Lake Ashton Community Development District
Meeting Agenda July 19, 2021

Lake Ashton
Community Development District

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

July 12, 2021

Board of Supervisors Lake Ashton
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of the Lake Ashton Community Development District will be held Monday, July 19, 2021, at 9:30 AM at the Lake Ashton Clubhouse Ballroom, 4141 Ashton Club Drive, Lake Wales, FL 33859.

Members of the public may attend the meeting in person or participate in the meeting utilizing the following options from your computer, tablet, or smartphone. To participate using video, please go to the link address below. To participate by telephone, please use the call-in number below and enter the Meeting ID when prompted. Members of the public are further encouraged to submit comments or questions in advance of the meeting by email to jburns@gmscfl.com, or by telephone by calling (407) 841-5524, up until 2:00 PM on Friday, July 16, 2021.

Zoom Video Link: https://us06web.zoom.us/j/96959231158

Zoom Call-In Information: 1-646-876-9923
Meeting ID: 969 5923 1158

Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call and Pledge of Allegiance
Approval of Meeting Agenda
Public Comments on Specific Items on the Agenda  (the District Manager will read    any questions or comments from members of the public in advance of the meeting; those members of the public wanting to address the Board directly should first state his or her name and his or her address.1)
Consideration of Minutes from the June 21, 2021 Board of Supervisors Meeting
Restaurant
Ashton Tap & Grill Update

1 All comments, including those read by the District Manager, will be limited to three (3) minutes

Presentation of Restaurant Financials for June
Restaurant Financial Dashboard and Analysis (requested by Supervisor  Realmuto; all back-up pertaining to this item will be provided by Supervisor Realmuto)
Focus 2025 Review
A. Consideration of Quotes for Additional Accessibility Options at the Clubhouse
New Business/Supervisors Requests
Fiscal Year 2022 Budget Analysis and Discussion (requested by Supervisor Realmuto; all back-up pertaining to this item will be provided by Supervisor Realmuto)
Landscape Maintenance Contract Review
Consideration of Options for the Repairing of Paver Crossing Inside Main Entrance Gate (requested by Supervisor Howison)
Acceptance of Fiscal Year 2020 Audit Report
Monthly Reports
Attorney
Engineer
Lake Ashton Community Director
Operations Manager
District Manager’s Report
Financial Report
Combined Balance Sheet
Capital Projects Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
Approval of Check Run Summary
Public Comments
Supervisor Requests/Supervisor Open Discussion
Adjournment

M INUTES

MINUTES OF MEETING LAKE ASHTON I
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Lake Ashton Community Development District was held on Monday, June 21, 2021 at 9:30 a.m. at the Lake Ashton Clubhouse Ballroom, 4141 Ashton Club Drive, Lake Wales, FL.

Present and constituting a quorum were:

Robert “Bob” Plummer	Chairman
Mike Costello	Vice Chairman
Harry Krumrie	Assistant Secretary
Steve Realmuto	Assistant Secretary
Lloyd Howison	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Jan Carpenter	District Counsel
Christine Wells	Community Director
Alan Rayl	District Engineer
Dana Bryant	Yellowstone
Jeff Brown	Metz
Annie Toth	Metz

FIRST ORDER OF BUSINESS	Roll Call and Pledge of Allegiance
Ms. Burns called the meeting to order at 9:30 a.m., called roll, and the pledge of allegiance was recited. Five supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Approval of Meeting Agenda
Mr. Plummer: Does everyone have a copy of the meeting agenda that has been electronically transmitted? Are there any additions or corrections to the agenda?
Mr. Realmuto: I have one item I would like to consider adding to the agenda, that is the discussion of merging of the CDD’s. The reason it is coming so late is this is essentially prompted by the discussion that CDD II had about merging the CDD’s. It should be brief, but I would like to discuss it.
Mr. Plummer: Let’s put it toward the end of the agenda.

Ms. Burns: We can add that as the last item under new business and supervisor requests.

On MOTION by Mr. Realmuto, seconded by Mr. Costello, with all in favor, the Meeting Agenda as amended to add discussion regarding merging of CDD’s, was approved.

THIRD ORDER OF BUSINESS	Public Comments on Specific Items
on the Agenda (the District Manager will read any questions or comments received from members of the public in advance of the meeting)
Mr. Plummer: Are there any public comments?
Ms. Burns: I did not receive any prior to the start of the meeting.
Mr. Plummer: Hearing no comments from the attendees present or from anyone on the Zoom line, we will move on to the next item.

FOURTH ORDER OF BUSINESS	Consideration of Minutes from the
April 19, 2021 Budget Workshop and Board of Supervisors Meeting and the May 17, 2021 Board of Supervisors Meeting
Mr. Plummer: Next is consideration of the minutes of the April 19th budget workshop meeting and the May 17, 2021 Board meeting. Are there any additions or corrections to the minutes?
Mr. Costello: The only thing I have, and I brought it up last meeting, is that they are totally inaccurate. I read through them this month and there is a Ms. Brown on page 24. How can you depend on these being accurate if we can’t even get the names right?
Ms. Burns: I believe that is a typo that should be Mr. Brown from Metz. Mr. Costello: I think it should have been Ms. Wells.
Ms. Burns: Let me go to the page. Yes, it should be Ms. Wells. We will change
that.
Mr. Costello: There are several others. I would check it all.

On MOTION by Mr. Realmuto, seconded by Mr. Howison, with all in favor, the Minutes of the April 19, 2021 Budget Workshop and Board of Supervisors Meeting and the May 17, 2021 Board of Supervisors Meeting, was approved as amended.

FIFTH ORDER OF BUSINESS	Restaurant Update – Ashton Tap &
Grill
Mr. Plummer: Next item on the agenda is the restaurant update. Jeff and Annie, I will turn it over to you.
Mr. Brown: Good morning everyone. For the last month we actually started to see that reduction that everyone expected for the summer. We saw a reduction in sales, about
$666 a day. It has continued to reduce a little bit off that. We were on a really good trend; we  were  seeing  reductions  every  month  but  last  month  actually  increased  back to
$19,000.
Mr. Plummer: I think the Focus 2025 survey indicated that 70-75% of the residents are here for the summer.
Mr. Realmuto: It actually was 80%.
Mr. Plummer: We all know that half the people leave Lake Ashton in the summertime.
Mr. Brown: Yes, and like I said this month has declined more than May. Last week, the numbers I saw had us at the lowest week we’ve had yet.
Mr. Costello: With COVID last year, people are anxious to get out of here this year. They feel that they have been held down for a long period of time and they are ready to travel. I can understand where the downturn came from, people are looking to go out and enjoy themselves.
Mr. Brown: And Annie is still trying to do a lot of things to try to drive some excitement. She is still doing entertainment every other weekend. Father’s Day was a good solid day, but not as big as Mother’s Day. We are preparing the update to the menu. The intent is to have that July 5th. You’ll see a new menu of which a large portion will change. The other thing we are seeing, for anyone who has read the paper or watched the news is that there is a large amount of inflation we are starting to see. I gave an example of some items; these are off our top 20 list. A lot of items are increasing by as

much as 10% since January. There are other items that have gone up very significantly.
Mr. Krumrie: The new menu will also reflect price increases.
Mr. Brown: It will be a lot of new items, and those will be priced where they need to be. That should be a significant difference. We are also going to have some new specials. We have to be very careful; I think in the past some of the specials have driven cost increases. Some of those specials, while very popular, don’t really run at a great cost percent.
Mr. Krumrie: Does Annie have any numbers from yesterday? Not so much dollars, but customer count?
Ms. Toth: We had 223 yesterday. We were steady for lunch and music. Mr. Krumrie: Wow, 223 were served?
Ms. Toth: Yes. It was a great day yesterday.
Mr. Realmuto: Regarding the pricing, I understand you are pricing the new items on the menu appropriately and you mentioned that some of the specials are very popular but not necessarily very profitable. I find that Lake Ashton residents are willing to pay for quality. I hope that you are not considering eliminating the popular specials because they are not profitable. I think that indicates the price can be raised appropriately, people understand inflation. Prices are going up all over, we are seeing at the restaurants around us. Maybe review the pricing of the more popular existing items, I certainly wouldn’t want to see you do anything to decrease sales or the net. I think there is room for movement there as long as we keep the quality high. I think you are addressing the retail restaurant sales if I’m reading the weekly reports correctly. It looks like there was a big uptick in catering revenue. I don’t think you include that in the spreadsheet numbers, but it is included in your notes. I added that up, so far in June we have seen over $8,700 in catering revenue. I thank you for doing that Annie and Jeff, as well as our staff. I wonder if you can comment on if you see that trend continuing into the coming months?
Ms. Toth: Yes, Christine and I meet every weekend. In July there are two weddings and two special events. In August there are two events, and in September there is one and October there is three. You are going to see an uptick in banquets and special events.
Mr. Krumrie: Are those events we are going to cater?

Ms. Toth: Some of them are booked before we sign the contract, so they already have caterers. Some of them we will cater them.
Mr. Realmuto: New events being booked are using you for catering?
Ms. Toth: Yes, we have a few that we booked this past week. The majority I believe will be 2022.
Mr. Brown: Most weddings are booked that far in advance. I had a conference call with our marketing department on Friday with our Vice President of marketing and now that you have opened the community to people coming in for events, our goal in marketing is to start working towards attracting some more from the outside to help the situation.

SIXTH ORDER OF BUSINESS	Presentation of Restaurant Financials
for May
Mr. Realmuto: I’d like to take a few minutes to address a report that I left for Supervisors up here. I consolidated a lot of the information we have been provided by Annie and Jeff with Metz. These spreadsheets are just the data, just the facts. If you turn your attention to the Ashton Tap & Grill financials, the actuals. These are the monthly invoiced revenue and expenses. Essentially it is the invoice we receive each month from Jeff. You will see there we have invoices from December through May. I will mention that the guest check average, I am calculating directly from the data they provide, you may notice that it differs a little from what you see in the weekly reports. A quick note, you seem to be calculating the average of averages and I’m not sure that’s mathematically correct when you produce the weeklies. When you see the average guest check I have here, that is simply the total retail sales revenue divided by the guest count. Your numbers may differ, usually by cents. I think this is what more people would expect for the average for the month. I’m not going to walk through every line of this, I will just point out that as far as actuals go this month, we had a deficit of a little over $19,000 which is versus the
$9,600 last month which was our best month. Looking at June, we don’t have the invoice yet because we still have a week to go, but as Jeff pointed out the retail sales seem to be down very significantly and well below what was projected. We only have the sales numbers there. Year to date not including June, we are down with a net deficit of
$174,419. There is a graph there if that helps you. You should look at total revenue, total expense, and you can see the things that make those up. The bottom line is the net

income or deficit. The deficit had been decreasing but unfortunately May turned that around because of the reduced number of people coming. From what Jeff told us, it sounds like the deficit is going to continue to increase until people start returning. I’m providing this information to try to get an accurate picture of where we may sit at the end of the year. On the other page, it is labeled “Projected.” The numbers we already have are there in white, what you see in yellow is essentially the estimates that I believe Jeff provided us at the April meeting unchanged. What you should be aware of is that it looks like our deficit is going to exceed what was projected in April. I intend to keep this table up to date so you will know where we stand at any given point in time. The bottom line is the projected loss as of the end of this fiscal year, at the end of September, is $253,933. That was what was projected in April. We actually did better than projected in April by
$755 but May was down from the projection by almost $3,700. The bottom line is at the end of May we are doing about $3,000 worse than the projection and that is probably going to continue and perhaps increase. We are going to see that projected loss increase from the current $256,866 climbing closer to $300,000. I think all of us would appreciate you keeping that as low as possible. For the Supervisors benefit, the lines in green show what the original Fiscal Year 2021 budgeted amounts were. That original budget refers to the proposal from Metz. You have done better than you had proposed in several areas, unfortunately the net is still down about $102,000 from that proposal. Again, we appreciate all the work you do to minimize that and get us on track.
Mr. Krumrie: I have a couple comments. First, we are attempting to hold you to a budget that nobody had any idea was going to happen. It’s for us to use and reference but it was a shot in the dark. So, to hold you to that is a little bit unfair.
Mr. Brown: When I look at what you’ve got down for December, December had our
$60,000 investment. Some of that was used for purchase of supplies and all that. But the actual invoice in December was only $30,000 something.
Mr. Realmuto: I am aware of that. That is the amount that is prorated over the 5- year contract so I left that out. I don’t think anyone is trying to hold you necessarily to the budget. These are unprecedented times, no one knew what would happen. No one is going to fault anyone’s ability to predict the future. We have no history, but I do think a history is beginning to emerge. We have to go with what we have and project forward. My

goal Harry in providing these numbers is so everyone understands where we are at versus where we thought we might be. That’s lets us make informed decisions.
Mr. Brown: We understand completely. Our goal is to provide you the best service possible and keep the cost as reasonable as we can. Even our busy season was still COVID busy season, so it’s hard to say what next year might look like compared to that. January, February and March of next year might be profitable. Annie has done a good job of reducing the labor every month. That weekly amount has declined. We are probably down to where there is too much low hanging fruit you can pull from that. I think she has done a great job with that.
Mr. Realmuto: I agree and thank you both for your work on that.
Mr. Costello: In other customers that you service, have you seen the same trend?
Have things been dramatically different with different customers?
Mr. Brown: Yes, the food cost issues are being seen everywhere. I had a talk with our Vice President of our restaurant division as I was going through the numbers last month and his response was that he is seeing that everyone. Everything is seeing that inflation. It’s not just inflation in food, the bigger inflation is in labor.
Mr. Costello: It’s about to get worse come September, it’s not going to get better. Mr. Brown: Yes. People who are not on tip wage, you have to increase 20-25%
from where you were a year ago or you just don’t get anyone.
Mr. Costello: I do agree, you came in here blind with us not being able to give you the numbers you were looking for from the beginning plus the fact that you had a pandemic. The only thing I’m hoping is that before too much more time goes by that we can find a way to increase the number of sales.
Mr. Plummer: Are there any other questions for Jeff or Annie? If not, thank you for your report. Steve, thank you for crunching the numbers because we obviously need the accurate numbers to be transparent with that. You’re doing a good job, stay the course and let’s get this thing at the water line or above water.
Mr. Brown: Thank you.

SEVENTH ORDER OF BUSINESS	Focus 2025 Review
A. Consideration of Designated Smoking Areas
Mr. Plummer: Christine, do you want to address this item?

Ms. Wells: Sure. At the last Board of Supervisors meeting when they did the Focus 2025 report, one of the areas that came up was a designated smoking area. Supervisors asked me to look into some areas. There is an aerial map located in the agenda packet and I labeled the current designated smoking area which is #1 on that map. It is the uncovered area of the restaurant patio. There’s an option of keeping it the same area. The second option is in the corner of the Ballroom patio just outside here, that’s option #2 on the map. Option #3 would be on the northwest of the reflection garden. Mike and I took a walk around the facilities and tried to find an area that would be easily accessible from the restaurant area which tends to be the area where most smokers smoke. It’s up for discussion for the Board to see which option you like.
Mr. Costello: The problem that I pointed out is the area over there right outside, I don’t want people eating dinner smelling cigarette smoke. I think that in 30 years most people have either never smoked or quit smoking. I don’t want to get that area too close to the restaurant for the comfort of people who are eating dinner. The other problem we come up with is if we go to another area, it is not covered. I don’t know people who quit smoking when it rains.
Ms. Wells: For options #2 and #3 we would most likely put a table with chairs and an umbrella that can be used for coverage. Currently the designated smoking area is the uncovered area of the restaurant patio.
Mr. Costello: Many of the storms in Florida, an umbrella isn’t going to be the save all. I’m fortunate that I quit smoking a long time ago. We do have an obligation to provide an area where people can smoke. I think we need a little bit more protection for stormy days.
Mr. Plummer: Have we had any feedback from the restaurant diners that have said that smoking is an issue at this point?
Ms. Wells: I’ve mostly gotten comments from people around the pool area. I have not gotten with Annie to see if there were complaints from people at the restaurant. There are some loungers that go right up to the gate at the pool, and some people smoking will lean on the gate and then they are right over the loungers.

Mr. Realmuto: I want to comment on the covered versus uncovered area. The current designated smoking area is also uncovered. There would be no change there, the options are all uncovered.
Mr. Plummer: We have to keep in mind our handicap smokers as well.
Ms. Wells: This area is outside the double doors on the far end, it’s not used as often as a main entrance, but it would still allow handicap access. It would be close enough to the restaurant.
Mr. Realmuto: The adamant nonsmokers would probably prefer #3 and that certainly eliminates that even #2 would drift into the restaurant area. Option #2 seems like a compromise. If it is moved from the current area, which really does affect people dining outside and people in the pool it would be an improvement.
Mr. Costello: I agree, as long as you are not disturbing somebody else with it. We don’t want to drive our income down from the restaurant due to the fact that the people outside can’t stand the smell of the smoke. I agree we should compromise somewhat, but right outside the dining area isn’t the proper place.
Ms. Wells: The employees smoking area is around the dumpster area. I didn’t want you to think that employees were going to start smoking here.
Mr. Realmuto: I believe that was part of the issue identified in the Focus 2025 survey, it was that the designated smoking areas were not publicized or known by people. We have to decide on the designated smoking areas around the clubhouse and then also ensure that they are publicized and well-marked so people are aware of them. I don’t believe we need any change to the current joint amenity policy which essentially says that the community manager will permit that smoking is only allowed in the designated areas.
Ms. Wells: We will be sure to get low visible signage and make sure they are advertised in the news blast and the LA Times.
Ms. Burns: There was a comment about being obligated to provide a spot. You are not obligated to provide a spot should that be your choice. There are a lot of amenity center policies that say smoking and vaping is not allowed on amenity property. Just so you know.
Mr. Costello: To make it a totally nonsmoking facility is a little bit stringent because there are people in here who smoke. I can tell you from personal experience it is an

addiction. It honestly gets to a point where you are going to smoke. It’s in everybody’s interest to designate an area and allow smoking there.
Mr. Plummer: From the discussion it sounded like if we were going to pick one it would be option #2. Is there a motion to move the designated area to option #2 on Christine’s map?

On MOTION by Mr. Krumrie, seconded by Mr. Realmuto, with all in favor, Moving the Designated Smoking Area to Option #2, was approved.

Ms. Wells: I want to just say that Matt and I are working on maintenance items and other low-cost improvements that were mentioned in the Focus 2025 survey. We are also putting together a list of items for Supervisor consideration for future fiscal year budgets. Mr. Realmuto: I believe you’ve also taken some other actions. We’ve installed a walkway from the parking lot/sidewalk to the bocce area. That came about as a result of
the suggestion from the Focus 2025 survey.
Ms. Wells: We are just looking at the community as a whole to make it a little more accessible for all residents.

EIGHTH ORDER OF BUSINESS	New Business/Supervisors Requests
Discussion Regarding Security Services Contract Review
Mr. Plummer: Each of you were provided a copy of the Security Contract Agreement. Does anybody have any comments on the agreement to start with?
Mr. Costello: I know that you had discussed with Mr. Mecsics about combining the two security forces. Has that ever gone anywhere? I know you had said that you would rather wait until a later time. Is it time to rebid this contract?
Mr. Plummer: Mr. Mecsics and I have had many discussions about combining the security services for both sides. It’s always a work in progress to move in that direction. It has been my feeling as I worked with that, that it might be best for us to rebid the security services that we have for a variety of reasons. One being price. If you’ve noticed the numbers that we had to project into the budget for 2022 were significantly higher. When I say significantly higher, I mean $25,000 higher than 2021. Part of that is due to the new

minimum wage law and I understand that portion. But even at that it was a significant jump that quite frankly I had not anticipated being that size. The contract we have expires December 31st of this year. I believe that our move would be to rebid the contract and then if the winning contract was the same security service that the West had, then we could look into combining at that point. They’re in the middle of a contract and there is no real discussion about them rebidding at this particular time. There are some things that we have bid before that we can cut costs on, such as the pool guard. We went from 7 days a week for basically 5 months down to holidays and weekends. I have had a significant amount of input about whether guards are needed at the pool even at that period of time. That’s a cost savings that can be worked into the budget. Do we have to have an RFP for that?
Ms. Burns: We do not have to get a formal RFP for security services. It doesn’t fall under the maintenance threshold. We can just contact people and get a proposal from them. We don’t need an RFP.
Mr. Plummer: There are a variety of issues with our present security company, some that we have worked on and are making progress on and some that that we struggle with still. It will probably be like that with any company to a certain extent. I’m not using that as a full-blown reason to rebid, I’m basically looking at the dollars and cents and thinking we can do better if we rebid.
Mr. Krumrie: I don’t like to spend $260,000 but I would at least like to know what we are spending it on. For example, we have the security guard that goes around 24 hours a day.
Mr. Plummer: No, from 6:00 a.m. to midnight.
Ms. Burns: That contract you are looking at is exempt from a public records request. We generally don’t disclose things like camera locations, hours where guards may be on, etc. in a public meeting. If we do need to have that conversation, we can have a separate closed portion of the meeting where we would discuss those security options. Just for the purpose of this discussion we may want to refrain from that.
Mr. Costello: This is something that we should consider putting on a joint meeting to discuss with CDD II. If we are going to substantially cut the cost by working with the same company, I think it’s about time we look into it.

Mr. Plummer: Part of the issue is both Lake Ashton I and II use the security services, especially the roving patrols in a little different light. Combining under one contract would be difficult to do in that regard without some type of separation because of different philosophies of when we need this and when we don’t.
Mr. Costello: That’s why I want to see it on the agenda, so we can sit down and discuss and maybe come to a happy medium with them. Like I say, if we can cut costs let’s do it.
Mr. Realmuto: I think we need to do that eventually, but first we need to decide on what our needs are. I had a couple of comments both on the pricing and on other aspects of the contract. First of all on the pricing, there are annual amounts mentioned here in the contract but that is essentially an estimate. If I understand the contract correctly it is not a prepaid contract. We are not held to any minimum number of hours. What we are agreeing on in the contract is essentially an hourly rate for the guards and the Supervisor. That’s really all we are held to in the contract in terms of cost. We can change our estimate if we for example reduce or eliminate the pool security officer.
Mr. Plummer: That’s correct.
Mr. Realmuto: Did we calculate the percent increase from $14 to $16 an hour? Mr. Plummer: It’s about a 10% increase.
Mr. Realmuto: Normally that would seem high to me. I’m not sure how the minimum wage increase factors into that. For example, the increase we are giving our own on-site staff in that contract is 3%. I’m not opposed to it; I just want to understand it.
Mr. Plummer: I thought it was a little high when I saw it based on what I thought the wages were going to go up. The wages don’t go up in that area as much as they would like in the restaurant area. They have a pretty substantial hourly rate, it’s closer to the minimum wage than what restaurant employees might have.
Ms. Burns: Not specifically for this contract but just having looked at a lot of security contracts in general, if the rate is $16.50 an hour generally the guard gets about $11 and the rest of that is overhead for the security company. That could be the difference.
Mr. Costello: I think that helps us all understand the cost. Again, I’m not opposed to it if that’s what we need to attract quality security employees. Bob, you mentioned scope of services in the contract. That was one area I was wondering if we might want to

address. A lot of our security guards do a lot more for us than what is covered by the scope of services. I wonder if we want to formalize that, particularly if we are wanting to go out to other security firms. During COVID, it enabled us to save on staff hours because security was essentially filling in for what staff would do during that time. The other change that needs to be made to the contract is changing the term. It’s currently on a calendar year, whether we renew or get another one I think it should be aligned with our fiscal year.
Mr. Plummer: I agree with that. When we obtain quotes, we can include that change.
Ms. Burns: If you are interested in getting other proposals then Bob you could work with staff to obtain those. We could get those for the July or August meeting.
Mr. Plummer: My suggestion would be to put it out for bids and get it accomplished for the September or October for those to come in and then let his contract go through its period of time.
Mr. Costello: The minimum wage is going up in September, so I think they’ll probably be able to give you a little bit better of an idea of where they stand financially. By then I’m sure they’ll realize where they have to be.
Mr. Howison: Most staffing companies look at a 30% gross margin and, in this case, if they hit the minimum wage we are going to be paying a little over $21 an hour. That’s an increase of over $5 an hour.
Mr. Plummer: Yes if they use that 30%.
Ms. Burns: Would you like for us to advertise a closed portion of the meeting to discuss these proposals for the September meeting as well and include that as part of the notice, so we have the option for the Board to consider them without the members of the public?
Mr. Plummer: We can’t make a decision in that meeting but we can scrutinize the proposals in that meeting.
Ms. Carpenter: If you want to talk about the scope of services, when you’re going to have their hours, that sort of thing, you could close the meeting to talk about that portion. Anything that needs to be kept confidential is an exception to the Sunshine Law.
Mr. Realmuto: Is there anything that we need to keep confidential that we would be talking about?

