Lake Ashton Community Development District
Meeting Agenda February 26, 2024

Lake Ashton
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 - Fax: 407-839-1526
February 19, 2024
Dear Board Members:
The next regular meeting of the Board of Supervisors of the Lake Ashton Community Development District will be held Monday, February 26, 2024 at 9:00 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 Board meeting by email to jburns@gmscfl.com, or by telephone by calling (407) 841-5524, up until 2:00 PM on Friday, February 23, 2024.
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 November 20, 2023 Board of Supervisors Meeting and the January 22, 2024 Board of Supervisors Meeting
Landscaping Update
Presentation of Monthly Landscaping Checklist and Report
Old Business
New Business

1 All comments, including those read by the District Manager, will be limited to three (3) minutes
Consideration of Engagement Letter for Audit Services for the Fiscal Year 2023 Audit with Berger, Toombs, Elam, Gaines & Frank
Consideration of 2024 Non-Ad Valorem Contract Agreement with Polk County Property Appraiser
Monthly Reports
Attorney
Engineer
Lake Ashton Community Director
Operations Manager
District Manager’s Report
Financial Report
November 2023
Combined Balance Sheet
Capital Projects Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
Approval of Check Run Summary
January 2024
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

MINUTES
MINUTES OF MEETING LAKE ASHTON
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Lake Ashton Community Development District was held on Monday, November 20, 2023 at 9:00 a.m. at the Lake Ashton Clubhouse Ballroom, 4141 Ashton Club Drive, Lake Wales, FL.
Present and constituting a quorum were:

Lloyd Howison	Chairman
Brenda VanSickle	Vice Chairman
Steve Realmuto	Assistant Secretary
Mike Costello	Assistant Secretary
Debby Landgrebe	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Jan Carpenter	Latham Luna, District Counsel
Alan Rayl	District Engineer, Rayl Engineering
Christine Wells	Community Director
Matt Fisher	Operations Manager
Jose Lopez	Yellowstone Landscaping

The following is a summary of the discussions and actions taken at the November 20, 2023 Lake Ashton Community Development District Board of Supervisors meeting.

FIRST ORDER OF BUSINESS	Roll Call and Pledge of Allegiance
Ms. Burns called the meeting to order at 9:00 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. Howison asked for any comments on the agenda. Hearing no comments, he asked for a motion to approve the agenda.

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. Howison opened the public comment period. There were no forms submitted and no members on Zoom. There being no comments, the next item followed.

FOURTH ORDER OF BUSINESS	Consideration of Minutes from the
October 16, 2023 Board of Supervisors Meeting
Mr. Howison presented the minutes from the October 16, 2023 Board of Supervisors meeting. He asked for any comments or corrections to the minutes. Ms. VanSickle questioned “weeping willow” on page two in the second paragraph under the landscape update. She commented on the statements documented in the minutes, “in which they reside” and “in which the individual lived”. She clarified that the concept they were discussing was the difference between where the individual lived and where the incident occurred. That difference needs to be protrayed in the minutes. Mr. Howison also clarified that the second comment, “in which the individual lived” should be “in which the incident occurred”.

FIFTH ORDER OF BUSINESS	Landscaping Update
A. Presentation of Monthly Landscaping Checklist and Report
Mr. Fisher presented the landscape report to the Board. He stated that they were keeping an eye on several more Queen Palm trees that appear to be declining and he will get a quote. He spoke with Mr. Lopez about alternative plantings for around Veterans Memorial and he is researching that with some of his vendors. He added that it was primarily some sort of oak, something that will add a little bit more shade so residents can

enjoy that area. He further explained that weeping bottlebrush wouldn’t achieve that shade aspect. He pointed out that he was having Yellowstone pull out the declining shrubs down the boulevard. They are looking into replacement options.
Mr. Lopez provided updates to the Board stating that they would be doing mulch next week and it should be completed next week as well. He noted that he would be supervising to make sure everything gets done. He pointed out that he has maps to give his crew, so they know the areas. He explained that he was told to let the Japanese Blueberry trees along the boulevard grow, so his crew will stop trimming these trees to allow for growth. He stated that they did some detail throughout the Clubhouse for Christmas decoration. He added that they were now on every other week. They mow one week, and the other week is detail. They are doing a lot better now. Ms. Landgrebe asked if Mr. Lopez was typically there weekly with his crew. Mr. Lopez responded that he tries to come there once or twice a week. Ms. Landgrebe asked when he would have the information on the oak trees for the Memorial Service. He explained that the last time he checked it was probably about two or three weeks ago. He had some weeping willows, but they were not meeting the expectations. He is checking in other places, but once he gets all the information, he will get with Mr. Fisher. Ms. Landgrebe asked if it would be before the end of the year. Mr. Lopez agreed that it would be before the end of the year. Ms. Landgrebe commented that the trees along the boulevard were getting tall and stringy and they want them full. Mr. Lopez agreed.
Mr. Fisher stated that he would be getting with the turf technician because there were some areas of turf that have excess weeds. He will be meeting with the manager, Pete, about that and some other areas that need to be addressed. He explained that he knew the garden was a huge focal point and they would make it more presentable. He pointed out that the mulch will help with reducing the presence of weeds. He concluded his review of the landscape report and asked for any questions. Hearing no questions, the next item followed.

SIXTH ORDER OF BUSINESS	Old Business
A. Discussion Regarding Access Credential Fees and Policies (policies to be provided under separate cover)

Mr. Howison opened discussion regarding access credential fees and policies. He noted the policies were presented to the Board on the 13th and a revised copy was dated on the 17th. Mr. Realmuto asked if they wanted to start with the fees. Mr. Howison agreed, but noted before they discuss the fees, he pointed out that they asked Ms. Wells to look into alternative means of funding things. He explained that they do have one company out there that is very interested in a multi-year agreement to provide funding in exchange for some consideration related to not only the security credentials, but other potential marketing opportunities for them. He stated that they could still talk about these fees, but he thought they were still a month or so from being able to bring details. He asked the Board to authorize someone to work with Ms. Wells and the vendor to move the negotiations forward. The question was asked if Mr. Howison was asking for a motion. Mr. Howison responded no and that it would just be staff direction at this point. He added that Mr. Realmuto had some numbers, and they would still want to discuss alternatives if it falls through, but it looked promising. Mr. Realmuto stated that the initiative was great and whoever they designate to help move things along was fine. He didn’t see any issues.
After brief Board discussion on who to designate, Mr. Howison stated that he would hang in there for now and they will bring it back to the Board. Mr. Realmuto wanted to make sure this would not delay anything that was planned previously. Ms. Carpenter explained that they could adopt the fees and set a hearing for January. It was noted that they already did that at the last meeting. Ms. Burns stated that they had the hearing with the balance and if they were going to charge something, it needed to be under that amount. Mr. Realmuto responded that they would want to decide that at the meeting and as a Board. He added that they would still need to agree as to precisely how they were going get that under the fee. Ms. Burns asked if they want to go ahead and authorize it if this deal with somebody who wants to sponsor them is going forward and there is not going to be a fee to residents that they could move forward. Mr. Howison responded that because there was more to it than just the security fees, the Board would need to hear and approve it. Mr. Costello stated that until they have all the information in it, he couldn’t see why they would move forward. He suggested to wait until they see what the offer is and decide whether they find it acceptable. At that point, they can set a price.

Mr. Realmuto provided Supervisors with an analysis to help them understand what they were looking at. He explained that the analysis illustrates various funding. He further explained that they could go from funding the security enhancements 100% through assessments to funding it 100% through a one-time fee. He pointed out that the bottom line was the yellow boxes, which were the total savings. The most expensive option was funding it 100% through assessments. He noted that the total savings would be zero because they are against assessments. If they were to fund it on the last line of the row he reviewed, they could save up to $130,500 in total funding. He noted that the credential fee was a one-time fee that is collected once per resident. Any assessment increase that covers the cost from assessments is likely to compound yearly. He pointed out the percentage of lots between LA CDD and LA II CDD. He concluded and was happy to answer any questions.
Ms. Landgrebe clarified that the one-time fee could have repetitive fees to those who buy another vehicle, etc. Mr. Realmuto agreed that it could, but they were talking about the portion of the fee essentially that is funding the security enhancements. They can choose to set the fee for replacement credentials much closer to costs.
Ms. VanSickle asked Mr. Realmuto if he could explain further about this because there was some concern about the west not having to pay this and their residents may have to. She pointed out that the west increase went up $200 on their assessment and theirs only went up $100. Mr. Realmuto explained that he had this in mind when proposing that they reduce it because he knew there were potentially more costs such as the credential fees.
Ms. VanSickle noted her second concern was a comment that they could charge whatever they want, which was stated at their last meeting. Ms. Carpenter noted that it had to be reasonable. She added that was a big consideration with these numbers. Mr. Realmuto responded that was true and was an issue at the rate hearing, which they held at the last meeting. The only substantive change regarding security was that they made it clear that it was for all access credentials. There was no change made to the amount. That amount was determined to be reasonable. The only thing they have left to do is set the amount at up to that amount.

Ms. Landgrebe asked how Mr. Realmuto came up with the credential fees. Mr. Realmuto responded that it was a spreadsheet that he would be happy to supply to everybody.
Mr. Costello stated that they were looking at almost a 500% increase. He stated that they saved people $100 by backing off the $200 they were originally looking at. Now if they’re paying $30 and $50 with two people in the house, they’re spending $160 to save
$100 and that does not make sense to me.
Mr. Realmuto explained that as far as the gate credential fee, the current fee is
$37 and is related to the cost of the credentials. He didn’t think they should charge more than that, so he included examples that were right around that. Mr. Realmuto explained that regarding the amenity credential fees, he didn’t choose anything. He explained that this was information for the Supervisors to understand what the impact was on the budget that they, as a Board, were choosing. He noted that he picked various points along the spectrum to bring them from funding at 100% through assessments to funding it 100% through the fee. He added that those were the fees that do that, and they can see the effects in those columns.
Mr. Landgrebe asked if the numbers were random. Mr. Realmuto responded that he wouldn’t say they were random. He noted that he spaced the fees about $10 apart and he stopped when it paid for the security.
Mr. Howison stated that he was funding not just the credential fees here. He explained that if he takes the full funding, he was funding not just the credential fees, but funding the entire cost of the system. Mr. Realmuto responded that the credentials by themselves don’t do anything. It’s a system that is not just the physical card they purchase from Securitas, it’s the monthly charge behind the equipment. Mr. Howison stated that the question was where did the numbers come from, which Mr. Realmuto answered. He concluded that hopefully they have some alternatives coming.
Mr. Howison moved the discussion on to the policies for issuance of RFID tags and amenity access cards. Mr. Realmuto stated that he took the opportunity to go through in detail the last version that was provided to them. He noted that rather than talk about the changes he would like to see, he took the document and included his suggested changes in red.

Mr. Costello stated that while Mr. Realmuto was making changes to the policies, he and Ms. Wells met with Mr. Mecsics and James in Lake Ashton 2. He said that he did not understand why Mr. Realmuto was getting involved in things that he doesn’t belong in.
Mr. Realmuto asked Mr. Costello to help him understand where his issues and hostility comes from. Mr. Realmuto stated that they were looking at a draft for Supervisor discussion and that’s why the Board was there, to discuss the topic.
Ms. Landgrebe stated she was surprised Mr. Realmuto did this because the Supervisors all have meetings with Ms. Wells and many of the things Mr. Realmuto has chosen to give them were talked through with Christine and she already planned these changes.
Mr. Costello stated that four people were asked to go through the document and he met with Mr. Mecsics for an hour and a half the week prior and reviewed the document and felt that among the four of them this was the best way to go. Mr. Costello stated that Mr. Realmuto constantly puts himself where he does not belong. Mr. Costello asked why he should waste his time, Mr. Mecsics time, Ms. Wells time, etc. when Mr. Realmuto is going to sit there and do all this.
Mr. Howison stated that the Supervisors do meet with Ms. Wells each week allowing her to take input and put out a single document instead of having two in front of us to review.
Mr. Realmuto stated that he also met with Christine and gave her feedback on an earlier version of the policy which was modified significantly since then. He stated that in the latest version they received on Thursday, not all of his concerns were addressed. He asked why the policies were on the agenda if they didn’t want any Supervisors to comment on it and discuss it.
Mr. Howison stated that after looking at Mr. Realmuto’s document, there are more concerns than there is original text in the document. He stated that there must have been concerns with every word in the document.
Ms. Landgrebe stated that they have staff who is very capable. They are their policies, so they may have taken things each Supervisor has said and decided what is going to work and what will not. Ms. Landgrebe stated that this document should have

come from Christine and her staff, not Mr. Realmuto. She stated that every comment they make to staff does not necessarily end up in the document.
Ms. VanSickle asked Mr. Costello if the document that came out on Thursday was agreed upon by Mr. Costello, Ms. Wells, Mr. Mecsics, and Mr. James Margeson. Mr. Costello answered yes, it was.
Ms. Wells noted the only part of the document not agreed on was the length of time for the renters. Mr. Costello agreed and stated that they came to a decision that with the RFID tags, they could cut someone off. He explained that if someone comes to them and says their lease for the property ends on January 31st, they can make it so that on February 1st, they will not get in unless they come through the guest line. Mr. Costello further explained that they could not stop any person from coming into their community, but they can slow it down. He noted that as far as limitations go on that, that should run consecutively with whatever is said as far as rental agreements.
Mr. Howison asked the Board if it was necessary to approve these policies today or should they take the two documents provided and address the suggestions in the next meeting. Ms. Wells asked for clarification if the Board wanted to keep what the Joint Amenity Policy says, which is to be classified as a renter, they must be there for at least thirty consecutive days. Mr. Costello stated the day their lease ends, they go in the RFID system and cut them off. He stated that by not giving them the right to come in here through that, is we are clogging up our visitor’s side.
Ms. Landgrebe stated that the policies and procedures will alternate as you are working with them and get more familiar with them. They will be updated periodically especially as we start implementing. I would make a motion that we accept what was given to us by staff. Ms. VanSickle stated that she also tried to make that motion.

Mr. Howison stated that he saw some comments provided in Mr. Realmuto’s document that he found to be appropriate.
Mr. Realmuto explained that this item was on the agenda for discussion. He stated that he wished the comments could be limited to the substance of the policy rather than attacks and criticizing Supervisors for essentially doing their job, doing their homework, and coming forward. First is the number of months, he noticed that there was a difference

in the policy in the length of the time between the RFID tags and the amenity access credentials. He proposed that they make them the same. He stated that he believed this policy should be a joint LA CDD and LA2 CDD policy, rather than just an LA CDD policy. Mr. Realmuto stated the next change was the second bullet under RFID tags where it says government issued photo ID with a Lake Ashton address listed. Not all residents are going to have a government issued photo ID with a Lake Ashton address. As you know, we have lots of snowbirds. That's the reason for that suggested deletion. The purpose of the ID is to have a government issued photo ID for the person that's claiming it.
Ms. Landgrebe stated that these comments have already been made and it is time consuming.
Mr. Howison stated that Mr. Realmuto had suggested changing “car” to “vehicle” which was a valid change. Ms. Landgrebe stated that is something staff could have done. Mr. Howison agreed that staff could have done these and the Board could have had a document in front of them that was more complete.
Ms. VanSickle stated her concern was that this has already been agreed upon by the four people who were appointed to do this. She stated that they need to get on board with these policies because they want the system.
Mr. Realmuto stated that they shouldn’t stick their heads in the sand and ignore issues. Mr. Realmuto stated that while other Supervisors might have already brought these issues up with Christine, none of the Supervisors know what the others have already brought up. This is their time to come together to discuss these policies.
Mr. Howison stated that his issue was that they were only given ten minutes notice for these changes, and there was more red on the document than black. He stated that Mr. Realmuto gave the Board ten minutes and then wanted to get on his soapbox to look good for them. Mr. Howison stated there is an election coming up, but this happens month after month after month. Mr. Howison asked if they can act as a team, as a Board that the entire community could be proud of or does it always have to come down to comment that make the rest of the Board look bad.
Mr. Realmuto stated that is a personal attack, contrary to what you said. He stated he did not want to keep going down this road. He wanted to discuss the substance of the issues. Mr. Realmuto stated that Mr. Howison brought up that the Board is just now seeing

these proposed changes. Mr. Realmuto asked when he should have brought these changes up to other Board members.
Ms. Landgrebe stated the changes should have been brought up through staff. Mr.
Howison agreed with Ms. Landgrebe.
Mr. Costello stated I agree with Mr. Howison, Mr. Realmuto did a total rewrite on something that four people sat down and agreed on.
Mr. Realmuto stated one of the major issues he identified was in the last paragraph of page 1 where it said LA CDD staff will work with the Polk County Property Appraiser. There was no mention made of the county clerk. He stated from experience that he knows the property appraiser’s records sometimes take months to be updated and that the actual legal definition of who owns the property is held by the county clerk’s office. He stated that was the reason for his suggestion that they add to work with the Polk County clerk.
Mr. Howison stated that Mr. Realmuto added Polk County clerk and property appraiser. It goes each way in Lake Ashton. He stated that he recommended that Ms. Landgrebe rescind the motion and that they allow staff to take Mr. Realmuto’s document to make adjustments as appropriate and as determined by the four people charged with responsibility.
Ms. VanSickle disagreed that they should rescind the motion, and stated that she felt they could move forward. She did not feel like they needed to wait for a joint meeting and fight over this for an hour or two and then come back to another joint meeting. She stated that they needed to get moving on this.
Ms. Carpenter suggested adopting the policies in substantially final form so Ms. Wells could change wording or additional comments that are not substantial. Mr. Costello stated that he did not feel any document was perfect, and that there would be changes along the way.

