Lucerne Park Community Development District
Meeting Agenda October 20, 2022

Lucerne Park
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

October 13, 2022

Board of Supervisors Lucerne Park
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of Lucerne Park Community Development District will be held Thursday, October 20, 2022 at 9:00 AM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

Those members of the public wishing to attend the meeting can do so using the information below:

Zoom Video Link: https://us06web.zoom.us/j/88935397192

Call-In Information: 1-646-876-9923
Meeting ID: 889 3539 7192

In accordance with Sections 119.071(3)(a) and 281.301, Florida Statutes, a portion of the Regular Meeting may be closed to the public, as it relates to the District’s security system plan. The closed session is scheduled to begin at approximately 9:15 a.m. but may begin at any time during the Regular Meeting, and is expected to last approximately 10 (10) minutes, but may end earlier than expected or may extend longer. When the security system plan agenda item is discussed the public will not be in attendance. The public will be notified that they may return upon completion of the discussion regarding the security system plan.

Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period (Public comments can be submitted via email to the District Manager at tadams@gmscfl.com prior to the beginning of the meeting)
Organizational Matters
Acceptance of Resignation of Matthew Cassidy
Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2024
Administration of Oath of Office to Newly Appointed Supervisor
Consideration of Resolution 2023-01 Electing Assistant Secretaries
Approval of Minutes of the July 21, 2022 Board of Supervisors Meeting
Consideration of Audit Services Engagement Letter for Fiscal Year 2022
Staff Reports
Attorney
Engineer
Field Manager’s Report
Hurricane Ian Assessment – Maintenance and Repairs
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
CLOSED Session of Board Discussion Regarding Security
Board Action Regarding Security Matters
Adjournment

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Good Morning,

I, Matthew Cassidy, am resigning from the Lucerne Park CDD Board of Supervisors, effective immediately.

Thank you

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RESOLUTION 2023-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE

Whereas, the Lucerne Park Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the Board of Supervisors (“Board”), shall organize by electing one of its members as Chair and by electing Assistant Secretaries, and such other officers as the Board may deem necessary.

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

SECTION 1.	DISTRICT OFFICERS. The following persons are elected to the offices
shown:

Assistant Secretary		
Assistant Secretary		

SECTION 2.	CONFLICTS. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.

SECTION 3.	EFFECTIVE DATE. This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 20th day of October 2022

ATTEST:	LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

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MINUTES OF MEETING LUCERNE PARK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Lucerne Park Community Development District was held on Thursday, July 21, 2022 at 9:31 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Bobbie Henley	Vice Chairperson
Matthew Cassidy	Assistant Secretary
Al Cassidy	Assistant Secretary

Also present were:

Jill Burns	District Manager, GMS
Tricia Adams	District Manager
Lauren Gentry	District Counsel
Marshall Tindall	GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order at 9:30 a.m. There were three Supervisors present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated that this was the portion of the agenda where if any members of the public had any comments on anything that was on the agenda now would be the time to comment. She noted that there was also a public comment portion at the end of the meeting for anything that was not on the agenda. She also noted that there was public hearing on the budget and the imposition of operations and maintenance assessments as well, so this would be another opportunity to provide comment. She asked if there were any public comments on anything that was on the agenda. Hearing none,

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 21, 2022
Board of Supervisors Meeting
Ms. Burns asked if there were any questions, comments, or corrections to the April 21, 2022 minutes. The Board had no changes. Ms. Burns asked for a motion to approve the minutes.

FOURTH ORDER OF BUSINESS	Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2023 Budget
Ms. Burns stated that this public hearing had been advertised in the paper. She asked for a motion to open the public hearing.

Consideration of Resolution 2022-06 Adopting the District’s Fiscal Year 2023 Budget and Appropriating Funds
Ms. Burns stated that this resolution had not changed since the Board saw it at the last meeting. She noted that overall their admin expenses were down a little bit. In the field operations they did increase streetlights based on the actual amounts being incurred for electric for the streetlights as well as general repairs and maintenance and contingency. She stated that the biggest reason for the increase was due to amenity costs. They noted that they increased the security line item to $34,000 because they had a lot of complaints from residents regarding security issues. She stated that this would allow the Board to do some limited security at the facility. She added that they also increased the amenity repairs and maintenance and contingency to allow for some additional maintenance to deal with some issues they have had at the facility. She stated that the assessment amount for the current year was $1,067.86. She stated that this proposed budget amount per unit was $1,386.69 and the increased amount was $318.81 per unit.
Ms. Burns asked if anyone had any public comments on the budget. Hearing none, she asked for a motion to close the public hearing.

Ms. Burns asked if the Board had any discussion on the budget line items. She noted again that the per unit assessment would be $1,386.69 and they had 346 units within the community. She stated that the budget had not really changed since they had seen it prior except for updating actuals. Ms. Henley asked if this was the final approval and she also asked when the residents would get a notice. Ms. Burns responded that they got a mailed notice for the hearing today and the assessment would be on their tax bill when they get it in November. She asked if there was anything anyone wanted to discuss or change on the budget. Hearing none,

Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Ms. Burns stated that this was an additional hearing that levies those assessments that they collected on the tax bill. She stated that this had been advertised in the paper and that they had sent notices to the property owners. She asked for a motion to open the public hearing.