Ms. Carpenter: Hours.
Ms. Burns: Yes, if you currently have 12 hours and you want to discuss moving those to different hours and when those hours may be, that is a discussion you should probably have off the record as part of the closed portion.
Mr. Realmuto: We would also need an open portion to discuss other aspects like scope of services.
Ms. Burns: Generally, how that works, we would have a conversation and close that portion of the meeting and members of the public would be asked to leave. Then we would open discussion back up if you wanted to approve or select one of the quotes.
Mr. Realmuto: That’s fine, I just want to make sure we have an opportunity to discuss things like the scope of services of the contract.
Ms. Burns: Yes, you would discuss both.

Consideration of Purchasing Neighborhood Watch Stickers
Mr. Plummer: Next is consideration of purchasing neighborhood watch stickers. The director of Neighborhood Watch called and asked me about this. It’s not a huge amount of money and we are going to divide that with Lake Ashton II. The total cost of
$1,000 labels is $495, so we are looking at $247.50 per CDD. Mr. Costello: I’ll make a motion.
Mr. Realmuto: I will make a second, but I would like to have discussion. I have no problem with the expenditure, what I do have a fairly serious problem with is the content of the stickers. Here’s why, it’s the order of what to do if there is suspicious activity. Of course, #1 is call the police or 911. My issue is with the order of #2 and #3. It has you calling the block captain coordinator second and advising property gate attendance third. My understanding here in the CDD is that we have a procedure in place that is all keyed off the property gate attendance being notified. When they are notified our management here is notified and there is a whole procedure she goes through and does what needs to be done. That is important. I think #1 should be to call the police or 911 and then #2 should be call the security gate.
Mr. Costello: You’re right, and not only that I don’t see where the captain has the authority to do anything. I would think that would fall under the guards more than it would the captain.

Mr. Plummer: Jim, do you want to address why it is like that? Jim is part of the Neighborhood Watch program.
Jim Mecsics: It’s really just an administrative change. The sequence has been like that since the Neighborhood Watch originated. It uses it to get the captains a little more involved. If the change is made to cops first, then security, and then the captains are called later that is fine. We do need to keep them in the loop. I will get with Faye, and we can work on that to come up with a sticker that has the proper order.
Mr. Realmuto: I feel strongly that it needs to be security second. I would prefer to see the call to the captain eliminated, that can easily be eliminated by security. I would not be in favor of approving the expenditure without that being firm.
Mr. Plummer: I think Jim is in agreement, he just wants to confer that with Faye.
Jim Mecsics: Yes, she is the chief. Rather than just dictating what will happen in her program, I think she is the owed the courtesy of a discussion.
Mr. Plummer: If he takes care of that and the changes are made then we will split the cost.
Mr. Realmuto: As far as splitting the cost, I understand the number of stickers is to be split evenly too? We are only getting 500 stickers for a community of 962 houses.
Mr. Plummer: The community of 900, most of those people already have stickers. These are to replenish and so we don’t have to worry going into the future about getting more.
Mr. Realmuto: Jim, as a member of the neighborhood watch and of the CDD II Board, you feel that 500 is sufficient for CDD II? My question is 500 sufficient for 650 houses in CDD II and 500 for 960 in CDD I? If you feel it is sufficient that is fine.
Mr. Plummer: I think it is sufficient in the fact that it is only supplementing what they already have out there. It’s not like you’re going to give everybody a brand new one. It’s for new residents or people that lost theirs or whatever the case may be.
Mr. Costello: It’s simply a replenishment.
Mr. Plummer: Quite frankly, the CDD II would probably need more because they have more new residents coming in to be able to initially give them their stickers. Jim, if you would contact Faye about that change, we would appreciate that.

On MOTION by Mr. Costello, seconded by Mr. Realmuto, with all in favor, Purchasing Neighborhood Watch Stickers, was approved.

Discussion regarding merging CDDs
Mr. Realmuto: I asked that we talk about his just because it was on the agenda and discussed at the CDD II meeting and included in the summary meeting synopsis they sent out this morning. I am going to read that for the Board in case you did not see that, it came out right before our meeting. I think only two of us Supervisors attended their meeting. It says, the CDD II Board voted and unanimously approved the following CDD II stance, if the Lake Ashton I CDD wants to expend funds or do any further analysis regarding this issue CDD II will have no objection with the caveat that no CDD II funds will be expended, no commitment will be made either way, and the results of their efforts will be addressed at a future meeting. End quote. I just want all the Supervisors here to be aware of their position on that. I think that vote essentially ends any further discussion at this point. It’s clear that they are not planning on moving forward in the near terms so why would we even discuss it?
Mr. Plummer: Any other comments or concerns?
Mr. Krumrie: Let me put on the record that I am very disappointed.
Mr. Realmuto: I’ll agree. I am also disappointed. It leaves our hands tied. For those residents out there, you should understand that the process to eventually combine the CDD’s require essentially each community to agree individually. That starts with the Board’s moving it forward and even the communities themselves approving it. So, if one is not prepared to move forward then it’s not going to proceed. There’s no point in expending the resources, the time, and the money to get there.
Ms. Burns: We had this as an agenda item for the joint meeting next month. It seems like we could probably remove that at this point unless there is objection to removing it.
Mr. Plummer: It’s obvious the direct it is headed. I don’t know why we would spend time talking about it if it is only half of us wanting to talk about it. At this point due to the action the CDD II Board took in their June meeting, it effectively puts any further discussion or movement as far as combining the CDDs on hold. Am I correct in that?

Mr. Costello: There is no sense in us trying to move forward if they don’t have the desire to do it. They have their reasons I’m sure.
Mr. Plummer: Hearing no more comments, we will move on to the next item.

NINTH ORDER OF BUSINESS	Monthly Reports
Attorney
Ms. Carpenter: With all that being said, that makes my report very short. Other than just routine phone calls, questions, and contracts the only other thing we had as the long-term research was looking into the merger with the LA CDD II counsel. They did not have any direction, so we had not acted on that. because the two CDDs were formed through the county and now in the cities there is some question legally on the actual procedure for doing it. It would have taken a little bit of legal work. We will take that off our to do list. Luckily it has been very quiet for the last month.
Mr. Realmuto: Since we are already paying for your time here, I don’t want to expend any funds on it, but there were several questions raised in the informal opinion from the CDD II attorney that was forwarded to us. I’m not going to ask you those questions here, but I believe they would need to be addressed. There seems to be conflicting statutes on that. Their attorney seemed to think a lot more was up in the air than the statute I read, the one I read was much more precise but maybe it was never approved.
Ms. Carpenter: It’s not exactly precise because each CDD was formed in the county and then were annexed into the cities. The cities made some of the expansions and the statute talks about the merger of two CDDs that were formed by municipalities or formed by the state. We don’t fall exactly into either category, so it probably would require an Attorney General’s opinion just to make sure that the statute applied the way we were looking at it.
Mr. Realmuto: That was one of the complications. The other issue that their attorney raised was that somehow the Supervisors would need to agree on who would give up their seats. The statute I read is very clear about how the transfer takes place, so I don’t understand any of those comments. The statute basically says you’re forming a new District and you will hold elections for all five Supervisors of the new District. It even specifies which seats have two year or four-year terms with the initial election and how

those are followed up. It’s very clear, there is no one giving up seats. That seems to be a nonissue based on the statute I read.
Ms. Carpenter: It is an issue because you must put together a plan for reorganization so there is somebody at the time until that election comes around. I won’t get into specifics, but it is an issue. I have one other CDD that it failed due to that, the CDDs couldn’t agree who would be on the Board for the short time before the election came up.
Mr. Realmuto: I don’t want to spend too much time on it but the statute I read basically said the existing CDDs stay in effect until the new Board starts.
Ms. Carpenter: You could try to plan it, but you are going to have some period where you have to have a Board from the merger to before the election. You could try to make it for a two week or six-week period but there is going to be a time period where you have to have a Board before the election takes place and they get sworn in. There could be a month or a month and half term.
Ms. Burns: That is exactly right. You essentially have to get two from one Board and two from the other Board, then a third. You have to have five people for that interim period before the election is held for the Supervisor of Elections Office in November.
Ms. Carpenter: If you think about it you have to have people apply in July, your election is November, and then you get sworn in in December. There has to be a period between the election and the swearing in where you have a Board.
Mr. Realmuto: I must be looking at a different statute because the statute I read essentially said the two existing Boards continue to handle the operations until the new Board is seated. We’ll talk about that when the time comes, clearly this is not the time for it. I just wanted to raise that issue.
Ms. Carpenter: I should also ask if the Board wants me to attend in person or by Zoom. By Zoom you don’t quite the same feel of the Board, but I understand if you don’t want to incur the travel costs. You can decide meeting by meeting, just keep me posted. It is very nice to see everybody live; you get a lot more out of meetings when you are here. We do have one or two CDDs that prefer us to attend by Zoom. It is really up to the Board.

Mr. Plummer: Let’s not do a blanket decision about that. We could do either one as we move forward. The problem is it seems like every meeting we need an attorney’s opinion about something.
Ms. Carpenter: Most governments have us attended live, I have very few that have us attend by phone. It is tough because you don’t hear all the discussion clearly. The workshop I attended by Zoom, I didn’t bill for it I just thought it would be good to listen in by Zoom.
Mr. Realmuto: I would like to suggest that we have her attend live but Zoom by default unless there is a legal issue on the agenda that we feel would benefit from in person.
Mr. Plummer: I think live is fine unless you wake up and have a flat tire, then we will take you by Zoom.
Ms. Carpenter: Thank you.

Engineer
Mr. Rayl: Good morning. I’ve got a few maintenance items I’d like to get some action from the Board on this morning. You may recall that we needed to make some repairs in the ponds to bring our SWFWMD certifications current. This has been ongoing, and it started in two different pieces. One was we had four flumes that mostly carry water from the golf course into the ponds, but they are inside the ponds that we are responsible for maintaining. We’ve been going out on an ongoing basis to get bids from contractors and then I try to get them to bring them current again because construction prices are changing about weekly. I have two alternatives to do the flume repairs. I have one contractor that has given me bids in both alternatives. It is very hard to get three responsive bidders on every single thing we are doing. Sometimes we are lucky to get one responsive bid. I am bringing this to the Board with the recommendation that we take action on it. We had one bid from S&S, they are a contractor that has done a lot of work in the community and we have had good results with them. To repair the flumes, we looked at replacing them in their as is condition with concrete. We looked at an alternative which is a GeoWeb, it’s a honeycomb material and it’s a plastic grid that you stake out in the ground and you fill the cells with stone. It’s something that can be maintained pretty

easily. A flume if it fails you are basically going to have to tear it out and rebuild it. These GeoWeb systems you can add a little more stone to them, they are more easily maintained without a full replacement. The costs were pretty comparable. The concrete was $12,480 and the GeoWeb was $14,325. Again, both of those were from the same firm. There is an aesthetic component to it. Nobody really likes to look at the aggregate slope stabilization. I think folks like looking at the flumes, just from comments I have heard throughout the community on other repairs that have been made. In this case I think the concrete will serve the purpose that we were looking for to make these repairs. I’ve got copies of both bids here with me today. My recommendation is that the Board authorize S&S to repair the four concrete flumes in concrete for $12,480.
Mr. Realmuto: My first comment is on having bids presented to us verbally. It sounds like you have the bids there, I don’t know if you have enough copies to distribute but I personally would like to have them in front of me before I vote on it so it is very clear what exactly we are approving. That comment applies going forward to any bids we are asked to approve. With regard to this specific bid from S&S, when you refer to concrete flumes, is this solid concrete like we currently have and is cracking? Or is this the aggregate that we used for some of the flume repairs?
Mr. Rayl: This is poured concrete.
Mr. Realmuto: Maybe I misunderstood but I thought you recommended against concrete because it can be under washed and it doesn’t really perform the function.
Mr. Rayl: When it fails it is a complete failure, it will undermine a flume just like what is going on out there today. But those flumes have been there for a significant period of time. The other method we went out for the alternate bid for was the GeoWeb. You can’t undermine that but it will also similarly fail, the aggregate can push down through the cells if it has undue loads on it. Sometimes the aggregate can settle down in through the soil below it as well. There is nothing that is permanent, everything has to be maintained and in some places they have to be completely removed and reestablished. We are not talking about concrete rubble riprap. That is what is on the hole #9 repair on the West. That’s large 6” aggregate. I’m talking about an actual flume which is a concrete spillway that goes from the cart paths to the water’s edge.

Mr. Realmuto: The rip-rap option strikes me as a third option. How does that compare?
Mr. Rayl: I am not proposing that as a third option. That was just an example on the hole #9 repair.
Mr. Realmuto: It was used on hole #9, I’m asking you if that were to be done where is that in the scale of longevity between riprap, concrete, and GeoWeb.
Mr. Rayl: It is all something that has to be maintained. There is no life span of either method.
Mr. Realmuto: The quote I’m looking at from S&S in front of me appears to be for the concrete because it is for $12,480 and it includes riprap, no fabric. Is there riprap under the concrete? Or maybe you could explain that a little bit?
Mr. Rayl: I would have to look at it.
Mr. Realmuto: Is this something that is urgent or can we make copies of these to distribute them to the Supervisors and take action on it at the next meeting since we didn’t have it before the meeting?
Mr. Plummer: I think it is something that needs attention pretty quickly.
Mr. Krumrie: Alan, I would ask for your expertise and for a recommendation to the
Board.
Mr. Rayl: I would recommend we authorize S&S to install the four concrete flumes
at $12,480.

On MOTION by Mr. Krumrie, seconded by Mr. Howison, with all in favor, Approving the Quote from S&S to Install Concrete Flumes in the amount of $12,480, was approved.

Mr. Realmuto: Alan, could you leave those quotes with Jill so she can distribute them to the Board I would appreciate that.
Mr. Rayl: At our last meeting the Board wanted to take the temperature of where construction costs would be on doing some running board replacements either with pressure treated lumber or Trex boards. We went out to contractors for bids for that work and have not received any responsive bids. We will continue to pursue that to get a feel

for what those budge costs would be. We all know that $2 2x4s are now going for $8. I don’t expect it to be a fun number to entertain. We will still try to get a budget number.
Mr. Howison: Matt and Jared and I went out and looked specifically at the bridge going from the Pro Shop over to hole #1 on the East. It appears to me that bridge is in pretty serious need of repair. Incidentally there was a resident that apparently went out and screwed down a couple boards and did some other repairs but there is still work needed particularly on that and two other bridges. Matt has indicated that he and Jared would be willing to at least attempt to replace some of the 15 to 18 boards that ought to be replaced soon. That’s not withstanding any running boards or anything. I believe some of the boards are compromised enough that they need to be replaced before running boards. I would like to throw it to everyone to discussion as to how we should proceed. Again, Matt looked closely, and they feel strongly that they could do the work. That would be my recommendation to the Board.
Mr. Realmuto: I think we need to act on anything that is a safety issue and needs to be repaired, particularly if we can do it. We need to keep up with the maintenance so it doesn’t become a hazard to our residents and users. Because of the price of lumber currently we probably shouldn’t go beyond that.
Mr. Howison: Exactly. When I look at the bridge, a golf cart is not going to fall through that. But we’ve got the tops of boards that are crumbling we’ve got splinters. There are people who walk and ride their bicycles. To that extent I feel it can be a safety hazard. I had three things; I’d like to trial the repair of bridge #1 using Matt and Jared, I’d like to develop a long-term plan and add that to a future agenda, and I would like to work with Matt and Alan to define the alternatives and bring them back before the Board before the August meeting.
Mr. Costello: How many bridges do we have to maintain? Mr. Rayl: 13.
Mr. Howison: Ten on the course and three more elsewhere. Three appear to be high priority. Those would be hole #1, and hole #8.
Mr. Costello: The one on hole #8 is probably the longest bridge that we have to maintain. You said that needs immediate attention?

Mr. Howison: I would like Alan to look at it and see if he thinks it needs immediate attention. I do know that there are a number of boards that I think ought to be replaced. We also have the remnants of the bridge that used to be the par 3 hole behind the houses on Dunmore. Is there a reason that bridge still exists? Is it just too expensive to tear down?
Mr. Costello: It is really quite an attractive nuisance honestly. I know that at one point we put up blockades so that people couldn’t go over there since it had deteriorated in spots and could be quite dangerous. We do have a need to set up a program, right now we have bridges that I know need attention right away. Then we have to move on down the line as it sees fit. Is there any way we could have a sealant put on the boards as we repair them? That way the longevity would be that much better.
Mr. Rayl: We brought some numbers to the Board last month. We went out to a couple painting contractors to do this. We got numbers around $1 a square foot for applying sealant to our bridges.
Mr. Realmuto: I’ve been asking about the sealant now for two years. That would really help increase the longevity, I think. Perhaps we can get a contractor to do it at a reasonable cost. That’s something we could look at doing inhouse, either with our own onsite staff here or it is my understanding that GMS can also essentially provide labor from their other staff. It would be interesting to know what that option might cost us. I think it is long overdue. Let’s get it done unless we think it is so far gone that it is not worth doing at this point.
Mr. Plummer: You want to make the repairs Lloyd is suggesting, get that lumber on there, and then get that all treated. You made a comment about a resident?
Mr. Howison: A resident went through and made repairs. I do not know who it is. I talked to several people, Matt at the Pro shop, Bob Zelazny, nobody knows.
Mr. Plummer: Nobody is taking credit or responsibility? Mr. Howison: No.
Mr. Plummer: Did they screw them down with the proper screws?
Mr. Howison: They did in one case. We had two boards that were loose on bridge #1 and in one case they couldn’t get that screw all the way in. Going back to the sealant, I think that is part of the long-term solution. We need to consider the best way to maintain

these bridges. It was 4 or 5 years ago when these bridges were redone, and the cost was significant.
Mr. Plummer: What I hear today is that we want to replace the boards that are compromised and then seal after we get that accomplished.
Mr. Realmuto: I believe that is correct. I don’t know whether to thank the resident for their initiative or be concerned about potential liability.
Mr. Costello: In all fairness there was one board over there on #1 that was kind of lifting up. I’m sure that whoever did it had the right intent.
Mr. Realmuto: I had a question, Lloyd. I believe you said we have 13 bridges in total. I was wondering if that includes the two that are closest to the marina because I think 1 ½ if not both of those are on the developer’s property.
Mr. Rayl: It does include those two bridges; I don’t believe either is on the developer’s property.
Mr. Realmuto: I have a map that shows at least half of one is on the property. I will provide that to Jillian.
Mr. Plummer: Moving forward with the bridges repair, do we need a motion? Mr. Howison: Alan, you seem to have some concern about going this direction.
Mr. Rayl: No, I don’t have any concerns. I am not a timber bridge expert. I want that part in the minutes. I have the name of the company that did these bridges originally. I suggest we consult with a firm and ask for guidelines from them moving forward. We did consult with York a while back about sealing bridges, we set in on an online presentation that they did and basically they said you want to do it when you build a bridge. On the parts we are replacing it would be good for us to do, I don’t know what value we add to the existing things if we do seal those. I would look to these experts to give us direction. I will set up a discussion with them and get with Supervisor Howison.
Mr. Plummer: Move forward and at least get the safety issues rectified.
Mr. Rayl: Thank you. Last month we talked about the nine worst areas of pavement failures that we have in the community. We got bids and this week we also reached out to another contractor who has done work in the community and indicated they would be interested in providing a second quote. We asked them to get us a number quickly. The first quote we had was S&S contracting who has done work in the community. To do all

nine locations it was a total of $21,019. Again, we asked the other company Triple A Top Quality Asphalt to bid the exact same repairs in the exact same fashion. If the Board is comfortable, I would ask the Board to approve a not to exceed $21,020. If Triple A comes in lower, I can give someone the authorization to get started on this work without having to wait until July to bring it back to you.
Mr. Howison: I would support that. Some of the areas are in pretty good need of

repair.

Mr. Realmuto: Lloyd, as the Supervisor responsible have you seen this bid? Mr. Howison: Yes. It was $21,019. Perhaps we can distribute that, Christine?
Mr. Realmuto: Again, as a note to this and future times that this occurs, I would

ask that they be forwarded to all Supervisors when we receive them so that we are not coming into the meeting blind. As I understand this bid came in some days ago. Is there any reason it can’t be forwarded to us when it is received?
Mr. Rayl: No.
Mr. Realmuto: Great.
Mr. Plummer: Does this include the issue at the entrance? Mr. Rayl: No.
Mr. Plummer: That is a separate issue? Mr. Rayl: Yes.
Mr. Howison: I had a question about that. Where do we stand on that Alan?
Mr. Rayl: That is in my next item. There are a few areas, the pavers at the entrance being one of them, that have been brought back up to everyone’s attention. The centerline failure on Turnberry, the pothole centerline failure out on Ashton Palms, and 4336 Heathland. That is on our list. All of those were identified when we did the pavement inventory. The inbound Lake Ashton Boulevard, right at hole #11 to #12 where the pavers are, on that island green there is also an irrigation line that crosses the boulevard right there. We think that failure is related maybe to an underlying failure in a joint maybe in the irrigation line. We have a contractor looking at that to bid for repair to pull out the pavers, dig out the base, and investigate if there is any underlying issue there. Then repairing both and bring it up to grade. The other three, we are going to be observing.

Mr. Plummer: Let’s go back to the original issue, the nine pavement repairs not to exceed $21,019.
Mr. Rayl: We would award an actual amount when the second bid comes in. if it is lower than the $20,019, we would recommend going with that. If not, it would be S&S for that amount.
Mr. Plummer: Lloyd, I think you should communicate with Alan and make the decision for the Board on the lowest bid.

On MOTION by Mr. Howison, seconded by Mr. Realmuto, with all in favor, Authorizing Supervisor Howison to Approve a Quote Not to Exceed $21,020 for Nine Pavement Repairs, was approved.

Mr. Rayl: Along with the flumes we had some repairs that needed to be made on some pond control structures that are necessary to submit our SWFWMD certification.
Mr. Plummer: Alan, do you need to talk about the other four at this point? Mr. Rayl: The other pavement areas?
Mr. Plummer: Yes.
Mr. Rayl: No, I don’t recommend we do anything on those right now. We compared the condition noted from a year ago and I don’t think any of them have changed.
Mr. Plummer: The only concerned one is the one at the entrance? Mr. Rayl: Yes. We are waiting on a bid from the contractor.
Mr. Costello: The one at Ashton Palms Drive, there’s quite a depression around there. So badly that somebody put a cone out there. We need to take a second look at that and maybe before it gets worse make a repair on that.
Mr. Rayl: We can certainly move that up the list and get a quote to repair that. I did look at it on Friday when I was here and I took measurements of the width and depth of the hole. I compared it to what I saw last year when I walked all the roads, and the depression is the same size. It is holding water now; it is a little over an inch deep. But any of these things we have identified, we can raise the priority to give attention to it. We can get contractors to give us numbers and we can attack them in whatever fashion you would like.