SEVENTH ORDER OF BUSINESS	New Business
Update on Security Items (requested by Supervisor Costello – NOT A CLOSED SESSION)
Mr. Costello explained that last Wednesday Ms. Wells and himself had a meeting on a computer with Securitas and Techwave. He further explained that they were looking at January 1st as far as starting to implement. They told them that they already sent out a page for people to fill out as far as information for the system. He noted that they had almost 300 responses, which they were happy about because they feel that the sooner they get the information, the better it’s going to be. One of their biggest things was the fact they feel that the CDD would customize their system to what they want. He was under the impression that they would start using the system by mid-February. He pointed out that there was some educational material that people will be able to get online, or they could have it there at the Clubhouse. He explained that as far as they can see right now, it looks like they would be moving forward as of January 1st. He asked for any questions. Mr. Howison asked for clarification that January 1st means the beginning of installation of the hardware and the actual adoption and beginning to use the system would be mid- February. Mr. Howison also pointed out that this item should have been an old business agenda item, not a new business agenda item. He asked that for future agendas, this item be added as an old business item. He also asked Ms. Wells to help guide Ms. Burns and her team through that.

Discussion Regarding Reduced Ballroom Rental Fee for Victory Ridge
(requested by Supervisor Costello)
Mr. Costello explained that he had a phone call from Donna Nobles who is the administrator for Victory Ridge Academy. He stated that Victory Ridge Academy is a school for challenged children. He noted that Ms. Nobles asked him if they could do something to give her a reduced rate or give them the ballroom. He pointed out that they offered Victory Ridge Academy the room once before and they never used the room because of Covid. He commented that personally he would like to be a good neighbor and allow them to use the room for the night. He asked for any questions. Mr. Howison responded that was a great thought, but his concern was that they were a valid 501(c)(3)

organization and what if another 501(c)(3) organization asks the same. He noted that he doesn’t have a problem if the rest of the Board doesn’t in reducing a rate or giving it to them for free, but he thinks they need a policy in place to address this. He doesn’t want organizations coming up out of the woodwork. Mr. Costello agreed with Mr. Howison’s comments. Ms. Wells stated that they had a date on hold in April of 2024. She added to Mr. Costello’s statements stating that it was brought to the Board and the Board voted to do a fee waiver for the room rental and they charged them a $500 refundable damage deposit and they ended up not being able to hold their event because of Covid. It was a Board decision. Ms. VanSickle asked Ms. Carpenter if they could honor this one time. Ms. Carpenter responded that they could certainly try. Mr. Howison asked if it would make sense to adopt a policy to have in place. Agreement was noted. Mr. Howison commented for Ms. Landgrebe to work with Ms. Wells and turn to Ms. Carpenter for legal advice and see if they can come up with a policy in the next ten days.

Consideration of Resolution 2024-02 Approving the Amended Fiscal Year 2023 Budget
Mr. Howison presented Resolution 2024-02 to the Board. He asked for any discussion. Ms. Burns stated that Sharon sent a response to the question about which items were selected in the budget. She noted that Sharon said that she only amended a few items to not be over the total budget for Fiscal Year 2023. For the capital project funds she added $10,771 in case anything comes up Fiscal Year 2023. She stated that had not come in yet because they need to do it within 60 days of the closing. She allocated those funds to be coded there in case they get additional that haven’t come in. The auditor is looking at total expenditures. As long as the total expenditures are under the amended budget amount, that satisfies what they need to do for the audit.

EIGHTH ORDER OF BUSINESS	Monthly Reports
Attorney
Presentation of Ordinance 2023-04 Regarding Recent Boundary Amendment
Ms. Carpenter stated Lake Ashton II signed a lease that they were going to amend the boundaries of their District to make it smaller so the two golf holes, about 16 acres, goes into Lake Ashton II. She pointed out that this was a long process. The City of Lake Wales approved it and approved the acres going into west. They do have approved ordinance changing the size of the District and it will now go to the county for the addition on the other side.
Mr. Howison clarified for residents that this change was approved in 2019 when LA CDD II acquired the golf course. He stated that this change has no impact on where the residents lots reside. The lots bordering holes 14, 15 and 16 on the west course, that are Lake Wales lots, are still within the boundaries of Lake Wales. The golf holes 14, 15 and 16, once approved by the county, will then reside within the boundaries of Lake Ashton II CDD. He noted no assessment changes, no residency changes, and no county changes. Everything remains the same.

Engineer
Mr. Rayl presented the engineering report to the Board. He reviewed some ongoing items, which included the Lake Ashton shoreline stabilization, 4444-4445 Ventana pavement repairs, and bridge board replacements. The Lake Ashton shoreline stabilization was not 100% complete when he was there Friday, but they are staying on top of that. He stated that the repaired areas looked good.
Mr. Rayl stated that for the Ventana pavement repairs the curb was repoured, but had not be cut yet. There is some pavement patching that goes along with that. It’s ongoing, but due to the weather, they are a little behind.

Mr. Rayl reviewed the last on-going item, the bridge board replacement. He explained that the Board was ordered as of last week, but they have not been received yet. It will get scheduled when the boards come in.
Mr. Howison commented that this Board made the right decision in spending a little more money on this shoreline replacement. It’s a long-term solution and it is much safer today than six weeks ago. The path is still closed. He asked for everyone to give them another week.
Ms. Landgrebe noted her concerns about the entrance for those with mobility issues and wheelchair issues, which often gets blocked because of the cars. She asked if they were in a situation where maybe they need to address the whole parking lot and do it all at once or is there something they can look to do just on this side. Mr. Rayl responded that they looked at the grade difference between these accesses and the parking lot grades and trying to make them ADA accessible. He stated that it may involve modifying some of those ramps. He responded that they would look at that.

Lake Ashton Community Director
Ms. Wells reviewed the community director report with the Board. She reviewed the events and activities stating they have the Home Improvement Expo scheduled for November 29. They added an additional revenue sharing this year to include advertising the program they print for the actual event. She noted that 15 vendors took advantage of that $100 advertising fee to put their logo and their contact information in the program. They have a total of 34 vendors scheduled for that event. She pointed out the list of events from November through January. They have a lot going on. She explained that Holly with Small World Tours would be there to go over trips for January through June at Monday Coffee on December 11. She stated that with the cost savings analysis, they were able to upgrade their internet services at no additional charge to the District. She also stated that TECO is evaluating each single light pole to see if there is any savings that they can do with changing out the light poles with them to see if they realize any savings that way. They will not allow them to buy out the contract, they won’t allow them to buy the equipment, and they won’t lower the amount. This is the only option to see if they want to change anything out to finding savings that way. She pointed out that they were working

with a natural gas company to bring it into the community. She just had a meeting with them last Wednesday and they have given them all the information. They are doing a feasibility survey. They have been working on this for years and finally they have the gas line that goes right in front of Lake Ashton, so it will be better for them feasibility wise. She noted that he was hoping to get her all the information the week after Thanksgiving.
Regarding safety and security, Ms. Wells stated that James and herself would be working right after the meeting today on a blast to address some of the frequently asked questions that they have received from sending out the first wave of the form. One of the things she plans to address was the government issued I.D. with Lake Aston address, which was the top question they received. Once they get the draft blasted out, she will send it to Jim and Mike to look at and they will be sending out another blast with a link to the form. She pointed out that when she last looked, they had over 600 responses. Ms. Burns explained that the point of that was to verify that they are residents, so they usually do either a Lake Ashton address or the deed. She didn’t think they needed both.
Mr. Realmuto pointed out some new wording that he had not seen before, and he was curious what the origin was and what the purpose was. He read the statement stating, “I understand that I have willingly provided all the information requested above and that it may be used by the District for various purposes.” He was curious where that came from and what they were trying to achieve with that, and he asked if it could be made more specific to allay concerns. Ms. Burns responded that language came from a general amenity access form that they use for all Districts that don’t have staff. She explained that was just a standard language that was provided. Mr. Realmuto stated that their concern was that the language was very open-ended, and it wasn’t included in the form that they currently signed when they come for a Lake Ashton I.D, for example. Ms. Burns responded that leaving it open-ended was better for the District. She didn’t know if they wanted to get into specifics.
Ms. Wells reviewed the general updates from her report. She stated that there were two mandatory facilitator meetings executed on October 25 at the Clubhouse and October 26 at the HFC. The main purpose of those meetings were to address the Joint Amenity Policies regarding clubs, groups and organizations and the change to the guest policy and the Joint Amenity facility policy. They can only be registered 12 times per year. She

noted that they were having some issues with clubs, groups and organizations turning people away and saying they couldn’t be a part of the group because it was a private group. She had several people come to her and thank them for having policies to address those concerns. She stated that the operations manager gave her an update on the Bocce Court refurbishment. She pointed out that the contractor that the Board approved to quote for the September meeting ended up not being able to fall through with the project, so they got another quote from another contractor. The quote itself was $250 more than the one they approved in September. She wanted to bring this here since the Board approved a specific quote to be sure the Board was ok with staff moving forward with another vendor to do the repairs to the Bocce Courts. The new total amount is $4,950.

Ms. Wells stated that they were still within budget for the budgeted amount of
$22,000. She reviewed the shoreline restoration project stating that the concrete repairs were pending, and they are keeping the area blocked off until the repairs are complete. She moved on to the Project Tracking List stating that the grease trap installation was stuck in the City of Lake Wales permitting and has been there for several months. They are working with the City of Lake Wales to see if they can get that moving. She reviewed the completed projects stating they received the two treadmills in the Fitness Center, the Media Center game room switch is complete, the outdoor pool/spa refurbishment is complete, and the installation of plants at the voting entrance in front of the Clubhouse is complete. She asked for any questions.
Mr. Costello asked if they had inspected the unit to make sure that there was no internal damage regarding the gate arm being hit twice. Ms. Wells responded that Securitas came out and evaluated the entire system to make sure there was not any damages to the operator, and they did not see any. It’s just the price of replacing the gate arm. Discussion ensued on the damages to the gate arm.

Operations Manager

Mr. Fisher reviewed the Operations Manager Report which was included in the agenda package for review. He first reviewed his update on the contracted services starting with landscaping. He noted that he was very pleased with how the ponds were looking. He pointed out that their onsite technician did a great job, specifically with the pond. For the facility maintenance updates, Mr. Fisher explained that they had Kincaid Electrical Services install some LED pole lights at the Shuffleboard Court. He stated that the Bocce Ball Court refurbishment project was difficult, but the curbing install will get scheduled to get that project moving. He will update the Board as soon as that starts. After presenting his report, he asked for any questions. Hearing no questions, the next item followed.

District Manager’s Report
Ms. Burns stated that the only thing she had was to check with the Board about their attendance for the December meeting to make sure they have a quorum. Discussion ensued on the December meeting; the Board decided to keep the December 18th meeting scheduled.

NINTH ORDER OF BUSINESS	Financial Report
Presentation of Updated Year End Financial Statements for Fiscal Year 2023 (September 2023)
Combined Balance Sheet
Capital Projects Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
Approval of Check Run Summary
The financials were included in the agenda package for review. Mr. Howison asked for any discussion or concerns. Hearing none,

TENTH ORDER OF BUSINESS	Public Comments
Mr. Howison opened the meeting up to public comments.

Mr. Al Cooney (4303 Ashton Club Drive) asked about the rate they would be paying for the gate and all the new doors. He commented that if it costs them more than $100, it’s too much. He clarified that he was talking about security. Mr. Howison responded that they didn’t know yet and he appreciated Mr. Cooney’s comments. Mr. Cooney responded that the Board was not being fair to the residents. Mr. Howison stated that they were trying to be fair. He added that there had been no decision made yet. Mr. Cooney asked why they haven’t decided yet. Ms. Landgrebe responded that it was because they didn’t have the figures. Mr. Cooney asked why they didn’t have the numbers. Mr. Howison responded that they have the numbers, but they had some things they were working on. Mr. Realmuto explained that they have the numbers regarding the various splits of how the costs will be paid. He added that there was a cost to this. He stated that the resident was going to pay for it, and they were going to pay more than $100 for it whether it comes out of their assessments or through a credential fee. He further explained that was the numbers that the Board has. The information they are waiting for is on a sponsorship that would subsidize that by third parties, reducing that cost further, however they decide to fund it. Mr. Howison pointed out that when he says that he is going to pay more than
$100, it goes back to the entire system. He asked if Mr. Cooney was talking about credentials. Mr. Cooney responded that he was talking about the security. He stated that they raised their rates because they were putting a new system out there. He didn’t know why they had their assessment raised another $100. They prepared $200 and then at a meeting they said they don’t need the other $100 because $100 would cover it, so he asked which one it was. Mr. Realmuto responded that people were linking those two things, reducing the assessment increase from the maximum of $200 to $100. He noted that suddenly people are trying to tie that into the only reason for an assessment increase was security. He added that he didn’t think that was true. He explained that the Board wanted to raise the assessments to get more into the capital reserve fund and/or spend more on capital projects. It wasn’t just about the security enhancements.
Mr. Howard Kay (4104 Stone Creek Loop) thanked the Board on behalf of the Victory Ridge Academy. He commented that he had been on the Board for seven years and he was still on the Board. He explained what Victory Ridge Academy was all about. He noted that they had 300 students with a waitlist of over 100 children who were

severally disabled from the ages of three to thirty-three. He noted that they were expanding to Davenport with 10 acres they bought because they have such an overflow. He understood that the Board couldn’t make exceptions. He stated that if anyone wants to tour there, he can set up a time. Mr. Costello thanked Mr. Kay for his service.

ELEVENTH ORDER OF BUSINESS	Supervisor Requests / Supervisor
Open Discussion
Mr. Howison asked for any Supervisor comments or open discussion.

TWELFTH ORDER OF BUSINESS	Adjournment
The meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman
MINUTES OF MEETING LAKE ASHTON
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Lake Ashton Community Development District was held on Monday, January 22, 2024 at 9:00 a.m. at the Lake Ashton Clubhouse Ballroom, 4141 Ashton Club Drive, Lake Wales, FL.
Present and constituting a quorum were:

Lloyd Howison	Chairman
Brenda VanSickle	Vice Chairman
Steve Realmuto	Assistant Secretary
Mike Costello	Assistant Secretary
Debby Landgrebe	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Jan Carpenter	Latham Luna, District Counsel
Garrett Posten	District Engineer, Rayl Engineering
Christine Wells	Community Director
Matt Fisher	Operations Manager

The following is a summary of the discussions and actions taken at the January 22, 2024 Lake Ashton Community Development District Board of Supervisors meeting.

FIRST ORDER OF BUSINESS	Roll Call and Pledge of Allegiance
Ms. Burns called the meeting to order at 9:00 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. Howison asked for any comments on the agenda. Hearing no changes to the agenda, he asked for a motion to approve.

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. Howison opened the public comment period.
Roy Aull thanked the Board on behalf of the bocce group for their support of the refurbishment of the courts. Mr. Aull specifically thanked Matt Fisher for staying on top of the contractors to make sure everything went well.

