ISLES OF BARTRAM PARI(
Community Development District

August 15, 2018

August 8, 2018

475 West Town Place, Suite 114, St. Augustine, Florida 32092

Isles ofBartram
Community Development District

Phone: 904-940-5850 - Fax: 904-940-5899

Board of Supervisors Isles of Bartram Park
Community Development District
Dear Board Members:
The Audit Committee Meeting of the Isles of Bartram Park Community Development District will be held Wednesday, August 15, 2018 at 11:00 a.m. at the offices of Governmental Management Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092. Immediately following will be the Board of Supervisors Meeting.
Audit Committee Meeting

Roll Call
Selection of Audit Evaluation Criteria
Authorization to Issue Audit RFP
Other Business
Adjournment
Regular Meeting
Roll Call
Audience Comment
Approval of Minutes of the May 16, 2018 Meeting
Acceptance of Audit Committee Recommendations
Ratification of Revised Engagement Letter for FY 2017 Financial Audit
Presentation of Fiscal Year 2017 Financial Audit
Public Hearing to Adopt the Budget for Fiscal Year 2019
Consideration of Resolution 2018-04, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2019
Consideration of Resolution 2018-05, Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Developer Operations & Maintenance Funding Agreement
Other Business
Staff Reports
Attorney
Engineer
Manager- Consideration of Proposed FY19 Meeting Dates
Supervisors' Requests and Audience Comments

Financial Reports
Balance Sheet as of June 30, 2017 and Statement of Revenues & Expenditures
Assessment Receipt Schedule
Approval of Check Register
Approval of Funding Request No. 32
Next Scheduled Meeting - TBD
Adjournment
Prior to the regular business meeting will be the audit committee meeting.	At this time the audit committee will select audit evaluation criteria and issue the audit RFP.
Minutes from the May 16, 2018 meeting are enclosed for your review.
The fourth order of business is the acceptance of audit committee recommendations.
The fifth order of business is the ratification of revised engagement letter for FY 2017 financial audit. A copy of the letter is enclosed for your review.
The sixth order of business is the consideration of FY 17 Financial Audit. A copy of the audit is enclosed for your review.

The seventh order of business is a public hearing to adopt the budget for fiscal year 2019. First, the Board will consider resolution 2018-04, relating to annual appropriations and adopting the budget for fiscal year 2019. Next, the Board will consider resolution 2018-05, imposing special assessments and certifying an assessment roll. Copies of the resolutions are enclosed for your review.
The eighth order of business is the consideration of developer Operations & Maintenance funding agreement. A copy of the agreement will be provided under separate cover.

Listed under manager reports is a consideration of the proposed FYI9 meeting dates. A copy of the proposed meeting dates is enclosed for your review.
Copies of the balance sheet and statement of revenue & expenditures, assessment receipt schedule, check register and funding request are enclosed for your review.
The balance of the agenda is routine in nature and staff will give their reports at the meeting. In the meantime, if you have any questions, please contact me.
Sincerely,
J�c9Lwev
James Oliver District Manager cc:	Wes Haber
Darrin Mossing Jennifer Gillis
2

AGENDA

Isles of Bartram Park Community Development District
Agenda

Wednesday August 15, 2018
11:00 a.m.

Roll Call

Office of GMS 475 West Town Place, Suite 114 St. Augustine, FL 32092 islesofbartramparkcdd.com
Call In # 800-264-8432 Code 9694032
Audit Committee Meeting

Selection of Audit Evaluation Criteria
Authorization to Issue Audit RFP
Other Business

Adjournment

Regular Meeting

Roll Call
Audience Comment
Approval of Minutes of the May 16, 2018 Meeting	
Acceptance of Audit Committee Recommendations
Ratification of Revised Engagement Letter for FY 2017 Financial Audit
Presentation of Fiscal Year 2017 Financial Audit
Public Hearing to Adopt the Budget for Fiscal Year 2019
Consideration of Resolution 2018-04, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2019

Consideration of Resolution 2018-05, Imposing Special Assessments and Certifying an Assessment Roll

Consideration of Developer Operations & Maintenance Funding Agreement
Other Business StaffReports
Attorney
Engineer
Manager - Consideration of Proposed FY19 Meeting Dates
Supervisors' Requests and Audience Comments
Financial Reports
Balance Sheet as of July 31, 2018 and Statement of Revenues & Expenditures
Assessment Receipt Schedule
Approval of Check Register
Approval of Funding Request No. 32
Next Scheduled Meeting - TBD
Adjournment

2

MINUTES

MINUTES OF MEETING
ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Isles of Bartram Park Community Development District was held on Wednesday, May 16, 2018 at 11:00 a.m. at the Offices of GMS, 475 West Town Place, Suite 114, St. Augustine, FL 32092.

Present and constituting a quorum were:
Zenzi Rogers Brad England Chris Mayo Mike Della Penta
Also present were: Jim Oliver
Wes Haber Matt Maggiore

FIRST ORDER OF BUSINESS

Chairperson Vice Chairman Supervisor Supervisor

District Manager District Counsel District Engineer

Roll Call

Mr. Oliver called the meeting to order at 11 :00 a.m.

SECOND ORDER OF BUSINESS	Audience Comment
There were no members of the public in attendance.
THIRD ORDER OF BUSINESS	Acceptance of Minutes from the February 13,
2018 Special Meeting
Mr. Oliver stated included in your agenda package is a copy of the minutes from the
February 13, 2018 special meeting. Are there any additions, corrections or deletions?

On MOTION by Ms. Rogers seconded by Mr. England with all in favor the Minutes of the February 13, 2018 Special Meeting were accepted.

FOURTH ORDER OF BUSINESS	Approval of Minutes from the February 21,
2018 Meeting
Mr. Oliver stated included in your agenda package is a copy of the minutes of the
February 21, 2018 meeting. Are there any additions, corrections or deletions?

May 16, 2018	Isles ofBartram Park CDD

On MOTION by Ms. Rogers seconded by Mr. England with all in favor the Minutes of the February 21, 2018 were approved.

FIFTH ORDER OF BUSINESS	Selection of Audit Committee
Mr. Oliver stated we are required to go out to RFP to select an auditor each year.
Typically, we have the board of supervisors serve as the audit committee. At the next board meeting we will have an audit committee meeting and we will bring evaluation criteria for audit committee approval.

On MOTION by Ms. Rogers seconded by Mr. England with all in favor the Entire Board of Supervisors to Serve as the Audit Committee was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2018-02,
Approving Fiscal Year 2019 Proposed Budget & Setting a Date for Public Hearing for Adoption
Mr. Oliver stated included in your agenda package is Resolution 2018-02, Approving the
Fiscal Year 2019 -proposed budget and setting a date for the public hearing.	I recommend holding it at your regular meeting on August 15, 2018.

On MOTION by Ms. Rogers seconded by Mr. England with all in favor Resolution 2018-02 Approving Fiscal Year 2019 Proposed Budget & Setting a Public Hearing Date of August 15, 2018 at 11:00 a.m. at the Offices of GMS, 475 West Town Place, Suite 114, St. Augustine, FL 32092 was approved.

SEVENTH ORDER OF BUSINESS	Consideration of Proposal for Professional
Services Related to the Preparation of a Public Facilities Report by England, Thims & Miller, Inc.
Mr. Oliver stated included in your agenda package is a proposal for professional services
related to the preparation of a public facilities report by England, Thims & Miller, Inc.	The proposal is in the amount of $2,500.

On MOTION by Ms. Rogers seconded by Mr. England with all in favor the Proposal for Professional Services Related to the Preparation of a Public Facilities Report by England, Thims & Miller, Inc. was approved.

2

May 16, 2018

EIGHTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.
NINTH ORDER OF BUSINESS	Staff Reports
Attorney
There being none, the next item followed.

Isles ofBartram Park CDD

Engineer
There being none, the next item followed.
Manager
Report on the Number of Registered Voters (226)
Mr. Oliver stated included in your agenda package is a letter from the supervisor of
election informing us there are 226 registered voters in the District.

Consideration of Proposed Fiscal Year 2019 Meeting Dates
This item was tabled.
Consideration of Resolution 2018-03, Designation of Landowners Meeting Date

Mr. Oliver stated Resolution 2018-03 is designating a date for the landowner's election.
There are three seats up for election. We are proposing November 6, 2018 at 11:00 a.m. at this location.

On MOTION by Ms. Rogers seconded by Mr. England with all in favor Resolution 2018-03 Designation of Landowners Meeting Date to be November 6, 2018 at 11:00 a.m. at the Offices of GMS, 475 West Town Place, Suite 114, St. Augustine, FL 32092 was approved.

TENTH ORDER OF BUSINESS	Supervisors'	Requests	and	Audience
Comments
There being none, the next item followed.
ELEVENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet as of April 30, 2017 and Statement of Revenues & Expenditures
Mr. Oliver stated included in your agenda package is a copy of the balance sheet and
income statement.

Assessment Receipt Schedule
Mr. Oliver stated included in your agenda package is an assessment receipt schedule.

3

May 16, 2018	Isles of Bartram Park CDD

Approval of Check Register
Mr. Oliver stated included in your agenda package is a check register.

On MOTION by Ms. Rogers seconded by Mr. England with all in favor the Check Register was approved.

TWELFTH ORDER OF BUSINESS	Next Scheduled Meeting-August 15, 2018 at
11:00 a.m. at the Offices of GMS
Mr. Oliver stated the next meeting is scheduled for August 15, 2018 at 11:00 a.m. at this
office.

THIRTEENTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Rogers seconded by Mr. England with all in favor the Meeting was adjourned.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

4

FOURTH ORDER OF BUSINESS

ISLES OF BARTRAM PARI< CDD AUDITOR SELECTION EVALUATION CRITERIA

Ability ofPersonnel.	(20 Points)

(E.g., geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.)
Proposer's Experience.	(20 Points)
(E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation, or respondent, etc.)

Understanding of Scope of Work.	(20 Points)
Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.
Ability to Furnish the Required Services.	(20 Points)
Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required. (E.g., the existence of any natural disaster plan for business operations)
Price.	(20 Points)
Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services.

FIFTH ORDER OF BUSINESS

. Grau&. Associates
CERTIFIED  PUBLIC ACCOUNTANTS

May 23, 2018
Board of Supervisors

114

Isles of eartrampark Community Development District c/oGMS, LLC
475 West Town Place, Suite St. Augustine, FL 32092

2700	350

Boca Raton, Florida 33431

Fa x 

North Military Trail • Suite

(561) 994-9299 • (800) 299-4728
(561) 994-5823
www.graucpa.com

We are pleased to confirm our understanding of.the services we are.to provide Isles of Bartram Park Community Development District, St. Johns CouiltY, Fl.ori<la ("tt)e District") for the fiscal year ended September 30, 2017. We Will audit the financial statements .of the governmental. activities and each majorfund, including the relate(inotes to the financi1;1l statements, which collectively comprise the basic financic:11 statements of Isles of Bartram Park C<>1Timunity Development District as of and for the fiscal year ended September 30, 2017. In addition, we will examine the
District's compliance with  the requirements of Section 218.415  Florida Statutes. This letter serves t·o renew  our agreement and establish the terms and fee for the 2017audit.

.

Accounting standards generally accepted in the United States of America provide for certain required SUIJplementary information (RSI), such as managemenfs discussion and analysis (MD&A), to supplement the District's basic financial statements. Such . information, a�ugh not a part of the basic financial statements, is required by the Governrrierital Accounting Standards Board who considers.it to be. an essential part of financial. reportinQ·for placing the basjc financi;al 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 a�pted in the United States ofAmerica..These limited procedures will consist of inquiries of management regarding . the methods of preparing the information and cornparing 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  ot provide  any  1;1ssurance  on  the information because the limited procedures do not provide us with sufficient.evidence to express an o· pinion 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 for the general fund
Audit Objectives

Government Auditing Standards,

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	issued by the Comptroller General of the United States, and will include tests of the accounting records of th� 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 forus to modify our opinion or add emphasis-ot­ 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 fonn or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.

the

Government Auditing standards. The

We will also provide a report (that does not include an opinion) Oil internal control related to the fi,nancial s�ements and compliance wjth the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by	report on internal control and on compliance and other matters wiH include aparagraph that states (1) that    purpose of

Govemrr,ent Auditing Stanclards

the report is solely to describe the scope of testing of internal .control and. compliance, and the results of th.at t¢sting,
and not to provide ari OtJinion 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	in considering the District's internal control and compliance. The paragraph will also state that the report is not· suitable ror any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed hi 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

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SIXTH ORDER OF BUSINESS

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 201 7

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA

TABLE OF CONTENTS

INDEPENDENT AUDITOR'S REPORT
MANAGEMENT'S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements: Statement of Net Position Statement of Activities
Fund Financial Statements:
Balance Sheet - Governmental Funds
Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Notes to the Financial Statements

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund
Notes to Required Supplementary I nformation

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

Page

1 -2
3-6

7
8

9

10 

11 

12 
1 3-20

21
22

GOVERNMENTAUDITING STANDARDS	23-24
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 21 8.41 5, FLORIDA STATUTES, REQUIRED BY RULE 1 0.556(1 0)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	25
MANAGEMENT LETTER REQUIRED BY CHAPTER 1 0.550 OF THE RULES

OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	26-27

Grau & Associates
CERTIFIED  PUBLIC ACCOUNTANTS

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

Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR'S REPORT
To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each majorfund of Isles of Bartram Park Community Development District, St. Johns County, Florida ("District") as of and forthe fiscal year ended September 30, 2017, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation , and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility

Government Auditing Standards,

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in	issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair p resentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions

/

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2017, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Required Supplementary Information

Other Matters

Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain lim ited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit ofthe basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Reporting Required by Government Auditing Standards

GovernmentAuditing Standards,

Government Auditing

In accordance with	we have also issued our report dated June 28, 201 8, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control overfinancial reporting or on compliance. That report is an integral part of an audit performed in accordance with
Standards in considering the District's internal control over financial reporting and compliance.

Report on Other Legal and Regulatory Requirements
We have also issued our report dated June 28, 201 8, on our consideration of the District's compliance with the requirements of Section 21 8.41 5, Florida Statutes, as required by Rule 10.556(1 0) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.
$,0tv ,}-�..
June 28, 201 8

2

MANAGEMENT'S DISCUSSION AND ANALYSIS
Our discussion and analysis of Isles of Bartram Park Community Development District, St. Johns County, Florida ("District") provides a narrative overview of the District's financial activities for the fiscal year ended September 30, 2017. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.
FINANCIAL HIGHLIGHTS
The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($4,476,675).
The change in the District's total net position in comparison with the prior fiscal year was ($1 34,21 5), a decrease. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.
At September 30, 201 7, the District's governmental funds reported combined ending fund balances of
$5,676,446, an increase of $5,161 ,721 in comparison with the prior fiscal year. A portion of fund balance is non-spendable for prepaid items, restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District's discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government­ wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.
The statement of net position p resents information on all the District's assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicatorofwhetherthe financial position of the District is improving or deteriorating.
The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.
The government-wide financial statements include all governmental activities that are principally supported by special assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

3

OVERVIEW OF FINANCIAL STATEMENTS (Continued)
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.
Because the focus of governmental funds is narrowerthan that ofthe government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund, and capital projects fund, all ofwhich are considered major funds.
The District adopts an annual appropriated budget for its general and debt service funds. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.
Notes to the Financial Statements

The notes p rovide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case ofthe District, liabilities exceeded assets at the close ofthe most recent fiscal year.
Key components of the District's net position are reflected in the following table:
NET POSITION SEPTEMBER 30,
 	2017	2016	
Assets, excluding capital assets	$	5,744,307  $	525, 310 	
Capital assets, net of depreciation	 	1, 954,969	1,954,969	
Total assets	 	7,699,276	2,480,279	
Liabilities, excluding long-term liabilities	204,327	149,057	
Long-term liabilities	 	11 ,971 ,624	6,673,682	
Total liabilities	 	12, 175,951	6,822,739	
Net Position		
Net in1.estment in capital assets	(5,042,309)	(4,718,713)	
Restricted	555,987	366,458	
Unrestricted	 	9,647	9,795	
Total net position	$	(4,476, 675) $	(4,342,460)

The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acq uire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, sincethe capital assets themselves cannot be used to liquidate these liabilities.

4

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)
The restricted portion of the District's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District's other obligations.
The District's net position decreased during the most recent fiscal year. The majority of the decrease is attributed to bond issue costs.
Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POS ITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
 	201 7	2016	
Revenues :
Program revenues

Operating grants and contributions	21 ,158	97,059	
Capital grants and contributions	491	90,535	
General revenues	 	600		
Total revenues	 	594,639	628,863 	
Expenses:		
General government	94,779	86,830	
Maintenance and operations	38,844	8,322	
Interest on long-term debt	327,580	302,71 5	
Bond issue costs	267,651	302, 125	

Charges for sefv'ices	$	572,390   $	441 ,269

 	279,219 
 	728,854	979,21 1 
 	(134,21 5)	(350,348)
    (4,342,460)	(3,992,11 2)

$

(4,476,675)	(4,342,460)

$

Conveyance of infrastructure Total expenses
Change in net position
Net position - beginning Net position - ending

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 201 7 was $728,854. The costs of the District's activities were partially funded by program revenues. Program revenues are comprised primarily of assessments and Developer contributions. The decrease in program revenues is the result of the District recognizing more Developer contributions in the prior fiscal year. The decrease in current fiscal year expenses is primarily due to the conveyance of infrastructure which occurred in the prior fiscal year.
GENERAL BUDGETING HIGHLIGHTS
An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in p reparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2017. 

