Lake Deer Community Development District
Meeting Agenda February 15, 2023

Lake Deer
Community Development District

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

February 8, 2023

Board of Supervisors Lake Deer
Community Development District

Dear Board Members:

A regular meeting of the Board of Supervisors of the Lake Deer Community Development District will be held Wednesday, February 15, 2023, at 2:15 PM at 346 East Central Ave., Winter Haven, FL 33880.

Zoom Video Link: https://us06web.zoom.us/j/85340831802
Zoom Call-In Number: 1-646-876-9923
Meeting ID: 853 4083 1802

Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Approval of Minutes of the September 6, 2022 Board of Supervisors Meeting
Consideration of Approval of Change Orders and Bid Comparison
Offsite Potable Water
Offsite Reclaimed Water & Force Main
Bid Comparison from Wood & Associates Engineering
Ratification of Revised Engagement Letter for Fiscal Year 2022 Audit Services with Grau & Associates
Ratification of Contract Agreement with Polk County Property Appraiser
Ratification of 2023 Data Sharing and Usage Agreement with Polk County Property Appraiser
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Ratification of Summary of Series 2022 Requisitions #8 to #34

1 Comments will be limited to three (3) minutes
Ratification of Fiscal Year 2023 Funding Request #6
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES
MINUTES OF MEETING LAKE DEER
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Lake Deer Community Development District was held Tuesday, September 6, 2022 at 2:02 p.m. at 346 E. Central Avenue, Winter Haven, Florida.

Present and constituting a quorum:

Lauren Schwenk joined late	Vice Chairperson
Andrew Rhinehart	Assistant Secretary
Daniel Arnette	Assistant Secretary
Chuck Cavaretta	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Grace Kobitter	District Counsel, KE Law Group
Rey Malave by Zoom	District Engineer, Dewberry

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called the roll. Three Board members were present at roll call constituting a quorum. Ms. Schwenk joined the meeting late.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated that no members of the public were in attendance or on Zoom. Ms. Burns closed the public comment period.

THIRD ORDER OF BUSINESS	Approval of Minutes of the August 2, 2022
Board of Supervisors Meeting and August 22, 2022 Continued Meeting
Ms. Burns presented the minutes of the August 2, 2022 Board of Supervisors meeting and August 22, 2022 continued meeting and asked for any comments or corrections from the Board. There being no changes, there was a motion of approval.

FOURTH ORDER OF BUSINESS	Consideration of Resolution 2022-09 Ratifying
Series 2022 Bonds
Ms. Burns stated that they closed on the Series 2022 bonds on August 24, 2022. This resolution ratifies, confirms, and approves all the actions taken by the District Chairperson, officers, and staff in issuance of the Series 2022 bonds.

*Ms. Schwenk joined the meeting at this time.

FIFTH ORDER OF BUSINESS	Consideration of Disclosure of Public Financing
Ms. Burns asked for a motion to authorize the Disclosure of Public Financing to be recorded.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Kobitter had nothing further to report.

Engineer
Mr. Malave had no updates for the Board.

District Manager’s Report
Ratification of Fiscal Year 2022 Funding Request #5
Ms. Burns asked for a motion to ratify the Fiscal Year 2022 Funding Request #5.

Approval of Check Register
Ms. Burns reviewed the check register for the Board. She noted that the total amount was
$1,147,784.52.

Balance Sheet & Income Statement
Ms. Burns stated that the financial statements were included in the agenda package for review.

Ratification of Summary of Series 2022 Requisitions #1 to #7
Ms. Burns noted that these requisitions had already been signed and approved, and they were just looking for ratification from the Board.

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

EIGHTH ORDER OF BUSINESS	Supervisors Requests and Audience Comments
There being none, the next item followed.

NINTH ORDER OF BUSINESS	Adjournment
Ms. Burns adjourned the meeting.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Item Description	Estimated Quantity	Unit	Unit Price	Total Price	
GENERAL CONDITIONS
Mobilization	
1.00	
LS	
$3,008.10	
$3,008.10	
Construction Layout	1.00	LS	$14,504.30	$14,504.30	
Geotect (CMT)	1.00	LS	$3,682.64	$3,682.64	
Payment & Performance Bond	1.00	LS	$16,051.91	$16,051.91	
Bahia Sod - ROW	5,069.00	SY	$3.39	$17,183.91	
Dewatering Pipe Installation	1.00	LS	$17,190.38	$17,190.38	

