Lucerne Park
Community Development District Agenda
February 15, 2024

Agenda

Lucerne Park
Community Development District

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

February 8, 2024

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, February 15, 2024 at 9:30 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/86947172339
Call-In Information: 1-646-931-3860
Meeting ID: 869 4717 2339

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the November 16, 2023 Board of Supervisors Meeting
Consideration of Resolution 2024-01 Authorizing the Opening of State Board of Administration (SBA) Account
Consideration of Resolution 2024-02 Setting a Public Hearing for Easement Variance Policies
Consideration of Resolution 2024-03 Relating to the General Election Seats & Qualifying Period Notice and Procedure
Consideration of License Agreements for Holiday Events and Holiday Lighting
Consideration of Contract Agreement with Polk County Property Appraiser
Ratification of Data Sharing & Usage Agreement with Polk County Property Appraiser
Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests
Adjournment

Minutes

MINUTES OF MEETING LUCERNE PARK
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Lucerne Park Community Development District was held on Thursday, November 16, 2023 at 9:30 a.m. at the Holiday Inn, Winter-Haven, 200 Cypress Gardens, Blvd., Winter Haven, Florida.

Present for the Audit Committee were:

Bobbie Henley Jessica Kowalski Emily Cassidy Kristin Cassidy Justin Brock

Also present were:

Tricia Adams	District Manager, GMS
Meredith Hammock	District Counsel, KVW Law
Savannah Hancock	District Counsel, KVW Law
Rey Malave by Zoom	District Engineer
Marshall Tindall	Field Services, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order at 9:30 a.m. There were four members of the Audit Committee present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams reviewed the public comment period guidelines. She asked if there were any public comments regarding the audit. There were no public comments.
*Supervisor Justin Brock joined the meeting at this time.

November 16, 2023	Lucerne Park CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of October 19, 2023
Audit Committee Meeting
Ms. Adams stated a draft of the Audit Committee meeting minutes were on page six of the electronic agenda. These minutes were reviewed by District management staff as well as by District Counsel. There being no comments or corrections from Board members, the Audit Committee meeting minutes of October 19, 2023 were approved.

On MOTION by Ms. Kowalski, seconded by Ms. Kristin Cassidy, with all in favor, the Minutes of October 19, 2023 Audit Committee Meeting, was approved.

FOURTH ORDER OF BUSINESS	Review of Proposals and Tally of Audit
Committee Members Rankings
Grau & Associates
Ms. Adams stated that Grau & Associates received 20 points for ability of personnel, 20 points for proposer’s experience, 20 points for understanding of scope of work, and 20 points for ability to furnish the required services. With Grau & Associates being the low bid, they received the whole 20 points for price. The total points received for Grau & Associates was 100 points. Grau & Associates is ranked #1.

DiBartolomeo, McBee, Hartley, & Barnes
Ms. Adams stated that DiBartolomeo, McBee, Hartley, & Barnes received 20 points for ability of personnel, 20 points for proposer’s experience, 20 points for understanding of scope of work, 20 points for ability to furnish the required services, and 19 points for price. The total points received for DiBartolomeo, McBee, Hartley, & Barnes was 99 points. DiBartolomeo, McBee, Hartley, & Barnes is ranked #2.

On MOTION by Ms. Kowalski, seconded by Ms. Henley, with all in favor, the Proposals and Tally of Audit Committee Members Rankings Resulting in Grau & Associates being Ranked #1, was approved.

November 16, 2023	Lucerne Park CDD

FIFTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Henley, seconded by Ms. Kowalski, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

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, November 16, 2023 at 9:30 a.m. at the Holiday Inn, Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida and via Zoom.

Present and constituting a quorum:

Bobbie Henley	Chairperson
Jessica Kowalski	Vice Chair
Emily Cassidy	Assistant Secretary
Kristin Cassidy	Assistant Secretary
Justin Brock	Assistant Secretary

Also present were:

Tricia Adams	District Manager, GMS
Meredith Hammock	District Counsel, KVW Law
Savannah Hancock	District Counsel, KVW Law
Rey Malave by Zoom	District Engineer
Marshall Tindall	Field Services, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order at 9:30 a.m. There were five Board members present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Adams reviewed the public comment period guidelines. She asked if anyone would like to make a comment to the Board.
Rolando Lopez (901 Cambridge Drive) commented that he would like some clarity on the process of submitting a request with the CDD Board to put some decorations up for the holidays. Ms. Adams explained that they do have a process where they provide a license agreement with the Homeowners Association or other entity to install holiday decorations on CDD property. She gave

November 16, 2023	Lucerne Park CDD

options for the Board to address this item now or address it under the staff reports. It was decided to address this item under the staff reports.

THIRD ORDER OF BUSINESS	Approval of Minutes of the October 19,
2023 Board of Supervisors Meeting
Ms. Adams presented the October 19, 2023 Board of Supervisors meeting minutes and asked if there were any comments or corrections to those minutes. She noted they had been reviewed by District counsel and District management.

On MOTION by Ms. Kowalski, seconded by Ms. Kristin Cassidy, with all in favor, the Minutes of the October 19, 2023 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Acceptance  of  Ranking  of  the  Audit
Committee and Authorizing Staff to Send a Notice of Intent to Award
Ms. Adams stated the District has the ability to enter into a five-year agreement for audit services. They requested pricing for five years. She noted that earlier today, they had the Audit Committee meet. As a result of their meeting and ranking of proposals, they ranked Grau & Associates as #1 and DiBartolomeo, McBee, Hartley, & Barnes as #2.

On MOTION by Ms. Henley, seconded by Ms. Kowalski, with all in favor, Accepting the Ranking of the Audit Committee and Authorizing Staff to Send a Notice of Intent to Award, was approved.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hammock stated they typically recommend a license agreement with the HOA that authorizes them to install holiday decorations. The District doesn’t provide any financial contribution towards that, but it is authorization for the HOA to go ahead and install those decorations. She explained that it was a very straightforward letter that is drafted by them and sent by their management company that authorizes the installation. She noted that if the Board was comfortable proceeding with that for this District, she would be happy to take direction and work with Ms. Adams to get that finalized.