5

CAPITAL ASSETS AND DEBT ADMINISTRATION 
Capital Assets

No depreciation has been taken as none of the assets have been placed in service as offiscal year end. More

At September 30, 201 7, the District had $1 ,954,969 invested in capital assets for its g    ernmental activities. detailed i nformation about the District's capital assets is presented in the notes of the financial statements. Capital Debt
Adet tSaeileptdeimnfboermr 3a0t,io2n01a7bo, tuhtethDeisDtriiscttrhicat'ds $c1a1p,i9ta6l0d,e0b0t0isBopnredseonuttesdtainndthinegnfotreitssogfotvheernfimnaennctaial lascttaivteitmiees.nMtso. re ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS
The District anticipates that the operations will increase as the infrastructure is built out. CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT

Finance Department at 475 West Town Place, Suite 1 14, St. Augustine, Florida, 32092.

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6

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA

STATEM ENT OF NET POSITION SEPTEMBER 30, 201 7

	Governmental
 	Activities		
ASSETS		
Cash	$	3, 528	
Assessments receivable	3,381	
Due from Developer	21,1 00	
Prepaids	5, 750	
Restricted assets:		
Investments	5,71 0, 548	
Capital assets:		
Nondepreciable	 	1, 954,969	
Total assets	7,699,276

LIABILITI ES		
Accounts payable	67, 861	
Accrued interest payable	1 36,466	
Non-current liabilities:		
Due within one year	110, 000	
Due in more than one year	 	11 , 861 , 624	
Total liabi lities	 	1 2,1 75,951	
NET POSITION		
Net investment in capital assets	(5, 042, 309)	
Restricted for debt service	555, 987	
Unrestricted	 	9,647	
Total net position	$	{4,476, 675}

See notes to the financial statements

7

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017

Net ( Expense) Revenue and Changes in Net
 	Program Revenues	Position	
Charges	Operating	Capital
for	Grants and	Grants and	Governmental

Functions/Programs Primary government:
Governmental activities:

 	Expenses	Services	Contributions	Contributions	Activities	

-

General government Maintenance and operations

$	94,779
38, 844

$	94,779	$	21 ,1 00	$	$
1 6, 996	-	491

21 ,1 00
(21 , 357)

I nterest on long-term debt Bond issue costs

327,580
267,651

460,615 

58	-

-	-

1 33, 093
{267, 651}

General revenues:
Miscellaneous	
 	600	
Total general revenues	 	600	
Change in net position	(1 34,21 5)	
Net position - beginning	 	(4, 342,460)	

Total governmental activities	 	7�8, 851        _	572,390	21, 158	491	(1 34,815)

Net position - ending

See notes to the financial statements

$	{4,476, 675}

8

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2017

 	Major Funds	
Debt	Capital

Total Governmental

 	General	Service	Projects	Funds	

Cash           I nvestments	$	3, 528	$		$		$		3,528 689,702		5,020,846		5,71 0,548	
Assessments receivable	673	2, 708	3, 381	
Due from Developer	21 ,1 00		21 ,1 00	
Due from other funds			43	

ASSETS

 	5, 750	5,750
$	31 ,051	$	692,453	$	5,020, 846	$	5,744,350

Prepaids
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

43

Accounts payable	$	21 , 361	$	$	46, 500

$	67,861

Due to other funds	 	43

Total liabilities	 	21 ,404	46,500	67,904

Fund balances: Nonspendable:

Prepaids	5,750
Restricted for:

Capital projects	4, 974, 346	4,974, 346	
Unassigned	 	3, 897	3,897	
Total fund balances	 	9,647	692,453	4,974,346	5,676,446	
Total liabilities and fund balances	$	31 ,051	$	692,453	$	5,020, 846	$	5,744,350	

Debt service	692,453

5,750

692,453

See notes to the financial statements

9

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2017 

Fund balance - governmental funds	$	5,676,446
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.

Cost of capital assets Accumulated depreciation

Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabi lities, both current and long-term, are reported in the government-wide financial statements.

1, 954,969

 	

1, 954,969

Accrued interest payable	(136,466)	
Bonds payable, net of premiums/discounts	(11, 971,624)	(12,1 08,090)
	
Net position of governmental activities	$	(4,476,675)	

See notes to the financial statements

10 

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEM ENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 201 7

 	Major Funds	

Total

Debt

Capital

Governmental

 	General	Service	Projects	Funds	
REVENUES		
Assessments	$	111 ,775	$	460,61 5	$	$	572,390	
Developer contributions	21 ,100			21 ,1 00	
I nterest	
	58	491	549	

Miscellaneous revenues	 		600				600 Total revenues	 	133,475	460,673	491	594,639

EXPENDITURES

Current:
General government	94,779	94,779	
Maintenance and operations	38, 844	38, 844	

Debt Service:

Principal	11 0,000
Interest	329,925

11 0, 000

329,925

Bond issue costs	 	267,651	267,651 
Total expenditures	 	133,623	439,925	267,651	841 ,1 99

Excess (deficiency) of revenues

over (under) expenditures	(148)	20,748

(267, 160)

(246, 560)

FINANCI NG

OTHER	SOURCES (USES)
Bond proceeds

172,275

5, 172,725

5,345,000

Original issuance premium	 	63,281	63,281 
Total other financing sources (uses)	 	172,275	5,236,006	5,408,281 

Net change in fund balances	(148)	193, 023

4,968,846

5,161 , 721

$

9,647	$	692,453	$ 4,974, 346	$	5,676,446

Fund balances - beginning	 	9,795	499,430	5,500	514,725 Fund balances - ending

See notes to the financial statements

11 

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 201 7

Net change in fund balances - total governmental funds

are different because:		
Governmental funds report the face amount of Bonds issued as financial resources when debt is first issued, whereas these amounts are eliminated in the statement of activities and recognized as long-term liabilities in the statement of net position.	

(5,345, 000)	
In connection with the issuance of the Bonds, the original issue discount/premium is reported as a financing use/source when debt is first issued, whereas this amount is eliminated in the statement of activities and reduces/increases long-term liabilities in the statement of net position.	

(63,281) 	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

110,000	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.	

2, 006	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in		

Amounts reported for governmental activities in the statement of activities

$	5, 161 , 721

the statement of activities.
Change in net position of governmental activities

==$ ====(1 3===4, 2=1 5==)

See notes to the financial statements

12 

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY
Isles of Bartram Park Community Development District ("District") was established by Ordinance 2006-1 57 of the Board of County Commissioners of St. Johns County, pursuant to the Uniform Community Development District Act of 1980, and otherwise known as Chapter 1 90, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue Bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation ofa portion ofthe infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 1 90, Florida Statutes. At September 30, 2017, four of the Board members are affiliated with Standard Pacific of Florida (the "Developer").
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District. Approving the hiring and firing of key personnel.
Financing improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASS") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e. , the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. Forthe most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiablewith a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. (Operating-type special assessments for maintenance and debt service are treated as charges for services.); and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

13 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis ofaccounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless ofthe timing of related cash flows. Assessments are recognized as revenues in the yearforwhich they are levied. G rants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

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

Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collectassessments directly or utilize the "Uniform Method of Collection" under Florida Statutes. Direct collected assessments are due as set forth in the annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the Un iform Method are noticed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.
Assessments and interest associated with the current fiscal period are considered to be susceptibleto accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue ofthe current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
Debt Service Fund
The debt service fund is used to accountforthe accumulation of resources for the annual payment ofprincipal and interest on long-term debt.
Capital P rojects Fund
The capital projects fund is used to account for the costs of major infrastructure acquired by the District and also to accumulate capital reserves for future maintenance costs and capital projects.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

14 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Assets, Liabilities and Net Position or Equ ity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.
Deposits and I nvestments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 21 8.41 5 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Inter-local Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
I nterest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. I nvestments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.
Prepaid Items
Certain payments to vendors reflect costs applicable tofuture accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5, 000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
No depreciation has been taken in the current fiscal year as the District's infrastructure and other capital assets are under construction.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

15 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Assets, Liabilities and Net Position or Equity (Continued)

Long-Term Obligations (Continued)
In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or notwithheld from the actual debt proceeds received, are reported as debt service expenditures.
Deferred Outflows/I nflows of Resources
Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s). For example, the District would record deferred outflows of resources on the statement of net position related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt).
Deferred inflows of resources represent an acquisition of net positionthat applies to future reporting period(s). For example, when an asset is recorded in the governmental fund financial statements, but the revenue is unavailable, the District reports a deferred inflow of resources on the balance sheet until such times as the revenue becomes available.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:
Committed fund balance - Amounts that can be used onlyforthe specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance - Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor comm itted. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
The District first uses comm itted fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

16 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Other Disclosures
TUhse porfeEpsatriamtaiotnesof financial statements in conformity with generally accepted accounting principles requires manadnadgisecmloesnutretoomf caoknetiensgteimntataessseatnsdaansdsuliambpiltitioienssatht athteaffdeactet tohfetrheepfoinrtaendcaiaml ostuantetsmoefnats, eatnsdatnhdeliraebpiolitriteesd, aesmtiomuantesso. f revenues and expenditures during the reporting period.  Actual results could differ from those
NOTE 3 - BUDGETARY INFORMATION

appropriations lapse at fiscal year end.

TadhoepDteisdtroicnt ais breaqsiusirceodntsoisetsetnatbwlisith agebnuedrgaelltyaarycscyesptted aacncdoauntainpgpprorvinecdipAlensnufoarl tBhuedgent.eAranlnfunldB. uAdlgl aentsnaurael The District follows these procedures in establishing the budgetary data reflected in the financial statements.

a)

d

cb)

f)

e)

yEeaacrhcyoemamr tehencDinisgtrtihcet MupacnoamgeinrgsuObcmtoitbsetro1t.he District Board a proposed operating budget for the fiscal APrpiourbtloicOhcetaorbinegr 1is, tchoendbudtgeedt tios olebgtalilny caodmopmteedntbsy. the District Board.
AThll ebubdugdegtectsh aregeasdomputesdt boen aapbparosvisedcobnystishteenDtiswtritichtgBeonaerrda.lly accepted accounting principles.

Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 - DEPOSITS AND INVESTMENTS
Deposits
TplheedgDeidstrtioctt'shecaSstahtebaTlarenacseusrwere. reFleonritdiraelSy tcaotuvteersedChbaypfteedre2ra8l0d, e"pFolosriitdoarySiencsuriatyncfeoroPr ubbylica Dcoelplaotseirtasl Apcoto",l ereqquuailretos vaall rqiouuaslifpieedrcdeenptoasgietosroiefsthtoedaevpeorasgitewditahiltyhebaTlarenacseufroerreoar cahnomthoenrthbaonf kailnl gpuinbslitcitudteiopnoeslitigsibinleecxoclelastseroafl agnyenacpypsliceacbulreitideesp, ostsaitteinosrurloacnacleghoevledr. nTmhenptedrecbetn, toargecoorfpeolirgaitbelebcoonldlast)etroalp(guebnliecrdaellyp,oUsi.tSs. iGs odveeprennmdenttaul paondn tphuebdlicepdoespiotosriyto'sryfi,ntahencrieaml haisintoinrgy apnudbliitcsdceopmopsiltiaonricees wothulCd hbaeprtesr p2o8n0s. ibInlethfoerecvoevnetroinfgaafnayilureresuolftiangquloaslsifeiesd.
Investments
The District's investments were held as follows at September 30, 2017:

  Amortized Cost	Credit Risk	Maturities	

Fidelity lnwstment Treasury 1 695

$	5,710,548

$	5,710,548

N/A

N/A

oCbreligdaittrioisnkt-o Fthoer ihnovledsetrmoefntthse, cinrevedsittmriseknits. gTehniesraisllymtehaesruisrkedthbayt athneisassuseigrnomf aentinovfeastrmateinngt wbyill anontaftuiolfnillailtlsy rseucmomgnaizryedofstinavtiesstitcmael rnattsin. g organization.  Investment ratings by investment type are included in the preceding
Concentration risk - The District places no limit on the amount the District may invest in any one issuer.

Imntaenraegstinrgateexrpisoks-urTe htoe fDaiisrtvricatludeoleossneost haarivseinag fforormainl pcoreliacysitnhgatinltimerietsstinrvaetesstm.

ent maturities as a means of

However, the Bond Indenture limits the type of investments held using unspent proceeds.
17 

NOTE 4 - DEPOSITS AND INVESTMENTS (Continued)
Investments (Continued)
Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level ofany input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District's investments have been reported at amortized cost above.

NOTE 5 - CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2017 was as follows:

Beginning	Ending
 	Balance	Additions	Reductions	Balance	

Go-.emmental acti\Aties

$ 	1,954,969  $	$	$	1, 954,969

Total capital assets, not being depreciated	1,954, 969	1, 954,969	
Go-.emmental acti\Aties capital assets, net	$	1, 954,969	$	$	$	1,954,969	

Capital assets, not being depreciated Infrastructure in progress

The improvements intended to serve the District's residents have been estimated at a total cost of approximately $20,508,000. The improvements will include stormwater facilities (ponds), stormwater collection systems, the JEA wet utilities (water, sewer, reuse), and the Entry Road and Race Tract Road intersection improvements. A portion of the improvements costs is expected to be financed with the proceeds from the Series 201 5 and 201 7 Bonds with the remainder to be funded by the Developer and conveyed to the District.
The long term ownership and maintenance of the District-funded improvements will only encompass the stormwater facilities, stormwater collection system and the entry features (signage, hardscape, landscape, irrigation and lighting). The other District-funded construction elements (JEA wet utilities, the Entry Road and the Race Track Road improvements) will be dedicated overto othergovernmental agencies (St. Johns county or JEA) for ownership and long term maintenance.

NOTE 6 - LONG-TERM LIABILITIES
Series 201 5
On November 5, 201 5, the District issued $6,725,000 of Special Assessment Bonds, Series 201 5 consisting of
$1, 300, 000 Term Bonds Series 201 5 due November 1, 2025 with a fixed interest rate of 4. 375%, $2,060,000 Term Bonds Series 2015 due November 1, 2035 with a fixed interest rate of 5.000%, and $3,365,000 Term Bonds Series 2015 due November 1, 2045 with a fixed interest rate of 5.1 25%. The Bonds were issued to finance the acquisition and construction of certain improvements forthe benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing November 1, 2016 through November 1, 2045.

18 

NOTE 6 - LONG-TERM LIABILITIES (Continued)
Series 2015 (Continued)
The Series 201 5 Bonds are subject to redemption at the option ofthe District priorto their maturity. The Bonds are subject to extraord inary mandatory redemption priorto their selected maturity in the manner determined by the Bond Registrar if certain events occu rred as outlined in the Bond Indenture.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2017.
Series 2017
On August 16, 2017, the District issued $5,345,000 of Special Assessment Bonds, Series 2017 consisting of
$450,000 Term Bonds due November 1, 2022 with a fixed interest rate of 3.5%, $600, 000 Term Bonds due November 1, 2027 with a fixed interest rate of 4%, $1 ,655,000 Term Bonds due November 1, 2037 with a fixed interest rate of 4.625%, and $2,640,000 Term Bonds due November 1, 2047 with a fixed interest rate of 5%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing November 1, 2018 through November 1, 2047.
The Series 2017 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption priorto theirselected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.
The Bond I ndenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedu res to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 201 7.
Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2017 were as follows:

Beginning	Ending	Due Within
 	Balance	Additions	Reductions	Balance	One Year	

$	6,725,000
51,318 

$

$

110,000 $
1,770

6,615,000
49,548

$	110,000

5,345,000	5,345, 000

 	63,281	2,109	61,172	

$	6,673,682	$	5,408,281	$

110,339	11 ,971 ,624

$

$	110,000

Go1,19mmental acti\Aties Bonds payable:
Series 2015 
Less: original issue discount Series 2017
Plus: original issue premium Total

19 

NOTE 6 - LONG-TERM LIABILITIES (Continued)
Long-term Debt Activity (Continued)

At September 30, 201 7, the scheduled debt service requirements on the long-term debt were as follows:

Go1.emmental Activities

Year ending
      September 30:	Principal	Interest	Total	

2018
2019
2020
2021
2022
2023-2027
2028-2032
2033-2037
2038-2042
2043-2047

$	110, 000   $	492,710   $	602,710
165,000	567,610	732,610 
215,000	559,932	774,932
225, 000	551 , 160	776,160
230,000	542,081	772,081
1,330,000	2,553,831	3,883,831
1,655, 000	2,215,914	3,870,914
2,090,000	1,764,334	3,854,334
2,655,000	1,1 80,469	3,835,469
2,960,000	427,737	3, 387,737

2048	 	325,000	8,125	333,125 

Total	 $      11 ,960,000   $	10,863,903  $	22,823,903

NOTE 7 - DEVELOPER TRANSACTIONS

The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $21 ,1 00 which includes a receivable of $21 ,1 00 at September 30, 201 7.

In addition, the Developer remitted debt assessments of$1 57,21 5 to the District during the current fiscal year.
NOTE 8 - CONCENTRATION
The District's activity is dependent upon the continued involvement ofthe Developer, the loss ofwhich could have a material adverse effect on the District's operations.
NOTE 9 - MANAGEMENT COMPANY
The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.
NOTE 10 - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.
NOTE 11 - SUBSEQUENT EVENTS
Bond Payments
Subsequent to fiscal year end, the District prepaid a total of $120,000 of the Series 201 5 Bonds. The prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture.

Acquisition of Improvements
Subsequent to fiscal year end, the District paid the Developer $4,968,356 in order to acquire improvements valued at $5, 1 86,1 28. The excess of the value of the improvements above what the District paid of $21 7,772 represents a Developer contribution.

