ISLES OF BARTRAM PARK
Community Development District

September 11, 2018

September 4, 2018

Isles ofBartram
Community  Development District
475 West Town Place, Suite 114, St. Augustine, Florida 32092
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 followed by the regular meeting of the Isles of Bartram Park Community Development District will be held Tuesday, September 11, 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 Draft Developer Operations & Maintenance Funding Agreement
Other Business
Staff Reports
Attorney
Engineer
Manager - Consideration of Proposed FYI9 Meeting Dates
Supervisors' Requests and Audience Comments

Financial Reports

Balance Sheet as of June 30, 2018 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 draft developer Operations & Maintenance funding agreement. A copy of the agreement is enclosed for your review.

Listed under manager reports is a consideration of the proposed FYI 9 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,

James Oliver District Manager cc:	Wes Haber
Darrin Mossing Jennifer Gillis
2

AGENDA

Isles ofBartram Park Community Development District
Agenda

Tuesday
September 11, 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 Draft Developer Operations & Maintenance Funding Agreement
Other Business
StaffReports
Attorney
Engineer
Manager- Consideration of Proposed FY19 Meeting Dates
Supervisors' Requests and Audience Conunents
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

favor the Minutes of the February 21, 2018 were approved.

On MOTION by Ms. Rogers seconded by Mr. England with all in

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 conuuittee. At the next board meeting we will have an audit conuuittee meeting and we will bring evaluation criteria for audit conuuittee approval.

favor the Entire Board of Supervisors to Serve as the Audit Conuuittee was approved.

On MOTION by Ms. Rogers seconded by Mr. England with all in

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 reconuuend holding it at your regular meeting on August 15, 2018.

Budget & Setting a Public Hearing Date of August 15, 2018 at

favor Resolution 2018-02 Approving Fiscal Year 2019 Proposed

On MOTION by Ms. Rogers seconded by Mr. England with all in

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, Thirns & 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.

Preparation of a Public Facilities Report by England, Thims &

favor the Proposal for Professional Services Related to the

On MOTION by Ms. Rogers seconded by Mr. England with all in

Miller, Inc. was approved.

2

May 16, 2018	Isles ofBartram Park CDD

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.

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

approved.

West Town Place, Suite 114, St. Augustine, FL 32092 was

TENTH ORDER OF BUSINESS	Supervisors' Comments
There being none, the next item followed.

Requests

and	Audience

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 ofBartram 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 PARK 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 ofWork.	(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&Assodates
CERTIFIBil PUBLIC ACCOUNTANTS

2100 fl!Qr\11 Milil,iry Trail , Suite 350

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Boca Raton, Florida 33431
(561) 994•9299 '. (800) 299-4728
Fax (561} 994-5823
www,graugia,com

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Audit ObjectiVes
The objective of ouraudit is the �xpression olopinions 8s to whether yourfinancial.statements are fairly p�nte

statemimts as a whole. Our·�u9�'°"liilkriiledari:dosnfo.durclfiendanciiiiaal�audrditsancontaci, wiithneadui1tnili11!! ;,tandants 9ei!E!raQy � in !hi,

lhn.e supplerni,riiai)' ihformilticin  ref!rr¢ to in !lie �Od  paragraj,h when  oon�idered  itno rreelp'!fiorotripn\!Ittithei'ae l1irmlesans<;ioafl

w,il be expressed; Circumstan�s may arise in which It is nei:essalj for us \o mo<flfy''ilur !ilJiniOn ot'!d<l emphasis"Of­

boythtehreprocedures we consider necessary to enable us to expresil siich opihiOris: We Wiilissue a wiitlii!iiriifQre\iinportctupon

UnHed Cstatesiifui)\r. ooflieAinr GeerilcaieraarlidofthiheesOiiHed Sfat�; .imi wi!I iqclude t� /it'tiieGoavcecom1,imntienfngA�uditirnpgs SQtianilaii/$,. issu11ediid completion ofour auditofthe Districfs financial statements. Wacannotprovide assuranre lhl31' an un!iio<lifie,;l opinion
mattercorothersmatier.paiagiaphs. If our•opjnk)n·on the finaricial sta'tements is otherlhai), unmb<fmed, we �I discuss
tnhoet rfoearsmQends·wairtihoypoiuniionn.a,.dwveancmea,yIf,dfoeclrainney rteoaseoxpn;r.ewsesaraen uonpaibnlieontoocor missplueeteath'erepauodrtH,Corii:ra. rmeauyn.aviittibled'toraJwannTI1>omr liathives

We will also provide a reporort,ii(stjhoant�doofeslav/Srioi; irnegduudlaetioann�o. pcionnlotrnajctons, i�riiiidernal control related to lhe'finarici.il slirtements

engagement. ·

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Opuisrptroicste's,. inIfternal ciintrol a'rid compliance. The paragraph will also stalli tl'iat the report iS not olijilabl�e lo�riifearit/fncigther

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governance that an audit in ·accordance with U.S.  gewninefl!lly aliceple<I auditing standards and the standards for

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contractual requirements.

Isles of Bartram Pan< Community Development District	Page 2 financial audits contained in Government Auditing standards may not satisfy the relevant legal, regulatory, Cl.r
Examination Objective

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The objectiVe of our examination is the expression of an opinion as to whether the District is in compliaiice with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary tci enable us to express such an opinion. We will issue a written report upon completion of our examination of the District's compliance. The report will include a statementthat the report is intended solely for the information and �se of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that :an unmodified opinion will. be expressed: Circumstances may arise in which it is neces.sary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. if our opinion on the District's c9inpliarice is other than unmodifilid, we will discuss the reasons with:you in advance. If, for any reason, we afii un�blelo complete -the examination or are
unable to form or have not fanne· d an opi·riion-. we may decline· ·t·b expr�ss an ·Oi=,inion -or issue � �port,  Of ITiay
wltMiaw frolti this engagenii,nt.	·
Management Responsibiliti0$

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Management is responsible for the financial statements arid all accompanying . information 'as well as all representations contained therein. Further, management is responsible for compliance with Florida Statute 218.415 and wili provide us with the infomiation required for the examinat;,fo. The �ccuiacy a:nd completeness of such informatioh is also mariagerriehfs responsibility. As part of the audit, we wiUassis\ with preparation of your financial statements and related notes in conformity with U.S. generally accepted ai:cliui'lting principles 11ased ori inforinatlon provided by you. These nonaudtt sennces do notconstitute an audit. tinder Gbverririient Auiliiing staridaids and stich services wili not be cond"cled 1n accordance with Government Auditing Standards. You agree lo ass�me ail management rE!5ponsibili\ies ·relating to the financial staterrienls an.d ielated·notes and. any other rionalidlt services we provi(je. You will be iequireci to a6knoWledge in the management representation letter our assisiance With preparation of the financial statements and related notes arid th.ai you hliile reviewed ;,nd approved the financial statements arid related notes prior to their issuanceand have accepted responsibility forJhem. In addition, youwill be required to make certain representations regarding compliance with Florida Staltiie 218..415 in the manageinent representaiion letter. further, you agree to oversee the nonaudii services by designating an individual, preferably from senior management, who possesses suitable skill, knoWledge, or experience; evaluate the adequacyand results ofthose services; and accept res_ponsibility !cir them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management is reliable and financial information is reliable and property reported. Management is also responsible for implementing systems designed to achieve compliance with applieable tawa, regulations, contracts, and grant agreements. You are also responsible forthe selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance wilh applicable laws and regula,tions and the provisions (:)f qontracts an_� grant aQre�ments.
Management is ;ilso ,responsible for making all financial records and relil(ed inforinatigh �vaii�ble to us and for the accuracy and. .completeness of that information. You are also  regjJonsibl.e for providin(f.us with  (1) access to all informa\iOh ofwhich you are �ie that is relevant lei the pr1eparation and jair preseritatjon !lf.tf/e financial sta\el)lents,
(2) additional infoi:inatl�n that We may request for th� purpose of the audit, arid (3) unrestricted access to perso.ns within the gove. m.nfont fr.om whomWe determine ttI1ecess.ary to obtain audit ev.idente.
Your iespohsibilities include apjusting the financial statements to correct material,rriisstatements and for confirming tb
us in the written represeatation letterthat the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining .to the latest period presented are immateiial, both individually and in the aggregate, to the fiaandal statements taken as a whole. As part of our .engagement, we may propose standard adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature ofthe proposed entries and the impact they have on the financial statements.

�	frof)l

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You are responsible for the design and impleme.ntation of programs and control� to prevent and. detect fraud, and for infonmipg us about all known. o[ susp�etl fraui! affecting the government irivolyihg (1) management, (2) employees who have sighilirant '9!es in hit�mial. <,linti'ol, arid .(3) ot)liars where the fr:;iud C!luid .have i, material ei(ei:t On the financiaf \;iafoi:net1ts. Y<iu, ·respon.sibiitties 'inclilae Jnformlng  us of your knbwiei:lge of,;iny..allegatiqns of fraud or

1	.

. su�p�i1 tra�d li'.ffej'ting th 9<\\i,�[lini�ni r�c;,,(�<,� in CO!';full/i_i�tlons eri\�loyees, fiinii�r iaf,Jp!oyees;.g,:antois, regulators,; i:,r oth�rs. In addltio�, you are respons1bl� foridentifymg andi,nsunng that th� government compiles with applicableJ�Y,,\'., ($9�1,ifons, <;i)n.tra�s, �gre�mi/m�; ary,d_map!• and fo( uikJ"cg;�ltlely.a�\l. appr�ptj¢� steps to remedy .
fraud a.n'\!.non.  corn.   phan.ce.   w.   ith prn. v.1�1on.  s 9.  f.     law. s., reg.ulations, c;onl.racls or g.    r�.  nt agreemen.ts., or abuse thii.t.w. <,.re'  port.

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Management is responsible fore/;tablishlng and maintaining a process for tracking the .status bf aucjit findings and recominen<liiiions. Management is also responsible fur identifying for u.s previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section

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Isles of Bartram Parle Community Development District	Page 3
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therefora, v,e aie not regUi(ed lo readJl)ejnforrnation contained in)hese sites or to consider the consiste·ncy of other

Weleithctrroengicaardllytootnheyoeulerctwroeobiscit.dei,ssyeomuinuantdioeni'�o\llfnadudtihteadt fienleacntrcioanlicst_�siijee1s11eanrtes,,ian.c-rrilu�dainngs fitonadnicsitanlbsuttaet)efl)ntpenrrntsaptiuobniis_ahnectd, information in the electro9ic site with tlie priginal document	·
Audit PrQcedures-,,Genef'11 ·.

reasonableness  of significoa_nt .accqunting  estimates f1)8d'l.. by management". as well  as .eva!�a�ngthe,  over,;111

statements; therefore, our aualt will mvolveiudg1ment aboutthe number oflransactions to be exammed. and the;areas

An audit inclµd<>s exarJliii!,�gt, on. a_ l��tt\¥�is  evidence sJppqrtipg the am8�nt� and discilosurf; in ll)ii firi��Si.<!1        to be  tes\ed.  An  audit  also . inc:lud1;1s  evalijating  the. ijppr:gp(Lateness  of  ac:counting  po_li<:ies  �sed  and 'the

fraraeudauttrilenbut tfianbalenctioal trheep·orting, (3) m1sappropn7at,1on of asset§, or (4)"v1_olations of laws. or govemm�ntaiJ!lgula,t,on, s !h"t

pasressueranntactie��n boof�thewfihne�'..nh}�ri!!tIhselafitenian�e".�'\a•l·Vstva.t,:,Yl)fl)nenp�lanaaren9·�pe�r;foofirrmi iati!�fr:'y�u_ld, mit_1is�$tba,tble�11!�1�rnet,asy;p�neathb,leerri!f!HIQ,r1nf(i),1)are,r:rg.'!-���?,l\i!e(2)

reasonable assurance ofde!ecting �bu$e:	·	·	·	·	··

we will not pertorm a deta. iled examination of all transactions, there is a rtsic that matertal ·misstatement;; may exist

Because the delenninatigooivie.ornf.mabe�nsteoirs t�oubajcetcstivbey, mGaonvaegmemmee�nttJlourdeit/mngplosyteanegas anicstindgo onno·tbeexhpaefcf"-toaftyh�ffeorgso!v<>eip)irmoveindte.      B cause ofthe inherent limitations of an audit, combined with the inherent limitations of internal control, and.because

and does not extend to later periods f.orWhichWe are not engaged as auditors.	.

gaendnenraoltlybaeccdeeptteectdeadudbyitin.ugs,s_t:eavnedn11rtdhsoaumghHt�hoeveamudmit.e.inst Apruodpitienrlgy •Sptlaannndaenid sa.n. Idn aped_drtiotiromne, daninauadcicoi!Tsrd'fa1ontce. dewsiig_thneUd.Sto. dm_eatetecrttaiml..emff.eactet-rotanl tmheisfisntaatnecmiaelnststaotermveionlta$t.ioQnusrorefslapwonssiobrilitgyoavserariumdetntojrasl isrelgimuliatetidontos tthheatpedoriondocot.hvaevneidabydiroeucrta.aunddit

agreements; and other responsibilities required by generally'accepted auditing standards.

assets .arid  liabilities  by  correspondence  with . se\i,cte� iriil\v)duals, . funding  soutc::es,  creditors, . .and . nnatiqal

you for responding to this inquiry. At.the wnclusitm of our, audit,.we will require certain written·represe�tations from

Omuarypinrocclueddeurteessiwsilol ifntl)cleu<lpehtyessiicas ol fed,iiOi;!Ct!erf!fci�ent,of11iynv�evni�teonrj�es,.;au.appdo.drtiirnegct!hc�ontrfiarnmsaatciofnion:osf rrec6erivad�bdl.ein.•)atiiei�accceoJ1aunintsci, .tat;inedi institutions. We will request Wlitten representations fr m your attorn ys as part of the engagement; a(id they may bill you about your responsibilities for the fin. ancial siatements; compliance with laws, regula\io�s., co. n. fec.ts, arid grant
Audit Procedures-lntemal Controls

Auditing Standards.

Osuufrficaieundtittowaillssinecslsudtheeorbistkasino;nfgmaanteurinadl emrsi�tsatnadteinmgeo(1f1 othfetheDisfitnraicntcaianldstiatstemenevnitrsonamnedntto, idnecsluigdnintghe.innt�antwiael ,ctoimntirpogl,, acnondtreoxlsteIn.htaot fwfuertcohenrsaidueijrjtreplerovcaendtutroesp,revTeenststingofan.cdondtreotlescmtinagyeb.rerorpserafonfdTJl,fertlau· tdo ttheastt atrhee meffaetec�tiavel ntqes!she.offimceanrtcaiainl smtatetemrsenthtsatahnadvetoa dpirrecet natnindgmaantedriadel eteffcetcintgonmtihsesifianteamnceinatlsstaretesumlteinngts.fOroumr tiellestgsa, lifapcetrstoarmndedei, thweillrbneolmes:sominpsliaconpcee trheapnortwoonuldintbeernnaelcecosnstraoryl istosureenddpeurrasnuaonptintoioGnoovnernintmernenatl control and, accordingly, no opinion will be expres·sed in o·ur

Government Audillng Standanis.

weaknesses. However, during the audit, we will communicate to management and those charged with governance

An audit is not designe to provide assurance on internal control or to identily significant deficiencies or material internal control related matters that are required to be communicated under AICPA professional sti;indards and ·
Audit Procedures-Compliance

Government

we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts,

As part ofobtaining reasonable assurance about whether the financ al   atements arefree of material misstatement acogrmepelmiaencntes,aannddwgerawntisll, nifoatpepxlipcarebSlse.sHuocwh eavnero, pthineioonbjienctivouer roefpoourtr aoundcitowmilpl lniaontcbeeitsosuperodvpiduersaunanotptinoion on overall
Auditing Standards.

Isles of Bartram Park Community Development District
Audit Administration, Fees, and other

Page 4

Wbyeuusnfdoerrtsetsatnindgt.hat your employees will prepare all confirmations we request and will locate any documents Selected

tvoaroiotuhserdso, cinucmluednitnsgreovtiheewredgoovrernprmodeuncteadl adgueringietsh.e Ncotwndiuthctstoafndthinegatuhdeit f.moareygboeingp,ubthliec rpeacrotriedss uancdkneorwFlleodrigdea ltahwat.

Tinhfoenmaaudtiiotnd. oHcouwmeevnetra,tsiounbjefocrtttohisapepnlicagabgleemlaewnst aisndthreegpurloaptieorntys, oafudGitraduoc&umAesnstaociiioaltieasndanadppcroonpsrtiaittueteinsdcivoidnufiadlesnwtiaill bageemnacydepraovvaidilainbgleduirpeocnt orerqinudesirteactndfuinndaintgim, oerlytmheanUn.Se.rtGooavecrongmnieznatntAoccr oouvnetrasbigilihl't{a"Ogfefnlccey foorritpsudrpeossigenseoef, aa fqeudaelritayl revqiueewsto. fItfhere_aqueist,tetdo,reascoclveessautodtlsfiuncdhinagusd, tlordfooccuamrryenotautitoonvewrsillighbterepsrpoovnidseibdilituiensd.eWr the weillsunpoetirfyvisyiooun ooffanGyrasuuc&h Aafossroecmiaetnetsionpeerdsopnanrteiel.�.FTuhrtehseenmpoarretie, supmoanyrinetqeune�s,t,owr deemciadye, ptorodviisdteribcuotepiethseo_ cfospeielesctoerdinafourdmitadtiooncucmoenntatainteiodnthtoeriehine
TdohceumDeisn\traicttioang. rees to noti.fy Grau· & Associates of any public rec. ord  reques.t .it rec,eiv'ls. _th_at. involves  audit
Ochuarnfgeee ,ifnoracthtievsitey sbyertvhi,;eesDiwstirllicntowtheicxhcere�u$lt5s,4in00adfodritthioneaSl aeupdteitmwboerrk3ci0r, i2f 0a1d7ditaioundaitl, ,lreosnpdesctaivreelyis,suunelde.ssThteheDreistisricat Amsasyocteiantmesirifoatreatlhl wisorakgrcoeemmpelentteduptoo-nda(,t0e. d.ays writt.en notice, provided the Distr.ict must still compensate  G. rau  &

party(ies) contesting the audtl finding for guidance prior to destroy.ing the audit documentation.

Tdahtee.auIdf tlwedoacruemaewnataretiothnafot ratfheisdeernagl aweamrdeingwaigilebnecyreotraianuedditfeoer ias cmointimesutmingoafnfivaeudyietafirnsdainftge,r·wtheewrnillpcoortntraectleatshe

time is necessary, we_will discuss itwith You �nd arrive at a _new fee estimate.

OInvuor icinevsoiwceilsl bfoer tshuebsmeitfetedesinwisllubffiecireenntdedreetadiletaochdemmoonnthstr8.astewcoormk pplriaongcreessweisthatnhde atreenmpsayoafbltehisonagprreeesemnetnatt.ionIn. amcacyorndoatncbee wreitshuomuerdfirumntpil oyliocuiers-a, cwcoorukntmiasypbaeidsuinspfuelnl.deIfdw.ifey-eoluerc-ta-tcocoteunrmt bineactoemoeusr 6s0e.rvdaicyessofor rmnoorenpoavyemrdeunet, aonudr econmgapgleetmedenotuwr rilel pboertd. Yeeomu ewdilltboehoabvleigabteeedntococmomplepteendsautpeounswforrittaennt_inmoetifiecaxpteionndeodf taenndmtiiolarteioimnb, uervseenuisf wfoer ahlal oveut-noof­t paondtktehiecaosssumthproiiuognhththaet dunaetexpoefctteerdmicniarctiuomn.sTtahneceasbowviell fneoet ibsebeasnecoduonntearentdicdipuartinegd tchoeopaetirciait.oInf sfrigoniifiycoaunrtpaedrdsiotinonall
Tanhidsfeagerse. eTumeenfteemfaoyr ebaechreanenwrlueadl reeancehwyael awriltlhbeereaagfrteeerdsuubpjoenctsteoptahreatemlyu.tual agreement by both parties to an tenms

review report accompanies this letter.

Wsuebsweiqllupernotvpideeeyroruevwieiwth raecportys oafnoduler tmteors orfecceonmtmexetnetrnreacl epiveeedr rdeuvrieinwg rtehpeorptearinodd aonfythleettceornotfraccot.mOmuern2t,0a1!76dpaeneyr

this letter accurately summa"rizes the signifiCant terms of our engag8meht. If you have any questions, Please let us

We appreciate the opportunity to be of service to Isles of Bartram Park Community Development District and believe krentouwrn. iItftyoouusa: gree with the terms of our engagement as described in this letter, please sign the enclosed copy and Very truly yours,

TRhEisSPleOttNerSE:rrectly sets forth the understanding of Isles of Bartram Park Community Development District. · By:
TIiie:

)

.	. •.      ·.      .   ..   ··.  .   -  ._...  ;    .   _. _·: : . .
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B,S"'..,.•       . '	"'	..  .  ,,  .	·.	·. • : •·	.-·     · ·.	. :.    •.,,_ _ ',·		.,:··  ",  .,	'·;,• . ..	,	·.  :    ,, _     . ,  -'.,

 ·..,,,0t..al· �· .1·LJ···•••···,:•,1,,,.. ,:i,�••Jk;S:•:;Sc::;<l;._� ;,:<1:t·61ll·::;�:-:,::::::�··:.:[t·::·;·•-:_1

. . .  ··. .then..ondodJo.pro..✓,,!fo••he:O.i:m w,J1lrreMQ!Jnlllo1nss. \1tnnee,:ilf:, ,e1>'�· .!l!mil'1!f�11Ji111rofe!1$ll$nnl1st�nil!!!',ll.�i •: . . ;:, · >: .•.

.	. :·

. '. . ·. . . .