Consideration of Resolution 2022-07 Imposing Special Assessments and Certifying an Assessment Roll
Ms. Burns stated that they would go ahead and take public comments first. She stated that this public hearing was regarding the imposition of operations and maintenance assessments and certifying the tax bill. She noted that the tax bill was included for review. She stated that this certified the amounts based on the budget that the Board just approved. She asked for any public comments on the hearing for approving the assessment roll. Hearing none, she asked for a motion to close the public hearing.

Ms. Burns stated that this resolution was included in the agenda package for review. She asked if anyone had any comments or changes. Hearing none,

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2022-08
Designation of Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2023
Ms. Burns stated that the schedule that was in the agenda package outlined the third Thursday at 9:00 a.m. She stated that this meeting was currently the third Thursday at 9:30 a.m. She noted that the only changes were that they were trying to group them together based on who was on which Board so that they do not have the same people on the 9:00 a.m. and the 10:00 a.m. She noted that it was the same block of meetings in the same way, they just changed the order a little bit. She asked for a motion to approve if that worked for everyone.

SIXTH ORDER OF BUSINESS	Consideration of Arbitrage Rebate Report
for Series 2019 Bonds
Ms. Burns stated that this was a report that was required by the trust indenture. She noted that the District had to demonstrate that it does not earn more interest than it pays. She referred to page 4 of the rebate report in the agenda which showed the negative arbitrage amount. She asked if anyone had any questions. Hearing none,

SEVENTH ORDER OF BUSINESS	Presentation of Fiscal Year 2021 Audit
Report
Ms. Burns referred to page 28 of the agenda package which showed a report to management, and this was a summarization of the report. This report showed no instances of noncompliance and the District did not meet any of the conditions for financial emergency. She stated that this report was submitted to the state as required. She asked if anyone had any questions. Hearing none,

EIGHTH ORDER OF BUSINESS	Consideration	of	Resolution	2022-09
Designating a Date, Time, and Location for a Landowners’ Meeting and Election
Ms. Burns stated that they could line this up with their regular meeting date on November 17, 2022 at 9:00 a.m. in their current location.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry had nothing to report, the next item followed.

Engineer
Ratification of Stormwater and Wastewater Management Analysis Reports
Ms. Burns stated that the stormwater management report was included in the agenda package for review. She stated that this was submitted to the state by the June 30th deadline. She asked if anyone had any questions. Hearing none,

Field Manager’s Report
Mr. Tindall reviewed the completed amenity items which included a repaired chair lift and added cover, repair to a damaged stall divider in amenity restrooms, monitoring of the facility and maintenance, and replacement of the old life ring line. He reviewed the landscape review and the general maintenance which included monitoring the landscape maintenance, the landscaper got caught up on the ponds after a fleet vandalism issue which caused some delays, a chlorinated drain line extension and erosion repair was completed behind the pool and the area is being monitored and appears to be holding up, and a broken fence post was replaced along old Lucerne Park.
Mr. Tindall reviewed the in-progress items which included some pool furniture repairs that had been scheduled. The report noted that they were coordinating a pickup as soon as possible. This report also included arranging an approved sidewalk after resolving a vendor issue with the concrete supplier.
Mr. Tindall reviewed the upcoming items which included arranging Tract J sod installation as approved with the landscaper with the rainy season in full swing. The report also included that they were gathering a proposal to expand security system memory and to replace the damaged security camera. Ms. Burns reviewed the price and noted that it was in the budget for the security line item for the current year. She asked if there were any questions on the quote. Hearing none,

Mr. Tindall added that they had an increase from the pool vendor, and that they requested a $1,500 monthly increase. Ms. Burns stated that she didn’t think they would find a better price at this point based on what they were seeing because the price of chemicals had increased significantly and this vendor did the contract with the chemicals included. She noted that they were seeing this across the board for all vendors. She stated that they did a good job and that they were responsive.

District Manager’s Report
Approval of Check Register
Ms. Burns asked for any questions on the check register from March 1st through May 31st, she noted that it totaled $49,825.06.

Balance Sheet and Income Statement
Ms. Burns stated that the financials through May 31st were included in the agenda package for review and asked if there were any questions from the Board. There was no action necessary.

Presentation of Number of Registered Voters – 325
Ms. Burns stated that they were required to demonstrate what the number of registered voters as of April 15th was each year and the total was 325. She noted that the threshold that starts turnover to residents for the Board was once the District has been established for six years and has 250 registered voters. She stated that they had hit the 250 threshold, but this District had not been established for six years. She noted that once they hit six years, they would start the transition over to residents.