20

ISLES OF BARTRASMT.PJAORHKNCSOCMOMUUNNTIYT,YFLDOEVREI DLAOPMENT DISTRICT SCFUHNEDUBLAELOANFCREEV- EBNUUDEGSE,TEAXNPDENADCITUARLES- AGNEDN ECRHAALNFGUENSDIN

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017

Budgeted
    Amount		Actual

Variance with Final Budget - Positive

  Original & Final	Amounts	(Negative)	
REVENUES		
Assessments	$	110, 974	$	111 , 775	$	801	
Developer contributions	90,466	21 ,1 00	(69, 366)	

Miscellaneous income		 			600		600 Total revenues	 		201 ,440	1 33,475	(67,965)

EXPENDITURES
Current:
General government	100, 1 40	94, 779	5,361

Maintenance and operations	 	101, 300	38,844	62,456
Total expenditures	 	201 ,440	1 33,623	67, 81 7

Excess (deficiency) of revenues

over (under) expenditures	$			(1 48)  $	(148) Fund balance - beginning		 	9,795
Fund balance - ending	$	9,647

See notes to required supplementary information

21

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2017. 

22

Grau & Associates
CERTI FIED  PU BLIC ACCOU NTANTS

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

Fax (561) 994-5823
www.g raucpa.com

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida
We have audited, in accordance with the auditing standards generally accepted 'in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Isles of Bartram Park Community Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 30, 201 7, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our opinion thereon dated June 28, 201 8.
Internal Control Over Financial Reporting

In planning and performing our audit ofthe financial statements, we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not forthe purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control.
A deficiency in internal control exists when the design or operation of a control does notallow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement ofthe entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph ofthis section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement, we performed tests of its compliance with certain p rovisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

23

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

%?,t,_,w )-�..
June 28, 201 8

24

Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS

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

Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 21 8.41 5, FLORIDA STATUTES, REQUIRED BY RULE 10.556(1 0) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida

We have examined Isles of Bartram Park Community Development District, St. Johns County, Florida's ("District") compliance with the requirements of Section 21 8.41 5, Florida Statutes, in accordance with Rule 10.556(1 0) of the Auditor General of the State of Florida during the fiscal year ended September 30, 201 7. Management is responsible for District's compliance with those requirements. Our responsibility is to express an opinion on District's compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require thatwe plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 21 8.41 5, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements.
      In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 201 7.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Isles of Bartram Park Community Development District, St. Johns County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 28, 2018 

25

Grau&. Associates
CERTI FIED PUBLIC ACCOUNTANTS

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

Fax (561) 994-5823
www.graucpa.com

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida
Report on the Financial Statements
We have audited the accompanying basic financial statements of Isles of Bartram Park Community Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 30, 2017, and have issued our report thereon dated June 28, 201 8.
Auditor's Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial aud its contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor's Report on an examination conducted in accordance with A/CPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules ofthe Auditor General. Disclosures in those reports, which are dated June 28, 201 8, should be considered in conjunction with this management letter.
Purpose of this Letter
The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our auditofthe financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Ill. Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solelyfor the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Isles of Bartram Park Community Development District, St. Johns County, Florida and is not intended to be and should not be used by anyone other than these specified parties.
We wish to thank Isles of Bartram Park Community Development District, St. Johns County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.
J?� J-�..
June 28, 201 8

26

REPORT TO MANAGEMENT

II.

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None
PRIOR YEAR FINDINGS AND RECOMMENDATIONS
None
Ill. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Unless otherwise required to be reported in the auditor's report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 201 6.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 201 7.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported , for the fiscal year ended September 30, 2017.

The name or official title and legal authority ofthe District are disclosed in the notes to the financial statements.

The financial report filed with the Florida Department of Financial Services pursuant to Section 21 8.32(1 )(a), Florida Statutes agrees with the September 30, 2017 financial audit report.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedu res and no deteriorating financial conditions were noted. It is management's responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

27

SEVENTH ORDER OF BUSINESS

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.

•·	.

.

.

••·..

• • • • • •

.••

Isfes of'Bartrani Park Community 1Jeve{oyment 1Jistrict

5tyyroved'Budget
:F!/ 2019
5\.ugust 15, 2018 

.	.	.	.

.;	.	.	.	.	.	.	.	.	.	.

IsCes of�artram Park Community Veve{oyment Vistrict
GENERAL FUND BUDGET

TABLE OF CONTENTS

GENERAL FUND BUDGET

Summary Revenues and Expenditures............................................. ....................... .............. ........................... Page 1

Narrative - Administrative and Maintenance.......................................................................................................... Page     2-4
Series 2015 Special Assessments
Bonds......... .......... ......... ................ .......................................... ...............................Page 5-7

Series                    2017                    Special                     Assessments Bonds...................... ................... ........... ............. ........ ............. ..............................Page 8-10

IsCes of1Jartram Park

Community 'Devefoyme.nt 'District

		.JJ.tfoyted
'Budget	.J\.cuta(
Y'TV	Projected
:Next	'Tota(
Projected	.Jtyyroved
'Budget	
	Vescrf£_twn	Y!f 2018	7/3 1/18	2 :Mont/is	9/3 0/18	Y!J 2019	
	'.Revenues						
	'Devewyer Contributions	$90,466	$54,673	$35,793	$90,466	$58,859	
	..'Assessments - 'Tax 'Ro[[	$74,619 	$75, 164	$0	$75, 1 64	$1 06,827	
	..'Assessments - 'Direct	$36,355	$27,266	$9,089	$36,355	$36,355	
	'Tota('.Revenues	$201 ,440	$1 57,103	$44,882	$201,985	$202,040	
	'E:x;pendltures						
	.Jlaministrative						
	Suyervisors :fees	$0	$0	$0	$0	$0	
	:JIC.Jt	$0	$0	$0	$0	$0	
	'Engineering	$6,000	$3, 1 80	$636	$3,816 	$6,000	
	'Dissemination	$3,500	$5,933	$1,1 87	$7, 1 20	$3,500	
	.Jtrbitrage	$0	$600	$600	$1 ,200	$600	
	..'Assessment Ro[[	$5,000	$5,000	$0	$5,000	$5,000	
	.J\.ttorney	$20,000	$6,544	$1 ,309	$7,853	$20,000	
	.Jtnnua[.Jtudlt	$2,300	$4,900	$0	$4,900	$2,300	
	'Trustee :fees	$6,500	$4,000	$2,500	$6,500	$6,500	
	.'.Management :fees	$45,000	$37,500	$7,500	$45,000	$45,000	
	Information 'Teclinowgy	$1 ,600	$1 ,333	$267	$1 ,600	$1 ,600	
	'Te[eylione	$150	$72	$14 	$87	$150	
	'Postage	$500	$1 11 	$22	$133	$500	
	Insurance	$5,665	$5,750	$0	$5,750	$5,665	
	'Printing & 'Binding	$1 ,300	$672	$1 34	$806	$1 ,300	
	Legaf.Jtavertising	$2,000	$392	$78	$470	$2,000	
	Otlier Current Cliarges	$250	$0	$0	$0	$250	
	Office Suyyfles	$200	$87	$17 	$104	$200	
	'Dues, Licenses & Subscriptions	$175	$175	$0	$175	$175	
'Tota(.Jldministrative	 	$1 00,140	$76,249	$14,265	$90,513	$1 00,740 
'Fiefd	
Lanascaye .'.Maintenace	
$52,000	
$36,172	
$7,234	
$43,407	
$52,000	
Lafi.e .'.Maintenance	$14,000	$1 9,730	$3,946	$23,676	$14,000	
Waterfa[[/'Entry 'Pon£.'.Maintenance	$5,400	$5,400	$0	$5,400	$5,400	
Lafi.e :fountains .'.Maintenance	$1 ,400	$4,149	$830	$4,979	$1 ,400	
.'.Management	$6,000	$5,000	$1 ,000	$6,000	$6,000	
'Utillties	$20,000	$0	$5,000	$5,000	$20,000	
<genera[.'.Maintenance	$2,500	$0	$625	$625	$2,500	

'Tota(:f'ieu;{	 	$101 ,300	$70,451	$1 8,635	$89,087	$1 01 ,300 

'Tota('Exyendltures	 	$201 ,440	$146,700	$32,900	$179,600	$202,040 

'Excess '.Revenues/('Exyendltures)	$0	$10,403	$1 1 ,982	$22,385	($0)

Page 1

IsCes of'Bartram Park
Community 1Jevefoyment 1Jistrict
GENERAL FUND BUDGET

REVENUES:
Developer Contributions/ Assessments

The District will enter into a Funding Agreement with the Developer and levy maintenance assessments to Fund the General Fund expenditures the Fiscal Year.

EXPENDITURES:

Administrative: 
Supervisors Fees
The Florida Statutes allows each Board member to receive $200 per meeting not to exceed $4,800 in one year. The amount for the fiscal year is based upon five supervisors attending 12 monthly meetings.

FICA Expense
Represents the Employer's share of Social Security and Medicare taxes withheld from the Board of Supervisors checks.

Engineering
The District will contract with England, Thims and Miller as District engineer who provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices, etc.

Dissemination Fees

The Annual Disclosure Report prepared by GMS, LLC required by the Security and Exchange Commission in order to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.

Assessment Roll
The District's assessment roll administration, GMS, LLC, will provide services to prepare assessment rolls to district property owners.

Attorney
The District has contracted with Hopping, Green and Sams as legal counsel who provides general legal services to the District, e.g. attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc.

Page 2

IsCes of'Bartram Park
Community 1Jeve{oyment 1Jistrict
GENERAL FUND BUDGET

Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The District has contracted with Grau and Associates to prepare the annual audit.

Trustee Fees
The District issued Series 2015 Special Assessment Bonds, which are held with a Trustee at The Bank of New York Mellon. The amount of the trustee fees is based on the agreement between BNY and the District.

Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services, LLC.

Information Technology
The cost related to District's accounting and information systems, District website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

Telephone
Telephone and fax machine.

Postage
Mailing of agenda packages, overnight deliveries, correspondence, etc.

Insurance
Represents the estimated cost for public officials and general liability insurance for the District.

Printing & Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Legal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings, etc in a newspaper of general circulation.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Miscellaneous office supplies.
Page 3

IsCes of1Jartram Park
Community 1Jeve{oyment 1Jistrict
GENERAL FUND BUDGET

Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Economic Opportunity for

$175. This is the only expense under this category for the District.

Landscape Maintenance
The District will contract with a vendor to provide landscaping and irrigation maintenance services to all the common areas within the District.

Lake Maintenance

The District will contract with vendor to provide monthly water management services to all the lakes throughout the District.

Waterfall Maintenance
The District has contracted with Crystal Clean to provide maintenance services to waterfalls and pond at community entrance.

Lake Fountains Maintenance

The District has contracted with Crystal Clean to provide maintenance of fountains in lakes.

Management Company
The District has contracted with Vesta Property Services, Inc. to provide supervision and on-site management services for the District.

Utilities
Estimated cost for electric and water provided by utility company.

General Maintenance
Estimated cost for general maintenance services of the district.

Page 4

Isfes ef1Jartram Park	'De6t Service :fund Community 'Devefoyment 'District		Series 2015

.'A.doytea	.:Actua{	Projected'		'Tota{	.:Ayyn:rved' 'BudjJet			Next	Projected'		'BudjJet

'Inru

'lJescrfJ!_tion	J1/ 2018	7/31/18	2 :Months	9/30/18	J1/ 2019 '.Revenues

Gross	Gross
Residential Type	Units	Per Unit	Assesment	

68'
73'

141

$1,205
$1,388

$169,905
$124,920

83'	82

90'

$1,458
$1,572

$1 19,556
$55 020

I                    Total	348	
  Less: Discounts & Collections 6%		$28 141 Net Annual Assesment	$441 260 

Page 5

IsCes of'Bartram Park		.'Amortization ScfieduCe Community VeveCoyment Vi.strict	Series 2015,  S_p ecia{5\ssessment 'Bonds
('Term  'Bonas Vue Combined)
Date	Balance	Principal	Interest	Annual

151//11//1188	$  6,505,000	$	11 5,000	$	1 60,91 6	$	436,831
151//11//1199	$  6,390,000	$	1 20,000	$	1 58,400	$	436,800
151//11//2200	$  6,270,000	$	1 25,000	$	1 55,775	$	436,550
151//11//2211	$  6, 1 45,000	$	1 30,000	$	1 53,041	$	436,081
151//11//2222	$  6,01 5,000	$	1 40,000	$	1 50, 1 97	$	440,394
151//11//2233	$  5,875,000	$	1 45,000	$	1 47,244	$	439,488
151//11//2244	$  5,730,000	$	1 50,000	$	1 44, 1 81	$	438,363

151//11//2255	$  5,580,000	$	1 55,000	$	141 ,009	$	437,019 
151//11//2266	$  5,425,000	$	1 65,000	$	1 37,728	$	440,456
151//11//2277	$  5,260,000	$	1 70,000	$	1 33,603	$	437,206
151//11//2288	$  5,090,000	$	1 80,000	$	1 29,353	$	438,706
151//11//2299	$  4,91 0,000	$	1 90,000	$	1 24,853	$	439,706

$ 4,720,000	$	200,000	$	1 20, 1 03	$	440,206	
$ 4,520,000	$	210,000	$	1 1 5, 1 03	$	440,206	

151//11//3300
151//11//3311 
151//11//3322	$  4,31 0,000	$	220,000	$	1 09,853	$	439,706
151//11//3333	$  4,090,000	$	230,000	$	1 04,353	$	438,706
151//11//3344	$  3,860,000	$	240,000	$	98,603	$	437,206

151//11//3355	$  3,620,000	$	255,000	$	92,603    $	440,206

Page 6

IsCes of'Bartram Park		.'Amortization Scfiecfu{e Community 1Jeveloyment 1Jistrict	Seri.es 2015, Syecia{..'Assessment 'Bonas

('Term 'Bonas 1Jue Combined)

Date

Balance

Principal

Interest

Annual

5/1 /36
11 /1 / 36
5/1 /37
11 /1 /37
5/1 /38
11/1 /38
5/1/ 39
11/1 / 39
5/1 /40
11 /1/40
5/1 /41
11 /1 /41
5/1 /42
11 /1 /42
5/1 /43
11 /1 /43
5/1 /44
11/1 /44
5/1 /45
11 /1 /45

Totals

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

3,365,000
3,365,000
3,100,000
3,100,000
2,820,000
2,820,000
2,525,000
2,525,000
2,215,000
2,215,000
1,890,000
1,890,000
1,550,000
1,550,000
1,190,000
1,190,000
810,000
810,000
415,000
415,000

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

265,000

280,000

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

86,228
86,228
79,438
79,438
72,263
72,263
64,703
64,703
56,759
56,759
48,431
48,431
39,719
39,719
30,494
30,494
20,756
20,756
10,634
10,634

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

437,456

438,875

295,000

310,000

325,000

340,000

360,000

380,000

395,000

415,000

439,525

439,406

438,519

436,863

439,438

440,988

436,513

436,269

 	$  6,725,000	$  6,428,845	$	13,153,845 I

Page 7

IsCes of�artram Park
Community 'Deve{oyment 'District

'Debt Service :fund

Series 2017

Vescrption

'.Revenues

..'Assessments Interest Income
Carry ]"orwaraSury(us* 'Tota('.Revenues '.Exyendltures
Series 20oz Interest - 11/01 Princiya(- 11/01 Interest - 05/01

'Tota('.Ex_pendltures '.Excess '.Revenues

.JJ..doytea 1Judget
:f"Y 2018

$0
$0
$0

$0

$0
$0
$0

$0

$0

.Jlctua( '11iru
7/3 1/18

$1 72,396
$1,552
$0

$173,948

$0
$0
$167,598

$167,598

$6,350

Projectea

Next

2 :Mont/is

$174,147
$895
$174,147

$349,189

$0
$0
$0

$0

$349,189

'Tota( Projectea
9/3 0/18

$174,147
$2,447
$174,147

$350,741

$0
$0
$167,598

$167,598

$183,143

.Jlyyrovea 1Judget J7Y 2019

$340,544
$1,000
$1 74,147

$515,691

$124,147
$50,000
$123,272

$297,419

$218,272

------

''Ref{ects excess revenue atfis ca{yearen£fess reserve funaamaunt	11/1/19 Interest	$123,272
11/1/19  Princiya(	$95,000
$218,272

Gross	Gross
 Residential Type	Units	Per Unit	Assesment	

68'
73'

88	$1,205.16
92	$1,388.90

$106,054.08
$127,778.80

41

83'	47

I

90'
Total	268

$1,458.02
$1,571.60

$68,526.94

I

$64,435.60
$366,795

  Less: Discounts & Collections 6%		$22 008 Net Annual Assesment	$344 788 

Page 8

IsCes of'Bartram Park		.'Amortization Scfieaufe Community 1Jeveloyment 1Jistrict	Series 2017,  Syecia{.'Assessment 'Bonas
('Term  '13onas Vue Combined)
Date	Balance	Principal	Interest	Annual

8/28/17	$ 5,345,000	$	$	$
5/1 /1 8	$  5,345,000	$	$	1 67,598	$
11 /1/18	$  5,295,000	$	50,000	$	1 24,147	$	341 ,745
5/1/19	$ 5,295,000	$	$	123,272	$
11 /1/19	$ 5,200,000	$	95,000	$	123,272	$	341 ,544
5/1 /20	$ 5,200,000	$	$	121 ,609	$
11 /1 /20	$  5,1 00,000	$	1 00,000	$	121 ,609	$	343,219 
5/1 /21	$ 5,1 00,000	$	$	11 9,859	$
1 1 /1 /21	$  5,000,000	$	1 00,000	$	11 9,859	$	339,71 9
5/1 /22	$  5,000,000	$	$	11 8,1 09	$
1 1 /1 /22	$  4,895,000	$	1 05,000	$	11 8,1 09	$	341 ,2 19 
5/1 /23	$ 4,895,000	$	$	11 6,272	$
11 /1 /23	$  4,785,000	$	1 1 0,000	$	11 6,272	$	342,544
5/1 /24	$ 4,785,000	$	$	11 4,072	$

