Southaven Community Development District

Board of Supervisors’ Meeting May 4, 2022

District Office:
St Augustine, Florida (904) 436-6270

www.southavencdd.org

SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT

Rizzetta & Company, Inc., 2806 North Fifth Street, Unit 403, St. Augustine, FL 32084

Board of Supervisors	Walter O’Shea
Kevin Jund	Chairman
Vice Chairman	
	Roger Giddens Richard Fetter Vacant	Assistant Secretary Assistant Secretary Assistant Secretary	
District Manager	Melissa Dobbins	Rizzetta & Company, Inc.	
District Counsel	Jonathan Johnson	Kutak Rock, LLP	
	Katie Buchanan	Kutak Rock, LLP	
Interim Engineer	Scott Lockwood	England, Thims & Miller	

All cellular phones must be placed on mute while in the meeting room.

The first section of the meeting is called Audience Comments, which is the portion of the agenda where individuals may make comments on Agenda Items. The final section of the meeting will provide an additional opportunity for Audience Comments on other matters of concern that were not addressed during the meeting. Individuals are limited to a total of three (3) minutes to make comments during these times.

Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (904) 436-6270. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY)
1-800-955-8770 (Voice), who can aid you in contacting the District Office.

A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made including the testimony and evidence upon which the appeal is to be based.

SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT

District Office · St. Augustine, Florida · (904) 436-6270
Mailing Address · 3434 Colwell Avenue, Suite 200, Tampa, Florida 33614
www.southavencdd.org

April 27, 2022
Board of Supervisors Southaven Community Development District

AGENDA

Dear Board Members:

The regular meeting of the Board of Supervisors of the Southaven Community Development District will be held on Wednesday, May 4, 2022 at 10:00 a.m. at the Markland Amenity Center located at 61 Clarissa Lane St. Augustine, FL 32095. The following is the agenda for this regular meeting:

CALL TO ORDER/ROLL CALL
AUDIENCE COMMENTS ON AGENDA ITEMS
BUSINESS ADMINISTRATION
Consideration of the Minutes of the Board of Supervisors’
Meeting held on February 2, 2022..........................................	Tab 1
Consideration of the Minutes of the Workshop held on
April 19, 2022. ........................................................................	Tab 2
Ratification of the Operations and Maintenance Expenditures
for the Months of January, February and March 2022............	Tab 3
Acceptance of Audit for Fiscal Year End September 30,
2021 as Prepared by McDirmit Davis .....................................	Tab 4
Consideration of Resignation of Board Supervisor Guy
Kindig ....................................................................................	Tab 5
Appoint of Board Supervisor to Fill Seat 2
Consideration of Resolution 2022-05, Reassigning Assistant Secretary of the District ..........................................................	Tab 6
STAFF REPORTS
District Counsel
District Engineer
Consideration of Work Authorization No. 14, General Engineering Services...................................................	Tab 7
Update on Stormwater Analysis Report
Update on 2022 Annual District Engineer Report
Landscape and Maintenance
Consideration of Warden L Pocket Park Enhancement	Tab 8 D.	Amenity Management ............................................................	Tab 9
1.	Discussion Regarding Fitness Rower
E.	Field Management..................................................................	Tab 10
District Manager
Presentation of Registered Voter Count ......................	Tab 11

Southaven Community Development District
Agenda, Page 2
April 27, 2022

BUSINESS ITEMS
A.	Consideration of Additional Staffing/Janitorial Services .........	Tab 12	
B.	Consideration of MacClellan Dumpster Pad Proposal............	Tab 13	
C.	Presentation of Proposed Budget for Fiscal Year 2022/2023.	Tab 14	
1.	Consideration of Resolution 2022-06, Approving a		
Proposed Budget and Setting a Public Hearing		
Thereon .......................................................................	Tab 15	
D.	Discussion of Rental Policies and Rates ................................	Tab 16	
E.	Consideration of Sunbelt Gate Access Systems of Florida		
Proposal for LED Gate Arms ..................................................	Tab 17	
F.	Consideration of POA Marquee Sign Request .......................	Tab 18	
6.	AUDIENCE COMMENTS AND SUPERVISOR REQUESTS		
7.	ADJOURNMENT		

We look forward to seeing you at the meeting. In the meantime, if you have any questions, please do not hesitate to call us at 904-436-6270.

Very truly yours,
Melissa Dobbins
Melissa Dobbins District Manager

Tab 1

1	MINUTES OF MEETING
2
Each person who decides to appeal any decision made by the Board with respect to any matter
considered at the meeting is advised that the person may need to ensure that a verbatim record
of the proceedings is made, including the testimony and evidence upon which such appeal is to
be based.
SOUTHAVEN
COMMUNITY DEVELOPMENT DISTRICT
9
The regular meeting of the Board of Supervisors of Southaven Community Development
District was held Wednesday, February 2, 2022 at 10:00 a.m. held at the Markland Amenity
Center located at 61 Clarissa Lane, St. Augustine, Florida 32095. Following is the agenda for the
meeting.
14
15	Present and constituting a quorum:
16
Walter O’Shea	Board Supervisor, Chairman
Richard Fetter	Board Supervisor, Assistant Secretary
Guy Kindig	Board Supervisor, Assistant Secretary
Roger Giddens	Board Supervisor, Assistant Secretary
21
22	Also present were:
23
Melissa Dobbins	District Manager, Rizzetta & Company, Inc.
Katie Buchanan	District Counsel, Kutak Rock, LLC
(via speakerphone)
Scott Lockwood	District Engineer, ETM (via speakerphone)
28	April Day-Wolff	Construction Administrator, Hines
Dan Fagen	Director of Facility Operations, Vesta
Lisa Licata	Amenity Manager, Vesta
Johnnie Verdell	Field Manager, Vesta
Cheyne Solesbee	Representative, Yellowstone Landscaping
Michael Scuncio	Representative, Yellowstone Landscaping
34
35	Audience in attendance.
36
37  FIRST ORDER OF BUSINESS	Call to Order
38
39  Ms. Dobbins called the meeting to order at 10:01 a.m. and read roll call.
40
41  SECOND ORDER OF BUSINESS	Audience Comments on Agenda Items
42
43  No audience comments on agenda items.
44
45
46
47
48

50	THIRD ORDER OF BUSINESS	Consideration of the Minutes of the	
51		Regular Meeting held on December 1	
52		2021	
53			
On a motion by Mr. O’Shea, seconded by Mr. Kindig, with all in favor, the Board approved the Minutes of the Regular Meeting held on December 1, 2021 for Southaven Community Development District.	

,

54
FOURTH ORDER OF BUSINESS	Ratification of the Operations and
Maintenance Expenditures for
November 2021 and December 2021
58
Mr. O’Shea noted that the September Hopping Green & Sams invoice in the November
O&M package may have a charge that is meant for another District. The time is .10 of an
hour charge. The District Manager will further review with District Counsel.

On a motion by Mr. O’Shea, seconded by Mr. Kindig, with all in favor, the Board ratified Operations and Maintenance Expenditures, subject to review of Hopping Green & Sams invoice for possible credit, for November 2021 in the amount of $54,793.41 and December 2021 in the amount of $34,300.84 for Southaven Community Development District.

62

63
FIFTH ORDER OF BUSINESS	Consideration of LLS, Tax Solutions,
Bond Series 2015 Arbitrage Services
Proposal

On a motion by Mr. Kindig, seconded by Mr. Fetter, with all in favor, the Board approved LLS, Tax Solutions proposal for a three (3) year term (2023-2025) in the amount of $500/per annual report for Southaven Community Development District.

67

68
SIXTH ORDER OF BUSINESS	Consideration of Resolution 2022-03,
Conducting General Election

On a motion by Mr. Kindig, seconded by Mr. O’Shea, with all in favor, the Board adopted Resolution 2022-03, Regarding the General Election for Southaven Community Development District.

71

72
SEVENTH ORDER OF BUSINESS	Consideration of Resolution 2022-04,
Prompt Payment Policy

On a motion by Mr. O’Shea, seconded by Mr. Giddens, with all in favor, the Board adopted Resolution 2022-04, Regarding the General Election for Southaven Community Development District.

75

77  EIGHTH ORDER OF BUSINESS	STAFF REPORTS
78
A.	District Counsel
No report
81
B.	District Engineer
1.) Consideration of EMT WA #13 – Stormwater Need Analysis

On a motion by Mr. O’Shea, seconded by Mr. Fetter, with all in favor, the Board approved ETM’s WA #13, not to exceed $10,000 for the Stormwater Analysis Report for Southaven Community Development District.