Total Price for above GENERAL CONDITIONS Items:	$71,621.24					

OFFSITE WATER MAIN SYSTEM
10" Wet Tap W/Valve/Box/Tag	
1.00	
EACH	
$13,461.68	
$13,461.68	
Lateral Connection	2.00	EACH	$454.74	$909.48	
Temporary Backflow Assembly - Jumper	3.00	EACH	$4,812.62	$14,437.86	
16" DR18 Pipe - Water Main	6,102.00	LF	$144.62	$882,471.24	
18" Directional Bore - Water	205.00	LF	$578.17	$118,524.85	
10" DR18 Water Pipe	5.00	LF	$155.20	$776.00	
16" X 10" MJ Tee	2.00	EACH	$3,513.47	$7,026.94	
16" X 8" MJ Tee	3.00	EACH	$2,947.31	$8,841.93	
16" MJ Bend	18.00	EACH	$2,563.64	$46,145.52	
16" X 10" MJ Reducer	1.00	EACH	$1,828.87	$1,828.87	
10" MJ Bend	2.00	EACH	$1,228.70	$2,457.40	
16" MJ Gate Valve W/Box/Tag	14.00	EACH	$10,923.45	$152,928.30	
8" MJ Gate Valve W/Box/Tag	3.00	EACH	$2,763.73	$8,291.19	
Automatic Blowoff Assembly	1.00	EACH	$7,109.33	$7,109.33	
Sample Point	3.00	EACH	$793.27	$2,379.81	
Poly Pig Water Main	1.00	LS	$6,063.25	$6,063.25	
Testing And Bactees	1.00	LS	$10,785.23	$10,785.23	

Total Price for above OFFSITE WATER MAIN SYSTEM Items:	$1,284,438.88					

OFFSITE WATER CREDIT
10" Lateral Connection	
-2.00 EACH	
$769.94	
($1,539.88)		
Temporary Jumper Connection	-5.00 EACH	$2,142.16	($10,710.80)		

Item Description	Estimated Quantity	Unit	Unit Price	Total Price	
10" DR18 Water Pipe	-3,527.00	LF	$75.63	($266,747.01)	
10" MJ Gate Valve W/Box/Tag	-3.00	EACH	$3,322.00	($9,966.00)	
10" MJ BEND	-5.00	EACH	$1,008.17	($5,040.85)	
10" X 8" MJ Reducer	-2.00	EACH	$793.00	($1,586.00)	
10" X 8" MJ Tee	-1.00	EACH	$1,310.37	($1,310.37)	
Poly Pig Water Main	-1.00	LS	$1,278.74	($1,278.74)	
Testing And Bactees	-1.00	LS	$3,069.04	($3,069.04)	

Total Price for above OFFSITE WATER CREDIT Items:	($301,248.69)

Total Bid Price:	$1,054,811.43

Notes:
*** AT CURRENT BID TIME, WE ARE EXPERIENCING INDUSTRY WIDE PRICE VOLATILITY IN THE MATERIAL MARKET. TUCKER PAVING RESERVES THE RIGHT TO REVIEW ALL FINAL PROPOSAL PRICING AT TIME OF CONTRACT AWARD.

***CONTRACTOR SHALL RECEIVE EQUITABLE ADJUSTMENTS TO BOTH TIME AND PRICE IN THE EVENT SUPPLY CHAIN DELAYS AND/OR FUEL AND MATERIAL COST INCREASES, THAT OCCUR WHICH ARE OUT IF IT'S CONTROL.

Not Included in Proposal:

Permit/Permit Fees
Littoral Plantings
Landscaping & Irrigation
Tree Protection/Pruning/Relocation
Retaining Walls, Footers, And Excavation/Backfill Of Footers
Fence Relocation/Installation
Asbestos Removal
Installation/Relocation/Repair Of Fence/Gates
Relocation/Removal/Repair Of Existing Or Unknown Utilities
Relocation/Removal/Repair Of Power Poles Or Guy Wires
Excavation/Backfill Of Building Foundation And/Or Footers
Removal Of Muck/Contaminated/Unsuitable Soils Or Materials
Over Excavation
Project Identification Sign
Materials/Work/Services not indicated or listed.

