Lakeside Preserve Community Development District
12051 Corporate Boulevard, Orlando, FL 32817; 407-723-5900 www.lakesidepreservecdd.org
The following is the proposed agenda for the Board of Supervisors meeting for the Lakeside Preserve Community Development District, scheduled to be held Thursday, May 13, 2021 at 11:30 a.m. at the Offices of Highland Homes, 3020 S. Florida Avenue, Suite 101, Lakeland, Florida 33803. Questions or comments on the Board Meeting or proposed agenda may be addressed to Jane Gaarlandt at gaarlandtj@pfm.com or (407) 723-5900.

To attend the meeting, please use the below conference call information:
Phone:	1-844-621-3956
Access Code:	790 393 986 #
PROPOSED BOARD OF SUPERVISORS’ MEETING AGENDA

Administrative Matters
Roll Call to Confirm Quorum
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]
Consideration of Minutes of the November 24, 2020 Board of Supervisors’ Meeting
Review of Letter from Supervisor of Election Regarding Qualified Electors

Business Matters
Consideration of Resolution 2021-02, Approving a Proposed Budget for Fiscal Year 2021-2022 and Setting a Public Hearing Date Thereon [suggested date: August 12, 2021] (provided under separate cover)
Consideration of HGS Fee Increase Letter
Consideration of Proposal for Pond Repair (provided under separate cover)
Discussion of Pond Policies [hard gate / public access]
Ratification of Payment Authorization Nos. 97 - 105
Consideration of Payment Authorization Nos 106 - 123
Review of Monthly Financials

Other Business Staff Reports
District Counsel
Consideration of E-Verify Memorandum
District Engineer District Manager
Consideration of Change of District Depository Supervisor Requests and Audience Comments Adjournment

Lakeside Preserve Community Development District

Minutes

MINUTES OF MEETING

LAKESIDE PRESERVE COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING
Thursday, November 24, 2020 at 11:09 a.m.
Offices of Highland Homes,
3020 S. Florida Avenue, Suite 101,
Lakeland, Florida 33803

Board Members present at roll call:

Lee Saunders	Chairman
Joel Adams	Vice-Chairman
Brian Walsh	Assistant Secretary
Jeffery Shenefield	Assistant Secretary
Dan Lewis	Assistant Secretary Also Present:
Jane Gaarlandt	PFM Group Consulting, LLC		
Christina Hanna	PFM Group Consulting, LLC	(via phone)	
Verona Griffith	PFM Group Consulting, LLC	(via phone)	
Dexter Glasgow	PFM Group Consulting, LLC	(via phone)	
Michelle Rigoni	Hopping Green & Sams, P.A.	(via phone)	
Todd Amaden	District Engineer	(via phone)	

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

The meeting was called to order at approximately 11:09 a.m. Those in attendance are outlined above.

SECOND ORDER OF BUSINESS	Public Comment Period

There were no members of the public present a this time.

THIRD ORDER OF BUSINESS	Consideration of Minutes of the July 16, 2020 Board of Supervisors Meeting

The Board reviewed the minutes of the July 16, 2020 Board of Supervisors Meeting. Ms. Rigoni provided feedback on the minutes which she provided to Ms. Hanna via email.

ON MOTION by Mr. Adams, seconded by Ms. Walsh, with all in favor, the Board approved the minutes of the July 16, 2020 Board of Supervisors Meeting, as amended to incorporated District Counsel’s comments.

Mr. Saunders joined the meeting in progress.

FOURTH ORDER OF BUSINESS	Consideration of Amended FY 2020 Budget

Ms. Gaarlandt presented the amended Fiscal Year 2020 Budget for consideration. The District went over budget by approximately $18,900.00 and it was added to the Budget as a Develop Contribution. The main reason for the increase was the landscaping area. There was discussion regarding the boulevard which is owned by the HOA. A discussion took place.

ON MOTION by Mr. Saunders, seconded by Mr. Walsh, with all in favor, the Board approved the Amended 2020 Budget.

FIFTH ORDER OF BUSINESS	Discussion of Pond Policies

Ms. Gaarlandt stated the District was requested by residents to install some additional signs around the ponds to limit access. There is currently no policy in place for the uses of the Ponds. Ms. Gaarlandt suggested the Board institute a policy for pond usage and install signs accordingly. The District cannot put up signs saying private property because the District and the ponds are open to the public. Mas. Gaarlandt stated this is the beginning of the conversation and it can be brought back to the next meeting to take action. A lengthy discussion took place.

The Board asked Ms. Rigoni if there were general policies that could be circulated as a guideline for them to review. Ms. Rigoni will circulate sample polices and reach out to Bond Counsel about the access issues.

SIXTH ORDER OF BUSINESS	Ratification of Payment Authorization Nos. 92 - 96

previously been approved by the Chair and just need to be ratified by the Board.

ON MOTION by Mr. Shenefield, seconded by Mr. Walsh, with all in favor, the Board ratified Payment Authorization Nos. 92- 96.

SEVENTH ORDER OF BUSINESS	Consideration	of	Payment Authorization Nos. 97 - 105

The Board reviewed Payment Authorization Nos. 97 – 105.