84

85
C.	Landscape Report
1.) Yellowstone Landscape Report, December 1, 2021
Mr. Scunio reviewed update on current landscape conditions and maintenance.
89
D.	Amenity Report and Field Maintenance
1.) Amenity Manager Report, February 2022
2.) Field Service Manager Report, January 2022
Ms. Licata reviewed her report and noted that the swim team lessons will start
May 1st, which will be for residents ONLY. She informed the Board that the POA
would like to install a marquee sign in the common area. The Board requested
more information on the type of sign and exact location to then review at a future
meeting.
98
Ms. Licata updated the Board there has been lots of discussion regarding short
term rentals within the Community and reminded the Board that the current
Amenity Policies only cover the transfer of privileges to a tenant, but not the
number of times the privileges can be transferred. Discussions ensued and the
Board opened it up for public comment.

On a motion by Mr. O’Shea, seconded by Mr. Giddens, with all in favor, the Board amended the Amenity Policies to limit the number of times a property owner can transfer their amenity privileges to a tenant to twice a year, unless authorized by the Board, for Southaven Community Development District.

Mr. Verdell reviewed his field report and updated the Board that he will also be
replacing the pool shower.

F.	District Manager Report
Ms. Dobbins updated the Board regarding the latest financials and administrative
updates. She also noted that the reserve study inspection will be scheduled in
February and that she had worked on a credit with Yellowstone since their monthly
fee included annual mulch, which may or may not be installed by them.

She also stated that the Quick Catch’s agreement was terminated effective

December 31st and the Sunbelt Entrance Gate Preventative Maintenance
agreement was executed and paid.
	
119	NINTH ORDER OF BUSINESS	Consideration of Landscape &	
120		Irrigation Maintenance Proposals	
121			
122 Discussions ensued regarding proposals the board received from the last meeting.
123	
	On a motion by Mr. Kindig, seconded by Mr. Fetter, with all in favor, the Board approved BrightView’s three (3) year proposal effective March 1, 2022 for Southaven Community Development District.	
124			
125	TENTH ORDER OF BUSINESS	Consideration of Snake Mesh Fencing	
126		Proposals	
127			
On a motion by Mr. Fetter, seconded by Mr. Kindig, with all in favor, the Board approved St. Augustine Fencing in the amount of $3,048.00 for Southaven Community Development District.
128
ELEVENTH ORDER OF BUSINESS	Consideration of Proposal for Painting
at Manor House

The Board took no action at this time on proposals for painting at Manor House.

TWELFTH ORDER OF BUSINESS	Consideration of Addendum to Vesta
Agreement, Regarding District
Purchases (Under Separate Cover)

After discussions, the Board amended the Amenity Manager debit card account limit term
within the agreement to $2,500 and kept the Field Manager at $1,000.00.

On a motion by Mr. O’Shea, seconded by Mr. Fetter, with all in favor, the Board approved Vesta Addendum for a District Debit Card Account, as amended, for Southaven Community Development District.

THIRTEENTH ORDER OF BUSINESS	Consideration of Kutak Rock, LLC
Retention and Fee Agreement

Ms. Buchanan reviewed Kutak Rock’s retention agreement noting terms are consistent
with Hopping’s terms. Mr. Fetter requested that at termination clause be added so that
each party has the right to terminate with a 30-day notice.

On a motion by Mr. O’Shea, seconded by Mr. Kindig, with all in favor, the Board approved Kutak Rock, LLC Retention and Fee Agreement, as amended, for Southaven Community

Development District.

FOURTEENTH ORDER OF BUSINESS	Audience Comments and Supervisor
Requests

Audience members had comments and questions regarding the need of a police reports when
damage is done to District property. Both Staff and the Board agreed that one would be made
when there is evidence of who had done the damage.

Audience members had comments and questions regarding sidewalk damage. Ms. Day-Wolff
noted that she is working with Lennar’s construction manager to have areas fixed on Lennar’s
dime for ones they were responsible for during construction and others locations that the CDD
needs to fix will hopefully be scheduled at that time.

The Board discussed entry iron gate hours and directed staff to keep them open from 6:00 a.m.
to 8:00 p.m. to help with wear and tear.

The Board also requested cost information on the installation of LED lights on the gate arms.

FIFTEENTH ORDER OF BUSINESS	Adjournment

On a motion by Mr. Kindig, seconded by Mr. Giddens, with all in favor, the Board adjourned the Board of Supervisors’ Meeting at 12:11 p.m. for Southaven Community Development District.

208 	
209  Secretary/Assistant Secretary	Chairman/Vice Chairman

Tab 2

1	MINUTES OF WORKSHOP
2
Each person who decides to appeal any decision made by the Board with respect to any matter
considered at the meeting is advised that the person may need to ensure that a verbatim record
of the proceedings is made, including the testimony and evidence upon which such appeal is to
be based.
SOUTHAVEN
COMMUNITY DEVELOPMENT DISTRICT
9
10	The Workshop of the Southaven Community Development District was held Tuesday,
11  April 19, 2022 at 12:00 p.m. held at the Markland Amenity Center located at 61 Clarissa Lane,
12  St. Augustine, Florida 32095.
13
14	Present:
15
Walter O’Shea	Board Supervisor, Chairman
Kevin Jund	Board Supervisor, Vice Chairman (via speakerphone)
Roger Giddens	Board Supervisor, Assistant Secretary
Richard Fetter	Board Supervisor, Assistant Secretary
20
21
Melissa Dobbins	District Manager, Rizzetta & Company, Inc.
Lisa Licata	Amenity Manager, Vesta
Johnnie Verdell	Field Manager, Vesta
Dan Fagen	Director of Operations, Vesta
Katie Buchanan	District Counsel, Kutak Rock LLP (via speakerphone)
27
28	Audience present.
29
30
31  FIRST ORDER OF BUSINESS	Call to Order
32
33  Ms. Dobbins called the workshop to order at 12:00 p.m.
34
35
36  SECOND ORDER OF BUSINESS
37
Mr. Charles Sheppard, with Community Advisors, presented his Full Reserve Study for
Southaven CDD.
40
Supervisor O’Shea noted the CDD has more finance options typically than an HOA when the
larger ticket items need to be addressed. He noted, that the board could consider refinancing in a
couple of years and taking out another bond.
44
The Board reviewed current concerns with roads and which builders will be responsible for
repairing the curbs and roads before they are completely out of the community.
47
Ms. Dobbins reviewed her first draft of the FY 2023 Proposed Budget and year end projections.
The board discussed possible items such as the new dumpster site and resodding of Park AA to

still be completed in FY 2022. Mr. Fagan reviewed the need for additional staffing hours in current
fiscal year and next fiscal year. The board requested updated budget numbers from Vesta and
possible janitorial options to consider.
53
54  The board took audience comments and questions.
55
56  THIRD ORDER OF BUSINESS	Adjournment
57
Mr. O’Shea adjourned the workshop at 2:20 p.m. for Southaven Community Development
District.
60
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73
74
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98

99
100
101
102
103
104
105
106
107
108 	
109  Secretary/Assistant Secretary	Chairman/Vice Chairman

Tab 3

SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT

DISTRICT OFFICE · ST. AUGUSTINE, FLORIDA 32084 
MAILING ADDRESS · 3434 COLWELL AVENUE, SUITE 200 · TAMPA, FLORIDA 33614 WWW.SOUTHAVENCDD.ORG

Operation and Maintenance Expenditures January 2022
Presented For Board Approval

Attached please find the check register listing the Operation and Maintenance expenditures paid from January 1, 2022 through January 31, 2022. This does not include expenditures previously approved by the Board.