�,iiwilf/l{t;:)Hj,'.,

SIXTH ORDER OF BUSINESS

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

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

TABLE OF CONTENTS

INDEPENDENT AUDITOR"S REPORT

Page 1-2

MANAGEMENTS DISCUSSION AND ANALYSIS
BAGSoICveFrnINmAeNntC-WIALideSTFAinTaEncMiaElNSTtaStements: Statement of ANectivPitoiessition
FunBdaFlaincnecSiahleSetta-teGmoevnetsrn: mental Funds
RSetcaotenmcielianttioonf NofetthPeoBsaitliaon  e Sheet - Governmental Funds to the

Notes to the Financial Statements

SGtaotevmerennmteonftRaleFvuenduses, Expenditures and Changes in Fund Balances - RFeucnodncBilaialatinocneosfothfeGSotvaetrenmmeennttoafl FRuenvdesnutoesth, eExSptaetnedmituernetsoaf AndctCivhitaiensges in
REQScUhIRedEuDleSoUf PRPeLveEnMuEeNs.TEAxRpYenIdNitFuOreRsMaAndTICOhNanges in Fund Balance - NotBeusdtgoeRteaqnudirAecdtuSaulp-plGeemneenrtaalryFuInnfdormation

OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

INDREEPPEONRDTEINNTGAAUNDDITCOORM'SPLRIAEPNOCRETAONDN OINTTHEERRNAMLACTTOENRTSROBALSOEVDEORNFIANNANACUIDAILT
GOVERNMENT AUDITING STANDARDS

OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

INDOEFPESNEDCETNIOTNA2U1D8.IT4O15R. 'FSLROERPIDOARTSTOANTUCTOEMSP, LRIAEQNCUEIRWEDITBHYTHREULREE1Q0U.5IR56E(M10E)NTS
MAONAF GTEHMEEANUTDLITEOTRTEGRERNERAULIROEFDTBHYECSHTAAPTTEEORF1 0F.L5O50ROIDFATHE RULES

3-6

78
9
10 
11 
1 31-220

22

23-24

25
26-27

Grau & Associates
CERTIFIED  PUJlLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT

St. Johns County, Florida

TIsoletsheofBBoaarrtdraomf SPuaprekrCviosmorms unity Development District
Report on the Financial Statements

B95o1caYRamataotno, RFlooardida• Su3i3te432180 F(5a6x1)(596941 )-9929949-5•8(28300) 299-4728

www.graucpa.com

WIsleshoafvBeaarutrdaitmedPtahrek aCcocmo muannityyinDgefvinealonpcmiael snttaDteismtericnt,sSotf.tJhoehgnosvCeronumnteyn,taFloarcidtiavit(i"eDsisatnridcte"a) cahs mofaajondr ffuonrdthoef fcisocmapl ryiseeartheendDeisdtrSicetp'stebmasbiecrfi3n0a,n2c0ia1l7s,taatnedmtehnetsrealastelisdtendotiensthtoetthaeblfeinoafncoianltsetnattse.ments, which collectively
Management's Responsibility for the Financial Statements
aMcacnoargdeamnceenwt iitsh arecscpoountiinbgleprfionrcitphlespgrenpearraltliyonacacnedptefadirinptrheeseUnntiatetidonStoaftetsheofseAmfienraicncai;atlhisstainteclmudeenststhine odfefsiingann, cimiapl lsetmatemtaetniotsnt,haantdamreafinrete faronmcemoaftinetreiarlnmaliscsotnattreoml renletv, awnhtetothtehredpureptoarfaratioudn aonrderfraoir.presentation
Auditor's Responsibility

Comptroller General of the United States. Those standards require that we plan and perform the audit to

standards applicable to fina   ial  audits contained  in  Government Auditing  Standards,  issued  by the

aOuudritreinspaocncsoibridliatyncisetoweitxhpareusdsitoinpginsiotannsdoanrdthsegsenfeinrallyciaalcscteaptetemdeinntsthbeasUenditoendoSutraateusdiot.fWAemceorincdaucatnedd othuer
obtain reasonable assurance about whether the financial statements are free from material misstatement.

as well as evaluating the overall presentation of the financial statements.

Afinnaanucdiaitl sintvaotelvmeesnptes.rfTohrme pinrgocperodcueredsurseesletcoteodbtdaeinpeanudiot netvhideeanucdeitaobr'sojuutdtghemaemnto, iunnctlusdaingdtdhiescalsosseusresms einntthoef trhisekriasksseosfsmmaetentrsia,l mthiessatautdeimtoernct onf sthideefrinsainncteiarlnsatal tceomnetrnotls,rwelheevtahnetr tdouethtoe freanutdityo'sr eprrerp.aInramtioankinagndthofaseir pcrirecsuemnstatatinocneosf, bthuet nfointafnocr itahlesptautrepmoseentosf ienxporedsesrintog adnesoigpniniaoundoitnptrhoecefdfuercetisvetnheatssaoref tahpepernotpitryia'steintinertnhael caocnctoruonl.tAincgcpoordliciniegslyu, sweedeaxnpdrethsesrneoasouncahbolepnineisosn.oAf sniganuifdicitaanltsoacinccoluundteinsgeevsatliumaattinegs tmheadaepbpyromparianategneemsesnotf,
Waueditbeolpieinvieonthsa. t the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
Opinions

/fIninoanucr oiapl ipnoiosnit,iothneoffinthaencgioavl estrantmeemnetnatlsacretifveitrireesdatondabeoavceh pmraejsoernftufnadirloyf, tihneaDll mistarticetraiasl roefsSpepctes,mthberre3s0p, e2c0t1iv7e, accdotuhnetinregspricntcivipelecshgaenngeersalilny faincacencptiaeldpionstihtieonUtnhiteerdeoSftafoter sthoef Afismcearl iyceaa. r then ended in accordance with

Other Matters
Required Supplementary Information

about the methods of preparing the information and comparing the information for consistency with

standards generally accepted in the United States of America, which consisted of inquiries	management

AdicsccouusnstioinngapnrdinacnipalleyssigseannedrablulydgaectcaeryptceodmipnatrhiseonUniniftoerdmSattaiotnesbeofpAremseenrticead troeqsupirpelethmaetntthtehembaansaicgfeinmaennctia'sl sGtoatveemrnemnetsn.taSluAcchcoinufnotrimngatSiotann, daaltrhdosuBgoharndo,twahopcaortnsoifdethres itbtaosbicefainnaenscsiaelntsitaaltpeamrteonftfsi,naisncreiaql urierepdortbinygtfhoer palpapcliendg tchertbaainsiclimfinitaendcpiarloscteadteumreesnto itnhaenraepqpuirroepdriastueppolpeemraetniotanrayl, iencfoornmoamtiiocn, oirnhaisctcoorircdaal nccoentwexitth. Wauedhitainvge
dmuarninaggoeumreanutd'sitroefstphoenbsaessictofinoaurnciniaqlusirtiaetse,mtheentbsa. sWicefidnoanncoitael xstparteesmseanntso,painnidonotohreprrkonvoidweleadngyeawsseuorabntcaeineodn
tohpeiniinofnoromr aptrioovnidbeeacnayusaessthueralnimceit.ed procedures do not provide us with sufficient evidence to express an
Other Reporting Required by Government Auditing Standards

Standards in considering the District's internal control over financial reporting and compliance.

oInuarcccoonrsdidaencraetwiointhoGf tohveeDrnismtreicntt'sAuindtietirnngalSctaonndtraorldosv,ewrefinhavnecialsroepisosrutiendg oaunrdroepnoortudr atetesdtsJoufniets2c8o,m20pl1ia8n, coen wthiatht rceeprotartinisptro vdiesisocnrsiboeftlhaewsc, orepgeuolaftoiounrst,ecsotinntgraocftsin,tgerrannatl acognretreoml oevnetsr fainadnoctihael rempaotrtteinrgs.aTnhdecpoumrppoliasencoef acondmtphlieanrecseu. lTtshoaft trheaptotrtesitsinagn, ainntdegnroatl tpoaprtrofidaen audoipt ipneiorfnoormn eindteinrnaacl corndtaronlcoevweritfhinGanocviearnl rempeonrttiAngudoirtiongn
Report on Other Legal and Regulatory Requirements
Wreqeuhiraevmeeanlstso oisfsSuecdtioounr2re18po.4rt1d5a, tFeldorJiduaneSt2a8tu, 2te0s1,8a,sorneoquirceodnbsiydeRrualteio1n0o.5ft5h6e(1D0is)torifctth'secAomudpitlioarnGcenweitrhatlhoef tahcecoSrtadtaencoef Fwloitrhidaatt.eTshtaetpiounrpsotasnedoafrtdhsatersetapobrlitsihsetdo bpyrotvhiedeAamneoripciannioInnsbtaitsuetde of CoeurrteifxieadmPinuabtlioicnAccocnoduuncttaendtisn.

J-�,.;,,

j;,.,,,_
June 28, 2018

2

MANAGEMENT'S DISCUSSION AND ANALYSIS
FOlouridaisc("uDsissitorincta")ndpraovniadleysisa onfarIsraletsiveofoBvearrtvriaemw oPfatrhkeCDoismtrmicut'nsitfyinDanecviealloapcmtievnittieDs ifsotr ctht,eSftis. cJaolhynesarCeonudnetyd, fSineapntecmiabl setrat3e0m, e2n0t1s7, .aPccleoamspearneyaidngitniontecsonajnudncstuiopnplwemithenthtaeryDiinsftorircmt'satIinodnetpoetnhdeebnatsAicufdinitaonr'csiaRl estpaotretm, beanstsic.
FINANCIAL HIGHLIGHTS
TahneeliapboislititieiosnodfetfhiecitDbisatlraicntceexocfee($d4e,d47it6s,a6s7s5e).ts atthe close of the most recentfiscal year resulting in

in the table in the government-wide financial analysis section.

Tahdeeccrheaansgee. iTnhtheekDeyisctroicmtp'sotnoetanltnseotfptohesitDioisntrinictc'somneptaproissoitniowniathntdhcehparniogrefiisncnaeltypeoasriwtioansa(r$e1r3e4fi,e2c1t5e)d,
A$5t S,6e7p6t,e4m46b,earn30in, c2r0e1a7s,ethoefD$i5st,1ri6c1t',s7g2o1vienrncmomenptaarlifsuonndws ritehpothrteedprciormfbisinceadl yeenadri.ngAfupnodrtbioanlaonfcefusnodf breamlaanicnedeisr nisonu-nsapsesnigdnaebdlefufonrdpbreaplaanicdeitwemhisc,hreisstarvicateiladbfloerfdoerbstpseenrdvincge at dthceaDpiistatrlicprto'sjedcistcs,reatniodnt.he
OVERVIEW OF FINANCIAL STATEMENTS
Tsthaitsemdiesnctuss.siTohneaDnidstraicnta'slybsaissiacrfeinainntceinadl estdatteomseenrtvsearaes ctohme pinritsreoduocfttiohnreteoctohmepDonisetrnictst':s 1b)agsoicvefrinmnecniat­l walisdoe cfionnatnaciniasl osthteermsuepnptsle, m2)efnutnadryfininafnocrmiaal tsitoanteinmaedndtsit,ioanndto3t)hneobteassitcoftihneanfcinial sctiatesmtaetenmtsetnhtesm. Tsehlivserse.port
Government-Wide Financial Statements
TDhisetrigcot'vsefrinnmanecnets-w, iindea fminaannnceiarl ssitmaitleamr teonatsparirveatdee-ssiegcnteodr btouspinroevsisd.e readers with a broad overview of the
Tliahbeilsittieatse, manedntdoeffneerrtepdoisniftiiown sproefserenstsouinrcfoersmwaittihonthoenraellstidheuaDl iastmriocut'nstabseseintgs,rdeepfoertrreedd aosufnfieotwpsoosfitrieosno. uOrcveesr,
tthimeeD, iisntcrricetaisseismoprrodveicnrgeaosredsetinernioertaptoinsgit.ion may serve as a useful indicator of whether the financial position of
tThheemstoasttermeecentnot fiascatilvyiteieasr.prAelsl ecnhtasningfeosrminanteiotnpsohsoitwioingarheowrepthoertgeodvaesrnsmooenta'ssntehtepuonsditeiorlnycinhgaenvgeendtdguivring respeotrotetdheincthhaisngsetaotecmcuernst, froergsaordmleessiteomf tshtehtaitmwinilgl oonflyrerlaetseudltcinaschafslhowflso.wTshinusfu, truerveenfiusceasl apnedrieoxdps.enses are

the District include the general government (management) and maintenance functions.

Tspheecgiaolvaesrsnemsesmntewnitdse. TfihnaenDcisiatlriscttadteomesenost ihnacvluedaenayllbguosvineernsms-etynptealaaccttiviviittiiees.thTahteargeopvreinrncmipeanllytasluapcptoivritteiedsboyf Fund Financial Statements
Asefgurnedgaitseda fgorrosuppeicnigficoaf cretivlaitieeds oarcocbojuencttsivtehsa.t TisheusDeisdtrticot,mliakeintoathinercsotnattreolaonvdelor craelsgoouvrceernsmtehantsh, auvsesbfeuennd aocnceofuunntdincgattoegeonrsyu:rgeoavnedrndmemenotnasl tfruantedsc.ompliance with finance-related legal requirements.  The District has

3

OVERVIEW OF FINANCIAL STATEMENTS (Continued)
Governmental Funds

information may be useful in evaluating a District's near-term financing requirements.

Gacotviveitrinems einnttahlefugnodvseranrme eunste-wd idtoe aficncaonucniatl fsotrateesmsentsa.llyHtohwe esvaemr,eufnulinkcetiothnes greopvoerrtnemd eanst wgoidveerfninmaennctial rsetastoeumrceensts, ,agsowv ellnamsenotnalbfaulnadncfeinsanocfiaslpsetnadteambleenrtessfoucrucseosnanveaailar-btelermatinthfleowesndanodf othuetflfoiswcsaloyfesapre. ndSaubcleh

iBseucsaeufsuel ttohceoforncpuasreofthgeovinefronrmmeanttioanl fpurnedsseinstenadrfroorwgeorvtehrannmtheanttoafl fthunedgsowveitrhnmsiemnitla-wr iindfeofrimnaantcioianlpsrtaetseemnteendtsf,oirt gunodversntmaenndttahlealcotnivgi-ttierminimthpeacgtoovfethrnemDeisntrtiwcti'dsenefainra-tnecrimal fsintatnecminegndtse.cisBioyndso. iBnogthsoth, eregaodveerrsnmmeanytabl efuttnedr
bparolavnidceeashreceotnacnidliatthioengtoovfearcnilmitaetnettahl fisuncdomstpaaterimsoenntboeftrweevenugeosv,eernxpmeenndtiatul fruensd, asnadncdhgaonvgeersnminefnutnadl abcatliavnitcieess.
TthheegDoivsetrricntmmenatinatlafiunnsdthbraeleangcoeveshrnemeteanntadl fthuendgsofvoerrenxmteernntal rfeupnodrtsitnagte. mInefonrtmoaftrieovneisnuperess, extpeednsdeitpuarreast,ealynidn coansnigdeesreidn fmunadjobr afulanndcse. s for the general fund, debt service fund, and capital projects fund, all of which are
Tcohme pDairsitsroicnt sacdhoepdtsuleanhaasnbneueanl appropvroidperdiaftoerdthbeudggeentefroarl fitusndgetonedreaml oansdtrdaetebtcosmerpvliicaencfeunwdisth. Athebubdugdegteatr.y Notes to the Financial Statements

Tgohveenrontmeesnptrwovidideeaandddfituionndaflininafnocrimalasttioantetmhaetnitss.essential to a full understanding of the data provided in the GOVERNMENT-WIDE FINANCIAL ANALYSIS
AcassneootefdtheeaDrliiestrr, icnte,tlipaobsilitiens mexacyeseedrevde aosvseerttsimaet tahseacluosseefuolfitnhdeicmatoosrtorfeacnenetnftistyc'aslfyineaanr.cial position. In the Key components of the District's net position are reflected in the following table:
NET POSITION SEPTEMBER 30,
 	2017	2016	

Assets, excluding capita! 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 longtenn liabilities						204,327			149,057

Long term liabilities	 	11 ,971,624	6,673,682
Total liabilities	 	12,1 75,951	6,822,739
Net Position
Net  imestment in capita! 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}

TinhfreasDtrisutcrticurt'es) lneests paonsyitrioenlatreedfldeectbst uitseidnvtoesatcmqeunirte itnhocsaepiatassl eats tehtast i(ses.gt.illloauntds,talannddingim. pTrhoevseemaesnstest,saanrde AusltehdoutoghptrhoeviDdeistsriecrtv'sicinevsetsotmreesnitdeinnctsa;pcitoanl asessqeutesnitslyr,etphoerstedansesteotsf raerlaetendotdeabvta,iliat bshleofuoldr bfuetunroetesdptehnadtitnhge. rceasnonuortcbees nuesedetod tloiqrueidpatyetthhisesdeeblitambiluitsiet sb.e providedfrom other sources, since the capital assets themselves

4

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

District's other obligations.

oTnhehroewsttrhiceteydmpaoyrtiboen oufstehde. DTishtericrte'smnaeitnipnogsibtiaolnanrecpereosfeunntrsersetrsiocutercdensetht aptoasrietiosnubmjeacyt tboeexutseerndatloremsteriect othnes
TathteribDutisetdrictot'sbonnedt pisossuietiocnosdtesc. reased during the most recent fiscal year. The majority of the decrease is Key elements of the change in net position are reflected in the following table:
CHANGES IN NET POSlllON
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
 	2017	2016	
Re\enues:
Program revenues
Charges for ser\.1ces	$	572,390    $	441 ,269
Operating grants and contributions	21,158	97,059
Capital grants and contributions	491	90,535

General re-..enues	 	600	
Total re-..enues	 	594,639	628,863 
Expenses:
General go\emment	94,779	86,830
Maintenance and operations	38,844	8,322
Interest on long-term debt	327,580	302,715
Bond issue costs	267,651	302,125

Comeyance of infrastructure	 	279,219 
Total expenses	 	728,854	979,211 
Change in net position	 	(134,215)	(350,348)
Net position - beginning	 	(4,342,460)	{3 992, 1 12}
Net position - ending	$    (4,476,675)   $	(4,342,460)

AensdneodteSdeapbtoevmebaenrd3i0n, t2he01s7tawteamse$n7t 2of8a,8c5t4iv.itTiehse, thceosctossot fofthaell gDoisvterricntm'seanctatilvaitcietsiviwtieesreduprainrgtiathllye fuisncdael dyebayr Tprhoegdraemcrereavseeniunepsr.oPgrroagmrarmevreenvueensuiessthaererecsoumltporfistehed DprisimtraicrtilryeocfoagsnsizeinssgmmeonrtesDaenvdeDloepveerlcoopnetrrcibounttiorinbsutiniotnhse. ipnrfiroarstfrisuccatul ryeewarh.icThhoeccduercreredaisnethien pcruiorrrefnistcfaisl cyaelary.ear expenses is primarily due to the conveyance of
GENERAL BUDGETING HIGHLIGHTS
Arenquoipremraetinntgs bofudFgloertidwaaSstatduotpetse. dTahnedbmudagient isinaedobpytetdheusginogvetrhneinsgamboeabrdasfiosrotfhaecDcoisutrnictint gputhrsautaisntutsoedthien perxeppeanrdaituornesofmtahye nfoutndexfcineaendcibaul dsgtaet, misenintst.heTahgegrlegatlel.evAelnyofbbuuddggeet tamryecnodnmtreonl,tsthtehaltevineclreaat swehtichhe eaxgpgreengdaittuerebsudidetneodt eaxpcpereodpraiaptpiornosprmiatuisotnsbefoar pthperofvisecdalbyyeathreenBdoeadrdSeopf tSeumpbeerrvi3s0o,rs2.0A17ct.ual general fund

5

CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets

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

At September 30, 2017, the District had $1 ,954,969 invested in capital assets for its g vernmental activities. detailed information about the District's capital assets is presented in the notes of the financial statements.
Capital Debt
AdettSaeilpetdeminfboerrm3a0t,io2n0a17bo, tuhtethDeisDtriiscttrihcat'ds $c1a1p,i9ta6l0d,e0b0t0isBopnredsseonuttesdtaindthinegnfotreitssogfotvheernfimnaenctaial lascttaivteitimese.nMtso. re ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS
The District anticipates thatthe 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.

Tgehnisefrianlaonvceiarvl rieewpoortfitshdeeDsiigstnreicdt'tsofpinraonvcideesoaunrdcittoizednesm, loannsdtroawtenethrse, cDuissttroicmte'srsa,cincvoeusnttoarbsilaitnydfocrrethdeitofrisnawnitchiaal roersnoeuerdceasddititmioannaalgfiensanacnidalthinefosrtmewataiordns,hciopnotaf tchtethfeacIsililteiessoift BmaartinrataminPs.arIkfyCooumhamvuenqituyeDsteiovenlsoapbmoeuntthDisisrteripcot'rst

6

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2017

ASSETS

Governmental
 	Activities	

Cash	$	3,528
Assessments receivable	3,381
Due from Developer	21,100
Prepaids	5,750
Restricted assets:
Investments	5,710,548
Capital assets:
Nondepreciable	 	1, 954,969 
Total assets	7,699,276

LIABILl11ES
Accounts payable	67,861
Accrued interest payable	1 36,466
Non-current liabilities:
Due \vithin one year	11 0,000

Due in more than one year	 		11,861, 624 Total liabilities		12,175,951

NET POSl110N
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

§<p_enses

Charges for

Pro_gram Revenues Operating
Grants and

Capital Grants and

Net (Expense) Revenue and Changes in Net Position

Governmental

Functions/Programs Primary government
Governmental activities: General government Maintenance and operations Interest on long-term debt Bond issue costs
Total governmental activities

$	94,779
38, 844
327,580
267,651
728,854

Services

$	94,779
16,996
460,615

572,390

Contributions

$

21,100
-
58

21,158

Contributions

$

491

Activities

$	21 ,1 00
(21, 357)
133,093
(267,651)
(134,815)

General revenues: Miscellaneous
Total general revenues Change in net position
Net position - beginning Net position - ending

See notes to the financial statements

 	600 
 	600
(1 34,215)

(4,476,675)

 	(4,342,460)
$

8

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

 	Major Funds	
Debt	Capital

$	3.528	$	$	$	3,528
689,702	5,020,846	5,710,548
673	2,708	3,381
21,1 00	21,1 00
43
 	5,750	5,750 

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

 	43 
 	21 ,404	46,500	67,904 

$	21,361	$	$	46,500	$	67,861

5,750

692,453

5,750

692,453
4,974,346	4,974,346

 	3,897	3,897 
 	9,647	692,453	4,974,346	5,676,446 

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

43

Total Governmental

ASSETS
Cash Investments
Assessments receivable Due from Developer Due from other funds
Prepaids
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable Due to other funds Total liabilities
Fund balances: Nonspendable:
Prepaids Restricted for:
Debt service Capital projects
Unassigned
Total fund balances
Total liabilities and fund balances

 	General	Sef\/ice	Projects	Funds	

See notes to the financial statements

9

SEPTEMBER 30, 2017

ISLES OF BARTRASMT.PJAORHKNCSOCMOMUUNTNYIT,YFLDOEVRIEDLAOPMENT DISTRICT RECONCILIATIOTNOOTFHTEHSETABATELAMNECNET SOHFENEETT·PGOOSVITEIRONNMENTAL FUNDS
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 liabilities, both current and long-term, are reported in the government wide financial statements.
Accrued interest payable

1, 954,969

 	

(1 36,466)

1 ,954,969

Bonds payable, net of premiums/discounts Net position of governmental activities

(11,971 ,624)	(12,108,090)

$	(4,476,675)

See notes to the financial statements

10 

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017

 	Major Funds	

Total

Debt

Capital

Governmental

REVENUES
Assessments

Developer contributions Interest

  General	Service	Projects	Funds	

$	111 ,775	$	460,615	$	$	572,390	
21, 100			21,100	
	58	491	549	

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

General government	94,779
Maintenance and operations	38,844
Debt Service:

Principal	110,000
Interest	329,925

94,779
38,844

1 10,000
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
OTHER FINANCING SOURCES (USES)

(267,1 60)

(246,560)

OBoringdinparloiscseueadnsce premium

1 72,275

5,1 72,725

5,345,000

 	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

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

Fund balances - ending	$	9,647	$	692,453

See notes to the financial statements

$ 4,974,346

$	5,676,446

11 

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017

ISLES OF BARTRASMT.PJAORHKNCSOCMOMUUNNTIYT,YFLDOEVREIDLAOPMENT DISTRICT RECFOUNCDIBLIAALTAIONNCEOSFOTFHEGOSTVAETRENMMEENNTTAOLF FRUENVDESNUTEOST, HEEXPSETNADTIETMURENEST OANFDACTHIAVNITGIEESS IN

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities 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.
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.
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.
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.
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in

$	5,161 ,721

(5,345,000)

(63,281)

1 10,000

2,006

the statement of activities.	339
Change in net position of governmental activities	....;;$_ ...;(c;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

Bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital

tIshlesBoaf BrdarotfraCmouPnatyrkCCoommmmisusnioitnyeDresvoefloSpt.mJeonhtnDs iCstoriucntt(y"D, pisutrrsicuta")nwt taostehsetUabnliifsohremd CbyoOmrmdiunnaintyceD2ev0e0l6o-p1m57enotf tDhisintgrisc,t tAhcetpoofw1e9r8t0o, amnadnaogtheerbwasisiec skenrovwicneassfoCrhcaopmtemru1n9it0y, dFelovreidloapSmleantut,tepso.wTehretoAbcot rprroowvidmeosnaemy aondg iostshueer

infrastructure.