November 16, 2023	Lucerne Park CDD

The question was asked, if there was cost of electricity, was it absorbed by the District. Ms. Adams responded that it was absorbed by the District. She explained that typically if they have a license agreement with the Homeowners Association, their field management team will go out in advance of the holiday season and inspect the electrical outlets, make sure there is electrical supply and make sure everything is working. She asked if there was electrical supply at the community entrance at this time. Mr. Tindall responded that there were lights there, but he didn’t think their outlet was currently installed. Price for outlets was discussed briefly. Ms. Adams explained that they could just take direction from the Board for the outlets because it’s such a minor maintenance expense within the adopted operating budget.

On MOTION by Ms. Henley, seconded by Ms. Kowalski, with all in favor, A License Agreement to Install Holiday Lighting with the Homeowners Association, was approved.

Ms. Hammock reminded the Board of the ethics training requirement that will start in January. She noted their modules were not up and ready just yet, but as soon as they were she would let the Board know.

Engineer
Mr. Malave had nothing to report to the Board.
*Mr. Malave left the meeting at this time.

Field Managers Report
Ms. Adams stated the Field report was included in the agenda package on page 66. Mr. Tindall noted that the facilities were well maintained, and the landscaping looked good. The chair lift was repaired. The chairs were cleaned for the fall season. The amenity looked good this week. He pointed out that there were some complaints with some trash, but it was a transitional issue between landscaper and janitor, and it should be emptied consistently now as approved at the previous meeting. He explained that there was a note last time about some vegetation growing up along the fence. He further explained that the vegetation on the fence was mowed as close as it could be. He discussed it with the landscaper, and they will be trying to bush hog it. The low area dry pond at the end of Cambridge was mowed after water levels went down. The dry weather

November 16, 2023	Lucerne Park CDD

pattern has unirrigated Bahia grasses stressed in places. It was noted that the grass was hardy and bounces back once rainy weather patterns resume. Concluding his report review, he discussed an upcoming item, the sidewalks. It was noted that the annual sidewalk reviews were planned for the off season.

District Manager’s Report
Approval of Check Register
Ms. Adams noted in the agenda packet was a summary of the check register from October 6, 2023 to November 2, 2023 for a total of $27,225.43.

On MOTION by Ms. Kowalski seconded by Ms. Kristin Cassidy, with all in favor, the Check Register Totaling $27,225.43, was approved.

Balance Sheet and Income Statement
Ms. Adams noted the unaudited financials were through September. She reviewed the line items and noted the District was fully collected.

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

SEVENTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
Ms. Adams stated this was for Supervisor requests or audience comments. Hearing no comments or requests, the next item followed.

EIGHTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Kowalski, seconded by Ms. Henley, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section IV

RESOLUTION 2024-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING THE DISTRICT MANAGER TO ESTABLISH AN ACCOUNT WITH THE STATE BOARD OF ADMINISTRATION; APPOINTING THE DISTRICT MANAGER AS ITS LEGAL REPRESENTATIVE WITH RESPECT TO SAID ACCOUNT AND PROVIDING FOR THE DURATION OF SAID AUTHORIZATION.

WHEREAS, the Lucerne Park Community Development District (the “District”) is a local unit of special purpose government created and existing under Chapter 190, Florida Statutes, and situated within Polk County, Florida; and

WHEREAS, the District finds that from time to time it has funds on hand in excess of current needs; and

WHEREAS, it is in the best interest of the District and its landowners that said excess funds be invested to return the highest yield consistent with proper safeguards and the District’s currently-adopted policies regarding the deposit of public funds.

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

SECTION 1. That the District Manager, Governmental Management Services – Central Florida, LLC, and its designee, as legal representative(s) of the District are hereby authorized to act as the administrator(s) for funds held at the State Board of Administration.

SECTION 2. The District Manager and/or its designee shall have the authority to establish an account(s) on behalf of the District with the State Board of Administration, withdraw funds from or transmit funds to said account(s) at the State Board of Administration, establish funds transfer instructions, name designee(s), and initiate changes to this information via the Investment Pool Input Document.

SECTION 3. That this authorization shall be continuing in nature until revoked by the District or until a new legal representative is appointed.

PASSED AND ADOPTED this 15th day of February, 2024.

ATTEST:	LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Section V

RESOLUTION 2024-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT TO DESIGNATE THE DATE, TIME AND PLACE FOR A PUBLIC HEARING AND AUTHORIZATION TO PUBLISH NOTICE OF SUCH HEARING FOR THE PURPOSE OF ADOPTING RULES AND FEES OF THE DISTRICT AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Lucerne Park Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes (“Act”), for the purpose of owning, operating, maintaining, and providing certain public infrastructure improvements; and

WHEREAS, by virtue of certain plats and other legal instruments, the District holds certain easement rights, and additional easements may in the future be dedicated to the District (together, “District Easements”); and

Whereas, construction of unauthorized improvements within District Easements may interfere with the proper operation and maintenance of the District’s improvements; and

WHEREAS, the Board of Supervisors of the District (“Board”) is authorized by the Act to adopt rules, orders, rates, fees and charges pursuant to Chapter 120, Florida Statutes.

WHEREAS, the Board finds that it is in the best interests of the District and necessary for the efficient operation of the District to set a public hearing to consider adoption of a policy and application fee for the installation of improvements within District Easements, attached hereto as Exhibit A and incorporated herein by this reference (“Easement Variance Policy”).

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

SECTION 1. The Board intends to adopt its proposed Easement Variance Policy, attached hereto as Exhibit A, which includes an application fee. The District will hold a public hearing on such Easement Variance Policy at a meeting of the Board to be held on April 18, 2024, at 9:30
a.m. at the Holiday Inn Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

SECTION 2. The District Secretary is directed to publish notice of the hearing in accordance with Section 120.54, Florida Statutes.

SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED this 15th day of February 2024.