The total items being presented:  $60,410.93

Approval of Expenditures:

	 Chairperson

	 Vice Chairperson

	 Assistant Secretary

Vendor Name	 Check Number  Invoice Number	 Invoice Description	 Invoice Amount

Atlantic Powder Coating	002495	4761	Restrap Chaise Lounges	$	2,165.00	

Clear Waters, Inc.	
002505	
118437	12/21
Lake Management 11/21	
$	803.50	
Clear Waters, Inc.	002505	119211	Lake Management 12/21	$	803.50	
Clear Waters, Inc.	002507	120228	Lake Management 01/22	$	803.50	
Comcast	2022012522-1	8495741401210954	Wireless Telephone Services	$	354.26	
		01/22	01/22		
Comcast	2022012522-1	8495741401213297	Wireless Telephone Services	$	665.23	
		01/22	01/22		
Dawn Humphrey	002504	112621	Rental Deposit Refund 11/21	$	200.00	
England-Thims & Miller, Inc.	002496	0200927	Engineering Services 12/21	$	70.00	
Florida Power & Light	2022012522-2	FPL Summary 12/21	FPL Summary 12/21	$	2,820.16	
Hallco Heating & Air LLC dba John	002492	2021091712293023	2 New HVAC units Install	$	10,115.50	
D. Hall
Hidden Eyes LLC dba Envera	
002497	
710179	12/21
Add Res 12/21-01/22	
$	108.00	
Systems
Hidden Eyes LLC dba Envera	
002506	
710649	
Alarm Monitoring Services	
$	3,962.62	
Systems
Newagetutors LLC BBA Global	
002503	
3481	02/22
Website ADA Compliance	
$	300.00	
Tech Poolsure	
002493	
131295604196	01/22
Water Management 01/22	
$	445.50	

Vendor Name	 Check Number  Invoice Number	 Invoice Description	 Invoice Amount

Rizzetta & Company, Inc.	002498	INV0000064549	District Management Fees	$	3,498.25	

Rizzetta & Company, Inc.	
002509	
INV0000064825	01/22
Annual Dissemination Agent	
$	6,000.00	

Smith Electrical, Inc.	
002499	
18518	Fee FY 21/22
Breaker Replacement 12/21	
$	749.89	
St Johns Utility Department	002500	SJC Utility Summary	St Johns County Utility	$	3,371.26	
		12/21	Summary 12/21		
Sunbelt Gated Access Systems of	002501	72453	Annual Repair 12/21	$	6,955.00	
Florida, LLC.
Turner Pest Control LLC	
002510	
8162431	
Monthly Pest Control 01/22	
$	77.18	
Vesta Property Services, Inc.	002502	393222	Billable Expenses 11/21	$	1,398.86	
Vesta Property Services, Inc.	002511	393324	Amenity Management /	$	11,595.66	

Vesta Property Services, Inc.	
002502	
394054	General Facility Maint / Pool Billable Mileage 12/21	
$	24.44	
Vesta Property Services, Inc.	002511	394433	Reimburse Purchases 12/21	$	2,823.62	
Wayne Automatic Fire Sprinklers,	002512	935920	Removal of Sprinkler Head	 $	300.00	
Inc.			from AC Closet 01/22		

Report Total				
 $	60,410.93	

SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT

DISTRICT OFFICE ꞏ ST. AUGUSTINE, FLORIDA 32084 
MAILING ADDRESS ꞏ 3434 COLWELL AVENUE, SUITE 200 ꞏ TAMPA, FLORIDA 33614 WWW.SOUTHAVENCDD.ORG

Operation and Maintenance Expenditures February 2022
Presented For Board Approval

Attached please find the check register listing the Operation and Maintenance expenditures paid from February 1, 2022 through February 28, 2022. This does not include expenditures previously approved by the Board.

The total items being presented:  $41,070.15

Approval of Expenditures:

	 Chairperson

	 Vice Chairperson

	 Assistant Secretary

Vendor Name	 Check Number  Invoice Number	 Invoice Description	 Invoice Amount

Bob's Backflow & Plumbing	002536	80141	Backflow test 01/22	$	45.00	
Service, Inc
Clear Waters, Inc.	
002528	
120807	
Lake Management 02/22	
$	803.50	
Comcast	2022022322-1	8495741401213297	Wireless Telephone Services	$	674.43	
		02/22	02/22		
Dawn Humphrey	002521	012822	Rental Deposit Refund 01/22	$	500.00	
Dog Waste Depot	002519	460830	Dog Waste Bags 01/22	$	129.59	
Eileen Adams	002527	020622	Deposit Refund- E Adams	$	200.00	
Florida Power & Light	2022022322-2	FPL Summary 01/22	FPL Summary 01/22	$	2,778.91	
Hardwick Fence, LLC	002520	150946	Fence Repair 01/22	$	250.00	
Hidden Eyes LLC dba Envera	002537	00041729	Trouble Shoot Equipment	$	215.00	
Systems
Hidden Eyes LLC dba Envera	
002513	
711194	01/22
Alarm Monitoring Services	
$	6.05	
Systems
Kutak Rock, LLP	
002538	
2979645	02/22
Legal Services 12/21	
$	1,206.00	
LLS Tax Solutions Inc.	002522	002571	Arbitrage Rebate Calculation	$	500.00	

Michelle Norton	
002515	
012322	S2016A-1 & 2
Rental Deposit Refund 01/22	
$	500.00	
Newagetutors LLC BBA Global	002543	3561	Website ADA Compliance	$	300.00	
Tech			02/22		

Vendor Name	 Check Number  Invoice Number	 Invoice Description	 Invoice Amount

OnSight, Inc	002539	002-22-312414-1	New Signage 02/22	$	298.30	
Poolsure	002516	131295604743	Water Management 02/22	$	445.50	
Rizzetta & Company, Inc.	002517	INV0000065388	District Management Fees	$	3,498.25	

Smith Electrical, Inc.	
002523	
18714	02/22
Repaired Light in Courtyard	
$	220.00	

Smith Electrical, Inc.	
002532	
18750	02/22
Install Lights/Posts 02/22	
$	688.00	
St Augustine Fence Inc dba St	002533	11565	Install Fence 02/22	$	1,524.00	
Augustine Fence & Outdoor Cont St Johns County Tax Collector *	
002541	
Postage 2021	
Postage Property Tax 2021	
$	129.04	
Dennis W. Hollingsworth St Johns Utility Department	
002518	
SJC Utility Summary	
St Johns County Utility	
$	2,917.50	
		01/22	Summary 01/22		
Stefani Schutska	002540	020522	Rental Deposit Refund 02/22	$	200.00	
Sunbelt Gated Access Systems of	002524	00000919	Gate Repair 01/22	$	902.00	
Florida, LLC.
Thaddevs Jennings dba TAD	
002534	
001-35	
Live Entertainment 02/22	
$	600.00	
Jennings Entertainment
The St. Augustine Record Dept	
002514	
Ad #0003397790-01	
Acct# 18938 Legal Advertising	
$	89.75	
1261
The St. Augustine Record Dept	
002529	
Ad #0003397790-	01/22
Acct# 18938 Legal Advertising	
$	89.75	
1261		01202022	01/22		
Tiffany VanZante	002525	012922	Rental Deposit Refund 01/22	$	200.00	

Vendor Name	 Check Number  Invoice Number	 Invoice Description	 Invoice Amount

Vesta Property Services, Inc.	002535	021022	Extra Staffing Fee	$	100.00	
Vesta Property Services, Inc.	002542	395653	Reimburse Purchases 01/22	$	1,658.28	
Yellowstone Landscape	002526	JAX 300777	Monthly Landscape	$	11,368.32	

Yellowstone Landscape	
002526	
JAX 315184	Maintenance 12/21 Monthly Landscape	
$	
8,032.98	
			Maintenance 01/22			
Report Total				 $		41,070.15	

SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT

DISTRICT OFFICE · ST. AUGUSTINE, FLORIDA 32084 
MAILING ADDRESS · 3434 COLWELL AVENUE, SUITE 200 · TAMPA, FLORIDA 33614 WWW.SOUTHAVENCDD.ORG

Operation and Maintenance Expenditures March 2022
Presented For Board Approval

Attached please find the check register listing the Operation and Maintenance expenditures paid from March 1, 2022 through March 31, 2022. This does not include expenditures previously approved by the Board.