TmhaeintDeinsatrnicctewaansd oepsetarbaltiisohneodf afoprotrhtieonpoufrpthoeseinsfraosftfriuncatnucreinngecaensdsamryanfoargcinogmtmheunaitcyqdueivsietliopnm, ceonntswtrituhcintiothne,

District.

SThuepeDrvisistroicrst iasrgeoevlecrnted by tthe oBwoanerdrsooffStuhpeeprvroispoerrtsy("wBiothairnd"t)h,ewDhiiscthricist. cTohmepBoosaerddoofffSivuepmerevmisobresrso.fTthe 2D0is1t7ric, tfoeuxreorcfitsheeaBllopaorwdemrsegmrbaentresdatroetahfefilDiaistetrdicwt pituhrSsutaanndtatordCPhacitfeicr 1o9f0F,loFrloidraida(thSeta"tDuteevse. AlotpSeerp")t. ember 30,

23..	AEpxpercivsiinngg bcuodngtreotlso. ver facilities and properties.

T1 .he BAosasredshsainsgthaendrelesvpyoingibailsitsyefsosrm:  ents.

45..	CAopnptrroovlilninggtthheehuirsinegoaf fnudnfdirsinggeonefrkaetyedpebrystohneneDli.strict.
Financing improvements.

operations of the District.

T("hGeAfSinBa")ncSitaaltestmateenmtse.nUtsnwdeerretheprperpoavriesdionins oafctchoorsdeansctaenwdaitrhdsG,othverfninmaennctiall rAecpcoortuingtinegntSitytacnodnasridstss Boofathrde oprgimaanrizyagtoiovnesrnfmorewnth, icohrgtahneizanatiotunrsefoarnwd hsicighnitfhiceaDnicsetriocft itshceoirnrseidlaetrioendstohipbewfiitnhanthceialDlyisatcriccotuanrteabsluecahndthoatth,eifr entcitluiedsecdo, nthseidfeinraednctioalbsetactoempeonntseonft tuhneitsDiosftrtichtewDoisutlrdicbte; tcheornesfidoerere, tdhiencfoinmanpcleiatel sotramteisml endtsinign.clTuhdeereonalyrethneo
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

of interfund activity has been removed from these statements.

TGhoevebransmicefinnta-nWciidael satantdemFeunntds Finicnlaundecibaol tShtagtoevmerennmtsent-wide and fund financial statements. Trehpeogrtoinvfeorrnmmaetniotn-woidneafllinoafnthceianl ostna-tfeidmuecinatrsy(ai.cet.i,vtihtiessotafttehmeepnritmoafrnyegtopvoesritniomneannt.dFthoer tshteatmeomsetnptaortf,athcetiveiftifec)t

segment. Other items not included among program revenues are reported instead as general revenues.

Tsehgemsetantteims oefnfsteotfbaycptrivoitgierasmderemvoensuterast.eDsirtehcetdeexgpreenesetos awrehicthhotsheethdairteacrteecxlepaernlyseidsenotfifaiabglievewnitfhuancstpioencifoicr fbuenncetfioitnfromsgeogomdesn, ts. erPvroicegsraomr prreivvielengueesspinrocvluiddeed 1b)ycahagrivgeensftuoncctuiosntoomresresgwmheontp. u(rOcphearsaet,inugs-etypoer dsiprectialyl acossnetrsibsumtieonntsstfhoart maraeinrteesntraicntceed taondmedetbint gsethrveicoepearraetitornealteodr caaspictahal rregqeusirfeomr esnetrsviocef as.)p;aartnicdu2la)rgfuranncttsioannodr

13 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

and the accrual basis ofaccounting.  Revenues are recorded when earned and expenses are recorded when

in the year for which they are l vied. Grants and similar items are to be recognized as revenue as soon as all

MTheeasguorveemrnemnetnFt-owciudse.fBinaasncisiaol fstAactecmouennttsinagrearnedpoFritneadnucsiainlgStthaeteemcoennotmPircerseesnotuartcioens measurement focus a liability is incurred, regardless ofthe timing of related cash flows. Assessments are recognized as revenues eligibility requirements imposed by the provider have been met.

expenditures are recorded only when payment is due.

Ganodvethrenmmeondtiafilefdunadccfrinuaanlcbiaasl isstaotfeamcecnotusnatirnegr.epRoertveednuuseisngartehereccuorrgenniztefidnaanscsiaolornesaosutrhceeysamreebaostuhremmeeanstufroacbules asonodnaveaniolaubgleh.thReerevaefntueerstoarpeacyolinasbidilietireesdotof tbheeacvuarirleanbtlepwerhioedn.thFeoyratrheiscpoullerpcotisbele, wthiethginotvheerncmurerentntcpoenrsioiddeorsr rEexvpeennudeitsurteos baerearveaciolardbeled wif htheenya aliarebilcitoylliescitnecdurwreitdh,inas6u0nddearysacocfrutahleacecnodunotfintgh.e Hcouwrreevnetr,fidsecablt speerrvioicde.
AAmssassineetssessnmmaeennncttessaasrseesnsomn-eandtsvaarleorbeamseadsuspeosnsmtheenatsdoopntebdebnuedfigteedt apnrdopleevrtieydwaitnhninuatlhlyeaDt aistpruicbtl.i Ohperraintigng fatnhde aDnisnturiactl.baDseisb.t TsehrevDiciestariscst emsasymceonlltescat raessleevsisemd ewnhtsendirBeocntldysorauretiliizsestuheed"UanidfoarsmseMsestehdodaonfdCcoolllelecctitoend" ounndaenr FadloorpidtaedSbtayttuhtesB. oDarirdecft Scouplleecrtveisdoarss.seAssssmesesnmtseartes cdoulleecatsedseutnfdoertrhthine UthneifaornmnuMael tahsosdesasremneontticredsobluyttiohne

Bond documents.

Cproeupnatyy aTapxorCtioonlleocrtoarll oonf tNheovdeembtbseerr1vicaendasdsueesosmn eonrtbseofonrteheMiraprcrohp3e1rtyofseuabcjehctyteoavr.arPioroupseprrtoyvoiswionnesrsinmtahey

and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable

Assessments and interest associated with the current fiscal period are considered to be u ceptible to accrual 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:

except those required to be accounted for in another fund.

TGheenegreanl eFruanl fdund is the general operating fund of the District.  II is used to account for all financial resources

and interest on long-term debt.

TDheebtdSeebrvt siecrevFicuenfdund is used to account forthe accumulation ofresourcesforthe annual payment ofprincipal

also to accumulate capital reserves for future maintenance costs and capital projects.

TChape ictaalpPitraoljepcrotsjeFctusnfdund is used to account for the costs of major infrastructure acquired bythe District and Astsataemgenetsr.al rule, the effect of interfund activity has been eliminated from the governmentwide financial
Wreshterinctbeodthrerseosutrcicetesdfirasntdfournqrueastlirfiycitnegderxepseonudrciteusreasr,ethaevnaiulanbrelestfroicrtuesder,eitsoisutrhcesgaosvethrnemy eanret'snepeodliceyd.to use

14 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued}

Assets, Liabilities and Net Position or Equity

restrictions.

TRheesstreictaesdseAts reetspresent cash and investments set aside pursuant to Bond covenants or other contractual

and non-interest bearing}.

TDheepoDsisitstriacnt'ds cInavsehsatmndenctassh equivalents are considered to be cash on hand and demand deposits (interest

T21h8e.4D1i5str(i1c7t)hFalsoreidleacStetadtutotesp.roTcheedDiusntrdicetrmthaey iAnvltesrntaatnivyesIunrvpelusstmpeunbtlicGfuuidndesliniensthaesfoslelotwfoinrgth:

in Section

TpuhresuLaonctatloGtohveeFrnlomriednat InStuerrp-loscaTl rCuostopFeurnadtsio,noAr actn;y intergovernmental investment pool authorized

b)
cd)

rSaetcinugriftrieosmaandnaEtxiocnhalnlygreeCcogmnmizeisdsiroantirneggaisgternecdy;money market funds with the highest credit quality IDntireercetsotbbleigaartiniognstimofetdhepUo.sSit.sTorer assauvriny.gs accounts in qualified public depositories;

principles.

Scoemcueridtiuees.listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they Tarhee mDiesatrsicutreredcoartdasmaollritnizteerdesctorsetvoernureproerlateteddatto finavirevsatmlue at sacrteivqituieirsedin bthyegrensepreacltlyiveacfucendptse. dInavcecsotmunetnintsg

items in both government-wide and fund financial statements.

CPreerptaainidpIateymmsents to vendors reflect costs applicable to future accounting periods and are recorded as prepaid

recorded at estimated fair market value at the date of donation.

Cappiittall Aasssseettsswhich include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks astnadtesmimeniltasr. itCeampsit)alaaressreetpsoartre deinfintehde bgyotvheerngmoveenrtnamcetinvtitaiess acsosleutms nwsithinatnheinigtioavl, einrndmiveidnutawl cidoestfoinfamnocirael trheacnor$de5d,0a0t0h(isatmoroicuanltcnoostt ororuensdtiemda)teadndhiastnoreicsatiml caotsetdifupsuercfuhlalsifeedionrecxocnesstrsucotfetdw. oDyoenatse.d cSaupcithalaasssseettss are

are constructed.

Tashseectsoslivtsesofanreornmotacl ampaitinatliezneadn. cMeaajonrdoruetplaayisrsfothractadpoitanloatsasdedtstaontdheimvparloueveomfethnetsaasrseectaopritmalaizteedriaslyperoxjteecntds
aNsosedtesparereciautniodnerhcaosnsbtereucntitoank.en in the current fiscal year as the District's infrastructure and other capital

yet earned.

GUnoevaernemdenRteavl feunnudes report unearned revenue in connection with resources that have been received, but not

are expensed when incurred.

LInotnhge-TgeorvmerOnmbleignat-twioindse financial statements long-term debt and other long-term obligations are reported as lifaeboiliftitehseiBn othnedst.aBteomndesntpoafynaebtlepoasreitiroenp.oBrtoenddnperteomf aiupmplsicaanbdledpisrceomuinutmssaroer disfceorurendtsa.nBdoanmdoisrtsizueadncoevecrotshtes

15 

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

I n the fund financial statements, governmental fund types recognize premiums and discounts, as well as

Lonq Term Obligations !Continued}
issosuuracnecse.  cPorestms,iudmursinregctehievecdurornendtebpet risiosdu.anTchees faarceereapmoortuendt aosf odtehbetrifsisnuaendcinisgrseopuorrcteeds washiolethdeisrcfoinuanntsciongn debt ipsrsoucaenecdessraerceeriveepdo,rtaerdearsepoothrtedfiansandceibntgsuesrevsic.eIsesxupaenncdeitcuoressts. , whetheror notwithheldfrom the actual
Deferred Oouttffllows/IonfflorewssouorfcReessroeuprrceessent a consumption of net position that applies to future reporting porsiiotido(nsr).elFaoterdetxoadmepbliet ,atmhoeuDntis riecstuwltoinugldfroremcocrudrrdeenftearnreddadovutafnlocwesreoffunredsinogusrcresuoltinngthinetshteadteemfeeanstaoncfeneotf debt)(.i.e. when there are differences between the reacquisition price and the net carrying amount of the old

For example, when an asset is recorded in the governmental fund financial statements, but the revenue is

Deferred inflows of resourc	represent an acquisition of net position thatapplies to future reporting period(s). urenvaevnauileabbleec, othmeeDsisatvriacitlarbelpeo. rts a deferred inflow of resources on the balance sheet until such times as the
FInutnhdeEfuqnudityf/iNnaentcPiaolssittiaotnements, governmental funds report non spendable and restricted fund balance for apumropuonstes. thAastsaigrenmnoetnatsvaoiflafbulnedfobraalapnpcroeprreiaptrieosneonrtaterentlaetgivaellymreasntarigcetemdebnytopulatsnidsethpaatrtaieres fsourbujseectfotor acshpaencgiefi.c
The District can establish limitations on the use of fund balance as follows:
Cacotmiomn (itrteesdofluntidonb)aolaf nthcee B-oAamrdooufntSsutpheartvcisaonrbs.eCuosmedmoitnmlyefnotrsthmeasypebceifcichpaunrgpeodsoersldifetetedromninlyebdybtyhaefBoormaradl oafcScumpeurlvaitseodrsptuarskuinagntthteo ssatambeilifzoartmioanl arcrtaionnge(rmeseonltustioson)mtehatitmimespoasre rethpeorctoendsitnratihnitsocriagtiengaollyry. .Resources
ASusspiegrnveisdorfsutnhdatbaarleanincteen-deIdnctoludbe ussepdenfodrasbpleecfifuicndpubraploasnecsethaamt oaurentnseiethsetar bcloisnhseiderbeyd trheestrBicotaerddnofr cdioffmemreinttceeds. TinhesBtiomaardtemdaryeavelsnouaessaingdn faupnpdrobparlaiantcioenassinit dthoe sswubhseenqaupepnrtopyreiar'isngafpupnrdobparialatnecdebtoudcgoevte.r Athsesaigsnsmigennmtsenatr.e generally temporary and normally the same formal action need not be taken to remove

balance classifications could be used.

TbahleanDcisetrwicht efinrsteuxspendciotumremsittaerdefiunncdurbraeldanfocer ,pfuorllpoowseedsbfyoar swshigicnhedamfuonudnbtaslainncaenyanodf tthenuunnraestriigcnteedd fund Nineflot wpossiotifonreissothuercdeifsf.erNeentcepobseittwioneeinnatshseetgsoavnedrndmefeenrtr-ewdidoeutfflionwanscoiaflresstaotuermceesntlessasrleiabcialittieegsoarinzdeddeafserrneedt
ipnovseistitomnernetlaitnedcatopiitnaflraasstsruectstu, rreesatnrdictperdopoerrtuyn, rpelsatnrticatend eqNueitpminveenst.tmReensttriinctecdapniteatl paosssietiotsn rreepprreesseennttss tnheet acossnestisstsreosftrtihcetendebtyptohseitiDoinstnroictt'ms eBeotnindgctohveedneafnitnsitioornootfheitcheonr torfatchteuaol trheesrtrtiwctoiocnosm. Upnorneesntrtisc.ted net position

16 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Other Disclosures
TUhse porfeEpsatrimataiotensof financial statements in conformity with generally accepted accounting principles requires manadnadgisecmloesnurtetoomf caoknetiensgteimnat atessseatnsdaansdsuliambpiltitioienssatht atht eafdfeactet tohfetrheepfoirntaendcaiaml ostuanttesmoefnatsss, eatnsdatnhdeliraebpiolitriteesd, aemstoimuanttesso. 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 aisbreaqsuisirceodntsoisetsetnatbwlisith agebnuedrgaelltyaaryccsyesptted aacncdoauntainpgprporvinecdipAlensnufoarl tBhuedgent.eAranlnfunldB. uAdlgl eatnsnaurael The District follows these procedures in establishing the budgetary data reflected in thefinancial statements.

cb))	APrpiourbtloicOhcetaorbinegr 1is, cthoendbuucdtgeedttios olebgtalilny caodmopmtedntbsy. the District Board.

a)	yEeaacrhcyoemarmtehnecDinisgtrtihcet MupacnoamgeinrgsuObcmtoitbsetro1t.he District Board a proposed operating budgetfor the fiscal

de))

AThllebubdugdegtectsharegeasdomputesdt boenaappbraosvisedcobnystishteenDtiswtritichtgBeonaerrda.lly accepted accounting principles.

Unused appropriation for annually budgeted funds lapse at the end of the year.
NOTE 4 - DEPOSITS AND INVESTMENTS

the depository's financial history and its compliance with Chapter 280.  In the event of a failure of a qualified

agency securities, state or local government debt, or corpor e bonds) to public dep sits is dependent upon

TDheepoDsisittsrict's cash balances were entirely covered by federal depository insurance or by a collateral pool preleqdugireeds atoll qthuealSiftieadtedTepreoassituorreiers. tFoloderipdoasSittwatituhtethseCThraepatseurr2er8o0r, a"Fnlootrhidear bSaenckuinrigtyinfsotrituPtuiobnlicelDigeibpleosciotsllaAtecrta",l aenqyuaalptpolivcabioleudseppeorscietnintasugreasnocfethelda.veTrhaegepedraceilyntbaagleanocfeelfigoirbeleacohllamtoenrathl (ogef naellrpaullyb,liUc .dSe. pGoosvitesrninmeexnctealsasnodf
public depository, the remaining public depositories would be responsible for covering any resulting losses. TInhveesDtimstreicntt'ss investments were held as follows at September 30, 2017:
  Amortized Cost	Credit Risk	Maturities	

Fidelity lm.estment Treasury 1 695

$	5,710,548

$	5,710,548

NIA

NIA

obligation to the holder of the investment.  This is measured by the assignment of a rating by a nationally

Credit risk - For investments, credit risk is generally the risk that an issuer of a  investment will not fulfill its rseucmomgnaizryedofsitnavtiesstitcmalernattsin. g organization. Investment ratings by investmenttype are included in the preceding
Concentration risk - The District places no limit on the amount the District may invest in any one issuer. Imnatenreagstinrgateexrpisoks-urTehtoe fDaiisrtvriactludeoleosssneost haarivseinag fforormmainl pcorelicaysitnhgatinltimerietsstinrvaetesstm.  ent maturities as a means of However, the Bond Indenture limits the type of investments held using unspent proceeds.
17 

Investments (Continued)

NOTE 4 - DEPOSITS AND INVESTMENTS (Continued)

value measurement guidelines established in accordance with GASB Statements. The framework for

Thes•e guLiedveeliln1e:sInrevceostgmnieznetas wthhroeese-tiveareludefsaairevablauseehdieornarucnhayd, jiunsoterd qruooftehdigphreicset sprfiorridye, natsicfaollilnovwess:tments

Fair Value Measurement - When app cable, the District measures and records its investments using fai measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

Level 3:  Investments whose inputs are unobservable.

in active markets that the District has the ability to access;

•

Loer vinedli2re: cIntlvy;eastnmd,ents whose inputs - other than quoted market prices - areobservable either directly

observable inputs and minimize the use of unobservable inputs.

Tsihgenificiravnat ltuoetmhe esnutrireemfeanirt vleavleulewmitheianstuhreefmaeirnvta. luVeahluieartaiornchteycishnbaiqsueedsounstehde lsohwoeusltdlemvealxoimfaizney itnhpeututsheatoisf

District's investments have been reported at amortized cost above.

Mgoovneerynmeanrktseot tinhveerstthmaennetxsttehrantahl ianvvesatmeantutrpitoyoalst tshheotuimldeboefmpueracshuaresed oaft oanmeoyrteizaerdocr olessts. Aacncdoardreinhgelyl,dtbhey
NOTE 5- CAPITAL ASSETS
Capital asset activity for the fiscal year ended September 30, 2017 was as follows:
Beginning	Ending

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

 	Balance	Additions	Reductions	Balance	

Go\emmental acti\Aties
Capita! assets, not being depreciated
Infrastructure in progress
Total capital assets, not being depreciated	1, 954,969	1,954,969	
Go-emmental acti\.ities capital assets, net	$	1, 954,969	$	$	$	1 ,954,969	

improvements. A portion of the improvements costs is expected to be financed with the proceeds from the

systems, the JE we utilities (water, s w , reuse), and the Entry Road	d Race Tract R ad intersection

Taphperoimximpraotveelym$e2n0ts,50in8t,e0n0d0e. TdhteoimsperrovveetmhentDsiwstirlilcint'cslurdeessidteornmtswahtaevrefacbieliteiens e(psotinmdast)e, dstoartmawattoetracl oclloescttioonf Series 2015 and 2017 Bonds with the remainder to be funded by the Developer and conveyed to the District.

or JEA) for ownership and long term maintenance.

Tsthoermlownagteter rfmaciolitwiense,rssthoirpmawnadtemracionltlecntaionncesyosftethme aDnisdtrtihcet feunntdryefdeaimtuprreosve(smigennatgsew, hillaordnslycaepnec,olmanpdasscsatphee, tirhreigRataiocneaTnradclikghRtoinagd).imTphreoovtehmereDnti s)rwictil-lfbuendedicantestdruocvteiorntoeolethmeer ngtosv(eJrEnAmewnettaul atigliteiencs,iethse(SEtn. JtroyhRnosacdouanntdy
NOTE 6 - LONG-TERM LIABILITIES

On November 5, 2015, the District issued $6,725,000 of Special AssefisxsemdeinntteBreosntdrsa,tSeeorfie4s.327051%5 ,co2n,s0is6t0in,0g0o0f

Series 2015

$T1e,r3m00B,o0n0d0sTSeermrieBso2n0d1s5SdeureiesN2ov0e15mdbueer 1N,o2v0e3m5bweirth1 ,a2f0ix2e5dwinitthearest rate of 5.000%, and $3,365$,000 Term fBinoanndcseStheerieascq2u0is15itiodnueanNdocvoenmsbtreurct1io, n20o4fc5ewrtitahinaimfixperodvinetmeerenstst fraotrethoefb5e.1n2e5fit%of. tThheeDBisotrnicdts. wIneterreeisstsiusetodbtoe Npaoivdesmembeiarn1n, u2a0ll1y6otnhreoaucghhMNaoyve1 manbderN1o,v2e0m4b5e. r 1. Principal on the Bonds is to be paid serially commencing

18 

NOTE 6 - LONG-TERM LIABILITIES (Continued)
STheerieSser2ie0s1520(1C5oBntoinnduseda)re subjectto redemption at the option ofthe District prior to their maturity. The Bonds athre sBuobnjdecRtetogiesxtrtararoifrdcienrataryinmeavnednattsooryccreudrreemdpatsioonuptrlinertdo itnhethireseBleocntdedI nmdeantuturirtey.in the manner determined by

requirements. The District was in compliance with the requirements at September 30, 2017.