Section B

To: Address:	Wood Civil Engineering 1925 Bartow Rd.
Lakeland, FL 33801	Contact: Phone:
Fax:	John Bannon 863-940-2040
863-940-2044	
Project Name:	Poinciana Offsite Utilities COR#011B - Upsized - Reclaim And FM	Bid Number:	23-62	
Project Location:	Poinciana, FL	Bid Date:	1/30/2023	

Item Description	Estimated Quantity Unit	Unit Price	Total Price				
GENERAL CONDITIONS
Mobilization	1.00 LS	$6,921.26	
$6,921.26				
Construction Layout	1.00 LS	$33,063.38	$33,063.38				
Geotect (CMT)	1.00 LS	$8,394.79	$8,394.79				
Payment & Performance Bond	1.00 LS	$44,763.49	$44,763.49				
Clear Trees As Necessary For Reclaim And Force Main Installation Offsite	1.00 LS	$44,752.61	$44,752.61				
Bahia Sod - ROW	11,551.00 SY	$3.39	$39,157.89				
Dewatering Pipe Installation	1.00 LS	$54,991.23	$54,991.23				
Total Price for above GENERAL CONDITIONS Items:	$232,044.65				

OFFSITE FORCE MAIN SYSTEM
16" Wet Tap W/Valve/Box/Tag	
1.00	
EACH	
$18,379.05	
$18,379.05	
18" Directional Bore - Force Main	285.00	LF	$649.35	$185,064.75	
16" DR25 Pipe - Green Forcemain	3,972.00	LF	$125.46	$498,327.12	
8" DR18 Force Main Green Pipe	5.00	LF	$49.33	$246.65	
16" MJ Wye - P401 Lined	1.00	EACH	$6,892.89	$6,892.89	
16" MJ Bend - P401 Lined	23.00	EACH	$3,479.88	$80,037.24	
16" MJ Plug - P401 Lined	1.00	EACH	$1,475.61	$1,475.61	
16" X 8" MJ Reducer P-401 Lined	1.00	EACH	$3,388.87	$3,388.87	
16" MJ Gate Valve W/Box/Tag	7.00	EACH	$10,923.45	$76,464.15	
8" MJ Gate Valve W/Box/Tag	1.00	EACH	$2,763.73	$2,763.73	
ARV Valve/Box/Tag W/Vault	1.00	EACH	$5,614.37	$5,614.37	
Pig Port Assembly W/ Pad	2.00	EACH	$7,329.39	$14,658.78	
Poly Pig Force Main	1.00	LS	$3,031.63	$3,031.63	
Pressure Testing	1.00	LS	$3,031.63	$3,031.63	

Total Price for above OFFSITE FORCE MAIN SYSTEM Items:	$899,376.47					

OFFSITE RECLAIM WATER SYSTEM
Lateral Connection	
1.00	
EACH	
$454.74	
$454.74	
Temporary Backflow Assembly - Jumper	3.00	EACH	$4,812.62	$14,437.86	
16" DR18 Pipe - Reclaim	9,972.00	LF	$150.98	$1,505,572.56	
18" Directional Bore - Reclaim	245.00	LF	$595.58	$145,917.10	

Item Description	Estimated Quantity	Unit	Unit Price	Total Price	
8" DR18 Pipe - Reclaim	20.00	LF	$84.05	$1,681.00	
16" X 8" MJ Tee	2.00	EACH	$2,947.32	$5,894.64	
16" MJ Bend	28.00	EACH	$2,564.56	$71,807.68	
16" MJ Gate Valve W/Box/Tag	18.00	EACH	$10,923.45	$196,622.10	
8" MJ Gate Valve W/Box/Tag	2.00	EACH	$2,763.73	$5,527.46	
Automatic Blowoff Assembly	1.00	EACH	$7,109.33	$7,109.33	
Pressure Testing - Reclaim	1.00	LS	$8,488.56	$8,488.56	

Total Price for above OFFSITE RECLAIM WATER SYSTEM Items:	$1,963,513.03

Total Bid Price:	$3,094,934.15

Notes:
*** AT CURRENT BID TIME, WE ARE EXPERIENCING INDUSTRY WIDE PRICE VOLATILITY IN THE MATERIAL MARKET. TUCKER PAVING RESERVES THE RIGHT TO REVIEW ALL FINAL PROPOSAL PRICING AT TIME OF CONTRACT AWARD.

***CONTRACTOR SHALL RECEIVE EQUITABLE ADJUSTMENTS TO BOTH TIME AND PRICE IN THE EVENT SUPPLY CHAIN DELAYS AND/OR FUEL AND MATERIAL COST INCREASES, THAT OCCUR WHICH ARE OUT IF IT'S CONTROL.