FOURTH ORDER OF BUSINESS	Consideration of Minutes from the
November 20, 2023 Board of Supervisors Meeting
Mr. Howison presented the November 20, 2024 minutes and asked for any comments or changes.
Ms. Burns stated that she received two minor changes to typos from Debbie that are corrected in the version the Board has.
Ms. VanSickle stated that she felt like she attended a different meeting than what was reflected in the November 20, 2023 minutes. She stated in the past the minutes have been accurate, transparents, and consistent, but she felt that the November mintues did not meet that standard. Ms. VanSickle asked that staff redo the meeting minutes. Ms. Burns suggested tabling the minutes to a future meeting for approval.
Mr. Costello asked for clarification about what was not accurate in the minutes. He felt that the mintues captured a lot of details that aren’t normally captured. He noted that staff had spent a lot of time listening to the meeting and puling out the relevant information for the minutes.
Ms. VanSickle stated that Ms. Burns had already been informed on what needed to be updated.
Mr. Realmuto stated that each Board member could work with staff to review the minutes. Ms. VanSickle stated that the transcriber should do an independent transcription. Mr. Realmuto questioned if the minutes they had were not an independent transcription. He asked if Ms. VanSickle was working with staff to resolve her changes to the minutes. Ms. VanSickle stated that she has not worked with staff nor does she want

to. She has given her comments to Ms. Burns. Mr. Howison stated that the minutes would be placed back on a future meeting agenda for approval.

FIFTH ORDER OF BUSINESS	Landscaping Update
Presentation of Monthly Landscaping Checklist and Report
Mr. Fisher presented the monthly landscaping update. He noted that staff continues to meet with Yellowstone every week to review the CDD property.
Ms. Landgrebe asked about the tree on the boulevard that Mr. Fisher discussed at the November 2023 meeting. Mr. Fisher stated that it is taking a little longer than usual because they are removing them at no cost. He noted that they will only be paying for the install. He stated that he would get with them to see if they can finish that and get new plants in by March.
Ms. VanSickle stated that the ixora keeps staying out there and asked what the story was on those. Mr. Fisher stated that he keeps getting told that they cannot find a replacement that we will be happy with. Mr. Fisher stated that he is going to get with Pete, the branch manager, and see if he can purchase plants himself and Yellowstone give them a credit.

SIXTH ORDER OF BUSINESS	Old Business
Discussion Regarding Access Credential Fees
Mr. Realmuto stated that fees have been passed by LAII CDD. The Board is being asked at this meeting to approve a sponsorship agreement which further reduces the cost. He noted that they already spent the money back in August for the security contract, this discussion is about how the Board will fund it. Mr. Costello reviewed the breakdown of costs to residents per lot. The spreadsheet shows if funded 100% from assessments on the lot that the total cost per lot owner will be $372 over the five-year period, or if the
$31,000 sponsorship is included it would cost residents $195. Mr. Costello stated the RFIDs would cost $10 and the amenity access device would cost $87.
Mr. Landgrebe stated that she would have liked the material to review before the meeting. Mr. Realmuto noted that he had shared the information at prior meetings but had been working to refine the numbers based on new information and amounts of the sponsorship agreement.

Mr. Costello stated that they already obtained the money through the sponsorship and questioned why they would want to keep putting their hands in residents’ pockets. He stated that the only plan he would vote for is zero.
Mr. Realmuto stated that his understanding is the proposed sponsorship gets us
$31,000. And that includes some things that otherwise would have been paid for directly. Mr. Realmuto stated that the actual cost of the system is around $360,000 so they haven’t gotten even 10% of it through sponsorship.
Mr. Costello stated as far as money goes, most of our money is received through what we assess each lot. And these people have paid for it once. Why do we want to charge them for it a second time? We've gotten a sponsorship. Mr. Costello stated ye, we're going to end up paying for the system, but I can't see why I should turn around and charge somebody.
Mr. Howison stated I think we need to understand what we were trying to accomplish with the sponsorship. First of all, to try and get a sponsor to go much higher than the amount we ended up securing. The amount that we have secured basically pays for all of the credentials. It falls a little bit short, but we also know that there are lots that will have additional vehicles. Mr. Howison stated that he felt strongly that they should not be charging residents for the basics, meaning the first RFID tags and the first to proximity cards.
Mr. Howison stated we do need to talk about, before we go there, we need to talk about what happens for additional RFID tags and what happens for additional proximity cards. Ms. VanSickle stated if we only have one vehicle, I would not expect two. And I think we need to make that real clear because we would get the first one for free under your motion. But if we went out and traded vehicles, then we would pay for the second. We wouldn't say I've got one stash back here I can use. I think we're talking about the initial outlay. It says up to two, but if I only use one, can I save the other one? No. And I think we need to be really clear in that. Ms. Burns stated I think you could say the initial distribution, up to two per household and then any additional vehicles, I think from what Mike said, would be $10, same for additional proximity cards, would also be ten. And then I think you would also want to add in there what you would do with a replacement card. So if someone loses theirs, they have to pay for a new one.

Discussion ensued regarding renters and Ms. Burns noted that renters would be treated the same as residents. Ms. Burns stated that the owner and the renter cannot both have amenity access, the owner will need to decide if they retain access or if they allow the renter to have access instead.
Mr. Howison stated what I'm going to throw out to the board would be that initial distribution would be free. Up to the first two RFID cards, first two proximity cards, and then anything beyond that would be $10 each. And then for new residents moving into Lake Ashton, they would pay the fee of $10 per credential. Mr. Realmuto stated that charging new residents that move in is consistent with what we do now if they come in and want a gate clicker, they pay for it.
Discussion ensued on dates of the rollout and how long they would be operating with both systems. Mr. Costello noted that he was suggested a 90 roll out period where they would use both systems.
Mr. Realmuto stated we need to be very clear to residents that because your renter is the first one getting this during the rollout period, they're getting it for free, you will be charged when you request one. We have to be really clear on that communication.
Ms. Burns we have a motion and a second to issue up to two RFID and proximity cards per household during the initial 90-day rollout and then charge $10 for additional RFID and proximity cards after that.
Mr. Realmuto stated we've reduced credential fees from the $37 for the gate opener now to $10. So residents should be very happy with that. But I want to make it clear for those who think they're saving money. We could have had this cost each lot over the five-year period only, for example, $195 instead, coming out of each lot owner's O&M assessment is going to be about $370 over this five-year period. And I'm not trying to inflame any dispute between the communities, but essentially what's happening to pay for this system is that you're asking our residents, the Lake Wales, Lake Ashton CDD residents, to subsidize the total cost of this system for all residents. And that's why there's a huge cost difference, because only half of the community is paying for this. Mr. Realmuto stated I think we missed an opportunity to save our residents money.
Mr. Howison stated the tradeoff would be for a typical resident with two vehicles, would be $174 plus $20, would be $194 credential fee versus $372 assessments. So the

point is that we can charge people $194 today or we can give it to them for zero and that cost per lot goes up.

Ms. Wells noted that they currently charge different fees if credentials are damaged or lost and need to be replaced. Board discussion ensued on imposing fees for replacement cards.

Ms. Wells also noted that the way the policy is written now, when a homeowner comes to register their guests, the homeowner will be issued a guest pass for everyone over the age of 18 that's currently there. If they do not return that, the homeowner is charged a fee. Mr. Howison stated that he would like the fee for that to be a little more punitive. After discussion, Board consensus was after 10 days if the guest passes are not returned, they will be charged $40.

Update Regarding Security (requested by Supervisor Costello – NOT A CLOSED SESSION)
Mr. Costello stated we have a tentative date of February 5 to start this installation, and hopefully we're going to be done on March 19. Mr. Costello stated we were if you put it on anything metal on your car, you're going to interrupt the capability of this. Discussion ensued about the preferred location of stickers on vehicles.

Ms. VanSickle stated a lot of people are saying that it's against insurance regulations to have anything on your headlight. What's the legality of us requiring this? Ms. Carpenter stated that she would look into that. She suggested recommending where the sticker is supposed to be put and if someone chooses not to do that, then they will have to pay to get another.

SEVENTH ORDER OF BUSINESS	New Business
Consideration of Resolution 2024-04 Authorizing the Use of Electronic Documents and Signatures
Ms. Burns noted that this is a resolution they use in almost all their other Districts, that allows staff to use DocuSign instead of physical signed copies for a majority of the District’s documents, almost anything that doesn’t require a notary.

Consideration of 2024 Data Sharing and Usage Agreement with Polk County Property Appraiser
Mr. Howison stated that they approve this agreement every year. Ms. Burns noted that this was administrative in nature, and the agreement says that they won’t disclose any exempt parcels under a public records request.

Ratification of Sponsorship Agreement with Advent Health
Ms. Wells reviewed the agreement with Advent Health in the agenda package and noted that the agreement was for January 1, 2024 through December 31, 2026. She noted that they received the first payment of $15,000. An additional $8,000 is due January 1, 2025, and $8,000 on January 2026. The Board thanked Ms. Wells for her work on this sponsorship.

EIGHTH ORDER OF BUSINESS	Monthly Reports
Attorney
Ms. Carpenter stated that the Advent Health agreement was the only material they reviewed this month. She noted that for the training that comes into effect for 2024, they are putting together an email with links to various ethics training materials. The Florida Special District Association is putting together a training as well.
Ms. Landgrebe brought up fee policies regarding charities. She provided a handout with the Draft Policy for Room Rental Fee Waivers. The draft policy stated,
“Room rental rates are set by the Lake Ashton Community Development District Board of Supervisors (“the Board”) at a rate hearing that is advertised to the public. Lake Ashton Residents, Non-Resident Members, and registered Clubs, Groups, and Organizations raising money for registered charities are entitled to discounted rates as outlined in Rules Chapter III.
It is the policy of the Board to adhere to these published rental rates and decline any requests for waivers of rental fees from any non- resident organization, group, individual, or entity.”
Discussion ensued amongst the Board and Ms. Carpenter restated her opinion that the Board did not need a fee policy for charities. Board consensus was that no discounts would be given.

Engineer
Mr. Posten noted that the shoreline stabilization project was completed. There is one area that slumped off and the contractor came back out and fixed that area. He noted that he will monitor that area until the grass stabilizes. The bridge boards came in, and they are working on getting that work scheduled. Mr. Posten noted that the contractor is ready to go but they are waiting on dates from the golf course because bridges will need to be closed down.
Mr. Posten stated that the SWFWMD permit for the ponds came through for inspection, they are ready to make that certification and that will be completed this week.

Mr. Posten reviewed the clubhouse parking and exhibit that he passed out to the Board. The Board discussed the potential options for the parking lot. Board direction was for Mr. Posten to bring back a single strong recommendation and estimated costs that the Board will vote on at the next meeting.
Mr. Posten reviewed the underdrain pipe issue on the ponds that are causing erosion issues. He noted that they are working with staff to determine how the CDD wants to address those areas on a case by case basis. Mr. Howison stated that they would like to make a decision on this at the next meeting.
Mr. Posten reviewed the 2024 rate schedule. Alan Rayl’s rate increased by $25 and Project Engineer EI went up $10. Mr. Posten noted that he will be getting his PE and he will move to that rate which is staying the same. Mr. Posten stated that Mr. Rayl would be moving into a more advisory role and most of the hours would be billed at Mr. Posten’s rate. Ms. Landgrebe voiced her concern about the budgetary impact of the rate changes.

Lake Ashton Community Director
Ms. Wells reviewed the Community Director Report which was located in the agenda package. Ms. Wells suggested surplussing the holiday lights and garland, and she suggested planning to add that to the Fiscal Year 2025 budget.

Ms. Landgrebe asked Ms. Wells to explain why fees are being charged for Zumba. Ms. Wells stated that fees are charged because the instructor charges a fee. The fees go directly to the instructor, the fees do not go through the CDD. Ms. Wells did note that they negotiated a fee with the instructor and she charges less for classes in Lake Ashton than outside of the community.
Ms. Wells provided an update on the bocce court refurbishment. The work is complete and the budgeted cost was $22,000 and the actual final cost was $19,442.78.

Discussion Regarding Converting to Natural Gas at the Clubhouse
Ms. Wells noted that they have been trying to get natural gas to the clubhouse since 2020. She reviewed the cost saving potential and asked if the Board was interested in this project before getting counsel involved in reviewing the agreement that would be needed. Board direction was for Ms. Wells to bring back cost estimates and cost saving estimates for the Board to review at the next meeting.

Operations Manager
Consideration of Memo and Quotes for Spa Lift
Mr. Fisher reviewed his report for the Board. He noted that he had three prices for the Board to consider regarding the spa lift.

District Manager’s Report
Ms. Burns stated reminded the Board that the February meeting would be a week later than usual due to the holiday.

NINTH 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
The financials were included in the agenda package for review. Mr. Howison asked for any discussion or concerns. Hearing none,

TENTH ORDER OF BUSINESS	Public Comments
Mr. Howison opened the meeting up to public comments.

Iris Realmuto asked for clarification on the RFID cards. She stated that Lake Ashton 2 CDD is providing two RFID cards to their residents and Lake Ashton is providing up to two RFID cards and two amenity access cards to both Lake Wales and Winter Haven residents. Mr. Howison stated that was correct.
John Sebastian also commented about the amenity access card fees. He stated that he did not think that Lake Wales should subsidize Winter Haven residents access cards. Mr. Realmuto clarified that the $10 covers the cost of the access credential. That credential does nothing without the $300,000 system that they are installing to read the cards and lock and unlock the doors. Mr. Realmuto noted that the $370 covers the entire system, not just the access credential or card cost.
David Fix asked for clarification on the access cards. He asked if he moved would his card be deactivated, the Board answered yes. David asked if he had guests visit him for a week would they get the same type of access card, and the Board answered yes. David discussed the parking space at the clubhouse and stated his opinion that it should not be changed. Ms. Burns noted that after speaking with Ms. Carpenter, they both agreed that the entrance near that space was not as ADA compliant as the main entrance and would likely not be used as much for that instance. Mr. Realmuto suggested holding off until the parking lot needs to be repaved and restriped, then they could address that issue. The Board agreed that they could hold off on this project, and Ms. Wells was directed to inform Mr. Posten of the Board’s change regarding the parking lot project.

ELEVENTH ORDER OF BUSINESS	Supervisor Requests / Supervisor
Open Discussion
Mr. Howison asked for any Supervisor comments or open discussion.
Mr. Costello suggested looking into alternative energy services that could potentially cut costs. Mr. Realmuto noted that he does have experience with solar energy and could look into that option if the Board directed him to do so.
Mr. Howison stated that Nick came to him and said that the restaurant hasn’t had the level of business that he was looking for. Nick asked for consideration of relief on his rent. Mr. Costello stated that they haven’t had many issues since Nick took over, and he stated he personally thought they would be foolish to not consider cutting his costs. Ms.

VanSickle agreed and noted that she had residents in the community tell her they valued having the restaurant in the community.
Ms. Carpenter stated that the Board would need to take public comment on this item since it was not on the agenda. David Fix stated that Nick should consider why he is not getting the numbers he wants. David stated the food was phenomenal but it is a limited menu. He gave a few examples to the Board about Nick not responding to his questions. Multiple Board members agreed they felt the menu needed to be expanded according to what residents had been expressing. Board consensus was to reduce the
rent for February, March, and April.

Mr. Howison stated that he has had health issues that have kept him from paying as much attention to Board related things. He recommended the Board look at roles within the Board and potentially move himself out of the Chairman position.

TWELFTH ORDER OF BUSINESS	Adjournment
The meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section V

Section A
Yellowstone Site Visit Report: 2/19/24
Task	Remarks (Including Specific Areas for improvement)

Mowing	Good Fair
Poor	Mow with the chute pointed away from the ponds. Blow off after mowing areas at a time.
Bi Weekly mowing will begin first week in Nov.	

Edging Completed	Good
Fair Poor	Nothing to report	

String Trimming	Good
Fair Poor	Nothing to report	

Weed Control Turf/Beds	Good Fair
Poor	Weeds present in areas of turf. Staff spoke with Jose about concerns. Pictures were sent to Jose.	

Shrubs/Ground Cover Care	Good
Fair Poor	Many missing Red Ixora along the Blvd.
Majority of Ixora are under developed at this time.
Indian Hawthorne along the Blvd is being removed. Due to the age of the shrub, it is unsightly. Replacement plants will be planted.
Ixora hand pruned along Lake Ashton Blvd.	

