Lucerne Park
Community Development District Agenda
September 19, 2024

Agenda

Lucerne Park
Community Development District

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

September 12, 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, September 19, 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 June 20, 2024 Board of Supervisors Meeting
Organizational Matters
Acceptance of Resignation of Jessica Kowalski
Appointment of Individual to Fulfill the Board Vacancy of Seat No. 4 with Term Ending November 2026
Administration of Oath of Office to Newly Appointed Supervisor
Consideration of Resolution 2024-09 Electing Officers
Consideration of Special Warranty Deed
Consideration of Agreement with the City of Winter Haven for City Exercise of Traffic Control Jurisdiction
Consideration of Fiscal Year 2024 Audit Services Engagement Letter
Staff Reports
Attorney
Engineer

Field Manager’s Report
Consideration of Janitorial Maintenance Services 2024/2025 Renewal
Consideration of Pool Maintenance Services 2024/2025 Renewal
Consideration of Landscape Maintenance Agreement 2024/2025 Renewal
CI. District Manager’s Report
Approval of Check Register(s)
Balance Sheet & Income Statement
Other Business
Supervisors Requests
Adjournment

Minutes

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, June 20, 2024 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	Chair
Jessica Kowalski	Vice Chair
Emily Cassidy	Assistant Secretary
Justin Brock by Zoom	Assistant Secretary Also present were:
Tricia Adams	District Manager, GMS
Meredith Hammock	District Counsel, Kilinski Van Wyk
Savannah Hancock	District Counsel, Kilinski Van Wyk
Chace Arrington	District Engineer
Rey Malave	District Engineer
Marshall Tindall	Field Services, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order. Three Board members were present constituting a quorum. Supervisor Brock attended by Zoom.

SECOND ORDER OF BUSINESS	Public Comment Period
Resident (Lopez) commented on a pipe sitting on Cambridge Dr. and easements and grandfathering in not being allowed.
Resident (Diane Macecsko, 884 Cambridge Dr.) commented on parking/red zones. Follow up on traffic study/speeding. Commented that dog stations are overflowing. Asked if cameras are working at pool. Commented that they should make entrances look happier and more welcoming.

June 20, 2024	Lucerne Park CDD

Resident (Joan Griffin, 913 Cambridge) commented on irrigation water/filthy reclaimed water clogging up sprinkler heads. Water pressure up and down.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 18, 2024
Board of Supervisors Meeting
Ms. Adams presented the minutes from the April 18, 2024 Board of Supervisors meeting.
The meeting minutes have been reviewed by District Counsel as well as by District Manager.

On MOTION by Ms. Kowalski, seconded by Ms. Henley, with all in favor, the Minutes from the April 18, 2024 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Public Hearing
Ms. Adams stated there is a public hearing today to adopt the FY2025 budget. She asked for a motion to open the public hearing.

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

Consideration of Resolution 2024-07 Adopting the District’s Fiscal Year 2025 Budget and Appropriating Funds
Ms. Adams noted Resolution 2024-07 approves the proposed budget for FY2025 starting October 1, 2024 and ending September 30, 2025. The budget was provided to the City of Winter Haven and Polk County prior to the public hearing. The public hearing was noticed in the paper. The proposed budget has been posted on the District’s website. This budget has not substantively changed since the proposed budget was approved a couple of months ago. The proposed assessment level is the same as the current year. She reviewed the proposed budget. There are 346 units and total gross amount per unit for O&M fees is $1,386.69.
Ms. Adams noted unless there is any discussion by Board members, it can be opened up for public comment related to the FY2025 budget adoption.
Resident commented on discount collection 7% and that is added in. If there is a discount, why is it added in? Ms. Adams noted Polk Co. tax collector offers a 4% discount to property

June 20, 2024	Lucerne Park CDD

owners to pay their tax bill at the earliest possible time. The gross amount includes the discount but the net amount does not include that discount.
Ms. Adams asked for a motion to close the public hearing.

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

Ms. Adams stated Board members have already been walked through what this resolution will accomplish and attached to the resolution is the proposed budget as an exhibit. She asked for a motion to adopt Resolution 2024-07.

On MOTION by Ms. Kowalski, seconded by Ms. Henley, with all in favor, Resolution 2024-07 Adopting the District’s Fiscal Year 2025 Budget and Appropriating Funds, was approved.

Consideration of Resolution 2024-08 Imposing Special Assessments and Certifying an Assessment Roll
Ms. Adams stated now that Board members have adopted a budget, they are required to fund it. The proposed way of funding the budget is in Resolution 2024-08. Attached to the resolution is a copy of the proposed budget which will be converted to the budget. Also attached to the resolution is a copy of the tax roll so that all of the properties 346 units can be seen and how the O&M fee is aggregated. O&M fees are being imposed. The debt services fees were imposed at the time the bond was issued. This resolution authorizes collection of those fees.

On MOTION by Ms. Kowalski seconded by Ms. Henley, with all in favor, Resolution 2024-08 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

FIFTH ORDER OF BUSINESS	Presentation of Fiscal Year 2023 Financial
Audit Report
Ms. Adams stated CDD’s are required to undergo an annual independent audit of the District’s finances. This is for FY2023 and is a clean audit. The audit is required to be filed with the State of Florida by June 30th each fiscal year.

June 20, 2024	Lucerne Park CDD

On MOTION by Ms. Henley seconded by Ms. Kowalski, with all in favor, the Fiscal Year 2023 Financial Audit Report, was accepted.

SIXTH ORDER OF BUSINESS	Presentation  of  Series  2019  Arbitrage
Rebate Report
Ms. Adams stated the tax-exempt bonds are regulated by the IRS and the IRS requires that they do not earn more interest than what they are paying. No rebate liability exists.

On MOTION by Ms. Kowalski seconded by Ms. Henley, with all in favor, the Series 2019 Arbitrage Rebate Report, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hammock stated she is working with the city attorney to get an agreement for traffic enforcement and will follow up with them to keep that moving. As far as easements, easements are a legal right on your private property in favor of the District. The reason for the variance policy is as communities are built out, they sometimes don’t know when an actual fence or private improvement is installed on an easement until there is an issue. With the variance policy, the Board’s intention was to get ahead of that issue. Ms. Adams noted the District has not asked staff to take any action to identify encroachments or escalate the situation in any way and having the policy in place does not change the legal rights of the District nor the legal rights of the homeowners. The policy is a mechanism to communicate with the HOA. There have been no changes to what can happen with an encroachment before or after the policy. If an encroachment is brought to the attention of the District, that situation is documented and presented to the Board for the Board to make a determination based on recommendation from staff.

Engineer
Presentation of Stormwater Inspection Report
Mr. Malave stated a report is required by the Bond Indenture. The engineer is to provide an inspection report of all the facilities of the District to ensure they are in working order and being maintained and operated as required. The report was done on May 13th and submitted to staff and to the District pointing out the largest issue being the stormwater ponds that are geared towards a permit with the water management district and ensuring they are maintaining and operating them.

June 20, 2024	Lucerne Park CDD

The report provides a couple of areas that need some extra work and staff is working through remediating these. As part of their requirement a letter has been submitted to the District which provides in accordance with the Indenture for the CDD bonds, they believe they have inspected and the system is working adequately and the District provides an O&M budget sufficient for the operation of these facilities. He submitted their letter related to the report for approval.

On MOTION by Ms. Henley seconded by Ms. Kowalski, with all in favor, the Stormwater Inspection Report, was approved.