Not Included in Proposal:

Permit/Permit Fees
Littoral Plantings
Landscaping & Irrigation
Tree Protection/Pruning/Relocation
Retaining Walls, Footers, And Excavation/Backfill Of Footers
Fence Relocation/Installation
Asbestos Removal
Installation/Relocation/Repair Of Fence/Gates
Relocation/Removal/Repair Of Existing Or Unknown Utilities
Relocation/Removal/Repair Of Power Poles Or Guy Wires
Excavation/Backfill Of Building Foundation And/Or Footers
Removal Of Muck/Contaminated/Unsuitable Soils Or Materials
Over Excavation
Project Identification Sign
Materials/Work/Services not indicated or listed.

Section C
Lake Deer - Poinciana Subdivision
BID COMPARISON - Offsite Utilities Upsized

Owner:	Lake Deer CDD	
Engineer:	Wood & Associates Engineering, LLC	

	Item	Tucker 	Kearney	JMHC	
					
	Total Bid	$4,450,994.27	$4,555,555.55	$4,488,006.80	
					
	Schedule (Days to Complete)	76 Calendar Days	210 Calendar Days	246 Calendar Days	
					
	Survey / Construction Layout	Included	Included	Included	
					
	P&P Bond	Included	Not Included	Not Included	
					
	Dewatering	Included	Not Included. The proposal Includes a contingency for dewatering at $15/LF. Other proposals included costs of $74k and $111K	Included	

					
					
	Construction Materials Testing (CMT)	Included	Not Included	Not Included	
					
	As-Builts	Included	Included	Included	

	Bid Notes:	Tucker indicates that 16" PVC DR-25 force main pipe is unlikely to be available, DR-18 pipe will require an $110,103.84 additional charge.	Water and Reclaim Pipe incorrectly spec'd as DR- 25, required to be DR-18 per TOHO specs.
Estimated additional pipe costs of 15%, an additional $250,000 charge (est.)		

					

					

1/27/2023	Page 1 of 1

Section V

January 20, 2023 Board of Supervisors
Lake Deer Community Development District 219 East Livingston Street
Orlando, FL 32801
951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We are pleased to confirm our understanding of the services we are to provide Lake Deer Community Development District, Polk County, Florida (“the District”) for the fiscal year ended September 30, 2022, with an option for three (3) additional annual renewals. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Lake Deer Community Development District as of and for the fiscal year ended September 30, 2022, with an option for three (3) additional annual renewals. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

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

This agreement provides for a contract period of one (1) year with the option of three (3) additional, one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $5,400 for the September 30, 2022 audit. The fees for the fiscal years 2023, 2024 and 2025 will not exceed $5,600, $5,800 and $6,000, respectively, unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

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

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

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

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

We appreciate the opportunity to be of service to Lake Deer Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours, Grau & Associates

Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Lake Deer Community Development District.

By: 		
Title: Chairman	

Date: 1/23/2023	

Section VI
CONTRACT AGREEMENT
This Agreement made and entered into on Tuesday, December 6, 2022 by and between the Lake Deer 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 2023 tax year assessment roll, the Property Appraiser will include on the assessment rolls such special assessments as are certified to her by the Lake Deer Community Development District.

The term of this Agreement shall commence on January 1, 2023 or the date signed below, whichever is later, and shall run until December 31, 2023, 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 2023 TRIM Notice, the Special District shall provide proposed assessments no later than Friday, July 14, 2023. 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 15, 2023. 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 2023 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 2023 tax roll. For the TRIM Notice, the Property Appraiser will require payment on or before Friday, September 15, 2023 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.

Jill Burns
Print name
District Manager

1/9/2023
Marsha M. Faux, CFA, ASA Polk County Property Appraiser By:

Marsha M. Faux, Property Appraiser
Title	Date

Section VII

LAKE DEER CDD
This Data Sharing and Usage Agreement, hereinafter referred to as “Agreement,” establishes the terms and conditions under which the LAKE DEER CDD, hereinafter referred to as “agency,” can acquire and use Polk County Property Appraiser data that is exempt from Public Records disclosure as defined in FS 119.071.

maintained by the county property appraiser and tax collector. As a result, exempt (aka confidential) parcels and accounts
have been added back to our website and FTP data files. No owner names, mailing addresses, or official records (OR) books and pages of recorded documents related to these parcels/accounts, appear on the Property Appraiser’s website or in FTP data files. In addition, the Polk County Property Appraiser’s mapping site has been modified to accommodate the statutory change. See Senate Bill 781 for additional information.

For the purposes of this Agreement, all data is provided. It is the responsibility of the agency to apply all statutory guidelines relative to confidentiality.