The total items being presented:  $53,912.15

Approval of Expenditures:

	 Chairperson

	 Vice Chairperson

	 Assistant Secretary

Paid Operation & Maintenance Expenditures
March 1, 2022 Through March 31, 2022

Vendor Name	 Check Number  Invoice Number	 Invoice Description	 Invoice Amount

Alvin B Expedido	002566	031922	Rental Deposit Refund 03/22	$	500.00	
Brenda Harris	002544	021922	Rental Deposit Refund 02/22	$	500.00	
BrightView Landscape Services, Inc	002552	7798145	Monthly Exterior Maintenance 03/22	$	13,930.00	
Clear Waters, Inc.	002553	121556	Lake Management 03/22	$	803.50	
Comcast	2022032922-1	8495741401210954	Wireless Telephone Services	$	244.73	
		03/22	03/22		
Comcast	2022032922-1	8495741401213297	Wireless Telephone Services	$	674.43	
		03/22	03/22		
England-Thims & Miller, Inc.	002554	0201755	Engineering Services 02/22	$	280.00	
First Coast Zerorez, LLC dba Zerorez of Jacksonville	002568	93278	Carpet Cleaning 03/22	$	365.00	
Florida Power & Light	2022032922-2	FPL Summary 02/22	FPL Summary 02/22	$	2,833.60	
Gloreatha Smith	002559	022722	Rental Deposit Refund 02/22	$	500.00	
Hidden Eyes LLC dba Envera Systems	002549	711657	Alarm Monitoring Services 03/22	$	4,025.62	
Hidden Eyes LLC dba Envera Systems	002555	712663	Alarm Monitoring Services 03/22	$	4,025.62	

Paid Operation & Maintenance Expenditures	
March 1, 2022 Through March 31, 2022	

Vendor Name		
Check Number 	
Invoice Number		
Invoice Description		
Invoice Amount	

Hidden Eyes LLC dba Envera	
002565	
713378	
Add 4 additional homes 03/22	
$	
72.00	
Systems						
Kristina Head	002556	030522	Rental Deposit Refund 03/22	$	500.00	
Kutak Rock, LLP	002557	3020388	Legal Services 01/22	$	104.00	
Newagetutors LLC BBA Global	002551	3632	ADA & WCAG Audits 03/22	$	400.00	
Tech						
Newagetutors LLC BBA Global	002564	3646	Website ADA Compliance	$	300.00	
Tech			03/22			
Poolsure	002545	131295605317	Water Management 03/22	$	445.50	
Poolsure	002550	131295605464	Water Management 02/22	$	67.60	
Rizzetta & Company, Inc.	002546	INV0000066304	District Management Fees	$	3,498.25	
			03/22			
Shaw's Tree Service, LLC	002558	27543	Tree Removal 02/22	$	2,100.00	
St Augustine Fence Inc dba St	002560	11586	Install Fence 02/22	$	1,599.00	
Augustine Fence & Outdoor Cont						
St Johns Utility Department	002547	SJC Utility Summary	St Johns County Utility	$	2,635.86	
		02/22	Summary 02/22			
Sunbelt Gated Access Systems of	002561	72507	Decals 02/22	$	1,219.50	
Florida, LLC.						

Paid Operation & Maintenance Expenditures
March 1, 2022 Through March 31, 2022

Vendor Name	 Check Number  Invoice Number	 Invoice Description	 Invoice Amount

Turner Pest Control LLC	002562	17393437	Monthly Pest Control 03/22	$	77.18	
Turner Pest Control LLC	002548	8239586	Monthly Pest Control 02/22	$	77.18	
Vesta Property Services, Inc.	002563	395934	Amenity Management / General Facility Maint / Pool	$	11,595.66	
Vesta Property Services, Inc.	002567	396727	Reimburse Purchases 02/22	 $	537.92	

Report Total	 $		53,912.15	

Tab 4

Financial Report
Year Ended September 30, 2021

Southaven Community Development District

Southaven Community Development District Table of Contents

		Page	
I.	Financial Section:		
	Independent Auditor's Report	1	
	Management's Discussion and Analysis	3	
	Financial Statements:		
	Government-Wide Financial Statements:		
	Statement of Net Position	7	
	Statement of Activities	8	
	Fund Financial Statements:		
	Balance Sheet - Governmental Funds	9	
	Statement of Revenues, Expenditures and Changes in Fund Balances -		
	Governmental Funds	10	
	Reconciliation of the Statement of Revenues, Expenditures and		
	Changes in Fund Balances of Governmental Funds		
	to the Statement of Activities	11	
	Statement of Revenues, Expenditures and Changes in Fund Balance -		
	Budget and Actual - General Fund	12	
	Notes to Financial Statements	13	
II.	Compliance Section:		
	Independent Auditor's Report on Internal Control over Financial Reporting and		
	on Compliance and Other Matters Based on an Audit of Financial Statements		
	Performed in Accordance with Government Auditing Standards	22	
	Management Letter	23	
	Independent Accountant's Report on Compliance with the Requirements of		
	Section 218.415, Florida Statutes	25	

INDEPENDENT AUDITOR'S REPORT

934 North Magnolia Avenue, Suite 100
Orlando, Florida 32803
407‐843‐5406
www.mcdirmitdavis.com

To the Board of Supervisors
Southaven Community Development District

Report on the Audit of the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of Southaven Community Development District (the “District”), as of and for the year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements
The District's ’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibilities for the Audit of the Financial Statements
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting principles used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and each major fund of the District as of September 30, 2021, and the respective changes in financial position thereof and the respective budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis starting on page 3, be presented to supplement the 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. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about 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 do 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 trusted partner

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued a report dated March 30, 2022, on our consideration of the District’s internal control over financial reporting and our tests of its compliance with certain provisions on laws, regulations, contracts, agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

Orlando, Florida March 30, 2022

Our discussion and analysis of Southaven Community Development District, St. Johns County, Florida’s (the “District”) financial accomplishments provide an overview of the District’s financial activities for the year ended September 30, 2021. Please read it in conjunction with the District’s Independent Auditor’s Report, financial statements and accompanying notes.

This information is being presented to provide additional information regarding the activities of the District and to meet the disclosure requirements of Government Accounting Standards Board Statement (GASB) No. 34, Basic Financial Statements - and Management’s Discussion and Analysis - for State and Local Governments issued June 1999.

Financial Highlights

The assets of the District exceeded its liabilities at September 30, 2021 by $9,514,907, an increase in net position of
$253,740 in comparison with the prior year.
At September 30, 2021, the District’s governmental funds reported fund balances of $705,676, a decrease of $195,687 in comparison with the prior year.

Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to Southaven Community Development District’s financial statements. The District’s financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements and 3) notes to financial statements.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all of the District’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include general government, physical environment, public safety, and parks and recreation related functions.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: Governmental Funds.

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Governmental Funds
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three individual governmental funds. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered to be major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

Government-Wide Financial Analysis
Statement of Net Position
The District’s net position was $9,514,907 at September 30, 2021. The analysis that follows focuses on the net position of the
District’s governmental activities.			
	2021	2020	
Assets, excluding capital assets	$	730,056	$	923,709	
Capital assets, net of depreciation		15,635,473  		15,686,880 	
Total assets		16,365,529  		16,610,589 	
Liabilities, excluding long-term liabilities	193,197	203,170	
Long-term liabilities		6,657,425  		7,146,252 	
Total liabilities		6,850,622  		7,349,422 	
Net Position:			
Net investment in capital assets	8,978,048	8,540,628	
Restricted for debt service	418,455	622,737	
Restricted for capital projects	4,260	4,235	
Unrestricted		114,144  		93,567 	
Total net position	 $	9,514,907   $		9,261,167 	

The following is a summary of the District’s governmental activities for the fiscal years ended September 30, 2021 and 2020.

	2021	2020	
Revenues:			
Program revenues	$	1,387,709	$	2,003,566	
General revenues		11,187  		3,216 	
Total revenues		1,398,896  		2,006,782 	
Expenses:			
General government	97,557	92,497	
Maintenance and operations	362,118	346,781	
Public safety	79,786	91,556	
Parks and recreation	189,682	158,512	
Interest on long-term debt		416,013  		466,066 	
Total expenses		1,145,156  		1,155,412 	
Change in net position	253,740	851,370	
Net position, beginning	9,261,167	8,409,797	
Net position, ending	
 $	9,514,907   $		9,261,167 	

As noted above and in the statement of activities, the cost of all governmental	

activities during the year ended September 30, 2021	
was $1,145,156. The majority of these costs are interest on long-term debt.

Financial Analysis of the Government’s Funds
The District uses fund accounting to ensure and demonstrate compliance with finance related legal requirements. The focus of the District’s governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing the District’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. At September 30, 2021, the District’s governmental funds reported combined ending fund balances of $705,676. Of this total, $31,253 is non-spendable, $591,532 is restricted, and the remainder of $82,891 is unassigned.

The general fund balance increased by $20,577 due to transfers in from the debt service fund. The debt service fund balance decreased by $216,289 due to incurring more expenditures than assessment revenue received. The capital projects fund balance did not change significantly.

General Fund Budgetary Highlights
An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget to actual comparison for the general fund, including the original budget and final adopted budget, is shown on page 12. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control is at the fund level.

Capital Asset and Debt Administration
Capital Assets
At September 30, 2021, the District had $15,635,473 invested in infrastructure. More detailed information about the District’s capital assets is presented in the notes to financial statements.