Tree Care	Good Fair Poor	Spiral Topiary’s in the Reflection Garden are going to be left alone to fill in. They will be trimmed around just not the spirals.
Japanese Blueberry tress along the Blvd will not be trimmed for some time to allow for growth.	

Litter and Debris	Good Fair
Poor	Nothing to report.	

Pond Maintenance	Good
Fair Poor	String trim the correct direction around ponds.	

NOTES
Yellowstone is gathering a quote to install Laurel Oaks around the Veterans Memorial. There are 7 in total. A quote will be provided once these trees are located. Staff seeking comparable quotes with other vendors.

Treat ant mounds when identified.

Purple Crinum Lily need attention. Fertilizer?

Section VII

Section A

December 13, 2023

Lake Ashton Community Development District Governmental Management Services, LLC 5385 N Nob Hill Road
Sunrise, FL 33351

The Objective and Scope of the Audit of the Financial Statements

You have requested that Berger, Toombs, Elam, Gaines and Frank (“we”) audit the financial statements of Lake Ashton Community Development District, (the “District”), which comprise governmental activities and each major fund as of and for the year ended September 30, 2023, which collectively comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter for the year ending September 30, 2023, and thereafter if mutually agreed upon by Lake Ashton Community Development District and Berger, Toombs, Elam, Gaines and Frank.
The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but Is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users made on the basis of these financial statements. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
The Responsibilities of the Auditor

We will conduct our audit in accordance with (GAAS). Those standards require that we comply with applicable ethical requirements. As part of an audit in accordance with GAAS, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.
Lake Ashton Community Development District December 13, 2023
Page 2

Obtain an understanding of internal control relevant to the audit 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 District’s internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for the reasonable period of time.
Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with GAAS.

We will maintain our independence in accordance with the standards of the American Institute of Certified Public Accountants and Generally Accepted Governmental Auditing Standards.
Lake Ashton Community Development District December 13, 2023
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The Responsibilities of Management and Identification of the Applicable Financial Reporting Framework
Management is responsible for:

Identifying and ensuring that the District complies with the laws and regulations applicable to its activities, and for informing us about all known violations of such laws or regulations, other than those that are clearly inconsequential;
The design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the District involving management, employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements; and
Informing us of its knowledge of any allegations of fraud or suspected fraud affecting the District received in communications from employees, former employees, analysts, regulators, short sellers, vendors, customers or others.

The Board is responsible for informing us of its views about the risks of fraud within the entity, and its knowledge of any fraud or suspected fraud affecting the entity.
Our audit will be conducted on the basis that management acknowledges and understands that it has responsibility:
To evaluate subsequent events through the date the financial statements are issued or available to be issued, and to disclose the date through which subsequent events were evaluated in the financial statements. Management also agrees that it will not conclude on subsequent events earlier than the date of the management representation letter referred to below;

For the design, implementation and maintenance of internal control relevant to the preparations of fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; and
To provide us with:

Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements including information relevant to disclosures;

Draft financial statements, including information relevant to their preparation and fair presentation, when needed to allowed for the completion of the audit in accordance with the proposed timeline;
Lake Ashton Community Development District December 13, 2023
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Additional information that we may request from management for the purpose of the audit; and
Unrestricted access to persons within the District from whom we determine it necessary to obtain audit evidence.
As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit, including among other items:

That management has fulfilled its responsibilities as set out in the terms of this engagement letter; and
That it believes the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.

Reporting
We will issue a written report upon completion of our audit of Lake Ashton Community Development District’s financial statements. Our report will be addressed to the Board of Lake Ashton Community Development District. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement.

Records and Assistance

During the course of our engagement, we may accumulate records containing data that should be reflected in the of Lake Ashton Community Development District books and records. The District will determine that all such data, if necessary, will be so reflected. Accordingly, the District will not expect us to maintain copies of such records in our possession.
The assistance to be supplied, including the preparation of schedules and analyses of accounts, has been discussed and coordinated with Patti Powers. The timely and accurate completion of this work is an essential condition to our completion of the audit and issuance of our audit report.

Other Relevant Information

In accordance with Government Auditing Standards, a copy of our most recent peer review report has been provided to you, for your information.
Either party may unilaterally terminate this agreement, with or without cause, upon sixty (60) days written notice subject to the condition that the District will pay all invoices for services rendered prior to the date of termination.
Lake Ashton Community Development District December 13, 2023
Page 5

Fees, Costs and Access to Workpapers

Our fees for the services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement, plus direct expenses. Invoices for fees will be submitted in sufficient detail to demonstrate compliance with the terms of this engagement. Billings are due upon submission. Our fee for the services described in this letter for the year ending September 30, 2023 will not exceed $3,930, unless the scope of the engagement is changed, the assistance which of Lake Ashton Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the situation with you before proceeding. All other provisions of this letter will survive any fee adjustment.
In the event we are requested or authorized by of Lake Ashton Community Development District or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for of Lake Ashton Community Development District, of Lake Ashton Community Development District will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests.

The audit documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank and constitutes confidential information. However, you acknowledge and grant your assent that representatives of the cognizant or oversight agency or their designee, other government audit staffs, and the U.S. Government Accountability Office shall have access to the audit documentation upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the report, or for a longer period if we are requested to do so by the cognizant or oversight agency.
Access to requested documentation will be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm.
Lake Ashton Community Development District December 13, 2023
Page 6

Information Security – Miscellaneous Terms

Berger, Toombs, Elam, Gaines & Frank is committed to the safe and confidential treatment of Lake Ashton Community Development District’s proprietary information. Berger, Toombs, Elam, Gaines & Frank is required to maintain the confidential treatment of client information in accordance with relevant industry professional standards which govern the provision of services described herein. of Lake Ashton Community Development District agrees that it will not provide Berger, Toombs, Elam, Gaines & Frank with any unencrypted electronic confidential or proprietary information, and the parties agree to utilize commercially reasonable measures to maintain the confidentiality of Lake Ashton Community Development District’s information, including the use of collaborate sites to ensure the safe transfer of data between the parties.
If any term or provision of this engagement letter is determined to be invalid or unenforceable, such term or provision will be deemed stricken and all other terms and provisions will remain in full force and effect.

Because Berger, Toombs, Elam, Gaines & Frank will rely on of Lake Ashton Community Development District and its management and Board of Supervisors to discharge the foregoing responsibilities, of Lake Ashton Community Development District holds harmless and releases Berger, Toombs, Elam, Gaines & Frank, its partners, and employees from all claims, liabilities, losses and costs arising in circumstances where there has been a known misrepresentation by a member of Lake Ashton Community Development District’s management, which has caused, in any respect, Berger, Toombs, Elam, Gaines & Frank’s breach of contract or negligence. This provision shall survive the termination of this arrangement for services.
This letter constitutes the complete and exclusive statement of agreement between Berger, Toombs, Elam, Gaines, & Frank and of Lake Ashton Community Development District, superseding all proposals, oral or written, and all other communications, with respect to the terms of the engagement between the parties.
Lake Ashton Community Development District December 13, 2023
Page 7

Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities.

Sincerely,

BERGER, TOOMBS, ELAM, GAINES & FRANK
J. W. Gaines, CPA

Confirmed on behalf of the addressee:

	 	, 	

6815 Dairy Road
Zephyrhills, FL 33542

813.788.2155
BodinePerry.com
Report on the Firm's System of Quality Control
To the Partners of	November 30, 2022
Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL (the firm), in effect for the year ended May 31, 2022. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm's Responsibility
The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2022, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail Berger, Toombs, Elam, Gaines & Frank, CPAs, PLC, has received a peer review rating of pass.
6	/:>
Bodine Perry	(BERGER_REPORT22)

0	,! o!:a & v y
ADDENDUM TO ENGAGEMENT LETTER BETWEEN BERGER, TOOMBS, ELAM, GAINES AND FRANK AND LAKE ASHTON COMMUNITY DEVELOPMENT DISTRICT
(DATED DECEMBER 13, 2023)

Public Records. Auditor shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the State of Florida, and specifically shall:

Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and

Upon the request of the District’s custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law; and

Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the Auditor does not transfer the records to the District; and

Upon completion of the Agreement, transfer, at no cost to the District, all public records in possession of the Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfers all public records to the District upon completion of the Agreement, the Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the Agreement, the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District’s custodian of public records, in a format that is compatible with the information technology systems of the District.

Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes.
IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:

GMS-CF, LLC
5385 NORTH NOB HILL ROAD SUNRISE, FL 33351
TELEPHONE: 407-841-5524 EMAIL: PPOWERS@GMSCF.COM

Auditor: J.W. Gaines	District: Lake Ashton CDD

By:			By:		

Title: Director	Title: 	
Date: December 13, 2023	Date: 	

Section B
CONTRACT AGREEMENT
This Agreement made and entered into on Wednesday, January 31, 2024 by and between the Lake Ashton Community Development District, a local unit of special purpose government of the State of Florida hereinafter referred to as the 'Special District', and Marsha M. Faux, Polk County Property Appraiser, a Constitutional Officer of the State of Florida, whose address is 255 North Wilson Ave., Bartow, FL 33830, hereinafter referred to as the 'Property Appraiser'.
Section 197.3632 Florida Statutes, provides that special assessments of non-ad valorem taxes levied by the Special District may be included in the assessment rolls of the County and collected in conjunction with ad valorem taxes as assessed by the Property Appraiser. Pursuant to that option, the Property Appraiser and the Special District shall enter into an agreement providing for reimbursement to the Property Appraiser of administrative costs, including costs of inception and maintenance, incurred as a result of such inclusion.
The parties herein agree that, for the 2024 tax year assessment roll, the Property Appraiser will include on the assessment rolls such special assessments as are certified to her by the Lake Ashton Community Development District.
The term of this Agreement shall commence on January 1, 2024 or the date signed below, whichever is later, and shall run until December 31, 2024, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew.
The Special District shall meet all relevant requirements of Section 197.3632 & 190.021 Florida Statutes.
The Special District shall furnish the Property Appraiser with up-to-date data concerning its boundaries and proposed assessments, and other information as requested by the Property Appraiser to facilitate in administering the non-ad valorem assessment in question. Specifically, if assessments will be included on the 2024 TRIM Notice, the Special District shall provide proposed assessments no later than Friday, July 12, 2024. The Special District’s assessments shall, as far as practicable, be uniform (e.g. one uniform assessment for maintenance, etc.) to facilitate the making of the assessments by the mass data techniques utilized by the Property Appraiser.
The Special District shall certify to the Property Appraiser the Special District’s annual installment and levy no later than Friday, September 13, 2024. The Property Appraiser shall, using the information provided by the Special District, place the Special District’s non ad-valorem special assessments on properties within the district for inclusion on the 2024 tax roll.
The Property Appraiser shall be compensated by the Special District for the administrative costs incurred in carrying out this Agreement at the rate of 1% of the amount levied on the TRIM Notice or if the TRIM Notice is not used, the rate shall be 1% of the amount levied on the 2024 tax roll. For the TRIM Notice, the Property Appraiser will require payment on or before Friday, September 13, 2024 for processing within the Property Appraiser budget year (October 1st – September 30th).
If the actual costs of performing the services under this agreement exceed the compensation provided for in Paragraph 7, the amount of compensation shall be the actual costs of performing the services under this agreement.
If tax roll corrections are requested by the Special District, the Property Appraiser shall be compensated by the Special District for the administrative costs incurred at the rate of $5.00 for each tax roll correction exceeding ten (10) corrections per tax
year.
The Special District shall indemnify and hold harmless, to the extent permitted by Florida law and without waiving its right of any applicable sovereign immunity, the Property Appraiser and all respective officers, employees, agents and instrumentalities from any and all liability, losses or damages, including attorneys' fees and costs of defense, which the Property Appraiser and all respective officers, employees, agents or instrumentalities may incur as a result of claims, demands, suits, causes of actions or proceedings of any kind or nature arising out of, relating to or resulting from the negligent or intentional acts or omissions of the Special District or its employees, agents, servants, partners, principals, or subcontractors arising out of, relating to, or resulting from the performance of the Agreement. The Special District shall pay all claims and losses in connection therewith and shall investigate and defend all claims, suits or actions of any kind or nature in the name of the Property Appraiser where applicable, including appellate proceedings, and shall pay all costs, judgments, and attorneys' fees which may issue thereon.

EXECUTED By:

Special District Representative
Marsha M. Faux, CFA, ASA Polk County Property Appraiser By:

Print name

Title	Date

Marsha M. Faux, Property Appraiser

Section VIII

Section B

02/26/2024
Lake Ashton I CDD Meeting Engineering Report

Bridge Board Replacements

Cart Path Repairs

810 E Main Street • Bartow, FL 33830 • 863-537-7901 • alan@raylengineering.com www.raylengineering.com

Section C
Lake Ashton Community Development District
Community Director Report
Submitted by: Christine Wells, Community Director Meeting Date: February 26, 2024
Events and Activities
The 1st Annual Senior Expo is scheduled for March 15, 2024. There are almost 30 vendors already	signed		up		and		we		are		still accepting			applications.	We	are	also offering an option for vendors to sign up to have their logo and contact information displayed		in	the	information		 booklet handed out at the front. Neighborhood Watch has invited the City of Lake Wales PD, Winter Haven PD and the Polk County Sheriff’s Office to attend and they have all
confirmed attendance!

The Lake Ashton Activities Advisory Group is evaluating bands for the first Summer Local Band Series to start in Summer 2024. There will be a schedule of local bands released soon. Bands will be playing at the Clubhouse and HFC. The Group is also working on planning activities for 2025 in
the coming months.

The following events are scheduled for February – April at the Clubhouse
2/23: Pirate Party
2/28: Think & Drink: Fountain or Aeration...That is the Question 3/6: ETS Show: Frankie Scinta
3/12: Crafting with Carmen - Bubble Art 3/15: Senior Expo
3/15: Brushes & Beverages
3/16: LA Cruise-In Car Show (Rescheduled) 3/29: ETS Show: Jenene Caramielo
4/3: New Resident Social 4/5: Luau
4/9: Crafting with Carmen - DIY T-shirt Bags 4/12: Think & Drink: PRP
4/15: Bloodmobile
4/16: Community Social Potluck
4/19: Volunteer Appreciation Spring Fling 4/24: Brushes & Beverages
4/25: Vibes - Calming Your Mind
Bus Trips Scheduled
3/12: Taste of Italy
4/6: Der Dutchman and Selby Gardens 4/22-4/24: Jekyll Island and Jacksonville

Newsletter:
The February LA Times Community Magazine was sent out via email blast along with the monthly calendar on February 1. The front cover promoted Valentines Day Dinner Dance and the Lake Ashton Quilt Show. The back cover promoted Changes in Latitude Community Showcase hosted by LAPAC. The March edition will be distributed on March 1.

Monday Coffee:
The following featured speakers are scheduled for upcoming Monday Coffee Meetings.
March 4 – Polk County Schools
May 6 – Lori Edwards

There is a Candidate Meet and Greet scheduled for after Monday Coffee on March 18.

Staff has reached out to the following speakers to come to Monday Coffee in the next few months: City of Lake Wales and City of Winter Haven Mayors, Polk County Museum, City of Lake Wales and Winter Haven City Managers, and Polk County Roads.
Cost Savings Analysis:
Contact was made with all utility companies to determine any cost savings.
TECO
Staff is continuing to work with a TECO rep on the possibility of changing our light fixtures and/or poles to realize savings on our streetlight contracts.
Staff is continuing to work on bringing natural gas into the community. The gas line has been run in front of the Lake Ashton Thompson Nursery Road entrance, along Thompson Nursery Road. A feasibility study has been conducted and all construction costs will be covered by the company if a
contract is signed by LACDD and the Restaurant lessee. Staff will present more information on rebates, savings, and other costs related to converting equipment to natural gas at the March BOS meeting.
An energy audit was conducted on January 30. Once the report is received staff will evaluate and submit suggestions as part of the March Budget Workshop.
Staff worked with the pool inspector to make adjustments that will result in less chemicals being used on a monthly basis.
Staff is working on a new rental agreement with Pitney Bowes that will bring the monthly rental amount from $31.99/month to $19.99 per month. This is a savings of $22 per month or $264 per year.
The Operations Manager has been researching companies to purchase windscreens directly from versus going through our normal vendor. An online company was able to provide what was needed and staff installed resulting in a savings of $4,250.
Safety and Security:
Staff is working with Supervisor Costello and Supervisor Mecsics on combining the two RFID policies into one per direction given at the Joint Board of Supervisors Meeting. Once complete Staff will send a copy to all Supervisors.
An application has been created for all residents to complete when obtaining RFID tags and Amenity Access Cards. The District Attorney has reviewed and submitted feedback.
A design has been received from AdventHealth for the back of the Amenity Access
Cards.
Sample RFID tags and Amenity Access Cards are on display in the Clubhouse Media Center and HFC Activities Desk.
Securitas has begun installation and will soon be done at the Clubhouse and will
move to LAIICDD to install components at the CR 653 Gate House.