Presentation of Annual Engineer’s Report – Series 2019
This item was not discussed.

Field Managers Report
Mr. Tindall presented the Field Managers Report. Mr. Tindall addressed the public comments from the beginning of the meeting. He noted there is a reclaimed pipe sitting in the gutter along the West entrance. It should be tied to city work. A hydrant was added on the East side of Cambridge at the roundabout the reclaimed. He called for information but they did not get back to him. He noted if they don’t respond and give him any information, he will get it out of there. He has not seen the dog stations overflowing on his site visits but will review with the landscaper. He noted the CDD does not have any control over the supply of that line for irrigation water. Any reclaim is subject to the city’s cut offs. He will review with the city. The reclaimed water is provided by the City of Winter Haven Utility Department. It is not a CDD matter. Mr. Tindall noted if the Board is interested, he can get prices from the landscaper on annuals for the entrances.

District Manager’s Report
Ms. Adams noted the District has budgeted for a security guard to be at the amenity center for peak use hours to promote compliance with the amenity policies, access control issues, restricting any glass/dangerous items, and restricting rough housing. She noted she is not aware of any security system failures but will follow up with Ms. Macecsko on that. She noted they can do anything property owners want to do but there is a price tag that comes with it. The District has adopted parking & towing rules and those were sent via electronic mail to the residents.

June 20, 2024	Lucerne Park CDD

Approval of Check Register
Ms. Adams presented the check register from April 6, 2024 through June 6, 2024 totaling
$53,474.38 for items noted out of the General Fund. A detailed summary follows the register.

On MOTION by Ms. Kowalski seconded by Ms. Henley, with all in favor, the Check Register totaling $53,474.38, was approved.

Balance Sheet and Income Statement
Ms. Adams noted the unaudited financials are included in the agenda packet. The combined balance sheet through 04/30/2024 is on page 134 of the agenda. No action is required.

Adoption of District Goals and Objectives
Ms. Adams stated a new law was implemented that impacts CDD’s, Special Districts Performance Measures and Standards. CDD’s annually must adopt performance goals and a way to measure those goals. Exhibit A is an actual goals, objectives and annual reporting form. These must be adopted prior to the next Fiscal Year. She recommended the District adopt these performance measures today to be in compliance with Florida Statutes.

On MOTION by Ms. Kowalski seconded by Ms. Henley, with all in favor, the Adoption of District Goals and Objectives, was approved.

Review of Fiscal Year 2025 Meeting Schedule
Ms. Adams proposed the District meet the third Thursday of each month at Holiday Inn, Winter Haven at 9:30 a.m.

On MOTION by Ms. Henley seconded by Ms. Kowalski, with all in favor, the Fiscal Year 2025 Meeting Schedule, was approved.

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

June 20, 2024	Lucerne Park CDD

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

TENTH 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

Section IV

Section A

From: Jessica Kowalski Jessica@berryusa.com 
Subject: Resignation
Date: June 24, 2024 at 11:35 AM
To: Jillian Burns jburns@gmscfl.com, Tricia Adams tadams@gmscfl.com
Cc: Samantha Ham sham@gmscfl.com, Brittany Brookes bbrookes@gmscfl.com, meredith@cddlawyers.com

Good morning,
I resign from the below CDD Boards effective immediately: Eden Hills CDD
Forest Lake CDD Hamilton Bluff CDD Pollard Road CDD
Highland Meadows West CDD Lucerne Park CDD
Scenic Highway CDD
Thank you,
Jessica Kowalski
Executive Assistant to Jack Berry
P.O. Box 749
Winter Haven, FL 33880 Office: (863)508-1060
Cell: (631)848-1438

THE INFORMATION CONTAINED HEREIN IS CONFIDENTIAL. IF YOU ARE NOT THE INTENDED RECIPIENT, PLEASE SO NOTIFY THE SENDER AND DISREGARD THIS MESSAGE. IN ANY EVENT, ANY IMPROPER DISSEMINATION OF THIS INFORMATION TO ANY UNAUTHORIZED PERSON OR ENTITY IS STRICTLY PROHIBITED.

Section D

RESOLUTION 2024-09
A RESOLUTION ELECTING THE OFFICERS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT, POLK COUNTY, FLORIDA.

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, the Board of Supervisors of the District (“Board”) desires to elect the Officers of the District.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT:
Section 1. The following persons are elected to the offices shown:

Chairperson	 		
Vice Chairperson	 		
Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Assistant Secretary	 		
Treasurer	 		
Assistant Treasurer	 		
Assistant Treasurer	 		

Passed and adopted this 19th day of September 2024.
ATTEST:	LUCERNE PARK
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Section V

PREPARED BY AND RETURN TO:
Lauren Gentry, Esquire Kilinski | Van Wyk, PLLC 517 E. College Avenue Tallahassee, Florida 32301

Parcel ID No.
26-28-02-522103-003510

SPECIAL WARRANTY DEED
THIS SPECIAL WARRANTY DEED is executed as of this 	day of September 2024, by 	,  a  Florida  limited  liability  company,  with  a  mailing  address  of
	, (hereinafter called the “grantor”), in favor of LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government, with a mailing address of c/o Governmental Management Services, 219 E. Livingston Street, Orlando, FL 32801 (hereinafter called the “grantee”).

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

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

Those certain streets, roads and rights-of-way depicted as Tract E on the Plat of Lucerne Park Reserve recorded at Plat Book 176, Page 43 of the Public Records of Polk County, Florida.
Subject to restrictions, covenants, conditions and easements, of record; however, reference hereto shall not be deemed to reimpose same.
TOGETHER with all the tenements, hereditaments and appurtenances thereto belonging or in anywise appertaining.

TO HAVE AND TO HOLD, the same in fee simple forever.
AND the grantor hereby covenants with said grantee that the grantor is lawfully seized of said land in fee simple; that the grantor has good right and lawful authority to sell and convey said land; and hereby warrants the title to said land and will defend the same against the lawful claims of all persons or entities whomsoever claiming by, through or under grantor.
Note to Recorder: This deed conveys unencumbered property to a local unit of special-purpose government for no taxable consideration. Accordingly, pursuant to Rule 12B-4.014, F.A.C., only minimal documentary stamp tax is being paid hereon.

Grantor represents that grantor has complied with the requirements of Section 196.295, Florida Statutes.

GRANT OF EASEMENTS
AND FURTHER WITNESS THAT GRANTOR, for good and valuable consideration to it in hand paid by Grantee, the receipt and sufficiency whereof are hereby acknowledged, hereby further remises, releases and quit-claims to Grantee forever, the following non-exclusive, perpetual easement rights which the Grantor has, if any, as more particularly described below (“Easements”):

Those certain Drainage and Access for Maintenance Easements as identified on the Plat of Lucerne Park Reserve recorded at Plat Book 176, Page 43, of the Public Records of Polk County, Florida.
And with respect to the foregoing, the rights of ingress and egress over, across, upon, and through the Easement Areas, as well as rights of installing, constructing, operating, maintaining, repairing and replacing utilities, stormwater, landscaping, irrigation, wetland and/or other District improvements that comprise the District’s capital improvement plan.
TO HAVE AND TO HOLD the same forever, subject to taxes for the year hereof and subsequent years, as applicable, and all easements, restrictions, reservations, conditions, covenants, limitations and agreements of record. This reference to such matters of record shall not operate to re-impose the same. Grantor agrees and covenants that it has not and shall not grant or exercise any rights that are materially inconsistent with, or which materially interfere with, the rights herein granted to the District.