ON MOTION by Mr. Shenefield, seconded by Mr. Walsh, with all in favor, the Board approved Payment Authorization Nos. 97- 105.

EIGHTH ORDER OF BUSINESS	Review of Monthly Financials

The Board reviewed the Monthly Financials. There was no action required by the Board.

NINTH ORDER OF BUSINESS	Staff Reports District Counsel –	No Report
District Engineer –	No Report

District Manager – Ms. Gaarlandt discussed legislative changes that no longer require certain things to be posted on the website and asked the Board’s direction if they want to continue posting the documents as they have or implement the legislative changes. The Audit Report is no longer required to be posted but a link to the Auditor General Website must be provided. The Public Facilities Report is no longer required to be posted for those Districts that have one. The Agenda Package in its entirety is no longer required to be posted but the cover page of the Agenda Package is sufficient. If the Board chooses to only post the Agenda and not all the backup a note will be posted that the entire agenda package is available per request in

new legislative guidelines could limit the District’s exposure to ADA issues.

ON MOTION by Mr. Shenefield, seconded by Mr. Walsh, with all in favor, the Board approved posting the documents on the District Website in accordance to the new Statutory Guidelines.

Mr. Glasgow asked the Board’s permission to send out the Aquatic Maintenance Contract to bid. He explained the District has had issues with the current aquatic management company. The level of their work is substandard for the full year. One homeowner calls weekly with justified complaints. in the summer there was a massive fish kill in the ponds due to an algae bloom which caused a problem with vultures and ravens. In working with the company they have not made any strides in improving the level of service. Ms. Glasgow recommended to the Board that we send that contract out to bid to see of the District can get better service at a matching or lower price.

ON MOTION by Mr. Shenefield, seconded by Mr. Walsh, with all in favor, the Board authorized District staff to solicit bids for the Aquatic Maintenance Contract.

TENTH ORDER OF BUSINESS	Supervisor Requests and Audience Comments

There were no Supervisor requests or audience comments.

ELEVENTH ORDER OF BUSINESS	Adjournment

Ms. Gaarlandt requested a motion to adjourn the meeting.

ON MOTION by Mr. Walsh, seconded by Mr. Shenefield, with all in favor, the November 24, 2020 Board of Supervisor’s Meeting for the Lakeside Preserve Community Development District was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Lakeside Preserve Community Development District

Letter from Supervisor of Election

ELECTIONS

SUPERVISOR OF

POLK COUNTY, FLORIDA
Lori Edwards

April 21, 2021

Christina Hanna - Asst DM Fishkind & Associates - PFM 12051 Corporate Blvd.
Orlando, Florida 32817-1450

RE: Lakeside Preserve Community Development District Registered Voters

Dear Ms. Hanna,
In response to your request, there are currently 122 registered voters within the Lakeside Preserve Community Development District. This number of registered voters in said District is as of April 15, 2021.

Please do not hesitate to contact us if we can be of further assistance.

Sincerely,
l--o-u.·  EcL.vG
Lori Edwards
Supervisor of Elections Polk County, Florida

P.O. Box 1460, Bartow, FL 33831 PHONE: (863) 534-5888 Fax: (863) 845-2718
PolkElections.com

Para asistencia en Espanol, por favor de llamar al (863) 534-5888

Lakeside Preserve Community Development District

Resolution 2021-02

(provided under separate cover)

Lakeside Preserve CDD	
Proposed Fiscal Year 2022 Annual Operational & Maintenance Budget	

Year To Date

Revenues	
On-Roll Assessments	
Off-Roll Assessments - Direct bill	
Net Revenues	

General & Administrative Expenses	
Supervisor Fees	
D&O Insurance	
Trustee Services	
Management	
Engineering	
Dissemination Agent	
Property Appraiser	
District Counsel	
Assessment Administration	
Reamortization Schedules	
Audit	
Travel and Per Diem	
Telephone	
Postage & Shipping	
Copies	
Legal Advertising	
Miscellaneous	
Web Site Maintenance	
Dues, Licenses, and Fees	
Electric	
Irrigation	
Aquatic Contract	
General Insurance	
Property & Casualty	
Landscaping Maintenance & Material	
Contingency	
Total General & Administrative Expenses	

$     69,307.69	
$     41,379.07	

$      108,091.80	
$       (41,241.51)	

Other Income (Expense)	
Interest Income	

$	12.44		$	150.00		$	(137.56)		$	300.00		$	300.00	

Total Expenses

Actual Through 03/31/2021

$     81,637.05	
29,049.71	
$ 110,686.76	

$	-	
2,421.00	
2,357.03	
12,499.98	
150.00	
5,000.00	
3,677.82	
2,101.50	
7,500.00	
125.00	
-	
25.95	
-	
34.13	
-	
261.62	
182.10	
925.00	
175.00	
441.06	
-	
4,480.50	
2,960.00	
1,215.00	
22,775.00	
-	
$     69,307.69	

Anticipated April - Sept 2021

$	-	
66,850.29	
$        66,850.29	

$	3,600.00	
-	
3,642.97	
12,500.02	
4,850.00	
5,000.00	
-	
17,898.50	
7,500.00	
375.00	
5,000.00	
474.05	
100.00	
265.87	
250.00	
2,738.38	
2,218.57	
1,775.00	
-	
1,558.94	
10,000.00	
4,219.50	
-	
-	
21,625.00	
2,500.00	
$      108,091.80	

