Lake Deer Community Development District
Meeting Agenda September 18, 2024

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Lake Deer
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
September 11, 2024
Board of Supervisors Meeting
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, September 18, 2024 at 2:15 PM at 346 East Central Ave., Winter Haven, FL 33880.
Zoom Video Link: https://us06web.zoom.us/j/88696549123
Call-In Information: 1-646-876-9923
Meeting ID: 886 9654 9123

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)
Organizational Matters
Acceptance of Resignation of Chuck Cavaretta
Appointment to Fill Vacant Board Seat #5
Administration of Oath to Newly Appointed Supervisor
Consideration of Resolution 2024-13 Appointing an Assistant Secretary
Approval of Minutes of the August 28, 2024 Board of Supervisors Meeting
Consideration of Fiscal Year 2024 Audit Services Engagement Letter with Grau & Associates
Ratification of Conveyance Documents
Staff Reports
Attorney
Engineer
Consideration of Work Authorization 2025-1 for District Engineering Services
Field Manger’s Report
Consideration of Proposal for Pool Maintenance Services from Resort Pool Services
Consideration of Proposal for Janitorial Services at Amenity from CSS
Consideration of Proposal for Pest Control Services at Amenity from Massey Commercial Services
Consideration of Addendum to Landscape Maintenance Services Contract to Add Additional Tracts from Prince & Sons
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

1 Comments will be limited to three (3) minutes

Section III

Section A

August21,2024

Governmental Management Services 219 East Livingston Street
Orlando, Florida 32801

To Whom It May Concern,
I would like to give my resignation to the Board of Supervisors for the following districts, effective immediately:
Bradbury Creek Community Development District
Crosswinds East Community Development District
Crosswinds West Community Development District
Lake Deer Community Development District
Lawson Dunes Community Development District
Pollard Road Community Development District
Scenic Terrace North Community Development District
Scenic Terrace South Community Development District

Weiberg Road Community Development District Thank you,
Chuck Cavaretta

Section D

RESOLUTION NO. 2024-13

A RESOLUTION OF THE BOARD OF SUPERVISORS OF LAKE DEER COMMUNITY DEVELOPMENT DISTRICT DESIGNATING AN ASSISTANT SECRETARY OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Lake Deer Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated within Polk County, Florida; and

WHEREAS, the Board of Supervisors of the District desires to appoint an Assistant Secretary.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF LAKE DEER COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. 	 is appointed Assistant Secretary.

SECTION 2. This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED this 18th day of September 2024.

ATTEST:	LAKE DEER COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

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 Wednesday, August 28, 2024 at 10:48 a.m. at 346 E. Central Avenue, Winter Haven, Florida.

Present and constituting a quorum:
Rennie Heath	Chairman
Lauren Schwenk	Vice Chairperson
Andrew Rhinehart	Assistant Secretary
Bobbie Henley	Appointed as Assistant Secretary
Lindsey Roden	Appointed as Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Roy Van Wyk	District Counsel, Kilinski Van Wyk
Rey Malave via Zoom	District Engineer, Dewberry
Chace Arrington via Zoom	District Engineer, Dewberry
Joel Blanco	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order at 10:48am and called the roll. Three Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated that no members of the public were in attendance in person or by Zoom.

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignations of Andrew Rhinehart and Daniel Arnette
Ms. Burns stated a letter has been received for the resignation of Daniel Arnette. She asked for a motion to accept the resignation letter.

On MOTION by Mr. Heath, seconded by Mr. Rhinehart, with all in favor, Accepting the Letter of Resignation from Daniel Arnette was approved.

August 28, 2024	Lake Deer CDD

Appointment to Fill Vacant Board Seats #1 and #5
Ms. Burns asked for a nomination to fill the vacancy. Ms. Lindsey Roden was nominated for
office.

On MOTION by Ms. Schwenk, seconded by Mr. Heath, with all in favor, Nominating Lindsey Roden to Fill the Vacant Board Seat #1, was approved.

Administration of Oaths to Newly Appointed Supervisors
Ms. Burns provided the oath of office to Lindsey Roden.

Acceptance of Resignation of Andrew Rhinehart
Ms. Burns stated Mr. Andrew Rhinehart has resigned effective immediately. She asked for a motion to accept his resignation.

On MOTION by Ms. Roden, seconded by Ms. Schwenk, with all in favor, Accepting the Resignation from Andrew Rhinehart, was approved.

Appointment to Fill Vacant Board Seat.
Ms. Burns asked if there was a nomination to fill the seat. Ms. Bobbie Henley was nominated.

On MOTION by Ms. Roden, seconded by Ms. Schwenk, with all in favor, Nominating Bobbie Henley to Fill the Vacant Seat #5, was approved.

Administration of Oaths to Newly Appointed Supervisors
Ms. Burns provided the oath of office to Bobbie Henley.

Consideration of Resolution 2024-06 Appointing Assistant Secretaries
Ms. Burns stated this resolution will appoint Bobbie Henley and Lindsey Roden as Assistant Secretaries. Ms. Roden will fill Seat #1 and Ms. Henley will fill Seat #5

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, Resolution 2024-06, Appointment of Bobbie Henley and Lindsey Roden as Assistant Secretaries, was approved.

August 28, 2024	Lake Deer CDD

FOURTH ORDER OF BUSINESS	Approval of Minutes of the April 17, 2024 Board
of Supervisors Meeting
Ms. Burns presented the minutes from the April 17, 2024 meeting. She asked for any questions, comments, or corrections. The Board had no changes to the minutes.

On MOTION by Ms. Schwenk, seconded by Ms. Roden, with all in favor, the Minutes of the April 17, 2024 Board of Supervisors Meeting, were approved.

FIFTH ORDER OF BUSINESS	Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2024/2025 Budget
Ms. Burns stated this public hearing has been advertised. Ms. Burns asked for a motion to open the public hearing.

On MOTION by Ms. Roden, seconded by Ms. Henley, with all in favor, Opening the Public Hearing, was approved.

Consideration of Resolution 2024-07 Amending Resolution 2024-04 and Ratifying the Re-Scheduling and Re-Advertising of the Public Hearing on the Fiscal Year 2024/2025 Budget
Ms. Burns stated the resolution was to amend 2024-04 and to ratify the re-scheduling and re- advertising of the public hearing for the fiscal year budget for 2024/2025. She noted that this was originally scheduled and there was not a quorum. She added this resolution needs ratification.

On MOTION by Ms. Henley, seconded by Ms. Schwenk, with all in favor, Resolution, 2024-07 Amending Resolution 2024-04 and Ratifying the Re-Scheduling and Re-Advertising of the Public Hearing on the Fiscal Year 2024/2025 Budget, was approved.

Consideration of Resolution 2024-08 Adopting the District’s Fiscal Year 2024/2025 Budget and Appropriating Funds
Ms. Burns stated there is an increase to this budget for the upcoming year mainly due to the amenities which should open soon. This is for $264.63 for a total per unit assessment gross collected on the tax bill for a total of $889.60. She asked for any questions.

August 28, 2024	Lake Deer CDD

On MOTION by Ms. Schwenk, seconded by Mr. Heath, with all in favor, Resolution 2024-08 Adopting the District’s Fiscal Year 2024/2025 Budget and Appropriating Funds, was approved.

Consideration of Resolution 2024-09 Imposing Special Assessments and Certifying an Assessment Roll
Ms. Burns stated this resolution is for imposing special assessments and certifying the assessment roll. This will certify our assessments for the collection on the tax bill.

On MOTION by Ms. Schwenk, seconded by Ms. Roden, with all in favor, Resolution 2024-09 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

Ms. Burns asked for a motion to close the public hearing.

On MOTION by Mr. Heath, seconded by Ms. Roden, with all in favor, Closing the Public Hearing, was approved.

Public Hearing on the Adoption of Amenity Policies and Rates
Ms. Burns stated this was for the adoption of the amenity policies and rates. She noted it had been advertised in the local paper. She asked for a motion to open the public hearing.

On MOTION by Ms. Roden, seconded by Ms. Schwenk with all in favor, Opening the Public Hearing, was approved.

Consideration of Resolution 2024-10 Amending Resolution 2025-05 and Ratifying the Re-Scheduling and Re-Advertising of the Public Hearing on the Adoption of Amenity Policies and Rates
Ms. Burns stated this resolution was advertised and there was not a quorum, and the re-schedule needs to be ratified.

On MOTION by Ms. Schwenk, seconded by Ms. Roden, with all in favor, Resolution 2024-10 Amending the Resolution 2025-05 and Ratifying the Re-Scheduling and Re-Advertising of the Public Hearing on the Adoption of the Amenity Policies and Rates, was approved.

August 28, 2024	Lake Deer CDD

Consideration of Resolution 2024-11 Adopting Amenity Policies and Rates for the District
Ms. Burns stated this resolution if for adopting the amenity policies and rates and has not changed since the Board last reviewed when the hearing was set.