[Signature pages follow]

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

Signed, sealed and delivered	LUCERNE PARK DEVELOPMENT, LLC,
in the presence of:	a Florida limited liability company

Print Name:	

By: ATLANTICBLUE CAPITAL, LLC,
a Florida limited liability company Its Manager

Address:	By: 	
2300 N. Scenic Hwy, ML 50	John D. Alexander, Manager Lake Wales, FL 33898
Address:
2300 N. Scenic Hwy, ML 50 Lake Wales, FL 33898

Print Name:	 Address:
2300 N. Scenic Hwy, ML 50 Lake Wales, FL 33898

STATE OF FLORIDA
COUNTY OF 	
SWORN TO AND SUBSCRIBED before me by means of ▢ physical presence or ▢ online notarization this   day of September 2024 by John D. Alexander, as Manager of AtlanticBlue Capital, LLC, a Florida limited liability company, on behalf of company.

(Official Notary Signature)
Name: 	 Personally Known 	
[notary seal]	OR Produced Identification 	 Type of Identification 	

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

Dated this 	day of September 2024.

Signed, sealed and delivered in the presence of:
Witnesses:

Name: 	 Address:

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

By:			 Chairman, Board of Supervisors

Address:

	

Name: 	 Address:

STATE OF FLORIDA COUNTY OF POLK

The foregoing instrument was acknowledged before me by means of ▢ physical presence or ▢
online notarization this 	 day of September 2024, by Bobbie Henley, as Chairman of the Board of
Supervisors of the Lucerne Park Community Development District.

(Official Notary Signature)
Name: 	 Personally Known 	
[notary seal]	OR Produced Identification 	 Type of Identification 	

Section VI

AGREEMENT BETWEEN THE CITY OF WINTER HAVEN AND THE LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT FOR CITY EXERCISE OF TRAFFIC CONTROL JURISDICTION

THIS AGREEMENT (“Agreement”) is made and entered into by and between the CITY OF WINTER HAVEN, a Florida municipal corporation acting by and through its City Commissioners (hereinafter referred to as “CITY”), and LUCERNE PARK COMMUNITY DEVELOPMENT DISTRICT, a local unit of special purpose government established pursuant to City Commission of the City of Winter Haven Ordinance No. O-18-50, acting by and through its Board of Supervisors (hereinafter referred to as the “CDD”).
WITNESSETH

WHEREAS, the CDD is a local unit of special-purpose government, and an independent special district of the State of Florida, created under and pursuant to Chapter 190, Florida Statutes; and
WHEREAS, the CDD is the owner of certain roads lying entirely within the CDD boundaries (the “Roads”); and
WHEREAS, the CDD desires for the CITY to exercise jurisdiction for traffic control over the Roads within the CDD; and
WHEREAS, Section 316.006(2)(b), Florida Statutes, provides that the CITY may exercise jurisdiction over roads owned or controlled by the CDD (as a special district of the State of Florida) located in the incorporated area within the CITY boundaries if the CITY and the CDD provide, by an approved written agreement, that the CITY has traffic control jurisdiction over the roads encompassed by such agreement; and

WHEREAS, the CDD is located within the incorporated area of the City of Winter Haven, and the Roads within the communities of the CDD are owned or controlled by the CDD; and
WHEREAS, the CDD has experienced numerous traffic control problems such as motorists’ failure to obey traffic regulations; and

WHEREAS, the CITY has consulted with the Chief of the Winter Haven Police Department regarding traffic control and enforcement within the CDD pursuant to the terms of this Agreement.

NOW, THEREFORE, in consideration of the premises set forth herein above the terms of which are incorporated herein the mutual promises hereinafter set forth the sufficiency and adequacy of which are hereby acknowledged the parties hereto intending to be legally bound hereby agree as follows:

Recitals. The above recitals are true and correct, and are incorporated herein by reference and form a material part of this Agreement.

Traffic Control. The CITY will exercise traffic control jurisdiction which regulates, warns, or guides traffic over the Roads within the CDD known as Lucerne Park that are located within the municipal limits of the CITY.

Enforcement. The CITY and the CDD understand and acknowledge that traffic control and enforcement shall be accomplished by the Chief of the Winter Haven Police Department (hereinafter referred to as “Chief”) under terms and conditions consistent with the level of service provided by the Chief in similar geographic areas of the City of Winter Haven, Florida.

Jurisdictional Authority. The exercise of jurisdiction provided for herein shall be in addition to jurisdictional authority presently exercised by the CITY, if any, under the law and nothing in this Agreement shall be construed to limit or remove any such jurisdictional authority, if any. Similarly, nothing herein shall be construed to obligate the CITY in any way beyond said traffic control and enforcement.

Supervision. The planning, scheduling, organization, direction, and supervision of law enforcement officers in all matters incidental to the delivery of traffic control or enforcement shall be solely determined by and at the discretion of the Chief.

Disbursement of Fines and Reimbursement of Costs. All fines collected from traffic citations issued by the Chief or his officers for violation of traffic laws on the Roads that are located within the City’s municipal limits shall be transferred to the City and/or appropriate governmental entity and disbursed as any other traffic fines collected absent this Agreement consistent with applicable rules, regulations, ordinances, and laws. In the event the CDD requests, and as a result the Chief in fact provides traffic control and enforcement services over the Roads within the CDD at a level greater than those services provided in similar geographic areas of the City of Winter Haven, Florida, the CDD shall reimburse the CITY if deemed necessary by either the CITY or the Chief or both for actual costs attributed to only those additional traffic control and enforcement services provided hereunder.

Signage. The CDD agrees, at its own expense, to comply with all applicable requirements for signage and traffic control and enforcement as required by Florida law, CITY ordinances, and Florida Department of Transportation standards. Specifically, the CDD agrees to comply with Section 316.0745, Florida Statutes, Uniform Signals and Devices and the Manual on Uniform Traffic Control Devices. The CDD agrees to comply with said requirements for all future installations and to maintain all current installations in accordance with said requirements. The CDD agrees to comply with any warrant studies performed by CITY. The CDD agrees, within thirty (30) days of the date of notice from CITY, to remove any multi-way stops or other installations that a study finds not to be warranted. The CDD agrees not to install any new multi- way stop or other installation without prior approval of CITY. The CITY agrees to conduct, if necessary, speed studies on the Roads that are located within the CITY municipal limits to determine the appropriate speed limit to be posted. The CDD shall reimburse the CITY for the actual cost of the speed study and/or the inspection to determine if existing signage meets or exceeds the standards set forth in the Manual of Uniform Traffic Control Devices (“MUTCD”). The CDD shall be responsible for installing and maintaining all posted signage.

Term. This Agreement will be for an initial term of one (1) year and shall be automatically renewed on an annual basis unless otherwise terminated as provided herein.

Termination. This Agreement may be terminated by either party without cause or liability upon thirty (30) days written notice to the other party. It is explicitly noted that should the Chief request that the CITY terminate this Agreement, the CITY will honor that request pursuant to this paragraph.

Non-Agent Status. This Agreement shall not be construed to constitute that the CITY and/or the CHIEF, or any of their respective agents, employees, law enforcement officers, or representatives, are agents or employees of the CDD, or vice versa.
Severability. It is declared to be the intent of the parties hereto that if any section, subsection, sentence, clause, or provision of this Agreement is held invalid the remainder of this Agreement shall be construed as not having contained said section, subsection, sentence, clause, or provision and shall not be affected by such holding.