TrehqeuirBeomnedntInsdreenlatutirneg epsritnacbiplisahlleydtoathdeeubstesoefrvpicroeceredesrvtoe praeyqufoirretmhenintfraasstwruecltluares imotphreorvreemsternicttsioannsdatnhed spproecceiadluarsessetsosmbeenfotslloinwaendnbuyalthaemDouisnttrsicat doenqausastestosmpreonvtisdetopapyrompeenrt ofodwenbetrsse. rvTicheeaDndistoicmt eaegtrteheesrteoselervey
SOenrAieusg2u0st1716, 2017, the District issued $5,345,000 of Special Assessment Bonds, Series 2017 consisting of
$N4o5v0e,m00b0erT1e,rm20B2o7nwdisthdauefixNeodveinmtebrest1 ,ra2t0e2o2fw4%ith, a$fix,6e5d5i,n0t0e0reTset rmateBon3d.s5%du,e$6N0o0v,e0m00beTrer1m, 2B0o3n7dwsitdhuea f5ix%e.dTinhteerBeosntdrastwe eorfe4i.s6s2u5e%d ,toanfdina$n2c,6e4t0h,e00a0cqTueisrmitioBnoannddscdounestNruocvteiomnboefrce1 r,t2a0in4i7mwpritohvaefmixeendtsinftoerrtehsetbraetneeofift toof tbheepDaisidtrsicetr. iaInllytecreosmtmisetnocbinegpNaiodvseemmbiearnn1 u, a2l0ly1 o8ntheraocuhghMNayov1eamnbdeNro1v, e2m04b7e.r 1. Principal on the Bonds is

the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

TarheesSuebrjeiecst2to0e1x7trBaoonrdinarey smuabnjedcatttooryrereddeemmpptitoionnaptrtihoer to tthieoinr soeftlehceteDdismtraicttuprirtiyorintoththeemiramnanteurridtye.teTrhmeinBeodndbsy

requirements. The District was in compliance with the requirements at September 30, 2017.

TrehqeuiBreomnedn. tInsdreenlattuirneg epsritnacbiplisahlleydtoathdeeubstesoefrvpicroeceredesrvtoe praeyqfuoirretmhenintfraasstwruecltl uares imotphreorvreemsternicttsioannsdatnhde psrpoecceiadluarsessetsosmbeenfotslloinwaendnbuyalthaemDouisnttrsicat doenqauassteestosmpreonvtisdetopapyrompeenrt ofodwenbetrsse.rvTicheeaDndistoicmt eaegtrteheesrteoselervey
CLohnagng-teesrmin Dloenbgt-tAercmtivliiatybility activity for the fiscal year ended September 30, 2017 were as follows:

Balance

Go-.emment2J gcti\1ti§s Bonds payable:

Beginning	Additions

Reductions

Ending	Due Within
Balance	One Year

Series 2015	$	6,725,000     $	$	11 0,000    $	6,61 5,000     $	110,000
Less: original issue discount	51,318	1, 770	49,548
Series 2017	5,345,000	5,345,000
Plus: original issue premium	 	63,281	2,109	61,1 72	
Total	$	6,673,682	$	5,408,281	$	1 10,339     $   11 ,971 ,624	$	110,000

19 

NOTE 6 - LONG-TERM LIABILITIES (Continued)
ALot Sngep-tteermmbDere3b0t,A2c0t1iv7i,tyth(eCsocnhteinduueledd)debt service requirements on the long-term debtwere as follows:
 	Go-.emmenta!   Acti'-Aties	

September 30:    	

Year ending

Principal	Interest	Total

2018	$
201 9
2020
2021
2022

20232027
2028-2032
2033-2037
20382042
20432047

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
Total

 	325,000	8,125	333,125 
$	11, 960,000   $	10,863,903    $    22,823,903

NOTE 7 - DEVELOPER TRANSACTIONS

September 30, 2017.

TDheeveDloepverlocpoenrthraibsutaiognresedtotothfuengdetnhergael nfeurnadl owperreati$o2n1s,o1 0f t0hewDhiicsthricint.clIundceosnnaecreticoenivwaitbhlethoaft a$g2r1e,e1m00enatt, In addition, the Developer remitted debt assessments of$157,215 to the District during the current fiscal year.
NOTE 8 - CONCENTRATION
ThahveeDaismtriactte'srial taivdivtyeirssedeepffeencdteonnttuhpeoDn itshtericcto'snotipneueradtiionnvso.lvement of the Developer, the loss of which could
NOTE 9 - MANAGEMENT COMPANY
TinhceluDdeistfrinicatnhcaiaslcaonndtraacctceoduwntitinhgasmeravnicaegse.mCeenrttacionmempapnloyytoeepserfofotrhmemmaannaaggeemmeennttacdovmisopraynysearlvsiocesse,rwvehicahs omffaicneargsemofetnhte, aDccisoturinct.inUg,nfdinearntchiael aregpreoertminegn, tc,otmhepuDteisrtarincdt coothmepr eandsmaitneistrtahteivemcaonsatgse. ment company for
NOTE 10 - RISK MANAGEMENT
TerhreorDsisatrnicdt isomexispsoiosensd;toavnadrionuasturrisakl sdoisfalosstesrrse. laTtehdetoDtiostrrtsic;tthheaftsofo, bdtaaminaegde tcoo,mamnderdceiasltruincstiuornaoncf aessfreotms; winedreepennodseenttltehdircdlapiamrtsiedsutroinmgithgeatpeatshtethcroesetsyoefatrhse. se risks; coverage may not extend to all situations. There
NOTE 11 - SUBSEQUENT EVENTS

Subsequent to fiscal year end, the District prepaid a total of $120,000 of the Series 2015 Bonds. The

Bond Payments
prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture.
ASucbqsueisqiuteionnt tooffIimscparl oyveeamr eenndt,sthe District paid the Developer $4,968,356 in order to acquire improvements vreaplureseantts$5a,1D8e6v,1e2lo8p.eTrhceoenxtrcibeustsioonf.the value of the improvements above what the District paid of $217,772
20

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017

ISLES OF BARTRASMT.PJAORHKNCSOCMOMUUNNTYIT,YFDLOEVREIDLAOPMENT DISTRICT SCFUHNE D BLAELOANF CREEV- BEUNDUEGSE,TEAXNPDENADCITUARLES- AGNEDNECRHAALNFGUENSDIN

Budgeted
 	Amount		Actual

Variance with Final Budget - Positive

REVENUES

  Original & Final	Amounts	(Negative)	

Assessments	$	110,974	$	111 ,775
Developer contributions	90,466	21 ,1 00

$	801
(69,366)

Miscellaneous income	 	600	600 

Total revenues	 	201,440	1 33,475	
EXPENDITURES
Current:
General government	100,140	94,779

(67,965)

5,361

Maintenance and operations	 	101, 300	38,844	62,456 
Total expenditures	 	201 ,440	1 33,623	67,817 

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

Excess (deficiency) of revenues

$	(148)

See notes to required supplementary information

21

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

The Dissttrriicctt'iss rbeuqdugieretidntgopersotcaebslisshisabbausdegdetoanryessytismteamtesanodf acnasahpprerocveeipdtsAannduaclaBsuhdegxeptfeonrdtihtuergeesnwehraiclhfuanrde. accperopvtedd ibnyththeeUBnoitaerddS. tTathees boufdAgmeet raicpapr(ogxeinmeartaelslyaacbcaespistecdoancscisoteuntinwgithpraincccipoluenst)i.ng principles generally
aTghgereleggaatel .leAvneyl boufdbguedtgaemtaernydcmoentnrtoslt, htahteinlecrveeal saettwhehiacghgreexgpaetnedbituudregsetemdaayppnorotperixactieoends mb usgt beet, aisppirnovtehde ebyndtheed BSoeaprtdemofbSeurp3e0r,v2is0o1r7s.. Actual general fund expenditures did not exceed appropriations forthe fiscal year

22

Grau & Associates
CERTIFIED PUllLIC ACCOUNTANTS

B95o1caYRamataotno, RFlooaridda• Su3i3te432180 (F5a6x1 )(959641)-9929949-5•8(28300) 299-4728

www.graucpa.com

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

St. Johns County, Florida

TIsoletsheofBBoaarrtdraomf SPuaprkerCviosomrms unity Development District

thereon dated June 28, 2018.

WAmeehriacvaeaandudthiteeds,tai ndaacrcdosradpapnlciceawbleithtothfienaanucdiaitlinagudsitsancdoanrtdasinegdeninerGaollyvearnccmeepntetAduidnittihneg SUtnainteddardSstaistessueodf ebyacth mCaojmorptfruonldleroGf eIsnlesalooffBthaertrUanmitePdaSrktatCeos,mthmeufninitaynDcieavl estloaptemmeennttsDoisftrtihcet, gSotv.eJronmhnesntCaol aucnttiyv,itiFelsoraidnad (s"tDatisetmricetn")tsa, swohficahncdolfleocrttivhelyfisccoaml pyreisaer tehnedDedistSriectp'stebmabseicrf3in0a,n2c0ia1l7s,taatnedmtehnetsr,ealantdedhanvoeteissstuoedthoeufrinoapnincioianl
Internal Control Over Financial Reporting

an opinion on the effectiveness of the District's internal control.

oInveprlafninainngciaanl dreppeorfrtoirnmgin(gintoeurrnal dciot notfrtohl)e tfoinadnecteiarlmstinaetetmhe atsu,dwitepcrocseiduerresd tthatDaisrtericatp'spirnotperrinaatel cionnthoel coifrecuxmprsetsasnicngesafnoortphineiopnuropnotsheeoeffefexcptrievessniensgsooufrthoepiDniiostnrsicot'ns tinhteefrinnaalnccoianltrsotal.tAecmceonrtdsin, gbluyt, nwoetfdoortnhoet peuxrpproess

yet important enough to merit attention by those charged with governance.

Aemdpefloicyieenecsy, iinn itnhteernnoarlmcoanl tcrooluersxeistosfwpehrefnortmheindgesthigeniroarsospigenraetdiofnunocftaiocnosn,ttrolpdroeevsent,toarllodwetmecatnaangdemcoernrteocrt mintisesrtnaatlecmoentnrtosl, osnucahttihmaetltyhebraesiiss.aAremaastoenriaabllewepaoksnseibsilsityisthaatdaefmicaietnecriya,l omrisastcaotmembiennattioofnthoef ednetfiticyi'esnficniaensc, iianl sdteaftiecimenecnyts, owr iall ncootmbbeinparteiovnenotfedde,foicriednecteiecst,eidn ainntdercnoarlrceocntetrdolotnhaat tisimleeslys bsaesviesr.eAthsaignnaifimcaanttedrieafl wicieenackyneisssa,
aOnudr cwoanssindoetradteiosnigonfeindtetornidael cnotinfytroallwdaesfifcoier nthceielsiminiteindtpeurnrpaol sceondteroslctrhibaetdminigthte bfierstmpaatreargiaral wpheoafktnheisssecstiorn,

been identified.

sciognntifroiclathnat tdwefeiccieonncsiiedse.rGtoivbeen mthaetseerilaiml witaetaiokne,sdsuersi.nHgoowureavuedr,itmwaetedriidalnwoteiadkennetisfyseasnymdaeyfeicxieisntctiheastinhainvternnoatl
Compliance and other Matters

Government Auditing Standards.

Amsatpearrtialomf oisbsttaaitneinmgenret,awsoenapebrlefoarmsseudratnecstesaobfoiutst wcohmetphleiarntchee wDiitshtrcicet'rstafiinnapnrcoivailsisotnasteomfelanwtssa, rreegfruelaetfioronms, cdoentetrramcitnsa, tiaonndoaf gfirneaenmceianl tsst,anteomnceonmt palmiaonucnetsw. itHhowwehvicehr, cporuolvdidhinagveana odpirienciotnaonnd cmoamteprliiaanl ceeffewcitthotnhothsee pofroovuirsitoensstswdaisscnlosteadn noobjiencsttiavencoefsooufr naoundcito, amnpdlianccoerodrinogtlhye, rwmeadtotenrosttehaxtpareressresquucihreadntopbieniorenp. oTrtheedruensudletsr

23

Purpose of this Report

on compliance. This report is an integral part of an audit performed in accordance with GovernmentAuditing

sSutaitnadbalerdfosrinancyonosthideerrpinugrpthoese.ntity's internal control and compliance. Accordingly, this communication is not

Tthheerpeusrupltossoefothfathtitsersetipnogr,taisnsdonleoltyttoopdreosvcidriebeanthoepsincioneoonftohuereteffsetcintigveonfeinstseronfatlhceoenntrtoitlya'snidntceormnapllicaonncteroalnodr

PJunwe 28r,�2018	•

24

Grau & Associates
CERTIFIED   PUBLIC ACCOUN"li\NTS

www.graucpa.com

9B5oc1 aYRamataotno, RFlooaridda• Su3i3te432180 (F5a6x1)(959641)-9929949-5•8(28300) 299-4728

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

St. Johns County, Florida

TIsoletsheofBBoaarrtdraomf SPuaprkerCviosmorms unity Development District

an opinion on District's compliance based on our examination.

W("Deishtraicvte") ecxoammpilniaendceIslwesithotfhBearrterqaumirePmaernktsCoofmSmecutnioityn 2D1e8v.e4l1o5p,mFelonrtidDaisStrtiacttu, tSets., JinoahnccsoCrdoaunnctey,wFitlohrRidual'es 1M0a.n5a5g6e(1m0e) notfitshreeAspuodnitsoirblGeefonreDraisl torfictth'secSotmatpeliaofncFelowriditha tdhuorsinegrethqeuifriesmcaelnytesa. Or eunrdresdpSoenspitbeilmitybiesrto30e,x2p0re1s7s.

determination on the District's compliance with specified requirements.

OInsutrituetxeaomfinCaetritoifniewd aPsubcloicnAduccoeudntiannatsc.cTohrodsaencsetawnditahrdasttreesqtuaitrieonthsattawnedaprladnsaensdtapbelrifsohremdthbeyetxhaemAinmaetiroicnatno orebqtauiinrermeaesnotsnarebfleraesnscuerdainncSeeacbtiont2w18he.4th15er, FthloeriDdaistSrticattuctoems.pAlinede,xianmailnl amtiaotneirniavlorlevsepsepcetrfso, wrmithingthperoscpedcuifri es taondobetaxtinenetvoidfetnhceeparboocuetdwurheesthseletchteedDidsterpicetncdomonplioeudrwjuitdhgtmhenstp, einccifliuedinregqaunireamsseenstsmTehnet noafttuhree,rtisimksinogf, manadtearpiapl rnoopnrciaotemptoliapnrcoev,idwehaethreearsdouneatbolefrabuadsiosrfeorrrooru. Wr oepibneiolienv. eOtuhraet txhaemeinvaidteionncedwoeesonbotat inperodviisdesuaffilceiegnatl

fIniscoaulryoepairneionnd,etdheSDepistterimctbceor m30p,li2ed0,17in. all material respects, with the aforementioned requirements for the
TthheisFrloerpidoart Siseinnatetendaendd sthoeleFlylofroidr taheHoinufsoermofaRtioenpraensdenutsaetiovef tsh, ethLeeFglioslraidtiaveAAuduitdoitrinGgeCneormaml, mittaenea, gmeemmebnet,rsanodf tahnedBisoanrodt oinftSeunpdedvtisoobrse oafnIdsleshsooufldBanrotrtabme PuasrekdCboymanmyuonniteyoDtehveer ltohpamn ethnet sDeisstrpicetc, iSfite.dJophanrstieCso. unty, Florida

June 28, 2018

25

Grau  & Associates
CERTI FIED PUBLIC ACCOUN'li\NTS

B95o1caYRamataotno, RFlooaridda• Su3i3te432180 (F5a6x1 )(599641)-9929949-5•8(28300) 299-4728

www.graucpa.com

TMHAENAUGDEIMTEONRTGLEENTETREARLPFUORRSUTAHNETSTATTEHOEFRFULLOERSIDOAF

St. Johns County, Florida

TIsoletsheofBBoaartrdraomf SPuaprekrCviosmorms unity Development District
Report on the Financial Statements

2017, and have issued our report thereon dated June 28, 2018.

WDeevehloapvme eanutdDdiesdtrictht,eSta. cJcoohmnspaCnoyuintgy,bFalosricidafin("aDnicsitarilcts"t)aatesmofeanntsd foofr tIshleefsisocfal ByeaartrraemndePdaSrkepCteombmeur n3it0y,
Auditor's Responsibility

the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

AWmeecroicnad; uthcetesdtaonudraardudsiat pinplaiccacbolerdtaonfcineawncitihalaauuddititinsgcosntatanidnaerddsingGeonveerrnallmy eancctAeputdeitdinign SthteanUdnairtdesd, Sistsauteds boyf
Other Reporting Requirements

June 28, 2018, should be considered in conjunction with this management letter.

aGcocvoerrndamnceentwAituhditing  Standards;  and  Independent  Auditor's  Report on  an  examination  conducted  in

WCoemhpalivaenciessauneddOotuhrerInMdaetpteernsdBeansteAduodnitoarn'sARudeipt oftthoenFIinntaenrcniaall CStoanttermoleonvtserPeFrinfoarnmceiadl iRn eApcocrtoirndganacnedwoitnh accordance with CAh/CaPptAerP1ro0.f5e5s0si,oRnualleSstoafntdhaerAdsu,dAitTor-CGeSneecrtaiol.nD3is1c5l,orseugreasrdiningthcoosemrpelipaonrtces, rwehqiucihreamreednatsteidn
Purpose of this Letter

the District, as described in the first paragraph, we report the following:

TAhueditpourrGpoesneroafl ftohirsthleettSetraitsetoof Fcloomridmae.nAt cocnotrhdoinsgelym, iantcteornsnerecqtiuoinrewditbhyouCrhaaupdteitrof1t0h.e55fi0naonfctihael stRautelemseonftsthoef

II.   CStuartruesntoyfeparirofrinydeianrgfsinadnidngrsecaonmd mreecnodmatmioennsd.ations.

should not be used by anyone other than these specified parties.

Ill. Compliance with the Provisions of the Auditor General of the State of Florida. OmuermmbaenrsagoefmtheentFlelotrteidraisSinetneantdeeadnsdoltehley fFolrotrhideainHfoorumsaetiofn RanedpruesseenotfatthiveeLse, gthiselatFivloeriAdaudAitiundgitCoroGmemnitetreael,, FBeadrteraraml aPnadrkotCheormgmraunntiitnygDaegveenlcoipems,eanst aDpisptlricicatb, lSet,. mJaonhangseCmoeunntt,ya, nFdlotrhideaBaonadrdisofnSout pinetrevnisdoerds toof Ibseleasnodf

engagements, and the courtesies extended to us.

WpeerswonisnhetloatshsaonckiaItseledswoitfhBiai,rtfroarmthPeaorkppCoortmunmituyntitoybDeeovfesloeprvmiecnettDoitshtreicmt, iSntt. hJioshennsdCeaovuontrya, sFlworeidll aasanfudttuhre

June 28, 2018

26

REPORT TO MANAGEMENT

V

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None
PRIOR YEAR FINDINGS AND RECOMMENDATIONS
V	None
Ill.  COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Umnalneasgseomtheenrwt leisteterresqhuairlel dintcolubdee.rebpuotrnteodt binetlhime iateuddittoort"hserefoplolortwoingc: ompliance and internal controls. the
Arecsotamtemmenednat taiosntsomwahdeethinetrhoer pnroetcceodrinregcatnivneualcftinioannscihaal vaeudbitereenpotartk. en to address findings and
Tauhdeirterewpeorrte fnoor tshigenfiifsicanl ytefianrdeinngdseadnSderpetceommbmere3n0d,a2ti0o1n6s. made in the preceding annual financial
Any recommendations to improve the local governmental entity's financial management. Trehpeorretewdefroer tnhoe fsiuscal myeaatrteernsddeisdcSoevpetremd bbeyr, 3o0r,t2h0at17c.ame to the attention of, the auditor, to be

material but which warrants the attention of those charged with governance.