ATTEST:	LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT

Secretary	Chairperson, Board of Supervisors

Exhibit A:	Proposed Easement Variance Policy

EXHIBIT A
Proposed Easement Variance Policy

LUCERNE PARK COMMUNITY DEVELOPMENT
DISTRICT Easement Variance Policy
Effective: 	

Scope. This policy applies to requests to construct/install improvements within easements held by the Lucerne Park Community Development District (“District”). No improvements, including fences, pavers, landscaping, etc., may be constructed or installed within District easements without approval from the District. This policy is intended to prevent damage which may be caused by unauthorized obstruction of District easements.
Request Procedures. Individuals who wish to construct or install improvements within a District easement must (a) submit an application form to the District Manager or his or her designee, and (b) pay a $75 fee to offset the costs of processing the request. The application must be signed by the owner(s) of the property. Please note that in swale areas, any approved fence must be constructed in a manner which does not impede the flow of water. An example of permissible and impermissible fences in swale areas is attached as Exhibit A. Please also note that fences and other improvements may not be permissible in certain easement areas due to underground improvements, access and maintenance requirements, or other factors in the District’s discretion.
Approval. If approved, the owner(s) of the property must execute an agreement in a form acceptable to the District, which shall be recorded in the Public Records of Polk County, Florida. The District Manager shall have authority to approve applications. There shall be no requirement to bring the application before the Board of Supervisors (“Board”) for approval, unless extraordinary circumstances warrant Board consideration. The District’s approval of an application constitutes approval from the District only. The requestor is responsible for obtaining any other necessary approvals, permits and authorizations for the project, including but not limited to approvals from an HOA, county, municipality, or any other entity having an interest in the project or property utilized.
Denial. The District reserves the right to deny any request that, in its sole discretion, poses an undue risk of damage to District property or improvements; unduly limits the District’s rights to use the easement for its stated purpose; poses an undue risk to the health, safety, or welfare of District residents, guests, staff, and invitees; and/or is otherwise incompatible with the nature of the easement in question. If a request is denied, the requestor may appeal the denial at the next meeting of the Board that is at least ten (10) days from the notice of denial. The Board’s decision upon appeal shall be final.
Encroachment Without Approval. If improvements are constructed or installed within a District easement without approval, the District reserves the right to take all available legal action against the person or entity engaging in such unauthorized use.
Severability. The invalidity or unenforceability of any one or more provisions of these policies shall not affect the validity or enforceability of the remaining provisions, or any part of the policies not held to be invalid or unenforceable.
Sovereign Immunity. Nothing herein shall constitute or be construed as a waiver of the District’s sovereign immunity or limitations on liability contained in Section 768.28, Florida Statutes, or other statutes or law.

Section VI

RESOLUTION 2024-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT IMPLEMENTING SECTION 190.006(3), FLORIDA STATUTES, AND REQUESTING THAT THE OSCEOLA COUNTY SUPERVISOR OF ELECTIONS CONDUCT THE DISTRICT’S GENERAL ELECTIONS; PROVIDING FOR COMPENSATION; SETTING FORTH THE TERMS OF OFFICE; AUTHORIZING NOTICE OF THE QUALIFYING PERIOD; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, the Lucerne Park Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within unincorporated Polk County, Florida; and

WHEREAS, the Board of Supervisors of the District (“Board”) seeks to implement Section 190.006(3), Florida Statutes, and to instruct the Polk County Supervisor of Elections (“Supervisor”) to conduct the District’s elections by the qualified electors of the District at the general election (“General Election”).

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

GENERAL ELECTION SEATS. Seat 2, currently held by Kristin Cassidy and Seat 3, currently held by Justin Brock are scheduled for the General Election beginning in November 2024. The District Manager is hereby authorized to notify the Supervisor of Elections as to what seats are subject to General Election for the current election year, and for each subsequent election year.

QUALIFICATION PROCESS. For each General Election, all candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a qualified elector of the District. A qualified elector is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Polk County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

COMPENSATION. Members of the Board receive $200 per meeting for their attendance and no Board member shall receive more than $4,800 per year.

TERM OF OFFICE. The term of office for the individuals to be elected to the Board in the General Election is four years. The newly elected Board members shall assume office on the second Tuesday following the election.

REQUEST TO SUPERVISOR OF ELECTIONS. The District hereby requests the Supervisor to conduct the District’s General Election in November 2024, and for each subsequent General Election unless otherwise directed by the District’s Manager. The District understands that it will be responsible to pay for its proportionate share of the General Election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor.

PUBLICATION. The District Manager is directed to publish a notice of the qualifying period for each General Election, in a form substantially similar to Exhibit A attached hereto.

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.

EFFECTIVE DATE. This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 	day of 	2024.

ATTEST:	LUCERNE PARK
COMMUNITY DEVELOPMENT DISTRICT

Secretary/ Assistant Secretary	Chair/ Vice Chair, Board of Supervisors

EXHIBIT A

NOTICE OF QUALIFYING PERIOD FOR CANDIDATES FOR THE BOARD OF SUPERVISORS OF THE
LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given that the qualifying period for candidates for the office of Supervisor of the Lucerne Park Community Development District (“District”) will commence at noon on June 10, 2024, and close at noon on June 14, 2024. Candidates must qualify for the office of Supervisor with the Polk County Supervisor of Elections located at 250 S. Broadway Ave., Bartow, FL 33830; Ph: (863)534-5888. All candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a “qualified elector” of the District, as defined in Section 190.003, Florida Statutes. A “qualified elector” is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Polk County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

The Lucerne Park Community Development District has two (2) seats up for election, specifically seats 2 and 3. Each seat carries a four-year term of office. Elections are nonpartisan and will be held at the same time as the general election on November 5, 2024, and in the manner prescribed by law for general elections.

For additional information, please contact the Polk County Supervisor of Elections.

Section VII

---------- Forwarded message ---------
From: Diana Macecsko <Diana.lucerneparkreserveHOA@outlook.com> Date: Sun, Jan 14, 2024 at 11:35 AM
Subject: Future events and items of concern To: Tricia Adams <Tadams@gmscfl.com >
Cc: Catherine <catherine.g.lucernehoa@gmail.com>, James Straughn <james@primehoa.com>

Hi Tricia,

I hope you had a wonderful Christmas and a Happy New Yaer. At our Town Hall Meeting on 1/13/2024 we discussed events for the upcoming year. We would love to try again lol and have an Easter event on 03/16/2024, 4th of July 07/04/2024 and Christmas on 12/14/2024. They will take place at the pool and parking area if allowed. We were also hoping to get the okay for the decorations this year as well.