11 /1/24	$ 4,670,000	$	11 5,000	$	11 4,072	$	343, 1 44
5/1 /25	$ 4,670,000	$	$	111 ,772	$
11 /1 /25	$  4,550,000	$	1 20,000	$	111 ,772	$	343,544
5/1 /26	$ 4,550,000	$	$	1 09,372	$
1 1 /1 /26	$  4,425,000	$	1 25,000	$	1 09,372	$	343,744
5/1 /27	$ 4,425,000	$	$	1 06,872	$
1 1 /1 /27	$  4,295,000	$	1 30,000	$	1 06,872	$	343,744
5/1 /28	$ 4,295,000	$	$	1 04,272	$
11 /1/28	$  4, 1 60,000	$	1 35,000	$	1 04,272	$	343, 544
5/1 /29	$  4, 1 60,000	$	$	101,1 50	$
11 /1 /29	$  4,020,000	$	1 40,000	$	101 ,1 50	$	342,300
5/1/30	$ 4,020,000	$	$	97,913	$
1 1 /1 /30	$  3,875,000	$	1 45,000	$	97,913	$	340,825
5/1 /31	$ 3,875,000	$	$	94,559	$
1 1 /1/31	$  3,720,000	$	1 55,000	$	94,559	$	344, 11 9
5/1 /32	$ 3,720,000	$	$	90,975	$
11 /1/32	$  3,560,000	$	1 60,000	$	90,975	$	341 ,950
5/1 /33	$ 3,560,000	$	$	87,275	$
1 1 /1 /33	$  3,390,000	$	1 70,000	$	87,275	$	344,550
5/1 /34	$ 3,390,000	$	$	83,344	$
1 1 /1 /34	$ 3,21 5,000	$	1 75,000	$	83,344	$	341 ,688
5/1 /35	$ 3,21 5,000	$	$	79,297	$
1 1 /1 /35	$  3,030,000	$	1 85,000	$	79,297	$	343,594

Page 9

IsCes of'Bartram Park		.Jlmortizatwn Scfieaufe Community 'DeveCoyment 'District	Series 2015,  Syecia{.'Assessment 'Bonas
('Term  'Bonas 'Due Combined)

Date	Balance	Principal	Interest	Annual

5/1/ 36	$ 3,030,000	$	$	75,019	$	
11/1 /36	$ 2,840,000	$	190,000	$	75,019	$	340,038	
5/1 / 37	$  2,840,000	$	$	70,625 $
11 /1 /37	$  2,640,000	$	200,000	$	70,625   $	341,250
5/1/ 38	$  2,640,000	$	$	66,000	$
11 /1 /38	$  2,430,000	$	210,000	$	66,000	$	342,000
5/1/ 39	$  2,430,000	$	$	60,750	$
11 /1 /39	$  2,210,000	$	220,000	$	60,750	$	341,500
5/1 /40	$  2,210,000	$	$	55,250	$
11/1 /40	$  1,980,000	$	230,000	$	55,250	$	340,500
5/1 /41	$  1,980,000	$	$	49,500	$
11 /1/41	$  1,735,000	$	245,000	$	49,500	$	344,000
5/1 /42	$  1,735,000	$	$	43,375	$
11/1 /42	$  1,480,000	$	255,000	$	43,375	$	341,750
5/1 /43	$  1,480,000	$	$	37,000	$
11/1 /43	$  1,210,000	$	270,000	$	37,000	$	344,000
5/1 /44	$  1,210,000	$	$	30,250	$
11 /1 /44	$	930,000	$	280,000	$	30,250	$	340,500
5/1 /45	$	930,000	$	$	23,250	$
11 /1 /45	$	635,000	$	295,000	$	23,250	$	341,500
5/1 /46	$	635,000	$	$	15,875	$
11 /1 /46	$	325,000	$	310,000	$	15,875	$	341,750
5/1 /47	$	325,000	$	$	8,125	$
11 /1/47	$	325,000	$	8,125	$	341,250

Totals	 	$  5,345,000	$  4,921,770	$	10,266,770 I

Page 10 

A.

RESOLUTION 2018-04
THE ANNUAL APPROPRIATION RESOLUTION OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ("DISTRICT") RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2018, AND ENDING SEPTEMBER 30, 2019; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 201 8, submitted to the Board of Supervisors ("Board") of the Isles of Bartram Park Community Development District ("District") proposed budgets ("Proposed Budget") for the fiscal year beginning October 1, 2018 and ending September 30, 2019 ("Fiscal Year 2018/2019") along with an explanatory and complete financial plan for each fund ofthe District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District' s website at least two days before the public hearing; and
WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October pt of eachyear, the Board, by passage ofthe Annual Appropriation Resolution, shall adopt abudget for the ensuing fiscal year and appropriate such sums ofmoney as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and
WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET
The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District's Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.
The Proposed Budget, attached hereto as Exhibit "A," as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes ("Adopted Budget"), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.
The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District' s Local Records Office and identified as "The Budget for the Isles of Bartram Park Community Development District for the Fiscal Year Ending September 30, 2019."
The Adopted Budget shall be posted by the District Manager on the District' s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.
SECTION 2. APPROPRIATIONS
There is hereby appropriated out ofthe revenues ofthe District, for Fiscal Year 201 8/20 19, the sum of $ 	to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:
TOTAL GENERAL FUND	$--------
DEBT SERVICE FUND - (SERIES 2015)	$	 DEBT SERVICE FUND - (SERIES 2017)	$	TOTAL ALL FUNDS	$--------
SECTION 3. BUDGET AMENDMENTS
Pursuant to Section 1 89.016, Florida Statutes, the District at any time within Fiscal Year 201 8/2019 or within 60 days following the end of the Fiscal Year 201 8/2019 may amend its Adopted Budget for that fiscal year as follows:
The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.
By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.
Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 1 89.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer
must ensure that any amendments to budget under subparagraphs c. and d. above are posted on the District's website within 5 days after adoption and remain on the website for at least 2 years.
SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 15th DAY OF AUGUST, 2018.

ATTEST:

Secretary/Assistant Secretary

Exhibit A: Fiscal Year 201 8/2019 Budget

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

By:	Its:---------------

B.

RESOLUTION 2018-05
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2018/2019; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Isles of Bartram Park Community Development District ("District") is a local unit ofspecial-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and
WHEREAS, the District is located in St. Johns County, Florida ("County"); and
WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District' s adopted capital improvement plan and Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors ("Board") of the District hereby determines to undertake various operations and maintenance and other activities described in the District' s budget ("Budget") for Fiscal Year 201 8/2019, attached hereto as Exhibit "A;" and
WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the District' s Budget; and
WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 201 8/2019; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector

("Uniform Method"), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and
WHEREAS, it is in the best interests of the District to adopt the assessment roll ("Assessment Roll") attached to this Resolution as Exhibit "B," and to certify the portion ofthe Assessment Roll related to certain developed property ("Tax Roll Property") to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property ("Direct Collect Property"), all as set forth in Exhibit "B;" and
WHEREAS, notwithstanding anything herein to the contrary, the property identified on Exhibit C shall not be subject to any operation and maintenance assessments and the developer shall make a contribution in lieu ofassessments on such property; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit "A" confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits "A" and "B," and is hereby found to be fair and reasonable.
SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapter 190 ofthe Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits "A" and "B." The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the "maximum rate" authorized by law for operation and maintenance assessments. Notwithstanding anything herein to the contrary, the property identified on Exhibit C shall not be subject to any operation and maintenance assessments and the developer shall make a contribution in lieu of assessments on such property
SECTION 3. COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.
Tax Roll Assessments.	The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property

shall be collected at the same time and in the same manner as County taxes m accordance with the Uniform Method, as set forth in Exhibits "A" and "B."
Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits "A" and "B." Operation and maintenance assessments directly collected by the District are due according to the following schedule: 25% due on October 1 5, 201 8, 25% due on January 1, 2019, April 1, 2019 and July 1, 2019. Previously levied debt assessments directly collected by the District are due according to the following schedule: 38% on April 1, 2019 and 62% on September 30, 2019. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment - including any remaining partial, deferred payments for Fiscal Year 201 8/2019, shall immediately become due and payable; shall accrue interest, penalties in the amount ofone percent (1 %) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District' s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170 ofthe Florida Statutes or other applicable law to collect and enforce the whole assessment, as set forth herein.
Future Collection Methods. The decision to collect special assessments by any particular method - e.g., on the tax roll or by direct bill - does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless ofpast practices.
SECTION 4. ASSESSMENT ROLL. The District's Assessment Roll, attached to this Resolution as Exhibit "B," is hereby certified for collection. That portion of the District's Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.
SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the District's Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions ofthis Resolution shall not affect the validity or enforceability ofthe remaining portions of this Resolution, or any part thereof.
SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
PASSED AND ADOPTED this 1 5th day of August, 201 8.

ATTEST:

Secretary / Assistant Secretary

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

By:	 Its: 	

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)
Exhibit C:	Property Excluded from Assessments

TENTH ORDER OF BUSINESS

C.

NOTICE OF MEETINGS ISLES OF BARTRAM PARK
COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors of the Isles of Bartram Park Community Development District will hold their regularly scheduled public meetings for Fiscal Year 2019 at the offices of Governmental Management Services, LLC located at 475 West Town Place, Suite 1 14, St. Augustine, Florida 32092 at 11 :00 a.m. on the third Wednesday of each month listed (unless notated otherwise*) as follows:
October 17, 2018
November 6, 2018 Landowners Meeting
February 20, 2019 
May 1 5, 2019 

August 21, 2019 

TWELFTH ORDER OF B USINESS

A.

Isfes of 'Bartram Park
Community 1JeveCoyment District
Vnauditea:Jinancia{Statements as of

Ju{y 31, 2018

Isfes of'Bartram Parli
Community_ 'Deve{qpment 'District Combined"'.Balance Slieet
Ju(y 31, 2018
(jovernmenta(:func{'Tyyes

Cayitaf	(Memorancrum On{y)

:Assets:

(Jenera(	'Debt Service	Project	2018

Casfi	$19,510	$19,5 10
Investments:
Series 2015:

$222,663
$4
$301,230

$222,663

$301,230

$3,329

$5,550

$3,329
$5,550
$0

$173,843

$4,798

$6,972
$6,545

$31,942

$4, 137

$173,843
$0
$4,798
$0
$0
$6,972
$6,545
$3 1,942
$4,137
$0

$51,452

$710,007

$19,068

$780,526

$3

'Reserve Interest 'Revenue Sinfi.ing :func{
Preyayment
Construction Cost ofIssuance
Series 2017:

'Reserve Interest
'Revenue SinRing :func{
Preyayment Construction
Cost ofIssuance 'Due :from 'DeveCoyer
'Duefrom Genera(:funa Preyaia'Exyenses
'Tota(:Assets

Lia6illties:

Accounts  Paya6(e	$26,802	$26,802

..'A.ccruea'Exyenses	$0
'Due to Otfier	$0
'Due to Genera(:func{	$0
'Due to 'De6t Service	$4, 137	$4, 137

:runcr'.Balances:

$710,007

$19,068

$20,512
$51,452

$710,007

$19,068

$710,007
$19,068
$20,512
$780,526

'Restricteafor 'De6t Service 'Restricteafor Cayita(Projects
V.nassignea
Tota(Lia6illties & :runcr'Equity

Page 1

Is{es of'Bartram Parli
Community_ 'Devefo,,vment 'District
{j'E.N'E'R.7t£ yu:N'D
Statement ofRevenues & 'Exyendltures

.:Atfoytea	'Prorated:	.Jl..ctuaf
'Budget	'Tfiru 7/31/1 8    'Iliru 7/31/18	Yariance

$91,066
$74,6 19
$36,355
$202,040

$54,673
$74,619
$27,266
$156,558

$54,673
$75,164
$27,266
$157,103

$0

$0
$545 1

$545

]'or 'Ilie 'Perioa'Endlng Ju{y 31,  2018

'R'l!V'E.N'U 'ES:
Vevewyer Contributions
.Jlssessment - 'Tax 'Ro((
.Jlssessment - Virect
TOT.JlC 'R'l!V'E.N'U'ES
'EXP'EN'DITI.J.'R'ES:
.Jl..1J:M.IMS'T'R.Jt'IlV'E:
'Engineering	$6,000	$3,000	$3,180	($180)
Vissemination	$3,500	$3,500	$5,933	($2,433)
.JtrGitraae	$600	$600	$600	$0
.Jlssessment 'Ro((	$5,000	$5,000	$5,000	$0
Attorney fees	$20,000	$6,667	$6,544	$122
.Jl..nnua{.Jtudlt	$2,300	$2,300	$4,900	($2,600)
'Trustee  fees	$6,500	$4,000	$4,000	$0

$1,333

Management fees	$45,000	$37,500	$37,500	$0
Infonnation 'Tecfinowgy	$1,600	$1,333	$0

'Tefeyfione	$150	$125	$72	$53
'Postaae	$500	$417	$11l	$306
Insurance	$5,665	$5,665	$5,750

$333

'Printing  ant£'Binding	$1 ,300	$1,083	$672	$412
Lega{.:Atfvertising	$2,000	$392	($58)
Otfier Current  Charges	$250	$0	$0	$0

$175

$175

Office Suyy{ies	$200	$167	$87	$80

Vues, Licenses & SuGscr!JJtions

'TO' T.Jl.C .Jl..1J:M.IMSTR.'A.'IlV'E
fI'E£1J:

$175	$0

$100,740

$71,865

$76,249

($4,384),

Lanascaye   Maintenance	$52,000	$36,833	$36,172	$661
Lafie Maintena1ue	$14,000	$14,000	$19,730	($5,730) l'Vaterfa[[/'Entry 'PanaMaintenance		$5,400		$4,500			$0		$4,500 Lafie fountains  Maintenance		$1,400		$1,400		$9,549	($8,149)
Management	$6,000	$5,000	$5,000	$0
'Utifities	$20,000	$16,667	$0	$16,667
{genera{Maintenance	$2,500	$2,083	$0	$2,083
TO' T.Jl. C J'IUV	$101,300	$80,483	$70,451	$10,032 1
TO' T.Jl. C 'EX'P'EN'DITI.J.'R'ES	$202,040	$152,348	$146,700
'EXC'ESS 'R'l!V'E.N'U'ES ('EXP'EN'DITI.J.'R'ES)	($0)	$10,402
yu:N'D 'B.:AD3.:NC'E - 'Beginning	$0	$10,110

yu:N'D 'B.:AD3.:NC'E - 'Ending	($0)	$20,512

Page 2

'.Revenues:

Isfes of'Bartram Park.
Community 'lJevefuyment 'lJistrict
(genera(]'una
:Montfi. 'By :Montfi. Income Statement

I

OctoEier

:NwemEier	'DecemEier

Janua::t,

:feEirua::t,

:Marcfi.

.Jl..eru

:Ma
-:t,

June

JuC
-:t,

.'A.;!;IJ,ust

seetemEier

Tota(

]'isca(Year 2018

'DeveCoyer        ContriEiutions/.Jl..ssessments	$21,493	$7,814	$19,949	$27,008	$38,323	$634	$851	$9,089

$31,942	$0	$0	$157,103

TotaC'.Revenues	I
'.Ezyendttures:
.'A.aministrative

$7,814	$19,949	$27,008	$38,323	$634	$851	$9,089	$0	$31,942	$0	$0	$157,103 I

Suyervisors	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
:JIC.Jl.. '.Exyense	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

$583

'.Engineering	$2,645	$310	$0	$0	$0	$0	$0	$225	$0	$0	$0	$0	$3,180

'Dissemination	$583	$583	$683	$583	$583	$583	$583	$583	$583

$0	$0	$5,933

.Jl..rEiitrage	$0	$0	$0	$0	$0	$0	$600	$0	$0	$0	$0	$0	$600

.Jl..ssessment 'Ro{(	$5,000

$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,000

.Jl..ttorney ]'ees	$2,015	$724	$305	$1,354	$942	$305	$901	$0	$0	$0	$0	$0	$6,544

.Jl..nnuaC.Jl..ud:it	$0	$0	$0	$0	$0	$0	$0

$4,900	$0

$0	$4,900

Trustee  :fees	$4,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,000
:Management ]'ees	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$0	$0	$37,500
Information  TecfinoCogy	$133	$133	$133	$133	$133	$133	$133	$133	$133	$133	$0	$0	$1,333

TeCeyfione	$20	$0	$0	$0	$0	$13

$0	$8

$0	$0	$72

$24

$5

Postage	$3	$2

$0	$0

$0	$20

$0	$0	$1 11 

$4

Insurance	$5,750	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,750

Printing ana'Bindtng	$129	$109	$4	$22	$181	$61

$0	$156

$0	$0	$672

LegaC.Jl..avertising	$80	$80	$0	$80	$153

$0	$0	$0	$0	$0

$392

Otfier Current Cfiarges	$0

$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

$15

$30

&

Offi ce SuyyCies	$13	$13	$0	$0
'Dues, Licenses     SuEiscriytions	$175	$0	$0	$0

$1	$0	$15	$0	$0	$0	$87
$0	$0	$0	$0	$0	$0	$0

TotaC.'A.aministrative	I	$24,295	$5,704	$4,920	$5,926	$5,757	$4,875	$6,017	$4,692	$9,566	$4,496	$0	$0	$76,249 I
fieCtf
Landscaye   :Maintenance	$2,774	$2,774	$2,328	$2,328	$2,328	$12,369	$2,328	$2,328	$4,286	$2,328	$0	$0	$36,172
Lafi.e :Maintenance	$1,170	$1,633	$1,170	$1,510	$7,137	$1,170	$2,430	$1,170	$1,170	$1,170	$0	$0	$19,730

$450

WaterfafI/'Entry Pone£:Maintenance	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