Follow-Up from Previous Board Meetings
Staff is continuing to work with Alternative Gas to provide a quote to convert our current propane equipment to natural gas. They have made a site visit but have not provided pricing yet. In addition, staff is working with the restaurant on prices for new equipment to add to the cost-benefit analysis as an option for Supervisors to consider. During the tour with Alternative Gas they recommended replacing the majority of the propane equipment because of the age of the equipment.
Staff is working on sign options for the main entrance. Options with pricing will be presented at an upcoming BOS meeting. This is a revenue generating project.
Staff is working on a plan with options for residents to purchase memorial swings and other seating options for the Reflection Garden. Options will be presented at an upcoming meeting.
The grease trap project is near completion. Below are pictures of the project from start to finish. Paver repairs, gas line repairs, and installation of sod was needed in addition to what was previously approved by Supervisors. These additional items will be taken out of the operation and maintenance budget. Staff is waiting on the final inspection from the City of Lake Wales before the payment is made.

New Business
Staff has contacted a company that is willing to install an ATM in the Clubhouse at no cost to the District.

There would be a per transaction fee assessed to everyone that utilizes the ATM.
There would be no fee for balance inquires.
We would need to provide electricity and an internet connection.
The owner would conduct all service for the ATM.
Staff has identified a location near the Media Center/Craft Room/Bowling Alley corridor that could be a good location to install the ATM.
The following items are on a surplus list for Supervisors to consider:
Office Manager’s Computer (not working – recommend recycling)
Spa Lift (recommend recycling – some components are not working)
General Updates:
Staff has been continuing to communicate with Polk County Roads and Drainage with the most recent communication coming via the Lake Ashton Community Action Committee (LACAC) after a recent meeting with them. The following information was provided to staff and will be included as part of an article submitted by LACAC in the March LA Times.
The Design phase of the widening project will take approximately 2 years plus another year for gaining the right-of-way property. Construction will likely begin in 2028 and the road should be fully completed in 2030 or 2031.
Currently, traffic signals are planned at US 17, Rifle Range and Snively, Eloise Loop and Rifle Range, possibly at Eloise Loop and the VillaMar entry/exit, West Lake Ruby, possibly Traditions, Lake Ashton, The LW Corporation development east of Lake Ashton and of course, US-27.
The Lake Ashton temporary traffic signal should be installed no later than the end of 2025.
More information will be coming soon regarding the Public Comment Meeting to be held in May. The exact date and location has yet to be determined, but will be held in our vicinity. At that meeting, the final routing for segments 2, 4 & 5 will be presented. Anyone can attend this presentation. Full design graphics will be displayed and public questions and comments may be presented. After the meeting, between May and July possible changes will be considered and implemented if deemed possible. After that time, no additional comments will be taken, as by that point the design will begin, and the project will move forward.
The golf cart used for facility maintenance was in need of new batteries and new brakes which totaled around $1,500 for repairs. Performance Plus was able to sell us a used 2021 golf cart for a final cost of $2,800 (includes a $1,900 trade in credit for the previous golf cart). This will be used to transport facility maintenance equipment for projects around property and can also serve as a backup security golf cart, if needed.
Staff computers were replaced. The Activities Assistant computer was reset and installed in the Media Center to replace the computer that was there.
Staff is working on gathering information for the upcoming budget workshop. The updated reserve study was sent to all Supervisors on 2/18/24. A list of strategic planning and reserve study projects are being compiled for Supervisors to review.
Lake Ashton Community Development District Project Tracking List

Project Name	
Budget	
Final Cost	Board Approval	
Current Status	Status Updated	Paid from General Fund	Paid from Capital Projects Fund	
Clubhouse and Other Grounds Projects								

Installation of Additional Security Options	

$347,000.00		

8/21/2023	The contract was executed on September 28. A quote has been approved for the installation of electric. Internet has been upgraded to a higher speed to accommodate the additional security cameras. Installation has begun and should be completed by the middle of March.

A not to exceed amount of $5,200 monthly and one-time not to exceed amount of $35K for amenity access cards and RFID tags was approved by the Board of Supervisors.	

2/19/2024			
Spa Lift Installation	$7,500.00		1/22/2024	The Lift has been ordered and is being installed
on 2/19/24.	2/19/2024			

Grease Trap Installation	
$40,000.00		
8/21/2023	The grease traps have been installed and we are waiting on the final inspection in order to make
the final payment.	
2/19/2024			
Pavement Management, Stormwater Management
Bridges and Pathways								
Replacement of Bridge Boards on Bridge 1 and 11	
$10,000.00		
9/18/2023	The boards have been installed. Once the Engineer reviews the project it will be submitted
for final payment	
2/19/2024			
Completed Projects								
Slow Drainage on Ventana Lane	$14,500.00	$13,650.00	8/21/2023	The Engineer has approved final payment of this
project.	2/19/2024		$13,650.00	

Lake Ashton Shoreline Restoration	

$37,771.32	

$40,699.53	

10/16/2023	There were additional golf cart pathway repairs made ($2,078.43) and some pipe rerouting work ($849.78) that needed to be done as part of the project. The Engineer has approved final
payment.	

2/19/2024		

$40,699.53	
Bocce Ball Court Refurbishment	$22,000.00	$19,892.78	9/18/2023	This project was completed on January 13.	2/19/2024		$19,892.78	

LACDD Project Tracking List - Updated 2-19-24	Page 1

Section D

 Clean Ballroom store front windows by means of a cleaning solution and squeegee. Tentative start date: March 4, 2024.
 Detail clean light lenses in the Ballroom and replace bad ballasts.
Tentative start date: March 11, 2024.
 Chessboard refurbishment. Tentative start date: March 4, 2024.  Installation of a bottle filler water at the Shuffleboard Ct.

Applied Aquatic Site Visit Pond Checklist: 2/16/24
POND	APPERANCE	ALGAE	COMMENTS

E1	Good		Minor torpedo grass treated.	
E2	Good		Minor torpedo grass.	
E3	Good		Minor torpedo grass.	
E4	Fair		Minor Spike Rush.	
E5	Good		Nothing to report.	
E6	Good		Nothing to report.	
E7	Fair	Yes	Minor algae north side where Spike Rush is present.	
E8	Good	Yes	Torpedo grass treated. Treat with SeClear.	
E9	Fair		Nothing to report.	
E10	Good		Spike Rush coming back. Will treat next week.	
E11	Good		Nothing to report.	
E12	Good		Nothing to report.	
E13	Good		Nothing to report.	
E14	Fair		Water is low. Treating with Copper Crystals.	
GC1	Good		Nothing to report.	
GC2	Good		Nothing to report.	
GC3	Good		Torpedo Grass treated.	
GC4	Good		Nothing to report.	
GC5	Good		Eelgrass is present.	
GC6	Good		Minor Spike Rush.	
GC7	Bad		SeClear applied to this pond.	
GC8	Good		Eelgrass present in the deeper water.	
GC9	Fair		Nothing to report.	
GC10	Good		Nothing to report.	
GC11	Good		Minor Spike Rush appearing.	
GC12	Good	Yes	Minor algae present. Treating every 2 weeks.	
GC13	Good		Nothing to report.	
GC14	Good		Nothing to report.	
GC15	Good		Eelgrass present around edges.	
GC16	Good		Nothing to Report.	
GC17	Good		Nothing to report.	
GC18	Good		Minor Eelgrass.	
GC19	Good	Yes	Minor algae. Eelgrass present.	

GC20	Good		Nothing to report.	
GC21	Good		Water level is low.	
LACDD EAST POND MAP
LACDD EAST GOLF COURSE POND MAP

Section IX

Section A

Section I
Lake Ashton
Community Development District Combined Balance Sheet November 30, 2023

	General Fund	Debt Service	Capital Projects Fund		Fund	Totals Governmental Funds						
Assets:
Cash:
Operating Account	

$	582,994	

$	-	$	-	

$	582,994						
Capital Reserve Account	$	-	$	-	$	18,203	$	18,203						
Assessments Receivable	$	-	$	90,457	$	-	$	90,457						
Due from Capital Projects	$	4,984		$	4,984						
Due from General Fund	$	-	$	-	$	151,582	$	151,582						
Prepaid Expenses Investments:
Investment Pool - State Board of Administration	$	18,000

$	2,084	$	-	$	-

$	-	$	278,217	$	18,000

$	280,301						
Series 2015
Reserve	
$	-	
$	198,375	$	-	
$	198,375						
Revenue	$	-	$	20,178	$	-	$	20,178						
Prepayment 2015-1	$	-	$	7,561	$	-	$	7,561						
Prepayment 2015-2	$	-	$	35	$	-	$	35						
Total Assets	$	608,062	$	316,606	$	448,002	$	1,372,670						
Liabilities:
Accounts Payable	

$	55,757	

$	-	$	12,763	

$	68,520						
Due to Capital Projects	$	150,000	$	-	$	-	$	150,000						
Due to Debt Service	$	92,039	$	-	$	-	$	92,039						
Due to General Fund	$	-	$	-	$	4,984	$	4,984						
Deposits Ballroom Rentals	$	8,225	$	-	$	-	$	8,225						
Deposits-Restaurant	$	5,000	$	-	$	-	$	5,000						
Total Liabilites	$	311,021	$	-	$	17,747	$	328,768						
Fund Balance:
Nonspendable: Prepaid Items	

$	18,000	

$	-	$	-	

$	18,000						
Restricted for:
Debt Service - Series 2015	
$	
-	
$	
316,606	
$	
-	
$	
316,606	
Assigned for:									
Capital Reserves	$	-	$	-	$	430,255	$	430,255						
Unassigned	$	279,041	$	-	$	-	$	279,041						
Total Fund Balances	$	297,041	$	316,606	$	430,255	$	1,043,901					
									
Total Liabilities & Fund Balance	$	608,062	$	316,606	$	448,002	$	1,372,670					

Section II
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending November 30, 2023

Adopted	Prorated Budget	Actual		
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues					
Interest	$	500	$	83	$	3,123	$	3,040	
Total Revenues	$	500	$	83	$	3,123	$	3,040	

Expenditures:					
Capital Projects	$	450,850	$	128,814	$	32,537	$	96,277	
Contingencies	$	82,200	$	23,486	$	-	$	23,486	
Other Current Charges	$	650	$	186	$	-	$	186	
Total Expenditures	$	533,700	$	152,486	$	32,537	$	119,949	
					
Excess (Deficiency) of Revenues over Expenditures	$	(533,200)		$	(29,414)		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	449,420	$	128,406	$	-	$	(128,406)	
Total Other Financing Sources (Uses)	$	449,420	$	128,406	$	-	$	(128,406)	
					
Net Change in Fund Balance	$	(83,780)		$	(29,414)		
					
Fund Balance - Beginning	$	548,136		$	459,669		
					
Fund Balance - Ending	$	464,356		$	430,255		

Section III

Adopted	Prorated Budget	Actual		
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:					
Special Assessments - Levy	$	2,145,886	$	464,953	$	464,953	$	-	
Rental Income	$	40,000	$	6,667	$	12,975	$	6,308	
Entertainment Fees	$	165,000	$	27,500	$	110,019	$	82,519	
Newsletter Ad Revenue	$	95,000	$	15,833	$	21,710	$	5,877	
Interest Income	$	8,000	$	1,333	$	19	$	(1,314)	
Restaurant Lease Income	$	19,600	$	3,267	$	3,868	$	601	
Miscellaneous Income	$	5,000	$	833	$	4,220	$	3,387	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	2,000	$	1,550	$	450	
FICA Expense	$	918	$	153	$	119	$	34	
Engineering	$	50,000	$	8,333	$	2,900	$	5,433	
Arbitrage	$	600	$	100	$	-	$	100	
Dissemination	$	1,500	$	250	$	250	$	-	
Attorney	$	45,000	$	7,500	$	2,484	$	5,017	
Annual Audit	$	3,930	$	655	$	-	$	655	
Trustee Fees	$	4,310	$	718	$	-	$	718	
Management Fees	$	66,410	$	11,068	$	11,068	$	0	
Accounting System Software	$	1,000	$	167	$	167	$	0	
Postage	$	3,500	$	583	$	629	$	(45)	
Printing & Binding	$	500	$	83	$	1	$	82	
Newsletter Printing	$	50,000	$	8,333	$	9,344	$	(1,011)	
Marketing	$	3,000	$	500	$	-	$	500	
Rentals & Leases	$	5,500	$	917	$	435	$	482	
Insurance	$	67,509	$	67,509	$	72,378	$	(4,869)	
Legal Advertising	$	1,500	$	250	$	-	$	250	
Other Current Charges	$	750	$	125	$	-	$	125	
Office Supplies	$	300	$	50	$	9	$	41	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	

Adopted	Prorated Budget	Actual		
Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Operations & Maintenance					
Field Expenditures					
Field Management Services	$	492,027	$	82,004	$	82,005	$	(0)	
Gate/Patrol/Pool Officers	$	341,286	$	56,881	$	57,302	$	(421)	
Security/Fire Alarm/Gate Repairs	$	9,500	$	1,583	$	195	$	1,388	
Access Control System	$	64,235	$	10,706	$	614	$	10,092	
Pest Control	$	4,690	$	782	$	645	$	137	
Telephone/Internet	$	12,204	$	2,034	$	1,554	$	480	
Electric	$	240,000	$	40,000	$	42,196	$	(2,196)	
Water	$	16,000	$	2,667	$	5,063	$	(2,396)	
Gas-Pool	$	25,000	$	4,167	$	3,834	$	332	
Refuse	$	8,000	$	1,333	$	1,387	$	(53)	
Repairs and Maintenance-Clubhouse	$	85,600	$	14,267	$	11,061	$	3,206	
Repairs and Maintenance-Fitness Center	$	3,000	$	500	$	-	$	500	
Repairs and Maintenance-Bowling Lanes	$	17,000	$	2,833	$	175	$	2,658	
Repairs and Maintenance-Restaurant	$	6,000	$	1,000	$	-	$	1,000	
Furniture, Fixtures, Equipment	$	10,000	$	1,667	$	517	$	1,150	
Repairs and Maintenance-Pool	$	15,000	$	2,500	$	3,880	$	(1,380)	
Repairs and Maintenance-Golf Cart	$	5,400	$	900	$	767	$	133	
Landscape Maintenance-Contract	$	194,700	$	32,450	$	31,476	$	974	
Landscape Maintenance-Improvements	$	15,000	$	2,500	$	891	$	1,609	
Irrigation Repairs	$	3,500	$	583	$	706	$	(122)	
Lake Maintenance-Contract	$	53,628	$	8,938	$	7,790	$	1,148	
Lake Maintenance-Other	$	2,000	$	333	$	-	$	333	
Wetland/Mitigation Maintenance	$	45,338	$	7,556	$	-	$	7,556	
Permits/Inspections	$	3,000	$	500	$	-	$	500	
Office Supplies/Printing/Binding	$	5,000	$	833	$	327		
Credit Card Processing Fees	$	5,500	$	917	$	2,076	$	(1,160)	
Dues & Subscriptions	$	9,500	$	1,583	$	46	$	1,537	
Decorations	$	2,000	$	333	$	300	$	33	
Special Events	$	165,000	$	27,500	$	8,401	$	19,099	

Other Financing Sources/(Uses):

Transfer In/(Out)
$	(449,420)	$
(74,903)	$
-	$	74,903

	Adopted	Prorated Budget	Actual		
	Budget	Thru 11/30/23	Thru 11/30/23	Variance	

Revenues:					
Assessments - Tax Roll	$	416,871	$	89,404	$	89,404	$	-	
Assessments - PPMT 2015-1	$	-	$	-	$	3,264	$	3,264	
Interest Income	$	500	$	83	$	1,641	$	1,557	
Total Revenues	$	417,371	$	89,487	$	94,309	$	4,821	