Best Regards, Diana Macecso
Lucerne Park HOA President

Section VIII

CONTRACT AGREEMENT
This Agreement made and entered into on Wednesday, January 31, 2024 by and between the Lucerne Park Community Development District, a local unit of special purpose government of the State of Florida hereinafter referred to as the 'Special District', and Marsha M. Faux, Polk County Property Appraiser, a Constitutional Officer of the State of Florida, whose address is 255 North Wilson Ave., Bartow, FL 33830, hereinafter referred to as the 'Property Appraiser'.

Section 197.3632 Florida Statutes, provides that special assessments of non-ad valorem taxes levied by the Special District may be included in the assessment rolls of the County and collected in conjunction with ad valorem taxes as assessed by the Property Appraiser. Pursuant to that option, the Property Appraiser and the Special District shall enter into an agreement providing for reimbursement to the Property Appraiser of administrative costs, including costs of inception and maintenance, incurred as a result of such inclusion.

The parties herein agree that, for the 2024 tax year assessment roll, the Property Appraiser will include on the assessment rolls such special assessments as are certified to her by the Lucerne Park Community Development District.

The term of this Agreement shall commence on January 1, 2024 or the date signed below, whichever is later, and shall run until December 31, 2024, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew.

The Special District shall meet all relevant requirements of Section 197.3632 & 190.021 Florida Statutes.

The Special District shall furnish the Property Appraiser with up-to-date data concerning its boundaries and proposed assessments, and other information as requested by the Property Appraiser to facilitate in administering the non-ad valorem assessment in question. Specifically, if assessments will be included on the 2024 TRIM Notice, the Special District shall provide proposed assessments no later than Friday, July 12, 2024. The Special District’s assessments shall, as far as practicable, be uniform (e.g. one uniform assessment for maintenance, etc.) to facilitate the making of the assessments by the mass data techniques utilized by the Property Appraiser.

The Special District shall certify to the Property Appraiser the Special District’s annual installment and levy no later than Friday, September 13, 2024. The Property Appraiser shall, using the information provided by the Special District, place the Special District’s non ad-valorem special assessments on properties within the district for inclusion on the 2024 tax roll.

The Property Appraiser shall be compensated by the Special District for the administrative costs incurred in carrying out this Agreement at the rate of 1% of the amount levied on the TRIM Notice or if the TRIM Notice is not used, the rate shall be 1% of the amount levied on the 2024 tax roll. For the TRIM Notice, the Property Appraiser will require payment on or before Friday, September 13, 2024 for processing within the Property Appraiser budget year (October 1st – September 30th).

If the actual costs of performing the services under this agreement exceed the compensation provided for in Paragraph 7, the amount of compensation shall be the actual costs of performing the services under this agreement.

If tax roll corrections are requested by the Special District, the Property Appraiser shall be compensated by the Special District for the administrative costs incurred at the rate of $5.00 for each tax roll correction exceeding ten (10) corrections per tax
year.

The Special District shall indemnify and hold harmless, to the extent permitted by Florida law and without waiving its right of any applicable sovereign immunity, the Property Appraiser and all respective officers, employees, agents and instrumentalities from any and all liability, losses or damages, including attorneys' fees and costs of defense, which the Property Appraiser and all respective officers, employees, agents or instrumentalities may incur as a result of claims, demands, suits, causes of actions or proceedings of any kind or nature arising out of, relating to or resulting from the negligent or intentional acts or omissions of the Special District or its employees, agents, servants, partners, principals, or subcontractors arising out of, relating to, or resulting from the performance of the Agreement. The Special District shall pay all claims and losses in connection therewith and shall investigate and defend all claims, suits or actions of any kind or nature in the name of the Property Appraiser where applicable, including appellate proceedings, and shall pay all costs, judgments, and attorneys' fees which may issue thereon.

EXECUTED By:

Special District Representative

Marsha M. Faux, CFA, ASA Polk County Property Appraiser By:

Print name

Title	Date

Marsha M. Faux, Property Appraiser

Section IX

Marsha M. Faux, CFA, ASA
POLK COUNTY PROPERTY APPRAISER
2024 Data Sharing and Usage Agreement

Revised 12/2023I
ADA Compliant!

This Data Sharing a	•	stablishes the terms and conditions
under which the L,	 ;hic.,t-	hereinafter
referred to as "agency," can acquire and use Polk County Property Appraiser data that is exempt from Public Records disclosure as defined in FS 119.071.

In accordance with the terms and conditions of this Agreement, the agency agrees to protect confidential data in accordance with FS 282.3185 and FS 501.171 and adhere to the standards set forth within these statutes.

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

The confidentiality of personal identifying information including: names, mailing address and OR Book and Pages pertaining to parcels owned by individuals that have received exempt/ confidential status, hereinafter referred to as "confident1al data," will be protected·asfollows:
The agency will not release confidential data that may reveal identifying information of individuals exempted from Public Records disclosure.
The agency will not present the confidential data in the results of data analysis (including maps) in any manner that would reveal personal identifying information of individuals exempted from Public Records disclosure.
The agency shall comply with all state laws and regulations governing the confidentiality and exempt status of personal identifying and location information that is the subject of this Agreement.
The agency shall ensure any employee granted access to confidential data is subject to the terms and conditions of this Agreement.
The agency shall ensure any third party granted access to confidential data is subject to the terms and conditions of this Agreement. Acceptance of these terms must be provided in writing to the agency by the third party before personal identifying information is released.
The agency agrees to comply with all regulations for the security of confidential personal information as defined in FS 501.171.
The agency, when defined as "local government" by FS 282.3185, is required to adhere to all cybersecurity guidelines when in possession of data provided or obtained from the Polk County Property Appraiser.

The term of this Agreement shall commence on January 1, 2024, and shall run until December 31, 2024, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew. A new agreement will be provided annually to ensure all responsible parties are aware of and maintain the terms and conditions of this Data Sharing and Usage Agreement.
In witness of their agreement to the terms above, the parties or their authorized agents hereby affix their signatures.

POLK COUNTY PROPERTY APPRAISER
Slgnawre,	M

Agency,	�Umt,'P�

l-

Signature:m	

Print: Title: Date:

Marsha M. Faux CFA, ASA

Polk County Property Appraiser December 1. 2023

Print: Title: Date:

-rVicitl	L-t	Vl'C1'tL	

Please email the signed agreement to pataxroll@polk-county.net.