The confidentiality of personal identifying information including: names, mailing address and OR Book and Pages owned by individuals that have received exempt / confidential status, hereinafter referred to as “confidential data,” will be protected as follows:
The agency will not release confidential data that may reveal identifying information of individuals exempted from Public Records disclosure.
The agency will not present the confidential data in the results of data analysis (including maps) in any manner that would reveal personal identifying information of individuals exempted from Public Records disclosure.
The agency shall comply with all state laws and regulations governing the confidentiality and exempt status of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential data is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential data is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying information is released.
The term of this Agreement shall commence on January 1, 2023 and shall run until December 31, 2023, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually to ensure all responsible parties are aware of and maintain the terms and conditions of this Data Sharing and Usage Agreement.
In witness of their agreement to the terms above, the parties or their authorized agents hereby affix their signatures.

POLK COUNTY PROPERTY APPRAISER

Signature: 	
LAKE DEER CDD

Signature: 	
Print: Marsha M. Faux CFA, ASA	 Title:	Polk County Property Appraiser  Date:    December 1, 2022	
Print: Title: Date:
Jill Burns District Manager 1/9/2023
Please email the signed agreement to pataxroll@polk-county.net.

Section VIII

Section C

SECTION 1
Lake Deer
Community  Development  District
Summary of Checks

August 1, 2022 to December 31, 2022

Bank	Date	Check No.'s	Amount	

General Fund	
8/2/22	
85	
$	567,206.85	
	8/10/22	86 - 89	$	3,766.67	
	8/12/22	90	$	686,150.54	
	8/23/22	91 - 94	$	1,270.60	
	8/30/22	95	$	742.50	
	9/6/22	96	$	672.50	
	9/13/22	97 - 100	$	800.00	
	9/14/21	101	$	2,079.59	
	9/21/22	102	$	2,358.48	
	9/26/22	103	$	200.00	
	9/30/22	104	$	3,583.48	
	10/12/22	105	$	1,070.25	
	10/19/22	106 - 108	$	4,231.69	
	10/21/22	109	$	5,375.00	
	11/1/22	110	$	400.00	
	11/9/22	111	$	3,729.17	
	11/16/22	112	$	281.69	
	12/21/22	113 - 115	$	4,315.17	
			$	1,288,234.18	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/07/23	PAGE	1
*** CHECK NOS. 000085-000115	LAKE DEER CDD GENERAL FUND BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/02/22 00022	5/27/22 ODP05272 202208 300-20700-10200	*	567,206.85 FY22 SER22 FR#4
FERGUSON WATERWORKS	567,206.85 000085
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/22 00011	8/02/22 AR080220 202208 310-51300-11000	*	200.00
SUPERVISOR FEE 08/02/22
ANDREW RHINEHART	200.00 000086
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/22 00020	8/02/22 CC080220 202208 310-51300-11000	*	200.00
SUPERVISOR FEE 08/02/22
CHARLES F. CAVARETTA	200.00 000087
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/22 00021	8/02/22 DA080220 202208 310-51300-11000	*	200.00
SUPERVISOR FEE 08/02/22
DANIEL ARNETTE	200.00 000088
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/10/22 00001	8/01/22 13	202208 310-51300-34000	*	2,916.67
MANAGEMENT FEES - AUG 22
8/01/22 13	202208 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-AUG 22
8/01/22 13	202208 310-51300-35100	*	150.00
INFORMATION TECH - AUG 22
GOVERNMENTAL MANAGEMENT SERVICES	3,166.67 000089
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/12/22 00016	7/08/22 75487	202208 300-20700-10200	*	686,150.54
FY22 SER22 FR#4
TUCKER PAVING INC	686,150.54 000090
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/23/22 00011	8/22/22 AR082220 202208 310-51300-11000	*	200.00
SUPERVISOR FEE 08/22/22
ANDREW RHINEHART	200.00 000091
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/23/22 00020	8/22/22 CC082220 202208 310-51300-11000	*	200.00
SUPERVISOR FEE 08/22/22
CHARLES F. CAVARETTA	200.00 000092
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/23/22 00008	8/22/22 LS082220 202208 310-51300-11000	*	200.00
SUPERVISOR FEE 08/22/22
LAUREN SCHWENK	200.00 000093
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/23/22 00005	7/31/22 00047704 202207 310-51300-48000	*	670.60
8/2 PUBLIC HEARING
CA FLORIDA HOLDINGS LLC	670.60 000094
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/30/22 00013	8/26/22 2161614	202207 310-51300-31100	*	742.50
ENGINEEER SERVICES-JUL 22
DEWBERRY ENGINEERS INC.	742.50 000095
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/07/23	PAGE	2
*** CHECK NOS. 000085-000115	LAKE DEER CDD GENERAL FUND BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/06/22 00006	8/16/22 3867	202207 310-51300-31500	*	672.50
GEN.COUNSEL/MTHLY MEETING