Expenditures:					
Series 2015-1
Interest - 11/01	

$	63,500	

$	-	

$	63,500	

$	(63,500)	
Interest - 05/01	$	63,500	$	-	$	-	$	-	
Principal - 05/01	$	230,000	$	-	$	-	$	-	
Special Call - 11/01	$	-	$	-	$	55,000	$	(55,000)	
Series 2015-2
Interest - 11/01	

$	10,625	

$	-	

$	10,625	

$	(10,625)	
Interest - 05/01	$	10,625	$	-	$	-	$	-	
Principal - 05/01	$	20,000	$	-	$	-	$	-	
Special Call - 11/01	$	-	$	-	$	10,000	$	(10,000)	
Total Expenditures	$	398,250	$	-	$	139,125	$	(139,125)	
					
Excess (Deficiency) of Revenues over Expenditures	$	19,121		$	(44,816)		
					
Net Change in Fund Balance	$	19,121		$	(44,816)		
					
Fund Balance - Beginning	$	90,783		$	361,422		
					
Fund Balance - Ending	$	109,904		$	316,606		

Oct-23	Nov-23	Dec-23	Jan-24	Feb-24	Mar-24	Apr-24	May-24	Jun-24	Jul-24	Aug-24	Sep-24	Total	
Revenues:
Special Assessments - Levy	$	-	$  464,953	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$  464,953	
Rental Income	$	11,475  $	1,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	12,975	
Entertainment Fees	$  104,672  $	5,347	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  110,019	
Newsletter Ad Revenue	$	17,030  $	4,680	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	21,710	
Interest Income	$	10  $	10	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	19	
Restaurant Lease Income	$	1,646  $	2,221	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,868	
Miscellaneous Income	$	2,064  $	2,156	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,220	
Total Revenues	$  136,898  $  480,867	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  617,764	

Expenditures:				
General & Administrative:				
Supervisor Fees	$	900	$	650	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,550	
FICA Expense	$	69	$	50	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	119	
Engineering	$	2,900	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,900	
Arbitrage	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	125	$	125	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	250	
Attorney	$	2,484	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,484	
Annual Audit	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Trustee Fees	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Management Fees	$	5,534	$	5,534	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	11,068	
Accounting System Software	$	83	$	83	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	167	
Postage	$	537	$	92	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	629	
Printing & Binding	$	-	$	1	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1	
Newsletter Printing	$	4,400	$	4,944	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	9,344	
Marketing	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Rentals & Leases	$	290	$	145	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	435	
Insurance	$	72,378	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	72,378	
Legal Advertising	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Other Current Charges	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Office Supplies	$	3	$	7	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	9	
Dues, Licenses & Subscriptions	$	175	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	89,877	$	11,631	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  101,508	

Operations & Maintenance
Field Expenditures
Field Management Services Gate/Patrol/Pool Officers Security/Fire Alarm/Gate Repairs Access Control System
Pest Control Telephone/Internet Electric
Water Gas-Pool Refuse
Repairs and Maintenance-Clubhouse Repairs and Maintenance-Fitness Center Repairs and Maintenance-Bowling Lanes Repairs and Maintenance-Restaurant Furniture, Fixtures, Equipment
Repairs and Maintenance-Pool Repairs and Maintenance-Golf Cart Landscape Maintenance-Contract
Landscape Maintenance-Improvements Irrigation Repairs
Lake Maintenance-Contract Lake Maintenance-Other
Wetland/Mitigation Maintenance Permits/Inspections
Office Supplies/Printing/Binding Credit Card Processing Fees Dues & Subscriptions Decorations
Special Events

$	41,002  $
$	27,508  $
$	-  $
$	-  $
$	395  $
$	1,268  $
$	21,603  $
$	3,733  $
$	1,848  $
$	687  $
$	9,720  $
$	-  $
$	175  $
$	-  $
$	517  $
$	3,253  $
$	595  $
$	15,738  $
$	891  $
$	-  $
$	3,895  $
$	-  $
$	-  $
$	-  $
$	51  $
$	651  $
$	46  $
$	300  $
$	6,896  $

41,002  $	-  $
29,794  $	-  $
195  $	-  $
614  $	-  $
250  $	-  $
287  $	-  $
20,592  $	-  $
1,330  $	-  $
1,986  $	-  $
699  $	-  $
1,341  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
627  $	-  $
173  $	-  $
15,738  $	-  $
-  $	-  $
706  $	-  $
3,895  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
276  $	-  $
1,425  $	-  $
-  $	-  $
-  $	-  $
1,505  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

82,005
57,302
195
614
645
1,554
42,196
5,063
3,834
1,387
11,061
- 175
- 517
3,880
767
31,476
891
706
7,790
-
-
- 327
2,076
46
300
8,401

LAKE ASHTON
COMMUNITY DEVELOPMENT DISTRICT
Long Term Debt Report FY 2024

Series 2015-1, Special Assessment Bonds			
Interest Rate:	5.000%		
Maturity Date:	5/1/25	$40,000.00	
Interest Rate:	5.000%		
Maturity Date:	5/1/32	$2,500,000.00	
Reserve Fund DefinitionRequireme	50% Maximum Annual Debt Service		
Reserve Fund Requirement	$198,375.00		
Reserve Fund Balance	$198,375.00		
Bonds outstanding - 9/30/2023		$2,540,000.00	
	November 1, 2023 (Special Call)	($55,000.00)	
Current Bonds Outstanding		$2,485,000.00	

Series 2015-2, Special Assessment Bonds			

Interest Rate:	
5.000%		
Maturity Date:	5/1/25	$45,000.00	
Interest Rate:	5.000%		
Maturity Date:	5/1/37	$380,000.00	
Bonds outstanding - 9/30/2023		$425,000.00	
	November 1, 2023 (Special Call)	($10,000.00)	
Current Bonds Outstanding		$415,000.00	

Section IV
LAKE ASHTON
COMMUNITY DEVELOPMENT DISTRICT
Check Run Summary

October 16, 2023

General Fund			
11/30/23	8946-8968	$109,510.07	
12/11/23	8969-8982	$92,362.71	
General Fund Total		$201,872.78	
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/30/23 00522 11/04/23 31568315 202311 320-57200-43200	*	901.17
PROPANE
11/10/23 31570883 202311 320-57200-43200	*	543.52
PROPANE
11/22/23 31574736 202311 320-57200-43200	*	541.74
PROPANE
AMERIGAS	1,986.43 008946
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00057 10/31/23 215335	202310 320-53800-46800	*	3,895.00
SVCS-10/23
APPLIED AQUATIC MANAGEMENT, INC.	3,895.00 008947
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00673 11/06/23 56303217 202311 320-57200-54500	*	44.41
SUPPLIES
ARAMARK	44.41 008948
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00690 11/16/23 P6769534 202311 320-57200-54500	*	231.90
SUPPLIES
BATTERIES PLUS BULBS #819	231.90 008949
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00756 11/13/23 11132023 202311 320-57200-49400	*	1,200.00
LAKE ASHTON FRIENDSGIVING
CHARM CITY	1,200.00 008950
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00695 11/21/23 16744750 202312 320-57200-41000	*	929.01
SVCS-12/23
CHARTER COMMUNICATIONS	929.01 008951
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00055 11/15/23 20735-11 202311 320-57200-43100	*	499.47
SVCS-11/23
11/15/23 20740-11 202311 320-57200-43100	*	165.68
SVCS-11/23
CITY OF LAKE WALES-UTILITIES DEPT	665.15 008952
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00741 11/01/23 9	202311 320-57200-34000	*	41,002.25
AMENITY MGMT-11/23
COMMUNITY ASSOCIATIONS AND	41,002.25 008953
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00621 11/21/23 979332	202311 320-57200-54501	*	250.00
SVCS-11/23
COUNTRY BOY PEST CONTROL	250.00 008954
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00003 11/14/23 83167412 202311 310-51300-42000	*	28.93
DELIVERIS THRU 11/08/23
FEDEX	28.93 008955
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LAKA LAKE ASHTON	SHENNING
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
458	202311 310-51300-34000	*	5,534.17
MTMG FEES-11/23
458	202311 310-51300-35100	*	83.33
INFORMATION TECHNOLOGY
458	202311 310-51300-31300	*	125.00
DISSEMINATION AGT SVCS
458	202311 310-51300-51000	*	6.55
OFFICE SUPPLIES
458	202311 310-51300-42000	*	63.00
POSTAGE
458	202311 310-51300-42500	*	1.20
COPIES
458	202311 320-57200-49400	*	131.58
AMERICAN EXPRESS-PUBLIX
GMS-CENTRAL FLORIDA, LLC	5,944.83 008956
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00098 11/05/23 1285-102 202310 320-57200-46201	*	271.68
SUPPLIES
11/05/23 1285-102 202310 320-57200-54500	*	1,362.02
SUPPLIES
HOME DEPOT CREDIT SERVICES	1,633.70 008957
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00504 11/13/23 104501	202310 320-57200-54500	*	1,600.00
SVCS-10/23
11/13/23 104502	202310 320-57200-54500	*	110.00
SVCS-10/23
11/13/23 104503	202311 320-57200-54500	*	713.60
SVCS-11/23
KINCAID ELECTRICAL SERVICES	2,423.60 008958
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00512 11/01/23 2558135	202311 320-57200-41000	*	55.58
SVCS-11/23
KINGS III OF AMERICA, INC.	55.58 008959
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00164 11/15/23 122152	202310 310-51300-31500	*	2,483.50
SVCS-10/23
LATHAM, LUNA, EDEN & BEAUDINE,LLP	2,483.50 008960
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00538 11/01/23 10133	202311 320-57200-54506	*	172.50
MAINT-11/23
PERFORMAMCE PLUS CARTS	172.50 008961
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00753	9/21/23 10222703 202309
SUPPLIES 9/21/23 10222703 202309
SUPPLIES
LAKA LAKE ASHTON	SHENNING
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/26/23 10222714 202309 320-57200-45300	*	205.00
SUPPLIES
11/27/23 10222898 202311 320-57200-45300	*	46.07
SUPPLIES
POOL & PATIO CENTER	319.05 008962
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00696 10/31/23 11492398 202310 320-57200-34501	*	27,508.29
SVCS-10/23
10/31/23 11492398 202310 320-57200-34504	*	614.18
SVCS-10/23
SECURITAS SECURITY SERVICES USA,INC	28,122.47 008963
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00470 11/19/23 11192023 202311 320-57200-49400	*	23.47
COFFEE
SHUFFLIN'S SQUARES	23.47 008964
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1561-102 202310 320-57200-52000	*	1,378.04
CC PURCHASES-10/23
WELLS FARGO-ACH	1,378.04 008965
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
50274818 202311 310-51300-42502	*	144.90
COPIER LEASE
WELLS FARGO VENDOR FINANCIAL SVCS	144.90 008966
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00445 11/01/23 OS617196 202311 320-57200-46200	*	15,738.00 MAINT-11/23
11/13/23 OS621875 202311 320-57200-46202	*	705.60
REPAIRS-11/23 IRRIGATION
YELLOWSTONE LANDSCAPE	16,443.60 008967
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/30/23 00757 11/22/23 127-1123 202311 320-57200-54500	*	131.75
SVCS-11/23
CLIMATEGUARD COOLING SERVICES LLC	131.75 008968
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
120423	202312 300-22000-10000	*	1,000.00
REFUND DAMAGE DEPOSIT
120423	202312 300-36200-10500	*	52.50- ADDL SECURITY
ADVANCE TECHNOLOGY RADIOLOGY P.A.	947.50 008969
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
56303386 202312 320-57200-54500	*	44.39
MAT NYLON/SUBBER
ARAMARK	44.39 008970
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00055 11/15/23 20735-11 202311 320-57200-43100	*	499.47
SERVICE THRU 11/13/2023
LAKA LAKE ASHTON	SHENNING
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/15/23 20740-11 202311 320-57200-43100	*	165.68
SERVICE THRU 11/13/2023
CITY OF LAKE WALES-UTILITIES DEPT	665.15 008971
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00741 12/01/23 10	202312 320-57200-34000	*	41,002.25
DEC 23 AMENITY MGMT
COMMUNITY ASSOCIATIONS AND	41,002.25 008972
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00466 11/30/23 48775	202312 310-51300-42501	*	4,688.00
DEC 23 NEWSLETTER
CUSTOMTRADEPRINTING.COM	4,688.00 008973
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00133 12/07/23 5152711	202312 320-57200-43000	*	1,083.00
TECO DEPOSIT BOND
EGIS INSURANCE ADVISORS,LLC	1,083.00 008974
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00768	8/24/23 14603	202308 320-57200-54510	*	220.00
2BAEGA-COMMERCIAL
FITNESS MACHINE TECHNICIANS	220.00 008975
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
459	202312 310-51300-34000	*	5,534.17
DEC 23 MGMT FEES
459	202312 310-51300-35100	*	83.33
DEC 23 INFO TECHNOLOGY
459	202312 310-51300-31300	*	125.00
DEC 23 DISSEMINATION
459	202312 310-51300-51000	*	2.50
OFFICE SUPPLIES
459	202312 310-51300-42000	*	60.60
POSTAGE
459	202312 310-51300-42500	*	1.20
COPIES
GMS-CENTRAL FLORIDA, LLC	5,806.80 008976
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00750 10/18/23 15552	202310 320-57200-54500	*	47.70
VECTAIR V-AIR DISPENSER
JANITORIAL SUPERSTORE INC	47.70 008977
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00512 12/01/23 2578868	202312 320-57200-41000	*	55.58
SERVICE THRU 12/31/2023
KINGS III OF AMERICA, INC.	55.58 008978
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00753	9/08/23 10222663 202309 320-57200-45300	*	166.46
POOL SUPPLIES
11/02/23 10107173 202311 320-57200-45300	*	246.25
POOL SUPPLIES
LAKA LAKE ASHTON	SHENNING
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
11/15/23 10222881 202311 320-57200-45300	*	334.98
POOL SUPPLIES
POOL & PATIO CENTER	747.69 008979
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00234 11/25/23 246932-1 202311 320-57200-54500	*	219.52
PURCHASES THRU 11/25/23
11/25/23 246932-1 202311 320-57200-51000	*	275.54
PURCHASES THRU 11/25/23
STAPLES BUSINESS CREDIT	495.06 008980
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00061 11/13/23 NOV-23	202311 320-57200-43000	*	20,592.39 SERVICE THRU 11/07/2023
TECO-ACH	20,592.39 008981
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/11/23 00445 10/30/23 OS621296 202310 320-57200-46201	*	229.20
VOTING DOOR ENTRANCE
12/01/23 OS628909 202312 320-57200-46200	*	15,738.00 DEC 2023 LANDSCAPE MAINT.
YELLOWSTONE LANDSCAPE	15,967.20 008982
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	201,872.78
TOTAL FOR REGISTER	201,872.78

LAKA LAKE ASHTON	SHENNING
Lake Ashton
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

Date	Distribution	Gross Amount	Discoumt/Penalty	Commission	Interest	Net Receipts	O&M Portion	2019 Debt Service	Total	

11/10/23	
/13/23-10/14/	
$29,852.30	
$1,572.45	
$565.60	
$0.00	
$27,714.25	
$23,244.64	
$4,469.61	
$27,714.25	
11/14/23	/01/23-10/31/	$46,842.73	$1,873.72	$899.38	$0.00	$44,069.63	$36,962.31	$7,107.32	$44,069.63	
11/17/23	/01/23-11/05/	$58,581.14	$2,343.20	$1,124.76	$0.00	$55,113.18	$46,224.81	$8,888.37	$55,113.18	
11/23/23	/06/23-11/12/	$454,357.80	$18,174.33	$8,723.67	$0.00	$427,459.80	$358,521.27	$68,938.53	$427,459.80	
	TOTAL	$	589,633.97	$	23,963.70	$	11,313.41	$	-	$	554,356.86	$	464,953.03	$	89,403.83	$	554,356.86	

Page 15

Section B

Section I
Lake Ashton
Community Development District Combined Balance Sheet
January 31, 2024

	General Fund	Debt Service	Capital Projects Fund		Fund	Totals Governmental Funds						
Assets:
Cash:
Operating Account	

$	1,166,406	

$	-	$	-	

$	1,166,406						
Capital Reserve Account	$	-	$	-	$	572,531	$	572,531						
Assessments Receivable	$	-	$	1,053	$	-	$	1,053						
Prepaid Expenses Investments:
Investment Pool - State Board of Administration	$	6,500