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

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

TWELFTH ORDER OF BUSINESS	Adjournment

Secretary / Assistant Secretary	Chairman / Vice Chairman

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October 6, 2022 Board of Supervisors
Lucerne Park Community Development District 219 East Livingston Street
Orlando, FL 32801
951 Yamato Road ▪ Suite 280 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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

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

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

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

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

Our fee for these services will not exceed $4,700 for the September 30, 2022 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued.

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

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

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

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

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

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

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

 	

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Summary of Check Register

June 01, 2022 through August 31, 2022

	Fund	Date	Check No.'s		Amount	
General Fund						
		6/2/22	314	$	600.00	
		6/10/22	315-316	$	523.00	
		6/16/22	317-319	$	10,441.27	
		6/21/22	320	$	280.00	
		7/1/22	321-323	$	3,973.44	
		7/25/22	324-330	$	26,698.55	
		8/8/22	331-338	$	7,730.42	
		8/24/22	339-341	$	6,441.50	
		8/25/22	342-348	$	12,005.02	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/02/22 00015	6/01/22 22702	202205 310-51300-32200	*	600.00
AUDIT FYE 09/30/2021
GRAU AND ASSOCIATES	600.00 000314
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/22 00030	5/25/22 7442	202205 330-57200-46700	*	400.00
MTHLY CLEANING SVC-MAY 22
CLEAN STAR SERVICES OF CENTRAL FL	400.00 000315
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/22 00034	6/08/22 2751	202205 310-51300-31500	*	123.00
GENERAL COUNSEL - MAY 22
KE LAW GROUP, PLLC	123.00 000316
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00007	6/01/22 113	202206 310-51300-34000	*	3,004.17
MANAGEMENT FEES - JUN 22
6/01/22 113	202206 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-JUN 22
6/01/22 113	202206 310-51300-35100	*	150.00
INFORMATION TECH - JUN 22
6/01/22 113	202206 310-51300-31300	*	416.67
DISSEMINATION SVCS-JUN 22
6/01/22 113	202206 310-51300-51000	*	.57
OFFICE SUPPLIES
6/01/22 113	202206 310-51300-42000	*	10.07
POSTAGE
6/01/22 114	202206 320-53800-12000	*	1,250.00
FIELD MANAGEMENT - JUN 22
6/01/22 114	202206 320-53800-47000	*	329.52
GEN.MTHLY.MAINT.MATERIALS
GOVERNMENTAL MANAGEMENT SERVICES	5,261.00 000317
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00019	6/01/22 6131	202206 320-53800-46200	*	2,522.50
LANDSCAPE MAINT - JUN 22
6/01/22 6131	202206 320-53800-46200	*	877.92
LANDSCAPE MAINT AMENITY
6/06/22 6167	202206 320-53800-47000	*	153.84
IRRIGATION REPAIRS-6/6/22
PRINCE & SONS INC.	3,554.26 000318
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00032	6/16/22 06162022 202206 300-15500-10000	*	1,626.01
EQUIPMENT LEASE - JUL 22
WHFS, LLC	1,626.01 000319
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/22 00031	6/21/22 53-BID-5 202206 330-57200-54000	*	280.00
POOL PERMIT FY22
FLORIDA DEPARTMENT OF HEALTH	280.00 000320
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/01/22 00020	6/22/22 6171-06- 202206 310-51300-31400	*	450.00
SPECIAL ASSESS BONDS S19
AMTEC	450.00 000321
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/22 00007	5/31/22 116	202204 320-53800-47000	*	720.00
GEN.MAINTENANCE - APR 22
5/31/22 117	202205 330-57200-46000	*	2,763.44
GEN.MAINTENANCE - MAY 22
GOVERNMENTAL MANAGEMENT SERVICES	3,483.44 000322
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/01/22 00040	6/18/22 48754560 202206 330-57200-48100	*	40.00
PEST PREVENTION 6/18/22
MASSEY SERVICES INC.	40.00 000323
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/25/22 00007	7/01/22 118	202207 310-51300-34000	*	3,004.17
MANAGEMENT FEES - JUL 22
7/01/22 118	202207 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-JUL 22
7/01/22 118	202207 310-51300-35100	*	150.00
INFORMATION TECH - JUL 22
7/01/22 118	202207 310-51300-31300	*	416.67
DISSEMINATION SVCS-JUL 22
7/01/22 118	202207 310-51300-51000	*	.63
OFFICE SUPPLIES
7/01/22 118	202207 310-51300-42000	*	11.13
POSTAGE
7/01/22 119	202207 320-53800-12000	*	1,250.00
FIELD MANAGEMENT - JUL 22
7/01/22 119	202207 320-53800-47000	*	2,489.23
GEN MTHLY MAINT MATERIALS
GOVERNMENTAL MANAGEMENT SERVICES	7,421.83 000324
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/25/22 00034	7/06/22 3070	202206 310-51300-31500	*	806.00
GENERAL COUNSEL - JUN 22
KE LAW GROUP, PLLC	806.00 000325
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/25/22 00038	6/30/22 00046955 202206 310-51300-48000	*	2,072.72