Entire Agreement. This Agreement, including all exhibits attached hereto, contains the sole understanding between the parties relating to the matters set forth herein and no modification hereof may be made except by an instrument in writing and executed in the same manner as this Agreement.

Assignment. This Agreement shall not be assigned, or other responsibilities herein transferred, delegated, or conveyed in any manner, without the express written consent of CITY. The CITY will not provide such written consent prior to consulting with the Chief.
Successors. This Agreement shall be binding upon the parties their heirs, assigns, and successors in interest.

Notice. All notices to be given hereunder shall be in writing and sent by certified mail return receipt requested or by recognized overnight courier (such as Federal Express) to the following addresses:
As to City:	City of Winter Haven
Attn: Dale L. Smith, City Manager 451Third Street NW
Winter Haven, Florida 33881
Copy to:	Frederick J. Murphy, Jr., Esquire City Attorney
Boswell & Dunlap LLP 345 South Central Avenue Bartow, Florida 33830
As to Chief:	Winter Haven Police Department Attn: Chief Gary Hester

125 North Lake Silver Drive NW Winter Haven, Florida 33881

As to District:	Lucerne Park Community Development District
c/o Governmental Management Services – Central Florida, LLC 219 E. Livingston Street
Orlando, Florida 32801 Attn: District Manager

Copy to:	Kilinski Van Wyk PLLC 517 East College Avenue Tallahassee, Florida 32301
Attn: Lucerne Park CDD, District Counsel

Indemnification. In consideration for making and entering into this Agreement and for other good and valuable consideration the receipt and sufficiency of which is hereby acknowledged and to the fullest extent permitted by law, but as limited by applicable Florida law and the CDD’s sovereign immunity, the CDD shall indemnify defend and hold harmless the CITY and/or the CHIEF and all of their respective agents, employees, law enforcement officers, or representatives, from any claim loss damage cost charge or expense including attorneys’ fees and costs, arising out of any act, action, neglect, or omission, during the performance of this Agreement or work performed thereunder, whether direct or indirect, and whether or not due to or caused by negligence of the CITY and/or the CHIEF and/or all of their respective agents, employees, law enforcement officers, or representatives, except that CDD will not be liable under this provision for damages arising out of the injury or damage to persons or property directly caused or resulting from the sole negligence, any intentional action or any omission of the CITY and/or CHIEF and/or all of their respective agents, employees, law enforcement officers, or representatives. The CDD’s obligation to defend and indemnify shall not be excused because of the CDD’s inability to evaluate liability, or because the CDD evaluates liability and determines that the CDD is not liable, or determines that the CITY and/or the CHIEF is solely negligent. Only a final adjudication or judgment finding the CITY or the CHIEF solely negligent shall excuse performance of this provision by the CDD. If a judgment finding the CITY or the CHIEF solely negligent is appealed, and the finding of sole negligence is reversed, the CDD will, to the extent permitted by law, be obligated to indemnify the CITY and the CHIEF for the cost of the appeal(s). The CDD shall pay all costs, including but not limited to attorneys’ fees related to this obligation and its enforcement by the CITY or the CHIEF. This provision shall also pertain to any claims brought against the CITY or the CHIEF by any employee of the CDD, subcontractor, or anyone directly or indirectly employed by any of them. The CDD’s obligation under this provision shall not be limited in any way to the agreed upon contract price if any as shown in this Agreement or the CDD’s limit of or lack of sufficient insurance protection.

Nothing herein is intended to act as a waiver of the CITY’s sovereign immunity and/or the limits of liability set forth in Section 768.28, Florida Statutes, regardless of whether any such obligations are based in tort, contract, statute, strict liability, and negligence, product liability or otherwise.

Furthermore, nothing herein shall cause or be construed as a waiver of the CDD’s sovereign immunity or limitations on liability granted pursuant to Section 768.28, Florida Statutes, or other law, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which could otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law.

Effective Date. The effective date of this Agreement shall be the date on which the CITY’s governing body approves this Agreement.

Counterpart Signature Pages. To facilitate execution of this Agreement, the parties hereto hereby agree that this Agreement may be executed in as many counterparts as may be required and it shall not be necessary that the signature of, or on behalf of, each party appear on each counterpart; it shall be sufficient that the signature of, or on behalf of, each party appear on one or more of such counterparts. All counterparts shall, when taken collectively, constitute a single agreement.

IN WITNESS WHEREOF, the parties have caused these premises to be executed by their duly authorized representatives on this 	day of 	, 2024.

ATTEST:	CITY OF WINTER HAVEN, a Florida
municipal corporation	
(S E A L)		
	By: 		
Vanessa Castillo, City Clerk	Nathaniel J. Birdson, Jr., Mayor	

APPROVED AS TO LEGAL FORM AND SUFFICIENCY BY THE CITY ATTORNEY	
		
Frederick John Murphy, Jr.		

[Signature page to Agreement between the City Of Winter Haven and the Lucerne Park Community Development District for City Exercise of Traffic Control Jurisdiction]

LUCERNE	PARK	COMMUNITY DEVELOPMENT		DISTRICT,		a	Florida
community development district

By: 	
Bobbie Henley
Chairperson, Board of Supervisors

STATE OF FLORIDA COUNTY OF 	

SWORN TO AND SUBSCRIBED before me ☐ physical presence or ☐ remote notarization by Bobbie Henley, as Chairperson of the Board of Supervisors of the Lucerne Park Community Development District, who is personally known to me or who produced 	
as identification this     day of 	, 2024.

Notary Public
(Notary Seal)

Section VII

September 9, 2024 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, 2024. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Lucerne Park Community Development District as of and for the fiscal year ended September 30, 2024. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2024 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Lucerne Park Community Development District	Page 2

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

Lucerne Park Community Development District	Page 3

Audit Procedures—General
We will audit the financial statements of the governmental activities and each major fund, including but not limited to the general fund, the debt service fund, and the capital projects fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Lucerne Park Community Development District
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

Lucerne Park Community Development District	Page 4

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 $3,900 for the September 30, 2024 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis. We acknowledge that the District must submit its annual Audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year. Accordingly, for fiscal year ended September 30, 2024, we will deliver a draft audit to the District no later than May 15, 2025 and a final audit report no later than June 15, 2025. All accounting records (including, but not limited to, trial balances, general ledger detail, vendor files, bank and trust statements, minutes, and confirmations) for the fiscal year ended September 30, 2024 must be provided to us no later than January 15, 2025 in order for us to deliver a draft audit to the District no later than May 15, 2025 and a final audit report no later than June 15, 2025.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

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

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

Lucerne Park Community Development District	Page 5

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.

By: 	

Title: 	

Date: 	

Lucerne Park Community Development District	Page 6

Section VIII

Section C

1

dw

Lucerne Park CDD
Field Management Report

August 15, 2024
Marshall Tindall
Field Services Manager GMS

Lucerne Park CDD Field Management Report | 2024

Complete

Amenity Review

Pool facilities have been well maintained.
No issues found following storm. Shower valve was serviced following reports that it was not turning off. 1 valve has gone bad. Line was isolated and valve part will replaced after new parts arrive.
Loose sink was repaired in women’s restroom.

2

Lucerne Park CDD Field Management Report | 2024

Complete

Landscaping Review

Landscapers have kept district areas clean and well kept. Plant fills ins at entrance and amenity were completed and along with mulch redressing.
Replaced x1 perimeter tree near west entrance.