On MOTION by Ms. Schwenk, seconded by Ms. Roden, with all in favor, Resolution 2024-11 Adopting Amenity Policies and Rates for the District, was approved.

Ms. Burns asked for a motion to close the public hearing.

On MOTION by Ms. Schwenk, seconded by Ms. Roden, with all in favor, Closing the Public Hearing, was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2024-12
Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2024/2025
Ms. Burns presented the resolution designating a regular monthly meeting date, time, and location for 2024/2025. This is the same scheduled day as the current year, but at 2:00 PM instead of 2:25 PM, and moving from Cassidy Offices to the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880 .

On MOTION by Ms. Roden, seconded by Mr. Heath, with all in favor, Resolution 2024-12 Designation of a Regular Monthly Meeting Date, Time, and Location for the Fiscal Year 2024/2025, was approved.

SEVENTH ORDER OF BUSINESS	Consideration	of	Adoption	of	Goals	and
Objectives for the District
Ms. Burns stated this is a new requirement from the state for Districts to have goals and objectives.

On MOTION by Ms. Schwenk, seconded by Ms. Roden, with all in favor, Adoption of the Goals and Objectives for the District, were approved.

EIGHTH ORDER OF BUSINESS	Presentation of Fiscal Year 2023 Audit Report

August 28, 2024	Lake Deer CDD

Ms. Burns presented the Fiscal Year 2023 audit report. She noted it was a clean audit and there were no findings. It was submitted to the state by the June 30th deadline.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, Accepting the Fiscal Year 2023 Audit Report, was approved.

NINTH ORDER OF BUSINESS	Ratification of Encroachment Agreement and
License for Installation of Improvements
Ms. Burns this is an agreement developed at Andrew’s request due to a small gap where the fence was. This allows the builders to connect the gap to the fence. She noted it has been approved and just needs ratifying.

On MOTION by Ms. Schwenk, seconded by Ms. Roden, with all in favor, the Encroachment Agreement and License for Installation of Improvements, was ratified.

TENTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Van Wyk had nothing further to report.

Engineer
Mr. Malave stated he had nothing further to report.

Field Manager’s Report
Mr. Blanco reviewed the Field Manager’s Report to include landscaping reviews, easement mowing, sign installation, landscaping on ponds, spraying and treatment, amenity reviews, clubhouse gate installation and concrete walkway, amenity fencing around the pool, dog park fencing, amenity opening, and amenity applications. Access and card reader system has been started.

District Managers Report
Approval of the Check Register
Ms. Burns presented the check register that was included in the agenda package for Board’s review. She offered to answer any questions from the Board.

On MOTION by Mr. Heath, seconded by Ms. Schwenk, with all in favor, the Check Register, was approved.

August 28, 2024	Lake Deer CDD

Balance Sheet & Income Statement
Ms. Burns stated the financial statements were included in the agenda package for review.
There is no action necessary from the Board.

Presentation of Number of Registered Voters – 3
Ms. Burns stated the number of registered voters in the district as of April 15, 2024 was 3.

ELEVENTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

TWELFTH ORDER OF BUSINESS	Supervisors Requests and Audience Comments
There being no comments, the next item followed.

THIRTEENTH ORDER OF BUSINESS	Adjournment
Ms. Burns asked for a motion to adjourn the meeting.

On MOTION by Mr. Heath, seconded by Ms. Schwenk, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

September 9, 2024 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, 2024. 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, 2024. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2024 audit.
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.

Lake Deer Community Development District	Page 2

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.

Lake Deer Community Development District	Page 3

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.

Lake Deer Community Development District	Page 4

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.

Our fee for these services will not exceed $5,800 for the September 30, 2024 audit, 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.

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

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2022 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: 	

Date: 	

Lake Deer Community Development District	Page 5

Section VI

Prepared by:
Laure11. Gentry, Esq.
KILINSKI VANWYK, PLLC
5 l 7 E College Avenue Tall hassee, Florida 32301

INSTR # 2024206216
BK 13256 Pgs 0157-0158 PG(s)2
09/06/2024 08:04:01 AM STACY M. BUTTERFIELD,
CLERK OF COURT POLK COUNTY RECORDING FEES 18.50

LIMITED LIABILITY COMPANY AFFIDAVIT FOR DEED

STATE OF FLORIDA COUNTY OF POLK
I, Albert S. Cassidy ("Affiant"), on being duly sworn, state:

I am the Manager of Lake Deer Development, LLC, a Florida limited liability company, (the "Company").
There has been no dissolution of the Company resulting from transfers of interests in the Company or otherwise. The Company has never been a debtor in a bankruptcy proceeding.
On behalf of the Company, Affiant is authorized to transfer, convey, exchange, assign, mortgage or otherwise deal with or dispose of the property more particularly described on the attached Exhibit "A" (the "Property") or any interests therein.

On behalf of the Company, Affiant is authorized to execute, acknowledge and deliver instruments of any kind that are necessary, convenient or incidental to the transfer of any interest in real property owned or controlled by the Company.

On behalf of the Company, I acknowledge this affidavit may be relied upon by the Lake
Deer Community Development District (jh"De.'·.t.rict".) for the purpose of acquiring the Property and specifically consent to such reliance by the Di	ct.

;
A iant

SWORN 10 \JD SUBSCRIBED before me by means of i physical presence or O online notarization this · :·f day of September 2024 by Albert S. Cassidy, as Manager of Lake Deer Development, LLC, a Florida limited liability company, on behalf of company.

[notary seal]

Personally Known 	_ OR Produced Identification

Notary PubllC Stale of Ftorlda Lindsey E Roden
M:i Commission HH 3G3599
Expires s1221202e

---------

Type of Identification 	_

EXHIBIT A
Tracts A, AA, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, T, U, V, X, Y, YY, Z and the road
rights-of-way designated as Silktree Court, Copperleaf Lane, Bluethread Way, Broadwing Blvd, Walking Stick Way, Sabatia Lane, Viceroy Court, Pine Lily Ave, Waterlily Way, Bluebird Loop, Supplejack Loop, Swallowtail Ave, Cottontail Blvd, White Ibis Drive, Red Fox Lane, all as depicted on the plat of Lake Deer Estates, recorded at Plat Book 199, Page 19, of the Public Records of Polk County, Florida.

CFN# 2024206216 OR BK 13256 PG 158 Pgs 0157-0158 09/06/2024 08:04:01 AM

Stacy M. Butterfield POLK

PREPARED BY AND RETURN TO:

Lauren Gentry, Esquire Kilinski Van Wyk, PLLC 517 E. College Avenue Tallahassee, Florida 32301

INSTR # 2024206215
BK 13256 Pgs 0153-0156 PG(s)4
09/06/2024 08:04:01 AM STACY M. BUTTERFIELD,
CLERK OF COURT POLK COUNTY RECORDING FEES 35.50

Parcel ID No.
28-28-22-935720-005900; 28-28-22-935720-005780; 28-28-22-935720-005790; 28-28-22-935720-005800;
28-28-22-935720-005810; 28-28-22-935720-005820; 28-28-22-935720-005830; 28-28-22-935720-005840;
28-28-22-935720-005850; 28-28-22-935720-005860; 28-28-22-935720-005870; 28-28-22-935720-005880;
28-28-22-935720-005890
SPECIAL WARRANTY DEED
THIS SPECIAL WARRANTY DEED is executed as of this 4th day of September 2024, by LAKE DEER DEVELOPMENT, LLC, a Florida limited liability company, with a mailing address of 346 E. Central Avenue, Winter Haven, FL 33880, (hereinafter called the "grantor"), in favor of LAKE DEER COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government, with a mailing address of cfo Governmental Management Services, 219 E. Livingston Street, Orlando, FL 32801 (hereinafter called the "grantee").

[Wherever used herein, the terms "grantor" and "grantee" shall include the singular and plural, heirs, legal representatives, successors and assigns of individuals, and the successors and assigns of corporations, as the context requires.]

W I T N E S S E T H:
That the grantor, for and in consideration of the sum of $10.00 and other valuable considerations, receipt whereof is hereby acknowledged, hereby grants, bargains, sells, aliens, remises, releases, conveys and confirms unto the grantee, all that certain land situate in Polk County, Florida, further described as follows:

Tracts A, AA, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, T, U, V, X, Y, YY, Z and
the road rights-of-way designated as Silktree Court, Copperleaf Lane, Bluethread Way, Broadwing Blvd, Walking Stick Way, Sabatia Lane, Viceroy Court, Pine Lily Ave, Waterlily Way, Bluebird Loop, Supplejack Loop, Swallowtail Ave, Cottontail Blvd, White Ibis Drive, Red Fox Lane, all as depicted on the plat of Lake Deer Estate, recorded at Plat Book 199, Page 19, of the Public Records of Polk County, Florida.