Anticipated Total FY 2021

$        81,637.05	
95,900.00	
$      177,537.05	

$	3,600.00	
2,421.00	
6,000.00	
25,000.00	
5,000.00	
10,000.00	
3,677.82	
20,000.00	
15,000.00	
500.00	
5,000.00	
500.00	
100.00	
300.00	
250.00	
3,000.00	
2,400.67	
2,700.00	
175.00	
2,000.00	
10,000.00	
8,700.00	
2,960.00	
1,215.00	
44,400.00	
2,500.00	
$      177,399.49	

FY 2021
Adopted Budget

$        81,000.00	
95,900.00	
$      176,900.00	

$	7,200.00	
2,500.00	
6,000.00	
25,000.00	
5,000.00	
5,000.00	
-	
20,000.00	
15,000.00	
500.00	
5,000.00	
500.00	
200.00	
300.00	
500.00	
3,000.00	
2,500.00	
2,700.00	
175.00	
2,000.00	
10,000.00	
8,700.00	
3,025.00	
3,000.00	
44,400.00	
5,000.00	
$      177,200.00	

FY 2022
Proposed Budget

$        81,000.00	
95,900.00	
$      176,900.00	

$	2,800.00		
2,500.00		
6,000.00		
25,000.00		
5,000.00		
5,000.00		
 	5,000.00  		
16,000.00		
7,500.00		
500.00		
5,000.00		
500.00		
200.00		
300.00		
500.00		
3,000.00		
2,500.00		
2,700.00		
175.00		
2,000.00		
10,000.00		
 	9,000.00  		
3,025.00		
3,000.00		
 	55,000.00  	includes HOA fee of $800 x 12 = $9,600	
5,000.00		
$      177,200.00		

$      177,399.49	
$	137.56	

$      177,200.00	
$	(300.00)	

$      177,200.00	
$	(300.00)	

	$	12.44		$	150.00		$	(137.56)		$	300.00		$	300.00	
Total Other Income (Expense)

Net Income (Loss)	

$     41,391.51		

$       (41,391.51)		

$	(0.00)		

$	-		

$	-	

Page 1 of 1

Lakeside Preserve CDD
Proposed FY 2021 - 2022 O&M Assessments

Development Phase	

Lot Count	

ERU per Lot	

Total ERUs	Net O&M Assmt. per
Phase	Net O&M Assmt. per
Lot	Gross CDD
O&M Assmt. Per Lot**	FY2022
O&M Net		
Phase 1 - platted	135	1.0	135	$81,000.00	$600.00	$645.16	$
600.00	$0.00	
Phase 2 -
unplatted	
160	
0.50	
80	
$47,067.48	
$294.17	
$316.31	$ 139.65	$154.52	
Phase 3 - unplatted	
166	
0.50	
83	
$48,832.52	
$294.17	
$316.31	$ 139.65	$154.52	
Totals	461		298	$176,900.00					

*4% discount for early payment
**Gross assessments include a 7.0% gross-up to account for the fees and costs of collecting assessments on the county tax roll.

Budget Item Description

Revenues:

On-Roll Assessments

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Assessments collected via the tax collector are referred to as “On-Roll Assessments.”

Off-Roll Assessments

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Assessments collected through direct billing are referred to as “Off-Roll Assessments.”

Other Income & Other Financing Sources

Unexpected revenue source.

Administrative Expenditures:

Supervisor Fees

Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for meeting attendance and to receive up to $200.00 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all supervisors attending the meetings.

Directors’ & Officers’ (D&O) or Public Officials’ Liability (POL) Insurance

Supervisors’ and Officers’ liability insurance.

Trustee Services

The Trustee submits invoices annually for services rendered on bond series. These fees are for maintaining the District trust accounts.

District Management Fees

The District receives Management and Administrative services as part of a Management Agreement with PFM Group Consulting, LLC. These services are further outlined in Exhibit “A” of the Management Agreement.

Engineering Fees

The District’s engineer provides general engineering services to the District. Among these services are attendance at and preparation for monthly board meetings, review of invoices, and all other engineering services as requested by the District throughout the year.

Dissemination Agent

When bonds are issued for the District, the Bond Indenture requires continuing disclosure, which the dissemination agent provides to the trustee and bond holders.

Field Management

Reimbursable expenses such as rental car, gas, tolls and/or mileage incurred by the Field Manager for site visits.

Property Appraiser Fee

Cost incurred for a copy of the annual parcel listing for parcels within the District from the county.

District Counsel

The District’s legal counsel provides general legal services to the District. Among these services are attendance at and preparation for monthly board meetings, review of operating and maintenance contracts, and all other legal services as requested by the District throughout the year.

Assessment Administration

The District can levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. It is typically collected via the Tax Collector. The District Manager submits an Assessment Roll to the Tax Collector annually by the deadline set by the Tax Collector or Property Appraiser.

Re-amortization Schedules

When debt is paid on a bond series, a new amortization schedule must be recalculated. This can occur up to four times per year per bond issue.