NOT MTG FY23 BUDGET ADOPT
CA FLORIDA HOLDINGS, LLC	2,072.72 000326
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/25/22 00023	7/14/22 07142022 202207 300-20700-10000	*	9,154.61
TRANSFER OF TAX RCPT S19
LUCERNE PARK CDD / US BANK	9,154.61 000327
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/25/22 00027	5/01/22 16111	202205 330-57200-46300	*	950.00
POOL MAINTENANCE - MAY 22
LUCP LUC PARK CDD	ZYAN
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/01/22 16565	202207 330-57200-46300	*	950.00
POOL MAINTENANCE - JUL 22
RESORT POOL SERVICES DBA	1,900.00 000328
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/25/22 00022	6/24/22 6567410	202206 310-51300-32300	*	619.56
TRUSTEE FEE FY22
6/24/22 6567410	202206 300-15500-10000	*	3,097.82
TRUSTEE FEE FY23
U.S. BANK	3,717.38 000329
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/25/22 00032	7/21/22 07212022 202207 300-15500-10000	*	1,626.01
EQUIPMENT LEASE-AUGUST 22
WHFS, LLC	1,626.01 000330
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/22 00001	7/21/22 AC072120 202207 310-51300-11000	*	200.00
SUPERVISOR FEES 07/21/22
ALBERT CASSIDY	200.00 000331
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/22 00039	7/21/22 BH072120 202207 310-51300-11000	*	200.00
SUPERVISOR FEES 07/21/22
BOBBIE HENLEY	200.00 000332
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/22 00030	6/29/22 7628	202206 330-57200-46700	*	400.00
MTHLY CLEANING SVC-JUN 22
7/25/22 7794	202207 330-57200-46700	*	400.00
MTHLY CLEANING SVC-JUL 22
CLEAN STAR SERVICES OF CENTRAL FL	800.00 000333
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/22 00042	4/15/22 2105267	202203 310-51300-31100	*	365.00
ENGINEER SERVICES-MAR 22
7/15/22 2147531	202206 310-51300-31100	*	1,025.00
STORMWATER NEEDS ANALYSIS
DEWBERRY ENGINEERS INC.	1,390.00 000334
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/22 00040	7/25/22 49095742 202207 330-57200-48100	*	40.00
PEST PREVENTION - JUL 22
MASSEY SERVICES INC.	40.00 000335
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/22 00010	7/21/22 MC072120 202207 310-51300-11000	*	200.00
SUPERVISOR FEES 07/21/22
MATTHEW CASSIDY	200.00 000336
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/22 00019	7/01/22 6330	202207 320-53800-46200	*	2,522.50
LANDSCAPE MAINT - JUL 22
7/01/22 6330	202207 320-53800-46200	*	877.92
LANDSCAPE MAINT AMENITY
PRINCE & SONS INC.	3,400.42 000337
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/08/22 00027	8/01/22 16810	202208 330-57200-46300	*	1,500.00
POOL MAINTENANCE - AUG 22
RESORT POOL SERVICES DBA	1,500.00 000338
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
122	202208 310-51300-34000	*	3,004.17
MANAGEMENT FEES - AUG 22
122	202208 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-AUG 22
122	202208 310-51300-35200	*	100.00-
WEBSITE MANAGEMENT-AUG 22
122	202208 310-51300-35100	*	150.00
INFORMATION TECH - AUG 22
122	202208 310-51300-31300	*	416.67
DISSEMINATION SVCS-AUG 22
122	202208 310-51300-51000	*	2.83
OFFICE SUPPLIES 122
POSTAGE 122
COPIES 123
FIELD MANAGEMENT - AUG 22
GOVERNMENTAL MANAGEMENT SERVICES	4,836.67 000339
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/22 00034	8/11/22 3651	202207 310-51300-31500	*	1,236.00
GENERAL COUNSEL - JUL 22
KE LAW GROUP, PLLC	1,236.00 000340
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/22 00038	7/31/22 00047703 202207 310-51300-48000	*	368.83
NOT.MTG.FY23 BUDGET ADOPT
CA FLORIDA HOLDINGS, LLC	368.83 000341
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/25/22 00044	8/04/22 GMS08024 202208 320-53800-49000	*	1,148.40 PROXIMITY CARDS 16-25PK
CURRENT DEMANDS ELECTRICAL &	1,148.40 000342
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/25/22 00042	8/26/22 2161617	202207 310-51300-31100	*	110.00
ENGINEER SERVICES-JUL 22
8/26/22 2161618	202207 310-51300-31100	*	285.00
STORMWATER NEEDS ANALYSIS
DEWBERRY ENGINEERS INC.	395.00 000343
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/25/22 00045	8/17/22 3741	202208 330-57200-46000	*	505.00
RE-SLING LOUNGES & CHAIRS
FLORIDA PATIO FURNITURE	505.00 000344
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/25/22 00007	6/30/22 125	202206 330-57200-46000	*	240.19
INSTL GEAR TO POOL CHAIR
GOVERNMENTAL MANAGEMENT SERVICES	240.19 000345
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/25/22 00040	8/20/22 49549030 202208 330-57200-48100	*	40.00
PEST PREVENTION - AUG 22
MASSEY SERVICES INC.	40.00 000346
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/25/22 00019	8/01/22 6522	202208 320-53800-46200	*	2,522.50
LANDSCAPE MAINT - AUG 22
8/01/22 6522	202208 320-53800-46200	*	877.92
LANDSCAPE MAINT AMENITY
8/17/22 6676	202208 320-53800-49000	*	4,650.00
INSTALL BAHIA SOD
PRINCE & SONS INC.	8,050.42 000347
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/25/22 00032	8/25/22 08252022 202208 300-15500-10000	*	1,626.01
EQUIPMENT LEASE - SEP 22
WHFS, LLC	1,626.01 000348
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	68,693.20
TOTAL FOR REGISTER	68,693.20