Subject to restrictions, covenants, conditions and easements, of record; however, reference hereto shall not be deemed to reimpose same.
TOGETHER with all the tenements, hereditaments and appurtenances thereto belonging or in anywise appertaining.

TO HAVE AND TO HOLD, the same in fee simple forever.

Note to Recorder: This deed conveys unencumbered property to a local unit of special-purpose government for no taxable consideration. Accordingly, pursuant to Rule 12B-4.014, F.A.C., only minimal documentary stamp tax is being paid hereon.

AND the grantor hereby covenants with said grantee that the grantor is lawfully seized of said land in fee simple; that the grantor has good right and lawful authority to sell and convey said land; and hereby warrants the title to said land and will defend the same against the lawful claims of all persons or entities whomsoever claiming by, through or under grantor.
Grantor represents that grantor has complied with the requirements of Section 196.295, Florida Statutes.

GRANT OF EASEMENTS
AND FURTHER WITNESS THAT GRANTOR, for good and valuable consideration to it in hand paid by Grantee, the receipt and sufficiency whereof are hereby acknowledged, hereby further remises, releases and quit-claims to Grantee forever, the following non-exclusive, perpetual easement rights which the Grantor has, if any, as more particularly described below ("Easements..):
Those certain Maintenance Access and Drainage Easements, and Maintenance Access, Wall and Drainage Easements, as identified on the Plat of Lake Deer Estates, as recorded in Plat Book 199, Page 19, of the Public Records of Polk County, Florida.
And -with respect to the foregoing, the rights of ingress and egress over, across, upon, and through the Easement Areas, as well as rights of installing, constructing, operating, maintaining, repairing and replacing utilities, stormwater, landscaping, irrigation. wetland and/or other District improvements that comprise the District's capital improvement plan.
TO HAVE AND TO HOLD the same forever, subject to taxes for the year hereof and subsequent years, as applicable, and all easements, restrictions, reservations, conditions, covenants, limitations and agreements of record. This reference to such matters of record shall not operate to re-impose the same. Grantor agrees and covenants that ii has not and shall not grant or exercise any rights that are materially inconsistent with, or which materially interfere with, the rights herein granted to the District.

[Signature pages.fol/ow]

2

IN WITNESS WHEREOF, the Parties have caused this Special Warranty Deed to be executed as of the day and year first written above.

Signed, sealed and delivered in the presence of:

Lllh/\ ,qr[ I ·#;.	' '-,.
Prin1 Name:	j[,	(iv,
Address:
346 E. Central Avenue Winter Haven, FL 33880

coccc
Address:
346 E. Central Avenue Winter Haven, FL 33880

GRANTOR:
LAKE DEER DEVELOPMENT, LLC
a Florida Ii	ted liability company

Address:
346 E. Central Avenue Winter Haven, FL 33880

STATE OF FLORIDA COUNTY OF POLK

SWORN TOcf-ND SUBSCRIBED before me by means of of physical presence or O online notarization this O'f	day of September 2024 by Albert S. Cassidy, as Manager of Lake Deer
Development, LLC, a Florida limited liability company, on behalf of company.
_l,,t;Y \cf ' \_,v2	t: (2o}L,		
(O ialMotary Si ture)
Name: L f,[J,,\el:1_ t	1,.:.(X').(,._·...	

[notary seal]

Personally Known _-......., V 	_			 OR Produced Identification 			_ Type ofldentification 			 _

Notary P11bflc State of Florida

Llndaey e Roden
Mr Commla1ton HH 303599
Expire, 8/221202&

,

◄

1

•

3

ACCEPTANCE BY GRANTEE
By execution of this Special Warranty Deed, Grantee does hereby accept this conveyance, subject to the foregoing covenants, conditions, and restrictions, and agrees that it and the Property are subject to all matters hereinabove set forth. Grantee further agrees to comply with all terms, covenants, conditions, and restrictions provided in this Special Warranty Deed.
Dated this 4th day of September 2024.

Signed, sealed and delivered in the presence of:
Witnesses:
lMYJa	12:t-xlr::_J
Name: l,1'nd,_ eU 12     
Address:	7
346 E. Central Avenue Winter Haven, Florida 33880
_,/'
,,,.,

LAKE DEER COMMUNITY DEVELOPMENT

DISTRICT, a local unit of special-purpose government established under Chapter 190 of the Florida Statutes

By:

Address:
346 E. Central Avenue Winter Haven, Florida 33880

/'

•-......•,_..... ,,./	-•.,·;-

Name:

,/.	./.-	,

.'	.·' _/

I( rt,' .. ,,,.,7 .' ct.	Jk.f
Address:	,+.
346 E. Central Avenue Winter Haven, Florida 33880

STATE OF FLORIDA COUNTY OF POLK

The foregoing insm.1ment was acknowledged before me by means of physical presence or n online notarization this l/-"t'l'cfay of September 2024, by Warren K. "Rennie" Heath II, as Chairman of the Board of Supervisors of the Lake Deer Community Development District.

◄  Notary Public State of Florida,

i
◄	Ill
◄

Lindsey e oden
My Commission HH 303599
EKplres 9(22/2026

t
1

[notary seal]

4

OWNER'S AFFIDAVIT

STATE OF FLORIDA COUNTY OF POLK
BEFORE ME, the undersigned authority, personally appeared Albert S. Cassidy ("Affiant") as Manager of Lake Deer Development, LLC, a Florida limited liability company (the "Company" or "Owner"), with a principal address of 346 E. Central Avenue, Winter Haven, FL 33880, who after first being duly sworn deposes and states as follows:

That Affiant knows of his own knowledge that Lake Deer Development, LLC is the owner of the fee simple title in and to certain lands located in Polk County, Florida described on the attached Exhibit "A".
That the above-described land together with all improvements thereon ("Property") is free and clear of all liens, taxes, encumbrances and claims of every kind, nature and description whatsoever.
Affiant knows of no facts by reason of which the title to, or possession of, the Property might be disputed or questioned, or by reason of which any claim to any part of the Property might be asserted adversely.
That there are no mechanic's or materialman's or laborer's liens against the above described Property, nor any part thereof, and that no contractor, subcontractor, laborer or materialman, engineer, land engineer, or surveyor has any lien against said Property, or any part thereof.
That within the past ninety (90) days, the Owner has not made any improvements, alterations or repairs to the above-described Property for which costs thereof remain unpaid, and that within the past ninety (90) days there have been no claims for labor or material furnished for repairing or improving the same at the instance of the Owner which remain unpaid.
That no proceedings in bankruptcy or receivership have ever been instituted by or against the Owner, nor has Owner ever made an assignment for the benefit of its creditors.
Affiant knows of no action or proceeding relating to the Property, which is now pending in any state or federal court in the United States affecting the Property, nor does Affiant know of any state or federal judgment or any federal lien of any kind or nature that now constitutes a lien or charge upon the Property.
Affiant knows of no unrecorded easements, liens, or assessments for sanitary sewers, streets, roadways, paving, other public utilities or improvements against the Property, nor are there any special assessments or taxes which are not shown as existing liens by the public records.

Affiant further states that he/she is familiar with the nature of an oath and with the penalties as provided by the laws of the State of Florida for falsely swearing to statements made in an instrument of this nature. Affiant further certifies that she has read the full facts set forth in this Affidavit and understands its content and context to be correct in all respects.

FURTHER AFFIANT SAYETH NOT.

.,	v	-

Date: DJ 

SWORN TO J.ND SUBSCRIBED before me by means of ta physical presence or D online notarization this  day of September 2024 by Albert S. Cassidy, as Manager of Lake Deer Development, LLC, a Florida limited liability company, on behalf of company, and who [ is personally known to me or[_] produced 	as identification.

[notary sealJ
	-- -- -- .....	
Notery Publl State al Flo/ldi

 :r : al	;n	)(	'"	-"'-

---------

OR Produced Identification
Type of Identification 	_

IHI	MY Co ml11lon HH 303599
Expires e122,202s

1mA.

Lindsey E Roden	I

EXHIBIT A
(Legal Description)

Tracts A, AA, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, T, U, V, X, Y, YY, Zand the road
rights-of-way designated as Silktree Court, Copperleaf Lane, Bluethread Way, Broadwing Blvd, Walking Stick Way, Sabatia Lane, Viceroy Court, Pine Lily Ave, Waterlily Way, Bluebird Loop, Supplejack Loop, Swallowtail Ave, Cottontail Blvd, White Ibis Drive, Red Fox Lane, all as depicted on the plat of Lake Deer Estates, recorded at Plat Book 199, Page 19, of the Public Records of Polk County, Florida.