Mr. Howison: I don’t think it would hurt to take a look and get numbers for those.
Mr. Costello: I don’t think so either. With the price of materials escalating at the rate they are, I don’t foresee over the next several months that changing. The quicker we can get to our problem areas the better off we will be in the long run.
Mr. Realmuto: My concern with the pavers in the entrance way, it seems to have gotten at least a little bit worse since it was brought to our attention at the last meeting. Do we think we can really not do anything?
Mr. Rayl: That is not what I said at all, I said that one we have a bid for. That one has gotten worse, that is why we are getting a bid from a contractor. I believe it is related to an underlying issue with an irrigation line.
Mr. Realmuto: Thank you. Do we need to authorize something? Mr. Rayl: We do not have a bid yet.
Mr. Plummer: Do we want to put something in place in case you get a bid in a week? That way we can move forward on that repair. Obviously, that has the most traffic of all the others and could cause the most amount of damage if we don’t repair that. We may not want to wait another 30 days to get that repaired. The smartest thing to do may be to let Lloyd make the decision on the low quote or best quote and get that repaired.
Mr. Howison: We probably need a not to exceed of some sort. Mr. Plummer: That will be a shot in the dark. Alan, any clue? Mr. Rayl: Maybe $3,000.
Mr. Realmuto: As long as it is subject to your judgement, why don’t we set the not to exceed at $5,000 to give some leeway?

On MOTION by Mr. Plummer, seconded by Mr. Realmuto, with all in favor, Authorizing Supervisor Howison to Select a Vendor with a Not to Exceed of $5,000 to Repair Hole in Pavers at Inbound Entrance, was approved.

Mr. Rayl: We have a couple things from last month that have been completed. The inlet on Litchfield was completed. The contractor submitted their invoice. As requested, we also assembled all the time we spent dealing with and added that to what needed to be reimbursed to the District. Our time was less than $500 for getting the bids and looking

at the work and all that. The pool equipment area, regarding and yard drainage, all that work and restoration involved in it was completed. It wasn’t constructed exactly to our design but it seems to be preforming adequately. We will keep an eye on it and if there is an issue we will see what it would take to resolve it.
Mr. Realmuto: In what way was it not constructed to match the plans?
Mr. Rayl: The swale grade out of that area was a little flatter than what we wanted and because of that the downstream yard drain was a little higher than what I wanted. Water seems to be getting there. I didn’t want it rushing past that inlet and blowing all the mulch out of the landscape area over to the cart path. It doesn’t seem like that is happening. The last thing I have for the Board is that we had a failure of a cooking oil container located in the dumpster area. The failure of that container let the cooking oil run out of the dumpster pad and down the flow line of the parking lot here on the East side of the clubhouse. It looks like despite some immediate attempts of remediation there that we have still got cooking oil presence there. It is still slippery and smells like cooking oil. It seems to be affecting the integrity of the asphalt, it is not structurally supporting wheel turning movements like it did before. We are reaching out to the cooking oil container company, which is Green Star Biodiesel and letting them know that we are still working on resolving all the effects of this container failure. If we can’t cure what we have what is there right now, and as I said I have concerns about the integrity of the surface asphalt, it may be something that we have to mill that centerline and repave that area.
Ms. Carpenter: Jill, have we made an insurance claim yet?
Ms. Burns: I think the thought was that we would go after the vendor.
Mr. Rayl: That is an ongoing item we are working on a solution for. That’s all I have on my list for the Board today. If you have any questions I will be happy to answer them.
Mr. Plummer: Anything else for Alan?
Mr. Realmuto: Alan, regarding the cooking oil spill is there anything we can do to address the slipperiness? Some residents have complained about the slipperiness particularly the motorcycles. I know we’ve made several attempts to clean it up. Is there anything else we can do to furth address that, or do we have to let essentially the rain work?

Mr. Realmuto: It’s not designed for cooking oil, but our stormwater ponds, that is part of their function. We get these afternoon rains and the oil and grease from cars go off the pavement into the storm sewer and into these ponds where they settle out and don’t end up going into Lake Ashton. Some of that I do expect to take place. We have a significantly higher concentration than what you would normally expect in a regular vehicular use area. I think it will help but I don’t expect it will be the sole solution.
Mr. Costello: Last week Matt was out there, and they used some sort of a cleaning agent on it. It cut the smell somewhat because it smelled pretty bad out there. Still, something needs to be done. The people who cause the problem should be the ones that repair it.
Mr. Rayl: My concern for the District is that the integrity of that pavement section is compromised.
Mr. Costello: Very noticeably in the one area there. It is compromised there is no two ways about it.
Mr. Rayl: We are continuing to pursue remedies to bring that back. Mr. Plummer: Thank you Alan.

Lake Ashton Community Director
Ms. Wells: I will try not to be as long as Alan was. No promises because I do have quite a few things under my name here. The Community Director Report was included in the agenda. First of all we had a lot of great activities. They have been highly supported by residents and residents are excited to be out at parties again. The next thing we have is the 4th of July Celebration. There is a golf cart parade, the LA Rockers are going to be here selling some of their rocks. There is a free activity on the 2nd, a beading activity with our beading group. We are doing a free pool party and then we will have a 4th of July indoor cookout, no grills I promise. We are working on the entertainment series for 2022. It is probably going to be a little bit smaller this next year just because we have two rescheduled shows from 2021. The last day to get refunds if residents do want them for those rescheduled groups is on June 30th.
Mr. Costello: Are they going to be the same group available to us? I hate to say it but Doo Whop group, people are aging.

Ms. Wells: I was hoping you didn’t say that because one of the group’s lead singer did pass away.
Mr. Costello: That’s exactly why I mentioned it, I happened to know that.
Ms. Wells: All the other groups are, and they have a replacement for the lead singer. I will say too that both of those shows were paid in full in Fiscal Year 2020. You will see the revenue and income realized there. We will have some individual tickets available for sale, that is why we had the date of June 30th to get refunds. Anything that we refunded we are going to put up for sale for anyone who didn’t’ get tickets or weren’t here when we were selling tickets before. There is an update on the Ashton Tap & Grill. The entertainment dates are listed there. The pancake breakfast did really well. This month we decided to sell tickets in advance. The chef’s special cooking class has sold out for June and July. We are working on one for August. We are working together as Annie mentioned on ways to promote catering. We have folders that will be given out with a catering menu and business cards.
Mr. Costello: Have we seen an increase in requests for room rentals here?
Ms. Wells: Yes, we have. A significant amount. Sheila has been busy. I think in one day she booked a couple room rentals. A lot of people are coming in for Ball Room tours. It’s great for both of us. Next, we have the Newsletter, there has been a lot of positive feedback regarding the newsletter being distributed electronically. Everyone was sent a copy of the joint hurricane preparedness plan. We have already started working on that. I think most of you were at the presentation on June 7th for residents. We also met with Yellowstone to identify any trees that needed to be trimmed or removed prior to a storm event. One willow tree they already removed near the Veteran’s memorial. There are a couple others that they trimmed there that had some dead branches. We do have a hurricane kit here and that is all put together. I will mention that the clubhouse offices will be closed on Monday July 5th in observance of the 4th of July. We won’t have any Monday coffee that day. I’ve had the new planters in there a couple of months, there is a supply chain issue everywhere even with fake plants apparently. We ordered some and they were on their way then they canceled and removed them. We are still working on getting those. Also, new shelving has been added to the hallway by the bowling alley. Facility staff, Wayne and Vicky Creek, did a great job with that. I’ve had a lot of positive

feedback from residents. On to the project tracking list, the bowling alley well point system is still on there. We are waiting on the drywall repairs to be done. There are also some plants that need to be installed near the AC units. I got an email from Barry before I came up here, and he said he is hoping to have the majority of those things completed this week or next week. We are still waiting on the tile to be received to repair a couple of the areas in the kitchen area from where we had to dig up and do the replumb and repairs there. The main entrance landscape refurbishment, that project is near completion we just need to pressure wash. There still are a couple minor electrical repairs we need to make to the lighting. Once you guys give us direction on rock or mulch the main entrance will be completed. The pizza oven, it was received today so we are in the process of installing that. Hopefully pizza will be up and available soon.
Mr. Realmuto: Christine, just so residents know is the restaurant currently serving
pizza?
Ms. Wells: It was off the menu until we received the pizza oven. The pizza oven
was not cooking how it was supposed to. Rather than having bad pizza come out there was no pizza. We do need an electrician to install the new oven. That’s all I had unless there are any questions.
Mr. Costello: Monday morning coffee, is there any chance that we can get Tampa electric here so I can ask them why I have to reset my clocks three times a week. I’m sick of it.
Ms. Wells: Yes, I will work on getting them here. maybe I can get them here on a ruse to talk about something else and you can just hit them with that question. I will tell you I reached out to them and it was a very lengthy conversation. The end result was that they blamed the wind. I don’t think whoever I talked to realized we had underground utilities.
Mr. Costello: If you can’t get them let’s get somebody from the Florida Utilities Commission. There’s got to be some sort of a commission that they are governed by and maybe we can talk to them about it. I think everybody in this room is sick and tired of resetting their clocks.
Ms. Wells: I will get them out there. Anything else? I will move on.

Consideration of Quotes for Game Room Chairs
Ms. Wells: There is a memo included for the game room chairs. I had to get some more information from last meeting. Again, it’s for the purchase of 16 chairs for the game room. This was part of Fiscal Year 2022’s proposed budget and I was asked to look at it under Fiscal Year 2021. I did speak to Turner Furniture since I sent this memo out and they are not feeling confident with it being used for commercial purposes. They said that their chairs are more graded towards a residential use. They had requested to be removed from the bid for that reason. Workscapes did confirm that there are no freight charges. There is a charge of $252 for them to receive, deliver, and install 16 chairs. If you choose option 383HD it will be approximately $3,894.96. If you choose the Timberlane chair it is $6,002.96. It would be the same fabric that was on the chairs that were in the game room before and are now in the card room. Are there any questions?
Mr. Realmuto: I understand Christine is going to go look at them. Is the idea that you are going to come back to us at the next meeting with a recommendation? Or are you looking for an authorization to approve subject to your decision?
Ms. Wells: It is up to the Board. I will tell you it is probably one of those things that we need to make a decision on fairly quickly just because I have had some complaints from residents. I am concerned that it may take a while to get the chairs here. I am fine with working with a Supervisor on making a decision.
Mr. Costello: I think that is in our best interest, prices are going up let’s get a not to exceed and move from there.
Mr. Krumrie: With the wider chair, do you get less chairs under the table?
Ms. Wells: That’s part of the reason I want to go see them. I am going to take some measurements to see. I believe you are right; you probably won’t be able to fit too many across. It appears it is the same height.
Mr. Realmuto: The wider selection is only one inch wider.
Ms. Wells: After looking at the dimensions, they are the same height, but the width is a little over an inch bigger and the depth is four inches. Anyone is welcome to come with me to test the chairs out.
Mr. Plummer: I think what I hear is that we would like to get a not to exceed number. Mr. Costello: What is the price difference Christine?

Ms. Wells: It is $3,894 for the 383HD chair and $6,002 for the Timberlane chair. Mr. Costello: That’s a big difference.
Ms. Wells: They are both in the State of Florida contract, so they both carry a 15- year warranty. I’m hoping that the 383HD works because I think it is a better-looking chair as well as more cost efficient.

On MOTION by Mr. Realmuto, seconded by Mr. Howison, with all in favor, Authorizing Mr. Costello and Ms. Wells to Select Chairs with a Not to Exceed of $6,250, was approved.

Consideration of Quotes for Amenity Signage
Ms. Wells: I have an estimate for you on amenity signs. This was a project presented for the Fiscal Year 2022 budget and Supervisors requested we move forward with it in 2021. I received three quotes but the third quote I received after the agenda packet went out and it was much higher than the other two quotes. Action Signs &  Advertising had a price of $1,855 and Extreme Graphics price was $1,789. Ms. Wells noted that the font size for the Extreme Graphics signs was larger. Installation of the signs is included in the price.
Mr. Realmuto: The Extreme Graphics quote is lower of the two, and they are also the one that provided a drawing of the sign and more of a description of how they are made. I see no reason not to go with them. I don’t personally have a preference on the font.

On MOTION by Mr. Realmuto, seconded by Mr. Krumrie, with all in favor, the Quote from Extreme Graphics Not to Exceed
$1,790, was approved.

Consideration of Quote for Security Cameras
Ms. Wells: You have the quote from Hartline Company to install three cameras to hook into our existing DVR CCTV. I met with each Supervisor, so you know the camera locations that we are proposing. The quote is for $2,567.50. That includes a new HD camera and installation of the cameras.

Mr. Plummer: This is a continued effort to cover areas of the clubhouse that in the past have not had coverage.
Mr. Costello: With the cameras, we have to remember that when we had an instance where someone’s tires got punctured the cameras allowed us to identify who did it. You hate to think that everywhere you go you are being looked at by a camera, but by the same token I think we have an obligation to protect ourselves. We never know what is going to happen.

On MOTION by Mr. Costello, seconded by Mr. Krumrie, with all in favor, the Quote from Hartline Company for Three Security Cameras totaling $2,567.50, was approved.

Consideration of Installation of Rock in Landscape Bed Area
Ms. Wells: There are aerial maps included in the agenda package. I believe I met with most of you to review the different areas. Looking at ways to cut costs as much as possible, we worked with Dana at Yellowstone to identify areas we could cut back on mulch and install rock which would be more permanent. The areas in pink are rock and yellow is mulch. There is an aerial map for the clubhouse area, the Boulevard, the pavilion, and the main entrance. We did leave off the area in front of the Palms entrance, there is some CDD property there that we’ve put mulch at. We would put mulch there; it just wasn’t included in an aerial map. The total amount we would need to install the rock would be about $27,000. There is an option that they gave us to spread that out currently. There is $13,500 in the contract for mulch installation. It is $9,000 for a full mulch which is 250 yards and $4,500 for a half mulch which is 125 yards. We could spread out that cost of $27,000 over three years of the contract or you could pay upfront. If you pay upfront, you will realize a $9,000 savings, that $4,500 would stay in there. The $4,500 would be for the 125 yards which is approximately what we have here give or take a couple yards. If you move forward with the plan in the agenda package, there would be a full mulch on half of the areas by the end of the month and we would install rock also by the end of the next month. A lot of the areas that you see highlighted in pink are areas that the mulch generally washes away. That is why we are proposing rocks.
Mr. Costello: Eventually this would result in a pretty big cost savings, right?

Ms. Wells: Right. After the three years we would realize that $9,000 because it would drop off the contract.
Mr. Bryant: Most of the areas we are looking at are flat areas, around the pavilion, the tennis courts, the English garden. Along the Boulevard there is a slight slope, but the grass is thick enough that it pretty much holds it in place. If you wanted to hold off on those and only wanted to do the English garden, the tennis courts, and the pavilion you could. We could dress up the others in the fall. The rock that we are looking at would be the front entrance, both sides, and pretty much everything around the clubhouse. Right now you have $13,500 annually. $4,500 would remain mulch and that $9,000 would pay for the rock over three years. At the end of that three years the $9,000 comes out of the contract.
Mr. Realmuto: The fourth year the $9,000 would drop of the contract, inflation aside. That sounds like a good investment to me. I would like to thank Yellowstone for working with us to present that option and make it available. I want to take a second to thank Yellowstone. I want folks in the East and the Lake Wales residents to know that from my understanding Yellowstone has done a fantastic job for us and has a great working relationship with both our management and Christine and we are very happy with them. I wanted to put that on the record. Thank you, Dana.

On MOTION by Mr. Realmuto, seconded by Mr. Costello, with all in favor, Installing Rock in Landscaping Bed Areas, was approved.

Ms. Wells: That’s all I have. I want to thank my staff also; they have done a great job going above and beyond lately. Jared and Matt are busy pretty much all the time. Sheila and Caroline are doing well, and the residents are really happy.
Mr. Plummer: Thank you for what you do and your entire staff for what they all day.
It is greatly appreciated.

Operations Manager
Mr. Fisher: In your agenda you have the Operations Manager report. As I do every month I rode around with Applied Aquatic and checked the ponds and CDD property. The

water level is really low in the ponds, which is good because they are coming up on a rainy season. What is even better is algae presence is low. Typically, it is more visible in water decline, so that is a positive. I want the Board to know that staff really tries hard to keep work in house. We’ve been able to do that a lot more with Jared on staff. He is great. He took on the responsibility to replace the pump to the front fountain. It works great now. We also painted the base of the fountain to give it a fresh look. Approved a couple meetings ago was the two walkways by the tennis court and bocce court. As you can see in the pictures MJ Landscaping did a fantastic job on that. We’ve gotten a lot of compliments on that addition. We are still completing pressure washing projects as we have time. As Christine mentioned, next on the list is the curbing at the gate house. We will take on that task in the next few days.
Mr. Realmuto: I would like to thank you Matt and Jared for keeping up on the maintenance of the facilities. The new improvements that you included pictures of look great. I have a quick question. You note that Millers Central Air remounted the motor in the A/C unit supplying the restaurant kitchen. I’m glad they were able to do that because we don’t want them to be without A/C. My question, is that a permanent fix or does that eventually need to be made more permanent?
Mr. Fisher: We had the supervisor of maintenance come out from Millers, and he ordered a new bracket that he is going to leave with us in case there is a failure in the future. He said he doesn’t think it will be needed. He said it was a permanent fix that he took care of.
Mr. Realmuto: That is good to know. My other request is that we start looking at other items that might be in need of maintenance between now and the end of the year roughly. The kinds of things I’m thinking of, one in particular, is the stop lines. We recently had many of them repainted. Some that we didn’t have repainted are almost completely gone now, for example the intersection at Dunmore and Mulligan Drive. There are others that are in need of repainted as well. This might involve engineering, but it does fall under maintenance if you could manage that. I think it needs to be done sooner rather than later, keeping in mind this is the rainy season.
Mr. Fisher: We did talk about that and I’m still looking at the appropriate products for that. I was going to get with Alan to go over a couple of the painting products and

make sure we are going down the right path there. I don’t see why it’s something we can’t do.
Mr. Realmuto: Add that to your report if the Supervisors are in agreement and keep us informed of the status of that please.
Mr. Fisher: Got it. Thank you.

District Manager’s Report
Ms. Burns: I have a couple items for the Board. The first is that your mailed notices for the proposed assessment increase are going out today or tomorrow. Residents will start to receive those in the mail this week. If you get questions from residents on them, feel free to refer them to my office. We would be happy to discuss that with any residents if they have any questions. The only other thing I have, we have not yet received a response regarding the tax-exempt application that we submitted for the restaurant. Generally, it comes by the time we get the trim notice deadline which is usually early July. I would anticipate it would be in the next couple of weeks.

TENTH ORDER OF BUSINESS	Financial Report
Combined Balance Sheet
Capital Projects Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
Approval of Check Run Summary
Ms. Burns: Financials are included in your package for review. There is no action necessary on them. I would be happy to answer any questions that anybody might have. We are more than fully collected on our assessments for the current year. The reason we are more than fully collected is if people don’t take advantage of the early payment discounts sometimes we get a few extra funds. Are there any questions?
Mr. Realmuto: No questions. I do want to point out that we continue to draw on the Capital Reserves to fund the restaurant deficits. So, we can expect that to be lower. In fact, if I get the energy I may do something similar to the restaurant spreadsheet with the reports that we get from the CDD basically to give us year to date actuals.
Mr. Krumrie: Jill, on the Capital Projects Reserve fund we have the golf course transfer of $115,000. We’ve already made that transfer but yet we show a prorate budget

being $67,000. When you try to compare the top of the budget versus the prorated budget, they don’t always come out very good.
Ms. Burns: I can have Sharon adjust that going forward.
Mr. Krumrie: Does the Board find it useful that we show all the cash receipts? Mr. Costello: I would think that just a total would work.
Mr. Realmuto: The summary at the top is the most useful. I don’t know that we need the individual breakdown.
Ms. Burns: That may have been a request from a previous Board because that is not something we generally do include. We are happy to take those out and not include the backup unless a Supervisor requests it. We have approval of the check register as the last item under my section. The total for the general fund was $123,539.44. The Capital Projects fund was $10,567.95 and these are through today, June 21.
Mr. Realmuto: I don’t have any questions, mostly because they were all addressed prior to the meeting by Christine. I want Supervisors to know that I do go through this with a fine-tooth comb and get questions answered.
Mr. Plummer: I appreciate that you go through that Steve. To have somebody doing that is great.

On MOTION by Mr. Realmuto, seconded by Mr. Krumrie, with all in favor, the Check Run Summary, was approved.

ELEVENTH ORDER OF BUSINESS	Public Comments
Mr. Plummer: Are there any public comments?
Ms. Burns: I did have one person that sent a comment into me but got my email address wrong and when they went to forward it to Bob they didn’t actually forward the message. I believe his name was George Rogers, if you are on the line we did not receive the comment you tried to send in. You are welcome to raise your hand and give that comment now. Seeing none, are there any comments from the public attending the meeting?
Resident (Stan Williams): Taking the CDD merger off the agenda at the joint meeting, I am truly disappointed in that. I understand why you did it. I understand it is a

moot point since our CDD decided with no discussion at all to take ourselves out of it. I was remiss in not addressing that with them. There was another item consuming my thoughts at the time and I didn’t do that. I want to go back to the reason that this whole thing came forward. It was that we had several hundred residents petition for a review of one Board. At the last joint meeting, I thought there was a consensus by both Boards to at least have some discussion on what could be possible, what the statutes were, those kinds of things and we would bring those findings to the next joint meeting to discuss. Again, without any discussion that was just dismissed by the CDD II Board. Again, I understand why it doesn’t make sense for you now to go forward if they don’t even want to discuss it. However, I do think it’s disrespectful to the petitioners not to at least have it on the agenda if anyone wanted to come forward and talk. Or at least hear some things that might have already been discovered by the attorneys. I’m just disappointed it was taken off the agenda.
Mr. Plummer: Thank you Stan. Are there any other comments? Hearing none,

TWELTH ORDER OF BUSINESS	Supervisor Requests / Supervisor
Open Discussion
Mr. Plummer: Supervisor’s request or Supervisor open discussion. Hearing none, I will ask for a motion to adjourn.

THIRTEENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Howison, seconded by Mr. Realmuto, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

SECTION V

SECTION B

Ashton Tap and Grill June 2021 Financials
Revenue:
35 Day Month (per Metz 4-4-5 week fiscal calendar)
Revenue declined to $1920 per day (a drop from May of $295 or $2065 per week):
Weekly sales were relatively consistent, but Week 5 was strongest week at $2129 per day.
Revenue for week 4 was the slowest at $1776 per day
There were no significant holidays to drive sales this month.
Catering saw a solid increase for the month at $8664
Check Average shows high at $16.08 versus May of $15.11.
Register system is polling automatically to our CTUIT accounting system.
Need to verify why the weekly sheet is not matching up on all days.
Catering is normally charged through our POS and then manually removed.

Food Cost:
1. Food cost climbed to 35.2% when adjusted for $217.50 in miscellaneous costs that were classified as miscellaneous, but are food and beverage costs (prior month adjusted was 38.9%)

Labor:
Overall labor dropped to 59.2% versus 62.9% in May.
Overall labor for Jan-May was 65.1% of sales, but did include some opening costs.
Overtime dropped significantly to $578 compared to $1621 last month even though we had an additional week.
Direct Expenses:
Unusual costs:
Repairs $1425.96 (894.70 was classified as service charges)
Miscellaneous (paid through Petty Cash):
Band charges (entertainment) - $1500 (note: $1000 of this was paid out for events in May)
Bernie Little (beer purchase) $217.50 (reflected on food cost explanation)
The following are past due amounts that were paid through corporate office in June:
Alsco Linen $1943.82 (primarily January and March invoices)
Luis Wohl	$1938.23 Pre opening expenses for smallwares that arrived late and were not paid on original run in Dec / Jan

Notes:
Overall charge of $18,573 represents $3714 per week (down from prior month of $4817 per week). Without the overdue amounts invoice would have been Overall charge of $13,690 or
$2738 per week which is in line with annual projection even though it is in slower period.
We have begun to work on advertising to outside areas so hope for additional sales opportunities.