LUCP LUC PARK CDD	ZYAN

!!"#$%& "

Lucerne Park
Community Development District

Unaudited Financial Reporting
August 31, 2022

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2019	

5	
	Capital Projects Fund Series 2019	

6	
	Capital Reserve Fund	

7-8	
	Month to Month	

9	
	Long Term Debt Report	

10	
	Assessment Receipt Schedule	
Combined Balance Sheet August 31, 2022

Assets:
Cash:
Operating Account	

$	

188,233	

$	

-	

$	

552	

$	

188,784	
Investments:									
Series 2019 Reserve	
$	-	
$	210,022	
$	-	$	210,022						
Revenue	$	-	$	174,173	$	-	$	174,173						
Prepayment	$	-	$	1,912	$	-	$	1,912						
Prepaid Expenses	$	4,724	$	-	$	-	$	4,724						
Total Assets	$	192,956	$	386,107	$	552	$	579,615						

Liabilities:									
Accounts Payable	$	1,663	$	-	$	-	$	1,663						
Total Liabilites	$	1,663	$	-	$	-	$	1,663						

Fund Balance:
Nonspendable:
Deposits and Prepaid Items	$	4,724	

$	

-	$	

-	$	4,724						
Restricted for:
Debt Service 2019	
$	
-	$	386,107	$	-	$	386,107							
Capital Projects - Series 2019	$	-	$	-	$	552	$	552							
Unassigned	$	186,570	$	-	$	-	$	186,570					
Total Fund Balances	$	191,294	$	386,107	$	552	$	577,953					
									
Total Liabilities & Fund Balance	$	192,956	$	386,107	$	552	$	579,615					

Adopted	Prorated Budget	Actual		
Budget	Thru 08/31/22	Thru 08/31/22	Variance	

Revenues:					
Assessments	$	343,614	$	343,614	$	344,493	$	879	
Total Revenues	$	343,614	$	343,614	$	344,493	$	879	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	11,000	$	3,000	$	8,000	
Engineering	$	20,000	$	18,333	$	1,840	$	16,493	
Attorney	$	25,000	$	22,917	$	7,710	$	15,207	
Annual Audit	$	4,600	$	4,600	$	4,600	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	450	$	450	$	450	$	-	
Dissemination	$	5,000	$	4,583	$	4,583	$	(0)	
Trustee Fees	$	3,550	$	3,550	$	3,408	$	142	
Management Fees	$	36,050	$	33,046	$	33,046	$	(0)	
Information Technology	$	1,800	$	1,650	$	1,650	$	-	
Website Administration	$	1,200	$	1,100	$	1,000	$	100	
Telephone	$	250	$	229	$	-	$	229	
Postage & Delivery	$	450	$	413	$	170	$	242	
Insurance	$	5,919	$	5,919	$	5,570	$	349	
Printing & Binding	$	800	$	733	$	10	$	724	
Legal Advertising	$	10,000	$	9,167	$	3,146	$	6,021	
Other Current Charges	$	2,800	$	2,567	$	401	$	2,165	
Office Supplies	$	350	$	321	$	16	$	305	
Travel Per Diem	$	550	$	504	$	-	$	504	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative	$	135,944	$	126,257	$	75,775	$	50,482	

Adopted	Prorated Budget	Actual		
Budget	Thru 08/31/22	Thru 08/31/22	Variance	

Operations & Maintenance					
Field Services
Property Insurance	
$	12,000	
$	12,000	
$	8,415	
$	3,585	
Field Management	$	15,000	$	13,750	$	13,750	$	-	
Landscape Maintenance	$	40,500	$	37,125	$	37,405	$	(280)	
Landscape Replacement	$	7,500	$	6,875	$	-	$	6,875	
Streetlights	$	20,000	$	18,333	$	27,226	$	(8,893)	
Electric	$	8,000	$	7,333	$	477	$	6,857	
Water & Sewer	$	12,000	$	11,000	$	2,059	$	8,941	
Sidewalk & Asphalt Maintenance	$	500	$	458	$	-	$	458	
Irrigation Repairs	$	2,500	$	2,292	$	-	$	2,292	
General Repairs & Maintenance	$	5,000	$	4,583	$	5,797	$	(1,213)	
Contingency	$	2,500	$	2,292	$	6,784	$	(4,492)	
Subtotal Field Expenditures	$	125,500	$	116,042	$	101,913	$	14,129	