Noroanrceolmikpelliyantocehawviethopcrcouvrirseiodn, sthoaftchoanvteraacntseoffregcrtaonnt athgerefeinmaennctisa,l osrtaatbeumsentthsatthhaatvies olecscsutrrheadn,
Trehpeorretewde, froernthoesfuiscchalmyaetatreersndeisdcoSveeprteedmbe,r o3r0,th2a0t1c7a. me to the attention of, the auditor, to be
Tsthaetenmaemnetso. r official title and legal authority of the District are disclosed in the notes to the financial

T2h1 8e.3fi2n(a1n)(caia),l Freloproidrat fSilteadtuwteitsh atghreeeFslowriidtha tDheepSaertpmteemnbt eorf3F0i,n2an0c17ialfiSnaenrvciicael saupduitrsrueapnotrt.to Section

2T1h8e.5D0is3t(r1ic)t, FhlaosridnaotSmtaetut toense.

or more of the financial emergency conditions described in Section

7.   Wnoeteadp. pItlieisd mfinaannacgiaelmceontd'sitiorensapsosnessibsimliteynttopmroocneidtourrefisnancdianlocdoentdeirtioiorna,tiangndfinoaunrcfiainlacnocnidailticoonnsdwiteioren
ainsfsoermssamtioentpwroavsidbeadsebdy isnapmaert. on representations made by management and the review of financial

27

SEVENTH ORDER OF BUSINESS

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Isfes of'Bartram Park Community 1Jevefoyment 1Jistrict

.JlyyroveatJJudiJet
:fY 2019
..'A..ugust 15,  2018

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Is{es of'Bartram Parfi
Community Vevelo_pment 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

Is{es of'Bartram Parfi
Community 1Jevewyment 1Jistrict

.'Aii,,ytea 'BudfJet
:F!/ 2018

.'Acuta{

y,rv
7/31/18

Projected:
:Next
2 :M.<mtlis

'I'otaC	.:Ayyruvea

Projected:
9/30/18

'BudfJet
:F)I 2019

:Revenues

Vescriptwn

'Devefoyer Contrifrutions	$90,466	$54,673	$35,793	$90,466	$58,859
.'Assessments - 'lax Ro[[	$74,619	$75,164	$0	$75,164	$1 06,827
..'Assessments  - 1Jirect	$36,355	$27,266	$9,089	$36,355	$36,355

'I'ota{:Revenues	 	$201 ,440	$157,103	$44,882	$201,985	$202,040

'Ex:;penaiJ:ures

.Jlaniinistrative

$0	$0	$0	$0	$0	
$0	$0	$0	$0	$0	
$6,000	$3,180	$636	$3,816	$6,000	
$3,500	$5,933	$1,187	$7,120	$3,500	
$0	$600	$600	$1 ,200	$600	
$5,000	$5,000	$0	$5,000	$5,000	
$20,000	$6,544	$1 ,309	$7,853	$20,000	
$2,300	$4,900	$0	$4,900	$2,300	
$6,500	$4,000	$2,500	$6,500	$6,500	
$45,000	$37,500	$7,500	$45,000	$45,000	
$1 ,600	$1 ,333	$267	$1 ,600	$1 ,600	
$150	$72	$14	$87	$150	
$500	$111 	$22	$133	$500	
$5,665	$5,750	$0	$5,750	$5,665	
$1 ,300	$672	$134	$806	$1 ,300	
$2,000	$392	$78	$470	$2,000	
$250	$0	$0	$0	$250	
$200	$87	$17	$104	$200	
$175	$175	$0	$175		

Suyervisors :fees JIC:A
'Engineering 'Dissemination
.Jlr6itrage
..'Assessment 'Roff
.Jlttoniey
.Jlnn-ua[.Jl..udit
Trustee :fees
.'Management :fees Infonnation 'lecfinofogy 'le[eyfione
'Postage
Insurance
'Printing & 'Binding Lega{.'A.avertising
Otlier Current Cfiarges

$175

Office Suyy[ws
1Jues, Licenses & Su6scriytions
Tota{.'At{ministrative	 	$1 00,140	$76,249	$14,265	$90,513	$100,740 
£ie{c[
Landscaye :Maintenace	$52,000	$36,172	$7,234	$43,407	$52,000
Lake .'Maintenance	$14,000         $1 9,730	$3,946         $23,676	$14,000 Wateifa[[/'Entry 'Pont£.'Maintenance		$5,400	$5,400			$0	$5,400		$5,400 Lake :fountains :Maintenance		$1 ,400	$4,149		$830	$4,979		$1 ,400
.'Management	$6,000	$5,000	$1 ,000	$6,000	$6,000
'UtW.ties	$20,000	$0	$5,000	$5,000	$20,000

/genera[.'Maintenance	$2,500	$0	$625	$625	$2,500

Tota{fi£{,£	 	$101,300	$70,451	$18,635	$89,087	$101,300 

Tota{'Exyendltures	$201 ,440	$146,700	$32,900	$179,600	$202,040	
'Excess '.ReVenues/('Exyendltures)	$0

Page 1	$1 0,403	$11,982	$22,385	($0)	

Is{es of�artram Park
Community 1Jeveloyment 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.
FIC A 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 lreegvaielwseorvfiacgerseteomtehnetsD,isrtersicotl,uteio.gn.s,atettecn. dance and preparation for monthly meetings, preparation and Page 2

Annual Audit

Is{es of'Bartram Parli

Cammunity 'Devefuyment 'District
GENERAL FUND BUDGET

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

Is{es of13artram Parfi
Community 1Jevefuyment 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.

Estimated cost for electric and water provided by utility company.
General Maintenance
Estimated cost for general maintenance services of the district.

Page 4

Isfes of11artram Park	'Debt Service J'um{

Community 'Develoyment 'District

.Jldi>yted	J\ctua{	Projected		'Tota{ '.Budget		'Inn,		:Next	Projected

1Jescriptwn	:f']/ 2018	7/31/18	2 Montlis	9/30/18
'.Revenues

'Tota{'.Revenues

$721,609

$840,912

$100

$841,012

$721,609

'.Expenditures

Series 2007 Interest � 11/01 'Principa{- 11/01 Interest - 05/01
'Tota{'.Expenditures

$163,759
$110,000
$161,353

$166,166
$230,000
$160,916

$0
$0
$0

$166,166
$230,000
$160,916

$160,916
$115,000
$158,400

 	$435,112	$557,082	$0	$557,082	$434,316 
'Excess 1<.evenues

$286,497

$283,830

$100

$283,930

*'Ref{ects excess revenue atfisca[year emf{ess resen,e funt£amount

11/1/18 Principa{

11/1/18 Interest

$287,293

$161,353
$1 15,000
 	$276,353 

Gross

Gross

Residential Type	Units	Per Unit	Assesment	

68'	141
73'	90

83'

$1,205
$1,388

$169,905
$124,920

82

$1,458

$119,556

) Total 	348	

90'	35	$1,572	$55 020

NetAnnual Assesment	$441 260

Less: Discounts & Collections  6%	$28 141

..'Assessments	$441,269	$562,143		$0	$562,143 '.Bonds 'Proceeds		$100		$0	$100		$100 Carry  ]'orwardSury{us•	$280,240	$278,769		$0	$278,769

Page 5

SITies 2015

.71yyruved '.Budget
:J"Y 2019

$441,269
$100
$280,240

Isfes of11artram Park		.Jl.mortization Scfiecfule Community 'Devefoyment 'District	Series 2015, Syecia(..'Assessment 'Bonas
('.Term  '.Bonds 'Due Combined]
Date	Balance	Principal	Interest	Annual
5/1/18	$  6,505,000	$	$	1 60,916 $
1 1/1/18	$  6,505,000	$	115,000	$	160,916  $	436,831
5/1/19	$  6,390,000	$	$	158,400	$
1 1/1/19	$  6,390,000	$	1 20,000   $	1 58,400	$	436,800
5/1/20	$  6,270,000	$	$	1 55,775 $
1 1/1/20	$  6,270,000	$	1 25,000	$	155,775   $	436,550
5/1/21	$ 6,145,000	$	$	153,041	$
1 1/1/21	$ 6,145,000	$	130,000   $	153,041	$	436,081
5/1/22	$ 6,015,000	$	$	1 50,197	$
1 1/1/22	$ 6,015,000	$	140,000	$	150,197  $	440,394
5/1/23	$  5,875,000	$	$	147,244	$
1 1/1/23	$  5,875,000	$	145,000   $	147,244	$	439,488
5/1/24	$  5,730,000	$	$	144,181	$
1 1/1/24	$  5,730,000	$	1 50,000	$	144,181	$	438,363
5/1/25	$  5,580,000	$	$	141 ,009	$
1 1/1/25	$  5,580,000	$	155,000   $	141 ,009	$	437,019
5/1/26	$  5,425,000	$	$	137,728	$
1 1/1/26	$  5,425,000	$	165,000	$	1 37,728   $	440,456
5/1/27	$  5,260,000	$	$	133,603	$
1 1/1/27	$  5,260,000	$	1 70,000   $	133,603	$	437,206
5/1/28	$  5,090,000	$	$	129,353	$
1 1/1/28	$  5,090,000	$	180,000	$	1 29,353    $	438,706
5/1/29	$ 4,910,000	$	$	1 24,853 $
1 1/1/29	$ 4,910,000	$	190,000   $	1 24,853	$	439,706
5/1/30	$  4,720,000	$	$	120,103	$
1 1/1/30	$  4,720,000	$	200,000	$	120,103   $	440,206
5/1/31	$  4,520,000	$	$	115,103 $
1 1/1/31	$  4,520,000	$	210,000	$	115,103	$	440,206
5/1/32	$ 4,310,000	$	$	109,853	$
1 1/1/32	$ 4,310,000	$	220,000    $	109,853   $	439,706
5/1/33	$  4,090,000	$	$	1 04,353 $
1 1/1/33	$  4,090,000	$	230,000	$	1 04,353	$	438,706
5/1/34	$  3,860,000	$	$	98,603 $
1 1/1/34	$  3,860,000	$	240,000    $	98,603    $	437,206
5/1/35	$  3,620,000	$	$	92,603 $
1 1/1/35	$  3,620,000	$	255,000	$	92,603    $	440,206

Page 6

Isfes of'Bartram Par/i,		.'A.mortization Sclieau{e Cvmmunity 'Devewyment 'District	Series 2015, Syecia[.'Assessment '.Bonds

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

295,000

310,000

325,000

340,000

360,000

380,000

395,000

415,000

6,725,000

$

$

$

$
$$

$

$

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

6,428,845

$

$

$

$
$
$
$

$
$
$

$

$

$$

$

$
$

$

$

$
$$

$

$

$

$
$

$
$$
$

$
$$
$

437,456

438,875

439,525

439,406

438,519

436,863

439,438

440,988

436,513

436,269

13,153,845

('Term 'Bonds 'Due Com6ined)

I

Page 7

Js{es of'Bartram Parle
Community Vevefoyment '.District

Ve.it Service :funa

Series 2017

Vescription

.Jli;(;,ytetf 'BudiJet T!J 2018

Projected'	Tota[	.Ayynwetf
:Next	'Projected	'BudiJet
2 :Mont/is	9/30/18	T!J  2019

Revenues

.'Assessments Interest Income

Totaf'.Revenues

$0

$173,948

$349,189

$350,741

$515,691

Carry :f<YYWanfSury[us•

'.Exyeruutures

Series 2007 Interest - 11/01 'Princtpa[- 11/01 Interest - 05/01

$0
$0
$0

$0
$0

Tota('.ExpentfiJ:ures
'Excess Revm:ues

$0

$0

$167,598

$0

$167,598
$6,350

$297,419

$349,189

$183,143

$218,272

♦'Ref{ects excess revenue atfis ca[year emffess reserve Jumfamount

11/1/19 Interest
11/1/19 Princtpa( -

$123,272

$218,272

$95�,000

Gross

Gross

Residential Type	Units	Per Unit	Assesment	

68'
73'
83'

88
92
47

$1,205.16
$1,388.90
$1,458.02

90'	41

$1,571.60

$106,054.08
$127,778.80
$68,526.94

$64,435.60

I Tot                                    a                     l	268	

NetAnnual Assesment	$344 788

Less: Discounts & Collections  6%	$22 008

$0

Page 8

$172,396
$1,552
$0

$0
$0
$167,598

$174,147
$895
$174,147

$0
$0
$0

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

$0
$0
$167,598

$340,544
$1,000
$174,147

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

Is{es of1Jartram 'Park		51lmortization Scfie<fu{e Community 1Jevewyment Vi.strict	Seri.es 2017, syecia{:Assessment 'Bmufs
('Term 'Bonds 1Jue Comi5ined)
Date	Balance	Principal	 	Interest	Annual	

8/28/17	$ 5,345,000	$	$	$
5/1/18	$ 5,345,000	$ 	$   1 67,598	$
11 /1/18	$ 5,295,000	$	50,000  $	124,147	$	341 ,745
5/1/19	$ 5,295,000	$	$	123,272 $
1 1/1/19	$ 5,200,000	$	95,000  $	123,272  $	341 ,544
5/1/20	$ 5,200,000	$	$	121 ,609	$
1 1/1/20	$ 5,100,000	$	100,000   $	121 ,609   $	343,219 
5/1/21	$ 5,100,000	$	$	119,859 $
1 1/1/21	$ 5,000,000	$	1 00,000	$	119,859  $	339,719
5/1/22	$ 5,000,000	$	$	11 8,109	$
1 1/1/22	$ 4,895,000	$	105,000   $	118,109  $	341 ,219 
5/1/23	$ 4,895,000	$	$	116,272 $
1 1/1/23	$ 4,785,000	$	11 0,000	$	1 16,272	$	342,544
5/1/24	$ 4,785,000	$	$	1 14,072 $
1 1/1/24	$ 4,670,000	$	11 5,000  $	1 14,072  $	343,144
5/1/25	$ 4,670,000	$	$	111 ,772 $
1 1/1/25	$ 4,550,000	$	1 20,000	$	111,772	$	343,544
5/1/26	$ 4,550,000	$	$	109,372 $
1 1/1/26	$ 4,425,000	$	125,000	$	109,372  $	343,744
5/1/27	$ 4,425,000	$	$	1 06,872 $
1 1/1/27	$ 4,295,000	$	130,000  $	1 06,872	$	343,744
5/1/28	$ 4,295,000	$	$	1 04,272 $
1 1/1/28	$ 4,160,000	$	135,000	$	104,272  $	343,544
5/1/29	$ 4,160,000	$	$	101,1 50 $
1 1/1/29	$ 4,020,000	$	1 40,000   $	101 ,150	$	342,300
5/1/30	$ 4,020,000	$	$	97,913 $
1 1/1/30	$ 3,875,000	$	145,000	$	97,913  $	340,825
5/1/31	$ 3,875,000	$	$	94,559 $
1 1/1/31	$ 3,720,000	$	155,000   $	94,559    $	344,1 19 
5/1/32	$ 3,720,000	$	$	90,975 $
1 1/1/32	$ 3,560,000	$	160,000	$	90,975  $	341 ,950
5/1/33	$ 3,560,000	$	$	87,275 $
1 1/1/33	$ 3,390,000	$	170,000  $	87,275   $	344,550
5/1/34	$ 3,390,000	$	$	83,344 $
1 1/1/34	$ 3,215,000	$	175,000	$	83,344   $	341 ,688
5/1/35	$ 3,215,000	$	$	79,297 $

1 1/1/35	$ 3,030,000	$	185,000  $	79,297   $	343,594

Page 9

Isfes of'Bartram Park		.Jlmortization Scliecfu(e Community 'Devefoyment 'District	Series 2015, Syeciaf.Jl.ssessment 'Bunds

('Term '.Bonds 'Due 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
5/1 /46
11/1 /46
5/1/47
11/1 /47

Totals

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

3,030,000
2,840,000
2,840,000
2,640,000
2,640,000
2,430,000
2,430,000
2,210,000
2,210,000
1,980,000
1,980,000
1,735,000
1,735,000
1,480,000
1,480,000
1,210,000
1,210,000
930,000
930,000
635,000
635,000
325,000
325,000

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

190,000

200,000

210,000

220,000

230,000

245,000

255,000

270,000

280,000

295,000

310,000

325,000

$	75,019
$	75,019
$	70,625
$	70,625
$	66,000
$	66,000
$	60,750
$	60,750
$	55,250
$	55,250
$	49,500
$	49,500
$	43,375
$	43,375
$	37,000
$	37,000
$	30,250
$	30,250
$	23,250
$	23,250
$	15,875
$	15,875
$	8,125
$	8,125

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

340,038

341,250

342,000

341,500

340,500

344,000

341,750

344,000

340,500

341,500

341,750

341,250

 	$   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, 2018, 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 of the 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 l'' of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money 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 of the revenues of the District, for Fiscal Year 2018/2019, 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 189.016, Florida Statutes, the District at any time within Fiscal Year 2018/2019 or within 60 days following the end of the Fiscal Year 2018/2019 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 189.016, 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 11th DAY OF SEPTEMBER 2018.

ATTEST:

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

By:	_	_

Secretary/Assistant Secretary

Exhibit A: Fiscal Year 2018/2019 Budget

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 ofBartram 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 2018/2019, 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 ofsuch 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 ofthe District to proceed with the imposition ofthe 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 2018/2019; 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 ofthe 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, 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 prov1s10n 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 ofthe 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.
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 15, 2018, 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 2018/2019, shall immediately become due and payable; shall accrue interest, penalties in the amount of one 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 of the 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 of past 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 of this Resolution shall not affect the validity or enforceability of the 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 11th day of September, 2018.

ATTEST:

Secretary / Assistant Secretary

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

By:	 		_

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

Its:	 		 	_

EIGHTH ORDER OF BUSINESS

T
ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2018/2019 FUNDING AGREEMENT
This Agreement (the "Agreement") is effective as of the 1'1 day of October, 2018, by and between:
Isles of Bartram Park Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, and located in St. Johns County, Florida (hereinafter "District"), and

-----� a	, and the owner of a portion of the property located within the boundaries of the District (hereinafter "Developer").
Recitals
WHEREAS, the District was established by ordinance of the Board of County Commissioners of St. Johns County, Florida for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and
WHEREAS, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District's activities and services; and
WHEREAS, the Developer presently owns and/or is developing certain real property (the "Property") within the District, which Property will benefit from the timely construction and acquisition of the District's facilities, activities, and services, and from the continued operations of the District; and
WHEREAS, the District has adopted its general fund budget for the Fiscal Year 2018/2019, which year commences on October 1, 2018 and concludes on September 30, 2019 (the "General Fund Budget"); and
WHEREAS, the General Fund Budget, which both parties recognize may be amended from time to time in the sole discretion of the District, is attached hereto and incorporated herein by reference as Exhibit A; and

WHEREAS, the Developer has requested that the District not levy operation and maintenance assessments in excess of $	for Fiscal Year 2018/2019; and
WHEREAS, the Developer desires to fund any deficit of the District's operation and maintenance expenses in excess of the $_	up to the total amount of the District's General Fund Budget, adopted by the District's Board of Supervisors on August 15, 2018, without any reimbursement by the District; and

1

FT

WHEREAS, as the District and Developer anticipate that the District's operations and maintenance expenses for Fiscal Year 2018/2019 will not exceed the budgeted amount of

,--

$  _   it is anticipated that the  Developer's Funding Obligation as defined herein will not exceed $
NOW, THEREFORE, based upon good and valuable consideration and the mutual covenants of the parties, the receipt of which and sufficiency of which are hereby acknowledged, the parties agree as follows:
Funding Obligation. Subject to the provisions of Paragraph 2 of this Agreement,
the Developer agrees to pay the District's actual operation and maintenance expenses for Fiscal Year 2018/2019 to the extent such expenses exceed the special assessments for operations and

maintenance levied and collected by the District, within fifteen (15) days of written request by the District (the "Developer's Funding Obligation"). The funds shall be placed in the District's general checking account. The Developer's Funding Obligation for Fiscal Year 2018/2019 shall not exceed $	. The Developer's payment of funds pursuant to this Agreement in no way affects the Developer's obligation to pay assessments on land it owns within the District.
Continuing Lien. The District shall have the right to file a continuing lien upon the certain property as identified in Exhibit B (the "Parcel") for all payments due and owing under the terms of this Agreement and for interest thereon. In addition, the District shall have the right to file a continuing lien upon the Parcel for reasonable attorneys' fees, paralegals' fees, expenses and court costs incurred by the District incident to the collection of funds under this
Agreement or for enforcement of this lien, and all sums advanced and paid by the District for taxes and payment on account of superior interests, liens and encumbrances in order to preserve
and protect the District's lien.  The lien shall be effective as of the date and time of the recording of a "Notice of Lien for Fiscal Year 2018/2019 Budget" (the "Notice") in the public records of St. Johns County, Florida, stating among other things, the description of the Parcel and the amount due as of the recording of the Notice, and the existence of this Agreement. The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice on behalf of the District, without the need of further Board action authorizing or directing such filing. At the
District Manager's direction, the District may also bring  such other enforcement action against the Parcel in any manner authorized by law. The District shall partially release any filed lien for
portions of the Parcel subject to a plat if and when the Developer has demonstrated, in the District's reasonable discretion, that such release will not materially impair the ability of the
District to enforce the collection of funds hereunder. In the event the Developer sells any portion of the Parcel after the execution of this Agreement, the Developer's rights and obligations under

this Agreement shall remain the same, provided however that the District shall only have the right to file a lien upon the remaining Parcel owned by the Developer.
Alternative Methods of Collection.
In the alternative or in addition to the collection method set forth in Paragraph 2 above, the District may enforce the collection of funds due under this Agreement by action against the Developer in the appropriate judicial forum in and for St. Johns County, Florida. The
2

FT

enforcement of the collection of funds in this manner shall be in the sole discretion of the District Manager on behalf of the District.	In the event that either party is required to enforce this
Agreement by court proceedings or otherwise, then the parties agree that the substantially prevailing  party shall  be entitled to recover from  the other all costs incurred,  including
reasonable attorneys' fees and costs for trial, alternative dispute resolution, or appellate proceedings.
The District hereby finds that the activities, operations, and services set out in Exhibit A provide a special and peculiar benefit to the Property. The Developer agrees that the activities, operations and services set forth in Exhibit A provide a special and peculiar benefit to the Property equal to or in excess of the costs set out in Exhibit A. Therefore, in the alternative or in addition to the other methods of collection set forth in this Agreement, the District, in its sole discretion, may choose to certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set forth in Chapter 197 or under any method of direct bill and collection authorized by Florida law. Such assessment, if imposed, may be certified on the next available tax roll of the St. Johns County property appraiser.
Agreement;  Amendment.	This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this

gr

A eement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.
Authority. The execution of this Agreement has been duly authorized by the
appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.
Assignment. This Agreement may not be assigned, in whole or in part, by either party except upon the written consent of the other which consent shall not be unreasonably
conditioned, withheld, or delayed; provided, however, the Developer may assign its rights and obligation under this Agreement to an affiliated entity or subsidiary of Developer or to any other entity in which Developer has retained any ownership interest or collaterally assign to any
institutional lender or equity investor providing financing to Developer. Any purported assigmnent without such consent shall be void.
Default. A default by either party under this Agreement shall entitle the other to
all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and specific performance and specifically including the ability of the
District to enforce any and all payment obligations under this Agreement through the imposition and enforcement of a contractual or other lien on property owned by the Developer.
Third Party Rights; Transfer of Property. This Agreement is solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason
hereof,  to  or  for  the  benefit  of  any  third  party  not  a  formal  party  hereto.    Nothing  in  this Agreement expressed or implied is intended or shall be construed to confer upon any person or
3

T
corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors and assigns. In the event the Developer sells or otherwise disposes of its business or of all or substantially all of its assets relating to improvements, work product, or lands within the District, the Developer shall continue to be bound by the terms of this Agreement and additionally shall expressly require that the purchaser agree to be bound by the terms of this Agreement. The Developer shall give 90 days prior written notice to the District under this Agreement of any such sale or disposition.
Applicable Law. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws ofthe State of Florida.
Negotiation at Arm's Length. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.
Notice. All notices, requests, consents and other communications hereunder ("Notices") shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, by overnight delivery service, or telecopied or hand delivered to the parties, as follows:

Ifto the District:

With a copy to:

Ifto the Developer:

Isles ofBartram Park Community Development District
475 West Town Place, Suite 1 14 St. Augustine, Florida 32092 Attn: District Manager
Hopping Green & Sams, P.A.
1 19 South Monroe Street, Suite 300 (32301) Post Office Box 6526
Tallahassee, Florida 32314 Attn: Wesley S. Haber

Attn:

_	_

With a copy to:	 	

Attn:	_

4

FT
Except as otherwise provided herein, any Notice shall be deemed received only upon
actual delivery at the address or telecopy number set forth herein. Ifmailed as provided above, Notices shall be deemed delivered on the third business day unless actually received earlier.
Notices hand delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this
Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays and legal holidays recognized by the
United States government shall not be regarded as business days. Counsel for the parties may deliver Notice on behalf of the parties. Any party or other person to whom Notices are to be sent
or copied may notify the other parties and addressees ofany change in name, address or telecopy number to which Notices shall be sent by providing the same on five (5) days written notice to the parties and addressees set forth herein.
Effective Date. The Agreement shall take effect as of October 1, 2018. The enforcement provisions of this Agreement shall survive its termination, until all payments due under this Agreement are paid in full.
In witness whereof, the parties execute this agreement the day and year first written
above.