Capital Debt
At September 30, 2021, the District had $6,685,000 in bonds outstanding. More detailed information about the District’s capital debt is presented in the notes to financial statements.

Requests for Information
If you have questions about this report or need additional financial information, contact Southaven Community Development District’s
Finance Department at 3434 Colwell Ave., Suite 200, Tampa, Florida 33614.

FINANCIAL STATEMENTS

Statement of Net Position
September 30, 2021

		Governmental	
		Activities	
Assets:			
Cash	$	130,960	
Accounts receivable		3,021	
Prepaid costs		27,785	
Deposits		3,468	
Restricted Assets:			
Temporarily restricted investments		564,822	
Capital Assets:			
Capital assets not being depreciated		13,861,047	
Capital assets being depreciated, net		1,774,426	
Total assets		16,365,529	
Liabilities:			
Accounts payable and accrued expenses		24,380	
Accrued interest payable		168,817	
Noncurrent Liabilities:			
Due within one year		140,000	
Due in more than one year		6,517,425	
Total liabilities		6,850,622	
Net Position:			
Net investment in capital assets		8,978,048	
Restricted for debt service		418,455	
Restricted for capital projects		4,260	
Unrestricted		114,144	
Total net position	$	9,514,907	

Statement of Activities
Year Ended September 30, 2021

Net (Expense) Revenue and Changes in Net
	Program Revenue	 	Position
Operating  Capital Grants
Charges for	and	and Governmental Functions/Programs	Expenses	Services Contributions Contributions		Activities Governmental Activities:
General government	$	97,557	$	87,951	$	-	$	-	$	(9,606)	
Maintenance and operations	362,118	326,465	-	-	(35,653)	
Public safety	79,786	71,931	-	-	(7,855)	
Parks and recreation	189,682	171,007	-	-	(18,675)	
Interest on long-term debt		416,013 		730,169 		185  	1 		314,342 	
Total governmental activities	$ 1,145,156	$ 1,387,523	$	185	$	1	242,553	

General Revenues: Miscellaneous	

11,187	
Total general revenues	11,187	
Change in net position	253,740	
Net position, beginning	9,261,167	
Net position, ending	$	9,514,907	

Balance Sheet - Governmental Funds
September 30, 2021

		Total	
		Governmental	
General	Debt Service	Capital Projects		Funds	
Assets:			
Cash	$	130,960	$	-	$	-		$	130,960	
Investments	-	560,562	4,260		564,822	
Accounts receivables	1,633	1,388	-		3,021	
Due from other funds	-	25,322	-		25,322	
Prepaid costs	27,785	-	-		27,785	
Deposits	3,468	-	-		3,468	

Total assets	$	163,846	
$	587,272	
$	4,260		$	755,378	
Liabilities and Fund Balances:			
Liabilities:			
Accounts payable and accrued expenses	$	24,380	$	-	$	-		$	24,380	
Due to other funds	25,322	-	-		25,322	

Total liabilities	49,702	
-	
-		49,702	
Fund Balances:			
Nonspendable	31,253	-	-		31,253	
Restricted for:			
Debt service	-	587,272	-		587,272	
Capital projects	-	-	4,260		4,260	
Unassigned	82,891	-	-		82,891	
Total fund balances	114,144	587,272	4,260		705,676	

Total liabilities and fund balances	$	163,846	
$	587,272	
$	4,260			

Amounts reported for governmental activities in the statement of net position are different because:			
Capital Assets used in Governmental Activities are not financial resources and therefore are not reported			
in the funds.		15,635,473	
Long-term liabilities are not due and payable in the current period and therefore are not reported in the			
funds.			
Accrued interest payable	(168,817)				
Bonds payable	(6,657,425)			(6,826,242)	

Net Position of Governmental Activities		$	9,514,907	

Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
Year Ended September 30, 2021

Revenues
Assessment revenue
Special assessments, prepayments Investment & miscellaneous income	

$	

General

657,354
- 11,187		

$	

Debt Service

556,807
173,362
185		

$	
Capital Projects

-
- 1		

$	Total Governmental
Funds

1,214,161
173,362
11,373	
Total revenues		668,541 		730,354 		1 		1,398,896 	
Expenditures												
Current:												
General government		97,557			-			-			97,557	
Public safety		79,786			-			-			79,786	
Maintenance and operations		289,258			-			-			289,258	
Parks and recreation		211,135			-			-			211,135	
Debt Service:												
Interest		-			426,847			-			426,847	
Principal		-			490,000			-			490,000	
Total expenditures		677,736			916,847			-			1,594,583	

Excess (Deficit) of Revenues Over Expenditures	

	(9,195)	

	(186,493)	

	1 	

	(195,687)	
Other Financing Sources (uses):					
Transfers in	29,772	-	24	29,796	
Transfers out		- 		(29,796)		- 		(29,796)	
Total other financing sources (uses)	
	29,772 	
	(29,796)	
	24 	
	- 	
Net change in fund balances		20,577			(216,289)			25			(195,687)	
Fund balances, beginning of year		93,567 		803,561 		4,235 		901,363 	
Fund balances, end of year	 $		114,144 		 $		587,272 		 $		4,260 		 $		705,676 	

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statements of Activities
Year Ended September 30, 2021

Amounts reported for Governmental Activities in the Statement of Activities are different because:	
Net Change in Fund Balances - total governmental funds	$	(195,687)	
Governmental Funds report outlays for capital assets as expenditures because such outlays use current financial resources; however, in the statement of net position the cost of those assets is recorded as capital assets. Depreciation of capital assets is not recognized in the governmental fund statements but is reported as an expense in the statement of activities.	
Capital outlay	21,453		
Depreciation expense	(72,860)	(51,407)	

Repayments of long-term liabilities are reported as expenditures in governmental funds, while repayments reduce long-term liabilities in the statement of net position.	
490,000	
Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.	
Change in accrued interest	12,007		
Amortization of bond discount	(1,173)	10,834	
Change in Net Position of Governmental Activities	$	253,740	

Statement of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - General Fund
Year Ended September 30, 2021

Revenues
Assessment revenue
Investment & miscellaneous income	

$	

Budgeted Amounts Original	Final

651,637	$	651,637
-	-		

Actual Amounts

$	657,354
11,187		

$	Variance with Final Budget
Positive (Negative)

5,717
11,187	
Total revenues		651,637		651,637		668,541			16,904	
Expenditures
Current:
General government Public safety
Maintenance and operations Parks and recreation
Capital outlay		

84,912
90,550
285,610
185,565
5,000		

94,912
100,550
300,610
185,565
40,000		

97,557
79,786
289,258
211,135
-			

(2,645)
20,764
11,352
(25,570)
40,000	
Total expenditures		651,637		721,637		677,736			43,901	

Excess (deficit) of revenues over expenditures		

-		

(70,000)		

(9,195)			

60,805	
Other Financing Sources (Uses):
Transfers in		
-		
-		
29,772			
29,772	
Total other financing sources		-		-		29,772			29,772	
Net change in fund balance		-		(70,000)		20,577			90,577	
Fund balance, beginning		93,567		93,567		93,567			-	
Fund balance, ending	$	93,567	$	23,567		$	114,144		$	90,577	

NOTES TO FINANCIAL STATEMENTS

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reporting Entity
Southaven Community Development District, (the “District”) was established on May 13, 2014 by St. Johns County Ordinance 2014- 22 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides, among other things, the power to manage basic services for community development, the power to borrow money and issue bonds, and the power to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure. The District was established for the purpose of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors (the “Board”), which is composed of five members. Ownership of land within the District entitles the owner to one vote per acre. The Board of Supervisors of the District exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. Two of the Board members were associated with Southaven Land Associates, LLC (the “Developer”). The District is economically dependent on the Developer.

The Board has final responsibility for:

Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements 14, 39, and 61. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

Government-Wide and Fund Financial Statements
The financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment, 2) grants, contributions and investment earnings that are restricted to meeting the operational or capital requirements of a particular function or segment and 3) operating-type special assessments that are treated as charges for services (including assessments for maintenance and debt service). Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenues as soon as all eligibility requirements imposed by the provider have been met.

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period, except for Developer receivables for retainage, which are collected from the Developer when the amount is due to the contractor. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments, including debt service assessments and operation and maintenance assessments, are non-ad valorem assessments imposed on all lands located within the District and benefited by the District’s activities. Operation and maintenance special assessments are levied by the District prior to the start of the fiscal year which begins October 1st and ends on September 30th. These assessments are imposed upon all benefited lands located in the District. Debt service special assessments are imposed upon certain lots and lands as described in each resolution imposing the special assessment for each series of bonds issued by the District. Certain debt service assessments are collected upon the closing of those lots subject to short term debt and are used to prepay a portion of the bonds outstanding.