Section VII

Section B

Section 1

Sent Via Email: jburns@gmscfl.com

September 13, 2024

Ms. Jillian Burns, District Manager
Lake Deer Community Development District c/o Governmental Management Services 219 East Livingston Street
Orlando, Florida 32801

Subject:	Work Authorization 2025-1
Lake Deer Community Development District District Engineering Services

Dear Ms. Burns:

Dewberry Engineers Inc. is pleased to submit this Work Authorization to provide general engineering services for the Lake Deer Community Development District (District). We will provide these services pursuant to our current agreement (“District Engineering Agreement”) as follows.

General Engineering Services

The District will engage the services of Dewberry Engineers Inc. (Engineer) as District Engineer to perform those services as necessary, pursuant to the District Engineering Agreement, including attendance at Board of Supervisors meetings, review and approval of requisitions, or other activities as directed by the District’s Board of Supervisors.

Our fee for this task will be based on time and materials, in accordance with the enclosed Schedule of Charges. The referenced Schedule of Charges is valid for fiscal year 2025 only. We estimate a budget of $15,000, plus other direct costs.

Other Direct Costs

Other direct costs include items such as printing, drawings, travel, deliveries, et cetera. This does not include any of the application fees for the various agencies, which are the owner’s responsibility and have not been accounted for in this proposal. We estimate a budget of $100.

This Work Authorization, together with the referenced Engineering Agreement, represents the entire understanding between the District and the Engineer with regard to the referenced work authorization. If you wish to accept this work authorization, please sign where indicated and return one complete copy to Aimee Powell, Senior Office Administrator in our Orlando office at 800 N. Magnolia Avenue, Suite 1000, Orlando, Florida 32803 (or via email at apowell@dewberry.com). Upon receipt, we will promptly schedule our services.

Ms. Jillian Burns Lake Deer CDD
Work Authorization 2025-1
September 13, 2024

Thank you for choosing Dewberry Engineers Inc. We look forward to continuing to work with you and your staff.

Sincerely,
	
Joey V. Duncan, PE	Reinardo Malavé, P.E.
Principal Engineer	Associate Vice President

JD:RM:ap
Q:\Lake Deer CDD_50137546\Adm\Correspondence\AAS\Lake Deer CDD District Engineering Services – 09-13-2024 Enclosures

APPROVED AND ACCEPTED

By: 		 Authorized Representative of
Lake Deer Community Development District Date: 	

Section C

Lake Deer CDD
Field Management Report

September 18th, 2024 Joel Blanco
Field Manager GMS

Site Item

Landscaping Review

GMS staff continues to review all landscaping areas throughout the district.
Landscaping remains to a satisfactory standard (neat and tidy throughout.)
Due to strong winds, several Crepe Myrtles have been tied and staked to straightened.
Easement leading to the amenity on Swallowtail Ave. continues to be mowed regularly.
Attached is a proposal from the current landscaping vendor to add the amenity tract and easements to the current agreement.
“Amenity Coming Soon” sign remains installed on the common area at the Broadwing Blvd. entrance in anticipation of the amenity opening.

Site Item

Pond Reviews

GMS staff has conducted pond reviews throughout the community.
Ponds remain in great conditions.
Most of the ponds continue to have edge weeds sprayed and present algae blooms treated.
Landscaping vendor has string trimmed several ponds from the stronger evasive weeds to help along with treatment.
Surrounding landscaping appears neat tidy leaving the ponds in presentable conditions.

In Progress

Amenity Review

GMS staff has continued monitoring amenity construction progress.
Landscaping surrounding the amenity has been completed (sabal palms around the amenity building, oaks in between amenity building and parks, crotons lilies, morning dwarves, and pine bark mulch at the front landscaping beds; and sod installed throughout the tract.) Playground and large dog park equipment, dog fountains at both large and small dog sections, and bordered play area with rubber mulch were completed.
Pool has been completed including hydraulic pool lift.
GMS will continue to monitor the completion of the amenity with preparations for amenity opening in place.

=

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 786-238-9473, or by email at jblanco@gmscfl.com. Thank you.

Respectfully, Joel Blanco

Section 1

POOL SERVICE PROPOSAL FOR LAKE DEER CDD

3 x days a week pool service including chemicals	$2600 per month.

Please take into consideration when reviewing other quotes: Included in this price will be the supply and installation of a computer on your pool to add chemicals. The advantage of this is that the pool is being constantly monitored and any change in the chlorine level is corrected instantly by the computer, giving you and your residents safer water. Currently you just have a continuous feed of chlorine to the main pool and if lots of people are in the pool the chlorine pumps cannot maintain a steady level of
chemicals, only once everybody is out of the pool will the chemicals slowly return to the level, they have set the pumps at. The computer removes guesswork from what level to set the chemical pumps at, as you will not know how busy the pool will be from one day to the next by having the computer installed
this problem isn’t an issue any longer.
POOL CLEANING DUTIES
Test pool water on each visit and adjust Chlorine and PH levels if required.
Vacuum or net pool on each visit. Brush walls and floor as required.
Backwash filters to maintain flow required by the Florida Health Department
Report any faults in pool equipment to the manager and once approved carry out repairs.
Clean tile as required.
Maintain computers.
Blow off pool deck.
Pick up trash within the pool area.

Thank you,

Simon McDonnell
Operations Manager

Section 2

September 11, 2024

Lake Deer CDD GMS Central Florida Joel Blanco
Field Manager
3505 Broadwing Blvd. Haines City, FL 34759

Thank you for giving CSS Clean Star Services of Central Florida, Inc. the opportunity to present a proposal for the cleaning services. CSS has completed a thorough inspection of the facilities, and after careful consideration of your cleaning service requirements we are pleased to submit our recommendations and pricing.

CSS is a locally owned full Service Janitorial Maintenance Company. We are in our 28th year of operation and we are servicing many accounts throughout Central Florida every day. We specialize in “Class A” cleaning for commercial office buildings, hotels, club houses, stores, restaurants, medical facilities, warehouse spaces, construction sites, and much more.

We use the finest chemicals, and high technology equipment to service janitorial accounts. Our staff is well trained and experienced in their particular line of work. We have at our disposal floor techs 24/7 to accomplish quality services for our customers as needed. We also have our own technician that maintains and repair all our equipment to assure that work is done when required to be done.

Our company’s purpose is to create a clean and healthy environment for the people that work in or visit our buildings. Our policy of scheduled quality control inspections by our supervisory staff, combined with immediate response to our customer’s needs, provides our clients worry-free service.

OUR MISSION

At CSS, we are committed to exceed our customer’s expectations delivering a consistent high-quality service, striving to improve our procedures thru continued feedback with our customers and well-trained staff.

We are convinced that excellence and professionalism is what our customers want from the janitorial vendors, and at CSS we attempt to provide this level of service. By doing so, we will obtain and maintain a high recognition in the Janitorial Industry.

GOAL

100 % Satisfaction

We have attempted to make this proposal as complete as possible; however, if you have any comments or questions, please do not hesitate to contact us.

Thank you again and we look forward to continue developing a relationship with your company.

Sincerely yours,

Tracy Chacon	Sandro Di Lollo
President CSS	Vice-President CSS
tchacon@starcss.com	sdilollo@starcss.com
407-456-9174	407-668-1338

SPECIFICATIONS

RESTROOMS
Remove all collected trash to designated area.
Clean and sanitize all restroom fixtures, wipe all counters, partitions and doors, empty trash and damp mop floors with germicidal detergent.
Clean and disinfect all washbasins, toilet bowls, urinals, etc.
Polish all metal and clean mirrors.
Restock toilet tissue and soap provided by CSS Clean Star Services.
Dust and clean all return air vents on an as needed basis.
Clean and polish all drinking fountains.
Report any malfunctions to the building manager.

CABANA/LENAI/COVERD PATIO AREA
Remove all cobwebs in cabana area.
Wipe tables and organize chairs and furniture.
Spot sweep.
Spot mop for any spills.
Report any malfunctions to the building manager.

PRICING FOR SERVICES
Janitorial Services Three (3) times a week	 $	500.00/mo
Littering service around kids playground	 $	50.00/mo
Trash and pet collection, twice a week, $50 per container
Doggie bags, count of 200, replaced when needed $10.00each

Supplies, chemicals, and equipment will be provided by CSS Clean Star Services.
Products used to Disinfect for the Covid19, are CDC certified and approved.