Section X

Section C

1

Lucerne Park CDD
Field Management Report

February 15th, 2024 Marshall Tindall
Field Services Manager
GMS

Lucerne Park CDD Field Management Report | 2024

2

Complete

Amenity Review

 Pool facilities have been well maintained.
Playground looked good during regular review.
Found one handle loose and had it retightened.

Lucerne Park CDD Field Management Report | 2024

3

Complete

Landscaping

Landscapers have kept district areas clean and well kept per scope.
Annual crepe myrtle trimming is being scheduled before spring.
Dollar weed areas have been reviewed with the landscaper who has taken steps to treat & knockback the weed.

Lucerne Park CDD Field Management Report | 2024

Complete

Site Items

Minor fence repairs were done after windy weather events.
Cleanup around mitered end where dumping had occurred.
An unauthorized hydrant access tool was identified and removed.
Street lights were reviewed and a ticket opened up for light repair and relabeling with the utility vendor. Minor repairs were done to a MES skimmer that was loose.

Conclusion

For any questions or comments regarding the above information, please contact me by phone at
(407) 346-2453, or by email at mtindall@gmscfl.com. Thank you.

Respectfully, Marshall Tindall

Section D

Section 1

Lucerne Park Community Development District

Summary of Check Register

November 3, 2023 through January 31, 2024

Fund	Date	Check No.'s	Amount

General Fund		
	11/7/23	530-531	$	3,327.62	
	11/14/23	532	$	2,953.19	
	11/21/23	533-542	$	13,754.58	
	11/28/23	543-544	$	1,602.78	
	12/5/23	546	$	4,095.24	
	12/12/23	547-549	$	9,817.74	
	12/19/23	550-552	$	2,488.13	
	12/22/23	553	$	3,400.42	
	1/2/24	554	$	1,626.01	
	1/9/24	555	$	152.89	
	1/16/24	556-559	$	14,730.00	
	1/30/24	560-561	$	414,646.69	
		Total Amount	$	472,595.29	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/08/24	PAGE	1
*** CHECK DATES 11/03/2023 - 01/31/2024 ***	LUCERNE PARK - GENERAL
BANK A LUCERNE PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/14/23 00010 11/18/21 MC111820 202312 310-51300-11000	V	200.00-
11/18/21 MTG REISSUE #254
MATTHEW CASSIDY	200.00-000429
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/07/23 00034	9/11/23 7822	202308 310-51300-31500	*	1,701.61
GENERAL COUNSEL AUG23
KILINSKI / VAN WYK, PLLC	1,701.61 000530
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/07/23 00032 11/07/23 11072023 202311 300-15500-10000	*	1,626.01
EQUIPMENT LEASE DEC23
WHFS, LLC	1,626.01 000531
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/14/23 00046 10/31/23 11495041 202310 330-57200-34500	*	2,953.19
SECURITY SVCS OCT23
SECURITAS SECURITY	2,953.19 000532

11/21/23	00039	11/16/23	
- - - - - - - -
11/21/23 00030	- - - -
10/30/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - BH111620 202311 310-51300-11000	*	200.00
SUPERVISOR FEE 11/16/23
BOBBIE HENLEY	200.00 000533
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10945	202310 330-57200-46700	*	720.00
CLEANING SERVICES OCT23
CLEAN STAR SERVICES OF CENTRAL FL	720.00 000534
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/21/23 00042 11/09/23 2360703	202310 310-51300-31100	*	55.00
GENERAL ENGINEERING OCT23
DEWBERRY ENGINEERS INC.	55.00 000535
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/21/23 00047 11/16/23 EC111620 202311 310-51300-11000	*	200.00
SUPERVISOR FEE 11/16/23
EMILY CASSIDY	200.00 000536
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/21/23 00007 11/01/23 195	202311 310-51300-34000	*	3,343.67
MANAGEMENT FEES NOV23
11/01/23 195	202311 310-51300-35200	*	100.00
WEBSITE ADMIN NOV23
11/01/23 195	202311 310-51300-35100	*	150.00
INFORMATION TECH NOV23
11/01/23 195	202311 310-51300-31300	*	416.67
DISSEMINATION SVCS NOV23
11/01/23 195	202311 330-57200-12000	*	437.50
AMENITY ACCESS NOV23
11/01/23 195	202311 310-51300-51000	*	.42
OFFICE SUPPLIES NOV23
11/01/23 195	202311 310-51300-42000	*	8.86
POSTAGE NOV23
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER
*** CHECK DATES 11/03/2023 - 01/31/2024 ***	LUCERNE PARK - GENERAL
BANK A LUCERNE PARK CDD

CHECK REGISTER	RUN	2/08/24	

STATUS		
AMOUNT	
*		1.65	
*		1,325.00	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME

PAGE	2

....CHECK.....

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
11/01/23 195	202311 310-51300-42500
COPIES NOV23
11/01/23 196	202311 320-53800-12000
FIELD MANAGEMENT NOV23
GOVERNMENTAL MANAGEMENT SERVICES	5,783.77 000537
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/21/23 00049 11/16/23 JK111620 202311 310-51300-11000	*	200.00
SUPERVISOR FEE 11/16/23
JESSICA KOWALSKI	200.00 000538
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/21/23 00034 11/09/23 8021	202310 310-51300-31500	*	1,214.64
GENERAL COUNSEL OCT23
KILINSKI / VAN WYK, PLLC	1,214.64 000539
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/21/23 00050 11/16/23 KC111620 202311 310-51300-11000	*	200.00
SUPERVISOR FEE 11/16/23
KRISTIN CASSIDY	200.00 000540
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/21/23 00027 11/01/23 20952	202311 330-57200-46300	*	1,650.00
POOL MAINTENANCE NOV23
MCDONNELL CORPORATION DBA RESORT	1,650.00 000541
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/21/23 00019 10/16/23 10542	202310 320-53800-46100	*	130.75
REPLACE BROKEN SPRAY HEAD
11/01/23 10673	202311 320-53800-46200	*	3,400.42
LANDSCAPE MAINT NOV23
PRINCE & SONS INC.	3,531.17 000542
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/28/23 00030 11/17/23 11154	202311 330-57200-46700	*	1,210.00
CLEANING SERVICES NOV23
CLEAN STAR SERVICES OF CENTRAL FL	1,210.00 000543
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
11/28/23 00053 10/31/23 00059889 202310 310-51300-48000	*	392.78
FY24 BOS MEETING DATES
GANNETT MEDIA CORP DBA GANNETT	392.78 000544
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/05/23 00046 11/30/23 11531963 202311 330-57200-34500	*	2,469.23
SECURITY SVCS NOV23
SECURITAS SECURITY	2,469.23 000545
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/05/23 00032 12/05/23 12052023 202312 300-15500-10000	*	1,626.01
EQUIPMENT LEASE JAN24
WHFS, LLC	1,626.01 000546
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/12/23 00007 10/31/23 197	202310 330-57200-46000	*	2,248.86
AMENITY REPAIRS OCT23
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/08/24	PAGE	3
*** CHECK DATES 11/03/2023 - 01/31/2024 ***	LUCERNE PARK - GENERAL
BANK A LUCERNE PARK CDD