Assessments and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the District.

The District reports the following major governmental funds:

General Fund - Is the District’s primary operating fund. It is used to account for and report all financial resources not accounted for and reported in another fund.

Debt Service Fund- Accounts for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Project Fund - Accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first, then unrestricted resources as they are needed.

Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net Position/Fund Balance
Restricted Assets
These assets represent cash and investments set aside pursuant to bond covenants.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits.

Investments of the District are reported at fair value and are categorized within the fair value hierarchy established in accordance with GASB Statement No. 72, Fair Value Measurement and Application. The District’s investments consist of investments authorized in accordance with Section 218.415, Florida Statutes.

Prepaid Items
Inventory and prepaid items are recorded as expenditures when consumed rather than when purchased in both government-wide and fund financial statements.

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets (e.g., roads, sidewalks and similar items), are reported in the applicable governmental activities column in the government-wide financial statements. Capital assets are defined by the District as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

 Assets			Years	
Buildings and Other Structures	30	
Equipment	5	

Long Term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bond issuance costs are reported as expenses. Bonds payable are reported net of premiums or discounts.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The District does not have any item that qualifies for reporting in this category for the year ended September 30, 2021.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The District does not have any item that qualifies for reporting in this category for the year ended September 30, 2021.

Net Position Flow Assumption
Sometimes the District will fund outlays for a particular purpose from both restricted and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the District’s policy to consider restricted net position to have been depleted before unrestricted net position is applied.

Fund Balance Flow Assumptions
Sometimes the District will fund outlays for a particular purpose from both restricted and unrestricted resources (total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the District’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Fund Balance Policies
Fund balance of governmental funds is reported in various categories based on the nature of any limitations requiring the use of resources for specific purposes. The District itself can establish limitations on the use of resources through either commitment (committed fund balance) or an assignment (assigned fund balance).

The committed fund balance classification includes fund balance amounts that can be used only for the specific purposes determined by a formal action of the government’s highest level of decision-making authority. The Board of Supervisors is the highest level of decision-making authority for the government that can, by adoption of an ordinance or resolution prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance or resolution remains in place until a similar action is taken to remove or revise the limitation.

Amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The Board of Supervisors has authorized the District Manager to assign amounts for specific purposes. The Board of Supervisors may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year’s appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional action is essential to either remove or revise a commitment.

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

New Accounting Standards Issued
In fiscal year 2021, the District has not implemented any new accounting standards with a material effect on the District’s financial statements.

NOTE 2	STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY

Budgetary Information
The District is required to establish a budgetary system and an approved annual budget for the General Fund. Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. All annual appropriations lapse at the fiscal year end. The legal level of budgetary control is at the fund level. Any budget amendments that increase the aggregate budgeted appropriations, at the fund level, must be approved by the Board of Supervisors.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
A public hearing is conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America.

NOTE 3	DEPOSITS AND INVESTMENTS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, “Florida Security for Public Deposits Act”, requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository’s financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments
The District categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.

Under GASB 72, assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable, and uses significant unobservable inputs that use the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.

The District has the following recurring fair value measurements as of September 30, 2021:

Goldman Sachs Government Fund of $564,822 are valued using Level 2 inputs.

Instead of establishing a written investment policy, the District elected to limit investments to those approved by Florida Statutes and the District Trust Indenture. Authorized District investments include, but are not limited to:

The Local Government Surplus Funds Trust Fund (SBA);
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest-bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Investments made by the District at September 30, 2021 are summarized below. In accordance with GASB 31, investments are
reported at fair value.					

Investment Type
Goldman Sachs Government Fund	

 $		
Fair Value
564,822 	
Credit Rating
AAAm	Weighted Average
Maturity

6 days	
Credit Risk:					
For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. Investments in U.S. Government securities and agencies must be backed by the full faith and credit of the United States Government. Short term bond funds shall be rated by a nationally recognized ratings agency and shall maintain the highest credit quality rating. Investment ratings by investment type are included in the preceding summary of investments.

NOTE 3	DEPOSITS AND INVESTMENTS (CONTINUED)

Custodial Credit Risk:
In the case of deposits, this is the risk that, in the event of a bank failure, the District’s deposits may not be returned to it. The District’s investment policy requires that bank deposits be secured as provided by Chapter 280, Florida Statutes. This law requires local governments to deposit funds only in financial institutions designated as qualified public depositories by the Chief Financial Officer of the State of Florida, and creates the Public Deposits Trust Fund, a multiple financial institution pool with the ability to assess its member financial institutions for collateral shortfalls if a default or insolvency has occurred. At September 30, 2021, all of the District’s bank deposits were in qualified public depositories.

For an investment, this is the risk that, in the event of the failure of the counterparty, the government will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At September 30, 2021, none of the investments listed are exposed to custodial credit risk because their existence is not evidenced by securities that exist in physical or book entry form.

Concentration of Credit Risk:
The District places no limit on the amount the District may invest in any one issuer.

Interest Rate Risk:
The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates. The District manages its exposure to declines in fair values by investing primarily in pooled investments that have a weighted average maturity of less than three months.

NOTE 4	CAPITAL ASSETS

Capital asset activity for the year ended September 30, 2021 was as follows:

	Beginning
Balance			
Additions	
Disposals		Ending
Balance	
Governmental Activities:										
Capital assets not being depreciated:
Improvements under construction	
$ 13,861,047		
$	
-		
$	
-		
$ 13,861,047	
Total capital assets not being depreciated	13,861,047			-			-		13,861,047	
Capital assets being depreciated: Building
Equipment	
2,100,000
-			
- 21,453			
-
-		
2,100,000
21,453	
Total capital assets being depreciated	2,100,000			21,453			-		2,121,453	
Less accumulated depreciation for: Building
Equipment	
(274,167)
-			
(70,000)
(2,860)			
-
-		
(344,167)
(2,860)	
Total accumulated depreciation	(274,167)			(72,860)			-		(347,027)	
Total capital assets being depreciated, net	1,825,833			(51,407)			-		1,774,426	
Governmental activities capital assets, net	$ 15,686,880		$	(51,407)		$	-		$ 15,635,473	

Depreciation expense for 2021 was charged to physical environment.

Total projected cost of the infrastructure improvements has been estimated at approximately $19 million, which will be funded with Developer contributions and additional bond issues.

NOTE 5	LONG-TERM LIABILITIES

Series 2015 Special Assessment Bonds- Direct Borrowing
In March 2015, the District issued $7,555,000 of Special Assessment Bonds, Series 2015. The Bonds consist of $4,035,000 Series 2015A-1 ($1,855,000 Term Bonds due May 1, 2035 with a fixed interest rate of 5.95% and $2,180,000 Term Bonds due May 1, 2045 with a fixed interest rate of 6.0%) and $3,520,000, Series 2015A-2 Term Bonds due May 1, 2045 with a fixed interest rate of 5.9%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. Interest is paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2016 through May 1, 2045.

The Series 2015 Bonds are subject to redemption at the option of the District prior to maturity at a redemption price as set forth in the Bond Indenture. The Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Indenture. In the event of default, all principal and interest of the Bonds will become immediately due and payable.

The Bond Indenture requires that the District maintain adequate funds in a reserve account to meet the debt service reserve requirements as defined in the Indenture. The requirement has been met at September 30, 2021.

The Bond Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agreed to levy special assessments in annual amounts adequate to provide payment of debt service. Payment of principal and interest on the 2015 Bonds is secured by a pledge of and a first lien upon the pledged special assessment revenue. The District is in compliance with the requirements of the Bond Indenture.

As of September 30, 2021, total principal and interest remaining on the Series 2015 Special Assessment Bonds was $5,040,455. For the fiscal year ended September 30, 2021, principal and interest paid was $316,724 and special assessment revenue pledged was
$244,973.

Series 2016 Special Assessment Bonds- Direct Borrowing
In November 2016, the District issued $6,925,000 of Special Assessment Bonds, Series 2016. The Bonds consist of $4,515,000 Series 2016A-1 ($250,000 Term Bonds due May 1, 2021 with a fixed interest rate of 4.50%, $400,000 Term Bonds due May 1, 2026 with a fixed interest rate of 5.35%, $1,245,000 Term Bond due May 1, 2036 with a fixed interest rate of 6.1%, and $2,620,000 Term Bonds due May 1, 2047 with a fixed interest rate of 6.25%) and $2,410,000, Series 2016A-2 Term Bonds due November 1, 2023 with a fixed interest rate of 6.25%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. Interest is paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2018 through May 1, 2047.