Week 1
5/23-5/29	Week 2
5/30-6/5	Week 3
6/6-6/12	Week 4
6/13-6/19	Week 5
6/20-6/26	PERIOD	BUDG	T	VARIANCE
B/(W)	PERIOD
PRIOR YEA	
R	VARIANCE
B/(W)	
SALES																
RETAIL	$13,272	98.2%	$12,657	82.6%	$13,941	88.0%	$12,432	76.4%	$14,903	100.0%	$67,205	88.6%	$84,263	80.1%	($17,057)	(20.2%)	$0	0.0%	$67,205	0.0%	
CATERING	$240	1.8%	$2,669	17.4%	$1,910	12.1%	$3,844	23.6%	$0	0.0%	$8,664	11.4%	$20,875	19.9%	($12,211)	(58.5%)	$0	0.0%	$8,664	0.0%	
BOARD	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
FLEX	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
SUMMER	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
PROGRAM	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
OTHER	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
TOTAL SALES	$13,512 100.0%	$15,327 100.0%	$15,851 100.0%	$16,276 100.0%	$14,903 100.0%	$75,869	100.0%	$105,138	100.0%	($29,268)	(27.8%)	$0	0.0%	$75,869	0.0%	
COST OF SALES																
Dry Grocery	$579	0.0%	$575	0.0%	$474	0.0%	$434	0.0%	$722	0.0%	$2,784	0.0%	$4,469	0.0%	$1,685	37.7%	$0	0.0%	($2,784)	0.0%	
Bakery	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$298	0.0%	$298	100.0%	$0	0.0%	$0	0.0%	
Dairy	$474	0.0%	$414	0.0%	$263	0.0%	$391	0.0%	$50	0.0%	$1,593	0.0%	$3,277	0.0%	$1,685	51.4%	$0	0.0%	($1,593)	0.0%	
Produce	$736	0.0%	$661	0.0%	$371	0.0%	$428	0.0%	$377	0.0%	$2,573	0.0%	$3,277	0.0%	$705	21.5%	$0	0.0%	($2,573)	0.0%	
Grocery	$706	0.0%	$761	0.0%	$577	0.0%	$731	0.0%	$508	0.0%	$3,284	0.0%	$4,469	0.0%	$1,185	26.5%	$0	0.0%	($3,284)	0.0%	
Protein	$2,285	0.0%	$2,058	0.0%	$1,634	0.0%	$1,781	0.0%	$3,536	0.0%	$11,294	0.0%	$10,428	0.0%	($867)	(8.3%)	$0	0.0%	($11,294)	0.0%	
Beverages	$790	0.0%	($389)	0.0%	$480	0.0%	$420	0.0%	($408)	0.0%	$893	0.0%	$2,086	0.0%	$1,193	57.2%	$0	0.0%	($893)	0.0%	
Misc. Cost	$0	0.0%	$1,977	0.0%	$188	0.0%	$0	0.0%	$1,885	0.0%	$4,050	0.0%	$1,490	0.0%	($2,561)	(171.9%)	$0	0.0%	($4,050)	0.0%	
Vending Supplies	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
C-Store Merchandise	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
TOTAL COST OF SALES	$5,569	41.2%	$6,057	39.5%	$3,988	25.2%	$4,185	25.7%	$6,671	44.8%	$26,470	34.9%	$29,793	28.3%	$3,323	11.2%	$0	0.0%	($26,470)	0.0%	
GROSS PROFIT	$7,943	58.8%	$9,270	60.5%	$11,863	74.8%	$12,091	74.3%	$8,232	55.2%	$49,399	65.1%	$75,344	71.7%	($25,945)	(34.4%)	$0	0.0%	$49,399	0.0%	
PAYROLL																
LABOR																
MANAGEMENT	$2,596	19.2%	$2,596	16.9%	$2,596	16.4%	$2,596	16.0%	$2,596	17.4%	$12,981	17.1%	$14,639	13.9%	$1,659	11.3%	$0	0.0%	($12,981)	0.0%	
HOURLY	$4,823	35.7%	$3,857	25.2%	$4,063	25.6%	$4,752	29.2%	$3,504	23.5%	$21,000	27.7%	$34,405	32.7%	$13,405	39.0%	$0	0.0%	($21,000)	0.0%	
HOURLY DRIVERS	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
OVERTIME	$81	0.6%	$216	1.4%	$99	0.6%	$167	1.0%	$14	0.1%	$578	0.8%	$0	0.0%	($578)	0.0%	$0	0.0%	($578)	0.0%	
VAC/SICK/HOL	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$4,119	3.9%	$4,119	100.0%	$0	0.0%	$0	0.0%	
CONTRACT	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
BONUS	$67	0.5%	$67	0.4%	$67	0.4%	$67	0.4%	$67	0.5%	$337	0.4%	$732	0.7%	$395	54.0%	$0	0.0%	($337)	0.0%	
TOTAL LABOR	$7,568	56.0%	$6,737	44.0%	$6,826	43.1%	$7,583	46.6%	$6,182	41.5%	$34,895	46.0%	$53,896	51.3%	$19,001	35.3%	$0	0.0%	($34,895)	0.0%	
	TAX & FRINGE																
	TAX & FRINGE	$2,172	16.1%	$1,940	12.7%	$1,964	12.4%	$2,176	13.4%	$1,784	12.0%	$10,037	13.2%	$15,398	14.6%	$5,361	34.8%	$0	0.0%	($10,037)	0.0%	
	TOTAL TAX & FRINGE	$2,172	16.1%	$1,940	12.7%	$1,964	12.4%	$2,176	13.4%	$1,784	12.0%	$10,037	13.2%	$15,398	14.7%	$5,361	34.8%	$0	0.0%	($10,037)	0.0%	
TOTAL PAYROLL	$9,741	72.1%	$8,676	56.6%	$8,790	55.5%	$9,759	60.0%	$7,966	53.5%	$44,932	59.2%	$69,294	65.9%	$24,362	35.2%	$0	0.0%	($44,932)	0.0%	
AFTER PRIME COSTS	($1,797)	(13.3%	$593	3.9%	$3,073	19.4%	$2,332	14.3%	$266	1.8%	$4,467	5.9%	$6,051	5.8%	($1,583)	(26.2%)	$0	0.0%	$4,467	0.0%	

Week 1	Week 2	Week 3	Week 4	Week 5	PERIOD
5/23-5/29	5/30-6/5	6/6-6/12	6/13-6/19	6/20-6/26	BUDG	T	VARIANCE
B/(W)	PERIOD
PRIOR YEA	
R	VARIANCE
B/(W)	
CONT. EXPENSES																				
TELEPHONE/UTILITIES	$0	0.0%	$65	0.4%	$0	0.0%	$0	0.0%	$0	0.0%	$65	0.1%	$0	0.0%	($65)	0.0%	$0	0.0%	($65)	0.0%	
MENUS & PRINTING	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$733	0.7%	$733 100.0%	$0	0.0%	$0	0.0%	
LAUNDRY	$2,248	16.6%	$601	3.9%	$242	1.5%	$222	1.4%	$0	0.0%	$3,314	4.4%	$1,341	1.3%	($1,974) (147.2%)	$0	0.0%	($3,314)	0.0%	
OFFICE SUPPLIES	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$337	0.3%	$337 100.0%	$0	0.0%	$0	0.0%	
UNIFORMS	$411	3.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$411	0.5%	$333	0.3%	($78) (23.3%)	$0	0.0%	($411)	0.0%	
EQUIPMENT/SUPPLIES	$360	2.7%	$74	0.5%	$25	0.2%	$81	0.5%	$125	0.8%	$665	0.9%	$0	0.0%	($665)	0.0%	$0	0.0%	($665)	0.0%	
JANITORIAL/HAZARDOU	$109	0.8%	$128	0.8%	$140	0.9%	$85	0.5%	$226	1.5%	$687	0.9%	$1,051	1.0%	$365 34.7%	$0	0.0%	($687)	0.0%	
DISPOSABLES	$430	3.2%	$377	2.5%	$363	2.3%	$411	2.5%	$282	1.9%	$1,862	2.5%	$2,143	2.0%	$281 13.1%	$0	0.0%	($1,862)	0.0%	
REPAIRS	$0	0.0%	$0	0.0%	$531	3.4%	$0	0.0%	$0	0.0%	$531	0.7%	$667	0.6%	$135 20.3%	$0	0.0%	($531)	0.0%	
AUTO EXPENSE	$0	0.0%	$16	0.1%	$0	0.0%	$0	0.0%	$0	0.0%	$16	0.0%	$200	0.2%	$184 92.2%	$0	0.0%	($16)	0.0%	
SERVICE CONTRACTS	$0	0.0%	$41	0.3%	$895	5.6%	$100	0.6%	$0	0.0%	$1,035	1.4%	$167	0.2%	($868) (521.0%)	$0	0.0%	($1,035)	0.0%	
CONTRIBUTIONS	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
TRAVEL AND LODGING	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$250	1.7%	$250	0.3%	$333	0.3%	$83 25.0%	$0	0.0%	($250)	0.0%	
EQUIPMENT RENTAL	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$250	0.2%	$250 100.0%	$0	0.0%	$0	0.0%	
EMPLOYEE RECRUIT	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$108	0.1%	$108 100.0%	$0	0.0%	$0	0.0%	
MISC EXPENSE	$0	0.0%	$0	0.0%	$1,748	11.0%	$750	4.6%	$0	0.0%	$2,498	3.3%	$0	0.0%	($2,498)	0.0%	$0	0.0%	($2,498)	0.0%	
POSTAGE	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
DUES & SUBS	$0	0.0%	$0	0.0%	$0	0.0%	$159	1.0%	$0	0.0%	$159	0.2%	$0	0.0%	($159)	0.0%	$0	0.0%	($159)	0.0%	
CREDIT CARD	$436	3.2%	$434	2.8%	$504	3.2%	$442	2.7%	$465	3.1%	$2,280	3.0%	$4,206	4.0%	$1,925 45.8%	$0	0.0%	($2,280)	0.0%	
OVER / SHORT	$15	0.1%	$0	0.0%	$0	0.0%	$41	0.3%	$18	0.1%	$74	0.1%	$0	0.0%	($74)	0.0%	$0	0.0%	($74)	0.0%	
REFUSE/PEST	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
MARKETING/ADV/DECO	$0	0.0%	$0	0.0%	$0	0.0%	$48	0.3%	$48	0.3%	$95	0.1%	$500	0.5%	$405 81.0%	$0	0.0%	($95)	0.0%	
TOTAL CONT.	$4,008	29.7%	$1,735	11.3%	$4,449	28.1%	$2,338	14.4%	$1,413	9.5%	$13,943	18.4%	$12,369	11.8%	($1,574) (12.7%)	$0	0.0%	($13,943)	0.0%	
EXPENSES																				
PACE	($5,805)	(43.0%	($1,142)	(7.5%)	($1,376)	(8.7%)	($6)	0.0%	($1,147)	(7.7%)	($9,476)	(12.5%)	($6,318)	(6.0%)	($3,158) 50.0%	$0	0.0%	($9,476)	0.0%	
NON-CONT EXPENSE																				
Rent	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
CAM	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
LEASES	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
TECHNOLOGY	$50	0.4%	$50	0.3%	$50	0.3%	$50	0.3%	$546	3.7%	$744	1.0%	$0	0.0%	($744)	0.0%	$0	0.0%	($744)	0.0%	
DEPRECIATION	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
GENERAL INSURANCE	$106	0.8%	$110	0.7%	$125	0.8%	$108	0.7%	$133	0.9%	$582	0.8%	$652	0.6%	$70 10.7%	$0	0.0%	($582)	0.0%	
LICENSE/PERMITS/TAX	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$454	0.4%	$454 100.0%	$0	0.0%	$0	0.0%	
DEFERRED CONTRACT	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
COMM / PROFIT	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
ROYALTIES/NAT'L ADV	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
OPENING EXP	$0	0.0%	$0	0.0%	$1,938	12.2%	$0	0.0%	$0	0.0%	$1,938	2.6%	$0	0.0%	($1,938)	0.0%	$0	0.0%	($1,938)	0.0%	
INTEREST EXP	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	$0	0.0%	
TOTAL NON-CONT	$156	1.2%	$159	1.0%	$2,112	13.3%	$158	1.0%	$679	4.6%	$3,265	4.3%	$1,106	1.1%	($2,159) (195.3%)	$0	0.0%	($3,265)	0.0%	
EXPENSE																				
INCOME BEFORE FEES	($5,961)	(44.1%	($1,301)	(8.5%)	($3,489)	(22.0%	($164)	(1.0%)	($1,826)	(12.3%	($12,740)	(16.8%)	($7,424)	(7.1%)	($5,317) 71.6%	$0	0.0%	($12,740)	0.0%	
OTHER FEES																				
Mgmnt/Admin Fees	$1,167	8.6%	$1,167	7.6%	$1,167	7.4%	$1,167	7.2%	$1,167	7.8%	$5,833	7.7%	$6,667	6.3%	$833 12.5%	$0	0.0%	($5,833)	0.0%	
TOTAL OTHER FEES	$1,167	8.6%	$1,167	7.6%	$1,167	7.4%	$1,167	7.2%	$1,167	7.8%	$5,833	7.7%	$6,667	6.3%	$833 12.5%	$0	0.0%	($5,833)	0.0%	
NET INCOME	($7,127)	(52.8%	($2,468)	(16.1%	($4,655)	(29.4%	($1,331)	(8.2%)	($2,992)	(20.1%	($18,574)	(24.5%)	($14,090)	(13.4%)	($4,483) 31.8%	$0	0.0%	($18,574)	0.0%	

Invoice # 20770621	
			June-21	

Invoice Date:	

7/8/2021	
Billed to :		Due Date:	7/18/2021	
Lake Ashton				
4141 Lake Ashton Club Dr.		 	Total Amount Due	
Lake Wales, FL 33859		$	18,573.85	
Service Dates : 05/23/2021 to 06/26/2021	
Monthly Culinary Management Charges	

Purchases:				
 Food			$	26,470.26 		
 Disposables			$	1,862.32 		
 Equipment			$	664.66 		
Cleaning		$	686.82		
Other Operating Expenses	$	13,411.82		
			$	43,095.88	
Labor:				
 Management Payroll & Benefits		$	17,312.56 		
 Base Payroll (Hourly)		$	21,577.62 		
Base Taxes/Fringes		$	6,041.73		
Contract Labor (Other)		$	-		
			$	44,931.91	
Fees, Investments & Adjustments:	
 Management/Administrative  Costs		$	5,833.35 		
 Service Contract		$	-			
General Liability Insurance	$	581.94		
Depreciation/Amortization	$	-		
			$	6,415.29	
Sales Credit				
 Retail Sales			$	(67,205.12)		
 Catering			$	(8,664.11)		
House Account		$	-		
Other Catering Sales		$	-		
			$	(75,869.23)	
		Total	$	18,573.85	

 Please remit to:		
Thank you for your business	
Metz Culinary Management		
Attn: Accounts Recievable		
2 Woodland Drive		
Dallas, PA 18612		
(800) 675-2499		

SECTION C

Item will be provided by Supervisor Realmuto

SECTION VI

S ECTION A

We need 2 – 8-foot sections to cover the sidewalk from the west parking lot to the dressing room by the Cinema.

The handrails are $472.10 each.
The total would be $944.20.

The color would be Charcoal Bronze

Date	Estimate #	
5/6/2021	221	

Name / Address

Christina Wells Lake Ashton CDD
4141 Ashton Club Drive Lake Wales, FL 33859

	Project	
	4141 Ashton Club D...	
Description	Qty	Rate	Total	
Fabrication and construction of concrete ramp on left entrance of patio to pool deck. Requires removal of metal gate and pavers. Framing for new ramp with concrete pour rated at 3500 psi, with rebar construction. Concrete completed to a light broom finish then stucco finish and painted. Installation of new galvanized railing painted black.
Fabrication and installation of new aluminum gate at entrance of new ramp to pool deck from restaurant patio. New gate fabricated to fit opening with larger gate of 44 inches.		5,295.00

1,065.00	5,295.00

1,065.00	
Thank you for your business.		Total			
$6,360.00	

Date	Estimate #	
7/7/2021	650	

Name / Address

Christina Wells Lake Ashton CDD
4141 Ashton Club Drive Lake Wales, FL 33859

	Project	
	4141 Ashton Club D...	
Description	Qty	Rate	Total	
Purchase and install new handicap door opener system for back side door of Lake Ashton Clubhouse per email sent on Wednesday
06-30-21 at 9:30 am. Installation will cover one door at this location with to open to press buttons, to hydraulic door openers. This is a low energy ADA Swing door operator with stainless handicap push buttons. Includes materials and labor for installation. Will require electrical circuit brought to door location for operation.
Does not include any electrical installation or repairs. Estimate valid for only 90 days.		945.00	945.00	
Thank you for your business.		Total		
$945.00	

01 July,2021
Stanley Access Technologies, LLC is pleased to provide you a quotation to Furnish and Install the following:

1 ea. STANLEY M-Force Swing Door Operator-Single Door

Net Price: $2,538.00

Add/Deduct as Required:
ALTERNATE OPTIONS:
PAINTED WHITE HEADER FINISH;ADD $200 EACH FOR A POWDER COATED WHITE HEADER FINISH. TOUCHLESS SWITCH ACTIVATION
ADD: $250 EA. TOUCHLESS SWITCH FOR HARDWIRED OR WIRELESS TOUCHLESS SWITCH OPERATION.BASE BID IS STANDARD WIRELESS PUSH PLATES.

SAFETY SENSORS

LOW ENERGY 156.19 OPERATION-safety sensor options
We (SAT) recommend increasing the safety on all low energy 156.19 Magic Force door operators

ADD : $800 ea.Single door./$1300 ea. pair,Stanley Swing-Guard LE Sensor to a M- Force Low-energy swing door application, push side only. These sensors are mounted on the push side of the doors only keeping the doors open until the user has cleared the swing path of the door and re-opens the door if another person approaches from the push side.

OR

FULL ENERGY 156.10 OPERATION-safety sensor options
Add: $1300 ea.Single door./$2000 ea. pair ,Safety sensor system,Full energy 156.10. Door mounted safety sensors will be mounted on both sides of each door leaf . These sensors will keep the door open or closed until the user has cleared the swing path of the door and re-open the doors if somebody is in the swing path of the door from both sides of the doors.

Scope of Work:
FURNISH AND INSTALL

AUTOMATIC SWING DOOR OPERATOR -(1) EXTERIOR ALUMINUM DOORS-EAST ENTRANCE

(1)	STANLEY M-FORCE HEAVY DUTY AUTOMATIC SINGLE DOOR OPERATOR, 156.19 LOW ENERGY OPERATION,CLEAR ANODIZED HEADER SIZED FOR A SINGLE DOOR,HEADER WILL BE MOUNTED ON THE PUSH SIDE OF THE DOOR WITH A PUSH OUT ARM, WE ARE ONLY AUTOMATING THE LH OUT DOOR OF THE PAIR. (2)SURFACED MOUNTED WIRELESS 4.5" SQUARE PUSH PLATES FOR ACTIVATION .ON/OFF HEADER MOUNTED TOGGLE CONTROL SWITCH.
1 YEAR PARTS AND LABOR WARRANTY.

**PANIC HARDWARE MUST BE DOGGED DOWN- DOOR MUST BE FREE SWINGING**

Lead Time/Warranty:

Lead Time: Current equipment lead time is 3-4 weeks from receipt of order and approved dimensions. Equipment is furnished and installed during normal business hours, (8:00AM to 4:30PM, Mon-Fri).

Warranty:1 year parts and labor. During normal business hours Mon-Fri 8:00AM to 4:30PM.
Exclusions:
Painting, patching & flooring work.
Preparation of rough opening.
Doors, frames & associated hardware.
120 volts AC to inside auto door header 5 amp min.
Back boxes & low voltage wiring from any control to inside auto door header.
Radio receivers.
Guide rails.
Subcontractor for storefront work.
After hours premium labor.
Structural support / wood blocking for swing headers.
Permits & inspections by others.
Cleaning and protection of installed material.

Conditions: Acceptance of this Quotation by purchaser shall constitute an order and is a contract for the purchase of the items & services described herein. The terms of this contract are as follows: Payment by purchaser to Stanley is “Net 30 days”, subject only to contract termination by Stanley in the event of an adverse credit decision by Stanley’s Credit Department. Payment is not contingent upon purchaser’s receipt of moneys from owner or any other source. Purchaser acknowledges that the goods which are the subject of this contract are not returnable and will typically be custom fabricated by Stanley. Unless specifically set forth in this quotation, prevailing wages and specific workforce requirements are excluded. The following shall represent events of default by purchaser in the terms of this contract: non-payment in accordance with the terms set out herein, cancellation of this order by purchaser or refusal by purchaser or its agent to accept delivery of the goods from Stanley. In the event of default by purchaser, purchaser agrees to pay Stanley the contract price for all work completed by Stanley to the date of default or cancellation as well as all of Stanley’s costs and expenses incurred in enforcing the terms of this contract including, but not limited to a reasonable attorney’s fee, collection and court costs. This contract shall be governed by the laws of the State of Connecticut, which state shall have exclusive jurisdiction. Except for purchaser’s payment obligations, neither party shall be liable for any failure under this agreement due to acts of nature, acts, regulations or laws of any government; riot, strike, or labor dispute; destruction of product facilities and materials by fire, earthquake or storm; failure of public utilities or common carriers; or any other causes beyond the reasonable control of the affected party. Unless accepted by purchaser, this quotation shall expire ninety days from the date hereof. Sales tax is not included in this Quotation.

This document is a contract. I affirm that I have authority to sign this contract and this is my acceptance of this Quotation as well as my authorization to proceed with the above stated work at the price of $ 	, plus applicable sales tax.

Signature: 	Title:  	

Name (print): 	Date:  	

Ref# 	

SECTION VII

S ECTION A

Item will be provided by Supervisor Realmuto

S ECTION 8

EXTENSION TO LANDSCAPE/GROUNDS MAINTENANCE SERVICES AGREEMENT
(Lake Ashton CDD)

THIS EXTENSION TO LANDSCAPE/GROUNDS MAINTENANCE SERVICES
AGREEMENT (the "Extension''), dated October 1 2020, is made by and between LAKE ASHTON CO:Ml\.flJNITY DEVELOPMENT DISTRICT, a Florida community development district (the ''Owner"), and YELLOWSTONE LANDSCAPE-SOUTHEAST, LLC, a Florida limited liability company (the "Contractor") as successor-in-interest to Austin Outdoor, LLC.

WHEREAS, the Owner and the Contractor are parties to that certain Landscape/Grounds Maintenance Services Agreement (the "Agreement''), dated July 8, 2011, as amended and extended from time to time, relating to the provision of landscape maintenance services for property owned and/or operated by the Lake Ashton Community Development District located in Polk County, Florida, as such services are more particularly descn"bed therein; and

WHEREAS, Owner and Contractor have determined it to be in the best interest of both the Owner and Contractor to extend of the term of the Agreement for an additional twelve (12) month period; and

WHEREAS, upon the written agreement of both Owner· and Contractor, the parties hereto desire to memorialize their agreement that the term of the Agreement should be extended for ·an additional twelve (12) month period so that the Agreement shall remain in effect 1D1til September 30, 2021.

NOW, THEREFORE, in consideration of the mutual benefits to be realized by the parties upon the execution hereof and other good and valuable consideration, the receipt and sufficiency of which is acknowledged, the parties hereto agree as follows:

That the foregoing recitals are	correct and are hereby incorporated by reference as terms.
That the Agreement is in full force and effect.
That, the term of the Agreement shall continue for an additional period of twelve (12) months until September 30, 2021, UDless terminated sooner in accordance with the terms of the Agreement The new termination date of the Agreement shall be September 30, 2021.
That, for the ren:udning term, Owner shall pay Contractor in the amount of
$185,300.00, which shall be paid in equal monthly payments ofSlS,441.67.