DATE	DATE	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	
	12/01/23	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
198	202312 310-51300-34000	*	3,343.67
MANAGEMENT FEES DEC23
198	202312 310-51300-35200	*	100.00
WEBSITE ADMIN DEC23
198	202312 310-51300-35100	*	150.00
INFORMATION TECH DEC23
198	202312 310-51300-31300	*	416.67
DISSEMINATION SVCS DEC23
198	202312 330-57200-12000	*	437.50
AMENITY ACCESS DEC23
198	202312 310-51300-51000	*	.18
OFFICE SUPPLIES DEC23
198	202312 310-51300-42000	*	3.80
POSTAGE DEC23
198	202312 310-51300-42500	*	2.10
COPIES DEC23
199	202312 320-53800-12000	*	1,325.00
FIELD MANAGEMENT DEC23
199	202312 310-51300-42500	*	9.30
PRINTING SEP COVER 10/19
GOVERNMENTAL MANAGEMENT SERVICES	8,037.08 000547
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/12/23 00027 12/01/23 21247	202312 330-57200-46300	*	1,880.00
POOL MAINTENANCE DEC23
MCDONNELL CORPORATION DBA RESORT	1,880.00 000548
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/12/23 00019 11/20/23 10870	202311 320-53800-46100	*	100.66
REPLACE BROKEN SPRAY HEAD
PRINCE & SONS INC.	100.66 000549
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/19/23 00042 12/15/23 2373176	202311 310-51300-31100	*	55.00
GENERAL ENGINEERING NOV23
DEWBERRY ENGINEERS INC.	55.00 000550
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/19/23 00053 11/30/23 00060611 202311 310-51300-48000	*	243.04
NOTICE OF AUDITOR SELECTN
GANNETT MEDIA CORP DBA GANNETT	243.04 000551
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/19/23 00034 12/08/23 8204	202311 310-51300-31500	*	2,190.09
GENERAL COUNSEL NOV23
KILINSKI / VAN WYK, PLLC	2,190.09 000552
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/22/23 00019 12/01/23 11016	202312 320-53800-46200	*	3,400.42
LANDSCAPE MAINT DEC23
PRINCE & SONS INC.	3,400.42 000553
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/08/24	PAGE	4
*** CHECK DATES 11/03/2023 - 01/31/2024 ***	LUCERNE PARK - GENERAL
BANK A LUCERNE PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/02/24 00032	1/02/24 01022024 202401 300-15500-10000	*	1,626.01
EQUIPMENT LEASE FEB24
WHFS, LLC	1,626.01 000554
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/09/24 00037	1/03/24 01032024 202401 310-51300-42000	*	152.89
MAILING 2023 TAX NOTICES
JOE G TEDDER, TAX COLLECTOR	152.89 000555
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/16/24 00030 12/20/23 11360	202312 330-57200-46700	*	1,265.00
CLEANING SERVICES DEC23
CLEAN STAR SERVICES OF CENTRAL FL	1,265.00 000556
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/16/24 00007 11/30/23 200	202311 320-53800-47000	*	1,538.12
GENERAL MAINTENANCE NOV23
11/30/23 200	202311 330-57200-46000	*	285.00
AMENITY REPAIRS NOV23
1/01/24 201	202401 310-51300-34000	*	3,343.67
MANAGEMENT FEES JAN24
1/01/24 201	202401 310-51300-35200	*	100.00
WEBSITE ADMIN JAN24
1/01/24 201	202401 310-51300-35100	*	150.00
INFORMATION TECH JAN24
1/01/24 201	202401 310-51300-31300	*	416.67
DISSEMINATION SVCS JAN24
1/01/24 201	202401 330-57200-12000	*	437.50
AMENITY ACCESS JAN24
1/01/24 201	202401 310-51300-51000	*	.39
OFFICE SUPPLIES JAN24
1/01/24 201	202401 310-51300-42000	*	8.23
POSTAGE JAN24
1/01/24 202	202401 320-53800-12000	*	1,325.00
FIELD MANAGEMENT JAN24
GOVERNMENTAL MANAGEMENT SERVICES	7,604.58 000557
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/16/24 00027 11/29/23 21105	202311 330-57200-46300	*	580.00
PRICE INCREASE OCT/NOV23
1/01/24 21524	202401 330-57200-46300	*	1,880.00
POOL MAINTENANCE JAN24
MCDONNELL CORPORATION DBA RESORT	2,460.00 000558
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/16/24 00019	1/01/24 11189	202401 320-53800-46200	*	3,400.42
LANDSCAPE MAINT JAN24
PRINCE & SONS INC.	3,400.42 000559
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/30/24 00034	1/08/24 8409	202312 310-51300-31500	*	250.00
GENERAL COUNSEL DEC23
KILINSKI / VAN WYK, PLLC	250.00 000560
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	2/08/24	PAGE	5
*** CHECK DATES 11/03/2023 - 01/31/2024 ***	LUCERNE PARK - GENERAL
BANK A LUCERNE PARK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/30/24 00023	1/24/24 01242024 202401 300-20700-10000	*	414,396.69
TRANSFER OF TAX RCPT S19
LUCERNE PARK CDD / US BANK	414,396.69 000561
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	472,595.29
TOTAL FOR REGISTER	472,595.29

LUCP LUC PARK CDD	ZYAN

Section 2

Lucerne Park
Community Development District

Unaudited Financial Reporting
December 31, 2023

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	

Lucerne Park
Community Development District Combined Balance Sheet December 31, 2023