Lafi.e fountains  :Maintenance	$0	$0	$900	$1,733	$1,145	$2,206

$1,405	$1,370	$340	$0	$0	$9,549

:Management	$500	$500	$500	$500	$500	$500	$500	$500	$500	$500	$0	$0	$5,000

'lltillties	$0

$0	$0	$0	$0	$0	$0	$0

$0	$0	$0

fjenera(:Maintenance	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

$4,444

Tota(]'ieCa 	I

$4,907	$4,898	$6,071	$11,1 11	$16,246	$5,708	$5,403	$7,325	$4,338	$0	$0	$70,451 1

$10,611

Tota('.E:,g,enses	I	$28,739	- ---	$9,818	$11,998	$16,868	$21,121	$11,726	$10,095	$16,891	$8,835	$0	$0	$146,100 I
'.Excess   '.Revenues ('.E:,g, endttures)	I	($7,246)	($2,797)	$10,132	$15,010	$21,455	($20,487)	($10,875)	($1 ,006)	($16,891)	$23,107	$0	$0	$10,402 1

Page 3

Isfes of1Jartram Park

Community_  Veveli?_,vment Vistrict
'D'E'BTS'E'R'VIC'E :f''ll:N'D S'E1U'ES 2015
Statement of'Revenues & 'Exyendltures
:for Tfi e Perioa'Endlng Ju[y 31, 2018

..'A.aoytea 'Buaget

Proratea Tfiru 7/31/18

.Jlctua[ Tfiru 7/31/18

t/ariance

'R'E'V'E:N'U'ES:

.Assessment - 'Direct

Interest Income	$100	$100	$3,736	$3,636

-

$141,083	$141,083	$70,541	($70,541)

.Assessment - Preyayments

.Assessment     Tax 'Ro[[	$300,186	$300, 186	$301,227	$1,041
$0	$0	$190,375	$190,375
TOT.A£     'R'E'V'ENU'ES	$441,369	$441,369	$565,879	$124,510 1
'EXP'E:N'DIT'll'R'ES:

Series 2015
Interest 'Exyense

- 11/01

$163,759	$163,759	$163,759	($0)

Interest 'Exyense -

Princiya['Exyense  - 11/01	$11 0,000	$11 0,000	$230,000	($120,000)

05/01	$161,353	$161,353	$160,916	$437
TOT.A£  'EXP'E:N'DIT'll'R'ES	$435,1 12	$435,112	$554,675	($1 19,563)1

OT:J-{'E'R SO'll'RC'ES/('US'ES)

'BonaProceeds	$0	$0	$0	$0
TOT.A£   OT:J-{'E'R SO'll'RC'ES .Jl:N'D 'US'ES	$0	$0	$0	$0 I
'EXC'ESS 'R'E'V'E:N'U 'ES ('EXP'E:N'DIT'll'R'ES)	$6,257	$11 ,204

:f'll:N'D 'B.Jl£.Jl:NC'E - 'Beginning	$280,240	$520,162

:f'll:N'D  'B.Jl£.Jl:NC'E - 'Endlng	$286,497	$531,366

Page 4

IsCes of13artram Park Community_ 'Deveii?_vment 'District 1YE'B'lS'E'R'VICE :PU.2'/'D S'E'lU'ES 2017
Statement of'Revenues & 'Exyemfitures

J'or Tfi e Perioa'Emfing Ju(y 31, 2018

	.'Aifoytea		Proratea	.Jlctua(		
	'Buaget		Tfiru 7/31/18	Tfiru 7/31/18	'Variance	
'R.,'.£)1'£NU'ES:

Interest Income Assessment - 1Jirect		
$0
$0	
$0
$0	
$1,552
$172,396	
$1,552
$172,396	
Assessment - Tax 'Ro((
'1O'1.'A.£   'R.,'.£)1'£NU'ES		
$0	$0
$0	$0
$173,948	$0
$173,948 I	
'EXP'E2'/'DI'l'U'R'ES:

Series 2015
Interest 'Exyense

- 11/01

$0	$0	$0	$0

Principa('Exyense  - 11/01	$0	$0	$0	$0

Interest  'Exyense - 05/01	$0	$0	$167,598	($1 67,598)
'1O'1.'A.£  'EXP'E2'/'DI'l'U'R'ES	$0	$0	$167,598	($167,598)1

OTJ-f'E'R SO'U'RC'ES/('US'ES)
'BonaProceeas	$0	$0	$0	$0
'1O'1.'A.£   O'T'Jf'E'R  SO'U'RC'ES .Jl2'fD 'US'ES	$0	$0	$0	$0 I
'EXCESS 'R.,'.E)l'ENU'ES ('EXP'E2'/'DI'l'U'R'ES)	$0	$6,350

J''ll.2'/'D 'B.'A.£.'A:NC'E - 'Beginning	$0	$172,292

J''U2'/'D 'B.'A.£.'A:NC'E - 'Emfing	$0	 	$178,642 

Page 5

Is{es of1Jartram Park
CommC.'AuPnIi'I'ty.'AL1JPe'lWveJlf?:EpCm'I'Se:nrtu:NDDistrict
Statement of 'Revenues & 'Exyendltures

Series
2015

Series
2017

:for 'Tfi e Period'Ending Ju[y 31, 2018

$50	$6,529

Interest Income

'EXP:E:NDIT'U'R:ES:

Cayita[Out[ay Cost ofIssuance

I	$50 1	1..

$0
$0

$_6,5_29_.I

$4,968,3 56

$40,000

TO'T.'AL 'EXP:E:NDI'T'U'R:ES

O'T:Jf:E'R SO'U'RC:ES/{'US:ES)

1..

$0_1	1	$5,008,35 6 1

'BondProceeds Interfund'Transfer

'I'O'T.'AL O'T:Jf:E'R SO'U'RC:ES/('US:ES)

'EXC'ESS 'R'EV'E:N'll'ES ('EXP'ENDI'T'U'R'ES)

:f'UND  'B.'AL:ANC'E - 'Beginning

:f'UND 'B.'AL:ANC'E - 'Ending

Page 6

$0	$0

I I I I

$0 I
$5 0 1
$5,5 01 1
$5,550 1

I I I I

$0 I ($5,001 ,827)1
$5,01 5,345  1
$13,518 1

$0	$0

IsCes of'Bartram Park

Series 201 5 Special Assessment Bonds
Interest Rate:
Maturity Date:
Reserve Fund Definition: Reserve Balance:
Bonds outstanding - 1 1 /30/201 5
Less: November 1, 20 15 
Less: November 1, 201 6
Less: November 1, 201 7

4.375%-5.1 25% 
1 1 /1 /45
50% of Max Annual Debt Service
$222,662.98 
$6,725,000
$0 ($ 1 1 0,000) ($230,000)

Current Bonds Outstanding

$6,385,000

Community 1Jevefoyment 1Jistrict LDnfJ 'Term 1Jebt 'Reyort

Reserve Fund Requirement:	$220, 634. 38 	

		

		

		

		

Series 201 7 Special Assessment Bonds
Interest Rate:
Maturity Date:
Reserve Fund Definition: Reserve Fund Requirement: Reserve Balance:
Bonds outstanding - 1 1 /30/201 7 Current Bonds Outstanding

3.50%-5.00%
1 1 /1 /47
50% of Max Annual Debt Service
$1 72,275.00
$1 73 ,843.32 
$5,345,000
$5, 345 ,000

Page 8

IsCes of'.Bartram Parli Community 1Jeveloyment 1Jistrict

�afance Vue from 1Jevefoper

'.Requested"
:fUndi'YlfJ
.JI.mount J1/ 2018

'.Requested"
:fundi'Ylf}
.JI.mount J1/ 2017

Cfiecli
.Jl:rrwunt Vevefoper

Checli Vate '.Received"
Vevefoper

1Jate
of
'.Request

'.Request
#

:fundi'YlfJ '.Requests J1j18

12	9 /11 /15	10 /7/ 15	$5,150.00	$5,150.00	$0.00

14	10/21 / 15	11/19/15	$5,715.50	$5,333.19	$0.00	
15	11/18/ 15	1/11/16	$4,596.79	$4,596.79	$0.00	
16	1/ 20 /16 	3/8/16	$11,860.43	$9,613.85	$0.00	
	2/17/16	3/8/16	$7,443.22	$7,443.22	$0.00	
18	4/20/16 	5/ 13/16	$11,209.06	$11,209.06	$0.00	
	Duplicate Pymt	7/5/16	$11,209.06	$0.00	$0.00	
19	5/26/16	7/5/16	$5,986.37	$5,986.37	$0.00	
20	6/ 15 /16	7/5/16	$4,940.33	$4,940.33	$0.00	
21	7/20/16	8/ 1/16	$7,464.35	$7,464.35	$0.00	
22	8/ 24/16	9/ 7/16	$5,715.30	$5,715.30	$0.00	
23	9/ 13/16	9/22/16	$14,292.87	$14,292.87	$0.00	
24	9/30/16	10/5/16	$9,822.03	$9,822.03	$0.00	
25	11/16/16	12/22/16	$1,749.19	$1,749.19	$0.00	
26	12/12/16	12/22/16	$1,392.94	$1,392.94	$0.00	
27	9/13/17	11/15/ 17	$13,371.88	$13,371.88	$0.00	
28	10/10/17	12/ 8/17	$14,675.33	$2,270.85	$12,404.48	$0.00	
29	11/6/17	2/23/18	$3,836.13	$3,836.13	$7,444.01	$0.00	
30	11/22/17	2/23/18	$1,621.33	$1,621.33	$2,419.70	$0.00	
	2/12/ 18	5/ 24/18	$10,014.67		$10,014.67	$0.00	

Audit AJE	9/30/ 15	($2,903.42)	$0.00

8/8/18	$31,941.72	($31,941.72)
TOTAL	$28,047.21	$112,906.26	$64,224.58	($31,941.72)1

Page 9

B. 

Isfes of'.Bartr4a7m5 'WPaersk.t CToowmnmuPnUlictye, 1JSueviteefiJ1ym14

STANDARD PACIFIC

 	382	141 ,082.96	344,792.77	36,354.60	522,230.33 

STANDARD PACIFIC

    252,026.51	70,541.48	1 72,396.39	27,265.95	270,203.82

1
2

4
5
INTEREST
6
7
8
9

3

11 /6/17
11/15/17
11/28/17
1 2/11/17
12/27/17
1/4/18
1/24/18
2/26/18
3/13/18
4/18/18

...
12,836.27
18,478.29
32,510.13 
7,909.56
14.97
71 ,798.93
153,585.31
2,540.33
1,354.93

...

...

...

...

...

...

...

...

...

...
3,202.98
4,610.80
8,112.10
1,973.64
3.74
17,915.66
38,323.44
633.88
338.09

...1 89.22

...

...

...

...

...

..4.7.21

...

...
16,039.25
23,089.09
40,622.23
9,883.20
18.71
89,714.59
191 ,908.75
3,174.21
1,693.02
236.43

...

...

... 9.07

...

...

...

...2.26

TOTAL TAX ROLL RECEIPTS

$301,227.01

...

...
75,163.80

...
376,390.81

...11 .33

...

:fYSt.18..'A.:'Au.qssusestsmeine,n:Ft£1le3c2e0i9y2ts

ent 1Jistrict

ASSESSED TO	

LOTS	SERIES 2015 DEBT SERVICE
ASMNT	SERIES 2017 DEBT SERVICE
ASMNT	
FY 18
O&M ASMNT	

TOTAL ASMTS	

TOTAL DIRECT INVOICES NET	382	1 41 ,082.96	344,792.77	36,354.60	522,230.33	

TAX ROLL NET	
234	
299,044.64	.	
74,619.23	
373,663.87	
TOTAL DISTRICT NET	616	440,127.60	344,792.77	110,973.83	895,894.20	

RECEIVED FROM	

BALANCE DUE	SERIES 2015 DEBT SERVICE
ASMNT	SERIES 2017 DEBT SERVICE
ASMNT	
FY 18 
O&M
ASMNT	

TOTAL RECEIVED	

TOTAL DIRECT INVOICES	252,026.51	70,541.48	1 72,396.39	27,265.95	270,203.82	
TAX ROLL RECEIVED / DUE	(2,71 5.61)	301,217.94	.	75,161 .54	376,379.48	
TOTAL RECEIPTS / DUE	249,310.90	371,759.42	.	102,427.49	646,583.30	

TAX ROLL RECEIPTS						

DISTRIBUTION	

DATE	SERIES 2015 DEBT SERVICE
ASMNT	SERIES 2017 DEBT SERVICE
ASMNT	

FY18 O&M ASMNT	

TOTAL RECEIVED	

INTEREST	4/30/1 8	
TAX CERTIFICATES	6/1 1/18	
10 	6/18/18	
INTEREST	7/1 0/18	

PERCENT COLLECTED DIRECT	50%	50%	75%	52%	I	
PERCENT COLLECTED TAX ROLL	101% 	0%	101% 	101% ',/		
PERCENT COLLECTED TOTAL	84%	50%	92%	72%		

Page 7

C.

Fund

Date

Check No.

Amount

(jenera{:f'unc{

Is{es of'Bartram Park

Community 1Jeve[oyment District

Check 1{.un Summary
.:Augus t 15, 2018

.'Accounts Payaf3Ce	5/3/18	292-293	$	1,604.74	
	5/14/18	294	$	4,469.36	
	5/29/18	295-298	$	4,972.78	
	5/31/18	299-305	$	3,454.62	

6/7/18	306	$	500.00

 Suf3-Tota{	$	15,001.50 

l 'I'ota{

$

15,001.50

CHECK  DATES  05/01/2018 - 07/31/2018 ***	ISLES OF BARTRAM - GENERAL

A*P*3* 00R	YEAR-TO-DATE   ACCOUNTS   PAYABLE  PREPAID/ COMPUTER  CHECK  REGISTER	RUN	8/08/18	PAGE	1
BANK  A   ISLES  OF  BARTRAM

DATE

- -

- - - - -

- -

CHECK	VEND#	• . D. A. T. EINVOINCVEO• I. C. E. .    . Y. R. MEXOPEDNPSTEDATCCOT. #. . SUB	SUBCLASS 5/03/18 00025		4/27/18 04272018 201803 32 0-572 00-46300 

VENDOR NAME

STATUS
*

AMOUNT
1,0 04.7 4

. . . . CHECK . . . . . 
AMOUNT	#

- - - -

MAR

-IR-RIGATION  REIM-BU-RSE

-CE-LESTINA  MASTER  HOA

*	-  - -  - -  -  -  - - -  -1 -, 0 -0 4-.7 -4   000292 

5/03/18 00013 

4/17/18 16683	201804 31 0-51300-3 1200 

600 .0 0

SERIES 2015 10/31/17 ARB

GRAU AND ASSOCIATES

*	- -  -  - -  -  - -  -  - - -6-00 -. 0 -0   000293 

5/14/18 00001 

5/01/18
5/01/18 
5/01/18 
5/01/18

MAY
MAY 47 
MAY

201805 310-5 1300-34000 
MANAGEMENT FEES
201805 31 0-5130 0-35100 
INFORMATION TECH
201805 31 0-5 1300-31200 

COPIES

DISSE2M0 1IN8 A0 5TIO3 N1 0 F-E5 E1 3S00 -42500 

- - - - - - - - - - - - - - - -

GOVERNMENTAL MANAGEMENT SERVICES

3,750.00
*	133 .33 
*	583 .33
*	2 . 10 

- - -  -  - - - - - - -4 -, 4-69 -.3 -6   000294 

5/29/18 00004 

4/30/18 100167	201803 31 0-5130 0-31500 

*	304 . 50

5/29/18 00020 

- - -

PREPARE BUDGET DOCUMENTS	HOPPING GREEN AND SAMS

*	-  - - -  -  - - -  -  -  - -3 -04 -. 5 -0   000295 

- - - - - - - - - - - - - - -

2/01/18 343841	201802 320-57200-46100	1, 170.0 0

5/29/18 00020 

- - - -

FEB LAKE MAINTENANCE	LAKE DOCTORS , INC .

*	- -  -  - -  -  -  - - -  -1 -, 1 -70 -. 0-0   000296 

- - - - - - - - - - - - - - - -

5/01 /18 260858	20 1805 320-57200-46100	1,1 70.00

5/29/18 00022 

- - -

MAY LAKE MAINTENANCE	LAKE DOCTORS , INC .