KE LAW GROUP PLLC	672.50 000096
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/13/22 00011	9/06/22 AR090620 202209 310-51300-11000	*	200.00
SUPERVISOR FEES -9/6/22
ANDREW RHINEHART	200.00 000097
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/13/22 00020	9/06/22 CC090620 202209 310-51300-11000	*	200.00
SUPERVISOR FEES -9/6/22
CHARLES F. CAVARETTA	200.00 000098
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/13/22 00021	9/06/22 DA090620 202209 310-51300-11000	*	200.00
SUPERVISOR FEES -9/6/22
DANIEL ARNETTE	200.00 000099
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/13/22 00008	9/06/22 LS090620 202209 310-51300-11000	*	200.00
SUPERVISOR FEES -9/6/22
LAUREN SCHWENK	200.00 000100
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/14/22 00006	9/09/22 4181	202208 310-51300-31500	*	2,079.59
GENERAL COUNSEL - AUG 22
KE LAW GROUP PLLC	2,079.59 000101
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/21/22 00013	9/19/22 2175167- 202208 310-51300-31100	*	2,358.48
GEN ENGINEER SVC - AUG 22
DEWBERRY ENGINEERS INC.	2,358.48 000102
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/26/22 00010	2/01/22 PM020120 202202 310-51300-11000	*	200.00
SUPERVISOR FEES-02/01/22
PATRICK MARONE	200.00 000103
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/30/22 00001	9/01/22 15	202209 310-51300-34000	*	2,916.67
MANAGEMENT FEES - SEP 22
9/01/22 15	202209 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-SEP 22
9/01/22 15	202209 310-51300-35100	*	150.00
INFORMATION TECH - SEP 22
9/01/22 15	202209 310-51300-31300	*	416.67
DISSEMINATION SVCS-SEP 22
9/01/22 15	202209 310-51300-42000	*	.14
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES	3,583.48 000104
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/12/22 00006 10/04/22 4247	202209 310-51300-31500	*	1,070.25
GEN.COUNSEL/MTHLY MEETING
KE LAW GROUP PLLC	1,070.25 000105
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/07/23	PAGE	3
*** CHECK NOS. 000085-000115	LAKE DEER CDD GENERAL FUND BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/19/22 00002 10/03/22 87466	202210 310-51300-54000	*	175.00
SPECIAL DISTRICT FEE FY23
DEPARTMENT OF ECONOMIC OPPORTUNITY	175.00 000106
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
16	202210 310-51300-34000	*	3,062.50
MANAGEMENT FEES - OCT 22
16	202210 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-OCT 22
16	202210 310-51300-35100	*	150.00
INFORMATION TECH - OCT 22
16	202210 310-51300-31300	*	416.67
DISSEMINATION SVCS-OCT 22
16	202210 310-51300-42500	*	1.80
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	3,730.97 000107
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/19/22 00005	9/30/22 00049245 202209 310-51300-48000	*	325.72
9/28 PUBLIC HEARING
CA FLORIDA HOLDINGS LLC	325.72 000108
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/21/22 00003	8/26/22 16458	202210 310-51300-45000	*	5,375.00
FY23 INSURANCE POLICY
EGIS INSURANCE ADVISORS, LLC	5,375.00 000109
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/01/22 00013 10/19/22 2188740- 202209 310-51300-31100	*	400.00
GEN ENGINEER SVC -SEPT 22
DEWBERRY ENGINEERS INC.	400.00 000110
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/09/22 00001 11/01/22 17	202211 310-51300-34000	*	3,062.50
MANAGEMENT FEES - NOV 22
11/01/22 17	202211 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-NOV 22
11/01/22 17	202211 310-51300-35100	*	150.00
INFORMATION TECH - NOV 22
11/01/22 17	202211 310-51300-31300	*	416.67
DISSEMINATION SVCS-NOV 22
GOVERNMENTAL MANAGEMENT SERVICES	3,729.17 000111
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/16/22 00006 11/10/22 4752	202210 310-51300-31500	*	281.69
GEN.COUNSEL/MTHLY MEETING
KE LAW GROUP PLLC	281.69 000112
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/21/22 00013 12/12/22 2224548	202211 310-51300-31100	*	510.00
GEN ENGINEER SVC - NOV 22
DEWBERRY ENGINEERS INC.	510.00 000113
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LKDR LAKE DEER	MBYINGTON
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/07/23	PAGE	4
*** CHECK NOS. 000085-000115	LAKE DEER CDD GENERAL FUND BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/21/22 00001 12/01/22 18	202212 310-51300-34000	*	3,062.50
MANAGEMENT FEES - DEC 22
12/01/22 18	202212 310-51300-35200	*	100.00
WEBSITE MAINT - DEC 22
12/01/22 18	202212 310-51300-35100	*	150.00
INFO TECHNOLOGY - DEC 22
12/01/22 18	202212 310-51300-31300	*	416.67
DISSEMINATION - DEC 22
GOVERNMENTAL MANAGEMENT SERVICES	3,729.17 000114
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/21/22 00006 12/12/22 5122	202211 310-51300-31500	*	76.00
CORRES/MTG STATUS/AGENDA
KE LAW GROUP PLLC	76.00 000115
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	1,288,234.18
TOTAL FOR REGISTER	1,288,234.18