General
Fund

Debt Service
Fund

Capital Projects
Fund

Capital Reserve
Fund

Totals
Governmental Funds

Assets:
Cash:
Operating Account	

$	995,896	

$	

-	

$	

-	

$	-	

$	995,896	
Money Market Account Investments:
Series 2019	$	-	$	-	$	-	$	50,597	$	50,597	
Reserve	$	-	$	210,022	$	-		$	-	$	210,022	
Revenue	$	-	$	51,930	$	-		$	-	$	51,930	
Prepayment	$	-	$	2,016	$	-		$	-	$	2,016	
Construction	$	-	$	-	$		0	$	-	$	0	
Due from General Fund	$	-	$	414,397	$	-			$	414,397	
Prepaid Expenses	$	10,935	$	-	$	-		$	-	$	10,935	
Total Assets	$	1,006,831	$	678,365	$		0	$	50,597	$	1,735,793	

Liabilities:
Accounts Payable	$	16,316	

$	-	

$	

-		

$	-	

$	16,316	
Due to Debt Service	$	414,397	$	-	$	-			$	414,397	
Total Liabilites	$	430,713	$	-	$	-		$	-	$	430,713	

Fund Balance:
Deposits and Prepaid Items	$	10,935	

$	-	

$	

-		

$	-	

$	10,935	
Restricted for:										
Debt Service 2019	$	-	$	678,365	$	-		$	-	$	678,365	
Capital Projects - Series 2019	$	-	$	-	$		0	$	-	$	0	
Unassigned	$	565,183	$	-	$	-		$	50,597	$	615,780	
Total Fund Balances	$	576,118	$	678,365	$		0	$	50,597	$	1,305,080	
								
Total Liabilities & Fund Balance	$	1,006,831	$	678,365	$		0	$	50,597	$	1,735,793	

Lucerne Park
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/23	Thru 12/31/23		Variance	

Revenues:						
Assessments	$	446,207	$	439,649	$	439,649	$	-	
Total Revenues	$	446,207	$	439,649	$	439,649	$	-	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	3,000	$	1,200	$	1,800	
Engineering	$	20,000	$	5,000	$	110	$	4,890	
Attorney	$	25,000	$	6,250	$	3,655	$	2,595	
Annual Audit	$	4,800	$	-	$	-	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	450	$	-	$	-	$	-	
Dissemination	$	5,000	$	1,250	$	1,250	$	(0)	
Trustee Fees	$	4,337	$	2,478	$	2,478	$	-	
Management Fees	$	40,124	$	10,031	$	10,031	$	0	
Information Technology	$	1,800	$	450	$	450	$	-	
Website Administration	$	1,200	$	300	$	300	$	-	
Postage & Delivery	$	900	$	225	$	49	$	176	
Insurance	$	6,586	$	6,586	$	6,197	$	389	
Copies	$	500	$	125	$	13	$	112	
Legal Advertising	$	3,000	$	750	$	636	$	114	
Other Current Charges	$	1,000	$	250	$	117	$	133	
Office Supplies	$	350	$	88	$	1	$	87	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative	$	132,222	$	41,958	$	31,662	$	10,296	

Lucerne Park
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/23	Thru 12/31/23	Variance	

Operations & Maintenance					
Field Services
Property Insurance	
$	13,886	
$	13,886	
$	14,264	
$	(378)	
Field Management	$	15,900	$	3,975	$	3,975	$	-	
Landscape Maintenance	$	45,800	$	11,450	$	10,201	$	1,249	
Landscape Replacement	$	15,000	$	3,750	$	-	$	3,750	
Streetlights	$	38,473	$	9,618	$	8,777	$	841	
Electric	$	5,000	$	1,250	$	213	$	1,037	
Water & Sewer	$	3,500	$	875	$	308	$	567	
Sidewalk & Asphalt Maintenance	$	2,500	$	625	$	-	$	625	
Irrigation Repairs	$	7,500	$	1,875	$	231	$	1,644	
General Repairs & Maintenance	$	10,000	$	2,500	$	1,538	$	962	
Contingency	$	7,500	$	1,875	$	-	$	1,875	
Subtotal Field Expenditures	$	165,059	$	51,679	$	39,508	$	12,171	

Amenity Expenditures
Amenity - Electric	

$	6,000	

$	1,500	

$	2,420	

$	(920)	
Amenity - Water	$	6,000	$	1,500	$	1,295	$	205	
Playground Lease	$	19,512	$	4,878	$	4,878	$	0	
Internet	$	2,000	$	500	$	470	$	30	
Pest Control	$	600	$	150	$	-	$	150	
Janitorial Service	$	15,300	$	3,825	$	3,195	$	630	
Security Services	$	32,000	$	8,000	$	8,347	$	(347)	
Pool Maintenance	$	19,800	$	4,950	$	5,760	$	(810)	
Amenity Repairs & Maintenance	$	10,000	$	2,500	$	2,698	$	(198)	
Pool Permit	$	-	$	-	$	-	$	-	
Amenity Access Management	$	5,250	$	1,313	$	1,313	$	-	
Contingency	$	8,500	$	2,125	$	-	$	2,125	
Subtotal Amenity Expenditures	$	124,962	$	31,241	$	30,376	$	865	
					
Total Expenditures	$	422,244	$	124,878	$	101,546	$	23,331	
					
Excess (Deficiency) of Revenues over Expenditures	$	23,963		$	338,103		

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserves	$	(23,963)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(23,963)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	0		$	338,103		
					
Fund Balance - Beginning	$	-		$	238,015		
					
Fund Balance - Ending	$	0		$	576,118		

Lucerne Park
Community Development District Debt Service Fund Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/23	Thru 12/31/23	Variance	

Revenues:					
Assessments	$	419,524	$	413,357	$	413,357	$	-	
Interest	$	-	$	-	$	4,438	$	4,438	
Total Revenues	$	419,524	$	413,357	$	417,795	$	4,438	

Expenditures:					
Interest - 11/1	$	147,172	$	147,172	$	147,172	$	-	
Principal - 5/1	$	125,000	$	-	$	-	$	-	
Interest - 5/1	$	147,172	$	-	$	-	$	-	
Total Expenditures	$	419,344	$	147,172	$	147,172	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	180		$	270,623		
					