CLEANING CONTRACT AGREEMENT:

The undersigned hereby accepts the proposal of CSS Clean Star Services of Central Florida, Inc. upon the following terms:

CSS Clean Star Services of Central Florida, Inc. service charge will be the amount mentioned on the pricing page plus tax per month. Payment should be payable to “CSS Clean Star Services of Central Florida, Inc.” and mailed to 11121 Camden Park Drive, Windermere, Florida 34786
A finance fee of 1.5% will apply if payments are received after the due date shown on the monthly invoice
CSS Clean Star Services of Central Florida, Inc. will provide all services and supplies specified in the attached work schedule.
In the event that the Customer needs to be in contact with CSS Clean Star Services of Central Florida, Inc. These are the different ways of contact phones: 877-CSS-2350 Email: and  mail: 11121 Camden Park Dr. Windermere, Florida 34786
If the customer wants to cancel or amend the contract the costumer shall give 30 day notification, in writing to CSS Clean Star Services of Central Florida, Inc. to change or terminate services. (Failure to this clause will have a charge for the full month price even if the service it’s not performed).
Other services performed upon request:
Start Date:

IN WITNESS WHEREOF, the parts have duly executed and sealed this agreement as of the day and year first above written

Printed Name	Printed Name
REPRESENTATIVE OF OWNER	CONTRACTOR
Lake Deer CDD	CSS Clean Star Services of Central Florida Inc.

By: 		By: 	

Date: 		Date: 	

Section 3

MONTHLY PEST PREVENTION SERVICE AGREEMENT

Email Address: CustomerCare@MasseyServices.com Website: MasseyServices.com
Phone: 1-888-2MASSEY (262-7739)

SERVICE ADDRESS	BILLING ADDRESS

Governmental Management Services (Lake Deer Estates)

Lake Deer Estates

( 786 ) 238-9473

Business Name					Contact Name (Agent)		Phone		
3331 Broadwing Blvd.					219 E. Livingston St.				
Property Address
Poinciana	
FL.	
Osceola	
34759		Mailing Address
Orlando	
FL.		
32801	
City	State	County	Zip		City	State		Zip	
( 786 ) 238-9473					Jblanco@gmscfl.com				
Phone	(Extension)	Email

Business Type: Community Amentities

Service Frequency Monthly

Grid #

SCOPE OF WORK
Massey will provide pest prevention services for	Roaches	Ants	Mice	Rats	Pantry Pests	Fruit Flies	Drain Flies
AREAS TO BE SERVICED

Service is for the community pool, restrooms, mailbox area, playground and dog park. Code for the pool/restrooms will be sent once I get it

SERVICE SCHEDULE

As needed

Initial Service Schedule 	 Follow-Up Service on Initial 	
Regular Service Schedule MONTHLY
CUSTOMER COOPERATION
Effective Pest Prevention requires a well-sealed structure, quality hygiene, sanitation and storage practices in order to achieve a pest-free environment. We must have your cooperation in accomplishing the following:

Inspection Service Reports.
Arranging for Service Technician(s) access to the premises and access to all locked areas.
INSURANCE
Massey carries comprehensive General Liability Insurance. Upon request we,	in effect.
TERMS OF AGREEMENTS
This Agreement will be effective for an original period of twenty four (24) months and, unless written notice is given by either party thirty (30) days prior to the anniversary date of the agreement, it shall renew itself from month to month thereafter.
Massey's service, THE COMPANY may cancel service upon giving sixty (60) days written notice.
GUARANTEED SATISFACTION
See reverse side of this agreement for explanation of Massey's Pest Prevention Guarantee.
8.	FIRST YEAR SERVICE CHARGES	SECOND YEAR SERVICE CHARGES	EQUIPMENT/ITEMS PURCHASED	
Initial Service Charge	$110.00	Monthly Service Charge	$90.00	#	 of 	 x $ 	 EA	$	
Follow Up (as required)	$	2nd Year Annual Service Amount	$1080.00	#	 of 	 x $ 	 EA	$	
Monthly Service Charge x11	$990.00	5% Discount for Advance Payment	$54.00	#	 of 	 x $ 	 EA	$	
1st Year Annual Service Amount	$1100.00	Discounted Annual Amount	$1026.00	#	 of 	 x $ 	 EA	$	
5% Discount for Advance Payment	$55.00	Applicable Sales Tax	$81.00	Applicable Sales Tax	$	
Discounted Annual Amount	$1045.00	2nd Year Annual Total	$1161.00	Equipment Total:	$	
Applicable Sales Tax	$82.50	Note: Massey Services reserves the right to adjust the recurring service charge after the second

1st Year Annual Total	$1182.50		
	First Month Service & Equipment Total:	$118.25	
PAYMENT TERMS
Method of payment	Year in Advance Payment less 5% discount	Upon Receipt of Monthly Invoice	Remit to Service Technician
Invoices are mailed the beginning of each month and will include the current month's charge. All invoices are due and payable within 30 days.
A late fee of one and one-half percent (1.5%) will be assessed monthly on all account balances over 30 days.

4033 Crescent Park Dr.
	 Accepted for: 	 Date 	

Massey Address

THE COMPANY

Riverview	FL.	33578	
City	State	Zip	Given by: Missy Martin	Date 9/5/24	
813-582-7211			
Massey Services	
Phone			

Approved by: Massey General Manager	Date

MS-017 (Rev. 11/19)

GUARANTEED SATISFACTION
We guarantee your premises will be FREE of Roach, Ant and Rodent INFESTATION after we have completed your second month of service. This does not mean you will never see another roach, ant or rodent, but it does mean that the thoroughness of our services and your efforts to maintain the highest standards of sanitation will not allow an INFESTATION to develop. In the event of a pest sighting(s):
We GUARANTEE to perform a corrective service within 24 hours.
We also GUARANTEE to provide this corrective service at no additional cost to you.
If your pest problem persists and an infestation can be found in the physical structure after 30 days, a Massey
Manager will verify the infestation and refund your last regular service charge.*
For the Hospitality Industry, Massey further GUARANTEES that if a guest refuses to pay for a night's lodging or a meal charge due to a pest problem, Massey will:
Verify the problem and take corrective measures immediately.
Reimburse the Company for the lost lodging and/or meal charge(s).**
Send a letter of apology to the guest, with a copy sent to the Company Manager.
* A current balance, maximum 30 days, must be maintained to receive any refund or reimbursement under this Guarantee.
** Reimbursement under the terms of the Money Back Guarantee for lost lodging and meal charges will be provided only when The Company Manager notifies a Massey Manager within 24 hours and provides the Massey Manager with specific details of the problem, lodging and/or meal receipts, guest's name and address. Reimbursement is restricted to one night's lodging charge and one meal charge per occurrence.

GENERAL TERMS AND CONDITIONS

CHANGE IN LAW. BY MASSEY SERVICES, INC.
(Massey) performs its services in accordance with the requirements of Federal, State and local laws. In the event of a change in existing law as it pertains to the services promised herein, Massey reserves the right to adjust the monthly service charge or terminate this agreement by giving THE COMPANY 60 days notice.
	DISCLAIMER. Massey liability under this agreement will be terminated if Massey is prevented from fulfilling its responsibilities under the terms of this agreement by reason of delays in transportation, shortages of fuel and/or materials, strikes, embargoes, fires, floods, quarantine restriction, or any Act of God or circumstances or cause beyond the control of Massey.
This agreement does not cover and Massey will not be responsible for:
Any present or future insect and/or rodent damage to the structure(s) or contents, or provide for the compensation or repair of same.
Damage or loss of personal property resulting from lack of security or acts of third parties.
	Damage or loss of personal property due to THE COMPANY'S and/or Occupant(s) failure to comply with the specific instructions outlined in the Pest Elimination Preparation Checklist and/or Quality Assurance Inspection Report.
	Massey disclaims any liability for special incidental or consequential  damages. The  Guarantee  stated  in  this

agreement is given in lieu of any other guarantee or warranties expressed or implied, including any warranty of merchantability or fitness for a particular purpose.
	NON-PAYMENT DEFAULT. In case of non-payment or default by THE COMPANY, Massey has the right to terminate this Agreement and reasonable attorney's fees and costs of collection shall be paid by THE COMPANY, whether suit is filed or not. In addition, interest at the highest rate allowable by law will be assessed for the period of delinquency.
	ARBITRATION. THE COMPANY and Massey agree that any controversy or claim between them arising out of or relating to the interpretation, performance or breach of any provision of this agreement shall be settled exclusively by arbitration. This Contract/Agreement is subject to arbitration pursuant to the Uniform Arbitration Act of the American Arbitration Association. The arbitration award may be entered in any court having jurisdiction. In no event shall either party be liable to the other for indirect, special or consequential damages or loss of anticipated profits.
	ENTIRE AGREEMENT. It is understood and agreed between the parties that this agreement constitutes the complete agreement between Massey and THE COMPANY and that said agreement may not be changed or altered in any manner, oral or otherwise, by any representative of Massey unless alteration or change be in writing and executed by the President of Massey Services under its Corporate Seal.

PRIVACY POLICY FOR EMAIL ADDRESSES
By providing an email address on this agreement, the Customer is consenting to receive emails regarding service alerts, new

Email addresses

services and special promotions.	and used solely for communication from Massey Services.

MS-017 (Rev. 11/19)

Visit MasseyServices.com/mymassey Today and Sign Up to Manage Your Account Online!