That, in order to facilitate execution of this Extension, this Extension may be executed in as many counterparts as may be requjred and it sball not be neoessary that the signature of, or on behalf ot each party appear on each counterpart; it shall be
sufficient that the signature of, or on behalf ot each party appear on one or more of
such comrte.tparts. All counterparts shall collectively constitute a single agreement.

Lake Ash1x>n Communil;y Dcvclopment District	t
Landscaping/ Ground Services Extension (202 2021)

That, except as specifically modified and/or amended herein, all provisions of the
Agreement shall remain in full force and effect.

That, regardless of the date of execution of this Extension by the parties hereto, this
Extension shall be deemed effective as of October 1, 2020.

IN WITNESS WHEREOF, the parties hereto have caused tbis Extension of Landscape/Grounds Maintenance Services Agreement to be executed on their behalf by duly authorized representatives as of the date first set forth above.

Attest:

LAKE ASHTON COMMUNITY DEVELOPMENT DISTRICT,
a Florida community development district
\By..y1t,l'.di(	/J1--  /!, 
Print ;1,/rt!IAEL tO. {]S7BL-o Cbainnanl\riet>=Chainn&.d Board of Supervisois

YELLOWSTONE LANDSCAPE­
SO0THEAST, LLC, a Florida limited
liability company

l.	

Witness
   ' ( A l.A	v\J e,u_;, vvJ	V \	
\0neerJt4 'ye;r.o1c
1/ p..ubP

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

Print: Michael Wilding
Title: Branch Manager

Lake Ashton Community Dcvelopincm District.	2
LandscapiDg / Gnnmd Services :&tensioD (2020-2021)

EXTENSION TO LANDSCAPE/GROUNDS MAINTENANCE SERVICES AGREEMENT
(Lake Ashton CDD)

THIS EXTENSION TO LANDSCAPE/GROUNDS MAINTENANCE SERVICES
AGREEMENT (the "Extension;, dated October 1, 2020, is made by and between LAKE ASHTON COMMUNITY DEVELOPMENT DISTRICT, a Florida community development district (the "Owner''), and YELLOWSTONE LANDSCAPE-SOUTHEAST, LLC, a Florida limited liability company (the ''Contractor") as successor-in-interest to Austin Outdoor, LLC.

WHEREAS, the Owner and the Contractor are parties to that certain Landscape/Grounds Maintenance Services Agreement (the "Agreement''), dated July 8, 2011, as amended and extended from time to tim relating to the provision of landscape maintenance services for property owned and/or operated by the Lake Ashton Community Development District located in Polle County, Florida, as such services are more particularly described therein; and

WHEREAS, Own.er and Contractor have determined it to be in the best interest of both the Owner and Contractor to extend of the term of the Agreement for an additional twelve (12) month period; and

WHEREAS, upon the written agreement of both Owner and Contractor, the parties hereto desire to memorialize their agreement that the term of the Agreement should be extended for an additional twelve (12) month period so that the Agreement shall remain in effect until September 30, 2021.

NOW, THEREFORE, in consideration of the mutual benefits to be realized by the parties upon the execution hereof and other good and valuable consideration, the receipt and sufficiency of which is acknowledged, the parties hereto agree as follows:

That the foregoing recitals are true, correct and are hereby incorporated by reference
asteons.
That the Agreement is in full force and effect.
That, the tean of the Agreement shall continue for an additional period of twelve (12) months until September 30, 2021, uuless terminated sooner in accordance with the terms of the Agreement. The new termination date of the Agreement shall be September 30, 2021.
That, for the remaining term, Owner shall pay Contractor in the amount of
$185,300.00, which shallbe paid in equal monthly payments ofSlS,441.67.
5		That, in order to facilitate execution of this Extension, this Extension may be executed in as many counterparts as may be required and it shall not be necessary that
the signature ot or on behalf ot each party appear on each counteq,art;  it shall be
sufficient that the signature o	or on behalf of, each party appear on one or more of such counterparts. All counterparts shall collectively constitute a single agreement
Lake Ashton Community Development District	1
Landscaping / Ground Services Extaision (2020-2021)

That, except as specifically modified and/or amended herein, all provisions of the
Agreement shall remain :infull force and effect

That., regardless of the date of execution of this Extension by the parties hereto, this Extension shall be deemed effective as of October l, 2020.

IN WITNESS WHEREOF, the parties hereto have caused this Extension of Landscape/Grotmds Maintenance Services Agreement to be executed on their behalf by duly authorized representatives as of the date first set forth above.

Attest:

LAKE ASHTON COMMUNITY DEVELOPl\,fENT DISTRICT,
a ¢da community development district

By:

/, 

.	.

Print: M,e.ll'1-£L (J). {k.,.. u.o
Board of Supervisors

? C\: '\..	µ	e..	vVl	-._-·1

YELLOWSTONE LANDSCAPE­
SOUTBEAST, LLC, a Florida limited liability company

R	-		By:

f_ w-

Witness

Lake Ashton Community Development Dis1rict
Landscaping / Ground Services Extension (2020-2021)

------------
Print Michael Wilding
Title: Branch Manager

2

EXHIBIT A

SCOPE OF SERVICES/PROJECT MANUAL

STANDARD LEVEL PERFORMANCE SPECIFICATIONS

This exhibit sets for the performance specifications and scope of services to be provided by the Contractor for the Owner under the above-referenced Landscape Management Contract. Any work performed in addition to these specific services will be invoiced separately as described within this document under "Additional Services".

LANDSCAPE MAINTENANCE PROGRAM

Turf Specifications

Mowing

Frequency is determined by the type of turf being serviced and mowing and will be adjusted to coincide with the dramatically different growth rates of the seasons, with the objective of maintaining a consistent, healthy appearance of the turf. Scheduled cuts missed due to inclement weather will be made up as soon as possible.

St. Augustine Turf will be cut (52) times per year with a rotary type mower.
Bahia Turf will be cut (52) times per year with a rotary type mower. High profile areas are mowed (2) times weekly during peak growing season.

Mower blades must be kept sharp at all times to prevent the tearing of grass blades.
Various mowing patterns will be employed to insure the even distribution of clippings and to prevent ruts in the turf caused by mowers. Grass clippings will be left on the lawn to restore nutrients, unless excess clippings create and unsightly appearance.
Turf will be cut to a desirable height with no more than 1/3 of leaf blade removed during each mowing. This practice enhances good health and vigor of the turf.

St. Augustine Turf will be cut to a mowing height of 3 ½ - 4 ½ inches.
Bahia Turf will be cut to a mowing height of 2 ½ - 3 inches.

Edging

Contractor will neatly edge and trim around all plant beds,
. curbs, streets, trees, and buildings, etc. to maintain the shape and configuration of all planting beds.
Edging equipment will be equipped with manufacturer's guards to deflect hazardous debris.
All walks will be blown after edging to maintain a clean, well groomed appearance.
All grass runners will be removed after edging to maintain mulch areas free of weeds or encroaching grass.
"Hard edging" and clean up shall be performed in conjunction with turf mowing at a frequency of (52) times per year, with high profile areas cut (2) times weekly during peak growing season.

Trimming

Areas mutually agreed to be inaccessible to mowing machinery will be maintained with sting trimmers, hand weeding or chemical means, as environmental conditions permit.
"Soft edging" and clean up of bed area shall be performed
(60) hours per week- 60,557 linear feet oflake banks, walls, etc.
String trimming will be performed as needed up to (52) times per year where applicable.

Debris Removal

Prior to mowing, each area will be patrolled for trash and other debris to clean area and reduce risk of flying debris. This excludes area of excessive trash around dumpsters, dock areas (e.g. Styrofoam peanuts) and construction sites.
Removal of all landscape debris generated on the property during landscape maintenance, including but not limited to blowing off front entrance drives, sidewalks and areas around the clubhouse is the sole responsibility of the Contractor, at no additional expense to the Owner.
Trash and other debris on Thompson Nursery Road and all common areas of the community will be removed by the Contractor, at no additional expense to the Owner.
Trash cans located at the tennis courts, pavilion, shuffleboard courts, and around the Clubhouse are to dumped by the Contractor daily.
All drains must shoveled and clear of any debris at all times.

The perimeters of all the lakes and retention ponds are to be free of trash at all times, all trash in or around the lakes and retention, ponds must be removed by the Contractor and disposed of accordingly.
The Contractor must hire an active certified Weed Control Contractor to perform weed control around the lake and ponds.

Fertilizer

Turf will be fertilized appropriatly in accordance with the type using a premium turf fertilizer containing minor elements. Various rations of Nitrogen, Phosphorus, and Potassium (NPK) will be utilized for different growing seasons and environmental condit1ons.
All sidewalks, roads, curbs, and patios will be swept clean of any granular fertilizer after application to minimize staining.

Insect, Disease and Weed Control

Treatment of turf area for turf damaging insect infestation or disease and weed control will be the responsibility of the Contractor.
All products will be applied as directed by manufacturer and all State and Federal Regulations will be strictly followed.
The Contractor must possess an active certified Pest Control License issued through the Florida Department of Agriculture and Consumer Services. Only trained applicators will apply agricultural chemicals.
Access to a water source on Owner's property must be provided for use in spray applications.

Plant Material

Shrubs

All pruning and thinning will be performed (26) times per year to retain intended shape and function of the plant material, using proper horticultural techniques. Shrubs will be trimmed with a slight slope from bottom to top, which allows for proper fullness of foliage at all levels of plant material.
Any plant material obstructing pedestrian or automobile traffic, and damaged plants, will be pruned as needed.

Clippings are to be removed by Contractor following prumng.

Tree Maintenance

Medium Trees (10-20 feet)-will be cleared of sprouts from trunk (2) times per year. "Lifting" of limbs up to 10 feet above the ground is included.
All work on Large Trees (including Palm Trees) will be done as specified in section F.
The Contractor will maintain staking and guying of new trees; re-staking of trees due to extreme weather is provided as a separate, billable service.

Edging and Trimming

Groundcovers will be confined to plant bed areas by manual or chemical means, as environmental conditions permit.
"Weed eating" type edging will not be used around trees.

Insect, Disease and Weed Control

Plants will be treated chemically as required to effectively control insect infestation and disease as environmental and horticultural conditions permit (52) times per year. In the case of extraordinary disease or pests that do not respond to standard chemical treatments (such as Asian Scale [cycad aulacaspis scale] infestations on Sago Palms), the Contractor will consult with the Owner and offer suggestions regarding best course of action.
Open ground in plant beds will be treated by manual or chemical means to control weed pressure, as environmental, horticultural and weather conditions permit.
The Contractor will maintain an application log and have MSDS sheets available for each product used on the Owner's property.
The Owner must provide access to a suitable water source on their property for use by the Contractor in spray applications.

Fertilization

Shrubs and ground cover will be fertilized (2) times per year utilizing a product with a recommended analysis (example 8- 10-10) and containing a balanced minor nutrient package. The Nitrogen source will typically consist of a minimum of

50% slow-release product. Fertilization typically occurs in spring and fall, according to envirpnmental conditions.
Trees will be fertilized utilizing a balanced tree fertilizer at recommend rates according to the size of the trees; Trees (excluding Tropical Palms) will be fertilized utilizing a balanced tree fertilizer at recommended rates according to the size of the trees; Trees (excluding Tropical Palms) will be fertilized (1) time per year in spring. Fertilization of Tropical Palms will occur (3) times per year.
Annual flowers will be fertilized (2) times per month.

Irrigation

The Contractor will inspect the performance of the Owner's sprinkler system once per month, with additional inspections in the summer months. This inspection will include sprinkler heads, timer mechanism, and each zone. In addition, the system will be inspected visually for hot spots and line breaks with additional visit to the property.
Irrigation rotors and spray nozzles will be kept free of grass and unobstructed by other plant material to ensure proper performance.
Minor nozzle adjustments and cleaning and timer adjustments will be performed with no additional charge.
Contractor will promptly inform the Owner of any system malfunction or deficiencies.
Upon Owner's approval and billed accordingly, installation of irrigations systems.
Repairs for items such as head replacement, broken lines, pumps or timers will be performed upon Owner's approval and billed accordingly. In the event that a problem arises to the system that could result in additional damage occurring or threat to safety, the Contractor will immediately make the necessary repairs and then contact the Owner.

Annuals

Annual flowers and beds will be changed two (2) times per year with selected varieties best suited to the seasonal and environmental conditions at the ideal spacing for the plant varieties chosen. Fungicides and insecticides will be applied as needed to maintain healthy planting beds.
Annual flowers and existing beds will be redesigned and expanded for each season; future beds will be designed and built as needed.
All soils are to be roto-tilled to a depth of (4) inches after removing and prior to installing new flowers.

-	Annual mix soil will be replenished (2) times per month.

Annual flower beds will be serviced (52) times per year to remove flowers that are fading or dead ("deadheatling"), trimmed and hand weeded to prolong blooming time and improve the general appearance of the plant. Any damaged or dead flowers should be replaced.
"Flower Saver Plus" (or a comparable product), which contains beneficial soil micro-organisms and rich organic soil nutrients, will be incorporated in the annual flower planting soil at the time of each flower change. Supplemental top-dressing with a controlled-release fertilizer and/or soluble liquid fertilizer (such as Peters 20-20-20) will be applied to enhance flowering and plant vigor.
Hand water flowerpots and non-irrigated areas (1) time per week.

Mulching

Mulch will be replaced to a depth of 2 to 3 inches (2) times per year. If appearance needs to be freshened between replenishments, this can be accomplished with a simple light raking.

Large Trees & Palm Pruning

Large Trees (over 10 feet in height)

All trees are to be maintained in their natural shapes. Trees will be pruned in a manner to select and develop permanent scaffold branches that are smaller in diameter than the trunk or branch; eliminate narrow "V" shaped forks that lack strength; to reduce toppling and wind damage by thinning out crowns; to maintain growth within the space limitations and to balance the crown with roots.
All major pruning will be done under the direction of a certified arborist.
The Contractor shall include one Class II pruning for general clean up of all hardwood trees over 25 feet in the fall or winter.

Palm Trees
Only brown or broken fronds will be removed at time of prunmg.
Pruning frequency will be as follo'"ws:

Standard Palms, including Sables and Washington Palms, will be pruned (4) times per year.

Fig

-		Tropical Palms, including Queen, Royal and Coconut Palms, will be pruned (4) times per year.

Perimeter Wall
There is approximately 4,560 line;r feet of Creeping Fig ("Fig") that travels east and west along the Lake Ashton Golf Club perimeter wall that faces Thompson Nursery Road.. The Contractor will trim the Fig four (4) times annually.

Clubhouse

a.		The Contractor should have the Creeping Fig along the Clubhouse	trimmed, at a minimum of four (4) times per year.

Estate Wall

a.	The Contractor should have the Creeping Fig along the Estate Phase Wall	trimmed, at a minimum of four (4) times per year.

ADDITIONAL SERVICES

The Contractor will provide routine services (such as irrigation repair and plant material replacement), special services and/or landscape enhancements over and above the Contract Specifications with written approval from and authorized management representative of the Owner.
In the event of a freeze, the Contractor will provide protective covering for all landscaping at no additional cost to the Owner.
The Contractor will provide monthly service to the landscape fountains located at the entrance of Lake Ashton Golf Club and the Lake Ashton Clubhouse. The two fountains should be drained and cleaned monthly, or as needed. The fountain's pumps should be checked and repaired as necessary. The fountain located at the entrance of the Clubhouse will be free of chlorine products as not to destroy the plants surrounding the fountain.

PERSONNEL

The Contractor will provide all labor, transportation and supervision necessary to perform the work described herein.
Field personnel will be equipped with all necessary supplies, tools, parts and equipment and trained to perform work in a safe manner.
Personnel will be licensed for all applicable maintenance functions, including any pesticide applications, as required by law

Personnel will wear clean uniform shirts of consistent design and color, in order that they may be recognized as personnel of Lake Ashton Golf Club while on site.
The Contractor recognizes that its personnel are perceived as representatives of the Owner while on the Owner's property and, as such, will conduct themselves in an efficient, well-mannered, well-groomed and workmanlike manner at all times.
Any damage caused by the Contractor personnel shall be repaired promptly at no cost to Owner.
All work performed by the Contractor will be coordinated with the Owner to minimize disruption and to maximize safety to people and vehicular traffic on the property.

CONTRACTOR'S VEHICLES AND EQUIPMENT

Contractor service vehicles must be well maintained and clean in appearance. Vehicles must be property licensed and tagged, and operated only by licensed personnel.
All Contractor vehicles must be operating in a safe and courteous manner while on Owner's property. Pedestrians have the right-of-way, and service vehicles are expected to yield.
All trailers, storage facilities, and maintenance equipment must be in good condition and present a clean and neat appearance.
Tools and equipment must be properly suited for their purpose and used in a safe manner utilizing the appropriate safety gear when necessary.
Vehicles shall not park within streets or right-of-way at anytime during operations and only park in designated areas provided by the Owner.

LIABILITY INSURANCE

Contractor shall, throughout the performance of its Services pursuant to this Agreement, maintain:

Occurrence basis comprehensive general liability insurance (including a broad form contractual coverage) and automobile liability insurance, with minimum limits of $2,000,000.00 respectively, protecting it and Owner from claims for bodily injury (including death) and property damage which may arise from or in connection with the performance of Contactor' s Services under the Agreement or from or out of any act or omission of Contractor, its officers, directors, agents, and employees.

TERMINATION

Anything in this Agreement to the contrary notwithstanding, Owner shall, at its sole discretion and without cause, have the right to- suspend or terminate this Agreement upon thirty (30) days prior written notice to Contractor. In the event of termination, Owner's sole obligation and liability to Contractor, if any, shall be

to pay to Contractor that portion of the fee earned by it through the date of termination.

If the Contractor should become insolvent, file any bankruptcy proceedings, make a general assignment for the benefit of creditors, suffer or allow appointment of a receiver, refuse, fail or be unable to make prompt payment to Subcontractors, disregard applicable laws, ordinances, governmental orders or regulations or the instructions of the Owner, or if the Contractor should otherwise be guilty of a violation of, or in default under, any provisions of the Contract, then the Owner may, without prejudice to any other right or remedy available to the Owner and after giving the Contractor and its surety, if any, seven (7) days written notice, terminate the Contract and the employment of the Contractor. In  addition, without terminating this Contract as a whole, the Owner may, under any of the circumstances set forth above, terminate any portion of this Contract (by reducing, in such manner the Owner deems appropriate, the Scope of the Service to be performed by the Contractor) and complete the portion of this Contract so terminated in such manner as the Owner may deem expedient.

Contractor shall, at its sole discretion and without cause, have the right to suspend or terminate this Agreement upon ninety (90) days prior written notice to Owner. In the event of termination, Owner's sole obligation and liability to Contractor, if any, shall be to pay to Contractor that portion of the fee earned by it through the date of termination.

BASIS FOR COMPENSATION AND PAYMENT

The Contractor shall be compensated for rendered services set forth herein at such time the Lake Ashton Community Development District receives revenues from the Polk County Tax Collector's Department. There is potential the Contractor may be required to carry three to four months of invoices and receipts for services rendered within the Lake Ashton Community Development District.

ADDITIONAL PROVISIONS

Property inspections will be conducted weekly by an authorized Contractor representative. Contractor will document and correct and landscape maintenance deficiencies that are identified within one week, or provide a status update for work requiring a longer period to accomplish.
Contractor will provide the Owner with a contact list for use in case of emergencies and will have personnel on call after regular business hours to respond accordingly.
Contractor will be proactive in identifying landscape site conditions that affect long-term plant health and vigor and will advise Owner accordingly.
At Owner's expense, the Contractor will identify and replace deficient sod or plants.

At Owner's expense, the Contractor will paint/repaint all control structures on the project site.
While working within the boundaries of the Lake Ashton community, Contractor
shall not display its company name and/or logo.

END OF SCOPE

EXHIBITB

WORK AUTHORIZATION FORM

Work Authorization Contract No. 2008-100
Contract No. 2008-100
Date:

Budget Code: CDD

Work Authorization No. 04WA-- - -	---

To: 	(CompanyName)

Pursuant  to  the  Landscape/Grounds Maintenance Agreement dated 	the Contractor agrees to perform the services described below for a fixed fee to be computed in the manner set out below or in accordance with Article 5 of the Agreement.

Description of Work Authorization services:

Bill to: District

The following is/are applicable to this Work Authorization as marked:

 		A. As a result of this Work Authorization, the Contractor shall be compensated a fee in the amount of
$ 	_

 	B. Contractor shall proceed immediately with this Work Authorization on a time and material basis in accordance with the contract Documents. Time and material tickets should be submitted daily to the Program Manager.

 		C. Contractor shall proceed immediately with this Work Authorization on a unit price basis in accordance with the Contract Documents.
The total amount of this Work Authorization shall be full and complete consideration to the Contractor for performance of the services set forth above and the Contractor hereby waives any and all claims arising out of or related to the services covered by this Work Authorization.

Contractor shall commence the aforesaid authorized services upon the execution hereof and shall perform the same in accordance with the terms and conditions of the Agreement which remain in full force and effect.

This Work Authorization represents the entire and integrated agreement between the parties, and supersedes all prior negotiations and qualifications, for these authorized services; but this Work Authorization and the services contemplated herein is, except as otherwise specifically provided herein, subject to all the terms and conditions of the Agreement including without limitation, those concerning payment.

Accepted and Agreed by Contractor:

Company Name

By	For Owner:

Lake Ashton Community Development District

Date	By	Date

Date	By	Date	

By		
		
For Review  and Approval (if applicable):	""	
	
District Manager: GMS	
By	Date

Date		
Completed by:			

EXHIBIT C GENERAL RELEASE

The undersigned, for and in consideration of the payment of the sum of$ 	, paid by Lake Ashton Community Development District, (hereinafter referred to as Owner), receipt of which is hereby acknowledged as complete compensation for performance of Contract Number  	,does hereby fully and completely discharge and release the Owner, its agents, employees, consultants, officers, directors, successors and assigns, the District Manager, and the District Engineer from any and all debts, accounts, promises, damages, liens, encumbrances, causes of action, suits, bonds, liabilities, judgements, claims and demands whatsoever, in law or in equity, which the undersigned ever had, now has or might hereafter have on account of labor performed, material furnished or services rendered, directly or indirectly, for the contract between the parties dated 	(the Contract). The undersigned here certifies that all material, men, suppliers, subcontractors or others furnishing labor, goods, supplies or materials in connection with the Contract have been fully paid and satisfied and hereby agrees to hold harmless and indemnify Owner from any such claims, liens, demands, judgments, causes of action, suits or other liabilities which Owner/Engineer may incur as a result of any such non-payment or other dispute. The undersigned further agrees that in the event Owner is required, in its sole discretion, to enforce this release or the Contract in court proceedings or otherwise, then Owner shall be allowed to recover reasonable attorneys fees and costs incurred, whether incurred at trial, on appeal or in alternative dispute resolution.

Witnesses:	Contractor:

Authorized Signature

STATE OF FLORIDA
COUNTY OF  	

The	foregoing	instrument	was		acknowledged	before	me	this	_	day	of 2008, by  				,who is personally known/ produced identification.

Notary Public
State of Florida at Large My Commission Expires:

SECTION D

Lake Ashton Community Development District

ANNUAL FINANCIAL REPORT

September 30, 2020

Lake Ashton Community Development District ANNUAL FINANCIAL REPORT
September 30, 2020 TABLE OF CONTENTS
Page Number

REPORT OF INDEPENDENT AUDITORS	1-2
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-8
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – Governmental Funds	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	15
Notes to Financial Statements	16-28
INDEPENDENT AUDITOR'S 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	29-30
MANAGEMENT LETTER	31-32
INDEPENDENT ACCOUNTANT’S REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	33

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Lake Ashton Community Development District Polk County, Florida

Report on the Financial Statements

We have audited the accompanying financial statements of Lake Ashton Community Development District as of and for the year ended September 30, 2020, and the related notes to 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.