Audit

Chapter 218 of the Florida Statutes requires a District to conduct an annual financial audit by an Independent Certified Public Accounting firm. Some exceptions apply.

Travel & Per Diem

Travel to and from meetings as related to the District.

Telephone

Telephone and fax machine services.

Postage & Shipping

Mail, overnight deliveries, correspondence, etc.

Copies

Printing and binding Board agenda packages, letterhead, envelopes, and copies.

Legal Advertising

The District will incur expenditures related to legal advertising. The items for which the District will advertise include, but are not limited to monthly meetings, special meetings, and public hearings for the District.

Website Maintenance

Website maintenance fee.

Bank Fees

Bank fees associated with the services the District uses with the bank (e.g. remote deposit capture, positive pay, wire transfers, ACH payments, monthly maintenance, etc.).

Dues, Licenses & Fees

The District is required to pay an annual fee to the Department of Economic Opportunity.

Irrigation

Irrigation meters are located throughout the District and serviced by the local water department.

General Insurance

General liability insurance.

Property & Casualty

Insurance to protect property and cover casualty.

Contingency

Other expenses incurred throughout the year.

Lakeside Preserve Community Development District

HGS Fee Increase Letter

Hopping Green & Sams
Attorneys and Counselors
January 28, 2021

Lc/aokPesFiMde GProsueprvCeoCnsoumltminugn, iLtyLDCevelopment District 1O2r0la5n1dCo,oFrploorriadtae B32o8ul1e7vard
Re:	Lakeside Preserve Community Development District Dear District Manager:
adjustmTehnets tfoeethaeghreoeumrlyenbtililningplaafcteer baentwaneneunaloeuvralfiuramtionanbdy tohuer fiDrimstr. icTt hceofinrtemmipslaretesspeacntfunullayl

with the February billing statement, covering January 2021 time.

frsuobmmaittriendgutchtios nnointihfiocuatriloynraotfesinacsreaanseexiinstoinugr cstlaienndtaordf theufirlrymr.atMesy. hTohuerlDy irsattreicwt iwlliblles$ti1ll6b0e. nTehfiet h$2o8u5rl.yTrahtee roaftethfoerapsasoraclieagtealmseorsvtilciekselwyiltlobpero$1vi6d0e. sTehrveicuepsdatotetdhehoDuirsltyrircattewsiwll irlalnbgeecofrmoeme$ff2e6c5tivtoe
expenseAs sfoarltwheayDs,iswtriectwwilhlilceoantttihneuesatmoeitmimpleepmreonvtidciongst-tehffouegcthitvfeulsatnradtecgoimesprteohemnisnivime iszeervliecgeasl. of serviIcfe.you have any questions, please feel free to call. We thank you for the opportunity to be
Si��

RVW/lk
cc:	Lee Saunders, Chairman Accepted:
CDhataei:r, Board of Supervisors	_

Roy Van Wyk

Post Office Box 6526	Tallahassee, Florida 32314	119 S. Monroe Street, Suite 300 (32301)	850.222.7500	850.224.8551 fax	www.hgslaw.com

Proposal for Pond Repair

(provided under separate cover)

Pond Policies

(provided under separate cover)

Ratification of Payment Authorization Nos. 97- 105

Item
No.		Vendor	Invoice
Number	General
Fund	Fiscal
Year 2021	

1	
Greenskeeper Services					
Lawn Maintenance	GK07159	$	800.00	
2	Hopping Green & Sams
General Counsel	
116902	
$ 1,344.00	
3	Polk County Property Appraiser
1% Admin fee	
4651755	
$ 3,677.82	
4	PFM Group Consulting
FY 2021 Tax Roll preparation and Submission	
FY21-TR-0016	
$ 7,500.00	

TOTAL	$ 13,321.82

Board Member

Item
No.	Vendor	Invoice
Number	General
Fund	Fiscal
Year 2021	

1	
Business Observer
Legal Ad	

20-01105K	

$	131.25		
2	Solitude Lake Management
Lake & Pond Management 09/01/20 - 09/30/2020	
PI-A00468511	
$	746.75		
	Lake & Pond Management 07/01/20 - 07/31/2020	PI-A00436644	$	725.00		
	Lake & Pond Management 08/01/20 - 08/31/2020	PI-A00455271	$	725.00		
3	LandMark Engineering & Surveying
District Engineer	
2170075-7	
$	252.50		
4	PFM Group Consulting
DM Fees	
DM-09-2020-0017	
$ 1,666.63		
	Website fees	DM-09-2020-0018	$	125.00		

TOTAL	$ 4,372.13

Board Member

Item
No.		Vendor	Invoice
Number	General	Fiscal
Fund	Year 2021	

1	
Egis Insurance
Insurance 10/01/2020-10/01/2021		

11702	

$6,596.00	
2	PFM Group Consulting
March 2020 Fedex		
OE-EXP-00787	
$	23.15	
	April 2020 Fedex
May 2020 Fedex July Expenses August 2020 Fedex		OE-EXP-00845 OE-EXP-00902 OE-EXP-01015 OE-EXP-01071	$	2.40
$	8.82
$	3.62
$	4.32	
			