3

Lucerne Park CDD Field Management Report | 2024

Complete

General Maintenance

Playground filter fabric was repaired and mulch releveled. Playground borders were cleaned up and straightened.
Installed truncated dome matt on sidewalk where one was found missing by amenity.

4

Lucerne Park CDD Field Management Report | 2024

Amenity deck and sidewalk lightly cleaned.
Skimmer was cleared of sediment buildup and minor corner repairs.
Debris collected and removed from pond. Pipe removal from west entrance.

Complete

General Maintenance

5

Lucerne Park CDD Field Management Report | 2024

In Progress & Upcoming

General Maintenance

Some off season cleaning and paver work will be done at the pool building. Entry signs will be cleaning and touched up.
Solar lights checks.
Pool chair and Chaise lounge webbing strapping will be arranged.

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 1

to be provided under separate cover

Section 2

REQUEST FOR INCREASE IN SERVICE

LUCERNE PARK CDD

To the Board

Resort Pool Services would like to request an increase in service cost to take effect October 2024. Increasing the monthly fee is always a difficult decision but unfortunately one that needs to be made due to rising costs in staff, gas, and supply costs.

Your current monthly service cost is $1,880. 3 days week/6 days memorial – labor day. New monthly cost of $1,975. 3 days week/ 6 days memorial – labor day.

Please feel free to discuss this increase with me if this causes any issues with your board. We hope to continue servicing your property in 2025.

Thank you,

Simon McDonnell
Director of Operations

Section 3

to be provided under separate cover

Section D

Section 1

Lucerne Park Community Development District

Summary of Check Register

June 7, 2024 through August 1, 2024

Fund	Date	Check No.'s	Amount

General Fund		
	6/11/24	616-617	$	24,413.00	
	6/18/24	618-622	$	14,779.36	
	6/25/24	623-627	$	2,775.59	
	7/2/24	628	$	1,626.01	
	7/9/24	629	$	3,717.38	
	7/16/24	630-634	$	15,335.05	
	7/22/24	635-637	$	7,218.06	

Total Amount	$	69,864.45

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/08/24	PAGE	1
*** CHECK DATES 06/07/2024 - 08/01/2024 ***	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	#
6/11/24 00020	6/06/24 6171-06- 202406 310-51300-31400	*	450.00
SPEC ASSESS BONDS S2019
AMTEC	450.00 000616
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/24 00052	6/10/24 06102024 202406 300-58100-10000	*	23,963.00
FY24 CAP TRANSFER
LUCERNE PARK CDD	23,963.00 000617
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00053	5/31/24 00064602 202405 310-51300-48000	*	639.92
NOTICE OF PUBLIC HEARING
GANNETT MEDIA CORP DBA GANNETT	639.92 000618
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00007	6/01/24 216	202406 310-51300-34000	*	3,343.67
MANAGEMENT FEES JUN24
6/01/24 216	202406 310-51300-35200	*	100.00
WEBSITE ADMIN JUN24
6/01/24 216	202406 310-51300-35100	*	150.00
INFORMATION TECH JUN24
6/01/24 216	202406 310-51300-31300	*	416.67
DISSEMINATION SVCS JUN24
6/01/24 216	202406 330-57200-12000	*	437.50
AMENITY ACCESS JUN24
6/01/24 216	202406 310-51300-51000	*	.27
OFFICE SUPPLIES JUN24
6/01/24 216	202406 310-51300-42000	*	17.19
POSTAGE JUN24
6/01/24 216	202406 310-51300-42500	*	.90
COPIES JUN24
6/01/24 217	202406 320-53800-12000	*	1,325.00
FIELD MANAGEMENT JUN24
6/01/24 217	202406 310-51300-42500	*	29.23
STAPLES-PRINT SEP COVERS
GOVERNMENTAL MANAGEMENT SERVICES	5,820.43 000619
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00027	6/01/24 23082	202406 330-57200-46300	*	1,880.00
POOL MAINTENANCE JUN24
MCDONNELL CORPORATION DBA RESORT	1,880.00 000620
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00019	6/01/24 12870	202406 320-53800-46200	*	3,400.42
LANDSCAPE MAINT JUN24
PRINCE & SONS INC.	3,400.42 000621
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/24 00046	5/31/24 11754742 202405 330-57200-34500	*	3,038.59
SECURITY SVCS MAY24
SECURITAS SECURITY	3,038.59 000622
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/08/24	PAGE	2
*** CHECK DATES 06/07/2024 - 08/01/2024 ***	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	#
6/25/24 00039	6/20/24 BH062020 202406 310-51300-11000	*	200.00
SUPERVISOR FEE 06/20/24
BOBBIE HENLEY	200.00 000623
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/24 00047	6/20/24 EC062020 202406 310-51300-11000	*	200.00
SUPERVISOR FEE 06/20/24
EMILY CASSIDY	200.00 000624
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/24 00049	6/20/24 JK062020 202406 310-51300-11000	*	200.00
SUPERVISOR FEE 06/20/24
JESSICA KOWALSKI	200.00 000625
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/25/24 00034	6/19/24 9621	202405 310-51300-31500	*	883.50
GENERAL COUNSEL MAY24
KILINSKI VAN WYK, PLLC	883.50 000626

6/25/24	00023	6/19/24	
- - - - - - - - - - -
7/02/24 00032	7/02/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
06192024 202406 300-20700-10000	*	1,292.09
TXFER OF TAX RCPTS S2019
LUCERNE PARK CDD / US BANK	1,292.09 000627
-	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
07022024 202407 300-15500-10000	*	1,626.01

- - - - - - - - 7/09/24 00022	- - - - - - - - - 6/25/24 7372893
TRUSTEE	WHFS, LLC
- - - - - - - - - - - - - - -
202406 310-51300-32300	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- -
*	-	-	-	-	-	- - - - -	1,626.01
- - - - -	000628
- - -	
	6/25/24 7372893	202406 300-15500-10000															*						2,478.25			
	TRUSTEE	FEES FY25 S2019																								
- - - - - - - -	- - - - - - - - -	U.S. BANK
- - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	3,717.38
- - - - -	000629
- - -	
7/16/24 00030	6/30/24 12631	202406 330-57200-46700															*						1,235.00			

EQUIPMENT LEASE AUG24

FEES FY24 S2019

1,239.13

CLEANING SVCS JUN24

CLEAN STAR SERVICES OF CENTRAL FL	1,235.00 000630

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00007	7/01/24 218	202407 310-51300-34000	*	3,343.67
MANAGEMENT FEES JUL24
7/01/24 218	202407 310-51300-35200	*	100.00
WEBSITE ADMIN JUL24
7/01/24 218	202407 310-51300-35100	*	150.00
INFORMATION TECH JUL24
7/01/24 218	202407 310-51300-31300	*	416.67
DISSEMINATION SVCS JUL24
7/01/24 218	202407 330-57200-12000	*	437.50
AMENITY ACCESS JUL24
7/01/24 218	202407 310-51300-51000	*	.21
OFFICE SUPPLIES JUL24
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/08/24	PAGE	3
*** CHECK DATES 06/07/2024 - 08/01/2024 ***	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	#