Auditor’s Responsibility

Our responsibility is to express an opinion 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 Accounting 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 auditor’s 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 opinion.

- 1 -

To the Board of Supervisors
Lake Ashton Community Development District

Opinion

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 Lake Ashton Community Development District, as of September 30, 2020, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in conformity 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 Discussion and Analysis 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 a report dated June 21, 2021 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts. The purpose  of that report is 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 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 Lake Ashton Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 21, 2021
- 2 -

Management’s discussion and analysis of Lake Ashton Community Development District (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.

OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District’s financial position and results of operations. The Fund financial statements present financial information for the District’s major funds. The Notes to financial statements provide additional information concerning the District’s finances.

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities  and the change in net position. Governmental activities are primarily supported by special assessments.

The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Assets, liabilities, and net position are reported for all Governmental activities.

The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government and debt service.

Fund financial statements present financial information for governmental funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances – budget and actual is provided for the District’s General Fund. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District’s financial standing. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District,  including capital assets, are reported in the statement of net position. All liabilities, including principal outstanding on bonds are included. In the statement of activities, transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as general obligation bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, reconciliation is provided from the fund financial statements to the government-wide financial statements.

Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets and long-term debt are some of the items included in the notes to financial statements.

Financial Highlights

The following are the highlights of financial activity for the year ended September 30, 2020.

The District’s total assets exceeded total liabilities by $9,907,804 (net position).
Restricted net position was $110,846, and unrestricted net position was $604,466.

Governmental activities revenues totaled $2,681,166 while governmental activities expenses totaled $3,014,977.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes.

	Net Position	

Governmental Activities	
		 	2020		2019	
Current assets		$	928,988	$	830,893	
Restricted assets		431,391	459,856	
Capital assets		 	13,185,522	 	13,792,027 	
Total Assets		 	14,545,901	 	15,082,776 	
Current liabilities		728,253	441,932	
Non-current liabilities		 	3,909,844	 	4,399,229 	
Total Liabilities		 	4,638,097	 	4,841,161 	
Net investment in capital assets		9,192,492	9,152,798	
Net position - restricted		110,846	359,024	
Net position - unrestricted		 	604,466	 	729,793 	
Total Net Position		  $  9,907,804	 $ 10,241,615 	

The increase in current assets is related to the increase investments in the Capital Projects Fund in the current year.

The increase in current liabilities is payables in the Capital Projects Fund related to projects and land purchases in the current year.

The decrease in non-current liabilities is mainly related to the principal payment made in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District (Continued)

The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes.

Program Revenues

Change In Net Position

 	Governmental  Activities	

 	2020	 	2019	

Charges for services	$ 2,651,057	$	2,546,431	
Operating contribution	8,000	-	
Miscellaneous revenues	11,975	-	
Investment earnings	 	10,134 	 	24,747 	
Total Revenues	 	2,681,166 	 	2,571,178 	

Expenses			
General government	399,879	310,416	
Physical environment	889,032	819,498	
Culture/recreation	1,522,492	1,580,602	
Interest and other charges	 	203,574 	 	221,969 	
Total Expenses	 	3,014,977 	 	2,932,485 	
Change in Net Position	(333,811)	(361,307)	
Net Position - Beginning of Year	    10,241,615 	 	10,602,922 	
Net Position - End of Year	  $ 9,907,804 	  $ 10,241,615 	

General Revenues

The increase in charges for services is related to a budgeted increase in special assessments in the current year.

The increase in general government is related to increased engineering fees related to the flood at the bowling alley and the golf course land acquisition in the current year.

The increase in physical environment is related to certain major repair and maintenance projects in the current year.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets as of September 30, 2020 and 2019.
Governmental Activities
 	Description			2020		2019	
Land		$	2,692,929		$	2,462,929	
Infrastructure		22,045,230		22,035,321	
Equipment		707,197		707,197	
Accumulated depreciation		 	(12,259,834)		 	(11,413,420)	
Total Capital Assets		  $	13,185,522 		  $	13,792,027 	

Current year activity consisted of additions to land of $230,000 and infrastructure of $9,909 and depreciation of $846,414.

General Fund Budgetary Highlights

Budgeted expenditures exceeded actual expenditures primarily because legal fees and utilities expenditures were less than anticipated.

The September 30, 2020 budget was amended for increased engineering fees, legal fees and maintenance expenditures that were higher than originally anticipated.

Debt Management

Governmental Activities debt includes the following:

In March 2015, the District issued $5,115,000 Capital Improvement Revenue Refunding Bonds, Series 2015A-1 and $720,000 Capital Improvement Revenue Refunding Bonds, Series 2015A-2. The Bonds were issued to refund the Capital Improvement Revenue Bonds, Series 2001A, Capital Improvement Revenue Bonds, Series 2003A, and Capital Improvement Revenue Bonds, Series 2005A. The balance outstanding at September 30, 2020 was $4,065,000.

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Economic Factors and Next Year’s Budget

Lake Ashton Community Development District does not expect any economic factors to have a significant effect on the financial position or results of operations of the District in fiscal year 2021.

Request for Information

The financial report is designed to provide a general overview of Lake Ashton Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Lake Ashton Community Development District, Governmental Management Services, 219 Livingston Street, Orlando, Florida 32801.

ASSETS	
Current Assets	
Cash	
Investments	
Due from other governments	
Prepaid expenses	
Deposits	
Total Current Assets	
Non-Current Assets	
Restricted Assets	
Investments	
Capital Assets, Not Being Depreciated	
Land	
Capital Assets, Being Depreciated	
Infrastructure	
Equipment	
Accumulated depreciation	
Total Non-Current Assets	
Total Assets	

LIABILITIES	
Current Liabilities	
Accounts payable	
Contracts payable	
Retainage payable	
Due to other governments	
Unearned revenues	
Deposits payable	
Accrued interest	
Bonds payable, current	
Total Current Liabilities	
Non-Current Liabilities	
Bonds payable, net	
Total Liabilities	

NET POSITION	
Net investment in capital assets	
Restricted for debt service	
Unrestricted	
Total Net Position	

See accompanying notes to financial statements.

Governmental Activities

$	62,058	
805,076	
2,953	
43,176	
 	15,725 	
 	928,988 	

431,391

2,692,929

22,045,230	
707,197	
 	(12,259,834)	
 	13,616,913 	
 	14,545,901 	

76,610	
101,479	
17,574	
115,352	
18,075	
4,475	
84,688	
 	310,000 	
 	728,253 	

 	3,909,844 	
 	4,638,097 	

9,192,492	
110,846	
 	604,466 	
  $	9,907,804 	

Net (Expense)	
Revenues and	
Changes in	
m Revenues	Net Position	
Operating
Grants and	Governmental Contributions		Activities	

Progra

Functions/Programs	Expenses

$	(399,879)	
$	381,245	
$	-	
$	(18,634)	
(889,032)	56,199	8,000	(824,833)	
(1,522,492)	1,612,265	-	89,773	
 	(203,574)	 	601,348 	 	- 	 	397,774 	
  $	(3,014,977)	  $ 2,651,057 	  $	8,000 	(355,920)	

Governmental Activities General government Physical environment Culture/recreation
Interest and other charges Total Governmental Activities

Charges for Services

 

General Revenues	
Miscellaneous revenues	
Investment income	
Total General Revenues	

11,975	
 	10,134 	
 	22,109 	

Change in Net Position	(333,811)	
Net Position - October 1, 2019	 	10,241,615 	
Net Position - September 30, 2020	  $	9,907,804 	

Lake Ashton Community Development District BALANCE SHEET –
GOVERNMENTAL FUNDS
September 30, 2020

Total	
Governmental	
 	Funds		

ASSETS	
Cash	
Investments	
Due from other funds	
Due from other governments	
Prepaid expenses	
Deposits	
Restricted assets	
Cash and investments, at fair value	
Total Assets	

$	62,058	
805,076	
9,669	
2,953	
43,176	
15,725	

-		431,391		-		431,391	
$	271,235		$	432,016		$	666,797		$	1,370,048	

$	45,529	$	-	$	16,529	
178,533	-	626,543	
1,669	-	8,000	
2,328	625	-	
43,176	-	-	
-	-	15,725	

 	General	 Debt Service Capital Projects

LIABILITIES AND FUND BALANCES	
LIABILITIES	
Accounts payable	
Contracts payable	
Retainage payable	
Due to other funds	
Due to other governments	
Deposits payable	
Unearned revenues	
Total Liabilities	

$	76,610		$	-		$	-		$	76,610	
-		-		101,479		101,479	
-		-		17,574		17,574	
-		9,669		-		9,669	
352		-		115,000		115,352	
4,475		-		-		4,475	
18,075		-		-		18,075	
99,512		9,669		234,053		343,234	

FUND BALANCES	
Nonspendable-prepaid expenses	
Restricted:	
Debt service	
Assigned-operating reserves	
Assigned-capital projects reserve	
Total Fund Balances	
Total Liabilities and Fund Balances	

43,176	-	-	43,176

-	422,347	
128,547	-	
 	- 	- 	43	
 	171,723 	422,347 	43	
  $	271,235     $	432,016     $	66	

422,347	
128,547	
 	432,744 	
 	1,026,814 	
  $	1,370,048 	

-
- 2,744 
2,744 
6,797 

Lake Ashton Community Development District RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES
TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2020

Total Governmental Fund Balances

Amounts reported for governmental activities in the Statement of Net Position	
are different because:	

Long-term liabilities, including bonds payable, $(4,065,000), net of bond	
premium, net, $154,844, are not due and payable in the current period	
and therefore, are not reported at the fund level.	

$	1,026,814

Capital assets, land, $2,692,929, infrastructure, $22,045,230 and equipment,	
$707,197, net of accumulated depreciation, $(12,259,834), used in	
governmental activities are not current financial resources and therefore,	
are not reported at the fund level.	

13,185,522

(4,219,844)

Accrued interest expense for long-term debt is not a current financial use	
and therefore, is not reported at the governmental fund level.	

 	(84,688)

Net Position of Governmental Activities	 $	9,907,804 

Lake Ashton Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
For the Period Ended September 30, 2020

Revenues	
Special assessments	
Charges for services	
Developer contributions	
Miscellaneous revenues	
Investment income	
Total Revenues	

$ 1,728,544	$	601,348	$	-	
321,165	-	-	
-	-	8,000	
11,975	-	-	
 	5,918 	 	246 	 	3,970 	
 	2,067,602 	 	601,594 	 	11,970 	

$	2,329,892	
321,165	
8,000	
11,975	
 	10,134 	
 	2,681,166 	

Expenditures	
Current	
General government	
Physical environment	
Culture/recreation	
Capital outlay	
Debt service	
Principal	
Interest	
Total Expenditures	

399,879	
58,945	
1,354,204	
115,000	

-	-	
-	255,451	
-	-	
-	124,909	

399,879	
314,396	
1,354,204	
239,909	

Total	
Governmental	
 	Funds		

 	General	 Debt Service Capital Projects

-	
 	- 	
 	1,928,028 	

410,000	
 	221,500 	
 	631,500 	

-	
 	- 	
 	380,360 	

410,000	
 	221,500 	
 	2,939,888 	

Excess of revenues over/(under)	
expenditures	

 	139,574 	(29,906) 	(368,390) 	(258,722)

Other Financing Sources/(Uses)	
Insurance proceeds	
Transfers in	
Transfers out	
Total Other Financing Sources/(Uses)	

103,490	
-	
 	(515,291)	
 	(411,801)	

-	
-	
 	- 	
 	- 	

-	103,490	
515,291	515,291	
 	-     		(515,291)	
 	515,291     		103,490 	

146,901	(155,232)	

Net Change in Fund Balances	(272,227)	(29,906)

Fund Balances - October 1, 2019	 	443,950 	452,253 	285,843 	1,182,046 

Fund Balances - September 30, 2020

   $	171,723 

   $	422,347 

   $	432,744 

  $	1,026,814 

   

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2020

Net Change in Fund Balances - Total Governmental Funds	$

Amounts reported for governmental activities in the Statement of Activities are	
different because:	

Repayment of bond principal is an expenditure in the governmental funds,	
but the repayment reduces long-term liabilities in the Statement of Net Position.	

Bond premium does not current resources and therefore, is amortized over the	
life of the bonds as interest expense at the government-wide level. This is the	
current year amortization.	

(155,232)

Governmental funds report capital outlays as expenditures. However, in the		
Statement of Activities, the cost of those assets is allocated over their		
estimated useful lives as depreciation. This is the amount capital outlay, $239,909	
was exceeded by depreciation, $(846,414) in the current period.	(606,505)	

410,000

9,385

At the fund level interest is recognized when due. At the government-wide level	
interest is accrued on outstanding debt. This is the current year accrual.	

 	8,541 

Change in Net Position of Governmental Activities	 $	(333,811)

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL – GENERAL FUND
For the Period Ended September 30, 2020

Revenues	
Special assessments	
Charges for services	
Miscellaneous revenues	
Investment income	
Total Revenues	
Expenditures	
Current	
General government	
Physical Environment	
Culture/recreation	
Capital outlay	
Total Expenditures	

$1,719,338	
262,000	
5,000	
 	1,000 	
    1,987,338 	

$1,719,338	
329,235	
5,000	
 	1,000 	
    2,054,573 	

$1,728,544	
321,165	
11,975	
 	5,918 	
    2,067,602 	

$	9,206	
(8,070)	
6,975	
 	4,918 	
 	13,029 	

Variance with	
Final Budget	
Positive	
(Negative)	

Original	
Budget	

Final	
Budget	

Actual

262,960	
53,340	
1,320,572	
 	- 	
    1,636,872 	

492,123	
76,345	
1,388,199	
 	- 	
    1,956,667 	

399,879	
58,945	
1,354,204	
 	115,000 	
    1,928,028 	

92,244	
17,400	
33,995	
 	(115,000)	
 	28,639 	

Excess of revenues over/(under)	
expenditures	

 	350,466	 	97,906	 	139,574	 	(41,668)

Total Other Financing Sources/(Uses)	
Insurance proceeds	
Transfers out	
Total Other Financing Sources/(Uses)	

-	
 	(515,292)	
 	(515,292)	

103,490	
 	(515,292)	
 	(411,802)	

103,490	
 	(515,291)	
 	(411,801)	

-	
 	(1)	
 	(1)	

Net Change in Fund Balances	(164,826)	(313,896)	(272,227)	41,669	
Fund Balances - October 1, 2019	 	164,826 	 	313,896 	 	443,950 	 	130,054 	
Fund Balances - September 30, 2020	   $	- 	   $	- 	  $ 171,723 	   $	171,723 	

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of Lake Ashton Community Development District (the “District”) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.

Reporting Entity

The District was established on August 15, 2000, as Lake Myrtle Community Development District pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"), by Ordinance No. 2000-11 of the City Commissioners of Lake Wales, as a Community Development District. The name was changed to Lake Ashton Community Development District on February 12, 2001. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing district roads, landscaping, and other basic infrastructure projects within or outside the boundaries of the Lake Ashton Community Development District. The District is governed by a five member Board of Supervisors. The District operates within the criteria established by Chapter 190.

As required by GAAP, these financial statements present the Lake Ashton Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.

Based upon the application of the above-mentioned criteria as set forth in Governmental Accounting Standards the District has identified no component units.

Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:

Government-wide financial statements

Fund financial statements

Notes to financial statements

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

Government-wide Financial Statements

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government- wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.

Governmental activities are supported by developer contributions.  Program revenues are netted with program expenses in the statement of activities to present the net cost of each program.

Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.

Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.

Fund Financial Statements

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self- balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

2. Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds
The District reports fund balance according to Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.

The District has various policies governing the fund balance classifications.

Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.

Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation.

Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.

Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.

Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon 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. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.

Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”.

Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources  and uses of “available spendable resources” during a period.

Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources are expended, rather than as fund assets. The proceeds of long- term debt are recorded as an other financing source rather than as a fund liability.

Debt service expenditures are recorded only when payment is due.

Basis of Presentation

Governmental Major Funds

General Fund – The General Fund is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation (Continued)

Governmental Major Funds (Continued)

Debt Service Fund – The Debt Service Fund accounts for debt service requirements to retire the Capital Improvement Revenue Refunding Bonds.

Capital Projects Fund – The Capital Projects Fund accounts for the acquisition and construction of infrastructure improvements located within the boundaries of the District.

Non-current Governmental Assets/Liabilities

GASB Statement 34 requires that non-current governmental assets, such as construction in progress, and non-current governmental liabilities, such as general obligation bonds be reported in the governmental activities column in the government-wide Statement of Net Position.

Assets, Liabilities, and Net Position or Equity

Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool  is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.

The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:

Direct obligations of the United States Treasury;

The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;

Interest-bearing time deposits or savings accounts in authorized qualified public depositories;

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Assets, Liabilities, and Net Position or Equity (Continued)
Cash and Investments (Continued)
4. Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency.
Cash and investments include time deposits, certificates of deposit, money market funds, and all highly liquid debt instruments with original maturities of three months or less.
Restricted Assets
Certain net position of the District are classified as restricted assets on the Statement of Net Position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted net position, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.
Capital Assets
Capital assets, which include land, infrastructure and equipment, are reported in the governmental activities column.
The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. The valuation basis for  all assets is historical cost.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.

Major outlays for capital assets and improvements are capitalized as projects are constructed.
Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows:

Equipment	10 years
Buildings and Infrastructure	20-30 years
Bond Discounts

Bond discounts associated with the issuance of bonds are amortized over the life of the bonds using the straight-line method of accounting.

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
4. Assets, Liabilities, and Net Position or Equity (Continued)
Budgets
Budgets are prepared and adopted after public hearings for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds. As a result, deficits in the budget columns of the accompanying financial statements may occur.
NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS
1.  Explanation of Differences Between the Governmental Fund Balance Sheet and  the Government-wide Statement of Net Position
“Total fund balances” of the District’s governmental funds, $1,026,814, differs from “net position” of governmental activities, $9,907,804, reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the governmental fund balance sheet. The effect of the differences is illustrated below:
Capital related items
When capital assets (land, infrastructure and equipment that are to be used in governmental activities) are purchased or constructed, the cost of those assets is reported as expenditures in governmental funds. However, the Statement of Net  Position included those capital assets among the assets of the District as a whole.

Land	$	2,692,929	
Infrastructure	22,045,230	
Equipment	707,197	
Accumulated depreciation	   (12,259,834)	
Total	$ 13,185,522	
Long-term debt transactions
Long-term liabilities applicable to the District’s governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities (both current and long-term) are reported in the Statement of Net Position. Balances at September 30, 2020 were:
Bonds payable	$ (4,065,000)
Bond premium, net	 	(154,844)
Bonds payable, net	$ (4,219,844)

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)

Explanation of Differences Between the Governmental Fund  Balance  Sheet  and the Government-wide Statement of Net Position (Continued)

Accrued interest

Accrued liabilities in the Statement of Net Position differ from the amount reported in governmental funds due to the accrued interest on bonds.

Accrued interest	$	(84,688)

Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities

The “net change in fund balances” for government funds, $(155,232), differs from the “change in net position” for governmental activities, $(333,811), reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated below:

Capital related items

When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds.  However, in the Statement of Activities, the costs of those assets  is allocated over their estimated useful lives and reported as depreciation. As a result, fund balances decrease by the amount of financial resources expended, whereas net position decrease by the amount of depreciation charged for the year.

Capital outlay	$	239,909
Depreciation	 	(846,414)
Total	$	(606,505)

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)

2. Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities (Continued)

Long-term debt transactions

When long-term debt is issued for governmental activities, the resources obtained are recognized as an other financing source at the fund level. At the government-wide level, however, the new debt increases non-current liabilities. Also, interest is recognized when due at the fund level, but is accrued at the government-wide level.

Principal payments	$	410,000	
Amortization of bond discount	$	9,385	
Accrued interest	$	8,541	
NOTE C – CASH AND INVESTMENTS		
All deposits are held in qualified public depositories balance sheet as cash and investments.	and are included on the accompanying	
Custodial Credit Risk – Deposits		

Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk, however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2020, the District's bank balance was $67,795 and the carrying value was $62,058. Exposure to custodial credit risk was as follows. The District maintains all deposits in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.

Investments

As of September 30, 2020, the District had the following investments and maturities:

 	Investment		  Maturity Date 	   Fair Value 	
U S Bank Money Market Fund	N/A	$	431,391	
Local Govt Surplus Prime Fund	48 Days*	 	805,076 	
Total		  $ 1,236,467 	

*Weighted average maturity

NOTE C – CASH AND INVESTMENTS (CONTINUED)
Investments (Continued)
The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.
Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that use the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.
Based on the criteria in the preceding paragraph, the investments in managed money market mutual funds are Level 1 assets.
Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Credit Risk
The District's investments in treasury funds, commercial paper, and government loans are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. The Local Government Surplus Funds Trust is an authorized investment under Section 218.415, Florida Statutes. The District's investments in the state investment pool and government loans are limited by state statutory requirements and bond compliance. The District had monies invested with the Local Government Surplus Funds Trust Fund, at September 30, 2020. This fund met the requirements of a "2-7a like pool" as defined in Government Accounting Standards Board, Statement 31. As of September 30, 2020, the District's investment in SBA Local Government Surplus Funds was rated AAAm by Standard & Poor's. The District’s investment in U S Bank Money Market was unrated.

Concentration of Credit Risk

The District places no limit on the amount it may invest in any one fund. The investments in Local Government Surplus Funds, Florida Prime represent 65% of the District’s total investments and U S Bank Money Market represent 35% of the District’s total investments.

The types of deposits and investments and their level of risk exposure as of September 30, 2020 were typical of these items during the fiscal year then ended.

NOTE D – CAPITAL ASSETS

Capital Asset activity for the year ended September 30, 2020 was as follows:

Governmental Activities:
Capital assets, not depreciated:

Balance	Balance
October 1,	September 30,
 	2019	 	Additions	 	Deletions	 	2020	

Land
Capital assets, being depreciated

  $	2,462,929 

  $	230,000 

  $	- 

  $	2,692,929 

Infrastructure	22,035,321	9,909	-	22,045,230	
Equipment	 	707,197 	 	- 	- 	707,197 	
Total Capital Assets Being Depreciated	 	22,742,518 	 	9,909 	- 	22,752,427 	
Less accumulated depreciation			
Infrastructure	(11,093,698)	(779,558)	-	(11,873,256)	
Equipment	 	(319,722)	 	(66,856) 	- 	(386,578)	
Total Accumulated Depreciation	    (11,413,420)	 	(846,414) 	- (12,259,834)	
Total Capital Assets Depreciated, net	 	11,329,098 	 	(836,505) 	- 	10,492,593 	
Governmental Activities Capital Assets	  $ 13,792,027 	  $	(606,505)   $	- $ 13,185,522 	

NOTE E – LONG-TERM DEBT		 	
The following is a summary of activity 2020:	for long-term	debt for the year ended September 30,	
Long-term debt at October 1, 2019		$	4,475,000	
Principal payments		 	(410,000)	
Long-term debt at September 30, 2020		4,065,000	
Plus bond premium, net		 	154,844	

Long-term debt, net at September 30, 2020	$	4,219,844

NOTE E – LONG-TERM DEBT (CONTINUED)		
Long-term debt is comprised of the following:		
Capital Improvement Revenue Refunding Bonds		
$5,115,000 Series 2015A-1 Capital Improvement Revenue Refunding Bonds due in annual principal installments beginning May 1, 2016 and maturing May 1, 2032. Interest is due semi-annually on May 1 and November 1, at an interest rate of 5.0%. Current portion is $290,000.	

$	3,555,000	
$720,000 Series 2015A-2 Capital Improvement Revenue Refunding Bonds due in annual principal installments beginning May 1, 2016 and maturing May 1, 2037. Interest is
due semi-annually on May 1 and November 1, at an interest rate of 5.0%. Current portion is $20,000.	