LKDR LAKE DEER	MBYINGTON

.	. .
SECTION 2

Lake Deer
Community Development District

Unaudited Financial Reporting
December 31, 2022

Table of Contents

		Balance Sheet

		General Fund

		Debt Service Fund Series 2022

		Capital Project Fund Series 2022

		Month to Month

		Long Term Debt Report
Combined Balance Sheet December 31, 2022

Assets:
Cash:
Operating Account	

$	19,087	

$	

-	

$	

-	

$	19,087	
Investments:
Series 2022
Reserve	

$	-	$	1,222,695	$	-	

$	1,222,695					
Revenue	$	-	$	3,229	$	-	$	3,229					
Interest	$	-	$	484,803	$	-	$	484,803					
Construction	$	-	$	-	$	5,838,672	$	5,838,672					
Cost of Issuance	$	-	$	-	$	1,611	$	1,611					
Due from Developer	$	-	$	-	$	903,312	$	903,312					
Total Assets	$	19,087	$	1,710,726	$	6,743,595	$	8,473,409					

Liabilities:
Accounts Payable	

$	443	$	-	$	-	

$	443					
Retainage Payable	$	-	$	-	$	288,828	$	288,828					
Total Liabilites	$	443	$	-	$	288,828	$	289,271					

Fund Balance:
Restricted for:
Debt Service - Series 2022	

$	-	$	1,710,726	$	-	

$	1,710,726					
Capital Projects - Series 2022	$	-	$	-	$	6,454,767	$	6,454,767					
Unassigned	$	18,645	$	-	$	-	$	18,645			
Total Fund Balances	$	18,645	$	1,710,726	$	6,454,767	$	8,184,138			
							
Total Liabilities & Fund Balance	$	19,087	$	1,710,726	$	6,743,595	$	8,473,409			
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 12/31/22	Thru 12/31/22	Variance	

Revenues:

Developer Contributions
$	238,625	$
20,000	$
20,000	$	-

Expenditures:

General & Administrative:

Supervisor Fees Engineering Attorney Annual Audit
Assessment Administration Arbitrage
Dissemination Trustee Fees Management Fees
Information Technology Website Maintenance Postage & Delivery Insurance
Printing & Binding Legal Advertising Other Current Charges Office Supplies
Dues, Licenses & Subscriptions
$	12,000	$
$	15,000	$
$	25,000	$
$	4,000	$
$	5,000	$
$	450	$
$	5,000	$
$	4,000	$
$	36,750	$
$	1,800	$
$	1,200	$
$	1,000	$
$	5,625	$
$	1,000	$
$	15,000	$
$	5,000	$
$	625	$
$	175	$
3,000	$
3,750	$
6,250	$
$
$
$
1,250	$
$
9,188	$
450	$
300	$
250	$
5,625	$
250	$
3,750	$
1,250	$
156	$
175	$
$
510	$
800	$
$
$
$
1,250	$
$
9,188	$
450	$
300	$
$
5,375	$
2	$
$
$
$
175	$
3,000
3,240
5,450

(0)

250
250
248
3,750
1,250
156

Operations & Maintenance

Playground Lease Field Contingency
$	25,000	$
$	75,000	$
-	$	-	$	-
-	$	-	$	-

Revenues:			
Interest	$	-	$	-	$	7,910	$	7,910	
Total Revenues	$	-	$	-	$	7,910	$	7,910	