The Series 2016 Bonds are subject to redemption at the option of the District prior to maturity at a redemption price as set forth in the Bond Indenture. The Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Indenture. In the event of default, all principal and interest of the Bonds will become immediately due and payable.

The Bond Indenture requires that the District maintain adequate funds in a reserve account to meet the debt service reserve requirements as defined in the Indenture. The requirement has been met at September 30, 2021.

The Bond Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agreed to levy special assessments in annual amounts adequate to provide payment of debt service. Payment of principal and interest on the 2016 Bonds is secured by a pledge of and a first lien upon the pledged special assessment revenue. The District is in compliance with the requirements of the Bond Indenture.

NOTE 5	LONG-TERM LIABILITIES (CONTINUED)

As of September 30, 2021, total principal and interest remaining on the Series 2016 Special Assessment Bonds was $7,939,031. For the fiscal year ended September 30, 2021, principal and interest paid was $600,123 and special assessment revenue pledged was
$485,196.

	Beginning
Balance		
Additions		
Reductions		Ending
Balance		Due Within
One Year	

$	

2,905,000		

$	-		

$	(145,000)		

$  2,760,000		

$	70,000	
	(28,748)		-		1,173		(27,575)		-	
	4,270,000		-		(345,000)		3,925,000		70,000	

 $  7,146,252 	

 $	- 	

 $	(488,827)	

 $  6,657,425 	

 $	140,000 	

Long-term liability activity for the year ended September 30, 2021 was as follows:

Governmental Activities:
Bonds Payable:
Series 2015 Less: Discount Series 2016
Governmental activity long- term liabilities

At September 30, 2021, the scheduled debt service requirements on the bonds payable were as follows:

Governmental Activities
Year Ending September 30,		Principal		Interest	
2022		$	140,000		$	405,161	
2023		150,000		397,251	
2024		160,000		388,775	
2025		170,000		379,735	
2026		150,000		370,111	
2027-2031		1,055,000		1,688,546	
2032-2036		1,215,000		1,332,431	
2037-2041		1,600,000		938,575	
2042-2046		1,910,000		385,463	
2047-2050			135,000 			8,438 	
		 $	6,685,000 		 $	6,294,486 	

NOTE 6	MANAGEMENT COMPANY					

The District has contracted with a management company to perform management services, which include financial and accounting services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreements, the District compensates the management company for management, accounting, financial reporting and other administrative costs.

NOTE 7	RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. These risks are covered by commercial insurance from independent third parties. The District has filed one claim totaling $3,038 under this commercial coverage during the last three years.

NOTE 8	COMMITMENTS

Construction Commitments:
As of September 30, 2021, the District had construction commitments totaling $222,887.

COMPLIANCE SECTION

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Southaven Community Development District

We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Southaven Community Development District (the “District”) as of and for the year ended September 30, 2021 and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our report thereon dated March 30, 2022.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) as a basis for designing procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our 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 or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Orlando, Florida March 30, 2022

MANAGEMENT LETTER

Board of Supervisors
Southaven Community Development District

Report on the Financial Statements
We have audited the financial statements of Southaven Community Development District, (the “District”) as of and for the fiscal year ended September 30, 2021, and have issued our report thereon dated March 30, 2022.

Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Auditor General.

Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountant’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 30, 2022, should be considered in conjunction with this management letter.

Prior Audit Findings
Section 10.554(1)(i.)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual financial audit report.

Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to financial statements. This information has been disclosed in the notes to financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.

Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.

Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1(i)6, Rules of the Auditor General, the District reported:
The total number of district employees compensated in the last pay period of the district fiscal year as none.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s financial year as 3.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as none.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $77,944.

Each construction project with a total cost of at least $65,000 approved by the district that is scheduled to begin on or after October 1 of the fiscal year being reported, together with the total expenditures for such project as none.
A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the district amends a final budget under Section 189.016(6), Florida Statutes, see page 12.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the district reported:
The rate or rates of non-ad valorem special assessments imposed by the district as the following:
Lot Size	O&M Assessment	Debt Service Assessment	
Single Family 58’	$1,867.95	$1,800	
Single Family 63’	$1,893.09	$1,800	
Single Family 73’	$1,940.57	$1,800	
Single Family 83’	$1,988.06	$2,100	
Single Family 93’	$2,035.54	$2,100	

The total amount of special assessments collected by or on behalf of the district as $1,213,117.
The total amount of outstanding bonds issued by the district and the terms of such bonds as disclosed in the notes to financial statements.

Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.

Purpose of this Letter
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, and applicable management, the Board of Supervisors, and is not intended to be and should not be used by anyone other than these specified parties.

Orlando, Florida March 30, 2022

934 North Magnolia Avenue, Suite 100
Orlando, Florida 32803
407‐843‐5406
www.mcdirmitdavis.com

INDEPENDENT ACCOUNTANT’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Southaven Community Development District

We have examined Southaven Community Development District’s (the “District”) compliance with the requirements of Section 218.415, Florida Statutes, during the year ended September 30, 2021. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained in Government Auditing Standards issued by the Comptroller General of the United States, and, accordingly, included examining, on a test basis, evidence about the District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2021.

Orlando, Florida March 30, 2022

the trusted partner

Tab 5

From: Guy Kindig <gmarkcdd@gmail.com>
Sent: Tuesday, April 5, 2022 11:36 AM
To: Melissa Dobbins <MDobbins@rizzetta.com>
Subject: Re: [EXTERNAL]Seat 2 - Resignation Date & Completion of State Form 1F

Hi Melissa
I resign from the Markland CDD Board as of April 30, 2022 Best regards
Guy Kindig

Tab 6

RESOLUTION 2022-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT REDESIGNATING AN ASSISTANT SECRETARY OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, The Southaven Community Development District (hereinafter the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within St. Johns County, Florida; and

WHEREAS, the Board of Supervisors (hereinafter the “Board”) previously designated Guy Kindig as an Assistant Secretary pursuant to Resolution 2021-03; and

WHEREAS, the Board now desires to re-designate the Assistant Secretary.

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

Section 1.		 is hereby appointed as Assistant Secretary.

Section 2.   This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 4th DAY OF MAY, 2022.

THE SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT

CHAIRMAN

ATTEST:

ASSISTANT SECRETARY

Tab 7

WORK AUTHORIZATION N0.14 GENERAL ENGINEERNG SERVICES
SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT

SCOPE OF WORK

England-Thims & Miller, Inc., shall provide general engineering consultation services for the Southaven Community Development District (COD). Services shall include, but not be limited to:

Attend meetings and provide coordination with district staff
Coordination with utility providers
Coordination with contractors
Permitting
Engineering Services
Project Management
Annual Engineering Report
Coordination with Engineers, Surveyors, Architects and other consultants
Requisition processing

FEE	HOURLY
(Not to Exceed - $30,000.00)

Costs such as final printing, telephone, delivery service, mileage and travel shall be invoiced at direct cost.

ENGLAND-THI MS & MILLER, INC. HOURLY FEE SCHEDULE - 2022

CEO/CSO....................................................................................................
President...................................................................................................
Executive Vice President.........................................................................
Vice President ..........................................................................................
Senior Engineer/ Senior Project Manager...........................................
Project Manager .....................................................................................
Director....................................................................................................
Engineer....................................................................................................
Assistant Project Manager .....................................................................
Senior Planner /Planning Manager.......................................................
Planner......................................................................................................
CEI Project Manager................................................................................
CEI Senior Inspector................................................................................
CEI Inspector ...........................................................................................

$375.00/Hr.
$330.00/Hr.
$320.00/Hr.
$257.00/Hr.
$205.00/Hr.
$190.00/Hr.
$175.00/Hr.
$165.00/Hr.
$155.00/Hr.
$190.00/Hr.
$155.00/Hr.
$175.00/Hr.
$155.00/Hr.
$125.00/Hr.

Senior Landscape Architect....................................................................
Landscape Architect................................................................................
Senior  Technician.....................................................................................
GIS Developer/ Senior Analyst..............................................................
GIS Analyst ...............................................................................................
Senior Engineering Designer/ Senior LA Designer.............................
Engineering Intern ..................................................................................
Engineering/Landscape Designer.........................................................
CADD/GIS Technician............................................................................ .
Administrative Support...........................................................................