$	510,000	

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2020 are as follows:

Year Ending
 	September 30, 	 	Principal		 	Interest		 	Total		
2021	$	310,000	$	201,375	$	511,375	
2022	250,000	187,750	437,750	
2023	260,000	175,250	435,250	
2024	270,000	162,250	432,250	
2025	290,000	148,750	438,750	
2026-2030	1,690,000	510,500	2,200,500	
2031-2035	910,000	104,750	1,014,750	
2036-2037	 	85,000 	 	6,500 	 	91,500 	
Totals	  $	4,065,000 	  $	1,497,125 	  $	5,562,125 	

NOTE E – LONG-TERM DEBT (CONTINUED)

Summary of Significant Bonds Resolution Terms and Covenants

The Series 2015A Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time on or after May 1, 2025 at the redemption price of the principal amount being redeemed, together with accrued interest to the date of redemption. The Series 2015A Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.

The Trust Indenture established certain amounts be maintained in a reserve account. In addition, the Trust Indenture has certain restrictions and requirements relating to the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.

The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:

Reserve Fund – The Series 2015A Reserve Account was funded from the proceeds of the Series 2015A Bonds in an amount equal to 50% of the maximum annual debt service outstanding on the Series 2015A Bonds. Monies held in the reserve account will be used only for the purposes established in the Trust Indenture.

The following is a schedule of required reserve deposits as of September 30, 2020:

Reserve
 	Balance	

Reserve
   Requirement 

Series 2015A Capital Improvement Revenue Refunding Bonds

$	226,813

$	217,438

NOTE F – 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 for which the government carries commercial insurance. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.

INDEPENDENT AUDITOR'S 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
Lake Ashton Community Development District Polk 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 Lake Ashton Community Development District, as of and for the year ended September 30, 2020, and the related notes to the financial statements, and have issued our report thereon dated June 21, 2021.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered Lake Ashton Community Development District's internal control over financial reporting (internal control) as a basis for designing 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 Lake Ashton Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Lake Ashton Community Development 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 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. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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To the Board of Supervisors
Lake Ashton Community Development District

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Lake Ashton Community Development 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 results 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.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 21, 2021

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MANAGEMENT LETTER

To the Board of Supervisors
Lake Ashton Community Development District Polk County, Florida

Report on the Financial Statements

We have audited the financial statements of the Lake Ashton Community Development District as of and for the year ended September 30, 2020, and have issued our report thereon dated June 21, 2021.

Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States; 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 Florida Auditor General.

Other Reporting Requirements

We have issued our Independent Auditor’s 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 and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 21, 2021, 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 financial audit report. This is the initial audit.

Financial Condition and Management

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 Lake Ashton Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In  connection with our audit, we determined that Lake Ashton Community Development District did not meet any of the conditions described in Section 218.503(1) Florida Statutes.

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To the Board of Supervisors
Lake Ashton Community Development District

Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for Lake Ashton Community Development District. It is management’s responsibility to monitor the Lake Ashton Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same as of September 30, 2020.

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 warrants the attention of those charged with governance. In connection with our audit, we did not note 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.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 21, 2021

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INDEPENDENT ACCOUNTANT’S REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Lake Ashton Community Development District Polk County, Florida

We have examined Lake Ashton Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2020. Management is responsible for Lake Ashton Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Lake Ashton Community Development District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Lake Ashton Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Lake Ashton Community Development District’s compliance with the specified requirements.

In our opinion, Lake Ashton Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2020.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 21, 2021

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SECTION VIII

SECTION C

    Lake Ashton Community Development District
Community Director Report	

Submitted by: Christine Wells – Community Director Meeting Date: July 19, 2021	

Events and Activities
Camp Lake Ashton is back! The advertisement below was included in the July LA Times to promote this week-long event that highlights some of Lake Ashton’s wonderful groups and organizations. It will be held on August 23-27. Six $350 sponsorships were obtained from community partners so all activities are free to residents. Listed below are the activities that are part of this year’s Camp Lake Ashton.
Monday
Camp Kickoff & Camp Breakfast at Monday Coffee
Tennis Lesson with the LA Tennis Group
Campfire Marshmallow Roast
Tuesday
Bocce Ball Lessons with the Bocce Ball Group
Get Diggin' with the Garden Club
Beaded Suncatchers with The Art of Beading Group
Wednesday
Kayaking & Canoeing with the LA Kayak Group
Camp Pool Party
Thursday
Tie-Dye Activity
Camp Grill Cooking Class
Friday
Outdoor Water Games
Camp Lake Ashton Jamboree

The following additional activities and classes are planned for July and August 2021:
July 14: Chef’s Special Cooking Class	July 20: 1969 Moon Landing Party
July 21:  Pet First Aid Class	July 21: Monthly Market
July 27: '60s Trivia	July 30: Shoulder Pain Prevention and Management
August 11: Chef's Special Cooking Class	August 13: Cheeseburgers in Paradise
August 18: The Science Behind CBD	August 18: Monthly Market

2022 Entertainment Series
Staff is working on scheduling entertainment for the 2022 Entertainment Series. Dates will be published in the August newsletter so residents can “Save the Date”. Current season ticket holders will receive a letter on October 1 inviting them to renew their seat(s) for the 2022 season. Residents will have until October 31 to renew their seat(s). All residents that renew will have a one-week period in November to upgrade or exchange their current seats. New season tickets will
go on sale after the upgrade/exchange period. All pertinent dates will be published in the LA Times.
The Doo Wop Reunion was rescheduled to March 3, 2022 and Celebrate was rescheduled to April 1, 2022. These two shows will not be part of the 2022 season ticket however 2020 ticket holders that have not received refunds for these two shows will not pay any additional fees for these two shows and a limited number of individual tickets will be sold in Fall 2021 for these two shows. The on-sale date will be announced in an upcoming edition of the LA Times.
Bus Trips Scheduled: August 11: Hard Rock Café Sept 17: Fisherman’s Village Oct 27: Price is Right Live Dec 5th-11th: Nashville & Memphis “Country Christmas”. Small World Tours will be at Monday Coffee in October to promote bus trips for 2022. More overnight trips will be featured in 2022 in addition to 2 extended trips.

Ashton Tap and Grill:
The advertisement to the left was included in the July LA Times.
On July 26, at Monday Coffee, Ashton Tap and Grill will be facilitating a Pancake Breakfast for $6 each. It will include 2 pancakes, scrambled eggs, choice of sausage or bacon, and coffee.
The “Chef’s Special” Cooking Class continues to be a success. The next cooking class will be held on July 14 at 5 pm. The August class is on August 11. The ad to the right was included in the July LA Times to promote this cooking class.
Ashton Tap and Grill will be part of the Camp Lake Ashton
week of events. They are hosting a special Camp Grill Cooking Class at the Pavilion on August 26 that will teach residents how to cook “foil packs” on the grill.

The July LA Times newsletter was sent out via email blast along with the monthly calendar of events on July 1. Due to the uncertainty of the weather during the upcoming months for the months of May – August the newsletter will not be delivered but can be picked up at the Clubhouse or HFC. There has been a lot of positive feedback regarding the newsletter being distributed electronically and having paper copies available for residents to pick-up.
This issue featured a photo from the 2019 LAVA Fourth of July Golf Cart Parade on the front cover (bottom left) to promote the 2021 LAVA Fourth of July Golf Cart Parade and the back cover featured an advertisement for the 1969 Moon Landing Party on July 20 (bottom right). This month’s Joint Amenity Policy highlight outlined the Fitness Center policies. The distribution date for the August newsletter will be on Friday, July 30.

Monday Coffee Schedule:
Donuts and coffee are back at Monday Coffee. The Shufflin’ Squares group is selling donuts and coffee for $2. On the 4th Monday of the month Ashton Tap and Grill hosts a pancake breakfast for $6. Tickets are sold at the Activities Desk.
July 26: Circle of Friends
August 2: City of Winter Haven Updates
Staffed has reached out to TECO, Visit Central Florida and City of Lake Wales Main Street to be upcoming Monday Coffee vendors
There will be no Monday Coffee on August 16 due to the Board of Supervisors Meeting

Staff set up 2 tables and umbrellas at the Supervisor approved designated smoking area. The new area was highlighted in the CDD wrap up report that was sent out on June 23 via email blast. The information to the right was included in the July LA Times.
Yellowstone is maintaining the fountain at the Clubhouse and the Thompson Nursery Road Entrance as of July 1. This is a savings of over
$200 a month to the District.
On July 13 Supervisor Costello and staff to go to the Workscapes Warehouse to try out the sample chairs for the Game Room. An update will be given at the July Board of Supervisors meeting.
Rock is tentatively scheduled to be installed in landscape beds starting July 15.
Extreme Graphics is working on fabricating the amenity signage that was approved at the June meeting and will be installing as soon as it is complete.

Items for Supervisor Consideration:
Staff is continuing to go through the Focus 2025 survey and will be presenting items of resident
importance to Supervisors. Staff is focusing on safety, accessibility, and minor maintenance items at this time. The following items will be presented for Supervisor consideration at the July Board of Supervisors Meeting.

Two quotes are included in the agenda packet for the installation of a handicap door opener at the east entrance to the Clubhouse. A third quote has been requested and will be provided when received.
A quote for a walkway railing to be installed at the west entrance to the Clubhouse is included for Supervisor consideration. If approved, Staff will complete the installation.
One quote has been received for the installation of a handicap ramp at the southeast entrance to the pool deck from the Restaurant Patio. Staff is working on gathering additional quotes and will forward when received.
Residents continue to show concern with safety on the roads in Lake Ashton and this is evident by the comments in the Focus 2025 survey. Preliminary traffic calming options will be presented to Supervisors at the July Board Meeting.

Project Name	
Budget	
Final Cost	Board of
Supervisor Approval	Scheduled Start Time	Scheduled Completion	
Current Status	Status Updated	

Clubhouse Projects								

Bowling Alley Well Point System	
Insurance Claim		
Insurance Claim	
7/13/2020		Minor drywall repairs have been completed. Minor electrical
repairs are needed as well as tile to be installed in the Restaurant Kitchen. This should be completed soon. Plants are waiting to be received and installed.	
7/12/2021	

Game Room Chairs	
NTE $6,500		
6/21/2021			Supervisor Costello and staff will be traveling to the Workscapes warehouse to test out the chairs and will make a recommendation based on the not to exceed amount that was approved.	
7/12/2021	

LAVA Wall of Honor	
$0.00		
12/21/2020			A portion of the LAVA Wall of Honor has been installed in the
Clubhouse Foyer. Staff is waiting on the framed list of names then all 3 pieces will be installed.	
2/1/2021	
Landscape Management
Other Grounds Projects								
Main Entrance Landscape Refurbishment	
$17,477.60		
2/8/2021	Week of 3/15/21		Pressure washing and minor landscape lighting repairs are still
pending. Rock is tentatively scheduled to be installed around July 15.	
7/12/2021	
Willow Trees Cut and/or
Trimmed Around the Clubhouse		
$0.00		Completed on 6/18/2021	Completed on 6/18/21	Willow trees have been trimmed and one dead willow tree was removed.	
7/12/2021	
Restaurant					

Ice Machine Bin Replacement	
$1,497.60		
12/21/2020			Metz informed staff that the ordering and installation of the ice bin machine bin has been put on hold and will be complete by 9/30/21	
7/12/2021	

Pizza Oven Replacement	
$9,500.00		
4/19/2021			The pizza oven has been received but the stone has not been
received yet. Restaurant staff tried making the pizza oven work without the stone but the pizza was cooking uneven.	
7/12/2021	
Pavement Management/Stormwater Management					
Broken Flumes on Golf Course Ponds	$12,480.00		6/21/2021			Supervisors approved the repair of 4 broken golf course flumes by S&S.	7/12/2021	
SWFWMD Certification
Repairs						Bids have been requested.	7/12/2021	
Repair to Bridge by the Putting Green						The Operations Manager is coordinating a repair to the bridge by
the putting green. More information will be given in the Operations Manager's report	
7/12/2021	

Project Name	
Budget	
Final Cost	Board of
Supervisor Approval	Scheduled Start Time	Scheduled Completion	
Current Status	Status Updated	
Golf Course Bridges - Running Boards						The District Engineer is working on getting quotes for the installation of running boards. No bids have been returned to date.	
7/12/2021	
Applying Sealant to the East
Golf Course Bridges						Staff is gathering pricing for the recommended sealant and cost of
labor to apply.	7/12/2021	

Depression in Paver Area	

NTE $5,000		

6/21/2021			The area is located just beyond the resident entry gate at TNR. Repair bids requested. Suspected irrigation leak. Supervisor Howison met with S&S and Rayl Engineering to look at the area and determine what is needed so a quote can be obtained. A plan for traffic control will be sent to Supervisors when complete.	

7/12/2021	
Depression on Ashton Palms
Drive						The District Engineer has put out a request for bids and will provide
when received.	7/12/2021	

Depression on Turnberry						The District Engineer is evaluating to see if there are changes in the
status to see if there is any action needed. The District Engineer did not notice any appreciable change from June 2020 to present. He will continue to monitor.	
7/12/2021	
Cooking Oil Spill in the East
Parking Lot						The District Engineer has made contact with the Cooking Oil
Company and sent pictures of the affected area.	7/12/2021	

Pavement Management - Various Areas Throughout the Community	

NTE
$21,020		

6/21/2021			4109 Stone Creek Loop: Pavement and curbing repairs 3612/3608 Blackmoor Lane: Pavement and curbing repairs 3616/3620 Blackmoor Lane: Pavement and curbing repairs 3762 Litchfield Loop at inlet: Curbing repair
4084/4088 Ashton Club Drive: Curbing repair 4032/4036 Ashton Club Drive: Curbing repair
Inlet at Ashton Club Drive & Ashton Palms Drive: Curbing repair 4069 Sable Loop Drive: Curbing repair
4129 Stone Creek Loop: Curbing repair	

7/12/2021	
Projects on Hold					

Chandeliers in Restaurant						The Board decided at the 9/21/20 BOS meeting to table this project until the new operator of the Restaurant is in place.	
10/12/2020	
Online Payments						This project is tabled until beginning of 2021	10/12/2020	

Palm Tree Replacement on Blvd	
$1,077.93		
9/21/2020			A Roebelenii Palm was approved as the replacement for the Medjool palm that was struck by lightning. Replacement is on hold until the refurbishment plan is presented.	
1/4/2021	

Project Name	
Budget	
Final Cost	Board of
Supervisor Approval	Scheduled Start Time	Scheduled Completion	
Current Status	Status Updated	

Lake Ashton Lake Level Management	

$14,441.20		

On-Going	

On-Going		RAYL ENGINEERING & SURVEYING, LLC 20-108-7 - 9/30/20 - $3,274.42 HOPPING GREEN SAMS
117927 - 10/23/20 - $352.00
RAYL ENGINEERING & SURVEYING, LLC 20-108-8 - 10/31/20 - $2,558.83 HOPPING GREEN SAMS
118649 - 11/25/20 - $4,628.75
RAYL ENGINEERING & SURVEYING, LLC 20-108-9 - 11/30/20 - $719.84
RAYL ENGINEERING & SURVEYING, LLC 20-161-1 - 11/30/20 - $1,179.80 LATHAM, LUNA, EDEN & BEAUDINE, LLP 95469 - 12/14/20 - $498.75
RAYL ENGINEERING & SURVEYING, LLC 20-108-10 - 12/31/20 - $287.50 HOPPING GREEN SAMS
119910 - 12/31/21 - $ 941.32	

4/12/2021	

$2,750.00	

$2105 as of 2/28/21	

On-Going	

On-Going		
At the 12/21/20 Board Meeting Supervisors agreed to an addtional amount of $2,750 to be spent on this project. HOPPING GREEN SAMS
120450 - 1/31/21 - $468.25
RAYL ENGINEERING & SURVEYING, LLC 20-108-11 - 1/31/21 -  $228.75 LATHAM, LUNA, EDEN & BEAUDINE, LLP 97222 - 2/24/21 - $114.00
HOPPING GREEN & SAMS 121296 - 2/28/21 - $1,293.75	

4/12/2021	

SECTION D

Lake Ashton Community Development District
Operations Manager Report
DATE:	July 19, 2021

FROM:	Matthew Fisher
Operations Manager

RE:	Lake Ashton CDD Monthly Managers Report – July 19, 2021

The following is a summary of activities related to the field operations of the Lake Ashton Community Development District:

Aquatic Maintenance

Staff met with the Applied Aquatic’s site manager. Staff noted small amounts of algae in the CDD ponds. Pond GC 7 near hole 10 has a large body of algae located on the Southern end of the pond. The Applied Aquatic’s manager mentioned that this is most likely due to the amount of rain and the amount of nutrient runoff into the pond.

Attached below is a photo of pond GC 7.

Attached below are the treatments completed by Applied Aquatic’s on June 14, 2021 through June 21, 2021.

Facility Maintenance and Field Services Updates

Kincaid Electrical Services connected electrical to the Restaurant’s pizza oven.

Staff repaired stop sign that slid down the pole at Ashton Club Dr./ Dunmore Dr. intersection.

Staff installed rules sign at the Bocce courts.

Precision Lock and Key repaired Restaurant dining room door lever locking mechanism leading to the patio.

Staff completed painting the Conference Room. Staff replaced cool hand rail grips at pool.
Staff installed hose reel at the Gate House. Staff tightened pool lounger bolts.
Staff replaced broken zip ties to the wind screen at the Tennis Courts. Heartland Pools replaced broken 3ft tile and cracked plastic round drain.

Pressure Washing Tracker

Completed

Curbing located at the entrance to the Clubhouse.
Fountain in front of Clubhouse and pavers around it.
Paver side walk leading to West parking lot and North Ballroom entrance near Cinema.
Tennis Courts
Bocce Court pavers
Shuffle Board Court concrete areas and vinyl ceiling.
Sidewalks leading to the dressing rooms.
Sidewalk East side of the Clubhouse.

Pending

Concrete pad East of the Shuffle Board Court.
Gate House and Thompson Nursery Road Entrance curbing.
Pavers located on false bridge near Gate House.

Stop Bar Painting Tracker

Pending

Lake Ashton Blvd/ Ashton Club Dr.
Ashton Palms Dr./ Sable Loop Dr.
Ashton Palms Dr./ Roebelenii Dr.
Ashton Palms Dr./ Coconut Dr.
Sable Loop Dr./ Coconut Dr.
Sable Loop Dr./ Roebelenii Dr.
Ashton club Dr./ Berwick (Two stop bars at this intersection)
Berwick Dr./ Waterford Dr.
Berwick Dr./ Aberdeen Ln.
Berwick Dr./ Turnberry Lane
Strathmore Dr./ Turnberry Lane
Dunmore Dr./ Mulligan Ln. (Two stop bars at this intersection)
Stonecreek Loop/ Grayhawk Dr.

Golf Course Bridge Board Replacement Tracker

Pending

Bridge #1 located near tee #1.

Boards that appear to be in bad condition are going to be replaced by staff. Below are two pictures of the chipping.

SECTION IX

S ECTION A

COMBINED BALANCE SHEET
May 31, 2021

	 	Major Funds	
Debt	Capital
 	General		 	Service		 	Reserve		Total Governmental
 	Funds		
ASSETS:			
Cash-Wells Fargo	$78,230	---	$83,035	$161,265	
Assessments Receivable	$1,893	---	---	$1,893	
Due from Other Funds	$48,755	$16,129	---	$64,884	
Investment - State Board	$531,678	---	---	$531,678	
Investment - State Board Capital Reserve	---	---	$455,612	$455,612	
Investments:			
Series 2015			
Reserve A	---	$217,438	---	$217,438	
Revenue A	---	$88,822	---	$88,822	
Prepayment A-1	---	$23,594	---	$23,594	
Prepayment A-2	---	$3,714	---	$3,714	

TOTAL ASSETS	 	$660,556	$349,696	$538,647	$1,548,900

LIABILITIES:		
Accounts Payable		$58,014	---	---	$58,014	
Due to Other Funds		$16,129	---	$48,755	$64,884	
Deposits-Room Rentals		$6,725	---	---	$6,725	
Deferred Revenue		 	$595 	 	--- 	 	--- 	 	$595 	
	TOTAL LIABILITIES	 	$81,463 	 	$0 	 	$48,755 	 	$130,218 	

FUND BALANCES:
Restricted:
Debt Service	---	$349,696	---	$349,696 Assigned:
Capital Reserve		---	---	$489,892	$489,892	
Assigned		$57,271	---	---	$57,271	
Unassigned		 	$521,822 	 	--- 	 	--- 	 	$521,822 	
	TOTAL FUND BALANCES	 	$579,094 	 	$349,696 	 	$489,892 	 	$1,418,682 	
TOTAL LIABILITIES & FUND BALANCES	 	$660,556	$349,696	$538,647	$1,548,900

S ECTION 8

CAPITAL PROJECTS RESERVE FUND
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Period Ended May 31, 2021

 DESCRIPTION	

REVENUES:	ADOPTED
 	BUDGET			PRORATED BUDGET
     THRU 05/31/21			ACTUAL
 	THRU 05/31/21			     VARIANCE		
Interest Income	$5,000		$3,333		$622		($2,712)	
Capital Reserve-Transfer In FY 21	$278,522		$278,522		$278,522		$0	
Contributions	$0		$0		$0		$0	
TOTAL REVENUES	 	$283,522 		 	$281,855 		 	$279,144 		 	($2,712) 	
EXPENDITURES:								
Capital Projects:
Golf Course Reserves	
$25,000		
$16,667		
$0		
$16,667	
Capital Reserves-FY21	$4,700		$3,133		$0		$3,133	
Pavement Management	$0		$0		$2,638		($2,638)	
Restaurant Equipment Allowance	$15,000		$15,000		$19,725		($4,725)	
Tennis Court Color Coat	$17,000		$11,333		$0		$11,333	
Stormwater Management	$25,000		$16,667		$1,232		$15,434	
Golf Course Transfer to LA2	$115,000		$115,000		$115,000		$0	
HVAC	$25,000		$16,744		$16,744		$0	
Ballroom Carpet Replacement	$45,000		$30,000		$0		$30,000	
Handicap Ramp	$7,000		$4,667		$0		$4,667	
Convert Tennis Court/Shuffleboard Court lights to LED	$15,000		$10,000		$0		$10,000	
Bathroom Refurbishment	$0		$0		$23,624		($23,624)	
Signs	$0		$0		$4,215		($4,215)	
Other Current Charges	$500		$333		$422		($89)	
Capital Reserves	$0		$0		$0		$0	
TOTAL EXPENDITURES	 	$294,200 		 	$239,544 		 	$183,600 		 	$55,944 	
Excess (deficiency) of revenues
over (under) expenditures	 	($10,678) 		
 	$42,312 		
 	$95,543 		
 	$53,232 	
OTHER FINANCING SOURCES/(USES)								
Interfund Transfer In/(Out)-Restaurant	$0		$0		($137,671)		($137,671)	
TOTAL OTHER FINANCING SOURCES/(USES)	 	$0 		 	$0 		 	($137,671) 		 	($137,671) 	
Net change in fund balance	($10,678)		$42,312		($42,128)		($84,439)	
FUND BALANCE - Beginning	$621,915				$532,019			
FUND BALANCE - Ending	 	$611,237 				 	$489,892 			