$	2,103	$	-	$	-

$	-	$	230,534	$	6,500

$	232,637						
Series 2015
Reserve	
$	-	
$	198,375	$	-	
$	198,375						
Revenue	$	-	$	411,771	$	-	$	411,771						
Prepayment 2015-1	$	-	$	7,628	$	-	$	7,628						
Prepayment 2015-2	$	-	$	36	$	-	$	36						
Total Assets	$	1,175,009	$	618,863	$	803,065	$	2,596,937						
Liabilities:
Accounts Payable	

$	59,355	

$	-	$	3,777	

$	63,132						
Due to Debt Service	$	1,053	$	-	$	-	$	1,053						
Deposits Ballroom Rentals	$	8,725	$	-	$	-	$	8,725						
Deposits-Restaurant	$	5,000	$	-	$	-	$	5,000						
Total Liabilites	$	74,134	$	-	$	3,777	$	77,911						
Fund Balance:
Nonspendable: Prepaid Items	

$	6,500	

$	-	$	-	

$	6,500						
Restricted for:
Debt Service - Series 2015	
$	
-	
$	
618,863	
$	
-	
$	
618,863	
Assigned for:									
Capital Reserves	$	-	$	-	$	799,288	$	799,288						
Unassigned	$	1,094,375	$	-	$	-	$	1,094,375						
Total Fund Balances	$	1,100,875	$	618,863	$	799,288	$	2,519,026					
									
Total Liabilities & Fund Balance	$	1,175,009	$	618,863	$	803,065	$	2,596,937					

Section II

Adopted	Prorated Budget	Actual		
Budget	Thru 01/31/24	Thru 01/31/24	Variance	

Revenues					
Interest	$	500	$	167	$	5,440	$	5,273	
Total Revenues	$	500	$	167	$	5,440	$	5,273	
Expenditures:					
Capital Projects	$	450,850	$	257,629	$	-	$	257,629	
Bocce Court	$	-	$	-	$	19,893	$	(19,893)			
Fitness Center Equipment	$	-	$	-	$	12,763	$	(12,763)			
Pavement/Curb Repairs	$	-	$	-	$	12,285	$	(12,285)			
Restaurant Equipment	$	-	$	-	$	6,350	$	(6,350)			
Bridge Management	$	-	$	-	$	4,000	$	(4,000)			
Grease Trap Installation and Replacement	$	-	$	-	$	19,250	$	(19,250)			
Shoreline Restoration	$	-	$	-	$	40,700	$	(40,700)			
Contingencies	$	82,200	$	46,971	$	-	$	46,971	
Other Current Charges	$	650	$	371	$	-	$	371	
Total Expenditures	$	533,700	$	304,971	$	115,241	$	189,731	
					
Excess (Deficiency) of Revenues over Expenditures	$  (533,200)		$  (109,801)		
Other Financing Sources/(Uses)					
Transfer In/(Out)	$	449,420	$	449,420	$	449,420	$	-	
Total Other Financing Sources (Uses)	$	449,420	$	449,420	$	449,420	$	-	
					
Net Change in Fund Balance	$	(83,780)		$	339,619		
					
Fund Balance - Beginning	$	548,136		$	459,669		
					
Fund Balance - Ending	$	464,356		$	799,288		

Section III

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/24	Thru 01/31/24	Variance	

Revenues:
Special Assessments - Levy Rental Income Entertainment Fees Newsletter Ad Revenue Interest Income Restaurant Lease Income Miscellaneous Income

$ 2,145,886
$	40,000
$	165,000
$	95,000
$	8,000
$	19,600
$	5,000

$	2,051,921
$	13,333
$	129,693
$	31,667
$	2,667
$	6,533
$	1,667

$ 2,051,921	$
$	15,925	$
$	129,693	$
$	45,555	$
$	39	$
$	6,014	$
$	25,722	$

- 2,592
- 13,888
(2,627)
(519)
24,055

Expenditures:
General & Administrative:
Supervisor Fees FICA Expense Engineering Arbitrage Dissemination Attorney Annual Audit Trustee Fees
Management Fees Accounting System Software Postage
Printing & Binding Newsletter Printing Marketing
Rentals & Leases Insurance
Legal Advertising Other Current Charges Office Supplies
Dues, Licenses & Subscriptions

$	12,000	$
$	918	$
$	50,000	$
$	600	$
$	1,500	$
$	45,000	$
$	3,930	$
$	4,310	$
$	66,410	$
$	1,000	$
$	3,500	$
$	500	$
$	50,000	$
$	3,000	$
$	5,500	$
$	67,509	$
$	1,500	$
$	750	$
$	300	$
$	175	$

4,000
306
16,667
200
500
15,000
1,310
1,437
22,137
333
1,167
167
16,667
1,000
1,833
67,509
500
250
100
175

$	2,850	$
$	218	$
$	11,437	$
$	-	$
$	500	$
$	11,054	$
$	-	$
$	-	$
$	22,137	$
$	333	$
$	1,487	$
$	2	$
$	19,293	$
$	-	$
$	580	$
$	72,378	$
$	-	$
$	-	$
$	12	$
$	175	$

1,150
88
5,230
200
- 3,946
1,310
1,437
0
0
(320)
164
(2,626)
1,000
1,254
(4,869)
500
250
88
-

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/24	Thru 01/31/24	Variance	
Operations & Maintenance					
Field Expenditures
Field Management Services	
$	492,027	
$	164,009	
$	164,009	
$	(0)	
Gate/Patrol/Pool Officers	$	341,286	$	113,762	$	117,538	$	(3,776)	
Security/Fire Alarm/Gate Repairs	$	9,500	$	3,167	$	2,225	$	942	
Access Control System	$	64,235	$	21,412	$	2,457	$	18,955	
Pest Control	$	4,690	$	1,563	$	1,290	$	273	
Telephone/Internet	$	12,204	$	4,068	$	2,604	$	1,464	
Electric	$	240,000	$	80,000	$	83,695	$	(3,695)	
Water	$	16,000	$	5,333	$	6,386	$	(1,053)	
Gas-Pool	$	25,000	$	8,333	$	11,310	$	(2,976)	
Refuse	$	8,000	$	2,667	$	2,870	$	(203)	
Repairs and Maintenance-Clubhouse	$	85,600	$	28,533	$	31,375	$	(2,841)	
Repairs and Maintenance-Fitness Center	$	3,000	$	1,000	$	220	$	780	
Repairs and Maintenance-Bowling Lanes	$	17,000	$	5,667	$	4,123	$	1,543	
Repairs and Maintenance-Restaurant	$	6,000	$	2,000	$	-	$	2,000	
Furniture, Fixtures, Equipment	$	10,000	$	3,333	$	4,275	$	(942)	
Repairs and Maintenance-Pool	$	15,000	$	5,000	$	8,259	$	(3,259)	
Repairs and Maintenance-Golf Cart	$	5,400	$	1,800	$	2,756	$	(956)	
Landscape Maintenance-Contract	$	194,700	$	64,900	$	62,952	$	1,948	
Landscape Maintenance-Improvements	$	15,000	$	5,000	$	891	$	4,109	
Irrigation Repairs	$	3,500	$	1,167	$	4,984	$	(3,817)	
Lake  Maintenance-Contract	$	53,628	$	17,876	$	15,580	$	2,296	
Lake  Maintenance-Other	$	2,000	$	667	$	-	$	667	
Wetland/Mitigation Maintenance	$	45,338	$	15,113	$	-	$	15,113	
Permits/Inspections	$	3,000	$	1,000	$	-	$	1,000	
Office  Supplies/Printing/Binding	$	5,000	$	1,667	$	920	$	746	
Credit Card Processing Fees	$	5,500	$	1,833	$	3,067	$	(1,234)	
Dues & Subscriptions	$	9,500	$	3,167	$	1,937	$	1,230	
Decorations	$	2,000	$	667	$	425	$	242	
Special Events	$	165,000	$	89,962	$	89,962	$	-	
Total Operations & Maintenance	$ 1,859,108	$	654,664	$	626,109	$	28,555	
					
Total Expenditures	$ 2,177,511	$	805,921	$	768,565	$	37,357	
					
Excess (Deficiency) of Revenues over Expenditures	$	300,975		$ 1,506,304		
Other Financing Sources/(Uses):					
Transfer In/(Out)	$  (449,420)	$	(449,420)	$  (449,420)	$	-	
Total Other Financing Sources/(Uses)	$  (449,420)	$	(449,420)	$  (449,420)	$	-	
					
Net Change in Fund Balance	$  (148,445)		$ 1,056,884		
					
Fund Balance - Beginning	$	148,445		$	43,991		
					
Fund Balance - Ending	$	0		$ 1,100,875		

Revenues:					
Assessments - Tax Roll	$	416,871	$	389,655	$	389,655	$	-	
Assessments - PPMT 2015-1	$	-	$	-	$	3,264	$	3,264	
Interest Income	$	500	$	167	$	3,646	$	3,480	
Total Revenues	$	417,371	$	389,822	$	396,565	$	6,744	
Expenditures:					
Series 2015-1
Interest - 11/01	
$	63,500	
$	63,500	
$	63,500	
$	-	
Interest - 05/01	$	63,500	$	-	$	-	$	-	
Principal - 05/01	$	230,000	$	-	$	-	$	-	
Special Call - 11/01	$	-	$	-	$	55,000	$	(55,000)	
Series 2015-2
Interest - 11/01	
$	10,625	
$	10,625	
$	10,625	
$	-	
Interest - 05/01	$	10,625	$	-	$	-	$	-	
Principal - 05/01	$	20,000	$	-	$	-	$	-	
Special Call - 11/01	$	-	$	-	$	10,000	$	(10,000)	
Total Expenditures	$	398,250	$	74,125	$	139,125	$	(65,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	19,121		$	257,440		
					
Net Change in Fund Balance	$	19,121		$	257,440		
					
Fund Balance - Beginning	$	90,783		$	361,422		
					
Fund Balance - Ending	$	109,904		$	618,863		

Oct-23	Nov-23	Dec-23	Jan-24	Feb-24	Mar-24	Apr-24	May-24	Jun-24	Jul-24	Aug-24	Sep-24	Total	
Revenues:
Special Assessments - Levy	$	-	$ 480,436  $ 1,503,589	

$	61,484	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$ 2,045,509	
Rental Income	$	11,475  $	1,500  $	1,300	$	1,650	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	15,925	
Entertainment Fees	$  104,672  $	5,347  $	11,150	$	8,524	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	129,693	
Newsletter Ad Revenue	$	17,030  $	4,680  $	14,172	$	9,673	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	45,555	
Interest Income	$	10  $	10  $	10	$	10	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	39	
Restaurant Lease Income	$	1,646	$	2,221	$	2,146	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,014						
Miscellaneous Income	$	2,064	$	2,156	$	1,440	$	26,473	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	32,133						

Expenditures:						
General & Administrative:						
Supervisor Fees	$	900	$	650	$	-	$	1,300	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,850	
FICA Expense	$	69	$	50	$	-	$	99	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	218	
Engineering	$	2,900	$	3,330	$	2,233	$	2,973	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	11,437	
Arbitrage	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	125	$	125	$	125	$	125	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	500	
Attorney	$	2,484	$	2,160	$	1,884	$	4,525	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	11,054	
Annual Audit	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Trustee Fees	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Management Fees	$	5,534	$	5,534	$	5,534	$	5,534	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	22,137	
Accounting System Software	$	83	$	83	$	83	$	83	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	333	
Postage	$	537	$	124	$	204	$	622	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,487	
Printing & Binding	$	-	$	1	$	1	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2	
Newsletter Printing	$	4,400	$	4,944	$	4,688	$	5,261	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	19,293	
Marketing	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Rentals & Leases	$	290	$	145	$	145	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	580	
Insurance	$	72,378	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	72,378	
Legal Advertising	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Other Current Charges	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Office Supplies	$	3	$	7	$	3	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	12	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	89,877	$  17,153	$	14,901	$	20,524	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  142,455	

	Oct-23	Nov-23	Dec-23	Jan-24	Feb-24	Mar-24	Apr-24	May-24	Jun-24	Jul-24	Aug-24	Sep-24	Total	
Operations & Maintenance														
Field Expenditures
Field Management Services	
$	41,002	
$  41,002	
$	41,002	
$	41,002	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	164,009	
Gate/Patrol/Pool Officers	$	27,508	$  29,179	$	30,486	$	30,364	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	117,538	
Security/Fire Alarm/Gate Repairs	$	-	$	195	$	786	$	1,244	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,225	
Access Control System	$	614	$	614	$	614	$	614	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,457	
Pest Control	$	395	$	250	$	250	$	395	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,290	
Telephone/Internet	$	1,268	$	287	$	985	$	65	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,604	
Electric	$	21,603	$  20,592	$	21,742	$	19,757	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	83,695	
Water	$	3,733	$	1,330	$	935	$	388	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,386	
Gas-Pool	$	1,848	$	2,493	$	3,400	$	3,569	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,310	
Refuse	$	687	$	699	$	740	$	743	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,870	
Repairs and Maintenance-Clubhouse	$	9,720	$	3,293	$	2,901	$	15,461	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	31,375	
Repairs and Maintenance-Fitness Center	$	-	$	-	$	220	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	220	
Repairs and Maintenance-Bowling Lanes	$	1,855	$	1,224	$	1,044	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,123	
Repairs and Maintenance-Restaurant	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Furniture, Fixtures, Equipment	$	517	$	476	$	3,282	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,275	
Repairs and Maintenance-Pool	$	3,253	$	980	$	2,493	$	1,534	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,259	
Repairs and Maintenance-Golf Cart	$	595	$	323	$	498	$	1,341	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,756	
Landscape  Maintenance-Contract	$	15,738	$  15,738	$	15,738	$	15,738	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	62,952	
Landscape  Maintenance-Improvements	$	891	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	891	
Irrigation Repairs	$	-	$	706	$	2,143	$	2,135	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,984	
Lake Maintenance-Contract	$	3,895	$	3,895	$	3,895	$	3,895	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	15,580	
Lake Maintenance-Other	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Wetland/Mitigation Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Permits/Inspections	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Office Supplies/Printing/Binding	$	51	$	296	$	529	$	45	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	920	
Credit Card Processing Fees	$	651	$	1,425	$	371	$	620	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,067	
Dues & Subscriptions	$	46	$	186	$	1,270	$	435	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,937	
Decorations	$	-	$	393	$	32	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	425	
Special Events	$	6,896	$	2,077	$	70,038	$	10,950	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	89,962	
Total Operations & Maintenance	$  142,766	$ 127,655	$  205,394	$  150,294	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  626,109									
														
Total Expenditures	$  232,643	$ 144,809	$  220,295	$  170,818	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  768,565									
														
Excess (Deficiency) of Revenues over Expenditures	$  (95,746)	$ 351,541	$ 1,313,513	$  (63,005)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $ 1,506,304									
Other Financing Sources/Uses:														

Transfer In/(Out)	$	-  $	-  $	-	$ (449,420)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  (449,420)	
Total Other Financing Sources/Uses	$	-  $	-  $	-	$ (449,420)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  (449,420)	

LAKE ASHTON
COMMUNITY DEVELOPMENT DISTRICT
Long Term Debt Report FY 2024

Series 2015-1, Special Assessment Bonds			
Interest Rate:	5.000%		
Maturity Date:	5/1/25	$40,000.00	
Interest Rate:	5.000%		
Maturity Date:	5/1/32	$2,500,000.00	
Reserve Fund DefinitionRequireme	50% Maximum Annual Debt Service		
Reserve Fund Requirement	$198,375.00		
Reserve Fund Balance	$198,375.00		
Bonds outstanding - 9/30/2023		$2,540,000.00	
	November 1, 2023 (Special Call)	($55,000.00)	
Current Bonds Outstanding		$2,485,000.00	

Series 2015-2, Special Assessment Bonds			

Interest Rate:	
5.000%		
Maturity Date:	5/1/25	$45,000.00	
Interest Rate:	5.000%		
Maturity Date:	5/1/37	$380,000.00	
Bonds outstanding - 9/30/2023		$425,000.00	
	November 1, 2023 (Special Call)	($10,000.00)	
Current Bonds Outstanding		$415,000.00	