310-51300-42000	*	27.30	
310-51300-42500	*	9.75	

7/01/24 218	202407
POSTAGE JUL24 7/01/24 218	202407
COPIES JUL24
7/01/24 219	202407 320-53800-12000	*	1,325.00
FIELD MANAGEMENT JUL24
GOVERNMENTAL MANAGEMENT SERVICES	5,810.10 000631
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00027	7/01/24 23459	202407 330-57200-46300	*	1,880.00
POOL MAINTENANCE JUL24
MCDONNELL CORPORATION DBA RESORT	1,880.00 000632
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00019	6/26/24 13063	202406 320-53800-46100	*	84.78
IRRIGATION REPAIRS JUN24
7/01/24 13239	202407 320-53800-46200	*	3,400.42
LANDSCAPE MAINT JUL24
PRINCE & SONS INC.	3,485.20 000633
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/16/24 00046	6/30/24 11792692 202406 330-57200-34500	*	2,924.75
SECURITY SVCS JUN24
SECURITAS SECURITY	2,924.75 000634
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/24 00044	7/12/24 108794	202407 330-57200-46000	*	210.00
ACCESS/CAMERA LABOR
CURRENT DEMANDS ELECTRICAL &	210.00 000635
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/24 00034	7/16/24 9903	202406 310-51300-31500	*	1,738.06
GENERAL COUNSEL JUN24
KILINSKI VAN WYK, PLLC	1,738.06 000636
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/24 00019	7/10/24 13378	202407 320-53800-46201	*	4,267.50
LANDSCAPE REPLCMNT JUL24
7/10/24 13380	202407 320-53800-46201	*	1,002.50
LANDSCAPE REPLCMNT JUL24
PRINCE & SONS INC.	5,270.00 000637
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	69,864.45
TOTAL FOR REGISTER	69,864.45

LUCP LUC PARK CDD	ZYAN

Lucerne Park Community Development District

Summary of Check Register

August 7, 2024 through September 5, 2024

Fund	Date	Check No.'s	Amount

General Fund		
	8/7/24	638-639	$	4,128.51	
	8/13/24	640-645	$	16,281.64	
	8/20/24	646	$	393.00	
	9/4/24	647-648	$	1,751.01	

Total Amount	$	22,554.16

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/12/24	PAGE	1
*** CHECK DATES 08/07/2024 - 09/05/2024 ***	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	#
8/07/24 00042	7/26/24 22415763 202406 310-51300-31100	*	530.00
GENERAL ENGINEERING JUN24
7/26/24 22415764 202406 310-51300-31100	*	1,972.50
ANNUAL ENG REPORT JUN24
DEWBERRY ENGINEERS INC.	2,502.50 000638
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/07/24 00032	8/06/24 08062024 202408 300-15500-10000	*	1,626.01
EQUIPMENT LEASE SEP24
WHFS, LLC	1,626.01 000639
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00030	7/26/24 12851	202407 330-57200-46700	*	1,390.00
CLEANING SVCS JUL24
CLEAN STAR SERVICES OF CENTRAL FL	1,390.00 000640
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00044	4/25/24 187852	202404 330-57200-34500	*	285.60
CS25 PROXIMITY CARD QTY4
CURRENT DEMANDS ELECTRICAL &	285.60 000641

8/13/24 00007	6/30/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	
	8/01/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
222	202406 320-53800-47000	*	721.09
GENERAL MAINTENANCE JUN24
220	202408 310-51300-34000	*	3,343.67
MANAGEMENT FEES AUG24
220	202408 310-51300-35200	*	100.00
WEBSITE ADMIN AUG24
220	202408 310-51300-35100	*	150.00
INFORMATION TECH AUG24
220	202408 310-51300-31300	*	416.67
DISSEMINATION SVCS AUG24
220	202408 330-57200-12000	*	437.50
AMENITY ACCESS AUG24
220	202408 310-51300-51000	*	.39
OFFICE SUPPLIES AUG24
220	202408 310-51300-42000	*	20.47
POSTAGE AUG24
221	202408 320-53800-12000	*	1,325.00
FIELD MANAGEMENT AUG24
GOVERNMENTAL MANAGEMENT SERVICES	6,514.79 000642
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00027	8/01/24 23804	202408 330-57200-46300	*	1,880.00
POOL MAINTENANCE AUG24
MCDONNELL CORPORATION DBA RESORT	1,880.00 000643
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/13/24 00019	8/01/24 13664	202408 320-53800-46200	*	3,400.42
LANDSCAPE MAINT AUG24
PRINCE & SONS INC.	3,400.42 000644
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
LUCP LUC PARK CDD	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/12/24	PAGE	2
*** CHECK DATES 08/07/2024 - 09/05/2024 ***	LUCERNE PARK - GENERAL

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS		STATUS		AMOUNT	....CHECK..... AMOUNT	#	
8/13/24 00046	7/31/24 11826199 202407 330-57200-34500
SECURITAS SECURITY		*		2,810.83	
2,810.83 000645	
- - - - - - - - 8/20/24 00034	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/20/24 10176	202407 310-51300-31500
KILINSKI VAN WYK, PLLC	- - - - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

393.00 000646	
- - - - - - - - 9/04/24 00019	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/12/24 14026	202408 320-53800-46100
PRINCE & SONS INC.	- - - - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

125.00 000647	
- - - - - - - - 9/04/24 00032	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/03/24 09032024 202409 300-15500-10000
WHFS, LLC	- - - - -	- - - -
*	- - - - -	- - - - -	- - - - - - - -

1,626.01 000648	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - -	- - - -	- - - - -	- - - - -	- - - - - - - -	

BANK A LUCERNE PARK CDD

SECURITY SVCS JUL24

GENERAL COUNSEL JUL24

393.00

IRRIGATION REPAIRS AUG24

125.00

EQUIPMENT LEASE OCT24

1,626.01

TOTAL FOR BANK A	22,554.16
TOTAL FOR REGISTER	22,554.16

LUCP LUC PARK CDD	ZYAN

Section 2

Lucerne Park
Community Development District

Unaudited Financial Reporting
July 31, 2024

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2019	

5	
	Capital Reserve Fund	

6-7	
	Month to Month	

8	
	Long Term Debt Report	

9	
	Assessment Receipt Schedule	

Lucerne Park
Community Development District Combined Balance Sheet
July 31, 2024

	General Fund	Debt Service Fund	Capital Reserve Fund	Totals Governmental Funds	
Assets:
Cash:
Operating Account	

$	384,107	

$	

-	$	-	

$	384,107	
Money Market Account	$	-	$	-	$	76,161	$	76,161	
Investments: Series 2019
Reserve	$	-	$	210,022	$	-	$	210,022	
Revenue	$	-	$	214,729	$	-	$	214,729	
Prepayment	$	-	$	2,075	$	-	$	2,075	
Due from General Fund	$	-	$	1,342	$	-	$	1,342	
Prepaid Expenses	$	4,104	$	-	$	-	$	4,104	
Total Assets	$	388,211	$	428,168	$	76,161	$	892,540	

Liabilities:
Accounts Payable	

$	8,103	

$	-	$	-	$	8,103	
Due to Debt Service	$	1,342	$	-	$	-	$	1,342	
Total Liabilites	$	9,445	$	-	$	-	$	9,445	

Fund Balance:
Deposits and Prepaid Items	

$	4,104	

$	-	$	-	$	4,104	
Restricted for:
Debt Service 2019	
$	-	
$	428,168	
$	-	
$	428,168	
Unassigned	$	374,662	$	-	$	76,161	$	450,823	
Total Fund Balances	$	378,766	$	428,168	$	76,161	$	883,095	
					