TOTAL	
$ 6,638.31	

Board Member

Item	Vendor	Invoice	General	Fiscal
No.	Number	Fund	Year 2021

Business Observer
Legal Ad	20-01105K

$	131.25

Legal Ad	20-00822K	$ 1,128.76

Lakeland Electric
4000 Pipkin Creek Rd	----
4115 Lakeside Preserve	----

$	19.57
$	36.66

TOTAL	$ 1,316.24

Board Member

Item
No.	Vendor	Invoice
Number	General
Fund	Fiscal
Year 2021	

1	
Hopping Green & Sams
General Counsel	

116301	

$ 1,960.00		
2	Lerner Reporting Services
FY 20/21 Annual Disclosure Fees	
230		
$5,000.00	
3	Lakeland Electric
4000 Pipkin Creek	
----		
$20.06	
	4115 Lakeside Preserve	----		$46.72	
		
TOTAL	
$ 7,026.78		

Board Member

Item
No.		Vendor	Invoice
Number	General
Fund	Fiscal
Year 2021	

1	
VGlobalTech
Quarterly website audit		

1980	

$	300.00		
2	PFM Group Consulting
September postage		
OE-EXP-01130	
$	16.27		
3	Solitude Lake Management
Lake & Pond Services		
PI-A00488071		
$746.75	

TOTAL	$ 1,063.02

Board Member

Item
No.	Vendor	Invoice
Number		General	Fiscal
Fund	Year 2021	

1	The Ledger
Legal Ad 09/01-09/30/2020		

1041537	

$	

341.83	

2	PFM Group Consulting
October Website fee	DM-10-2020-0017	$125.00

TOTAL	$	466.83

Board Member

Item
No.	Vendor	Invoice
Number	General
Fund	Fiscal
Year 2021	

1	
Greenskeeper Services
September lawn Maintenance	

GK07198	

$ 3,700.00		
	September lawn Maintenance - HOA	GK07197	$	800.00		
2	Hopping Green & Sams
General Counsel	
115373	
$ 1,940.50		

TOTAL	$ 6,440.50

Board Member

Item
No.		Vendor	Invoice
Number	General
Fund	Fiscal
Year 2021	

1	
Lakeland Electric
4115 Lakeside Preserve		

----		

$48.83	
	4000 Pipkin Creek		----		$20.46	
2	Business Observor
Legal Ad 10/30/2020		
20-01482K		
$70.00	
3	Hopping Green & Sams
General Counsel		
118030	
$	64.41		
	General Counsel		115373	$ 1,940.50		

TOTAL	$ 2,144.20

Board Member

Lakeside Preserve Community Development District

Payment Authorization Nos. 106-123

Payment Authorization No. 106	
11/10/2020	

Item	Vendor	Invoice	General	Fiscal	
No.		Number	Fund	Year 2021	

1	FL Dept. of Economic Opportunity		
	Special District Fee FY21	83467	

$175.00

2	Greenskeeper Services		
	October lawn Maintenance	GK07216	
	October lawn Maintenance - HOA	GK07217	

$3,700.00	
$800.00	

TOTAL	$ 4,500.00

Board Member

Payment Authorization No. 107
11/16/2020

Item	Vendor	Invoice	Fiscal	
No.		Number	Year 2021	

1	
PFM Group Consulting
DM fees - November 2020	

DM-11-2020-0011	

$ 2,083.33	
	DM fees - October 2020	DM-10-2020-0016	$ 2,083.33	
	November website fee	DM-11-2020-0012	$	125.00	
2	Business Observer			
	Legal Ads	20-01542K	$	67.81	
3	Solitude Lake Management			
	Lake & Pond maintenance - November	PI-A00504226	$	746.75	
		
TOTAL	
$ 5,920.78	

Board Member

1	Greenskeeper Services		
Lawn Maintenance	GK07234	$ 3,700.00	
Lawn Maintenance	GK07235	$	800.00	
2	PFM Group Consulting
Postage	
OE-EXP-11-23	
$	3.84	

TOTAL	$ 4,507.68

Board Member

1	Hopping Green & Sams		
General Counsel	118776	$	386.00	
2	Lakeland Electric			
Utility 11/01/2020-12/01/2020	----	$	47.47	
Utility 11/01/2020-12/01/2020	----	$	20.65	
3	Solitude Lake Management
Lake & Pond Management	
PI-A00519156	
$	746.75	
	
TOTAL	
$ 2,015.74	

Board Member

12/16/2020

Item	Vendor	Invoice	Fiscal	
No.		Number	Year 2021	

1	
PFM Group Consulting
Re-amortization Series 2019	

112787	

$	125.00	
	Website fees - December	DM-12-2020-0023	$	125.00	
	DM fees - December	DM-12-2020-0022	$ 2,083.33	
2	Deluxe			
	Checks Unlined	2048557611	$	182.10	

TOTAL	$ 2,697.53

Board Member

12/28/2020

Item	Vendor	Invoice	Fiscal	
No.		Number	Year 2021	

1	Hopping Green & Sams
General Counsel		

119129	

$ 1,372.50	
2	PFM Group Consulting
Billable Expenses		
112954	
$	25.95	
November postage		OE-EXP-12-24	$	0.50	