Section IV
LAKE ASHTON
COMMUNITY DEVELOPMENT DISTRICT
Check Run Summary

February 26, 2024

Date	Check Numbers	Amount	

General Fund			
01/23/24	9037	$231.90	
01/24/24	9038-9052	$82,025.58	
01/31/24	9053-9063	$9,167.16	
02/02/24	9064	$2,935.00	
02/19/24	9065-9090	$115,217.13	
General Fund Total		$209,576.77	

Capital Projects Fund			
01/22/24	374	$19,250.00	
01/23/24	375	$36,922.40	
01/31/24	376	$1,687.50	
02/19/24	377	$3,777.13	
Capital Projects Fund Total		$61,637.03	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/19/24	PAGE	10
*** CHECK NOS. 009037-050000	LAKE ASHTON CDD - GF BANK A LAKE ASHTON - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/23/24 00690 11/16/23 P6769534 202311 320-57200-54500	*	231.90
SUPPLIES-REISSUE
BATTERIES PLUS BULBS #819	231.90 009037
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00522 11/28/23 31577065 202311 320-57200-43200	*	506.68
PROPANE 11/23
1/13/24 31597223 202401 320-57200-43200	*	938.58
PROPANE 01/24
AMERIGAS	1,445.26 009038
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00673 11/27/23 56303344 202311 320-57200-54500	*	46.20
SVCS 11/23
ARAMARK	46.20 009039
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00310	1/02/24 11280298 202401 320-57200-54000	*	435.00
FEES 01/01/24-12/21/24
BMI	435.00 009040
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00757	1/09/24 179	202401 320-57200-54500	*	75.00
SVCS 01/24
CLIMATEGUARD COOLING SERVICES LLC	75.00 009041
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00330	1/09/24 16863	202401 320-57200-54500	*	160.00
SVCS 01/24
EXTREME GRAPHICS	160.00 009042
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00003	1/09/24 83729754 202401 310-51300-42000	*	51.83
DELIVERIES THRU 01/04/24
1/16/24 83793577 202401 310-51300-42000	*	83.63
DELIVERIES THRU 01/11/24
FEDEX	135.46 009043
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00067	1/10/24 4559990	202401 320-57200-34500	*	458.75
SVCS 01/24
THE HARTLINE ALARM COMPANY, INC.	458.75 009044
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00512	1/17/24 2603576	202401 320-57200-41000	*	65.00
SVCS 01/24
KINGS III OF AMERICA, INC.	65.00 009045
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00429	1/24/24 01222024 202401 300-20700-10200	*	27,078.10
TXFER OF TAX RECEIPTS
LAKE ASHTON CDD	27,078.10 009046
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00720	1/10/24 26	202401 320-57200-49400	*	150.00
KARAOKE 01/10/24
WAYNE A. MORSE	150.00 009047
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LAKA LAKE ASHTON	SHENNING
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/19/24	PAGE	11
*** CHECK NOS. 009037-050000	LAKE ASHTON CDD - GF BANK A LAKE ASHTON - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

SECURITAS SECURITY SERVICES USA,INC	31,100.29 009048
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00470	1/12/24 01242024 202401 320-57200-54500	*	24.58
SVCS 01/24
SHUFFLIN'S SQUARES	24.58 009049
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00061	1/18/24 01242024 202401 320-57200-43000	*	19,756.83
SVCS 01/24
TECO-ACH	19,756.83 009050
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00771	1/17/24 01242024 202401 320-57200-49400	*	400.00
DEPOSIT 04/05/24 LUAU
USO'S POLYNESIAN ENTERTAINMENT LLC	400.00 009051
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/24/24 00445	1/12/24 645760	202401 320-57200-46202	*	695.11
SVCS 01/24
YELLOWSTONE LANDSCAPE	695.11 009052
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 00073	1/19/24 31599386 202401 320-57200-43200	*	749.93
PROPANE 01/24
AMERIGAS PROPANE LP	749.93 009053
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 00634	1/16/24 20735-01 202401 320-57200-43100	*	194.49
SVCS 01/24
- - - - - - - - - - - - - - - - - - - -
1/31/24 00757	1/23/24 54	202401
SVCS 01/24 1/26/24 197	202401
SVCS 01/24
194.49 009054
- - - - - - - - -

CLIMATEGUARD COOLING SERVICES LLC	2,898.08 009055
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 00621	1/18/24 985925	202401 320-57200-54501	*	145.00
SVCS 01/24
COUNTRY BOY PEST CONTROL	145.00 009056
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 00067	1/19/24 4325273	202402 320-57200-34500	*	195.00
SVCS 02/24
THE HARTLINE ALARM COMPANY, INC.	195.00 009057
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LAKA LAKE ASHTON	SHENNING
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/19/24	PAGE	12
*** CHECK NOS. 009037-050000	LAKE ASHTON CDD - GF BANK A LAKE ASHTON - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/31/24 00098	1/05/24 1285-122 202312 320-57200-54500	*	821.00
SUPPLIES 12/23
HOME DEPOT CREDIT SERVICES	821.00 009058
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 00164	1/22/24 123072	202312 310-51300-31500	*	1,884.47
SVCS 12/23
LATHAM, LUNA, EDEN & BEAUDINE,LLP	1,884.47 009059
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 00345	1/25/24 49378	202401 320-57200-54500	*	385.00
SVCS 01/24
PRECISION SAFE & LOCK, LLC	385.00 009060
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 00696	1/19/24 E0126202 202401 320-57200-34500	*	785.29
SVCS 01/24
SECURITAS SECURITY SERVICES USA,INC	785.29 009061
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 00238	1/05/24 302025	202401 320-57200-45300	*	964.00
SVCS 01/24
SPIES POOL,LLC	964.00 009062
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 00430	1/13/24 50282794 202402 310-51300-42502	*	144.90
COPIER LEASE 02/24
WELLS FARGO VENDOR FINANCIAL SVCS	144.90 009063
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/02/24 00675	2/04/24 4141	202402 320-57200-54500	*	2,935.00
PAVER SIDE WIDE REPAIR
MJ LANDSCAPING NURSERY & IRRIGATION	2,935.00 009064
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00522	1/25/24 31601393
PROPANE 1/28/24 60903349
PROPANE 1/31/24 31604799
PROPANE 2/09/24 31608167
PROPANE 2/15/24 31610066
PROPANE
AMERIGAS	3,599.28 009065
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00057	1/31/24 217358	202401 320-53800-46800	*	3,895.00
JAN 2024 LAKE MGMT SVCS.
APPLIED AQUATIC MANAGEMENT, INC.	3,895.00 009066
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00673	1/29/24 56303725 202401 320-57200-54500	*	46.17
MAT NYLON/RUBBER
ARAMARK	46.17 009067
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LAKA LAKE ASHTON	SHENNING
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/19/24	PAGE	13
*** CHECK NOS. 009037-050000	LAKE ASHTON CDD - GF BANK A LAKE ASHTON - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/19/24 00075 11/27/23 43150	202311 320-57200-54506	*	148.00
215X40X12 DISPOSAL FEE
1/30/24 43372	202401 320-57200-54506	*	831.00
BATTERY/CABLES
2/02/24 44638	202402 320-57200-54506	*	106.00
205/40/12
ARTS GOLF CARS, INC.	1,085.00 009068
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00756	2/07/24 02072024 202402 320-57200-49400	*	165.00
11-DINNER MEALS
2/07/24 020724	202402 320-57200-49400	*	120.00
8-DINNER MEALS
CHARM CITY	285.00 009069
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00055	1/16/24 20740-01 202401 320-57200-43100	*	41.68
SERVICE THRU 01/08/2024
1/16/24 37767-01 202401 320-57200-43100	*	151.85
SERVICE THRU 01/16/2024
CITY OF LAKE WALES-UTILITIES DEPT	193.53 009070
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00757	2/05/24 211	202401 320-57200-54500	*	324.00
ICE MACHINE CLEANING
CLIMATEGUARD COOLING SERVICES LLC	324.00 009071
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00741	2/01/24 12	202402 320-57200-34000	*	41,002.25
FEB 24 MGMT FEES
COMMUNITY ASSOCIATIONS AND	41,002.25 009072
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00621	1/18/24 985896	202401 320-57200-54501	*	250.00
PEST CONTROL
COUNTRY BOY PEST CONTROL	250.00 009073
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00466	2/01/24 48993	202402 310-51300-42501	*	5,413.00
FEB 24 NEWSLETTER
CUSTOMTRADEPRINTING.COM	5,413.00 009074
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00003	2/06/24 84002914 202402 310-51300-42000	*	38.99
DELIVERIES THRU 2/6/24
FEDEX	38.99 009075
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00768 11/29/23 17102	202311 320-57200-54510	*	220.00
COMMERCIAL SERVICE
FITNESS MACHINE TECHNICIANS	220.00 009076
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00215	2/01/24 461	202402 310-51300-34000	*	5,534.17
FEB 24 MGMT FEES
LAKA LAKE ASHTON	SHENNING
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/19/24	PAGE	14
*** CHECK NOS. 009037-050000	LAKE ASHTON CDD - GF BANK A LAKE ASHTON - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO
461	202402
INFO TECHNOLOGY
461	202402
DISSEMINATION
461	202402
OFFICE SUPPLIES
461	202402
POSTAGE
461	202402
COPIES
GMS-CENTRAL FLORIDA, LLC	5,763.67 009077
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00750	2/01/24 19264	202402 320-57200-54500	*	213.60
SUPPLIES
JANITORIAL SUPERSTORE INC	213.60 009078
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00512	2/01/24 2626586	202402 320-57200-41000	*	65.00
SERVICE THRU 2/29/24
KINGS III OF AMERICA, INC.	65.00 009079
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00164	2/14/24 123543	202401 310-51300-31500	*	4,525.47
LEGAL FEES THRU 1/31/24
LATHAM, LUNA, EDEN & BEAUDINE,LLP	4,525.47 009080
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00720	2/02/24 27	202402 320-57200-49400	*	150.00
KARAOKE-2/2/2024
WAYNE A. MORSE	150.00 009081
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00538	2/01/24 10139	202402 320-57200-54506	*	172.50
GOLF CART MAINTENANCE
PERFORMAMCE PLUS CARTS	172.50 009082
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00753	1/22/24 10223015 202401 320-57200-45300	*	205.00
CHLORINE TABS
2/01/24 020124	202401 320-57200-45300	*	364.99
THERMAL CUT OFF VERSA
POOL & PATIO CENTER	569.99 009083
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00345	2/15/24 49717	202402 320-57200-54500	*	385.00
LSDA STOREROOM LEVER
PRECISION SAFE & LOCK, LLC	385.00 009084
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00631	2/06/24 1916549	202401 310-51300-31100	*	2,973.27
SERVICE THRU 01/31/2024
RAYL ENGINEERING & SURVEYING, LLC	2,973.27 009085
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LAKA LAKE ASHTON	SHENNING
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/19/24	PAGE	15
*** CHECK NOS. 009037-050000	LAKE ASHTON CDD - GF BANK A LAKE ASHTON - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/19/24 00696	1/31/24 11604524 202401 320-57200-34501	*	30,364.47
JAN 2024 GUARD SERVICES
1/31/24 11604524 202401 320-57200-34504	*	614.18
JAN 2024 GUARD SERVICES
SECURITAS SECURITY SERVICES USA,INC	30,978.65 009086
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00470	2/08/24 020824	202402 320-57200-49400	*	35.28
COFFEE
SHUFFLIN'S SQUARES	35.28 009087
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00234	1/25/24 16535739 202401 320-57200-51000	*	44.99
OFFICE SUPPLIES
1/25/24 16535739 202401 320-57200-54500	*	219.75
OPERATING SUPPLIES
STAPLES BUSINESS CREDIT	264.74 009088
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00664	2/02/24 1561-020 202401 320-57200-52000	*	11,327.94
CC PURCHASES THRU 2/2/24
WELLS FARGO-ACH	11,327.94 009089
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00445	1/31/24 OS650192 202401 320-57200-46202	*	787.69
IRRIGATION REPAIRS
1/31/24 OS650193 202401 320-57200-46202	*	652.11
IRRIGATION REPAIRS
YELLOWSTONE LANDSCAPE	1,439.80 009090
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	209,576.77
TOTAL FOR REGISTER	209,576.77

LAKA LAKE ASHTON	SHENNING
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/19/24	PAGE	16
*** CHECK NOS. 000374-050000	LAKE ASHTON CDD - CPF BANK B LAKE ASHTON - CPF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/22/24 00116	1/11/24 030432	202401 600-53800-68004	*	19,250.00
50% DEPOSIT-GREASE TRAPS
BROOKER SEPTIC SERVICE, INC.	19,250.00 000374
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/23/24 00117 12/01/23 117	202312 600-53800-60003	*	33,994.19
SHORELINE RESTORATION
12/07/23 121	202312 600-53800-60003	*	849.78
SHOERLINE RESTORATION
12/18/23 124	202312 600-53800-60003	*	2,078.43
SHORELINE RESTORATION
CONSOLIDATED LAND SERVICES, INC.	36,922.40 000375
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/31/24 00086 11/17/23 4141-112 202311 600-53800-68002	*	1,237.50
SVCS 11/23
1/23/24 4141-012 202401 600-53800-68002	*	450.00
SVCS 01/24
MJ LANDSCAPING NURSERY & IRRIGATION	1,687.50 000376
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/19/24 00117	2/13/24 117	202401 600-53800-60003	*	3,777.13
BALANCE-SHORELINE
CONSOLIDATED LAND SERVICES, INC.	3,777.13 000377
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	61,637.03
TOTAL FOR REGISTER	61,637.03

LAKA LAKE ASHTON	SHENNING
Lake Ashton CDD
Special Assessment Receipts
Fiscal Year Ending September 30, 2024

			$2,307,406.00			$443,681.32	$2,751,087.32															
					O&M	Debt					.36300.10100			025.36300.10000								
Date	Collection	O&M	O&M	Debt Svc	Discounts/	Discounts/	Commissions	Net Amount			General Fund			21A Debt Svc Fund	Total							
Received	Period	Receipts	Interest	Receipts	Penalties	Penalties	Paid	Received			84%			16%	100%							

11/10/23	
10/13/23-10/14/23	
$	25,356.96	
$	-	$	4,495.34	
$	1,335.45	
$	237.00	
$	565.60	
$	27,714.25	
$	23,541.08	
$	4,173.17	
$	27,714.25												
11/14/23	10/01/23-10/31/23	$	40,273.00	$	-	$	6,569.73	$	1,610.94	$	262.78	$	899.38	$	44,069.63	$	37,888.82	$	6,180.81	$	44,069.63												
11/17/23	11/01/23-11/05/23	$	52,118.00	$	-	$	6,463.14	$	2,084.68	$	258.52	$	1,124.76	$	55,113.18	$	49,032.65	$	6,080.53	$	55,113.18												
11/23/23	11/06/23-11/12/23	$  393,254.00	$	-	$  61,103.80	$	15,730.19	$	2,444.14	$	8,723.67	$  427,459.80	$	369,973.33	$	57,486.47	$	427,459.80												
12/08/23	11/13/23-11/22/23	$  488,625.67	$	-	$  84,427.10	$	19,538.99	$	3,376.96	$	11,002.74	$  539,134.08	$	459,704.95	$	79,429.14	$	539,134.08												
12/21/23	11/23/23-11/30/23	$ 1,022,278.28	$	-	$ 222,378.75	$	40,860.26	$	8,882.11	$	23,898.29	$ 1,171,016.37	$	961,789.66	$	209,226.71	$  1,171,016.37												
12/28/23	12/01/23-12/15/23	$	87,075.16	$	-	$  16,304.22	$	3,305.44	$	660.93	$	1,988.26	$	97,424.75	$	82,094.33	$	15,330.42	$	97,424.75												
01/10/24	12/16/23-12/31/23	$	64,752.65	$	-	$  12,376.11	$	2,013.67	$	388.69	$	1,494.53	$	73,231.87	$	61,484.20	$	11,747.67	$	73,231.87												
01/16/24	INTEREST	$	-	$	6,411.78	$	-	$	-	$	-	$	-	$	6,411.78	$	6,411.78	$	-	$	6,411.78	
$ 2,173,733.72	$	6,411.78	$ 414,118.19	$	86,479.62	$	16,511.13	$	49,697.22	$ 2,441,575.72	$	2,051,920.80	$	389,654.92	$	2,441,575.72						

Page 17