Attest:

Secretary/Assistant Secretary

Witness

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT

By:_

Its:

_

__

_

_

By:	_	_

Its:	_	_	_

Exhibit A:	Fiscal Year 2018/2019 General Fund Budget
Exhibit B:	Parcel

5

EXHIBIT A

6

Exhibit B

7

TENTH ORDER OF B USINESS

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  15, 2019 
August 21, 2019

TWELFTH ORDER OFBUSINESS

A.

Js{es of 'Bartram Park
Community Devefoyment District
'llnauditea:Jinancia[Statements
as of
Ju[y 31, 2018

IsCes of'Bartram Park
Community_ 12.evefuvment Vistrict
ComEinea'.Balance Sheet Ju{y 31, 2018

(governmenta{fun,;{'Tyyes
cayita{	(Merrwraru(um On{y)

.'Assets:

(genera{	Ve.it Service	 	Project		2018

Casli	$19,510	$19,510
Investments:

Reserve		$222,663				$222,663	
Interest		$4				$4	
Revenue
Sin&ing fun,;{		$301,230				$301,230	
Preyayment		$3,329				$3,329	
Construction				$5,550		$5,550	
Cost ofIssuance						$0	
Series 2017:							
'Reserve
Interest		$173,843				$173,843	
1tevenue		$172,396				$172,396	
Sin&ing fun,;{						$0	
Preyayment						$0	
Construction				$6,972		$6,972	
Cost ofIssuance				$6,545		$6,545	
Due Jrom 'DeveWyer	$31,942					$31,942	
Duefrom (genera{fun,;{		$4,137				$4,137	
'Preyaia'Exyenses						$0	
'lota{.'Assets	$51,452	$877,605		$19,068		$948,124	
Lu,J;illti,es:							
.'Accounts Paya6[e	$26,802					$26,802	
.'Accrued"'Ex_penses						$0	
Due to Otlier
Vue to (;jenera[Jund:						$0	
Vue to 'Defit Service	$4,137					$4,137	
yuru('.Balances:							
'Restrictet£for 'De6t Service		$877,605				$877,605	
'Restricteafor Cayita{Trojects				$19,068		$19,068	

Series 2015:

Vnassignel1	 	$20,512	 	 		$20,512
Tota{Lu,J;illti,es & yuru('.Equity	$51,452	$877,605	 	$19,068	   	$948,124 

Page l

Isles of'Bartram Park

Statementt,;of1!:N'ERev'lU!Lenue:Fl13'l'Ds & 'Exyendltures
]'or 11ie Perioc£'Erufi:ng Ju[y 31, 2018

.Jlaoytecf
'Budget

Prvratei:£

Jlctua[

11iru 7/3 1/18    11iru 7/31/18	"Variance

CommunitJJ_  Vevefumnent 'District

1<.'EY'EN'U'ES:
1JeveCoyer Contri6utions	$91,066	$54,673	$54,673	$0
..'Assessment - '1ax 'Roff	$74,619	$74,619	$75,164	$545
..'Assessment - 1Jirect	$36,355	$27,266	$27,266	$0
'TO'T.M  1<'.EV'EN'll'ES	 	$202,040	$156,558	$157,103	

TXP'E.'N'DI'PU'R'ES:
:A:D:MJ:N:IS'T'R.7l'lfv1':
'Engineering	$6,000	$3,000	$3,180	($180)

'Dissemination	$3,500	$3,500
:Ar6itrage	$600

($2,433)
$600	$0

$6,667	$6,544	
$2,300	$4,900	
$4,000	$4,000	
$37,500	$37,500	
$1,333	$1,333	

..'Assessment 'Roff	$5,000	$5,000	$5,000
.Jlttorney :fees	$20,000
.Jlnnua[Audit	$2,300
'I'rustee Jees	$6,500
:Management :fees	$45,000
Information 'lecfinology	$1,600

$122
($2,600)
$0

$53

$0

'le[eyftone	$150	$125
Postage	$500

$111	$306

Insurance	$5,665	$5,665	$5,750	($85)
'Printing  awi'Bindlng	$1,300	$1,083	$672	$412
Lega[.Jltfvertising	$2,000	$333	$392	($58)

$87

Otfi.er Current Cfiarges	$250	$0	$0	$0

Offi ce SuyyUes	$200	$167

$80

1)ues,  Licenses  & Su6scriytions	$175	$175	$175	$0

 	$100,740	$71,265	$76,249	($4,384)1

'TO'T.M :A:D:MJ:N:ISTR.Jl'.ITYE 'FI'E£1J:

($5,730)

Landscaye  :Maintenance	$52,000	$36,833	$36,172	$661
Lali.e  :Maintenance	$14,000	$14,000	$]9,730

"Waterfa[f/'Entry 'Ponrf.'Maintenance	$5,400

$0	$0

Lafe :fountains .'Maintenance	$1,400	$1,400	$9,549	($8,149)
:Management	$6,000	$5,000	$5,000	$0
V.tiilties	$20,000	$0	$0
Genera[:Maintenance	$2,500	$0	$0
'TO'l.M :Fl'E£1J	$101,300	$57,233	$70,451	($13,218)1
'TO'T.M '£XP'E:N'DITU1<.'ES	$202,040	$128,498	$146,700	($17,602)1
'EXC'ESS 1<.'EY'EN'U'ES ('£XP'E:N'DITU1<.'ES)	($0)	$10,402
:FUNV 'B.J\LJ't:NC'E - 'Beginning	$0	$10,110
yu:N'D   1l:i!Dl:NC'E - 'Ending	 	($0)	$20,512	

Page 2

'.Revenues:

Js(es of'.Bartram Par!i.
Community 'lJeveCoyment 1Jistrict
(jeneraC,yuna

2018

:Jvtontli 'By :M.ontliIncome Statement
:fisca{}.Jear

$634

-2:;_toGer	NovemEer	DecemGer	Jan.1:ia.ry______LeGrua:r.1	:Marcfi.	.Jl..pri(	:May	June

.Jl..unust	SeptemGer	Tota(

De-ve!oyer ContriGutions/..'A.ssessments		$21,493	$7,814	$19,949	$27,008	$38,323 Tota[:Re-venues	I     $21,493	$7,814	$19,949	$27,008	$38,323 'E'9'endi.tures:

$851	$9,089	$0	$31,942	$0	$0	$157,103
$851  _ - -	�◊89	$0	--   �942	$0	$0	�_1g)�

,'A.d'ministrative

$0	$0	$0	$0	$0	so	$0	$0	$0

$0	$0	$0

$583

Stg;e'n!isors

$0	so	$0	$0	$0	so	$0	$0	$0	$0	$0	s$o0	$3,180

$583

$583

:fJCJl :Exyense

$2,645	$310	$0	$0	$0	$0	$0

$0	$0	$0

$0	$5,933

1:ngineerina
'.Dissemination

$683

$724

$0	$0	so

$583

$583
$0	$600	$0	$0	$0

$0	$0	$600
$0	$0	$5,000

..'Arbitrage

$5,000	$0	so	so

$0	so

$0	$0

$0	$0	$6,544

.'Assessment '.Roll"

$2,015

$305	$1,354

$901	$0	$0	$0

$0	$0	$4,900

Attorney :fees

so	$0	$0	so	$0	$0	so	$4,900	$0

$0	$0	$4,000

.'A.nnua{..'Aud1t
Trustee :fees

$4,000	$0	$0	$0	so	$0
$3,750	$3,750	$3,750	$3,750	$3,750	$3,750

$3,750	$3,7s5o0	$3,7s5o0	$3,750	$0	$0	$37,500

.'Management:fees

$133

$133	$133	$133	$133

$0	$0	$72

Information 'l'ecfin.o(ogy

$20	$0	$0	$0	$0	$13	$32	$0	$8

$0	$111 

$0	$0	$1,333

'l'e[eyfione

$3	$44	$5	$0	$0	$13	$0	$20	$24	so

$0	$5,750

Postage

$5,750	so	$0	$0	$0	so	$0	$0	$0	$5

s$o0	$0	$672

$153

Insurance

$129	$109	$4	$22	$181	$61

$156

$0	$392

Printing ancC'.Binding

$80	$80	$0	$80

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

s$0o	$0

Legaf.:1td"vertisin9

$0	$0	so	so	$0	$0	so	$0	$0

$0	$0

Otfi.er Current Cfiarges

$13	$13	so	so	$15	$30	S1

$15	$0

$0	$0	$175

Office Suyy[ies
'.Dues, Licenses & Su6scrgJtions

$175	$0	$0	$0

$0	$0	$0	$0	$0

'Tota[J\.cCministrative	I  -  $24,295	_ �704	�920	�926	�757	$4,875	$6,017	_ �692	$9,566	$'!,_496	$0	$0	$76,2�

'fie[£

$2,774	$2,774	$2,328	$2,328	$2,328	$12,369	$2,328	$2,328	$4,286	$2,328	$0

$36,172

Laruiscaye :Maintenance

$1,170	Sl,633	$1,170	$1,510	$7,137	$1,170	$2,430	$1,170	$1,170	$1,170	$0	$0	$19,730

Lafi.e Maintenance
'Wate:rja«/'Entry Ponc[Maintenance

$0	$0	$0	$0	$0	$0
$0	$0	$900	$1,733	$1,145	$2,206

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

Lafi.e fountains .'Maintenance

$500	$500	$500	$500	$500	$500	$500	$500	$500	$500	$0	so	$5,000

Management

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

$0	$0	$0	$0	so	$0

1.ltilities (jenerafMaintenance

$0	$0	$0	so	$0	$0	$0	$0	$0	$0	$0

'l'otaf:fie(d'	$4,444	$4,907	$4,898	$6,071	$11,111	$16,246	$5,708	$5,403	$7,325	$4,338	$0	$0	$70,451
'l'otaC'Expenses	$28,739	$10,611	$9,818	$11,998	$16,868	$21,121	$11,726	$10,095	$16,891	$8,835	$0	$0	$146,700

'Excess 7te-venues ('Exyenditures)	I	{$7,246)	{$2,797)	$10,132	$15,010 _____,2_1,455	($20,487)	($10,875)	($1,006)	($16,891)	-   $23,107	$0	$0

_!_10,402

Page 3

Is[es of'.Bartram Park

1J'E'B'I'S'ERYIC'E yu:N'D S'E'RI'ES 2015
Statement of'Revenues & 'Exyerufitures
:for 'Tlie Period:'Erufing Ju{y 31, 2018

J\aoytea

'Budget

'Tliru 7/31/18

Prorated:

'Tliru 7/31/18

J\ctua{

'Variance

CarnmuniQJ_ Develovnumt District

R'.l!V'E:N'U'ES:
Interest Income	$100	$100	$3,736	$3,636
.Jtssessment - 'Direct	$141,083	$141,083	$260,916	$1 19,833
J\ssessment  - Tax 1wff	$300,186	$300,186	$301,227	$1,041

'I'O'I'J\£ R'.l!V'E:N'U'ES	$441,369	$441,369	$565,879	$124,510 1

'EXP'EN'DITUR'ES:

Series 2015
Interest '.Exyense - 11/01 Principa{'Exyense - 11/01 Interest 'Exyense - os/01

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

($99,563)

$110,000	$110,000	$130,000	($20,000)
$161,353	$161,353	$260,916

'T'O'I'J\£ 'EXP'E:N'DITUR'ES	$435,112	$435,112	$554,675	 	

O'T':J['ER SO'URC'ES/('US'ES)

'BonaProceeas

$0	$0	$0

'I'OTJ\£ O'T':J['ER SO'URC'ES J\:N'D 'US'ES	$0	$0	$0	$0 I
'EXC'ESS R'.EV'E:N'U'ES ('EXPE:N'DIT'll'.R'ES)	$6,257	$11,204
:f'll:N'D 'BJ\£.J\:NC'E - 'Beginning	$280,240	$520,162
:J'll:N'D 'BJ\£.J\:NC'E - 'Erufing	$286,497	$531,366

Page 4

IsCe,s of'.Bartram Parli Community Veveloyment Vistrict 1YE'B'.TS'E'R'VICE yu:N'D S'E'.RI'ES 2017
Statement of'Revenues & 'Exyendltures
:for 'I1ie Perioa'Endlng Ju{y 31, 2018

.Jlaoytea

'Buaget

'Ifiru 7/31/18

Prorated:

'Variance

'R'EV'E:N'U'ES:

-

I..'Anstseersessmet Inntcom'Deirect
..'Assessment - '.Tax 'Ro{[

'EXP'E:N'DITU'R'ES:
Series 2015
Interest 'Fxyense - 11/01 Principa{'Exyense - 11/01 Interest 'Exyense - 05/01
'.TO'.T:AL 'EXP'E:N'DITU'R'ES
O'.J'J-{'E'R SO'U='ES(('US'ES)
'BonaProceeds

$0	$0
$0	$0

$0

$0

$173,948

$173,948 J

$0	$0

$0	$0
$0	$0

$0

$0

$0

$0	$0

$0	$0
$0	$0

$1,552
$172,396
$0

$0
$0
$0

$0
$0

$1,552
$172,396
$0

$0

$0
$0 I

'EXC'ESS 'R'EV'E:N'U'ES ('EXP'E:N'DITU'R'ES)	$0	$173,948

:f11:N'D '.B.'ALJI.NC'E - 'Beginning
:f1l:N'D 'B:ALYl:NC'E - 'Endlng

$0
$0

Page 5

$172,292
$346,240

Isfes of'Bartram 'Par/i,
Community 'Devefoyment 'District
C..'API'T.JIL 'P'ROJ'EC'TS :JU'.N'D
Statement of'Revenues & 'Exyendltures

Series
2015

Series
2017

I

$50

$50 1 11,,

$.;..  6,5_9

$6,529

.;.. ..1

1

:for Tfi e Teriod''Endlng Ju[y 31, 2018

Interest Income
TOT.JIL  'R'EV'E.'N'U'ES

'EX'P'E.'N1JI'T'll'R'ES:

Cayita[Out[ay Cost ofIssuance

TOT.JI£  'EX'P'E.'N1JI'T'll'R'ES

OT:J--['E'R SO'll'RC'ES/(VS'ES)

1..

$0
$0

$0_.

$4,968,356
$40,000
1	1	$5,008,356 I

'Bona'Proceeds Interfu1u£'Transfer

TOT.JI£  OT:J--['E'R SO'll'RC'ES/(VS'ES) 'EXC'ESS 'R'EV'E.'N'U 'ES ('EX'P'E.'N1JI'T'll'R'ES)
:f'll.'N1J 'B.AL.JlNC'E - 'Beginning

J''ll:ND 'B.AL.JlNC'E - 'Endlng

Page 6

$0	$0
$0	$0
I	$0 I	I	$0 I
I	$50 1	I	($5,001,827)1
I	$5,501 1	I	$5,015,345 I
I	$5,550 1	I	$13,5 18 I

Isfes of'Bartram Park
Community 'Devefoyment 'District Long 'lerm 'De6t 'Reyort

Series 201 5 Special Assessment Bonds

Interest Rate:
Maturity Date:
Reserve Fund Definition: Reserve Fund Requirement: Reserve Balance:
Bonds outstanding - 1 1 /30/2015 
Less:  November 1, 201 5
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
$220,634.38
$222,662.98
$6,725,000
$0 ($1 1 0,000)
($1 30,000)

Current Bonds Outstanding

$6,485,000

$5, 345,000

Current Bonds Outstandinq

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

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

Page 8

Js(es of'.Bartram Parli, Community Vevewyment Vistru.t

$4,940.33

J'uwfino   '.Requests Y)/18

J'unmno '.lwjuest
#

Vate
of
'R.equest

Cliecfr 1Jate 'Recei-vea
1Jevefover

.'A.mount
'Devefuver

Cliecfr

'.Requested'	'Requested
J'unmno
.'Anwunt
Y}J 2017

J'unmno

'Bafance

.'Anwunt
:fY 2018

'.Due]'rom

'Devefuve:r

12	9/11/15	10/7/15	$5,150.00	$5,150.00		$0.00	
Audit AJE	9/30/15			($2,903.42)		$0.00	
	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	
17	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		$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	
	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	
	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	
31	2/12/18	5/24/18	$10,014.67		$10,014.67	$0.00	
32	8/8/18				$31,941.72	($31,941.72)	
TOTAL			$28,047.21	$112,906.26	$64,224.58	($31,941.72)\	

Page 9

B.

Isfes of'Bartram 'Park Community 'DeveCoyment 1Jistrict 475 "West 'lown 'Pfa.ce, Suite 114
St. .Jt.1,qrusti:ne, :f£  32092

TAX ROLL RECEIPTS

...

...

DISTRIBUTION	

DATE	SERIES 2015 DEBT SERVICE
ASMNT	SERIES 2017 DEBT SERVICE
ASMNT	

FY18 O&M ASMNT
...	

TOTAL RECEIVED
...	
1	11/6/17	...
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
189.22
...
...
9.07
...
...	...
...

...
...

...
...

...
...
...
...
...	
3,202.98
4,610.80
8,112.10
1,973.64
3.74
17,915.66
38,323.44
633.88
338.09
47.21
...
...
2.26
...
...	
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
...
...
11.33
...
...	
2	11/15/17					
3	11/28/17					
4	12/11/17					
5	12/27/17					
INTEREST	1/4/18					
6	1/24/18					
7	2/26118					
8	3/13/18					
9	4/18/18					
INTEREST	4/30/18					
TAX CERTIFICATES	611 1/18					
10	6/18/18					
INTEREST	7/10/18					
TOTAL TAX ROLL RECEIPTS		$301,227.01	...	75,163.80	376,390.81	

:fY18 ..'Assessment 'Receiyts

ASSESSED TO	

LOTS	SERIES 2015 DEBT SERVICE
ASMNT	SERIES 2017 DEBT SERVICE
ASMNT	
FY18
O&M
ASMNT	
TOTAL ASMTS	
STANDARD PACIFIC	382	141 082.96	344,792.77	36,354.60	522,230.33	
TOTAL DIRECT INVOICES NET	382	141,082.96	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	SERIES2017
DEBT
SERVICE ASMNT	
FY18
O&M
ASMNT	
TOTAL RECEIVED	
STANDARD PACIFIC	252,026.51	70,541.48	172,396.39	27 265.95	270,203.82	
TOTAL DIRECT INVOICES	252,026.51	70,541.48	172,396.39	27,265.95	270,203.82	
TAX ROLL RECEIVED / DUE	(2,715.61)	301,217.94		75,161.54	376,379.48	
TOTAL RECEIPTS / DUE	249 310.90	371,759.42	.	102 427.49	646 583.30	

PERCENT COLLECTED DIRECT	50%	50%		52%	
PERCENT COLLECTED TAX ROLL	101%	0%	101%	101%	
PERCENT COLLECTED TOTAL	84%	50%	92%	72%	

Page 7

C.

Fund

Date

Check No.

Amount

/genera[]'uruf

Isfes of'Bartram Parle
Community 'JJeve[oyment 'JJistrict

Cfieck '.Run Summary
.August 15, 2018

.Accounts 'Paya6[e	5/3/18	292-293	$	1,604.74	
	5/14/18	294	$	4,469.36	
	5/29/18	295-298	$	4,972.78	
	5/3 1/18	299-305	$	3,454.62	
	6/7/18 	306	$	500.00	

 Su6-Tota[	$	15,001.50

l'.T'ota[

$

15,001.50

BANK A ISLES OF BARTRAM

A**P*30C0RHECK  DATES  05/01/2018  -  07/31/201Y8EA*R*-*TO-DATEIASLCECOSUNOFTSBAPARYTRAABMLE-PGRENPEARIADL/COMPUTER  CHECK  REGISTER

RUN	8/08/18	PAGE	1

CDHAECTEK    VEND#	. . D. A. T. EINVOINCEVO. I. C• E. .   . Y. R. MEXOPENDPSTEDATCCOT.#. . SUB    SUBCLASS  VENDOR  NAME 5/03/18  00025		4/27/18  0M4A2R72I0R1R8 IG2A01T8IO0N3  R3E2I0M-B5U7R2S0E0-46300

STATUS
*

AMOUNT
1,004.74 

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

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

CELESTINA MASTER HOA

*	- - - - - - - - - - -1-, 0-04-. 74-

000292 

5/03/18 00013 

5/14/18 00001 

4/17/18   1S6E6R8 3IES  2 0201 158 01 40/ 31 0/-1 751A3R0B0-3 1200

GRAU AND ASSOCIATES

5/01/18  4M7AY  MANAG2E0M1E8N0T5  F3E1E0S-51300-34000

600.00 

*

- - - - - - - - - - - -6-00-. 0-0  000293 3, 750.00 
*

5/01/18 

- - - - - - - - - - - - - - - - - - - - - - - - - - -GO-VE- - - - - - - - - - - - - - -

5/01/18  4C7OPIES	201805  310-51300-42500  RNMENTAL

MANAGEMENT SERVICES

*

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

5/29/18  00004	4/30/18   1P0R0E1P6A7RE  B2U0D1G80ET3  D3O1C0U-M5E1N3T0S0-31500

HOPPING GREEN AND SAMS

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

5/29/18  00020	2/01/18  3F4E3B84L1AKE2M0A18IN0T2EN3A2N0C-E57200-46100

*

LAKE DOCTORS , INC .

5/29/18  00020	5/01/18  2M6A0Y85L8AKE2M0A18IN0T5EN3A2N0C-E57200-46100 

*

LAKE DOCTORS , INC.