*	-  -  - -  -  - -  - -  - -1 -, 1 -70 -. 0 -0   000297 

5/01/18 INV21 154 201805 32 0-57200-46200 MAY LANDSCAPE MAINTENANCE
5/01/18 INV21154 201805 32 0-57 200-46200 
5/01/18   INMAVY2 1F1E5R4 T2/P0 E1 8ST05 CO3N2T0R-O5L7200-46200 MAY PALM PRUNING

- - - - - - - - - - - - - -

*

5/01/18 INV2 1154 201805 320-57200-46200 

1,5 45 . 43

*

593 .2 6

*

70.2 1
119 .3 8

5/31/18 00025 

- - - -

M-AY   IRRIGATION  REPAIRS	YELLOWSTONE  LANDSCAPE	*

2, 328 . 28 000298 

- - - - - - - - - - - - - - -

5/21/18 05212018 201 805 32 0-57200-46300	504 . 62

5/31/18 00021 

- - - -

MAR IRRIGATION REIMBURSE	CELESTINA MASTER HOA	*

504 . 62 000299 

5/11/18 M1 8516	201805 320-57200-46300 
MAY FOUNTAIN SERVICE	CRYSTAL CLEAN POOL SERVICE , INC
IBTR ISLES OF BRTRM BSANCHEZ

450 .00 

450 . 00 000300 

AP300R	YEAR-TO-DATE  ACCOUNTS  PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/08/18	PAGE	2
*** CHECK  DATES  05/01/2018 - 07/31/2018 ***	ISLES OF BARTRAM - GENERAL
BANK  A  ISLES  OF  BARTRAM

CHECK	VEND#	. . . . . INVOICE . . . . •  . . . EXPENSED TO . . .		VENDOR NAME	STATUS DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

AMOUNT

• • . • CHECK • . . . . 
AMOUNT	#

5/3 1/18 00018 

1/01/18 337844	201801 320-53 800-45501 

*	500 . 00

- -

- -

- -  - - -  -JAN-

MANA-GEM-ENT  SE-R-VI-CE-S

-  -V-EST-A-PR-OP-ER-T-Y  S-ER-V-ICE-S -,   I-NC- . - - -  - -

-  - - -  -  - - - -  - -  -5 -00 -. 0-0   000301 

5/3 1/18 00018 

2/01/18 338879	201802 320-53 800-45501 

*	500 .00

-

- -

- - - -

- - - - -

F-EB  M-AN-AGEMEN-T  SERVICE-S

- -V-EST-A-PR-OP-ER-TY-

S-ER-V-ICE-S -,

-INC- . -  - -  - -

-  -  - -  -  -  -  - - -  -  -5 -00 -.0 -0   000302 

5/31/18 00018 

3/01 /18 339840	201803 320-53800-45501 

*	500 .00 

- -

- -

- -

- - - - -

MAR  M-AN-AGEMEN-T  SERV-I-CE-S

- -V-EST-A-PR-OP-ER-TY-

S-ER-V-ICE-S -,

-INC- . -  - -  -  -

- - -  -  - -  -  - -  -  - -5 -00 -.0 -0   000303 

5/31/18 00018 

4/01/18 341199	201804 320-53800 -45501 

*	500 . 00

5/01/18 342343	201805 320-53 800 -45501 

-

- -

- - -

5/31/18 00018 

- - - - -

APR MANAGEMENT SERVICES	VESTA PROPERTY SERVICES, INC .

- - -  - -  -  - -  -  - - -5 -00 -. 0 -0   000304 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

- - - - -

M-A-Y  MAN-A-GEMENT-FEES

- - -V-EST-A-PR-OP-ER-TY-

R-V-ICE-S -,   I-NC- . -  - - -  -

*	-  - - -  -  - - -  -  - -  -5 -00 -. 0 -0   000305 

500 . 00

*

6/07/18 00018 

6/01/18 343499	201806 320 -53 800-45501 
JUN MANAGEMENT SERVICES	VESTA PROPERTY SERVICES , INC .
TOTAL FOR BANK A TOTAL FOR REGISTER

IBTR ISLES OF BRTRM BSANCHEZ

500 .00

15 , 001 .50
15, 001 . 50

500 .00 000306 

Celestina Master HOA, Inc 

INVOICE DATE: APRIL 27, 2018

To:

Jim Oliver

475 West Town Place, Suite 1 14

Isles of Bartram CDD

St Augustine, FL 32092

;···· . ·1

	DESCRIPTION		AMOUNT	
	Reimbursement for I rrigation Billing (1 0%) March		1004.74	
Any questions please call Jennifer Hill 386-439-0134		

TOTAL AMOUNT DUE		
	$1 004.74	

Make all checks payable to:

Celestina Master Homesowners Association Please mail or deliver to Vesta Services 411 South Central Avenue, Suite B Flagler Beach, FL 321 36.

Date 04/27/1 8	CELESTINA MASTER PROPERTY OWNERS ASSOCIATION, INC
G/L ACC O U N T ACT IVITY 
Account #: 05330	UTILITIES- IRRIGATION SYSTEM

#0913 Page: 1

Starting Date: 04/01 /18 Ending date: 04/30/1 8

·oate·.••·  ;···si,,,i'rc�::·"·•··\:·:�et.:,tj•.' ::;:;:::::'\Jfo�1tAm.o.iih(: >�•.:pr��1t4ihqiinf:::;;:.:> ·:.�::· .·>.:;��.rer�n�.�- ·;\;·.···.:·�: ·....
04/27/1 8	AP0017	VH527	9,042.65	JEA UTILITY PAYMENTS

Beginning Bal 20,791 .40

Tot Debits 9,042.65

Tot Credits

.00

Net Change 9,042,65

Ending Bal 29,834.05

 	

Date 04/27/18	CELESTINA MASTER PROPERTY OWNERS ASSOCIATION, INC
G/L ACCO U N T ACTIVITY 
Account #: 05335	UTILITIES- IRRIGATION COD PORt

#0914 Page: 1

Starting Date: 04/27/1 8 Ending date: 04/27/1 8
U	!

. • •. .Oat�. ' .	:$�fir#�):\·'\R�i.'.:'.1q):/:·.:,\,\·,: :\IJ�µit An,,g'�t ::: )j,:¢r�'dit!.Am�:J�i'.;if<(fri{;t·t1Jij�r,�"i�ti:¢:�1::>{}{}:\f:s/;": l};:::/·.··..·•··· ·.

04/27/1 8	AP0017	VH527

1, 004.74

JEA UTILITY PAYMENTS

Beginning Bal
412. 90

Tot Debits 1 ,004.74

Tot Credits

Net Change 1, 004.74

Ending Bal 1 ,417.64

Phone: 561 -994-9299

Isles of Bartram Park
4 75 W Town Place Suite 1 14 St. Augustine, FL 32092
Invoice No.	1 6683
Date	04/1 7/2018 

G rau and Associates
2700 N. Military Trail, Suite 350 Boca Raton, FL 33431- www.graucpa.com

Fax: 561 �994-5823

1· 31 '.513· 31 1..
13

SERVICE
Arbitrage Series 2015 FYE 1 0/31 /20 17 

Current Amount Due

0 - 30	31- 60	61 - 90	91 - 120	Over 120	Balance	
600.00	0.00	0.00	0.00	0.00	600.00	

Payment due upon receipt.

AMOUNT
$ 	6=0=0-=. 0-=0

$==="6,,,.0-0.,..0,,.,0

Governmental Management Servicesi LLC
1 001 Bradford Way

Kingston, TN 37763

Bill To:

Isles of Bartram Park COD 475 West Town Place Suite 1 14
At. Augustine, FL 32092

Description

J

3'1

Management  Fees  -  May  201  8   /·  31  ·   5J'3  • I nformation Technology - May 2018 I· 3/ ·.S 15 · 3 5 \
Dissemination Agent Services - May 20181 · J ·S/3 ,3/ 7,.. Coples \. "3\· S I�, i-)2 !>

Hours/Qty

Invoice

Invoice #: 47 Invoice Date: 5/1/1 8
Due Date: 5/1/18 Case:
P.O. Number:

Rate	Amount
3,750.00	3,750.00
1 33.33	1 33.33
583,33	583.33
2.70	2.70

    Total	$4,469.36	
    Payments/Credits	$0.00	
    Balance Due	$4,469.36	

H opping Green & Sams
Attorneys and Counselors
119 S. Monroe Street, Ste. 300

P.O. Box 6526 Tallahassee, FL 32314
850.222.7500

=======================· =========	STATEMENT =================================
April 30, 2018

Isles of Bartram Park Community Development Dist c/o GMS, LLC
475 West Town Place, Suite 1 14 St. Augustine, FL 32092

Bill Number 100167 Billed through 03/31/2018

General Counsel
IBPCDD	00001	WSH

FOR PROFESSIONAL SERVICES RENDERED

03/26/18	WSH	Review minutes and confer with Stephens regarding revisions to same.

03/28/18	WSH	Review file and begin preparation of budget documents; confer with Oliver regarding same.

03/30/18	CGS	Monitor proposed legislation which may impact district.

Total fees for this matter

MATTER SUMMARY

0.40 hrs
a.so hrs
0.30 hrs

$304.50

Stuart, Cheryl G. Haber, Wesley S.

TOTAL FEES

TOTAL CHARGES FOR THIS MATTER BILLING SUMMARY

0.30 hrs
0.90 hrs

3 10 /hr
235 /hr

$93.b0

$211.50

$304.50

Stuart, Cheryl G. Haber, Wesley s.

TOTAL FEES

0.30 hrs
0.90 hrs

310 /hr

$304.50

$93.00
$211.50

$304.50

235 /hr

TOTAL CHARGES FOR THIS BILL

Please include the bill number on vour check.

$304.50

Invoice #
Account #	343841
721 658 	
Invoice Date
Due Date	2/1/2018 
2/1 1 /20 l 8	

INVOICE

3543 State Road 419, Winter Springs, FL 32708
Bill To
CISELLEESSATTINBAAMRTARSATEMRCPDODA

InPvloeiacseeQcualelsutisonats: lak1e-s8@00la-k66ed6o-5c2to5r3s.ocrom

NET lO DAYS	MAS

cS¾        ¼-�\.·  V. N:m;      >•\::�,-":             y·P·:«dS.O· ·». 'GN,,,,.,,,,,,o'C....=-=-==..,.,..,.,,,,_-�,."�==J--------T-erm-s --------t----Rep---
Item Number	Description	Amount
Monthly Water Management Service	1,170.00

Customer Total Balance	$3,290.00
--I-N-VO-IC-E-D-AT-E-RE-F-LE-C-TS-M-O-NT-H-SE-R-V-IC-E P-R-O-VID-E-D-.

�Non�-Taxable S-ub-total -=-.....

your payment.

Tnuomhbelepr eannsdurinevporiocemnputmanbderaoccnuyroauter ccrheedcikt taonydoaulwr aycsoiunnctlu, dpeleyaoseurinrcelmuditetyanocuersatcucbowunith

Taxable Subtotal Tax

-��:=;r.;z::•=-�

to your inquiry,

Please do not send any correspondence with your payment as it may delay our response
Follow 11s on Facebook & Instagram!!

Total Invoice	$1,170.00

CISELLEESSATTINBAAMRTARSTAEMRCPDODA

Bill To

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

	Invoice #
Account # Date	343841	,,.,_,..,, ,
721 658
2/1/2018 -	
SEamvaeilaaSdtdarmesps:• Go Green & Go Paperless! Have your invoice emailedI	
	IF PAMYIaNstGercBaYrdCREDITVCiARDsa    _, FI_LLAOmUerTicBanELEOxpWress
-Car-d #Verification # --
Expr . Date #	 	
PBriilnlitnNg aAmdedress:  	Check box if same as above
Signature  		

Amount Enclosed

4S7U5ITWEE1S1T4 TOWN PLACE

ST. AUGUSTINE, FLORIDA 32092

[ 	-1Please Check Box ifNew Address and Make Changes Above

Winter Springs, FL 32708

The Lake Doctors, Inc. 3543 State Road 419

The Lake Doctors, Inc.
Aquatic Management Services •

ST. AUGUSTINE, FLORIDA 32092

475 WEST TOWN PLACE

SUITE 1 14

ISLES AT BARTRAM COD

CELESTINA MASTER POA

���   3543 State Road 41 9, Winter Springs, FL 32708

Bill To

INVOICE

Invoice #	360858	
Account #	721 658	
Invoice Date
Due Date	5/ 1 /20 18 
-•------••rn•••••�•---••
... 5/1 1 /20 18 	
Invoice Questions: Please call us at
1-800-666-5253 or
lakes@lakedoctors.com

P.O. No.	Terms		Rep
MAS	
	NET I0 DAYS		

Item Numb,er

Monthly Water Management Service

Description

Amount

1,1 70.00

Customer Total Balance	$2,340.00
INVOICEDATE REFLECTS MONTH SERVICE PROVIDED.
To help ensure prompt and accurate credit to your account, please include your account number and invoice number on your check and always include your remittance stub with your payment.
Please do not send any correspondence with your payment as it may delay our response to your inquiry.
Follow us on Facebook & Jnstagram!!

Tax
 Total 

$1,170.00

Amount Enclosed	Invoice #	360858	
	Account #	721 658	
	'  -	Date	5/1 /20 18 -�   -�·	
Save a Stamp • Go Green & Go Paperless! Have your invoice emailed!
Email add·-r·e-s·s:	 	
. -	
	-IP P-AYING BY CR-ED-IT CARD, FILL OUT BELOW
Cat·d Mastercard		Visa    __American Express
Card #	#     	
Exp. Verification
PrintDate #  	
Bi	Name  	
lling Address:	_ Check box ifsame as above
Signature	 		

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

Bill To

CELESTINA MASTER POA ISLES AT BARTRAM COD 475 WEST TOWN PLACE SUITE 1 14
ST. AUGUSTINE, FLORIDA 32092

The Lake Doctors, Inc.

L___J Please Check Box ifNew Address and Make Changes Above
3543 State Road 419 Winter Springs, FL 32708

1!tYELLOWSTONE

Invoice

Landscape Professionals

Post Office Box 849 11 Bunnell, FL 32110

Tel 386.437.6211 11 Fax 386.586.1285

Invoiice:Date:

INV"0000211540
May I, 2018 

PAOccNouunmt:ber: 	26982

Remit To:

Isles ofBartram Park CDD at Celestina 475 West Town Place

Suite          1          14 Saint Augustine, FL 32092

Yellowstone Landscape PO Box 101017 Atlanta, GA 30392-1017

Project Number:	10JX1248.102

Invoice Due Date:

May 31, 2018

Property Name: Terms:

Isles ofBattram CDD NET 30

Invoice Amount: Month of Service:

$2,328.28
May 2018 

Monthly Landscape Maintenance Fert/Pest Control
Palm Pruning
Irrigation

1,545.43
593.26
70.21
119.38

I < 31- · 512 · Lf(/l 21.

Invoice Total

2,328.28

Shouldyou have any questions or inquiries please call (386) 437"6211. 

Celestina Master HOA, Inc

INVOICE DATE: MAY21 , 2018 

To:

4Is7le5sWofesBtaTrtorwamn PClDacDe, Suite 114 

Brian Sanchez

St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (1 0%) March

'J),  (' .l!		504,62	
Any questions please call Jennifer Hill 386-439-0134		
		
	$504.62	
TOTAL AMOUNT DUE		

Make all checks payable to: Celestina Master Homesowners Association Please mail or deliver to Vesta Services 41 1 South Central Avenue, Suite B Flagler Beach, FL 321 36.

Date 05/22/1 8	CELESTINA MASTER PROPERTY OWNERS ASSOCIATION, INC
G/L AC C O U N T AC TIVIT Y

Account #: 05335	UTILITIES- IRRIGATION CDD PORt
Starting Date: 05/01/1 8 Ending datei,: 05/�2/1 8

#0954 Page: 1

L[<,:. , :<-·  Date

•.·F,: • •:"s._.J.J. ,...:c.�- >   , ;R.ef.11) ' :.••···... ,-   :beb1t AitibU111: '.it

0_..

, ·-•-�·•··'  •__ _   _ -.:;:;��•::: ··"    "

05/21/18	AP0017	VH552	504.62"")
:;;:.;:.�  ,...,,_.,-=

JEA UTILITY PAYMENTS

Beginning Bal
1 ,417.64

Tot Debits
504.62

Tot C redits
.00

Net Change
504.62

Ending Bal 1, 922.26

Date 05/22/1 8	CELESTINA MASTER PROPERTY OWNERS ASSOCIATION, INC
GIL AC C O U N T ACT IVITY 

Account #: 05330	UTILITIES- IRRIGATION SYSTEM
Starting Date: 05/01/1 8 Ending date: 05/22/18 
o:,::�8 i(:::�; '::::;•lli ,>	o•bl��� ·.. Cr�ditAfu;.r�t":�A UTILI:!:��::;� >

#0953 Page: 1

Beginning Bal 29, 834.05

Tot Debits 4,541 .61

Tot Credits
.00

N et Change 4,541 .61

Ending Bal 34,375.66

 	

9020-1 Berry Ave.

Crystal Clean Pool Service, Inc
J acksonville, Florida 3221 1 9cr0y4s-t8a5lc5le-8a8n8p4ools@comcast.net
l-·BcILeL-1eTs-Oti-na_F_o�u-t-ai_n
Isles of Bartramil  Park C.D.D.

Suite 1 1 4

475 West Town Place
St. Augustine, FL 32092

Invoice

L�}

i  INVOsI5C1_E6#_.  __,, ._. 'DATE·•··	' TOTAL DUE	DUE DATE   .	: TER�lS	·  ENCLOSED 	1

AP.pOri.l NUMBER

ACTIV·····I··T·····Y·-····.·-·· ····-··-··-------

MMoonnththlIy.SFoeurvnictaein. Service

-�---i---................ ,.    ""' " "' "" ·--4-50.0-0 -e

QTY

RATE

AMOUNT

• •-••••• • -•�•" '••••-• '------�---- .. ••"•w••••-•••• •-••---•-- ---�-----

450.00

- - -

BALANCE DUE

$450.00

V24es5taRiPverorspiedretyASvenrvuieces, Inc. JSaucitkeso2n5v0ille FL 32202

Bill To
4Is7le5sWofesBtaTrotrwanmPPlaacrke COD JSaucitkes2on5v0ille FL 32092

Invoice
Invoice # Date

Memo

TDeuremDsate

337844

1/1 /2018 
D1/u1e/2o0n1 8receipt MANAGEMENT SERV... 

L�.IA-4-.rf -•·-----···---·..........._.____- ·-··•--··-·- --.._..____......··~· ..............-............................. ·---··-·...........,...1..... ..................·-____1_ 1.......-·-· ..................J...............-··· 	- . ·-.

MAiic�MANAGEMENfsERvic·gs· -....

·

... ·...•. .·-:- : \T);'·11'1'i'·\·i1}·i·:··;·;\)-!·:ii':1}H·tif.@:J:t !  ·.••  _    .-�\;/;.-;,,i:i:·

_J

.,,, ,;;:,:;;:\::r>. .··•·· .. .... -... .. . .,.,,, · )tt . .