Section 4

Lake D.eer COD L.andscape. Fee Summary

Contractor:rince andSons, Inc.	Property: La • Deer CClO

Address: 200 south F St.

H lnes City, FL 33844 Phone: 863-422-5207
Fax:1
Contact: Lue.as Martin Email:eandsonsinc.com

Addres.s:	219 E. Livingston St. 'Orlando,
Florida,
32801
Phone: 786·238-9473

Contact: Joel Blanco Email: llla°'Mb:,1•noic;1l ,QID

...	.

-

ESSENTIAL SERVICES A-0
(Compnent A) • Mowing/Detailing TURF CARE
(fomponent B)
Bahia/St Augustine/Zoysia TREE/SHRUB CARE
(ComponenJ C) Tree/Shrub Fert

JAN

6,000

FEB 6,000

140

MAR 6,000

210

APRIL

6,000

140

MAY

6,000

JUN 6,000
140

210

JUL 6,000

AUG 6,000

140

SEP 6,000

210

OCT

6,000

140

NOV 6,000

DEC

6,000

140

210

TOTAL

..

J te'i-iJi(ii'
.
:
'"'

IRRIGATION MAINT,

(C_?mponent OJ

-

ANNUAL CHANGES • None at this time
(Component E.1)
Per Annual Pncing:
BED ORESSIN	• Estimate mulch yds

450

,_	..
Counr.

4. 50

450

450

..
Counr.

4. 50

4. 50

450

C®n/;

450

450

4. 50

Count:

450

4. 50

'*""

- ·

ft
;;..;

(Component E.2)	,_
Per YW Pnc,ng:. $55

2,750
MuJch Yds: 50

1,650
hftJJch Yds30

PALM TRIMM..IN-G
(Cof_!'.lponent E.3) PerPalmPric:6: $45

PaJmcounts:

45.0

45.0

Jlll

IOTM.	..-r8;

.i!!i!!!...la.

:i	S!t.	!!i9!i

.,,

!',JltM'R!l)ii@'.

t:J@	·1 -

I fl#.11@'1 ML 1.• 

ML I

E-s.sentia.l Services.

Mowln /OetaiHn /lrrl atlon/Fert and Pest

-

-

TOTAL	I	I

Extra Services
Annual Chanaes, Palm Prunina, Mulch

	

•	•	•

•	•	.91	•

.	•
ag..
!t!
►•

•	•	•

, ln	ft

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·5 f J.J
o0	,:
0	0	ljl
l? !11

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,
◄	•

;•.,

I

g...-
%

'	g

-

•
,	C
Ii

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1:1	!

l l

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-1	1,;

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e,i,

iji:	;	·'	t
;t••,•'	ij!s

..i,i	;li.t.	i::lJ

ft.

-	·fcen

':i

--
s:;

t ,=,i·
1

I

1:¥	i •_:,I lili!

I
!ll!

11iai§:
-..

..►(ia
, JIii ,,.

:,,unl

-
-...i-c;de

t11'

_ _
1

-	,r 	1nnr

-	;--+-'
I
I I I

I
I

•

i'iilli

·:=!tll

!111;1!

l,.ii i,

i§ltr!!

I!	Ii

ii

,	•

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.I•I.
II

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f

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t

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HJ.'IIONOIH

i

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II

a
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Q ii

Section D

Section 1

Lake Deer
Community Development District

Summary of Check Register

August 17, 2024 to September 6, 2024

Bank	Date	Check No.'s	Amount	

General Fund	

8/20/24	

301-304	

$	216,720.50	
	8/26/24	305	$	141.25	
	9/4/24	306-312	$	15,695.51	
			$	232,557.26	
		Total Amount	$	232,557.26	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/11/24	PAGE	1
*** CHECK DATES 08/17/2024 - 09/06/2024 ***	LAKE DEER CDD GENERAL FUND
BANK A GENERAL FUND

DATE		DATE	
8/20/24	00001	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
54	202408 310-51300-34000	*	3,246.25
MANAGEMENT FEES AUG24
54	202408 310-51300-35200	*	100.00
WEBSITE ADMIN AUG24
54	202408 310-51300-35100	*	150.00
INFORMATION TECH AUG24
54	202408 310-51300-31300	*	441.67
DISSEMINATION SVCS AUG24
54	202408 310-51300-51000	*	.15
OFFICE SUPPLIES AUG24
54	202408 310-51300-42000	*	16.83
POSTAGE AUG24
55	202408 320-53800-34000	*	625.00
FIELD MANAGEMENT AUG24
GOVERNMENTAL MANAGEMENT SERVICES	4,579.90 000301
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 00006	8/15/24 10109	202407 310-51300-31500	*	1,040.00
GENERAL COUNSEL JUL24
KILINSKI VAN WYK, PLLC	1,040.00 000302
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 00052	7/25/24 PAYAPP#6 202408 300-20700-10200	*	204,390.60
031 FR#45
HENKELMAN CONSTRUCTION, INC.	204,390.60 000303
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 00035	7/29/24 11390	202408 300-20700-10200	*	6,710.00
031 FR#45
STEWART & ASSOCAITES PROPERTY SVC	6,710.00 000304
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/26/24 00048	8/07/24 13909	202408 320-53800-47300	*	141.25
IRRIGATION REPAIRS AUG24
PRINCE & SONS, INC.	141.25 000305
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/04/24 00011	8/28/24 AR082820 202408 310-51300-11000	*	200.00
SUPERVISOR FEE 08/28/24
ANDREW RHINEHART	200.00 000306
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/04/24 00053	8/28/24 BH082820 202408 310-51300-11000	*	200.00
SUPERVISOR FEE 08/28/24
BOBBIE HENLEY	200.00 000307
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/04/24 00003	9/03/24 25164	202409 300-15500-10000	*	11,665.00
FY25 INSURANCE POLICY
EGIS INSURANCE ADVISORS, LLC	11,665.00 000308
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/04/24 00008	8/28/24 LS082820 202408 310-51300-11000	*	200.00
SUPERVISOR FEE 08/28/24
LAUREN SCHWENK	200.00 000309
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LKDR LAKE DEER	NSOLER

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/11/24	PAGE	2
*** CHECK DATES 08/17/2024 - 09/06/2024 ***	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	#
9/04/24 00054	8/28/24 LR082820 202408 310-51300-11000	*	200.00
SUPERVISOR FEE 08/28/24
LINDSEY RODEN	200.00 000310
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/04/24 00007	8/28/24 RH082820 202408 310-51300-11000	*	200.00
SUPERVISOR FEE 08/28/24
RENNIE HEATH	200.00 000311
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/04/24 00050	9/04/24 09042024 202409 300-15500-10000	*	3,030.51
PLAYGROUND LEASE OCT24
THM LEASING, LLC	3,030.51 000312
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	232,557.26
TOTAL FOR REGISTER	232,557.26

LKDR LAKE DEER	NSOLER

Section 2

Lake Deer
Community Development District

Unaudited Financial Reporting
August 31, 2024

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2022	

5	
	Capital Project Fund Series 2022	

6-7	
	Month to Month	

8	
	Long Term Debt Report	

9	
	Assessment Receipt Schedule	

Lake Deer
Community Development District Combined Balance Sheet
August 31, 2024

General Fund	Debt Service Fund	Capital Project Fund	Totals Governmental Funds	

Assets:
Cash:				
Operating Account-Wells Fargo	$	296,405	$	-	$	-	$	296,405	
Due from General Fund	$	-	$	1,117	$	-	$	1,117	

Investments: Series 2022
Reserve	

$	-	

$	635,119	

$	

-	

$	

635,119	
Revenue	$	-	$	643,833	$	-	$	643,833	
Prepayment	$	-	$	10,073	$	-	$	10,073	
Construction	$	-	$	-	$	56	$	56	
Prepaid Expenses	$	15,153	$	-	$	-	$	15,153	
Total Assets	$	311,558	$	1,290,141	$	56	$	1,601,756	

Liabilities:
Accounts Payable	

$	8,967	

$	-	

$	

-	

$	

8,967	
Due to Debt Service	$	1,117	$	-	$	-	$	1,117	
Total Liabilites	$	10,084	$	-	$	-	$	10,084	

Fund Balance:
Nonspendable: Prepaid Items	

$	15,153	

$	-	

$	

-	

$	

15,153	
Restricted for:
Debt Service	
$	-	
$	1,290,141	
$	
-	
$	
1,290,141	
Capital Project			$	56	$	56	
Unassigned	$	286,321	$	-	$	-	$	286,321	
Total Fund Balances	$	301,474	$	1,290,141	$	56	$	1,591,672	
							
Total Liabilities & Fund Balance	$	311,558	$	1,290,141	$	56	$	1,601,756	

Lake Deer
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 08/31/24	Thru 08/31/24	Variance	