Total Liabilities & Fund Balance	$	388,211	$	428,168	$	76,161	$	892,540	

Lucerne Park
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues:					
Assessments	$	446,207	$	446,207	$	448,167	$	1,960	
Other Income	$	-	$	150	$	150	$	-	
Total Revenues	$	446,207	$	446,357	$	448,317	$	1,960	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	10,000	$	4,200	$	5,800	
Engineering	$	20,000	$	16,667	$	3,253	$	13,414	
Attorney	$	25,000	$	20,833	$	11,517	$	9,317	
Annual Audit	$	4,800	$	3,800	$	3,800	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	450	$	450	$	450	$	-	
Dissemination	$	5,000	$	4,167	$	4,167	$	-	
Trustee Fees	$	4,337	$	3,717	$	3,717	$	-	
Management Fees	$	40,124	$	33,437	$	33,437	$	-	
Information Technology	$	1,800	$	1,500	$	1,500	$	-	
Website Administration	$	1,200	$	1,000	$	1,000	$	-	
Postage & Delivery	$	900	$	750	$	324	$	426	
Insurance	$	6,586	$	6,586	$	6,197	$	389	
Copies	$	500	$	417	$	58	$	358	
Legal Advertising	$	3,000	$	2,500	$	2,607	$	(107)	
Other Current Charges	$	1,000	$	833	$	410	$	423	
Office Supplies	$	350	$	292	$	4	$	288	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Subtotal General & Administrative	$	132,222	$	112,124	$	81,815	$	30,308	

Lucerne Park
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Operations & Maintenance					
Field Services
Property Insurance	

$	13,886	

$	13,886	

$	14,264	

$	(378)	
Field Management	$	15,900	$	13,250	$	13,250	$	-	
Landscape Maintenance	$	45,800	$	38,167	$	34,004	$	4,162	
Landscape Replacement	$	15,000	$	12,500	$	5,270	$	7,230	
Streetlights	$	38,473	$	32,061	$	29,631	$	2,430	
Electric	$	5,000	$	4,167	$	707	$	3,460	
Water & Sewer	$	3,500	$	2,917	$	796	$	2,120	
Sidewalk & Asphalt Maintenance	$	2,500	$	2,083	$	-	$	2,083	
Irrigation Repairs	$	7,500	$	6,250	$	316	$	5,934	
General Repairs & Maintenance	$	10,000	$	8,333	$	4,367	$	3,966	
Contingency	$	7,500	$	6,250	$	-	$	6,250	
Subtotal Field Expenditures	$	165,059	$	139,864	$	102,606	$	37,258	

Amenity Expenditures
Amenity - Electric	

$	6,000	

$	5,000	

$	7,209	

$	(2,209)	
Amenity - Water	$	6,000	$	5,000	$	3,941	$	1,059	
Playground Lease	$	19,512	$	16,260	$	16,260	$	0	
Internet	$	2,000	$	1,667	$	1,634	$	32	
Pest Control	$	600	$	500	$	-	$	500	
Janitorial Service	$	15,300	$	12,750	$	12,305	$	445	
Security Services	$	32,000	$	26,667	$	28,864	$	(2,197)	
Pool Maintenance	$	19,800	$	16,500	$	18,920	$	(2,420)	
Amenity Repairs & Maintenance	$	10,000	$	8,333	$	5,394	$	2,939	
Amenity Access Management	$	5,250	$	4,375	$	4,375	$	-	
Contingency	$	8,500	$	7,083	$	280	$	6,803	
Subtotal Amenity Expenditures	$	124,962	$	104,135	$	99,182	$	4,953	
					
Total Expenditures	$	422,244	$	356,122	$	283,603	$	72,520	
					
Excess (Deficiency) of Revenues over Expenditures	$	23,963		$	164,714		

Other Financing Sources/(Uses):					
Transfer In/(Out) - Capital Reserves	$	(23,963)	$	(23,963)	$	(23,963)	$	-	
Total Other Financing Sources/(Uses)	$	(23,963)	$	(23,963)	$	(23,963)	$	-	
					
Net Change in Fund Balance	$	-		$	140,751		
					
Fund Balance - Beginning	$	-		$	238,015		
					
Fund Balance - Ending	$	-		$	378,766		

Lucerne Park
Community Development District Debt Service Fund Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues:					
Assessments	$	419,524	$	419,524	$	421,365	$	1,841	
Interest	$	-	$	-	$	18,405	$	18,405	
Total Revenues	$	419,524	$	419,524	$	439,770	$	20,246	

Expenditures:					
Interest - 11/1	$	147,172	$	147,172	$	147,172	$	-	
Principal - 5/1	$	125,000	$	125,000	$	125,000	$	-	
Interest - 5/1	$	147,172	$	147,172	$	147,172	$	-	
Total Expenditures	$	419,344	$	419,344	$	419,344	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	180		$	20,426		
					
Fund Balance - Beginning	$	194,881		$	407,742		
					
Fund Balance - Ending	$	195,061		$	428,168		

Lucerne Park
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 07/31/24	Thru 07/31/24	Variance	

Revenues

Interest	

$	-	

$	-	

$	2,213	

$	2,213	
Total Revenues	$	-	$	-	$	2,213	$	2,213	

Expenditures:

Capital Outlay	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	2,213		

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	23,963	

$	23,963	

$	23,963	

$	-	
Total Other Financing Sources (Uses)	$	23,963	$	23,963	$	23,963	$	-	
					
Net Change in Fund Balance	$	23,963		$	26,176		
					
Fund Balance - Beginning	$	70,000		$	49,985		
					
Fund Balance - Ending	$	93,963		$	76,161		

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  $	(1,024)	$	1,332	$	2,691  $	2,718	$	1,374	$	1,420	$	7	$	-	$	-	$	448,167	
Total Revenues	$	-	$	3,914	$	435,736  $	(1,024)	$	1,332	$	2,691  $	2,718	$	1,434	$	1,450	$	67	$	-	$	-	$	448,317	

Expenditures:												
General & Administrative:												
Supervisor Fees	$	600	$	800	$	(200)	$	-	$	600	$	600	$	1,000	$	200	$	600	$	-	$	-  $	-  $	4,200	
Engineering	$	55	$	55	$	-	$	-	$	165	$	-	$	475	$	-	$	2,503	$	-	$	-  $	-  $	3,253	
Attorney	$	1,215	$	2,190	$	250	$	627	$	1,387	$	1,454	$	1,380	$	884	$	1,738	$	393	$	-  $	-  $	11,517	
Annual Audit	$	-	$	-	$	-	$	-	$	3,800	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	3,800	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	5,000	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	450	$	-	$	-  $	-  $	450	
Dissemination	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	417	$	-  $	-  $	4,167	
Trustee Fees	$	2,478	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,239	$	-	$	-  $	-  $	3,717	
Management Fees	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	3,344	$	-  $	-  $	33,437	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	-  $	1,500	
Website Administration	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	1,000	
Postage & Delivery	$	37	$	9	$	4	$	161	$	10	$	16	$	25	$	18	$	17	$	27	$	-  $	-  $	324	
Insurance	$	6,197	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	6,197	
Copies	$	-	$	2	$	11	$	-	$	-	$	1	$	3	$	1	$	30	$	10	$	-  $	-  $	58	
Legal Advertising	$	393	$	243	$	-	$	-	$	-	$	742	$	838	$	391	$	-	$	-	$	-  $	-  $	2,607	
Other Current Charges	$	39	$	39	$	39	$	39	$	41	$	41	$	41	$	41	$	49	$	41	$	-  $	-  $	410	
Office Supplies	$	0	$	0	$	0	$	0	$	0	$	1	$	1	$	1	$	0	$	0	$	-  $	-  $	4	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	175	
Subtotal General & Administrative	$	20,199	$	7,348	$	4,114	$	4,837	$	10,014	$	6,866	$	7,772	$	5,546	$	10,637	$	4,482	$	-  $	-  $	81,815	