500.00 1

soo.oo

J fj 

Total	$500.00

 	

V4e5staRiPverorspiedretyASvenrvuieces,  Inc. SJaucitkeso2n5v0ille FL 32202

Bill To 4Is7le5sWofesBtaTrotrwanmPPlaacrle< COD JSaucitkeso2n5v0ille FL 32092

Invoice

Invoice # Date

Terms Due Date Memo

338879
2/1/2018 

2/1 /20 1 8

Due o n receipt MANAGEMENT SERV... 

Total	$500.00

\Testa,,,.

Vesta Properly Services, Inc, 245 Riverside Avenue
Suite 250
Jacksonville FL 32202

Bill To
Isles of Bartram Park COD 475 West Town Place Suite 250
Jacl<sonville FL 32092

Invoice

Invoice # Date
TDeuremDsate Memo

339840
3/'1/2018 

Due on receipt 3/1/2018
MANAGEMENT SERV...

J· 3t· 53f· L-/55e>J
I '6

Total	$500.00

 	 	

Vesta,,v

Invoice
Invoice #

341 1 99

2V4es5taRiPverorspiedretyASvenrvuieces, Inc.

Date

4/1 /2018 

JSaucitkes2on5v0ille FL 32202

TDeuremDsate

Memo

4D/u1e/2o0n1 8receipt

MANAGEM ENT SERV...

! '

4SIs7le5i sWofesBtaTrotrwanmPPlaacrke COD

Bill To

Jauctkes2on5v0ille FL 32092

l·3Z• 5:3'8' · '1S5o l If

Total	$500.00

Vesta,,�

V4e5staRiPverorpsiedretyASvenvuieces, Inc. JSaucitkes2o5n0ville FL 32202

Suite 250

475 West Town Place

IBsilell sToof Bartram Park COD Jacksonville FL 32092

Invoice

Memo

IDnavtoeice # TDeuremDsate

354/12/2304318 

5/1/201 8

Due on receipt MANAGEMENT SERV... 

/· '32 . S�· '-IG5o l 1 6

Total	$500.00

Vesta-,,�

Invoice

Invoice # Date

343499

2S4u5iteR2iv5e0rside Avenue

Vesta Property Services, Inc.

6/1/2018 

Jacksonville FL 32202

Terms

Due Date

Due on receipt

Memo

6/1/2018 

MANAGEMENT SERV...

Bill To

S4Is7le5i sWofesBtaTrotrwanmPPlaacrkeCOD

Jauctkeso2n5v0ille FL 32092

I ·31- · 63'!f · '1G6b (

I 8°'

Total	$500.00

D.

Isles of Bartram Park
Community Pevelopment District

Funding  Request #32
August 8, 2018

1	Crystal Clean Pool Service, Inc.
May Service Inv #M18795 6/12/18	
$	
	July Service Inv #M19087 7/12/18	$	
2	Celestina Master HOA, Inc.
Reimb Irrigation Inv #VH588 6/1/18	
$	
3	England Thims & Miller, Inc
May Professional Services Inv #0187371 7/8/18	
$	
4	Fedex
July Postage Inv #624017975 7/10/18	
$	
5	Governmental Management Services, LLC
June Mangement Fees Inv #48 6/1/18	
$	
	July Mangement Fees Inv #49 7/2/18 August Mangement Fees Inv #50 8/1/18	$
$	
6	Grau & Associates
FY17 Audit Fees Inv # 17069 6/29/18	
$	
7	Hopping Green & Sams
April General Counsel Inv #100741 5/31/18	
$	
	May General Counsel Inv #101342 6/30/18	$	
8	The Lake Doctors, Inc.
Jun Lake Maintenance Inv #366805 6/1/18	
$	
	Jul Lake Maintenance Inv #372722 7/1/18
Quarterly Fountain Service Inv #373678 7/1/18 Aug Lake Maintenance Inv #378691 8/1/18	$
$
$	
9	Yellowstone Landscape
Jun Landscape Maintenance Inv#215564 6/1/18	
$	
	Annual Flower Rotation Inv#221127 6/30/18 Jul Landscape Maintenance Inv#219606 7/1/18
Aug Landscape Maintenance Inv#223285 8/1/18	$
$	

450.00
450.00

919.00

225.00

24.34

4,658.22
4,479.95
4,469.80

4,900.00

70.50
830.85

1,170.00
1,170.00
340.00
1,170.00

2,328.28
1,957.50
2,328.28

Please make check payable to: Isles of Bartram Park CDP
c/o GMS LLC
475 West Town Place
Suite 114
St. Augustine FL 32092

Signature:  	
Chairman/Vice Chairman

Signature:

-,- 	_ Secretary/Asst. Secretary

Crystal Clean Pool Service, Inc
9020-1 Berry Ave.
Jacksonville, Florida 3221 1
904-855-8884
crystalcleanpools@comcast.net
l  BILL TO .	
Celestina Fountain
Isles of Bartram Park C.D.D. 475 West Town Place
Suite 11 4
St. Augustine, FL 32092

I Net 30

··. !

RMS

Invoice

·

INVOICE # . · M1 8795
P.O. NUMBER
May

i 06/1 2/201 8

l TOTAL DUE ·.

·

iI   $450.00

DUE.DATE · • . 07/1 2/201 8

TE	• .· ·

ENCLOSED • ·

CTIVITY ·' .

·  . . . · .· . · ·.. , ..1;

·•: .·... < . .QTY

•. :. : . . .. :·. i RATE l .. . .

Monthly Service
J��nthlv Fountain Service

-	-	---+------'--+-- -·--�-~--·��--4-�so�--.·o-�o  --
l
BALANCE DUE

I

$450.00

Crystal Clean Pool Service, Inc
9020-1 Berry Ave.
Jacksonville, Florida 3221 1
904-855-8884
crystalcleanpoots@corncast.net
   BILLTO	
Celestina Fountain
Isles of Bartram Park C.D.D. 475 West Town Place
Suite 114 
St. Augustine, FL 32092

-•;;
...:.  "   � ... ., ;::�"�  	� •. :, r,.��- •, .; � � � '\," l,

INVOICE #
M1 9087
P.O. NUMBER
June

: DATE

l

0111 21201 a

! TOTAL DUE
: $450.00

\ DUE DATE	! TERMS	. ENCLOSED
! 08/1 1 /2018	! Net 30

lACTIVITY .· . .  

,...,,.,.� ..,...,.,......, ..._, ,,,�··-- ...--•···-• -•·-·•·--··""..--.•

i 

�--..RATE It
,-.......-,.,.......�...-,-,...-,..._.,,.,....  _,________,_,,,.,-,.�.........,..,,,.................._.....	:	..	.	.	--i-	.	�
AMOUNT	
	450.00 l	450.00	

fMonlhly Service	
Monthly Fciuntain Service

BALANCE DUE

$450.·oo

Celestina Master HOA, Inc
INVOICE DATE; JUNE, 2018

To:	Brian Sanchez
Isles of Bartram CDD
475 West Town Place, Suite 114 St Augustine, FL 32092

DESCRIPTION	AMOUNT	
Reimbursement for I rrigation Billing (1 0%) March

P\HEf'--";,· E- I\..IF-f\1
;   JLJt,J!      �l-..      ..�      •20t,!,(<j,	!.   J�
f
�I iij	�!!ti!'
av,. , .	91 9.00	
	
Any questions please call Jennifer Hill 386-439-0134		
		
	$919.00	

TOTAL AMOUNT DUE

Make all checks payable to: Celestina Master Homesowners Association Please mail or deliver to Vesta Services 41 1 South Central Avenue, Suite B Flagler Beach, FL 321 36.

Date 06/23/18	CELESTINA MASTER PROPERTY OWNERS ASSOCIATION, INC 
G/L AC C O U NT AC T I V I TY 

AStcacrotiunngtD#a: 0te5:30365/01/1U8TI LEInTdIEinSg-dIaRtRe:IG06A/T3I0O/1N8COD PORt

#1050 Page: 1

07

(•hi'iJJ�te··.::·�pbC:ourc&(,<'.11'Ref-.{JD\i2�?i,tgr •·ngb1tfAmoQOt{f;',.: /,Pt6.iJ1PAmoU:nJ'.t'f\.;_\\+/+rY°;$"13f�,enJie:  ��JJA,\ :�;:,}>< ic, 'E:·d

06//0283//1 8	ARP0001 70

V02H95988

504.62

JI rEriAgaUtioTnI LRITeYimPbAYME NTS

Beginn9in1g7B.5a2l

Tot9D1e9b.0it0s

Tot C50re4d.6it2s

Net C4h1a4n.3g8e

E1n,d3i3ng1 . 9B0al

Isles Of Bartram COD 475 West Town Place Suite 114 
St. Augustine, FL 32092
Project	13125.03000	Isles of Bartram COD
Professional Services rendered through May 31, 201 8 Professional Personnel

June B, 2018 Project No: Invoice No:

13125.03000
0187371

Principal • Vice President
Totals
Total Labor

Hours
1 .00
1.00

Rate
225.00

Amount
225.00
225.00

225.00

Invoice Total this Period	$225.00

En9lond·Thim:,&millar,lnc.
ENOWEER$•f'lANliERS• SURVEYORS 1 01S�lANDSCAPE�RCh1TECTS
W76CldSIA�llOOl• Jo<io,01i!>,™<llml8•1!ll04-$l2-lllOl•lo,IO<-M69l85 Cl.«xl<l2581  lC-ooOOl16

u

Inv6o-2ic4e0-N17u9m7b5er	I nJvol i1c0e, 2D0a1t8e

P1 aogfe3

Billing Address:
ISLES OF BARTRAM COO 475 W TOWN PL STE 114
SAINT AUGU STINE FL 32092-3649

I nvoice Summary Jul 10, 2018 FedEx Express Services Transportation Charges
Special Handling Charges
Total Charges
TOTAL THIS INVOICE
Other discounts may apply.

USO 
USO

Shipping Address:
ISLES OF BARTRAM COD 475 W TOWN PL STE 1 14
SAINT AUGUSTINE FL 32092-3649

22.80
1.54
$24.34
$24.34

Invoice Questions?
Contact FedEx Revenue Services
Phone:	(800} 622-1 1 47
M-F 7 AMto 8 PM CST Sa 7 AM to 6 PM CST
Fax:	(800) 548-3020
Internet	www.fedex.com

�����!;i:��f�:�:�����a�!scr�t

0	ed

l�voice Number	Account Nu�b;;·•,•·•···..·..····A�ount o·�; 	·--· .

!�e:::�:	;:t�:�i��:ent to F
0 For changeof address, check here and complete form on reV!lrse side.
Remittance Advice

Your payment is dueby Jul 25, 2018

Ex.

6-240-17975	3501 -6353-0	USO $24.34

350163536 24 0179751 400000243496

0 02 9 3 7 2 01 ABOAO.S '*AUTO T4 0 1190 32092·364939 •C01-P29401·11

1 1 1 1 1 1 1 1 II 1 1

1        1	1 1  1  I	1 I 11 

111•111111 1 1 1 •1 1 "I111 • 111111'11 1111,11i., 1 1 1111•p1II•lhl•l•u•

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1 1  11  •''•I'••1 • 1  II11 1   1  1  III111,   I

I11 

.....................................................................□etai.led. des�rtptio.ns_of.sureh.arges.can.be__located..at.fedex.com

ISLES OFBARTRAM COO 475 W TOWN PLSTE 114
SAINT AUGUSTINE FL 32092-3649

60006900014585

lllllIlllllIllIIIIIIIllllllIIIIllll11ll

FedEx

P.O. Box 660481

DALLASTX 75266-0481

l 190·01-00-0029372-0002·0065980

Invoice Number
 	6-240- 17975	

Fuel Surcharge - FedEx has applied a fuel surcharge of6.75% to this shipment
Distance Based Pricing, Zone 2

I nvoice Date
 	Jul 10 2018	

 	Page 
3 of 3

Automation Tracking to Service Type Package Type

INET 772626936490
FedEx Standard Overnight FedEx Envelope

Sender
Shelby Stephens GMS, LLC
475 WestTown Place

Recipient
Sherrill F. Norman
111 WestMadison Street TALLAHASSEE FL 32399 US

Zone Packages Rated Weight Delivered

02	SAINTAUGUSTI NE FL 32092 US
1
N/A
Jul 05, 2018 09:24

Svc Area Signed by FedEx Use

A2
D.WEI 000000000/200/

Transportation Charge Fuel Surcharge
Total Charge	USO
Third Party Subtotal	USD 
Total FedEx Express	USO

22.80
1.54
$24.34
$24.34
$24.34

11 90·01-00·0029372-0001-0065979

Governmental Management Services, LLC
1K0in0g1stBorna,dTfoNrd3W77a6y3

Bill To:

475 West Town Place

Isles of Bartram ark COD

AStu.itAeu1g1u4stine, FL 32092

Invoice

Due Date: 6/1 /1 8

48

Invoice #: Invoice Date:  6/1/18 
Case:
P.O. Number:

Description

Hours/Qty

Rate

Amount

	Total	$4,658 .22	
	Payments/Credits	$0.00	
	Balance Due	$4,658.22	

MIDnafsonramgaetmioaentnTteFcehensolo- gJyun-eJ2u0n1e82J0u1n8e 201 8

OPoiffsiscteaemgSeinuppioliensAgent Services - Copies

3,71 5330...3003

581 350..3242

1 256.030

3,71 3503..0303

581 53..234

1 5260..0320

G1 0o0v1 eBrrandmfoerdnWtaalyManagement Services, LLC
Kingston, TN 37763

Bill To:
Isles of Bartram Park COD
475 West Town Place Suite 114

Invoice
Invoice #: 49
Invoice Date: 7/2/1 8
Due Date: 7/2/18 
Case:
P.O. Number:

Al Augustine, FL 32092

BY� 11 •, ,;,i,,: c; � •, 'l '><ti1> 1!-{: H; ,t•••a e>e ct

Description

Hours/Qty

Rate	Amount

Management Fees - July 2018 Information Technology - July 2018 Dissemination Agent Services - July 2018 Copies
Telephone

3,750.00
1 33.33
583.33
5.40
7.89

3,750.00

1 33.33
5.40

583.33

Total

$4,479 .95

    Payments/Credits	$0.00	
    Balance Due	$4,479.95	

Governmental Management Services, LLC
1 001 Bradford Way

_...... ;,.

Kingston, TN 37763

Bill To:
Isles of Bartram Park CDD 475 West Town Place

Invoice

Invoice #: 50
Invoice Date: 8/111 8
Due Date: 8/1/1 8
Case:
P.O. Number:

Suite 114
At. Augustlne, FL 32092

-�·- ,,. -· -- ' ,. •\ ,! � ,, • •  

Description

Hours/Qty

Rate	Amount

Management Fees - August 201 8

Information Technology - August 2018 

Office Supplies

Dissemination Agent Services - August 201 8

3,71 5303..3003

3,750.00

583.33

133.33

583.33

Copies

Postage

0. 15

0.89

0.15 

2. 10 

0,89

2.10

    Total	$4,469.80
    Payments/Credits	$0.00
    Balance Due	$4,469.80

Phone: 561 -994-9299

Isles of Bartram Park
475 W Town Place Suite 114 St Augustine, FL 32092

Grau and Associates
2700 N. Military Trail, Suite 350 Boca Raton, FL 33431- www.graucpa.com

Fax: 561 -994-5823

Invoice No. Date

1 7069
06/29/2018 

SERVICE
Audit FYE 09/30/2017

Current Amount Due

41900.00

AMOUNT

$

$	4,900.00

�:::

0- 30
5,400.00

31- 60
0.00

61 - 90
0.00

91 - 120
0.00

Over 120
0.00

Balance 5,400.00

Payment due  upon receipt.

Isles of Bartram Park
475 W Town Place Suite 1 14 St. Augustine, FL 32092
Statement Date	06/29/2018 Client No. 		 1 006 14 

Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, FL 33431
561-994-9299

Invoice	Date	Description	Charge
Opening Balance As Of 06/29/201 8
1 6928	06/01 /201 8  Prior Invoice	500.00
Current Activity Through 06/291201 8
17069	06/29/2018  Invoice	4,900.00

Credit

Balance

500.00

5,400.00

Current Balance

$	5,400.00

0 - 30
5,400.00

31- 60
0.00

61 - 90
0.00

91 - 120
0.00

Over 1 20
0.00

$

Balance 5,400.00

Hopping Green & Sams
Attorneys and Counselors
119 S. Monroe Street, Ste. 300
P.O. Box 6526 Tallahassee, FL 32314
850.222.7500
=================================	STATEMENT =================================

Isles of Bartram Park Community Development Dist	Bill Number	101342	
c/o GMS, LLC

St. Augustine, FL 32092	Billed through	05/31/2018	

General Counsel
IBPCDD	00001	WSH			

June 30, 2018

475 West Town Place, Suite 114

FOR PROFESSIONAL SERVICES RENDERED
04/26/18	MKR		Research recent changes to law regarding indemnification provisions In district contracts.
05/09/18	WSH	Finalize budget resol ution; confer with Stephens regarding same. 05/10/18	WSH	Prepare resolution for landowner election; confer with Stephens regarding
same.

0.10 hrs

0.30 hrs

0.30 hrs

05/15/18	WSH

Prepare for board meeting.

0.30 hrs

05/16/18	WSH	Prepare for, travel to and back and participate in board meeting.

Total fees for this matter

DISBURSEMENTS
Travel
Travel - Meals

Total disbursements for this matter

MATIER SUMMARY

2.10 hrs

$722.50

98,39
9.96

$ 108.35

Rigoni, Michelle K.	0.10 hrs	175 /hr	$17.50	
Haber, Wesley S.	3.00 hrs	235 /hr	$705.00	
TOTAL FEES			$722.50	
TOTAL DISBURSEMENTS			$108.35	
TOTAL CHARGES FOR THIS MATIER			

$830.85	

BILLING SUMMARY

Rigoni, M ichelle K.	0.10 hrs	175 /hr	$ 17.50	
Haber, Wesley S.	3.00 hrs	235 /hr	$705.00	

Isles of Bartram Park COD - Ge	Bill No. 101342	Page 2
=======================================================================================

�:

.�. 