Amenity Expenditures
Amenity - Insurance	

$	2,966	

$	2,966	

$	-	

$	2,966	
Amenity - Electric	$	14,400	$	13,200	$	5,011	$	8,189	
Amenity - Water	$	3,500	$	3,500	$	4,358	$	(858)	
Playground Lease	$	16,750	$	15,354	$	17,886	$	(2,532)	
Internet	$	3,000	$	2,750	$	1,333	$	1,417	
Pest Control	$	720	$	660	$	440	$	220	
Janitorial Service	$	4,800	$	4,400	$	4,625	$	(225)	
Security Services	$	7,500	$	6,875	$	910	$	5,965	
Pool Maintenance	$	11,500	$	10,542	$	10,050	$	492	
Amenity Repairs & Maintenance	$	5,000	$	4,583	$	4,501	$	83	
Pool Permit	$	-	$	280	$	280	$	-	
Contingency	$	2,034	$	1,865	$	-	$	1,865	
Subtotal Amenity Expenditures	$	72,170	$	66,975	$	49,393	$	17,581	
					
Total Expenditures	$	333,614	$	309,273	$	227,081	$	82,192	
					
Excess (Deficiency) of Revenues over Expenditures	$	10,000		$	117,412		

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserves	$	(10,000)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(10,000)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	117,412		
					
Fund Balance - Beginning	$	-		$	73,881		
					
Fund Balance - Ending	$	-		$	191,294		

Revenues:					
Assessments	$	419,524	$	419,524	$	420,594	$	1,071	
Interest	$	-	$	-	$	708	$	708	
Total Revenues	$	419,524	$	419,524	$	421,302	$	1,779	

Expenditures:					
Interest - 11/1	$	151,637	$	151,637	$	151,637	$	-	
Principal - 5/1	$	115,000	$	115,000	$	115,000	$	-	
Interest - 5/1	$	151,637	$	151,637	$	151,637	$	-	
Total Expenditures	$	418,274	$	418,274	$	418,274	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,250		$	3,029		
					
Net Change in Fund Balance	$	1,250.14		$	3,029		
					
Fund Balance - Beginning	$	169,959		$	383,078		
					
Fund Balance - Ending	$	171,209		$	386,107		

Revenues

Interest	

$	

-	$	

-	$	-	

$	-	
Total Revenues	$	-	$	-	$	-	$	-	

Expenditures:

Contingency	

$	

-	$	

-	$	394	

$	(394)	
Total Expenditures	$	-	$	-	$	394	$	(394)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(394)		
					
Fund Balance - Beginning	$	-	$	946		
					
Fund Balance - Ending	$	-	$	552		
Lucerne Park
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 08/31/22	Thru 08/31/22	Variance	

Expenditures:

Capital Outlay	

$	-	

$	

-	$	

-	$	

-									
Total Expenditures	$	-	$	-	$	-	$	-									
														
Excess (Deficiency) of Revenues over Expenditures	$	-		$	-										

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	10,000	

$	

-	$	

-	$	

-									
Total Other Financing Sources (Uses)	$	10,000	$	-	$	-	$	-									
														
Net Change in Fund Balance	$	10,000		$	-										
														
Fund Balance - Beginning	$	10,000		$	-										
														
Fund Balance - Ending	$	20,000		$	-										
	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Revenues:														
Assessments	$	-	$	5,023  $	326,844	$	1,015	$	1,005  $	3,108  $	2,093	$	3,234  $	1,078  $	1,094	$	-	$	-  $	344,493	
Total Revenues	$	-	$	5,023  $	326,844	$	1,015	$	1,005  $	3,108	$	2,093	$	3,234  $	1,078	$	1,094	$	-	$	-	$  344,493					

