANK YOU FOR YOUR BUSINESS TERMS: NET DUE UPON RECEIPT

THIS IS A COURTESY CHARGE · DOES NOT ESTABLISH CREDIT -- LATE PAYMENT MAY PREVENT ACCEPTANCE OF FUTURE ADVERTISING

ZEV COHEN
& ASSOCIATES, INC.
Main Office: Onnond Beach
St. Augudne • Amela llland • Edaewaler

Zev Cohen & Associates Inc. 300 Interchange Boulevard Suite C
Onnond Beach, FL 32174 386-677-2482

300 lnterohange Btvd., Sutte C Ormond Beach, FL 32174 888-e77-2482  •  Fax: 888-877-2505
Webette:  www.zev0ohen.oom

Amy Champagne Fishkind & Associates 12051 Corporate Blvd.

Invoice number Date

70674
06/05/2019

Orlando, FL 32817
For Services Rendered Through May 25, 2019 BILLING GROUP
ENGINEERING
Professional Fees

Project ZC1 1191CDD One Daytona - Community Development District

Billed

Principal Bobby Ball

Hours

Rate

Amount

Meeting, Public Hearing		0.75	150.00	1 12.50	
Proj. Coordination		1 .00	1 50.00	1 50.00	
Review Documents		1 .50	1 50.00	225.00	
	Subtotal	3.25		487.50	
			
Invoice total	487.50	

Bobby Ball Vice President

Thank You for Choosing ZCA

Amy Champagne	Invoice number 70674

Invoice date 06/05/2019
Page 1

,
Fishkind & Associates, Inc.
1 2051 Corporate Blvd.
Orlando, FL 32817 

One Daytona CDD
1 25051 Corporate Blvd
Orlando, FL 32817

FIle: OneDaytonaDM

Services:
Conference Calls

& ASSOCIATES

FISHKIND 

Invoice
Invoice #: 124507
6/17/201 9

One Daytona DM
Amount
17.38

Please include the invoice number on your remittance and submit to:
Fishkind & Associates, Inc.
12051 Corporate Blvd.
Orlando, FL 32817
Ph: 407-382-3256
Fax: 407-382-3254
www.fishkind. com

Balance Due

RECEIVED JUN 1 8 2019

$17.38

VI	rn.�-11'\A	U•UV	1v 1 r11.  VJIL"1 n1:.n.	v.vv
�oDiRATOR	53044436 - Carol Harris

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LO-CA--TI..ON--

____,,_.__

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IILLING REF# 1	BILLING REF# 2	BILLING REF# 3 IILLING REF# 4

PS/02/2019

DS/02/2019

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One Daytona Community Development District

Review of District’s Financial Position

One Daytona Community Development Distri	
Statement of Activities	
As of 6/30/2019	
	General Fund		Debt Service		Construction Fund		Long Term Debt
Group		Total	
Revenues										
Developer Contributions	$42,530.92								$42,530.92	
Inter-Fund Transfers In	(109,675.00)								(109,675.00)	
Ad Valorem and REal Property Tax Revenue			$204,143.04						204,143.04	
Other Income & Other Financing Sources					$20,000,000.00				20,000,000.00	
Inter-Fund Transfers In					109,675.00				109,675.00	
Total Revenues	($67,144.08)		$204,143.04		$20,109,675.00		$0.00		$20,246,673.96	
Expenses										
Travel and Per Diem	$71.10								$71.10	
Public Official Insurance	2,587.00								2,587.00	
District Management	22,500.00								22,500.00	
Engineering	787.50								787.50	
District Counsel	4,180.93								4,180.93	
Audit	5,500.00								5,500.00	
Telephone	40.48								40.48	
Postage & Shipping	10.49								10.49	
Copies	315.60								315.60	
Legal Advertising	2,080.30								2,080.30	
Miscellaneous	154.53								154.53	
Web Site Maintenance	964.99								964.99	
Dues, Licenses, and Fees	175.00								175.00	
General - Insurance	3,163.00								3,163.00	
Financial Advisor					$12,500.00				12,500.00	
Trustee Services					5,675.00				5,675.00	
District Counsel					16,500.00				16,500.00	
Trustee Counsel					5,000.00				5,000.00	
Bond Counsel					70,000.00				70,000.00	
Capital Expenditures					20,000,000.00				20,000,000.00	
Total Expenses	$42,530.92		$0.00		$20,109,675.00		$0.00		$20,152,205.92	
Other Revenues (Expenses) & Gains (Losses)										
Interest Income	$2,374.52								$2,374.52	
Interest Income			$31.88						31.88	
Total Other Revenues (Expenses) & Gains (Losses)	$2,374.52		$31.88		$0.00		$0.00		$2,406.40	
Change In Net Assets	($107,300.48)		$204,174.92		$0.00		$0.00		$96,874.44	