Revenues:		
Special Assessments - Tax Roll	$	335,396	$	335,396	$	343,711	$	8,315	
Total Revenues	$	335,396	$	335,396	$	343,711	$	8,315	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	11,000	$	3,400	$	7,600	
Engineering	$	15,000	$	13,750	$	3,310	$	10,440	
Attorney	$	25,000	$	22,917	$	15,215	$	7,702	
Annual Audit	$	6,000	$	6,000	$	5,600	$	400	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage Rebate	$	450	$	450	$	-	$	450	
Dissemination Agent	$	5,300	$	5,300	$	6,858	$	(1,558)	
Trustee Fees	$	4,500	$	4,500	$	-	$	4,500	
Management Fees	$	38,955	$	35,709	$	35,709	$	-	
Information Technology	$	1,800	$	1,650	$	1,650	$	-	
Website Maintenance	$	1,200	$	1,100	$	1,100	$	-	
Postage & Delivery	$	1,000	$	917	$	691	$	226	
Insurance General Liability	$	5,913	$	5,913	$	5,590	$	323	
Printing & Binding	$	1,000	$	917	$	1	$	916	
Legal Advertising	$	5,000	$	4,583	$	3,585	$	998	
Administrative Contingency	$	2,768	$	2,537	$	531	$	2,006	
Office Supplies	$	625	$	573	$	12	$	561	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	131,686	$	122,990	$	88,427	$	34,563	

Lake Deer
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 08/31/24	Thru 08/31/24	Variance	

Operations & Maintenance		
Field Expenditures
Property Insurance	

$	5,000	

$	5,000	

$	1,068	

$	3,932	
Field Management	$	15,000	$	13,750	$	3,125	$	10,625	
Landscape Maintenancce	$	42,380	$	38,848	$	27,360	$	11,488	
Landscape Replacement	$	5,000	$	4,583	$	-	$	4,583	
Lake Maintenance	$	5,500	$	5,042	$	6,300	$	(1,258)	
Streetlights	$	7,000	$	6,417	$	-	$	6,417	
Electric	$	5,000	$	4,583	$	670	$	3,913	
Water & Sewer	$	5,000	$	4,583	$	47,098	$	(42,515)	
Sidewalk & Asphalt Maintenance	$	2,500	$	2,292	$	-	$	2,292	
Irrigation Repairs	$	5,000	$	4,583	$	141	$	4,442	
General Repairs & Maintenance	$	5,000	$	4,583	$	-	$	4,583	
Field Contingency	$	20,000	$	18,333	$	784	$	17,549	
Total Field Expenditures	$	122,380	$	112,598	$	86,547	$	26,051	

Amenity Expenditures
Property Insurance	

$	3,600	

$	3,600	

$	-	

$	3,600	
Field Management	$	1,250	$	1,146	$	-	$	1,146	
Landscape Maintenancce	$	35,000	$	32,083	$	-	$	32,083	
Landscape Replacement	$	750	$	688	$	-	$	688	
Lake Maintenance	$	180	$	165	$	-	$	165	
Streetlights	$	7,500	$	6,875	$	-	$	6,875	
Electric	$	20,000	$	18,333	$	-	$	18,333	
Water & Sewer	$	5,550	$	5,088	$	-	$	5,088	
Sidewalk & Asphalt Maintenance	$	1,250	$	1,146	$	-	$	1,146	
Irrigation Repairs	$	1,250	$	1,146	$	-	$	1,146	
General Repairs & Maintenance	$	5,000	$	4,583	$	-	$	4,583	
Capital Outlay	$	-	$	-	$	68,872	$	(68,872)	
Total Amenity Expenditures	$	81,330	$	74,853	$	68,872	$	5,980	
					
Total Operations & Maintenance	$	203,710	$	187,451	$	155,419	$	32,032	
					
Total Expenditures	$	335,396	$	310,441	$	243,846	$	66,595	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	24,955	$	99,864	$	74,909	

Other Financing Sources/(Uses):					
Lease Proceed	$	-	$	-	$	130,242	$	130,242	
Total Other Financing Sources/(Uses)	$	-	$	-	$	130,242	$	130,242	
					
Net Change in Fund Balance	$	-	$	24,955	$	230,107	$	205,152	
					
Fund Balance - Beginning	$	-		$	71,367		
					
Fund Balance - Ending	$	-		$	301,474		

Lake Deer
Community Development District Debt Service Fund Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 08/31/24	Thru 08/31/24	Variance	

Revenues:		
Assessments - On Roll	$	1,084,417	$	1,084,417	$	1,110,475	$	26,058	
Assessments - Prepayments	$	-	$	-	$	5,155,169	$	5,155,169	
Assessments - Lot Closing	$	-	$	-	$	830,192	$	830,192	
Interest Income	$	-	$	-	$	158,338	$	158,338	
Total Revenues	$	1,084,417	$	1,084,417	$	7,254,174	$	6,169,757	

Expenditures:					
Interest - 11/1	$	484,803	$	484,803	$	484,803	$	0	
Special Call - 11/1	$	-	$	-	$	1,955,000	$	(1,955,000)	
Special Call - 2/1	$	-	$	-	$	3,520,000	$	(3,520,000)	
Interest - 2/1	$	-	$	-	$	48,070	$	(48,070)	
Principal - 5/1	$	250,000	$	250,000	$	175,000	$	75,000	
Interest - 5/1	$	484,803	$	484,803	$	335,256	$	149,547	
Special Call - 5/1	$	-	$	-	$	1,635,000	$	(1,635,000)	
Interest - 8/1	$	-	$	-	$	18,617	$	(18,617)	
Special Call - 8/1	$	-	$	-	$	1,360,000	$	(1,360,000)	
Total Expenditures	$	1,219,607	$	1,219,606	$	9,531,747	$	(8,312,140)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(135,190)	$	(135,189)	$	(2,277,573)	$	(2,142,383)	
					
Fund Balance - Beginning	$	514,477		$	3,567,714		
					
Fund Balance - Ending	$	379,288		$	1,290,141		

Lake Deer
Community Development District Capital Projects Fund Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 08/31/24	Thru 08/31/24	Variance	

Revenues		
Developer Contribution	$	-	$	-	$	1,872,629	$	1,872,629	
Interest Income	$	-	$	-	$	4	$	4	
Total Revenues	$	-	$	-	$	1,872,634	$	1,872,634	

Expenditures:				
Capital Outlay	$	-	$	-	$	780,329	$	(780,329)	
Total Expenditures	$	-	$	-	$	780,329	$	(780,329)	
				
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	1,092,305	$	1,092,305	
				
Fund Balance - Beginning	$	-	$	(1,092,249)		
				
Fund Balance - Ending	$	-	$	56		

Lake Deer
Community Development District Month to Month

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Special Assessments - Tax Roll Interest Income

$	-  $
$	-  $

-  $  190,576  $
-  $	-  $

28,580  $
-  $

-  $	10,842  $
-  $	-  $

44,254  $
-  $

69,112  $
-  $

-  $	346  $
-  $	-  $

-  $	-  $
-  $	-  $

343,711
-

Total Revenues	$	-  $	-  $  190,576  $	28,580  $	-  $	10,842  $	44,254  $	69,112  $	-  $	346  $	-  $	-  $  343,711

Expenditures:

General & Administrative:

Supervisor Fees Engineering Attorney Annual Audit
Assessment Administration Arbitrage Rebate Dissemination Agent Trustee Fees
Management Fees Information Technology Website Maintenance Postage & Delivery Insurance General Liability Printing & Binding
Legal Advertising
Administrative Contingency Office Supplies
Dues, Licenses & Subscriptions

$	-  $
$	-  $
$	620  $
$	-  $
$	5,000  $
$	-  $
$	942  $
$	-  $
$	3,246  $
$	150  $
$	100  $
$	5  $
$	5,590  $
$	-  $
$	930  $
$	38  $
$	0  $
$	175  $

600  $
115  $
2,354  $
-  $
-  $
-  $
442  $
-  $
3,246  $
150  $
100  $
16  $
-  $
-  $
-  $
55  $
0  $
-  $

-  $
-  $
660  $
-  $
-  $
-  $
442  $
-  $
3,246  $
150  $
100  $
47  $
-  $
-  $
-  $
39  $
3  $
-  $

-  $
265  $
194  $
-  $
-  $
-  $
942  $
-  $
3,246  $
150  $
100  $
261  $
-  $
-  $
-  $
39  $
0  $
-  $

600  $
173  $
710  $
2,500  $
-  $
-  $
442  $
-  $
3,246  $
150  $
100  $
108  $
-  $
-  $
-  $
41  $
0  $
-  $

600  $
58  $
3,387  $
-  $
-  $
-  $
442  $
-  $
3,246  $
150  $
100  $
27  $
-  $
1  $
-  $
40  $
3  $
-  $