Expenditures:														
General & Administrative:														
Supervisor Fees	$	-	$	800  $	-	$	-	$	-  $	800	$	800	$	-  $	-	$	600	$	-	$	-  $	3,000					
Engineering	$	-	$	-  $	-	$	-	$	-  $	420	$	-	$	-  $	1,025	$	395	$	-	$	-  $	1,840					
Attorney	$	59	$	840  $	447	$	336	$	206  $	2,067	$	1,169	$	123  $	806	$	1,236	$	422	$	-  $	7,710					
Annual Audit	$	-	$	-  $	-	$	-	$	-  $	-	$	-	$	4,600  $	-	$	-	$	-	$	-  $	4,600					
Assessment Administration	$	5,000	$	-  $	-	$	-	$	-  $	-	$	-	$	-  $	-	$	-	$	-	$	-  $	5,000					
Arbitrage	$	-	$	-  $	-	$	-	$	-  $	-	$	-	$	-  $	450	$	-	$	-	$	-  $	450					
Dissemination	$	417	$	417  $	417	$	417	$	417  $	417	$	417	$	417  $	417	$	417	$	417	$	-  $	4,583					
Trustee Fees	$	2,788	$	-  $	-	$	-	$	-  $	-	$	-	$	-  $	620	$	-	$	-	$	-  $	3,408					
Management Fees	$	3,004	$	3,004  $	3,004	$	3,004	$	3,004  $	3,004	$	3,004	$	3,004  $	3,004	$	3,004	$	3,004	$	-  $	33,046					
Information Technology	$	150	$	150  $	150	$	150	$	150  $	150	$	150	$	150  $	150	$	150	$	150	$	-  $	1,650					
Website Administration	$	100	$	100  $	100	$	100	$	100  $	100	$	100	$	100  $	100	$	100	$	-	$	-  $	1,000					
Telephone	$	-	$	-  $	-	$	-	$	-  $	-	$	-	$	-  $	-	$	-	$	-	$	-  $	-					
Postage & Delivery	$	15	$	11  $	2	$	29	$	18  $	26	$	7	$	29  $	10	$	11	$	13	$	-  $	170					
Insurance	$	5,570	$	-  $	-	$	-	$	-  $	-	$	-	$	-  $	-	$	-	$	-	$	-  $	5,570					
Printing & Binding	$	-	$	-  $	7	$	-	$	-  $	-	$	3	$	-  $	-	$	-	$	0	$	-  $	10					
Legal Advertising	$	335	$	-  $	-	$	-	$	-  $	-	$	-	$	-  $	2,073	$	738	$	-	$	-  $	3,146					
Other Current Charges	$	46	$	30  $	38	$	41	$	39  $	31	$	39	$	44  $	17	$	39	$	38	$	-  $	401					
Office Supplies	$	1	$	1  $	3	$	0	$	1  $	1	$	3	$	3  $	1	$	1	$	3	$	-  $	16					
Travel Per Diem	$	-	$	-  $	-	$	-	$	-  $	-	$	-	$	-  $	-	$	-	$	-	$	-  $	-					
Dues, Licenses & Subscriptions	$	175	$	-  $	-	$	-	$	-  $	-	$	-	$	-  $	-	$	-	$	-	$	-  $	175					
Subtotal General & Administrative	$	17,660	$	5,353  $	4,166	$	4,077	$	3,934  $	7,015	$	5,691	$	8,470  $	8,671	$	6,690	$	4,047	$	-  $	75,775					

Operations & Maintenance

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

$	8,415  $
$	1,250  $
$	3,400  $
$	-  $
$	2,136  $
$	55  $
$	80  $
$	-  $
$	-  $
$	520  $
$	-  $

-  $
1,250  $
3,400  $
-  $
2,136  $
55  $
96  $
-  $
-  $
-  $
52  $

-  $
1,250  $
3,400  $
-  $
2,136  $
55  $
70  $
-  $
-  $
-  $
-  $

-  $
1,250  $
3,400  $
-  $
2,136  $
51  $
102  $
-  $
-  $
342  $
-  $

-  $
1,250  $
3,400  $
-  $
2,660  $
36  $
97  $
-  $
-  $
273  $
-  $

-  $
1,250  $
3,400  $
-  $
2,660  $
-  $
92  $
-  $
-  $
931  $
934  $

-  $
1,250  $
6,801  $
-  $
2,660  $
2  $
86  $
-  $
-  $
720  $
-  $

-  $
1,250  $
-  $
-  $
2,675  $
37  $
87  $
-  $
-  $
38  $
-  $

-  $
1,250  $
3,400  $
-  $
2,675  $
49  $
66  $
-  $
-  $
483  $
-  $

-  $
1,250  $
3,400  $
-  $
2,675  $
65  $
644  $
-  $
-  $
2,489  $
-  $

-  $
1,250  $
3,400  $
-  $
2,675  $
70  $
641  $
-  $
-  $
-  $
5,798  $

-  $	8,415
-  $	13,750
-  $	37,405
-  $	-
-  $	27,226
-  $	477
-  $	2,059
-  $	-
-  $	-
-  $	5,797
-  $	6,784

Amenity Expenditures Amenity - Insurance Amenity - Electric Amenity - Water Playground Lease
Internet Pest Control
Janitorial Service Security Services Pool Maintenance
Amenity Repairs & Maintenance Pool Permit
Contingency

$	-  $
$	529  $
$	730  $
$	1,626  $
$	101  $
$	40  $
$	400  $
$	-  $
$	950  $
$	-  $
$	-  $
$	-  $