Net Assets At Beginning Of Year	$113,352.14		$0.00		$0.00		$0.00		$113,352.14	

Net Assets At End Of Year	
$6,051.66		
$204,174.92		
$0.00		
$0.00		
$210,226.58	

One Daytona Community Development Distri	
Statement of Financial Position	
As of 6/30/2019	
	
General Fund		
Debt Service		
Construction Fund		
Long Term Debt
Group		
Total	
			
Assets							
Current Assets										
General Checking Account	$3,182.29								$3,182.29	
Restricted Reserve	2,869.37								2,869.37	
Accounts Receivable - Due from Developer	3,716.82								3,716.82	
Revenue Series 2018			$204,174.92						204,174.92	
Total Current Assets	$9,768.48		$204,174.92		$0.00		$0.00		$213,943.40	

Investments										
Amount Available in Debt Service Funds							$204,174.92		$204,174.92	
Amount To Be Provided							17,795,825.08		17,795,825.08	
Total Investments			$0.00		$0.00		$18,000,000.00		$18,000,000.00	
Total Assets	$9,768.48		$204,174.92		$0.00		$18,000,000.00		$18,213,943.40	

Liabilities and Net Assets	
Current Liabilities										
Accounts Payable	$3,716.82								$3,716.82	
Total Current Liabilities	$3,716.82		$0.00		$0.00		$0.00		$3,716.82	

Long Term Liabilities										
Revenue Bonds Payable - Long-Term							$18,000,000.00		$18,000,000.00	
Total Long Term Liabilities			$0.00		$0.00		$18,000,000.00		$18,000,000.00	
Total Liabilities	$3,716.82		$0.00		$0.00		$18,000,000.00		$18,003,716.82	

Net Assets										
									0.00	
Current Year Net Assets, Unrestricted	(109,675.00)								(109,675.00)	
Net Assets - General Government	$113,352.14								$113,352.14	
Current Year Net Assets - General Government	2,374.52								2,374.52	
									$0.00	
Current Year Net Assets, Unrestricted			204,174.92						$204,174.92	
Total Net Assets	$6,051.66		$204,174.92		$0.00		$0.00		$210,226.58	
										
Total Liabilities and Net Assets	$9,768.48		$204,174.92		$0.00		$18,000,000.00		$18,213,943.40	

One Daytona Community Development District	
	Budget to Actual							
For the month ending 6/30/2019	
			Year To Date					
	Actual		Budget		Variance		FY2019 Adopted Budget	

Revenues								
Developer Contributions	$	42,530.92		$	71,250.00		$	(28,719.08)		$	95,000.00	
Net Revenues	$	42,530.92		$	71,250.00		$	(28,719.08)		$	95,000.00	
General & Administrative Expenses								
Public Official Insurance	$	2,587.00		$	2,134.50		$	452.50		$	2,846.00	
District Management	22,500.00		22,500.00		-		30,000.00	
Engineering	787.50		15,000.00		(14,212.50)		20,000.00	
District Counsel	4,180.93		18,750.00		(14,569.07)		25,000.00	
Audit	5,500.00		4,875.00		625.00		6,500.00	
Travel and Per Diem	71.10		150.00		(78.90)		200.00	
Telephone	40.48		150.00		(109.52)		200.00	
Postage & Shipping	10.49		112.50		(102.01)		150.00	
Copies	315.60		150.00		165.60		200.00	
Legal Advertising	2,080.30		1,500.00		580.30		2,000.00	
Miscellaneous	154.53		2,137.50		(1,982.97)		2,850.00	
Web Site Maintenance	964.99		1,050.00		(85.01)		1,400.00	
Dues, Licenses, and Fees	175.00		131.25		43.75		175.00	
General - Insurance	3,163.00		2,609.25		553.75		3,479.00	
Total General & Administrative Expenses	$	42,530.92		$	71,250.00		$	(28,719.08)		$	95,000.00	
Total Expenses	  $	42,530.92 		  $	71,250.00 		  $	(28,719.08)		  $	95,000.00 	
Income (Loss) from Operations	$	-		$	-		$	-		$	-	
Other Income (Expense)								
Interest Income	$	2,374.52		$	-		$	2,374.52		$	-	
Total Other Income (Expense)	$	2,374.52		$	-		$	2,374.52		$	-	
Net Income (Loss)	$	2,374.52		$	-		$	2,374.52		$	-