Fund Balance - Beginning	$	194,881		$	407,742		
					
Fund Balance - Ending	$	195,061		$	678,365		

Lucerne Park
Community Development District Capital Projects Fund Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 12/31/23	Thru 12/31/23	Variance	

Revenues

Interest	

$	

-	$	

-	$	-	

$	

-	
Total Revenues	$	-	$	-	$	-	$	-	

Expenditures:

Contingency	

$	

-	$	

-	$	-	

$	

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

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	

-	$	

-	$	-	

$	

-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	-	$	-			
						
Fund Balance - Beginning	$	-	$	0			
						
Fund Balance - Ending	$	-	$	0			

Lucerne Park
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 12/31/23	Thru 12/31/23	Variance	

Revenues		
Interest	$	-	$	-	$	612	$	612	
Total Revenues	$	-	$	-	$	612	$	612	

Expenditures:					
Capital Outlay	$	-	$	-	$	-	$	-	
Other Current Charge	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	612		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	23,963	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	23,963	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	23,963		$	612		
					
Fund Balance - Beginning	$	70,000		$	49,985		
					
Fund Balance - Ending	$	93,963		$	50,597		

Lucerne Park
Community Development District Month to Month

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

Revenues:														
Assessments	$	-	$	3,914  $	435,736	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	439,649	
Total Revenues	$	-	$	3,914  $	435,736	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  439,649	

Expenditures:				
General & Administrative:				
Supervisor Fees	$	600	$	800  $	(200)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,200	
Engineering	$	55	$	55  $	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	110	
Attorney	$	1,215	$	2,190  $	250	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	3,655	
Annual Audit	$	-	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	5,000	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,000	
Arbitrage	$	-	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	417	$	417  $	417	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,250	
Trustee Fees	$	2,478	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,478	
Management Fees	$	3,344	$	3,344  $	3,344	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	10,031	
Information Technology	$	150	$	150  $	150	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	450	
Website Administration	$	100	$	100  $	100	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	300	
Postage & Delivery	$	37	$	9  $	4	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	49	
Insurance	$	6,197	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,197	
Copies	$	-	$	2  $	11	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	13	
Legal Advertising	$	393	$	243  $	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	636	
Other Current Charges	$	39	$	39  $	39	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	117	
Office Supplies	$	0	$	0  $	0	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1	
Dues, Licenses & Subscriptions	$	175	$	-  $	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Subtotal General & Administrative	$	20,199	$	7,348  $	4,114	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	31,662	

Lucerne Park
Community Development District Month to Month

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

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

$	14,264  $
$	1,325  $
$	3,400  $
$	-  $
$	2,926  $
$	76  $
$	131  $
$	-  $
$	131  $
$	-  $
$	-  $

-  $
1,325  $
3,400  $
-  $
2,926  $
68  $
101  $
-  $
101  $
1,538  $
-  $

-  $
1,325  $
3,400  $
-  $
2,926  $
69  $
76  $
-  $
-  $
-  $
-  $

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

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

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

-  $	14,264
-  $	3,975
-  $	10,201
-  $	-
-  $	8,777
-  $	213
-  $	308
-  $	-
-  $	231
-  $	1,538
-  $	-

Subtotal Field Expenditures	$	22,253  $	9,459  $	7,796  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	39,508

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

$	870  $
$	395  $
$	1,626  $
$	157  $
$	-  $
$	720  $
$	2,953  $
$	1,650  $
$	2,249  $
$	-  $
$	438  $
$	-  $

826  $
437  $
1,626  $
157  $
-  $
1,210  $
2,469  $
2,230  $
285  $
-  $
438  $
-  $

725  $
463  $
1,626  $
157  $
-  $
1,265  $
2,925  $
1,880  $
165  $
-  $
438  $
-  $

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

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

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

-  $	2,420
-  $	1,295
-  $	4,878
-  $	470
-  $	-
-  $	3,195
-  $	8,347
-  $	5,760
-  $	2,698
-  $	-
-  $	1,313
-  $	-

Other Financing Sources/Uses:

Transfer In/(Out) - Capital Reserves

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-

Net Change in Fund Balance	$	(53,509)  $	(22,571)  $	414,183  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  338,103

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-

Excess Revenues (Expenditures)	$	(53,509)  $	(22,571)  $	414,183  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  338,103

Total Expenditures	$	53,509  $	26,485  $	21,553  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  101,546

Subtotal Amenity Expenditures	$	11,057  $	9,677  $	9,642  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	30,376

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	$7,025,000	
LESS: SPECIAL CALL - 8/01/20	($250,000)	
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)	
LESS: PRINCIPAL PAYMENT - 05/01/23	($120,000)	
CURRENT BONDS OUTSTANDING	$6,385,000	

Lucerne Park

Gross Assessments	$  479,794.74	$	451,100.96	$	930,895.70	
Net Assessments	$  446,209.11	$	419,523.89	$	865,733.00	
	51.54%	48.46%	100.00%	

Community Development District Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

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

11/14/23	
10/1-10/31/23	
$2,690.45	
($107.63)	
($51.66)	
$0.00	
$2,531.16	
$1,304.59	
$1,226.57	
$2,531.16	
11/17/23	11/1-11/5/23	$2,690.45	($107.62)	($51.66)	$0.00	$2,531.17	$1,304.60	$1,226.57	$2,531.17	
11/24/23	11/6-11/12/23	$2,690.45	($107.62)	($51.66)	$0.00	$2,531.17	$1,304.60	$1,226.57	$2,531.17	
12/08/23	11/3-11/22/23	$13,452.25	($538.07)	($258.28)	$0.00	$12,655.90	$6,523.00	$6,132.90	$12,655.90	
12/21/23	11/23-11/30/23	$879,777.15	($35,191.19)	($16,891.72)	$0.00	$827,694.24	$426,603.48	$401,090.76	$827,694.24	
12/29/23	12/1-12/15/23	$5,380.90	($215.25)	($103.31)	$0.00	$5,062.34	$2,609.19	$2,453.15	$5,062.34	
	TOTAL	$	906,681.65	$	(36,267.38)	$	(17,408.29)	$	-	$	853,005.98	$  439,649.46	$	413,356.52	$	853,005.98	

99%	Net Percent Collected
$12,727.02	Balance Remaining to Collect