TOTAL	$ 1,398.95

Board Member

1/5/2021

Item		
Vendor	
Invoice	
Fiscal	
No.			Number	Year 2021	

1	
Lakeland Electric
Electric 12/01/2020-01/03/2021		

----	

$	22.00	
	Electric 12/01/2020-01/03/2021		----	$	33.76	
2	Greenskeeper Services
Lawn Maintenance		
GK07212A	
$ 3,700.00	
	Lawn Maintenance		GK07213A	$	800.00	

TOTAL	$ 4,555.76

Board Member

1	VglobalTech
Quarterly Audit	
2256	
$	300.00	
Monthly website fees	2341	$	125.00	
2	Solitude Lake Management
Lake & Pond January Maintenance	
PI-A00534662	
$	746.75	

TOTAL	$ 1,171.75

Board Member

1	PFM Group Consulting LLC
DM Fees January	DM-01-2021-0023

$ 2,083.33

TOTAL	$ 2,083.33

Board Member

1	PFM Group Consulting LLC
December postage	
OE-EXP-01-25	
$	14.77	
2	Business Observer
Legal Ad	
21-00151K	
$	67.81	
3	Greenskeeper Services
Lawn Maintenance	
GK07226A	
$ 3,700.00	
Lawn Maintenance	GK07227A	$	800.00	

TOTAL	

$ 4,582.58	

Board Member

1	Hopping Green & Sams
General Counsel	
120046	
$	343.00	
2	Lakeland Electric
Electricity - 01/03/2021-02/01/2021	
----	
$	21.18	
Electricity - 01/03/2021-02/01/2021	----	$	22.27	
3	Solitude Lake Management
Lawn Maintenance	
PI-A00547910	
$	746.75	

TOTAL	$ 1,133.20

Board Member

1	PFM Group Consulting LLC
DM fees - February 2021	
DM-02-2021-0023	
$ 2,083.33	
2	Business Observer
Legal Ad - 02/26/2021	
21-00278K	
$	28.00	

TOTAL	$ 2,111.33

Board Member

1	VGlobalTech
Website Maintenance	
2479	
$	125.00	
2	Greenskeeper Services
Lawn maintenance	
GK07237A	
$ 3,700.00	
Lawn maintenance HOA	GK07238A	$	800.00	
Pressure switch replacement	GK07242A	$	275.00	
3	Lakeland Electric
Electric 02/01/2021-03/02/2021	
405780	
$	48.47	
Electric 02/01/2021-03/02/2022	322556	$	20.82	

TOTAL	$ 4,969.29

Board Member

1	PFM Group Consulting LLC
DM Fees - March	
DM-03-2021-0023	
$ 2,083.33	
Billable Expenses	OE-EXP-03-24	$	15.02	
2	Solitude Lake Management
Lake and pond maintenance	
PI-A00561658	
$	746.75	

TOTAL	$ 2,845.10

Board Member

1	Landmark Engineering
District Engineer	
2170075-8	
$	150.00	
2	Business Observer
Legal Ad	
21-00403K	
$	28.00	
3	Lakeland Electric
Electric 3591280	
----	
$	20.82	
Electric 3591279	----	$	48.01	

TOTAL	$	246.83

Board Member

1	VglobalTech
Monthly website maintenance	
2610	
$	125.00	
2	Hopping Green & Sams
General Counsel	
121255	
$	88.50	
3	Lakeland Electric
Electric 3591280	
----	
$	19.91	
Electric 3591279	----	$	62.75	

TOTAL	$	296.16

Board Member

1	VglobalTech
Monthly website maintenance	
2395	
$	125.00	
Monthly website maintenance	2610	$	125.00	
Quarterly Audit	2542	$	300.00	
2	Solitude Lake Management
April Lake & Ponf Management	
PI-A00578117	
$	746.75	

TOTAL	$ 1,296.75

Board Member

1	Landmark Engineering
Engineering services	
2170075-9	
$	75.00	
2	PFM Group Consulting
DM Fees April 2021	
DM-04-2021-0023	
$ 2,083.33	
March postage	OE-EXP-04-20	$	16.32	

TOTAL	$ 2,174.65

Board Member

Lakeside Preserve Community Development District

Monthly Financials

Debt Service	Capital	Long-Term	
Fund	Projects Fund	Debt Fund	

Statement of Financial Position As of 4/30/2021

	Assets		
Current Assets
General Checking Account	

$ 55,997.44						

$	55,997.44	
Assessments Receivable	47,313.24						47,313.24	
Deposits	305.50						305.50	
Due From Other Funds			$	909.20				909.20	
Series 2019 Debt Service Reserve			135,106.25				135,106.25	
Series 2019 Revenue			133,594.75				133,594.75	
Series 2019 Interest			49,093.76				49,093.76	
Series 2019 Prepayment			477,851.03				477,851.03	
Series 2019 Sinking Fund			25,000.00				25,000.00	
Series 2019 Acquisition/Construction					$	763.04		763.04	
Total Current Assets	$ 103,616.18		$ 821,554.99		$	763.04		$	-	$ 925,934.21	

Investments

General Fund

Total

Amount Available in Debt Service Funds			$ 820,645.79		$ 820,645.79	
Amount To Be Provided	
 			1,224,354.21		1,224,354.21	
Total Investments	$	-	$	-	$	-		$2,045,000.00		$2,045,000.00	