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  $
-  $
-  $
-  $
-  $

-  $
1,325  $
3,400  $
-  $
2,926  $
74  $
119  $
-  $
-  $
380  $
-  $

-  $
1,325  $
3,400  $
-  $
2,990  $
75  $
80  $
-  $
-  $
1,033  $
-  $

-  $
1,325  $
3,400  $
-  $
2,990  $
72  $
55  $
-  $
-  $
-  $
-  $

-  $
1,325  $
3,400  $
-  $
2,990  $
67  $
58  $
-  $
-  $
695  $
-  $

-  $
1,325  $
3,400  $
-  $
2,990  $
69  $
55  $
-  $
-  $
-  $
-  $

-  $
1,325  $
3,400  $
-  $
2,990  $
65  $
60  $
-  $
85  $
721  $
-  $

-  $	-  $
1,325  $	-  $
3,400  $	-  $
5,270  $	-  $
2,980  $	-  $
71  $	-  $
60  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	14,264
-  $	13,250
-  $	34,004
-  $	5,270
-  $	29,631
-  $	707
-  $	796
-  $	-
-  $	316
-  $	4,367
-  $	-

Subtotal Field Expenditures	$	22,253  $	9,459  $	7,796  $	8,224  $	8,904  $	7,843  $	8,535  $	7,839  $	8,646  $	13,106  $	-  $	-  $  102,606

Amenity Expenditures Amenity - Electric Amenity - Water Playground Lease
Internet Pest Control
Janitorial Service Security Services Pool Maintenance
Amenity Repairs & Maintenance 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  $
1,085  $
438  $
-  $

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

901  $
445  $
1,626  $
157  $
-  $
1,295  $
2,469  $
1,880  $
-  $
438  $
-  $

839  $
155  $
1,626  $
162  $
-  $
1,285  $
2,469  $
1,880  $
-  $
438  $
-  $

623  $
185  $
1,626  $
169  $
-  $
1,295  $
4,064  $
1,880  $
825  $
438  $
-  $

363  $
185  $
1,626  $
169  $
-  $
1,275  $
2,741  $
1,880  $
860  $
438  $
-  $

635  $
175  $
1,626  $
169  $
-  $
1,335  $
3,039  $
1,880  $
-  $
438  $
280  $

688  $
690  $
1,626  $
169  $
-  $
1,235  $
2,925  $
1,880  $
-  $
438  $
-  $

740  $	-  $
810  $	-  $
1,626  $	-  $
169  $	-  $
-  $	-  $
1,390  $	-  $
2,811  $	-  $
1,880  $	-  $
210  $	-  $
438  $	-  $
-  $	-  $

-  $	7,209
-  $	3,941
-  $	16,260
-  $	1,634
-  $	-
-  $	12,305
-  $	28,864
-  $	18,920
-  $	5,394
-  $	4,375
-  $	280

Other Financing Sources/Uses:

Transfer In/(Out) - Capital Reserves

$

-  $

-  $

-  $

-  $

-  $

-  $

-  $

-  $

(23,963)  $

-  $

-  $

-  $	(23,963)

Net Change in Fund Balance	$	(53,509)  $	(23,371)  $	414,183  $	(23,295)  $	(26,439)  $	(23,123)  $	(23,127)  $	(21,528)  $	(51,447)  $	(27,594)  $	-  $	-  $  140,751

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(23,963)  $	-  $	-  $	-  $	(23,963)

Excess Revenues (Expenditures)	$	(53,509)  $	(23,371)  $	414,183  $	(23,295)  $	(26,439)  $	(23,123)  $	(23,127)  $	(21,528)  $	(27,484)  $	(27,594)  $	-  $	-  $  164,714

Total Expenditures	$	53,509  $	27,285  $	21,553  $	22,271  $	27,771  $	25,814  $	25,845  $	22,962  $	28,934  $	27,661  $	-  $	-  $  283,603

Subtotal Amenity Expenditures	$	11,057  $	10,477  $	9,642  $	9,210  $	8,853  $	11,106  $	9,537  $	9,577  $	9,651  $	10,073  $	-  $	-  $	99,182

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)	
LESS: PRINCIPAL PAYMENT - 05/01/24	($125,000)	
CURRENT BONDS OUTSTANDING	$6,260,000	

Lucerne Park
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

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

52%	48%	100%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
General Fund	2019 Debt Service	
Total	

11/14/23	
10/1-10/31/23	
$	2,690.45	
$	(107.63)	
$	(51.66)	
$	-	
$	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)	$	-	$	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)	$	-	$	2,531.17	$	1,304.60	$	1,226.57	$	2,531.17	
12/8/23	11/3-11/22/23	$	13,452.25	$	(538.07)	$	(258.28)	$	-	$  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)	$	-	$ 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)	$	-	$	5,062.34	$	2,609.19	$	2,453.15	$	5,062.34	
1/1/24	1% Fee Adj	$	(9,308.96)	$	-	$	-	$	-	$	(9,308.96)	$  (4,797.95)	$	(4,511.01)	$  (9,308.96)	
1/10/24	12/16-12/31/23	$	5,380.90	$	(215.24)	$	(103.31)	$	-	$	5,062.35	$	2,609.20	$	2,453.15	$	5,062.35	
1/16/24	10/01-12/31/23	$	-	$	-	$	-	$	2,259.29	$	2,259.29	$	1,164.46	$	1,094.83	$	2,259.29	
2/9/24	01/01/24-01/31/24	$	2,690.45	$	(53.81)	$	(52.73)	$	-	$	2,583.91	$	1,331.78	$	1,252.13	$	2,583.91	
3/13/24	02/01/24-02/29/24	$	5,380.90	$	(53.81)	$	(106.54)	$	-	$	5,220.55	$	2,690.73	$	2,529.82	$	5,220.55	
4/10/24	03/01/24-03/31/24	$	8,071.35	$	(2,690.45)	$	(107.62)	$	-	$	5,273.28	$	2,717.91	$	2,555.37	$	5,273.28	
5/20/24	01/01/24-03/31/24	$	-	$	-	$	-	$	29.74	$	29.74	$	15.33	$	14.41	$	29.74	
5/31/24	04/01/24-04/31/24	$	2,690.45	$	-	$	(53.81)	$	-	$	2,636.64	$	1,358.96	$	1,277.68	$	2,636.64	
6/28/24	06/03/24-06/03/24	$	2,811.52	$	-	$	(56.23)	$	-	$	2,755.29	$	1,420.11	$	1,335.18	$	2,755.29	
7/25/24	04/01/24-06/30/24	$	-	$	-	$	-	$	13.81	$	13.81	$	7.12	$	6.69	$	13.81	

Total	$ 924,398.26	$	(39,280.69)  $ (17,888.53)  $	2,302.84	$ 869,531.88	$ 448,167.11	$ 421,364.77	$ 869,531.88

100%
0

Net Percent Collected
Balance Remaining to Collect