Expenditures:			
Interest - 11/1	$	-	$	-	$	180,455	$	(180,455)	
Principal - 5/1	$	-	$	-	$	-	$	-	
Interest - 5/1	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	180,455	$	(180,455)	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(172,544)		
			
Fund Balance - Beginning	$	-	$	1,883,270		
			
Fund Balance - Ending	$	-	$	1,710,726		

Revenues:

Interest	

$	-	$	-	$	37,557	

$	37,557	
Total Revenues	$	-	$	-	$	37,557	$	37,557	

Expenditures:

Capital Outlay	

$	-	$	-	$	787,153	

$	(787,153)	
Total Expenditures	$	-	$	-	$	787,153	$	(787,153)	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(749,596)		
			
Fund Balance - Beginning	$	-	$	7,204,363		
			
Fund Balance - Ending	$	-	$	6,454,767		
Lake Deer
Community Development District Month to Month

Revenues:

Developer Contributions	$	-	$	20,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	20,000	
Total Revenues	$	-	$	20,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	20,000												

Expenditures:					
General & Administrative:					
Supervisor Fees	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Engineering	$	-	$	510	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	510	
Attorney	$	282	$	76	$	443	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	800	
Annual Audit	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Arbitrage	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	417	$	417	$	417	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,250	
Trustee Fees	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Management Fees	$	3,063	$	3,063	$	3,063	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	9,188	
Information Technology	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	450	
Website Maintenance	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	300	
Postage & Delivery	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Insurance	$	5,375	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,375	
Printing & Binding	$	2	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2	
Legal Advertising	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Other Current Charges	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Office Supplies	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	9,563	$	4,315	$	4,172	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	18,050	

Operations & Maintenance:					
Playground Lease	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Field Contingency	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Total Operations & Maintenance	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
					
Total Expenditures	$	9,563	$	4,315	$	4,172	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	18,050	
					
Excess Revenues (Expenditures)	$	(9,563)	$	15,685	$	(4,172)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,951	
					
Net Change in Fund Balance	$	(9,563)	$	15,685	$	(4,172)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,951	
Lake Deer
Community Development District Long Term Debt Report

Series 2022, Special Assessment Revenue Bonds			
Maturity Date:	5/1/53		
Optional Redemption Date: Reserve Fund Definition
Reserve Fund Requirement	5/1/37
Max Annual Debt Service
$1,217,394		
Reserve Fund Balance	$1,222,695		
Bonds Outstanding - 08/24/2022		$17,750,000	
Current Bonds Outstanding		$17,750,000	

Section 3
Requisition	Payee/Vendor	Amount	
8	Furr, Wegman & Banks	$	3,850.00	
9	Lake Deer Dev, LLC	$	3,750.00	
10	Ferguson Waterworks	$	189,679.40	
11	Tucker Paving, Inc.	$	853,438.35	
12	Lake Deer Development, LLC	$	3,750.00	
13	Lake Deer Development, LLC	$	3,750.00	
14	Dewberry Engineering	$	2,470.00	
15	Tucker Paving, Inc.	$	1,664,827.09	
16	KE Law Group	$	435.00	
17	Lake Deer Development, LLC	$	3,750.00	
18	Wood & Associates Engineering, LLC	$	29,217.25	
19	Dewberry Engineers, Inc.	$	1,275.00	
20	Ferguson Waterworks	$	201,157.91	
21	Tucker Paving, Inc.	$	195,518.24	
22	Ferguson Waterworks	$	44,147.85	
23	Lake Deer Dev, LLC	$	3,750.00	
24	Dewberry Engineers, Inc.	$	1,704.21	
25	Lake Deer Development, LLC	$	7,500.00	
26	Tucker Paving, Inc.	$	1,012,857.16	
27	Lake Deer Development, LLC	$	3,750.00	
28	Furr, Wegman & Banks	$	6,225.00	
29	Lake Deer Development, LLC	$	3,750.00	
30	Ferguson Waterworks	$	120,274.40	
31	Empire Pipe & Supply	$	290,988.21	
32	Lake Deer Development, LLC	$	3,750.00	
33	KE Law Group	$	152.00	
34	Lake Deer Dev, LLC	$	3,750.00	
	TOTAL	$	4,659,467.07	

Section 4
Lake Deer
Community Development District	Funding Request #6 November 1, 2022

Bill to:	RhiCas II, LLC

General Fund FY2023

1	Operations & Maintenance Funding	$	20,000.00

	Total:	$	20,000.00 

Please make check payable to:

Lake Deer Community Development District
6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822