SECTION C

 DESCRIPTION	

REVENUES:	ADOPTED
 	BUDGET			PRORATED BUDGET
     THRU 05/31/21			ACTUAL
     THRU 05/31/21			 	VARIANCE		
Special Assessments - Levy (1)	$1,703,644		$1,703,644		$1,717,956		$14,312	
Rental Income	$40,000		$26,667		$22,750		($3,917)	
Special Events Revenue	$130,000		$86,667		$29,785		($56,882)	
Newsletter Ad Revenue	$70,000		$46,667		$74,071		$27,405	
Interest Income	$1,000		$667		$530		($137)	
Retail Sales-Restaurant (2)	$0		$0		$425,598		$425,598	
Contributions (2)	$0		$0		$36,748		$36,748	
Miscellaneous Income	$5,000		$3,333		$10,665		$7,332	
TOTAL REVENUES	 	$1,949,644 		 	$1,867,644 		 	$2,318,103 		 	$450,459 	
EXPENDITURES:								
ADMINISTRATIVE:
Supervisor Fees	
$4,000		
$2,667		
$1,575		
$1,092	
FICA Expense	$306		$204		$121		$83	
Engineering	$40,000		$26,667		$57,148		($30,482)	
Arbitrage	$600		$600		$600		$0	
Dissemination	$1,000		$667		$1,167		($500)	
Attorney	$50,000		$33,333		$28,011		$5,322	
Annual Audit	$4,500		$3,000		$0		$3,000	
Trustee Fees	$4,310		$4,310		$4,310		$0	
Management Fees	$60,236		$40,158		$40,157		$0	
Computer Time	$1,000		$667		$682		($15)	
Postage	$3,200		$2,133		$957		$1,176	
Printing & Binding	$1,000		$667		$69		$597	
Newsletter Printing	$35,000		$23,333		$28,641		($5,308)	
Rentals & Leases	$5,500		$3,667		$3,362		$305	
Insurance	$40,411		$40,411		$48,639		($8,228)	
Legal Advertising	$1,500		$1,000		$1,453		($453)	
Other Current Charges	$1,250		$833		$800		$34	
Property Taxes	$13,500		$13,500		$13,325		$175	
Office Supplies	$125		$83		$16		$67	
Dues, Licenses & Subscriptions	$175		$175		$175		$0	
TOTAL ADMINISTRATIVE	 	$267,613 		 	$198,074 		 	$231,207 		 	($33,133) 	

 DESCRIPTION		ADOPTED
 	BUDGET		PRORATED BUDGET
     THRU 05/31/21		ACTUAL
     THRU 05/31/21		 	VARIANCE		
Field:					
Field Management Services	$352,219	$234,813	$233,307	$1,506	
Gate/Patrol/Pool Officers	$225,000	$150,000	$148,503	$1,497	
Pest Control	$2,340	$1,560	$1,935	($375)	
Security/Fire Alarm/Gate Repairs	$7,500	$5,000	$1,285	$3,715	
Telephone/Internet	$13,600	$9,067	$8,766	$301	
Electric	$216,000	$144,000	$129,032	$14,968	
Water	$25,000	$16,667	$9,730	$6,937	
Gas	$18,000	$12,000	$24,835	($12,835)	
Refuse	$11,000	$7,333	$9,259	($1,926)	
Clubhouse Maintenance	$110,000	$73,333	$43,418	$29,916	
Cart Path & Bridge Repairs	$7,000	$4,667	$11,961	($7,294)	
Golf Cart Preventative Maintenance	$1,140	$760	$1,520	($760)	
Pool and Fountain Maintenance	$20,000	$13,333	$16,514	($3,180)	
Landscape Maintenance	$184,940	$123,293	$125,960	($2,666)	
Plant Replacement	$7,000	$4,667	$4,971	($305)	
Irrigation Repairs	$3,500	$2,333	$7,006	($4,673)	
Lake Maintenance	$46,740	$31,160	$34,130	($2,970)	
Wetland Mitigation and Maintenance	$34,800	$23,200	$14,600	$8,600	
Permits/Inspections	$1,500	$1,000	$1,611	($611)	
Office Supplies/Printing/Binding	$6,000	$4,000	$1,728	$2,272	
Operating Supplies	$23,000	$15,333	$15,912	($578)	
Credit Card Processing Fees	$4,000	$2,667	$1,403	$1,263	
Dues & Subscriptions	$8,500	$5,667	$7,740	($2,074)	
Decorations	$2,000	$1,333	$1,009	$325	
Special Events	$130,000	$86,667	$31,198	$55,468	
Water Damage Repairs	$0	$0	$51,325	($51,325)	
Restaurant Expenditures (2)	$0	$0	$600,017	($600,017)	
TOTAL FIELD	 	$1,460,779 		 	$973,853 		 	$1,538,674 		 	($564,822) 	
TOTAL EXPENDITURES	 	$1,728,393 		 	$1,171,927 		 	$1,769,882 		 	($597,955) 	
Excess (deficiency) of revenues
over (under) expenditures	 	$221,251 		 	$695,717 		 	$548,221 		 	($147,495) 	
OTHER FINANCING SOURCES/(USES)								
Capital Reserve-Transfer Out	($278,522)		($278,522)		($278,522)		$0	
Capital Reserve-Transfer In (Restaurant)	$0		$0		$137,671		$137,671	
TOTAL OTHER FINANCING SOURCES/(USES)	 	($278,522) 		 	($278,522) 		 	($140,851) 		 	$137,671 	
Net change in fund balance	($57,271)		$417,195		$407,370		($9,824)	
FUND BALANCE - Beginning	$57,271				$171,723			
FUND BALANCE - Ending	 	$0 				$579,094			

(1) Assessments are shown net of Discounts and Collection Fees.
(2) See page 4 for breakdown of restaurant revenues and expenses.

PURCHASES:
FOOD DISPOSABLES EQUIPMENT CLEANING
OTHER OPERATING EXPENSES
TOTAL

LAKE ASHTON CDD
RESTAURANT OPERATIONS THRU APRIL 2021

LABOR:

December-20	January-21	February-21	March-21	April-21	May-21	TOTAL	
$	17,253	$	26,821	$	22,523	$	38,868	$	29,094	$	28,830	$	163,390	
$	3,494	$	2,056	$	1,351	$	2,660	$	2,135	$	1,977	$	13,672	
$	5,399	$	1,171	$	545	$	1,029	$	527	$	509	$	9,179	
$	1,444	$	80	$	(66)	$	696	$	601	$	379	$	3,134	
$	19,533	$	12,425	$	8,114	$	8,336	$	9,754	$	6,380	$	64,541	
$	47,122	$	42,552	$	32,467	$	51,589	$	42,111	$	38,075	$	253,916	

$	21,012	
$	17,945	
$	13,850	
$	17,313	
$	13,850	
$	13,850	
$	97,820	
$	23,546	$	33,913	$	24,729	$	32,935	$	23,805	$	22,532	$	161,461	
$	6,593	$	9,496	$	6,924	$	9,222	$	6,665	$	6,309	$	45,209	
$	-	$	2,500	$	-	$	-	$	-	$	-	$	2,500	
$	51,152	$	63,854	$	45,503	$	59,470	$	44,320	$	42,691	$	306,990	

$	5,833	

$	5,833	

$	5,833	

$	5,833	

$	5,833	

$	5,833	

$	35,000	
$	-	$	-	$	-	$	-	$	-	$	-	$	-	
$	750	$	808	$	603	$	842	$	572	$	537	$	4,112	
			$	-	$	-	$	-	$	-	
$	6,583	$	6,641	$	6,437	$	6,675	$	6,405	$	6,370	$	39,112	

$	33,009	

$	69,995	

$	61,951	

$	97,371	

$	80,284	

$	62,021	

$	404,632	
$	-	$	4,025	$	3,507	$	4,188	$	2,482	$	5,845	$	20,047	
$	-	$	-	$	-	$	544	$	375	$	-	$	919	
$	-	$	-	$	-	$	-	$	-	$	-	$	-	
$	36,748	$	-	$	-	$	-	$	-	$	-	$	36,748	
$	69,757	$	74,021	$	65,458	$	102,104	$	83,141	$	67,866	$	462,346	
		
$	(35,099)	$	(39,027)	$	(18,948)	$	(15,630)	$	(9,696)	$	(19,270)	$	(137,671)	

MANAGEMENT PAYROLL & BENEFITS BASE PAYROLL (HOURLY)
BASE TAXES/FRINGES CONTRACT LABOR (OTHER) TOTAL

FEES, INVESTMENTS & ADJUSTMENTS
MANAGEMENT/ADMINISTRATIVE COSTS SERVICE CONTRACT
GENERAL LIABILITY INSURANCE DEPRECIATION/AMORTIZATION TOTAL

SALES CREDIT
RETAIL SALES CATERING
VENDING COMMISSIONS OTHER CATERING SALES CONTRIBUTION (METZ) TOTAL

EXCESS REVENUES (EXPENDITURES)

Page 4

LAKE ASHTON
COMMUNITY DEVELOPMENT DISTRICT SERIES 2015
DEBT SERVICE FUND
Statement of Revenues, Expenditures, and Changes in Fund Balance For the Period Ended May 31, 2021

 DESCRIPTION	

REVENUES:		ADOPTED
 	BUDGET			PRORATED
 	THRU 05/31/21			ACTUAL
 	THRU 05/31/21			    VARIANCE		
Interest Income		$0		$0		$15		$15	
Assessments - Levy		$450,835		$448,735		$448,735		$0	
Assessments - Prepayments A-1		$0		$0		$44,976		$44,976	
TOTAL REVENUES		 	$450,835 		 	$448,735 		 	$493,725 		 	$44,991 	
EXPENDITURES:									
Series 2015A-1
Interest - 11/01		
$88,875		
$88,875		
$88,875		
$0	
Interest - 5/01		$88,875		$88,875		$87,000		$1,875	
Principal - 5/01		$220,000		$220,000		$215,000		$5,000	
Special Call - 11/01		$15,000		$15,000		$75,000		($60,000)	
Special Call - 05/01		$0		$0		$50,000		($50,000)	
Series 2015A-2
Interest - 11/01		
$12,750		
$12,750		
$12,750		
$0	
Interest - 5/01		$12,750		$12,750		$12,750		$0	
Principal - 5/01		$20,000		$20,000		$20,000		$0	
Special Call - 5/01		$0		$0		$5,000		($5,000)	
TOTAL EXPENDITURES		 	$458,250 		 	$458,250 		 	$566,375 		 	($108,125) 	
Excess (deficiency) of revenues over (under) expenditures		
 	($7,415) 		
 	($9,515) 		
 	($72,650) 		
 	($63,134) 	
Net change in fund balance		($7,415)		($9,515)		($72,650)		($63,134)	
									
FUND BALANCE - Beginning		$135,570				$422,346			
FUND BALANCE - Ending		 	$128,155 				 	$349,696 			

COMMUNITY DEVELOPMENT DISTRICT
Long Term Debt Report FY 2021

Series 2015-1, Special Assessment Bonds	
Interest Rate:	5.000%		
Maturity Date:	5/1/25	$1,055,000.00	
Interest Rate:	5.000%		
Maturity Date:	5/1/32	$2,500,000.00	
Reserve Requirement:	50% Maximum Annual Debt Service		
Bonds outstanding - 9/30/2020		$3,555,000.00	
	November 1, 2020 (Special Call)	($75,000.00)	
	May 1, 2021 (Mandatory)	($215,000.00)	
	May 1, 2021 (Special Call)	($50,000.00)	
Current Bonds Outstanding		$3,215,000.00	

Series 2015-2, Special Assessment Bonds	
Interest Rate:	5.000%		
Maturity Date:	5/1/25	$75,000.00	
Interest Rate:	5.000%		
Maturity Date:	5/1/37	$435,000.00	
Reserve Requirement:	50% Maximum Annual Debt Service		
Bonds outstanding - 9/30/2020		$510,000.00	
	May 1, 2021 (Mandatory)	($20,000.00)	
	May 1, 2021 (Special Call)	($5,000.00)	
Current Bonds Outstanding		$485,000.00	

Total Current Bonds Outstanding	$3,700,000.00	

	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	TOTAL	
	2020	2020	2020	2021	2021	2021	2021	2021		
Revenues										
Maintenance Assessments	$0	$191,660	$1,444,424	$22,382	$13,062	$40,807	$5	$5,615	$1,717,956	
Rental Income	$1,500	$5,000	$1,000	$1,750	$8,250	$2,000	$2,500	$750	$22,750	
Special Events Revenue	$1,385	$490	$2,381	$5,588	$3,830	$4,919	$5,270	$5,922	$29,785	
Newsletter Ad Revenue	$13,486	$11,036	$16,186	$5,612	$11,611	$4,975	$5,742	$5,426	$74,071	
Interest Income	$24	$2	$14	$168	$105	$92	$69	$56	$530	
Contributions (2)	$0	$0	$0	$36,748	$0	$0	$0	$0	$36,748	
Retail Sales-Restaurant (2)	$0	$0	$33,009	$74,021	$65,458	$102,104	$83,141	$67,866	$425,598	
Miscellaneous Income	$599	$527	$1,570	$1,899	$711	$2,301	$1,299	$1,760	$10,665	
Total Revenues	$16,994	$208,715	$1,498,583	$148,169	$103,026	$157,197	$98,026	$87,394	$2,318,103	
ADMINISTRATIVE:
Supervisor Fees	

$300	

$100	

$225	

$275	

$225	

$225	

$0	

$225	

$1,575	
FICA Expense	$23	$8	$17	$21	$17	$17	$0	$17	$121	
Engineering	$10,693	$6,266	$3,822	$11,435	$10,535	$7,667	$2,661	$4,070	$57,148	
Arbitrage	$0	$0	$0	$0	$0	$0	$0	$600	$600	
Dissemination	$83	$83	$83	$83	$83	$333	$333	$83	$1,167	
Attorney	$0	$16,549	$2,781	$2,931	$3,312	$971	$1,469	$0	$28,011	
Annual Audit	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Trustee Fees	$0	$0	$0	$0	$0	$0	$4,310	$0	$4,310	
Management Fees	$5,020	$5,020	$5,020	$5,020	$5,020	$5,020	$5,020	$5,020	$40,157	
Computer Time	$83	$83	$83	$83	$83	$83	$98	$83	$682	
Postage	$121	$91	$163	$100	$209	$83	$102	$87	$957	
Printing & Binding	$25	$1	$0	$0	$3	$7	$3	$29	$69	
Newsletter Printing	$3,297	$3,514	$3,374	$3,186	$3,565	$3,560	$4,032	$4,113	$28,641	
Rentals & Leases	$163	$163	$443	$0	$266	$2,003	$163	$163	$3,362	
Insurance	$48,639	$0	$0	$0	$0	$0	$0	$0	$48,639	
Legal Advertising	$380	$347	$140	$0	$41	$140	$280	$127	$1,453	
Other Current Charges	$90	$129	$107	$49	$63	$119	$134	$109	$800	
Property Taxes	$0	$13,325	$0	$0	$0	$0	$0	$0	$13,325	
Office Supplies	$3	$3	$4	$0	$0	$3	$3	$3	$16	
Dues, Licenses & Subscriptions	$175	$0	$0	$0	$0	$0	$0	$0	$175	
Total Administrative	$69,094	$45,680	$16,262	$23,184	$23,422	$20,230	$18,608	$14,729	$231,207	

	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	TOTAL	
	2020	2020	2020	2021	2021	2021	2021	2021		

Field:
Field Management Services	

$30,330	

$27,134	

$27,175	

$26,221	

$26,999	

$27,015	

$41,176	

$27,256	

$233,307	
Gate/Patrol/Pool Officers	$18,228	$17,913	$18,906	$19,429	$16,959	$19,057	$19,244	$18,767	$148,503	
Pest Control	$195	$340	$195	$0	$450	$0	$305	$450	$1,935	
Security/Fire Alarm/Gate Repairs	$130	$195	$230	$130	$195	$210	$0	$195	$1,285	
Telephone/Internet	$1,077	$1,063	$1,063	$1,064	$1,151	$1,112	$1,112	$1,125	$8,766	
Electric	$14,668	$14,769	$16,425	$17,231	$15,899	$16,100	$16,837	$17,103	$129,032	
Water	$589	$801	$746	$1,782	$1,056	$1,042	$2,130	$1,584	$9,730	
Gas	$1,131	$1,381	$4,258	$6,776	$3,895	$4,537	$2,235	$622	$24,835	
Refuse	$997	$1,168	$1,168	$1,295	$1,160	$1,160	$1,158	$1,153	$9,259	
Clubhouse Maintenance	$3,760	$1,659	$7,096	$6,233	$4,170	$13,540	$1,610	$5,349	$43,418	
Cart Path & Bridge Repairs	$118	$0	$0	$0	$11,843	$0	$0	$0	$11,961	
Golf Cart Preventative Maintenance	$190	$190	$190	$190	$190	$190	$190	$190	$1,520	
Pool and Fountain Maintenance	$1,465	$3,305	$1,465	$1,465	$2,160	$1,840	$1,749	$3,065	$16,514	
Landscape Maintenance	$15,442	$16,037	$15,442	$15,442	$15,442	$16,037	$15,442	$16,678	$125,960	
Plant Replacement	$0	$0	$0	$3,367	$0	$0	$0	$1,604	$4,971	
Irrigation Repairs	$85	$0	$285	$3,201	$0	$447	$2,170	$819	$7,006	
Lake Maintenance	$3,895	$3,895	$6,865	$3,895	$3,895	$3,895	$3,895	$3,895	$34,130	
Wetland Mitigation and Maintenance	$0	$0	$7,300	$0	$0	$7,300	$0	$0	$14,600	
Permits/Inspections	$0	$0	$0	$891	$0	$720	$0	$0	$1,611	
Office Supplies/Printing/Binding	$118	$104	$585	$452	$131	$66	$172	$100	$1,728	
Operating Supplies	$2,777	$1,553	$3,667	$1,969	$1,096	$2,727	$475	$1,649	$15,912	
Credit Card Processing Fees	$229	$143	$84	$258	$227	$172	$140	$151	$1,403	
Dues & Subscriptions	$0	$56	$24	$1,336	$255	$1,238	$4,180	$652	$7,740	
Decorations	$0	$313	$0	$0	$0	$67	$179	$450	$1,009	
Special Events	$248	$2,426	$1,280	$3,946	$7,012	$4,185	$9,346	$2,756	$31,198	
Water Damage Repairs	$0	$31,325	$0	$0	$0	$0	$20,000	$0	$51,325	
Restaurant Expenditures (2)	$0	$0	$104,857	$113,048	$84,406	$117,734	$92,836	$87,136	$600,017	
TOTAL FIELD	$95,672	$125,767	$219,304	$229,621	$198,591	$240,390	$236,581	$192,748	$1,538,674	

OTHER FINANCING SOURCES/(USES)										
Capital Reserve-Transfer Out	$0	$0	$0	($278,522)	$0	$0	$0	$0	($278,522)	
Capital Reserve-Transfer In (Restaurant)	$0	$0	$35,099	$39,027	$18,948	$15,630	$9,696	$19,270	$137,671	
TOTAL OTHER FINANCING SOURCES/(USES)	$0	$0	$35,099	($239,495)	$18,948	$15,630	$9,696	$19,270	($140,851)	
										
Subtotal Operating Expenses	$164,766	$171,447	$200,467	$492,300	$203,064	$244,990	$245,493	$188,206	$1,910,733	
										
Excess Revenues (Expenditures)	($147,772)	$37,267	$1,298,116	($344,131)	($100,038)	($87,793)	($147,467)	($100,812)	$407,370	

SECTION D

	LAKE ASHTON
COMMUNITY DEVELOPMENT DISTRICT		
	Check Run Summary		
	July 19, 2021		
Date	Check Numbers	Amount	
General Fund			
6/16/21	7611-7619	$33,344.83	
6/17/21	7620-7634	$39,814.29	
6/29/21	7635-7640	$29,870.44	
7/2/21	7641-7652	$55,267.98	
General Fund Total		 	$158,297.54 	

Capital Projects Fund			
6/17/21	323	$17,477.60	
7/2/21	324	$6,630.00	
Capital Projects Fund Total		 	$24,107.60 	

Lake Ashton CDD
Special Assessment Receipts

06/15/21

05/01/21-05/31/21	$	1,875.00 $

-

$

-	$	-	$

(56.25) $

-	$

38.63    $	1,892.62	$	1,892.62	$

-	$

-	$

-

$ 1,822,500.00 $ 115.52
$3,750.00

$ 476,059.09 $ 30.17 $
$1,531.64

69,602.27 $

18,196.78 $

44,215.24    $ 2,166,690.49	$	1,717,955.91	$

400,182.45    $	48,552.14 $

448,734.58

BALANCE REMAINING

Fiscal Year Ending September 30, 2021

	$1,826,250.00	$425,916.42	$51,674.31	$477,590.73	

Date	
Collection	
O&M	
O&M	
Debt Svc	
Debt Svc	O&M
Discounts/	Debt
Discounts/	
Commissions	
Net Amount	.36300.10100
General Fund	2015-1
Debt Svc Fund	2015-2
Debt Svc Fund	
Debt Total	
Received	Period	Receipts	Interest	Receipts	Interest	Penalties	Penalties	Paid	Received	100.00%	89.180%	10.820%	100%	

11/16/20	
10/01/20-10/31/20	
$	3,750.00    $	-	$	977.74	
$	-	$	150.00    $	39.11    $	90.77    $	4,447.86	
$	3,528.04	
$	820.29	
$	99.52	
$	919.81	
11/19/20	06/01/20-10/15/20	$     25,684.28    $	-	$ 6,319.30	$	-	$	1,296.92    $	316.95    $	607.80 $ 29,781.91	$	23,905.55	$	5,240.54	$	635.81	$	5,876.35	
11/23/20	11/01/20-11/08/20	$   174,375.00    $	-	$ 34,141.99	$	-	$	6,975.00    $	1,365.65    $	4,003.53 $ 196,172.81	$	164,226.41	$	28,489.87	$	3,456.53	$	31,946.40	
12/01/20	11/09/20-11/15/20	$   294,375.00    $	-	$ 64,045.23	$	-	$	11,775.00    $	2,561.75    $	6,881.67 $ 337,201.81	$	277,144.91	$	53,558.87	$	6,498.03	$	60,056.90	
12/11/20	11/16/20-11/25/20	$   536,875.00    $	-	$ 139,682.87	$	-	$	21,450.00    $	5,587.11    $	12,990.42 $ 636,530.34	$	505,127.52	$	117,185.31	$	14,217.51	$	131,402.82	
12/18/20	11/26/20-11/30/20	$   639,375.00    $	-	$ 190,824.67	$	-	$	25,575.00    $	7,632.72    $	15,939.84 $ 781,052.11	$	601,164.52	$	160,424.13	$	19,463.46	$	179,887.59	
01/15/21	12/01/20-12/31/20	$     64,187.79    $	-	$ 18,436.87	$	-	$	1,930.35    $	570.48    $	1,602.48 $ 78,521.35	$	60,987.16	$	15,637.03	$	1,897.16	$	17,534.19	
01/29/21	INTEREST	$	-	$   110.43    $	-	$  28.85    $	-	$	-	$	-	$	139.28	$	110.43	$	25.73	$	3.12	$	28.85	
02/15/21	01/01/21-01/31/21	$     23,125.00    $	-	$ 5,171.74	$	-	$	412.50    $	103.44    $	555.62 $ 27,225.18	$	22,272.06	$	4,417.20	$	535.92	$	4,953.12	
03/15/21	02/01/21-02/28/21	$     13,490.65    $	-	$ 4,252.94	$	-	$	150.00    $	42.54    $	351.02 $ 17,200.03	$	13,062.40	$	3,689.95	$	447.68	$	4,137.63	
04/15/21	03/01/21-03/31/21	$     41,637.28    $	-	$ 10,755.30	$	-	$	-	$	-	$	1,047.86 $ 51,344.72	$	40,806.64	$	9,397.88	$	1,140.20	$	10,538.08	
04/30/21	INTEREST	$	-	$	5.09	$	-	$ 1.32	$	-	$	-	$	-	$	6.41	$	5.09	$	1.18	$	0.14	$	1.32	
05/15/21	04/01/21-04/30/21	$	3,750.00	$	-	$ 1,450.44	$	-	$	(56.25)	$	(22.97)	$	105.60	$	5,174.06	$	3,722.54	$	1,294.47	$	157.05	$	1,451.52	

99.77%
$5,281.64

Gross Percent Collected Balance Due