 	 	 	 

Total Assets

$ 103,616.18

$ 821,554.99

$	763.04

$2,045,000.00

$2,970,934.21

Liabilities and Net Assets

Current Liabilities
Accounts Payable	
$	2,174.65		
$	2,174.65	
Deferred Revenue	47,313.24		47,313.24	
Total Current Liabilities	$ 49,487.89		 	 	
$	-	$	-	$	-	$	49,487.89	

Long Term Liabilities				
Revenue Bonds Payable - Long-Term							$2,045,000.00		$2,045,000.00	
Total Long Term Liabilities	$	-		$	-		$	-		$2,045,000.00		$2,045,000.00	
Total Liabilities	$ 49,487.89		$	-		$	-		$2,045,000.00		$2,094,487.89	

Net Assets
Net Assets, Unrestricted	

$	(4,500.00)								

$	(4,500.00)	
Net Assets - General Government	20,521.10								20,521.10	
Current Year Net Assets - General Government	38,107.19								38,107.19	
Net Assets, Unrestricted			$ 583,826.08						583,826.08	
Current Year Net Assets, Unrestricted			237,728.91						237,728.91	
Net Assets, Unrestricted					$	763.04				763.04	
Total Net Assets	$ 54,128.29		$ 821,554.99		$	763.04		$	-		$ 876,446.32	
										
Total Liabilities and Net Assets	$ 103,616.18		$ 821,554.99		$	763.04		$2,045,000.00		$2,970,934.21	

Statement of Activities As of 4/30/2021

General	Debt Service	Capital Projects	Long-Term	
Fund	Fund	Fund	Debt Fund	

Total

Revenues

On-Roll Assessments	$ 81,637.05				$	81,637.05	
Off-Roll Assessments	29,049.71				29,049.71	
Other Income & Other Financing Sources	285.39				285.39	
On-Roll Assessments			$	150,890.33		150,890.33	
Other Assessments			568,168.78		568,168.78	
Total Revenues	$ 110,972.15		$	719,059.11		$	-	$	-	$ 830,031.26	

Expenses

D&O Insurance	$	2,421.00				$	2,421.00	
Trustee Services	2,357.03				2,357.03	
Management	14,583.31				14,583.31	
Engineering	225.00				225.00	
Dissemination Agent	5,000.00				5,000.00	
Property Appraiser	3,677.82				3,677.82	
District Counsel	2,190.00				2,190.00	
Assessment Administration	7,500.00				7,500.00	
Reamortization Schedules	125.00				125.00	
Travel and Per Diem	25.95				25.95	
Postage & Shipping	50.45				50.45	
Legal Advertising	261.62				261.62	
Miscellaneous	182.10				182.10	
Web Site Maintenance	1,475.00				1,475.00	
Dues, Licenses, and Fees	175.00				175.00	
Electric	454.89				454.89	
Aquatic Contract	5,227.25				5,227.25	
General Insurance	2,960.00				2,960.00	
Property & Casualty	1,215.00				1,215.00	
Landscaping Maintenance & Material	22,775.00				22,775.00	
Principal Payments			$	420,000.00		420,000.00	
Interest Payments			61,348.45		61,348.45	
Total Expenses	$ 72,881.42		$	481,348.45		$	-	$	-	$ 554,229.87	

Other Revenues (Expenses) & Gains (Losses)

Interest Income	$	16.46				$	16.46	
Interest Income			$	18.25		18.25	
Total Other Revenues (Expenses) & Gains (Losses)	$	16.46		$	18.25		$	-	$	-	$	34.71	
Change In Net Assets	$ 38,107.19		$	237,728.91		$	-	$	-	$ 275,836.10	

Net Assets At Beginning Of Year	
$ 16,021.10		
$	583,826.08		
$	763.04	$	-	$ 600,610.22	

Net Assets At End Of Year	

$ 54,128.29		

$	821,554.99		 

$	763.04	$	-	$ 876,446.32	

Budget to Actual
For the Month Ending 4/30/2021

Year To Date

Revenues							Adopted Budget	
On-Roll Assessments	$ 81,637.05		$ 47,250.35		$ 34,386.70		$	81,000.00	
Off-Roll Assessments	29,049.71		55,941.34		(26,891.63)		95,900.00	
Other Income & Other Financing Sources	285.39		-		285.39		-	
Net Revenues	$110,972.15		$103,191.69		$ 7,780.46		$	176,900.00	