600  $
305  $
2,908  $
-  $
-  $
-  $
942  $
-  $
3,246  $
150  $
100  $
57  $
-  $
-  $
-  $
41  $
3  $
-  $

-  $
230  $
2,123  $
3,100  $
-  $
-  $
442  $
-  $
3,246  $
150  $
100  $
23  $
-  $
-  $
-  $
49  $
3  $
-  $

-  $
2,165  $
1,218  $
-  $
-  $
-  $
942  $
-  $
3,246  $
150  $
100  $
115  $
-  $
-  $
982  $
79  $
0  $
-  $

-  $
-  $
1,040  $
-  $
-  $
-  $
442  $
-  $
3,246  $
150  $
100  $
15  $
-  $
-  $
1,673  $
56  $
0  $
-  $

1,000  $
-  $
-  $
-  $
-  $
-  $
442  $
-  $
3,246  $
150  $
100  $
17  $
-  $
-  $
-  $
56  $
0  $
-  $

-  $	3,400
-  $	3,310
-  $	15,215
-  $	5,600
-  $	5,000
-  $	-
-  $	6,858
-  $	-
-  $	35,709
-  $	1,650
-  $	1,100
-  $	691
-  $	5,590
-  $	1
-  $	3,585
-  $	531
-  $	12
-  $	175

Total General & Administrative	$	16,797  $	7,078  $	4,686  $	5,197  $	8,069  $	8,054  $	8,352  $	9,466  $	8,997  $	6,722  $	5,011  $	-  $	88,427

Lake Deer
Community Development District Month to Month

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Operations & Maintenance

Field Expenditures Property Insurance Field Management
Landscape Maintenancce Landscape Replacement Lake Maintenance Streetlights
Electric
Water & Sewer
Sidewalk & Asphalt Maintenance Irrigation Repairs
General Repairs & Maintenance Field Contingency

$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	79  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $

-  $
-  $
-  $
-  $
-  $
-  $
131  $
-  $
-  $
-  $
-  $
-  $

-  $
-  $
-  $
-  $
-  $
-  $
36  $
358  $
-  $
-  $
-  $
-  $

-  $
-  $
-  $
-  $
-  $
-  $
36  $
277  $
-  $
-  $
-  $
238  $

1,068  $
-  $
-  $
-  $
-  $
-  $
147  $
782  $
-  $
-  $
-  $
-  $

-  $
-  $
-  $
-  $
1,050  $
-  $
84  $
774  $
-  $
-  $
-  $
238  $

-  $
625  $
8,832  $
-  $
1,050  $
-  $
49  $
1,595  $
-  $
-  $
-  $
-  $

-  $
625  $
4,632  $
-  $
1,050  $
-  $
58  $
11,414  $
-  $
-  $
-  $
-  $

-  $
625  $
4,632  $
-  $
1,050  $
-  $
-  $
1,826  $
-  $
-  $
-  $
309  $

-  $
625  $
4,632  $
-  $
1,050  $
-  $
29  $
16,006  $
-  $
-  $
-  $
-  $

-  $
625  $
4,632  $
-  $
1,050  $
-  $
21  $
14,067  $
-  $
141  $
-  $
-  $

-  $	1,068
-  $	3,125
-  $	27,360
-  $	-
-  $	6,300
-  $	-
-  $	670
-  $	47,098
-  $	-
-  $	141
-  $	-
-  $	784

Total Field Expenditures	$	79  $	131  $	394  $	551  $	1,997  $	2,146  $	12,152  $	17,779  $	8,442  $	22,341  $	20,536  $	-  $	86,547

Amenity Expenditures Property Insurance Field Management
Landscape Maintenancce Landscape Replacement Lake Maintenance Streetlights
Electric
Water & Sewer
Sidewalk & Asphalt Maintenance Irrigation Repairs
General Repairs & Maintenance Capital Outlay

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

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

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

-  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $
57,575  $

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

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	11,297  $

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

-
-
-
-
-
-
-
-
-
-
- 68,872

Other Financing Sources/Uses:

Lease Proceed

$

-  $

-  $

-  $

-  $

-  $

-  $  130,242  $

-  $

-  $

-  $

-  $

-  $  130,242

Net Change in Fund Balance	$  (16,876) $	(7,208) $  185,497  $	22,832  $  (10,066) $  (56,932) $  153,993  $	41,868  $  (17,439) $  (40,015) $  (25,547) $	-  $  230,107

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $  130,242  $	-  $	-  $	-  $	-  $	-  $  130,242

Excess (Deficiency) of Revenues over Expenditures	$	(16,876)  $	(7,208) $  185,497  $	22,832  $	(10,066)  $	(56,932)  $	23,750  $	41,868  $	(17,439)  $	(40,015)  $	(25,547)  $	-  $	99,864

Total Expenditures	$	16,876  $	7,208  $	5,080  $	5,748  $	10,066  $	67,774  $	20,503  $	27,245  $	17,439  $	40,361  $	25,547  $	-  $  243,846

Total Operations & Maintenance	$	79  $	131  $	394  $	551  $	1,997  $	59,721  $	12,152  $	17,779  $	8,442  $	33,639  $	20,536  $	-  $  155,419

Total Amenity Expenditures	$	-  $	-  $	-  $	-  $	-  $	57,575  $	-  $	-  $	-  $	11,297  $	-  $	-  $	68,872

Lake Deer
Community Development District Long Term Debt Report

	Series 2022, Special Assessment Revenue Bonds	
Maturity Date:	5/1/53	
Optional Redemption Date:	5/1/37	
Reserve Fund Definition	Max Annual Debt Service	
Reserve Fund Requirement	$635,119	
Reserve Fund Balance	635,119	
Bonds Outstanding - 08/24/2022	$	17,750,000	
Special Call - 11/01/23	$	(1,955,000)	
Special Call - 02/01/24	$	(3,520,000)	
Principal Payment - 05/01/24	$	(175,000)	
Special Call - 05/01/24	$	(1,635,000)	
Special Call - 08/01/24	$	(1,360,000)	
Current Bonds Outstanding	$	9,105,000	

Lake Deer
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$	360,642.31	$  1,165,178.56	$  1,525,820.87	
	Net Assessments	$	335,397.35	$  1,083,616.06	$  1,419,013.41	
ON ROLL ASSESSMENTS	
allocation in %	
23.64%	
76.36%	
100.00%	

Special Assessment Receipts - Polk County Fiscal Year 2024

Date	Distribution	635118.76	Gross Amount	Commissions	Discount/Penalty	Interest	Net Receipts	O&M Portion	2022 Debt Service	Total	

12/1/12	
CHK#193	
1 % Fee	
$	(15,258.21)	
$	-	
$	-	
$	-	
$	(15,258.21)	
$	(3,606.42)	
$	(11,651.79)	
$	(15,258.21)	
12/8/23	ACH	11/13/23 - 11/22/23	$	633,251.64	$	(12,158.47)	$	(25,328.36)	$	-	$	595,764.81	$	140,814.69	$	454,950.12	$	595,764.81	
12/21/23	ACH	11/23/23 - 11/30/23	$	239,999.48	$	(4,607.99)	$	(9,599.74)	$	-	$	225,791.75	$	53,368.03	$	172,423.72	$	225,791.75	
01/10/24	ACH	12/16/23 - 12/31/23	$	124,599.00	$	(2,417.23)	$	(3,737.40)	$	-	$	118,444.37	$	27,995.46	$	90,448.91	$	118,444.37	
01/16/24	ACH	10/01/23 - 12/31/23	$	-	$	-	$	-	$	2,475.02	$	2,475.02	$	584.99	$	1,890.03	$	2,475.02	
03/13/24	ACH	02/01/24 - 02/29/24	$	47,762.95	$	(936.16)	$	(955.19)	$	-	$	45,871.60	$	10,842.19	$	35,029.41	$	45,871.60	
04/10/24	ACH	03/01/03/31/24	$	191,051.80	$	(3,821.04)	$	-	$	-	$	187,230.76	$	44,253.78	$	142,976.98	$	187,230.76	
05/20/24	ACH	01/01/24 - 03/31/24	$	-	$	-	$	-	$	530.12	$	530.12	$	125.30	$	404.82	$	530.12	
05/31/24	ACH	04/01/24 - 04/30/24	$	297,830.00	$	(5,956.60)	$	-	$	-	$	291,873.40	$	68,987.06	$	222,886.34	$	291,873.40	
07/15/24	ACH	04/01/24-06/30/24	$	-	$	-	$	-	$	1,462.39	$	1,462.39	$	345.65	$	1,116.74	$	1,462.39	
		TOTAL	$  1,519,236.66	$	(29,897.49)	$	(39,620.69)	$	4,467.53	$  1,454,186.01	$	343,710.73	$	1,110,475.28	$	1,454,186.01	

$

99.57%
6,584.21

Gross Percent Collected
Balance Remaining to Collect