-  $
524  $
850  $
1,626  $
101  $
40  $
400  $
-  $
950  $
-  $
-  $
-  $

-  $
526  $
628  $
1,626  $
207  $
40  $
400  $
-  $
950  $
-  $
-  $
-  $

-  $
556  $
726  $
1,626  $
101  $
40  $
400  $
400  $
950  $
320  $
-  $
-  $

-  $
640  $
667  $
1,626  $
101  $
40  $
625  $
510  $
950  $
-  $
280  $
-  $

-  $
546  $
430  $
1,626  $
101  $
40  $
400  $
-  $
950  $
-  $
-  $
-  $

-  $
402  $
329  $
1,626  $
101  $
80  $
400  $
-  $
950  $
-  $
-  $
-  $

-  $
343  $
-  $
1,626  $
101  $
-  $
400  $
-  $
950  $
2,963  $
-  $
-  $

-  $
304  $
-  $
1,626  $
141  $
40  $
400  $
-  $
-  $
240  $
-  $
-  $

-  $
309  $
-  $
1,626  $
141  $
40  $
400  $
-  $
950  $
472  $
-  $
-  $

-  $
330  $
-  $
1,626  $
141  $
40  $
400  $
-  $
1,500  $
505  $
-  $
-  $

-  $	-
-  $	5,011
-  $	4,358
-  $	17,886
-  $	1,333
-  $	440
-  $	4,625
-  $	910
-  $	10,050
-  $	4,501
-  $	280
-  $	-

Other Financing Sources/Uses:

Transfer In/(Out) - Capital Reserves

$	-  $	-  $

-  $	-  $	-  $	-  $

-  $	-  $	-  $

-  $	-  $

-  $	-

Lucerne Park
Community Development District Long Term Debt Summary

SERIES 2019, SPECIAL ASSESSMENT REVENUE BONDS		
INTEREST RATES:	3.80%, 4.00%, 4.625%, 4.75%		
MATURITY DATE:	5/1/2050		
RESERVE FUND DEFINITION	50% of MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$210,022		
RESERVE FUND BALANCE	$210,022		
BONDS OUTSTANDING - 05/16/2019	$6,730,000		
LESS: SPECIAL CALL - 11/01/20	($35,000)		
LESS: SPECIAL CALL - 02/01/21	($10,000)		
LESS: PRINCIPAL PAYMENT - 05/01/21	($110,000)		
LESS: PRINCIPAL PAYMENT - 05/01/22	($115,000)		
CURRENT BONDS OUTSTANDING	$6,460,000	
Lucerne Park
Community Development District Special Assessment Receipts Fiscal Year 2022

ON ROLL ASSESSMENTS

Date	
Distribution	
Gross Amount	
Commissions	
Discount/Penalty	
Interest	
Net Receipts	
O&M Portion	Series 2019 Debt Service	
Total	

11/19/21	
11/01/21-11/07/21	
$4,743.24	
($91.07)	
($189.72)	
$0.00	
$4,462.45	
$2,009.29	
$2,453.16	
$4,462.45	
11/30/21	11/08/21-11/14/21	$7,114.86	($136.61)	($284.58)	$0.00	$6,693.67	$3,013.93	$3,679.74	$6,693.67	
12/14/21	11/15/21-11/23/21	$23,716.20	($455.35)	($948.62)	$0.00	$22,312.23	$10,046.44	$12,265.79	$22,312.23	
12/17/21	11/24/21-11/30/21	$557,330.70	($10,700.76)	($22,292.59)	$0.00	$524,337.35	$236,091.31	$288,246.04	$524,337.35	
12/27/21	1% Fee Adj	($8,205.81)	$0.00	$0.00	$0.00	($8,205.81)	($3,694.80)	($4,511.01)	($8,205.81)	
12/31/21	12/01/21-12/15/21	$199,216.08	($3,825.43)	($7,944.52)	$0.00	$187,446.13	$84,400.63	$103,045.50	$187,446.13	
01/18/22	12/16/21-12/31/21	$2,371.62	($46.01)	($71.15)	$0.00	$2,254.46	$1,015.11	$1,239.35	$2,254.46	
02/18/22	01/01/22-01/31/22	$2,371.62	($45.54)	($94.86)	$0.00	$2,231.22	$1,004.64	$1,226.58	$2,231.22	
03/18/22	02/01/22-02/28/22	$7,114.86	($140.87)	($71.16)	$0.00	$6,902.83	$3,108.11	$3,794.72	$6,902.83	
04/19/22	03/01/22-03/31/22	$4,743.24	($94.86)	$0.00	$0.00	$4,648.38	$2,093.01	$2,555.37	$4,648.38	
05/17/22	04/01/22-04/30/22	$7,328.32	($146.57)	$0.00	$0.00	$7,181.75	$3,233.70	$3,948.05	$7,181.75	
06/14/22	05/01/22-05/31/22	$2,442.77	($48.86)	$0.00	$0.00	$2,393.91	$1,077.90	$1,316.01	$2,393.91	
07/01/22	06/01/22-06/30/22	$2,478.34	($49.57)	$0.00	$0.00	$2,428.77	$1,093.59	$1,335.18	$2,428.77	
	TOTAL	$	812,766.04	$	(15,781.50)	$	(31,897.20)	$	-	$	765,087.34	$  344,492.86	$	420,594.48	$	765,087.34	

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