5/29/18  00022	5/01/18  INMVY2A  1L1A54NDS2C0A1P8E05MA3 2IN0T-E5N7A2N0C0E-46200

*
*

5/01/18 

MAY MAY

INFOR2M0A1T80IO5N3T1E0C-H51300-35100 DISSE2M0I1N8A05TIO3N10F-E5E1S300-31200 

133.33 
*	583 . 33
*	2.70

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

-

304.50 
- - - - - - -	- - - -3-0 4-.5-0  000295

1, 170.00 
- - - - - - - - - - -1-, 17-0-. 0-0  000296 1, 170.00
1,170.00 000297 

5/01/18  INMAVY2 1F1E5R4 T2/P0E1 8ST05CO3N2T0R-O5L7200-4 6200 
5/01/18  IMNAVY2 1P1A5L4M2P0R1U8 0N5ING320-57200-46200
5/01/18  INMAVY2 1I1R5R4IG2A0T1I8O0N5  R3E2P0A-I5R7S200-46200
- - - - - - - - - - - - - - - - - - - - - - - - - - -YE-LL-OW-ST-ON-E-LA-ND-SCAPE
5/31/18  00025	5/21/18  0M5A2R1 2I0R1R8 IG2A01T8IO0N5  R32E0IM-B5U7R20SE0-46300
- - - - - - - - - - - - - - - - - - - - - - - - - - -CE-L-EST-IN-A-MA-ST-ER- H-OA- - - -

- - - - - - - - - - - - - - -
1,545.43 
593 .26 
*	70.21 
*	119 .38

*

- - - - - - - - - - -2 -, 32-8-.2-8  000298 
504. 62
*	- - - - - - - - - - - -5-04 -. 62- 000299

MAY  FOUNTAIN  SERVICE

5/31/18 00021	5/11/18 M18516	20 1805 32 0-57200-46300
CRYSTAL CLEAN POOL SERVICE, INC

450 .00 
450 .00 000300 

IBTR  ISLES  OF  BRTRM  BSANCHEZ

BANK A ISLES OF BARTRAM

A**P*30C0RHECK  DATES  05/01/2018  -  07/31/201Y8EA*R*-*TO-DATEIASLCECOSUNOFTSBAPARTYRAABMLE-PRGENPEARIADL/COMPUTER  CHECK  REGISTER	RUN	8/08/18	PAGE	2

CDHAECTKE    VEND#	• . D. A. T. EINVOINCEVO. I• C. E. .   . Y. R. EMXOPENDPSETDATCCOT. #. . SUB	SUBCLASS

VENDOR NAME	STATUS

AMOUNT

A• M• O• U• NCHTECK • •#• • • 

5/31/18 00018 

1/01/18  3J3A7N8 4M4ANA2G0EM1 E8N0T1  3SE2R0V-5IC3E8S00-45501	*

-

- - - -

- -

-

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

- - - - -	-	-	-	- - -VESTA  PROPERTY  SERVICE S,   INC.

SOD.OD 

- - - - - - - - -

-

- -5-00-. 0 -0  000301 

5/31/18 00018 

2/01/18 3388 7 9	2 01802 3 2 0-5 3 800-45501

*	500.00 

- - - - -

FEB  MANAGEMENT  SERVICES- - -VESTA  PROPERTY  SERVICES ,   INC.

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

5/31/18 00018 

3/01/18 339840	2 0 1 8 0 3 320-53800-45501

*	500.00

- - - - - - - - - - -

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

- - - - - - - - -

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

- - - - - - - - -

- - - - -

MAR  MANAGEMENT-SERVICES

- -VESTA  PROPERTY  SERVICES,   INC.

- - -S -O D-. O -D  000303 

5/31/18 00018 

5/31/18 00018 

4/01/18  3A4P1R1 9M9ANA2G0EM1 8E0N4T  S3E2R0V-5IC3E8S00-45501
- - - - - - - - - - - - - - - - - - -V-EST-A-PR-O-PER-TY- -SER-V-IC-ES-,
5/01/18  3M4A2Y3 4M3ANAG2E0M1E8N0T5  F3E2E0-S 53800-45501

*
-IN-C. - - - - -
*

500 .00
- - - - - - - - - - - -5-00-. 0-0 000304
500.00 

6/07/18 00018 

- - - - - - - - - - - - - - - - - - -V-EST-A-PR-OP-ER-TY-
6/01/18  3J4U3N4 9M9ANA2G0EM1 8E0NT6  S3E2R0V-5IC3E8S00-45501

R-VI-CE-S-,

-INC- . - - - - -
*

- - - - - - - - - - - -5 -0 0-.00- 500.00

000305 

VESTA PROPERTY SERVICES, INC.
TOTAL FOR BANK A TOTAL FOR REGISTER

IBTR ISLES OF BRTRM BSANCHEZ

15,001.50 
15,001.50

500 .00 000306 

Celestina Master HOA, Inc

To:	Jim Oliver
Isles of Bartram CDD
475 West Town Place, Suite 114
StAugustine, FL 32092

DESCRIPTION
Reimbursement for Irrigation Billing (10%) March

INVOICE DATE: APRIL 27, 2018

AMOUNT
1 004.74

Any questions please call Jennifer Hill 386-439-0134

$1 004.74

TOTAL  AMOUNT DUE

Celestina Master Homesowners Association

Make all checks payable to:	Please mail or deliver to Vesta Services 411 South Central Avenue, Suite B Flagler Beach, FL 32136.

Date 04/27/18	CELESTINA MASTER PROPERTY OWNERS ASSOCIATION, INC

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

G/L AC C O U N T ACT IVITY 

Account#: 05330	UTILITIES- IRRIGATION SYSTEM

Date ·•· •""so�'rt:r1'\,Ref; ip/ ····. ,,,;'o��iis�ti\'6iint : ,'.,;r;t�ciiiAJJJo�Hf}'.;U\·.·

#0913 Page: 1

Tot Credits

04/27/18	AP0017	VH527

9,042.65

JEA UTILITY PAYMENTS

Beginning Bal 20,791.40

Tot Debits 9,042.65

Net Change 9,042.65

Ending Bal 29,834.05

Date 04/27/18

CELESTINA MASTER PROPERTY OWNERS ASSOCIATION, INC

G/L AGCOU NT ACTIVITY 

#0914 Page: 1

Account #: 05335	UTILITIES- IRRIGATION COD PORt

Starting Date: 04/27/18 Ending date: 04/27/18

.· Date
04/27/18

S�tjr¢�.\  : .;.��L,q\i  ,.. \ .bi�ifAititjilrit'./ icr�ditArnAiini'

APDD17	VH527

1, 004.74

JEA UTILITY PAYMENTS

Beginning Bal
412.90

Tot Debits 1 ,004.74

Tot Credits
.00

Net Change	Ending Bal 1 ,004.74		1 ,417.64

Phone: 561-994-9299

Grau and Associates

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

Invoice No. Date

16683
04/1 712018

1· 3/ -513-3/ J._ J3

SERVICE
Arbitrage Series 2015 FYE 1 0/31/2017

$

AMOUNT
_,,.,eo,.,,o"'.o"'o

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

Current Amount Due

0- 30
600.00

31- 60
0.00

61 - 90
0.00

91 - 120
0.00

over 120

0.00

Balance 600.00

Payment due upon receipt.

Fax: 561,994-5823

$--6.,..o,,,o'""o"o

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Bill To:
Isles of Bartram Park COD 475 West Town Place Suite 114 
At. Augustine, FL 32092

Invoice

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

Description

3/"7-

Management Fees - May 2018 /· 31 · 51� ' 3'1 Information Technology -  May 2018  1·'3/·-5/3 · 3 5\ Dissemination Agent Services - May 20181 · 3 / ·S/3, Copies \. "31· 5 1> · '12 .S

Hours/Qty

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	

Hopping Green & Sams
Attorneys and Counselors
119 S. Monroe Street, Ste. 300
P.O. Box 6626 Tallahassee, FL32314
850.222.7500

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

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

General Counsel
IBPCDD	00001	WSH
FOR PROFESSIONAL SERVICES RENDERED

Mt\Y 1 6 20m

Bill Number 100167 Billed through 03/31/2018

/-3/· 51 :S•3 15 
Ii 'i

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
0.50 hrs

0.30 hrs
$304,50

Stuart, Cheryl G.	0.30 hrs	310 /hr	$93.00	
Haber, Wesley S.	0.90 hrs	235 /hr	$211.50	
TOTAL FEES			$304.50	
TOTAL CHARGES FOR THIS MATTER			$304,50	

BILUNG SUMMARY

Stuart, Cheryl G.	0.30 hrs	310 /hr	$93.00	
Haber, Wesley S.	0.90 hrs	235 /hr	$211.50	
TOTAL FEES			$304.50

TOTAL CHARGES FOR THIS BILL			$304.50	

Please include the bill number on vour check.

3543 State Road 419, Winter Springs, FL 32708

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

INVOICE
Invoice #	343841
Account #	721658
Invoice Date	2/1/2018
Due Date	2/1 1/2018 

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

P.O. No.
Item Number

Terms NET lO DAYS

Description

Monthly Water Management Service

Rep MAS

Amount

1,170.00

Customer Total Balance	$3,290.00
INVOICE DATE REFLECTS MONTH SERVICE PROVIDED.
,=To;;;;;..help;;;;;..ensure prompt and accurate credit to your account, please include your accou__,nt 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 & Instagram!!

Non-Taxable Subtotal
_Taxabl_e Su�bto�ta�l-- Tax
Total Invoice

$1,170.00

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

Amount Enclosed	Invoice #
Account # Date	343841
721658
2/1/2018	
Save a Stamp v Go Green & Go Paperlessl Have your invoice emailed! Email address:	
IF PAYING BY CREDIT CARD, FILL OUT BELOW
Mastercard		Visa 	American Express Curd #  				                                                               Card Verification #  				  Exp. Date #  				                                                                                  Print Name  					 Billing Address:	Check box ifsame as above

Signature  		

D

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT

Please Check Box ifNew Address and Make Changes Above

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

The Lake Doctors, Inc.
-�Aquatic Management Services    •

INVOICE
Invoice #	360858
Account #	721658
Invoice Date	5/1/20 I 8

3543 State Road 419, Winter Springs, FL 32708

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

Due Date	5/1 1/2018 
Invoice Questions: Please call us at
1-800-666-5253 or
lakes@lakedoctors.com

P.O. No.

llem Number

Terms
NET IO DAYS

Description
Monthly Water Management Service

Rep MAS

Amount

I, 170.00

;;;;;====================;;;;;;;;

Customer Total Balance	$2,340.00
INVOICE DATE REFLECTS MONTH SERVICE PROVIDED.
To help ensure prompt and accurnte credit to your account, please include your account
number nnd 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 & lnstagram!!

Non-Taxable Subtotal Taxable Subtotal
Tax
Total lnvoice	$1,170.00

Bill To
CELESTINA MASTER POA ISLES AT BARTRAM CDD 475 WESTTOWN PLACE
SUITE 1 14

PLEASE DETACH & RETURN THIS PORTION WITH PAYMENT
Amount Enclosed

·--

Invoice # Account #

--	.

Date
- --

··-- •-w--

360858
721658
5/1/2018 
-·

ST. AUGUSTINE, FLORIDA 32092

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

Save a Stamp- Go Green & Go Paperless! Have your invoice emailed!
Email address:

ff PAYING BY CREDIT CARD. FILL OUT BELOW
Mastercard	Visa	American Express Card #
Card Verification #  	
Exp. Date # Print Name
Dilling Address:	Check box ifsame as above Signature

.,.�

...,f;,, YELLOWSTONE  	
Invoice

Landscape Professionals
PostOffice Box 849  11  Bunnell,  FL 32.110
Tel 386.437.62.11   11  Fax 386.586.1285

Invoice: Invoice Date:

INV-000021 1540
May 1, 2018 

Account:	26982
PO Number:
RemitTo;

Isles ofBartram Park CDD at Celestina 475 WestTown Place
Suite 1 14
Saint Augustine, FL 32092

Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Project Number:	IOJX1248.102

Invoice Due Date:

May 31, 2018

Propel'ty Name: Terms:

Isles ofBartram CDD· NET 30

Invoice Amount: Month of Service:

$2,328.28
May 20l8

Monthly Landscape Maintenance Fert/Pest Control
Palm Pruning
Irrigation

1,545.43
593.26
70.21
1 19.38

1< 31-· 512• '1(,2

21.

Invoice Total

2,328.28

Shouldyou have any questions or inquiries please call (386) 437-621 l. 

To:

Celestina Master HOA, Inc

Isles of Bartram COD

Brian Sanchez
4S7t5AWugeustiTnoe,wFnLP3la2c0e9,2Suite 114 

INVOICE DATE: MAY21, 2018

DESCRIPTION	 AMOUNT	
Reimbursement for Irrigation Billing (10%) March	504.62

. .

(v'iif1,·\y

\
:1, �l 2u1n
. ,,, _,____ 

Any questions please call Jennifer Hill 386-439-0134

TOTAL AMOUNT DUE	$504.62

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 32136.

Date 05/22/18	CELESTINA MASTER PROPERTY OWNERS ASSOCIATION, INC

G/L AC C O U N T A C T IVIT Y
Account#: 05335	UTILITIES- IRRIGATION CDD PORt
Starting Date: 05/01118 Ending date: 05/22/18
!.	Date	S6tir\i;  -	R,�f: JD	.	DElbii �fup�rt( \

#0954 Page: 1

05/21/18	AP0017	VH552	G:�;�

JEA UTILITY PAYMENTS

Beginning Bal
1,417.64

Tot Debits
504.62

Tot Credits
.00

Net Change
504.62

Ending Bal 1,922.26

Date 05/2211 8	CELESTINA MASTER PROPERTY OWNERS ASSOCIATION, INC

GIL AC C O U N T ACTIVITY 
Account#: 05330	UTILITIES- IRRIGATION SYSTEM

.	.

Starling Date: 05/01/18 Ending date: 05/22/1 8

----

Date	. S6ufi:e:	.  Ref1fr<,	Debit��nl	Cr�dltArii6J,;f   ..	Reference
05/21/18	AP0017	VH552	�,541 .6j}	JEA UTILITY PAYMENTS
��,_ •

#0953 Page: 1

Beginning Bal 29,834.05

Tot Debits 4,541.61

Tot Credits
.00

Net Change 4,541.61

Ending Bal 34,375.66

J9a0c4k-8so5n5v-8ill8e8, 4Flortda  32211

C90ry2s0t-a1l CBleerarynAPvoeo.l Service, Inc

'  ���: ;\ ;::,�:�ark ":; ~ 	l

crystalclean• paoJLoLlsT@O comcast.net 	i

Invoice

4S7u5iteW1e1s4t Town  P.lace

s   n	in

INVO_IC:�-�_.c-

=St.=Aug--'-us_tiA_nTe_E,�FL_

320_ 92

: TOTAL DUE

.	.	; PUE DA.J_E	· T_E�R�MS_

� ��- _EN_G_'LOSED 	-·--·�

M18516	I 05/1 1/2018	. $450.00
PA.pOri.l NUMBER    	

J os/_1 0/2_0_1_8

_,_,_N_e_t 3_0

_L__	·· ···-·· 	J 

Q

TnIthVIlTy\S' erv-i-ce------	-- �	 		1 i

45R0A.T0E0

AM4O50U.N0T0

Mon��ly_f:9.1:!�taln Service

.. --  ----------··········	-	--T-Y-r   -

__	.L_BALANCE DU!E 	_j_ 

 	__J
$450.00

245 Riverside Avenue

Vesta Property Services, Inc.
JSaucitkes2o5nv0ille FL 32202

Isles ofBartram Park CDD

BIIITo
J4Sa7uc5itkeWso2en5sv0tiTlleowFnL P32la0c9e2

Invoice

Memo

IDnavtoeice# TDeuremDsate

1/1/2018

337844

1/1/2018

Due on receipt
MANAGEMENT SERV...

I f) 

Total	$500.00

Jacksonville FL 32202

VS24ue5sitteaR2iPv5re0orspiedretyASveernvuieces, Inc.

Isles of Bartram Park COD

BIii To
4JSa7uc5itkeWs2oe5nsv0tiTlleowFnL P3l2a0c9e2

Invoice

Memo

IDnavtoeice # TDeuremDsate

323/18/8270918
D2M/uA1e/N2oA0n1G8rEeMceEipNtT SERV..,

/,sz ,ssr• 45Sol 

Total	$500,00

Invoice

2V4e5staRiPvreorpseidretyASvenvuicees1  Inc,

JSaucitkes2on5v0ille FL 32202

TDeuremDsate

IDnavtoeice #

Memo

3D/u19/8240018receipt

3/1e/2o0n18

MANAGEMENT SERV...

BIii To
4JISs7les ofesB0taTrotrwanmPPlaacrke COD

auc5itkeWs2o5nville FL 32092

1' 3:L· 53'i· '155o)

I 1,

Total

$500,00

Vesta,,.

Invoice

JSaucitkes2on5v0ille FL 32202

2V4e5staRiPverorspiedretyASveernvuicees, Inc.

TDeuremDsate

DInavtoeice #

Memo

43/411/2190918
receipt

4D/u1e/2o0n18

MANAGEMENT SER\/...

BIii To
4JIs7les oef sBtaTrotrwamn PPlaacrke CDD

Sauci5tkeWso2n5v0ille FL 32092

/· 3Z · SS'8' · '1S5ol Ii{

Total

$500.00

 	

\Testa,,,

Jacksonville FL 32202

2VS4uei5stteaR2iPv5re0orspiedretyASvenvuicees, Inc.

Isles of Bartram Park COD

BIIITo
4SJa7uc5itkeWs2oe5nsv0tiTlleowFnL P3l2a0c9e2

Invoice
IDnavtoeice #

Memo

TDeuremDsate

354/12/2340318

5/1/2018

Due on receipt MANAGEMENTSERV...

Total	$500.00

vestfr)..

Jacksonville FL 32202

2VS4eus5itteaR2iPv5re0orpsiedretyASvenrvuieces, Inc.

JacksonvilleSuite 250	FL 32092

4BIs7ilel5lsTWoofesBtaTrotrwanmPPlaacrek COD

Invoice

IDnavtoeice #
Terms Due Date Memo

364/1314290918
D6M/uA1/eN2oA0nG18rEeMceEipNtT SERV...
l ·3:2- · 63'r/· vfGGo (
I i) 

Total	$500.00

D.

Isles of Bartram Park
Community Development District	Funding Request #32 August 8, 2018

1	Crystal Clean Pool Service, Inc.
May Service Inv #M18795 6/12/18	$	450.00	
	July Service Inv #M19087 7/12/18	$	450.00	
2	Celestina Master HOA, Inc.
Reimb Irrigation Inv #VH588 6/1/18	
$	919.00	
3	England Thims &. Miller, Inc
May Professional Services Inv #0187371 7/8/18	
$	225.00	
4	Fedex
July Postage Inv #624017975 7/10/18	$	24.34	
5	Governmental Management Services, LLC
June Mangement Fees Inv #48 6/1/18	
$	4,658.22	

July Mangement Fees Inv #49 7/2/18	$
August Mangement Fees Inv #SO 8/1/18	$
Grau & Associates
FY17 Audit Fees Inv #17069 6/29/18	$

	April General Counsel Inv #100741 5/31/18	$	70.50	
	May General Counsel Inv #101342 6/30/18	$	830.85	
8	The Lake Doctors, Inc.
Jun Lake Maintenance Inv #366805 6/1/18 Jul Lake Maintenance Inv #372722 7/1/18	
$	1,170.00
$	1,170.00	
	Quarterly Fountain Service Inv #373678 7/1/18
Aug Lake Maintenance Inv #378691 8/1/18	$	340.00
$	1,170.00	
9	Yellowstone Landscape
Jun Landscape Maintenance Inv#215564 6/1/18	
$	2,328.28	
	Annual Rower Rotation Inv#221127 6/30/18	$	1,957.50	
	Jul Landscape Maintenance Inv#219606 7/1/18	$	2,328.28	

Hopping Green & Sams

4,479.95
4,469.80

4,900.00

Aug Landscape Maintenance Inv#223285 8/1/18

Signature:

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

t

Slgnature:

��	=��	---

Chalrman/Vfce Chairman

�---

Secretary/Asst. Secretary

904-855-8884

9020-1 Berry Ave.

Crystal Clean Pool Service, Inc Jacksonville, Florida 3221 1
crystalcleanpools@comcast.net	
-BCIeLLletostina Fountain
4Is7le5sWofeBstaTrtorawmn PlarckeC.D.D.

Invoice

INVO_ICE#

Stu.ttAeu1g1u4stine, FL 32092
:.l T9TALDUE -.

DUE.DATE ·.

l TERMS •

ENCLOSED .·

M18795
PM.aOy. NUMBER
ACTIVl:rY .

.   ·;I oDAsTE11212018

.. l $450.00

07/12/2018

.     .· .     ·.. .QTY

I Net 30 .

·

;_RATE [· , ·. • '	AMOUNT

MMoonntthhllvy SFeorvunitcaein Service

1
BALANCE DUE

450.00 '!	 	450.00
$450.00

C9Ja0ry2s0t·a1l CBvleerlarynAPvoeo.l Service, Inc

c90c4k-8s5o5n-8il8e8,4Florida  3221 1	t	

rystalcleanpools@comcast.ne

[J	JI H__ 

flt�©,�	ii

Invoice

J	,;J iffi

?{]J ;j

.

BILLTO

CIselelessotfinBaaFrtoruanmtaPinark C.D.D.

4S7u5iteW1e1s4tTown Place

T",
L · • · ,v....... ,.. ,. .. ,

IMNV1O9I0C8E7#

St. Augustine, FL 32092

' DATE

i 07/1 2/2018

!•_T$O4T5A0L.0D0UE

D08U/E1 D1/A2T0E18

!! TNEeRtM3S0

.j ENt."l.OSEO

June

P.O. NUMBER

ACTIVITY

MMoonnththllvy SFcieurvnitcaein Service-- ..... ,_,,_____________ ----------·-·-•-•-·-··- 	·-·-•""' --+

. ·- . · . .

. ; . . . , . .

QTY

BALANCE DUE

450.00

. RAT_,.E

450.00
$450;00

A_MO_UN-T--l

To:

Celestina Master HOA, Inc

Isles of Bartram COD

Brian Sanchez
4S7t5AWugeussttiTnoew, FnLP3la2c0e9,2Suite 114 

INVOICE DATE: JUNE, 2018

DESCRIPTION	 	AMOUNT	

Reimbursement for Irrigation Billing (10%) March

919.00

ECEIVEf\

ti

R JUN 2 7 2018	ij
I,;
BY·

Any questions please call Jennifer Hill 386-439-0134

TOTAL AMOUNT DUE

Celestina Master Homesowners Association

Make all checks payable to:	Please mail or deliver to Vesta Services 411 South Central Avenue, Suite B Flagler Beach, FL 321 36.