General & Administrative Expenses								
Supervisor Fees	$	-		$ 4,200.00		$ (4,200.00)		$	7,200.00	
D&O Insurance	2,421.00		1,458.31		962.69		2,500.00	
Trustee Services	2,357.03		3,500.00		(1,142.97)		6,000.00	
Management	14,583.31		14,583.31		-		25,000.00	
Engineering	225.00		2,916.69		(2,691.69)		5,000.00	
Dissemination Agent	5,000.00		2,916.69		2,083.31		5,000.00	
Property Appraiser	3,677.82		-		3,677.82		-	
District Counsel	2,190.00		11,666.69		(9,476.69)		20,000.00	
Assessment Administration	7,500.00		8,750.00		(1,250.00)		15,000.00	
Reamortization Schedules	125.00		291.69		(166.69)		500.00	
Audit	-		2,916.69		(2,916.69)		5,000.00	
Travel and Per Diem	25.95		291.69		(265.74)		500.00	
Telephone	-		116.69		(116.69)		200.00	
Postage & Shipping	50.45		175.00		(124.55)		300.00	
Copies	-		291.69		(291.69)		500.00	
Legal Advertising	261.62		1,750.00		(1,488.38)		3,000.00	
Miscellaneous	182.10		1,458.31		(1,276.21)		2,500.00	
Web Site Maintenance	1,475.00		1,575.00		(100.00)		2,700.00	
Dues, Licenses, and Fees	175.00		102.06		72.94		175.00	
Electric	454.89		1,166.69		(711.80)		2,000.00	
Irrigation	-		5,833.31		(5,833.31)		10,000.00	
Aquatic Contract	5,227.25		5,075.00		152.25		8,700.00	
General Insurance	2,960.00		1,764.56		1,195.44		3,025.00	
Property & Casualty	1,215.00		1,750.00		(535.00)		3,000.00	
Landscaping Maintenance & Material	22,775.00		25,900.00		(3,125.00)		44,400.00	
Contingency	-		2,916.62		(2,916.62)		5,000.00	
Total General & Administrative Expenses	$ 72,881.42		$103,366.69		$(30,485.27)		$	177,200.00	
Total Expenses	  $ 72,881.42  		  $103,366.69  		  $(30,485.27)		  $	177,200.00  	
Income (Loss) from Operations	$ 38,090.73		$	(175.00)		$ 38,265.73		$	(300.00)	
Other Income (Expense)								
Interest Income	$	16.46		$	175.00		$	(158.54)		$	300.00	
Total Other Income (Expense)	$	16.46		$	175.00		$	(158.54)		$	300.00	
Net Income (Loss)	$ 38,107.19		$	-		$ 38,107.19		$	-	

Actual	Budget	Variance	FY 2021

Lakeside Preserve Community Development District

Staff Reports

MEMORANDUM

TO:	District Managers

FROM:	Hopping Green & Sams

DATE:	December 2020

RE:	Section 448.095, Florida Statutes / E-Verify Requirements

As you may be aware, the Florida Legislature recently enacted Section 448.095, Florida Statutes, which, generally speaking, requires that all employers verify employment eligibility using the United States Department of Homeland Security’s “E-Verify” system. Specifically, Section 448.095(2)(a) provides:

“Beginning January 1, 2021, every public employer, contractor, and subcontractor shall register with and use the E-Verify system to verify the work authorization status of all newly hired employees. A public employer, contractor, or subcontractor may not enter into a contract unless each party to the contract registers with and uses the E-Verify system.”

Section 448.095(1), F.S., defines “public employer” to be any “regional, county, local, or municipal government . . . that employs persons who perform labor or services for that employer in exchange for salary, wages, or other remuneration or that enters or attempts to enter into a contract with a contractor.” Because all CDDs and stewardship districts (together, “Special Districts”) enter into contracts with contractors (and many Special Districts have employees), all Special Districts are subject to the new E-Verify requirements.

As a District Manager, there are two steps that need to be taken:

Enroll your Special Districts on the E-Verify system, at: https://www.e-verify.gov/. An E- Verify enrollment checklist is available at https://www.e-verify.gov/employers/enrolling-in- e-verify/enrollment-checklist. In order to enroll, all Special Districts must enter into a memorandum of understanding (“MOU”) which must be executed by the chairperson of each board. Under the MOU, the responsibilities of the Special Districts include provision of contact information, display of notices to prospective employees, completion of an E-Verify tutorial, familiarization with the E-Verify User Manual, and other obligations. Samples of the MOU and E-Verify User Manual are attached here.

On a going forward basis, include the following contract provision in Special District contracts:

E-VERIFY REQUIREMENTS

The Contractor shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, beginning January 1, 2021, to the extent required by Florida Statute, Contractor shall register with and use the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate this Agreement immediately for cause if there is a good faith belief that the Contractor has knowingly violated Section 448.091, Florida Statutes.

If the Contractor anticipates entering into agreements with a subcontractor for the Work, Contractor will not enter into the subcontractor agreement without first receiving an affidavit from the subcontractor regarding compliance with Section 448.095, Florida Statutes, and stating that the subcontractor does not employ, contract with, or subcontract with an unauthorized alien. Contractor shall maintain a copy of such affidavit for the duration of the agreement and provide a copy to the District upon request.

In the event that the District has a good faith belief that a subcontractor has knowingly violated Section 448.095, Florida Statutes, but the Contractor has otherwise complied with its obligations hereunder, the District shall promptly notify the Contractor. The Contractor agrees to immediately terminate the agreement with the subcontractor upon notice from the District. Further, absent such notification from the District, the Contractor or any subcontractor who has a good faith belief that a person or entity with which it is contracting has knowingly violated s. 448.09(1), Florida Statutes, shall promptly terminate its agreement with such person or entity.

By entering into this Agreement, the Contractor represents that no public employer has terminated a contract with the Contractor under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.

Please let us know if you have any questions regarding the new law. We appreciate your attention to this matter, and can be reached at 850-222-7500.