TOTAL FEES TOTAL DISBURSEM ENTS

TOTAL CHARGES FOR THIS BILL

Please include the bill number on vour check.

$722.50
$108.35

$830.85

Hopping Green & Sams

Attorneys and Counselors
119 S, Monroe Street, Ste. 300
P.O. Box 6526 Tallahassee, FL 32314
B50.222,7500
=================================	STATEMENT =================================
May 31, 2018

Isles of Bartram Park Community Development Dist c/o GMS, LLC
475 West Town Place, Suite 114
St. Augustine, FL 32092

OECEI

VErBill tNluuomubgehr

100741
04/30/2018

General Counsel

IBPCDD	00001	WSH

FOR PROFESSIONAL SERVICES RENDEREQ

n JUN 15 2018	u

04/03/18	WSH	Review minutes and confer with Stephens regarding same.
Total fees for this matter

MATIER SUMMARY .

0.30 hrs
$70.50

Haber, Wesley S.

TOTAL FEES

hrs	235 /hr

$70.50

$70.50

Haber, Wesley S.	0.30 hrs	235 /hr	$70.50	
TOTAL FEES			$70 .50	
TOTAL CHARGES FOR THIS BILL			$70.50	

TOTAL CHARGES FOR THIS MATIER BILLING SUMMARY

$70.50

Please include the bill number on vour check.

., The Lake Doctors, Inc.
·.·'  Aqu:,aittiickfiMita�naAge/m#ent!ft Se$:lrvJJJicesi;t�"
3543 State Road 419, Winter Springs, FL 32708

.. . ...� ,. -. ,: ,, -: ., , �. 

INVOICE 

Invoice #	366&05	
Account #	721658	
Invoice Date	6/1/2018 	
Due Date	6/1 1/2018	

�'.:

Bill To

CELESTINA MASTER POA ISLES AT BARTRAM CDD 475 WEST TOWN PLACE
SUITE 114 
ST. AUGUSTINE, FLORIDA 32092

fuvoice Questions: Please call us at
1-800-666-5253 or
lakes@lakedoctors.com

P.O. No.	Terms	Rep		
NET l0 DAYS	MAS		

Item Number

Mon1hly Water Management Service

Description

Amount

1,170.00

Customer Total Balance	$3,290.00

Tnuomhbelepr eannsdurinevporicoemnputmanbderaocncuyroauter cheedcikt taondyoaulwr aycsoiunnctlu, dpeleyaoseurinrcelmuditetaynocuersatcucbouwnitth Pyoleuarsepadyomneontts.end any correspondence with your payment as it may delay our response tFooyllowruinsqounirFya.cebook & lnstagram!!

Bill To
CELESTINAMASTERPOA ISLES AT BARTRAM CDD 475 WEST TOWN PLACE
SUITE 114 

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

Amount Enclosed

I nvoice #

366805

Account #

721658

Date	6/1/201 8

ST. AUGUSTINE, FLORIDA 32092	Save a Stamp - Go Green & Go Paperless! Have your invoice emailed!
Email address:

DPlease Check Box ifNew Address andMake Changes Above
The Lake Doctors, Inc. 3543 State Road 419 Winter Springs, FL 32708

IF PAYING BY CREDIT CARD, FILL OUT BELOW

--

Mastercard	Visa 	American Express Card #
Card Verification #  	
Exp. Date #
Print Name  	
Billing Address: 	Checkbox ifsame as above

Signature

The Lake Doctors, Inc.
' Aquatic Management Services '"

3543 State Road 41 9, Winter Springs, FL 32708

Bill To

UITE 1 1 4

475 WEST TOWN PLACE

JCSELLEESSATTINBAAMRTARSTAEMRCPDODA
ST. AUGUSTINE, FLORIDA 32092

.   P.O. No,	Terms

INVOICE

Invoice #	372722	
Account #	721658	
Invoice Date	7/1/2018 	
Due Date	7/1 1 /2018 	
InPvloeiacseeQcaulelsutisonats: lak1e-s8@00la-6k6ed6o-5c2to5r3s.ocrom

Rep

"'-  ..,.�:.• .,.,,	,..:,;,,,,.   _,�,....,._,w_,,_,,_,..............,._,.=· �=�-=-+--------N-ET-I 0-DA-YS-------1---M-A-S  ---i
----•------------�----------------��.,.;�__.,.��-�-N-1----------- ....,
Item Numb-er ----- -----------------Desc-ript-ion--------------+-----Am-o-u-nt --
Monthly Water Management Service	1,1 70.00

Customer Total Balance	$3,290.00
INVOICE DATE REFLECTS MONTH SERVICE PROVIDED.
Tnuomhbdepr oanda,inevporicnemnpu!monbder"on"y"ou"r «cheedcikt taondY'a"lw' a"y's'i"n•c'lu• dpel"y"'our;nrdemndit,taynocnec smtubownoith Pyoleuarsepadyomneontts, end any correspondence with your payment as it may delay our response tFooyllowr uinsqounirFya. cebook & lnstagram!!

··•1••�'

Bill To

SUITE 1 1 4

475 W EST TOWN PLACE

CISELLEESSATTINBAAMRTARSATEMRCPDODA
ST. AUGUSTINE, FLORIDA 32092

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

	Invoice #
Account #		372722
72 1658	
	----·~--D...,.a____t,�e-�  ,......	
. _.,,	7/1 /20 18 	
SEamvaeilaaSdtdarmesps:- Go Green & Go Paperless! Have your invoice emailed!	
	-IF rP-AMYaINstGercBaYrdCREDITVCisAaRD_, Fl_LLAOmUerTicBanEELxOpWress
--
CExarpd. #Vaetreifi#cation #
Print DName  	
Billing Address: 	Check box if same as above
Signature	 		

Amount Enclo�-sed-�

Winter Springs, FL 32708

[ ��] Please Check Box ifNew Address and Make Changes Above

The Lake Doctors, Inc. 3543 State Road 419

The Lake Doctors, Inc.
:. Aquatic Management Services "'

3543 State Road 419, Winter Springs, FL 32708

Bill To
CELESTINA MASTER POA/FTNCLN ISLES AT BARTRAM CDD
475 WESTTOWN PLACE
SUITE 1 14
ST AUGUSTINE, FLORIDA 32092

P.O. No.	Terms

INVOICE-

I nvoice #	373678	
Account #	723920	
Invoice Date	7/1/2018 	
Due Date	7/3 1 /2018 	

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NET 30 DAYS	MAS

Item Number	Description	Amount
Fountain Service-Quaiterly	340.00

Customer Total Balance	$399,80
INVOICE DATE REFLECTS MONTH SERVICE PROVIDED.

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To help e  ure prompt and accurate  edit to your	count, please include your accoun tPoleuarsepadIonqnuontts. e.nd any correspondence with your payment as it may delay our response

Amount Enclosed
---	Invoice #	373678	
	Account #
""	Date	723920

...............�	-	
Save a Stamp - Go Green & Go Paperless! Haveyour invoice emailed! Email address:	
	IF PAYING BY CREDIT CARD, FILL OUT BELOW
-   Mastercard	-- Visa    __American Express Card #
Card Verification #  	
Exp" Date #
Print Name  	
Billing Address: 	Check box ifsame as above

Signature	

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

Bill To

CELESTINA MASTER POA/FTNCLN ISLES AT BARTRAM CDD
475 WESTTOWN PLACE SUITE 1 14
ST AUGUSTINE, FLORIDA 32092

[·-·1Please Check Box ifNew Address and Make Changes Above

The Lake Doctors, Inc. 3543 State Road 419 Winter Springs, FL 32708

T.  hAequaLtaickMeanDageomcentot Sresrv,icIensc."
3543 State Road 41 9, Winter Springs, FL 32708

�--	P.O. No.

INVOICE 

Invoice #
Account #	37869 1
721 658 	
Invoice Date
Due Date		8/1/2018 
8/1 1/2018 	

Bill To		
CELESTINA MASTER POA lSLES AT BARTRAM CDD 475 WEST TOWN PLACE SUITE 114
ST. AUGUSTINE, FLORIDA 32092
-------------�--------	

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NET IO DAYS	MAS
Item Number		Description	Amount Monthly Water Management Service			1,170.00

Customer Total Balance	$4,460.00
INVOICE DATE REFLECTS MONTH SERVICE PROVIDED.

----··

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

Amount Enclosed	Invoice #	378691	
	Accqunt #	721658	
	··-- Dat-e	_,.,  8/-1/20 18 	
Save a Stamp - Go Green & Go Paperless! Have your invoice emailedI Email address:  		
	IF PAYING BY CREDIT CARD, FILL OUT BELOW
-Car-d Mastercard	--Visa	_ American Express #  			
Card Verification #  	 Exp. Date #  	                                                                 Print Name  		 Billing Address: __ Check box ifsame as above

Signature  		

--------·----��-,---�----------�

CELESTINA MASTER POA ISLES AT BARTRAM CDD 475 WEST TOWN PLACE SUITE l l4
ST. AUGUSTINE, FLORIDA 32092

Bill To
[��-] Please Check Box if New Address and Make Changes Above
The Lake Doctors, Inc. 3543 State Road 419 Winter Springs, FL 32708

�.,·.�fttr

YELLOWSTONE

Excellence	Commercial Landscaping

in

Post Office Box 849 11 Bwmell, FL 32110 Tel 386.437.6211 11 Fax 386.586.1285

Bill To:		Isles ofBartram Park CDDat Celestina 475 West Town Place
Suite 114
Saint Augustine, FL 32092

Statement
Account:
Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

26982

Balance Summary as of: Jun 11, 2018

DECEIV JUN 15 2018

n

BY�-----

Should you have any questions or to request invoice copies, please email accountsreceivable@yellowstonelandscape.com

� �

..._.:, YELLOWSTONE
,.

Invoice

Landscape Professionals

11 Fax 386.586.1285

PosTteOlffi38c6e.4B3o7x.6824191 11 Bunnell, FL 32110

IInvoice:Date: Bill To:

INV-0000219606 July 1, 2018

APOccNouunmt:ber: 	26982
Remit To:

Isles ofBartram Park CDD at Celestina 475 West Town Place
Saiintet A1 1u4gustine, FL 32092

Yellowstone Landscape PAOtlaBnotax, G10A103107392-1017

Project Number: Property Name: Terms:

IOJXl 248.102
Isles ofBartram CDD NET 30

Invvoiice ADumeoDunatt:e: Month of Service:

July 31, 2018 
$2,328.28
July 20 18 

Monthly Landscape Maintenance Pert/Pest Control
Palm Pruning Il1'igation

Invoice Total

1,545.43
593.26
70.21
119.38

2,328.28

Should you have any questions or inquiries please call (386) 437-621 1. 

Invoice: Invoice Date:

INV-0000221 127
June 30, 2018

1!tYELLOWSTONE

Invoice
APOccoNuunmt:ber:

Landscape Professionals
Post Office Box 849 11  Bunnell,  FL 3211.0
Tel 386.437.6211 11  Fax 386.586,1285

26982

Bill To:

Isles ofB artram Park CDD at Celestina 475 West Town Place
Suite 1 14

SaintAugustine, FL 32092

Yellowstone Landscape PO Box 101017

Remit To:

Atlanta, GA 30392-1017

oj   t	ber:

Terms:
Project Name:

NET 30 lOJX1248.202.00003

Celesti Isle-Suinmer Annua Isles ofBartram CDD

Innvoiiccee ADumeoDunatt:e:

July 30, 2018
$1,957.50

Summer Annual Flower Rotation Per Proposal	1.00	1,957.50	$1 ,957.50	
		
Invoice Total	

$1,957.50	

Should youh ave any questions or inquiries please call (386) 437-6211.

�.�

�t;;,
Y-E-L--W�•·W••S•T·•O•N..E
Enhancement Proposal

JPorobpNeartmy eN:ame: ACdliednret:ss:

Isle of Bartram

CPhityo/nSet:ate/Zip:

SCuemlemstienraACnOnuDalIsFleloowfeBraRrtortaamtion

DPraotep:osal #

March 15, 201 8

Yellowstone Landscapewill complete thework described below:
DSuemsmcreirpatinnounal flower rotation

Equipment

Project PricingateSruiamls m& Laarbyor

1 ,957.50

Site & Additional Services    	
Total Price	$	1,957.50

aSrigenhaetruerebybaeclocwepateutdh.orizes Yellowstone Landscape toApCeCrfEoPrmTwAoNrkCaEs OdeFscTriEbRMed abSove and verifies that the pric� and specifications PLiamyimteednWttearrrmanst:yN: eAtll3p0ladnatyms.atAelrliaolvIesrduundeebraalalnlmceltsedwwillabreraantcyhfaorrgoendeaye1 .a5r%. Taramnosnptlah,nt1e8d%plaannntumaal tpeeriracel anntadg/oerrpaltaen. t material that dies dshuaelltonoctobneditiniocnsludoeudt IonftYhelwlowarsrtaonntye. Landscape's control (i.e. Acts of God, vandalism, inadequate irrigation due to water restrictions, etc.)

Client:

Contracted Pre-Approval

Prepared by:

'Bradiey Poor

 Date:		 Date:	March 15, 2018	

PO Reference:	Date Work Com leted:

EXHBIT C - Proposal Pricing Worksheet

10/16/2011,

Community Name:

.. .	�
CALATLANTIC
HOM E S"'
PROPOSAL PRICING WORKSHEET

Celestina

Proposal Pricing Date:	Yellowstone Landscape 10/16/2017

A. REGULAR MON1HLY SER.VICES · Tht#servictS art: described in 1114 St:optofSm:tice. In£xhlbit A.

�!:l?i�;61S1il

M11nlhbtld"	.llni!!	�
A.1	IsleofBnrtmm COD	$	LwnpSum	E:J,/1,/rkSc<tlonl,2/U
A:2.	Celestina Master	s	4,504.36	Lump Sum	&hJl>JtA:Stt!JMJ,l13 
A.3	Celestina North Neighborhood	$	1,617.23	LumpS11m	E6hl/JltA:s«t;donJ,:tlU 
PllOGRAMMl!D SERVICES • 1htu servlm win b,pr,.-,rpprwed,intis&hedule4 to mR:tfmtu Cl)ltlffllllllty apptarance.

�!l:l!l�I !&:Aw	&iW!n
B.1	Isle of Bitrlr.un COD
BU Muldung	Spring (Mn[d\•June)	s	5,724.00	M
Pltri� �ltd tht R111anspn,pr,idfor	Summer Uuly-Sepl)	FuU/Pa�I/None

mlllchhlg 1h11 imri«fll'tllnttdwhdlu:rll	Pnll (October-Dec)	$

FUil

il111uld btnfall11111lrhln9 ,,,parl/"I;	Winter Uon•Feb)	M/P;irtl.1/ None
Im12feian11•I
B1.2 Annunb	Spring (Mnrch-Juni,)	s	1,9S7.S0	a1111danl
P/t111l sdtcl lllttlt11011iproptHrdfar0111111111	Summer Uuly-Sept)		$	1,957.50	,11nchnl rolalian 111 lhb ,m,/a:111ir1111111pwpo,ml �		fml (October-Dec)		 s	 1,95150	 standard ofann11111$,	Wmler (Jan-Feb)	$	1,957.50		5t"1danl

Page 12 of 14	1

t      '	l 1'

Poor, Bradley
From:
Sent:
To:
Subject:

Yes, that's fine

Donna Quindlen <dquindlen@vestapropertyservices.com> Wednesday, June 6, 2018 11 :30 AM
Poor, Bradley RE: Flowers

Donna Quindlen, LCAM Portfolio Manager
f)vesta-,.

109

S20u0iteBusiness  Park Circle St. Augustine, FL 32095 386--439-0134
866-864-3488 toll free
3ht8t6p:-//4w39w-w4.2V5es6tafaPrxooertyServices.com/Northeast/ https:l/www.facebook.com/VestaProoertyServicesNortheast/

·-------· __...................__ .._ ___ - .,..,___ _ __.... "'----·- ··--·- -- -·----···--- -'•-----·-· --- •-•--... ,    .. -····---# -·-
From: Poor, Bradley <bpoor@yellowstonelandscape.com> Sent: Wednesday, June 6, 2018 11:28 AM
To: Donna Quindlen <dquindlen@vestapropertyservlces.com> Subject: Flowers
The pre-approved amount forthe flowers Is for July butthey need to be replaced sooner if we can. Can I go ahead and schedule them?

1

,...

""t,·�YELWWSTONE
�

Invoice

Landscape Professionals
Post Office Box 849 11 Bunnell, FL 32uo Tel 386.437.62u j I Fax 386.586.:1285

Invoice: Invoice Date:
Bill To:

INVAugu-0st0010, 20312885

Account:	26982
PO Number:
Remit To:

I4s7le5sWofesBtaTrtorwamn PlaarckeCDD at Celestina Saiintet A1 1u4gustine, FL 32092

YPOellBoowxst1o0n1e0L1a7ndscape Atlanta, GA 30392-1017

Project Number: Property Name: Terms:

IOJX1248.102
Isles ofBartram CDD NET 30

Invoice Due Date: Invoice Amount: Month of Service:

August 31, 2018
$2,328.28
August 2018

Monthly Landscape Maintenance Pert/Pest Control
Palm Pruning
ln'igation

1,545.43
593.26
70.21
119.38

Invoice Total

2,328.28

Should you have any questions or inquiries please call (386) 437-6211.