$919.00

Date 06/23/18	CELESTINA MASTER PROPERTY OWNERS ASSOCIATION, INC

G/L AC C O U N T ACTIV ITY 

Starting Date: 06/01/18 Ending date: 06/30/18 

Account#: 05335	UTILITIES- IRRIGATION COD PORt

#1050 Page: 1

i::,;4g}ttiL±}t§�\fr�1(>�>_-��:etJ1b£�Y12:;J�)J�p1t]\nJ1i4nt(J.�si;cJ;ag.1t\t\J!{OJtnibt2CiYH?i%lkltt\tit�iut�&€:Pfybf¼<�l;¥$M0fd

06/08/18	AROOOO	0299
06/23/18	AP0017	VH588

919.00

Irrigation Reimb
JEA UTILITY PAYMENTS

Beginning Bal
917.52

Tot Debits
919.00

Tot Credits
504.62

Net Change
414.38

Ending Bal 1,331.90

Isles Of Bartram CDD 475 West Town Place
Suite 114 
St. Augustine, FL 32092
Project	131 25.03000	Isles of Bartram CDD Professional Services rendered through May 31. 2018 Professional Personnel

June 8, 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

England·Thim�&millcr,lnc.
OOME11$•FI.AIO!IBS•$JR\'El'O/IS•\llS•IAIIDSCAl'fARa,1JICJS
1-171iiG:lst�IID!d•��.Fb(id,,3ma•�tol-4!2$iiO•lolOl,$l$.&ll$ CA� tt-OO.'l)ll6

Invoice Number	Invoice Date
 	6-240-17975	Jul 10, 2018	

 	Page 
1 of 3

Billing Address:
ISLES  OF   BARTRAM   COO 475 W TOWN PL STE 1 14 SAINTAUGUSTINE FL 32092-3649

Invoice Summary Jul 10, 2018 FedEx Express Services Transportation Charges
Special Handling Charges

Shipping Address:
ISLES  OF   BARTRAM  COD 475 W TOWN PL STE 114 SAINTAUGUSTINE FL 32092-3649

22.80
1.54

Invoice Questions1
Contact FedEx Revenue Services
Phone:	(800) 622-1 147
M-F7 AMto B PM CST Sa 7 AM to 6 PM CST
Fax:	(800) 548-3020
Internet:	www.fedex.com

Total Charges	USO	$24.34	
TOTAL THIS INVOICE

Otherdiscounts may apply.	USO	$24.34	

 		-	-� D�e�ta�i-l'e-'d_ descri_[ltions of surc_�arges can be locatetjat fedex.com

Invoice Number	Account Number	Amount Due	

Toensure prnpercredit, please ietum !his po1tion withyoorpaylOOfltto FedEx.
Pleasedonot stapleorfold. Please make checkpayable to fedEx.

D For changeofaddress, checkhereandcompleteform on roverse side.	6-240-17975	3501 -6353-Q
Remittance Advice
Your payment is due by Jul 25,2018

35016353624017975140000□243496 

USO $24.34

0029372 0l AB 0.405 ••AUTO T-40 1190 32092-364939 COl-P29401-41
l'Mlll111 11•11"1111•1lllh•1 •1111•h"n11hl•P11Mhl•l•n•

ISLESOFBARTRAM     COO 475 WTOWN PLSTE  114 SAINT AUGUSTINE FL 31091·36'9

60006900014585

IIIIIIIIIIIIllllllllIIIIIIIIIIIllll1111

I1•I1•11 11 1•1 •1•1111II•111• 11•I1 ••11•I'll•11111111 11111 1•111••I11

FedEx

006598D

P.O. Box 660481

DALLAS TX 75266-0481

1 190-01-00-0029372-0002

FecEx: @	Invoice Number

Invoice Date

3Paogfe3

 	6-240-17975	 	Jul 10 2018	
FedEx Express Shipment Detail By Payor Type (Original)

Fuel surcharge -FedExhe.s applied a fuel surcharge of6.75% to this shipment
Distance Based Pricing,Zone 2

Automation Tracking ID Service Type Package Type

INET 772626936490
FedEx Standard Overnight FedEx Envelope

i!m!lor
Shelby Stephens
GMS, LlC
475 WestTown Place

Recipient
Sherrill F. Norman
111 West Madison Street TALlAHASSEE FL 32399 US

Zone Packages Rated Weight

02	SAINT AUGUSTINE FL 32092 US
1
N/A

Delivered Svc Area Signed by FedEx Use

Jul 05, 201809:24-
A2 0.WEI
000000000/200/

Transportation Charge Fuel Surchar e
Tot,:11 Charge	USD
Third Party Subtotal	USD
Total FedEx Express	USD

22,80
1.54
$Z4�4
$24.34
$24.34

1190-01-00-0029372-0001-0065979

1001 Bradford Way

Governmental Management Services, LLC
Kingston, TN 37763

4Suite75 W114est Town Place

IBsliellsToof :Bartram Park COD
At Augustine1 FL 32092

Description

Hours/Qty

Invoice
i·

Invoice Dale: 6/1/1 8

Invoice ii: 48
Due Date: 6/1/18
Case:
P.O. Number:

Rate	Amount

MlnafonnangaetmioennTteFcehensolo• gJyun-eJ2u0n1e82018 DOifsfisceemSinuaptpioliensAgent Services - June 2018 PCoptiaegse

3,71 3530..0303
581 35..2343
15260..3020

3,71 5330..0303
581 35..3234
1 2506..0320

Total	$4,658.22
Payments/Credits	$0.00
     Balance Due	$4,658.22 

Governmental Management Services, LLC
1 001 Bradford Way
Kingston, TN 37763

Bill To:
Isles of Bartram Park CDD
475 Wes! Town Place Suite 114

Invoice

Due Date: 7/2/18

InvoInicveoiDcaet#e::  49
Case: 7/2/1 8
P.O. Number:

r:.-

At Augustine, FL 32092

BY: .......................

Description

Hours/Qty

Rate	Amount

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

3,750.00

1 33.33

583.33
5.40
7.89

3,715303..0303

583.33

5.40

Total	$4,479.95	
PaymentsfCredits	$0.00	
Balance Due	$4,479.95	

1001 Bradford Way

Governmental Management Services, LLC
Kingston, TN 37763

475 WestTown Place

BsilellsToof:Bartram Park COD
ASuLttAeu1g1u4stine, FL 32092

InvoInicveoiDcaet#e::

Case:

Due Date:

P.O. Number:

Invoice

81111 8

50
8/1118

Description

Hours/Qty

Rate	Amount

IMnfaonramgaetmioennTteFcehensol-ogAyug- uAsut g2u0s1t82018 DOiffsisceemSinuaptpioliensAgent Seivices - August 2018 PCoosptiaegse

3,715303..0303
5803..3135
02..8190

3,715303..0303
5803..3153
02..8109

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

Phone:  561-994-9299
Isles ofBartram Park
475 W Town Place Suite 114 St Augustine, FL 32092
Invoice No.	1 7069
Date	06/29/2018

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

'.
.' .

Fax: 561-994-5823

SERVICE
Audit FYE 09130/2017

$

AMOUNT
4 900.00

Current Amount Due

$	490000

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.

of

Isles	Bartram Park
475 W Town Place Suite 1 14 St. Augustine, FL 32092

Gr9a51u & Associates

Yamato Road, Suite 280

Boca5R61a-t9o9n4,-F92L9393431

Invoice

16928

Date

Description

Charge

Credit

Opening Balance As Of 0612912018 

06/01/201 8 Prior Invoice

500.00

Balance

500.00

Current Activity Through 06/29/2018 

17069

06/29/2018 Invoice

4,900.00
Current Balance

$

5,400.00
5,400.00

Statement Date Client No.

06/29/2018
100614

0- 30	31- 60	61 - 90	91 - 120	Over 120	Balance	
5,400.00	0.00	0.00	0.00	0.00	$	5,400.00	

Hopping Green & Sams
Attorneys and Counselors
119 S. Monroe Streat, Ste. 300
P.O. Box 6526 Tallahassee, FL 32314
850.222.7500
=================================	STATEMENT =================================
June 30, 2018

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

General counsel
IBPCDD	00001	WSH
FOR PROFESSIONAL SERVICES RENDERED

����1!:�u

8¥: 		 		..

BIii Number 101342 Billed through 05/31/2018

04/26/18	MKR		Research recent changes to law regarding indemnification provisions in district contracts.
05/09/18	WSH	Finalize budget resolution; confer with Stephens  regarding same. 05/10/18	WSH	Prepare resolution for landowner election; confer with Stephens regarding
same.
05/15/18	WSH	Prepare for board meeting.
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

0.10 hrs

0.30 hrs
0.30 hrs

0.30 hrs
2.10 hrs
$722.50

98.39
9.96

$108.35

MATTER SUMMARY

Rigoni, Michelle K. Haber, Wesley s,

TOTAL FEES TOTAL DISBURSEMENTS

0.10 hrs
3.00 hrs

175 /hr 235 /hr

$17.50
$705.00

$722.50
$108.35

TOTAL CHARGES FOR THIS MATTER BILLING SUMMARY
Rigoni, Michelle K. Haber, Wesley S.

0.10 hrs
3.00 hrs

175 /hr
235 /hr

$830.85

$17.50
$705.00

Isl==e=s =of=B=a=rtr=a=m==Pa=r=k=C=O=D=-=G=e

====-========B=ill=N=o=. =10=1=34=2==============================---=P=a=ge==2=

TOTAL FEES TOTAL DISBURSEMENTS
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, Sta.300
P.O. Box 6526 Tallahassee, FL32314
850222.7500
=================================	STATEMENT =================================

n JUN 15 20ffi �

May 31, 2018

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

OECE

Bill Number
Billed through fVE

100741
04/30/2018

BY��----

General Counsel
IBPCDD	00001	WSH
FOR PROFESSIONAL SERVICES RENDERED
04/03/18	WSH	Review minutes and confer with Stephens regarding same.
Total fees for this matter

MATTER SUMMARY

hrs
$70.50

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

BILLING SUMMARY

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

Please include the bill number on vour check.

The Lake Doctors, Inc.
:.  :  Aquatii:: Man.agementSer'vic   e   s     •

3543 Stare Road 419, Winter Springs, FL 32708

Bill To
CELESTINAMASTERPOA ISLES AT BARTRAM CDD 475 WESTTOWN PLACE
surm 114 
ST. AUGUSTINE, FLORIDA 32092

P.O. No.

Item Number

NET IO DAYS

Terms

Description

INVOICE
Invoice #	366805
Account #	721658
Invoice Date	6/1/2018
Due Date	6/11/2018
Invoice Questions: Please callus at
1-800-{;66-5253 or

Rep

lakes@lakedoctors.com

MAS

Amount

i.:

Monthly Water Management Service	1,170.00

Customer Total Balance $3,290.00

witb

To help ensure prompt and accurate credit to your account, please include your account

to your inquiry.

number and invoice number on your ch_eck and always include your remittance stub your payment.
Please do not send any correspondence with your payment as it may delay our response Follow us on Facebook & Instagram!!

Bill To
CELESTlNAMASTER POA ISLES ATBARTRAM CDD 475 WESTTOWN PLACE

PLEASE DETACH & RETURN THJS PORTION WITH PAYMENT

	AIncvcooiucent##	366805	
	Date	721658	
		6/1/2018	
Stamp -Go Green & Go Paperless! Haveyourinvoice eni.ailed! address:  		
IF PAYING BY CREDIT CARD, FILL OUT BELOW
--Mastercard	Visa	_ American Express
Card #
Card Verification #
Exp. Date #  	
PrintName  	
Billing Address:	Checkbox ifsame as above	

Amount Enclosed

SUJTE 114 
ST. AUGUSTlNE, FLORIDA 32092	Savea
Email
DPlease Check Box ifNewAddress and Make Changes Above
The Lake Doctors, Inc. 3543 State Road 419 Winter Springs, FL 32708

Signature

11

The lake Doctors, Inc.
'. Aquatic Management Services

3543 State Road 419, Winter Springs, FL 32708

Bill To

INVOICE

Invoice #
ccount#	 nvoice Date
Due Date		372722

721658	
		7/1/2018 

7/11/2018	

I A

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

Invoice Questions:
Please callus at
l-800-666-5253 or
lakes@lakedoctors.com

NET I0 DAYS

i------·=P-.O--. N-o---.------- 	Terms

Rep MAS

--j

-	-----+-  ---

Item Number

Monthly Water Management Service

Description

Amount

1,1 70.00

LJ  JUL 02 2013	u11

f\ECEIVEf\� i¼_
BY; 	
Customer Total Balance $3,290.00

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 Facebool<. & Instagram!!	
PLEASE DETACH & RETURN TlflS PORTION WITH PAYMENT

Bill To

Amount Enclosed

AIncvcooiucnet##

Date -

---	·-----	··-

----

372722
721658
7/1/2018
-··- -··

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

Save a Stamp - Go Green & Go Paperless! Have your invoice emailed! Email address:

[�] Please Check Box ifNew Address and Make 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#
PrintName  	
Billing Address:	Check box ifsame as above

Signature  	

The Lake Doctors, Inc.
:. Aquatic Management Services �

INVOICE

3543 State Road 41 9, Winter Springs, FL 32708

Bill To
CELESTINA MASTER POA/F1NCLN ISLES AT BARTRAM COD
475 WEST TOWN PLACE SUITE 1 14
ST AUGUSTINE, FLORIDA 32092

P.O. No.

Item Number
Fountain Service-Quruterly

NET 30 DAYS

Terms

Description

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

MAS

Amount

Rep

340.00

Customer Total Balance	$399,80

To help ensure prompt and accurate credit to your account, please include your account number and invoice number on your check and nlwnys 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 & Instagram!!

Bill To
CELESTINA MASTER POA/F1NCLN ISLES AT BARTRAM COD
475 WESTTOWN PLACE SUITE l l4
ST AUGUSTINE, FLORIDA 32092

PLEASE DETACH & RETURN THIS PORTlON WITH PAYMENT

	Invoice #	373678	
	Account #	723920	
	Date	7/112018 	
Save a Stamp - Go Green & Go Paperless! Have your invoice emailed! Email address:  		

Amount Enclosed

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

DPlease Check BoxifNewAddress and MakeChanges Above
The Lake Doctors, Inc. 3543 State Road 419 Winter Springs, FL 32708

-- Mastercard		Visa	American Express Card #	 				 Card Verification #  				 Exp. Date #  					                                                                         P1int Name  						 Billing Address:	Check box ifsame as above

Signature

The Lake Doctors, Inc.

. Aquatic Management Services "

3543 State Road 419, Winter Springs, FL 32708

BIii To
CELESTTNA MASTER POA ISLES AT BARTRAM CDD 475 WESTTOWN PLACE
SUITE 1 14
ST. AUGUSTTNE, FLORIDA 32092

P.O. No.

Item Number

NET IO DAYS

Terms

Description

Rep MAS

INVOICE
Invoice #	378691
Account #	721658

Invoice Date	8/l/2018

1nvoice Questions:
P1ease call us at
1-800-666-5253 or
lakes@lakedoctors.com

Due Date	8/l l/20 18 

Amount

Monthly Water Management Service	1,170.00

Customer Total Balance $4,460.00

To belp 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 & Instagram!!

Bill To
CELESTINA MASTERPOA ISLES AT BARTRAM CDD 475 WEST TOWN PLACE
SUITE  1 14

PLEASE DETACH & RETURNTHIS PORTION WITH PAYMENT
Amount Enclosed		Invoice #	37869! Accqunt #		721658
Date	8/1/2018 

ST. AUGUSTTNE, FLORIDA 32092	Save a Stamp - Go Green & Go Paperless! Haveyourinvoice emailed!
Email address:

[=] Please Check Box ifNew Address and MakeChanges Above
The Lake Doctors, Inc. 3543 State Road 419 Winter Springs, FL 32708

IF PAYTNG BY CREDIT CARD, FILL OUT BELOW
Mastercard - Visa _ American Express
Card #
Card Verification #
Exp. Date#  	
PrintName
Billing Address: _ Check box ifsame as above

Signature  	

�

�,,..-� YELLOWSTONE

�:

Excellence in CoIDlllercial Landscaping
Post Office Box 849 11 Bunnell, FL 32110
Tel 386.437.6211 11 Fax 386.586.1285

Statement

Jlill...I!l;.		Isles ofBartram Park CDD atCelestina 475 West Town Place
Suite                 114 Saint Augustine, FL 32092

Account:
Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA30392-10!7

Balance Summary as of: Jun 11, 2018

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t

io610111a    r ,Nv:0000215-564.  ···: ··

26982

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�?��-?�

2 320.20

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

�.-,.f'(:, YELLOWSTONE

Invoice

Landscape Professionals
Post Office Box 849 11 Bunnell, FL 32110 Tel 386.437.62.11 II Fax386.586.1285

Invoice: Invoice Date:
Bill To:

INV-0000219606 July 1, 2018

Account:	26982
PO Number:
Remit To:

Isles ofBartram Park CDD at Celestina 475 West Town Place
Suite 114
Saint Augustine, FL 32092

Yellowstone Landscape PO Box 101017
Atlanra, GA 30392-1017 

Project Number: Property Name: Terms:

IOJXl248.102
Isles ofBartram·CDD NET 30

Invoice Due Date; Invoke Amount: Month of Service:

July 31, 2018
$2,328.28
July 2018

Monthly Landscape Maintenance Fert/Pest Control
Palm Pruning
Irrigation

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. 

�·:, YELLOWSTONE

�..� 	�►ii+◄#

Invoice

Landscape Professionals
Post Office Box 849 11 Bunnell, FL 32110
Tel 386.437.6211 11 Fax386.586.1285

Invoice:

Invoice Date:

8ill To:

INV-0000221 127
June 30, 2018

APOccoNuunmt:ber:

RemitTo:

26982

Isles ofBartram Pal'k COD at Celestina 475 West Town Place
Suite 114 
SaintAugustine, FL 32092

Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017

Tenns:
PPrroojjeecctt NNuammeb:er:

NET 30 101Xl248.202.00003
Celesti Isle-Summer Annua

Invoice Due Date: Invoice Amount:

July 30, 2018
$ 1,957.50

Smnmer Annual Flower Rotation Per Proposal

1.00	1,957.50

Invoice Total

$1,957.50

$1,957.50

Shouldyouhave anyquestions or inquiries please call (386) 437-6211.

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�·It,,
Y-E•L·•L�O•·W--•S•T·•O· NE

PCrlioepnetrty Name:

 	Enhancement  Proposal	

Job Name:
ACPhldtyod/nrSeets:ast:e/Zlp:

SCIsuelemleosmftieBnraArtcnraonmuoalIsFleloowfeBraRrtraotamtion

PDraotpeo: sal#

March 15, 2018

Description

Yellowstone Landscapewill complete thework described below:
Summer annual flower rotation

SEiqteuip&mAedndtitional Services     	

Project PricinMgatSeruiamls m& Laarbyor

1 ,957.50

Total t'rlce

  $	1,957.50 

Payment terms: Net 30 days. All overdue balances will be a charged a 1.5% a month, 18% annual percentage rate.

dLiumeitteodcWonadrirtaionntsy:oAuUt poflaYnetlmloawstetroianlelsLuandescraapleim'sitceodnwtraorlr(ai.net.yAfcotrsoonfeGyoeda,r.vaTnrdaanslispmla,nitneaddpelqaunattmeairtreigriaatlioandd/uoer ptolawntamteartreersiatrlicthtiaotndsi,eestc.)

Signature below authorizes Yellowstone Landscape tAo pCeCrfEoPrmTwAoNrkCaEs OdeFscTriEbeRdMaSbove and verifies that the prices and specifications

are hereby accepted.

shall not be included In the warranty.

Client:

Contracted Pre-Approval

Prepared by:

1Jradfey Poor

 Date:		 Date:	March 15, 2018	

POo RecetfeNruemncbee:r.

1011&1201r

EXHBIT C - Proposal Pricing Worksheet

Community Name:

...	�
CALATLANTIC
HOME S"
PROPOSAL PRICING WORKSHEET

 	Celestina	

Proposal Pricing Date:	 	Yellowstone Landscape 10/16/2017	

llEGULAR MONlHLY SERVICES• Tl,t$t.,,,,;ttS ar,:d,s<ribtd h1 th,Smp,c?fSmius In ExhibitA.

A.1

�i:cmctaitll	Mmllhb::fdg	.l!nl!!	�

A,2

Jsle of Bnmrun COD	LumpSum	EzWiltA:tcalon J, 2.u
$	2.328.28

4.50436

Celestina Master	L""'l'Sulll	E.rNliltA:.kc:tbn .t,l.13
$
All	Celestina North Neighborhood	$	1,617.23	Lump Sum	E,lt/61tA:.kctla11 ,..:.11a

l'ROGRAMMED SERVICES • Th"' servfcts will b<pn-Jl/'P 	dand•t:htd•ltll le,n,xfml>t tol#ltl•nlry
Dppltll'Rttce.

B.    1	

&illitt&Am	l1nwt
Isle of Bartron CDD	

Bl.I Mulching	Spring (Matth•June)	s	S,'114,00	Foll

"""

Pltnu 1tltd �ullJlUU prr.rpttJDIfor	Summer Uuly,&pt) 		Ful/Partb:1/Nt.me
mulddng lhl1tatli«11rt11 ,t1JJlldtdhtrll	Poll (CldobeNlec)	5	5,724.00
ihll:utd' littt/11IIJtmlchfng orpi:rllnl;	Winter Uon•Feb)	FuJI/P.artl,,1/Nont

s

 	Im!f&m!.!•J	

... . .  . .  .	

 	

91.2 Annuals	Spdn3 (Mardi-Jue,)		1,957.50		s1anthlnl Pt�sd«I Ill�Rtuaw;prtlJ'Dltllfortrt11t1tal        SummerOuly-Sepl)      $	1,957.50	.$1:lrtdlnl rol,tlian In 111&,min:MO'I11111! propodnl typt        Fnll (Cldober-0..)       $		1.957.50		ntndard
ofannun1$.	Winier fi;m.Feb)	$	1,957.50

_,_______

�_,.....__	Page 12of14 	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
\tVesta,.
200 Business Park Circle
Suite 109
SI. Augustine, FL 32095 386"439-01 34
866"864-3488 toll free
386-439-4256 fax
http://www.VestaPropertyServlces.com/Northeast/ https://www.facebook.com/VestaPropertyServicesNortheast/

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 for the flowers is for July but they need to be replaced sooner if we can. Can I go ahead and schedule them?

1

�f� YELLOWSTONE
t,4-�	L  A  N   D   S   C  A   P   E

Invoice

Landscape Professionals
Post OfficeBox 849 11 Bllllllell, FL 32110
Tel 386,437,6211 II Fax 386,586.1285

Invoice: Invoice Date:

INV-0000223285
August 1, 2018

Account:	26982
PO Number:
RemitTo;

Isles ofBartram Park CDD at Celestina 475 West Town Place
Suite 114
Saint Augustine, FL 32092

YellowstoneLandscape PO Box 101017 Atlanta, GA30392-1017

Project Number: Property Name: Terms:

10JX1248.102
Isles ofBartram CDD NET JO

Invoice DueDate: Invoice Amount: Month ofService:

August 31, 2018
$2,328.28
August 2018

Monthly Landscape Maintenance Pert/Pest Control
Palm Pruning
In·igation

Invoice Total

1,545.43
593.26
70.21
119.38

2,328.28

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