$175.00/Hr.
$160.00/Hr.
$155.00/Hr.
$170.00/Hr.
$140.00/Hr.
$160.00/Hr.
$140.00/Hr.
$140.00/Hr.
$125.00/Hr.
$90.00/Hr.

The outlined services shall be performed on a time and material basis at the currently approved rate and expense schedule and in accordance with consultant's District Engineer's agreement.

APPROVAL

	,1-t-?J- 

4-21-2022

Submitted by:

_
England-Thims & Miller, Inc.

Date:	

Approved by:	 Southaven Community Development District

Date:	_

Tab 8

Proposal for Extra Work at Southaven CDD

Property Name	Southaven CDD	Contact	Johnnie Verdell
Property Address	61 Clarissa Lane	To	Rizzetta & Company Inc St. Augustine, FL 32095	Billing Address	2806 N Fifth St Unit 403
St. Augustine, FL 32084

Project Name	South Haven CDD-Warden Ln Pocket Park 4-19-22 Project Description	Enhancement
Scope of Work

QTY	UoM/Size	Material/Description	Total
Warden Ln Pocket Park Zoysia Replacement	$20,354.22

1.00	LUMP SUM	Mobilization, labor to remove turf with sod cutter, rough grade, and labor to roll newly installed Zoysia.	
12,800.00	SQUARE FEET	Zoysia sod installed	
10.00	SQUARE YARD	Yard sand installed	
1.00	DAY	36" Ride-On Roller - Daily Rate	
1.00	LUMP SUM	Debris removal pick up fee	
1.00	LUMP SUM	Irrigation Modifications and Adjustments	

For internal use only			
SO#	7792184		
JOB#	460800009			
Service Line	130	Total Price	$20,354.22	
THIS IS NOT AN INVOICE
This proposal is valid for 60 days unless otherwise approved by BrightView Landscape Services, Inc.
2270 Dobbs Rd, St Augustine, FL 32086 ph. fax

Tab 9

fl@rf{and  8
Amenity Manager Report Southaven CDD Meeting May 4th, 2022

Date of Report: May 4th, 2022	Submitted by: Lisa Licata

Upcoming Events
Friday, May 6th- Fiesta Friday
Saturday, June 25th- Blood Drive
Sunday, July 3rd- Golf Cart Parade
Concluded Event
Saturday, February 12th- Blood Drive
Friday, February 18th- Fire Pit Friday
Friday, March 18th-Fire Pit Friday
Saturday, April 9th- Blood Drive
Saturday, April 16th- Easter Event
Amenity Center
I have 340 families registered at the Manor House of which 339 are living in Markland.
Carpets in Meeting room and Gym were steam cleaned in March
Office hours will be changing to Monday, Tuesday, Thursday, Friday and Saturday from 9-5 after board approval
Discussion of benches being moved to the lakefront: possible options: One from Bronson Park, two from over the bridge, one from Latrobe Park- cement pad add to dumpster corral estimate

Tab 10

 	

Broken dog station	Replaced broken dog station

Leaking flow meter on pool equipment	Replaced flow meter on pool equipment

Broken photo cell	Replaced photo cell

 	

Dirty pool tile	Clean pool tile

Damaged fence	Repaired fence

Torn wind screen	Replaced wind screen

 	

Irrigation main line break	Contacted St. Johns County Utilities-repair was made

Dog fountain valve leaking	Replaced leaking valve

Men’s bathroom on pool deck toilet valve not	Repaired toilet flush valve flushing

 	

Scheduled tree trimming	Complete

Broken spray hose in kitchen	Replaced spray hose in kitchen

Tree house in Preserve	Removed tree house

Broken landscape lighting	Repaired landscape lighting

Electrical conduit left by contractor	Removed per resident request

Railing at Manor House Porch needs repaired	Basketball goal post cushion needs to be replaced

Replaced chlorine tubing on pool system complete	Main line break at Manor House-contacted St. Johns County
Utilites-repair complete

Replaced 3 strainer baskets on pool pumps	Replaced basketball rim per resident request Notes:
Contacted Brightview for tree removal at 263 Aspinwall Parkway
Requested proposal from Brightview for sod replacement for Park AA
*Requested proposal from Brightview for removal of dead plant material and re-sod at cul de sac at Aspinwall Parkway
*Requested proposal from Brightview for Westcott area plant replacement
*Recommended proposal from Brightview for removal aeration enhancement for all Zoysia areas
*Received est from MacClellan Construction, LLC for construction of dumpster corral

Tab 11

April 27, 2022

Southaven COD
Attn: Melissa Dobbins, District Manager c/o Rizzetta & Company, Inc.
3434 Colwell Ave, Suite 200
Tampa, FL 33614 Dear Ms. Dobbins:
In response to your request regarding Section 190.006(3)(a)(2)(d), Florida Statutes, the following information is applicable for:

Southaven COD

708 registered voters in St. Johns County

This number is based on the streets within the legal description on file with this office as of April 15, 2022.

J��

Please contact us if we may be of further assistance. Sincerely,

VickVC. Oakes Supervisor of Elections

VO/ew

445,5\venue A #101 •St.Augustine, FL 32095 • P 904.823.2238 • F 904.823.2249 • vvww.sjc\,)tcs us

Tab 12

Vesta FY’22 Budget Discussion
Outline 4/19/2022

Current Maintenance Duties and Responsibilities
Clean pool, deck, cabanas and restrooms
Janitorial duties
Complete cleaning and upkeep of Manor House interior and exterior
Regular cleaning and maintenance of all amenities including courts, playground, dog park, event lawn, kayak launch etc
Removal of debris in common grounds
Service dog stations
Oversight of all common grounds
Management of onsite district service providers
See attached contract for complete list

Recent projects completed outside of current contract:

Project

Subbed Price

Vesta

Interior patch work and painting of Manor House	$1,500	$200	
Painted front entrance and columns of Manor House	$1,200	$50	
Asphalt repair of roads and curbing	$2,000	$150	
Multiple repairs to toilets and sinks	$1,500	$150	
Fire Pit Replacement	$3,000	$500	
Total	$6,200	$1,050

Request for Additional Part Time Maintenance Assistant
20 hours
Interior cleaning of Manor House
Service dog stations
Pick up garbage and debris in and around Amenity Center and common grounds
Straighten and blow off pool deck and walkways
Clean high visibility areas
Assist Johnnie with various duties

Beginning May through the remainder of FY’22 for the above part time maintenance role
$14,450

Tailored and prepared for:

	Service is our Statement. Clean is our mission.	
As the global leader in the commercial cleaning industry, our success has stemmed from our steadfast commitment to our customers. We’re proud to deliver unrivaled cleaning services each and every day. Your satisfaction is extremely important to us. We pride ourselves in becoming the best cleaning business and for you that means perfect results every time.

Jani-King’s quality control system mandates that all cleaning services are scrutinized through routine inspections, ensuring accountability at all times. Jani-King’s commitment to being the best cleaning business makes us your premier choice for janitorial services.

Every hour of every day, we strive to:

Provide our customers a level of service unequaled in the cleaning industry.
Commit to every cleaning project with 100 percent dedication.
Create a cooperative atmosphere that reflects the personality of a successful, vibrant and enthusiastic company.
Provide every Jani-King Franchisee the opportunity to be successful.
Develop an organization that will encourage all people to prosper and grow to their full potential.

Jani-King of Jacksonville 5700 St. Augustine Road Jacksonville, Florida 32207
(904) 346-3000

Fax: (904) 346-3105

United States Albuquerque • Atlanta Austin • Baltimore Baton Rouge
Birmingham • Boston Buffalo • Charleston Charlotte • Chicago Cincinnati • Cleveland Colton • Columbia Columbus • Dallas Dayton • Denver Detroit • Fort Worth
Greensboro Greenville/Spartanburg Hampton Roads Hartford • Hawaii Houston • Indianapolis Jackson • Jacksonville
Kansas City Knoxville • Las Vegas Los Angeles • Louisville Madison • Memphis Miami • Milwaukee Minneapolis • Mobile

April 12, 2022

Lisa Licata
61 Clarissa Ln
St. Augustine, FL 32095

Dear Lisa,

COMMERCIAL CLEANING SERVICES

Nashville • New Jersey
New Orleans New York • Oakland Oklahoma City
Orlando Philadelphia
Phoenix • Pittsburgh
Portland Raleigh/Durham
Rhode Island • Richmond
Sacramento Salt Lake City
San Antonio • San Diego
San Francisco Seattle • St. Louis Tampa Bay • Tucson Tulsa • Washington, D.C.

Argentina Australia
Brazil Canada France Great Britain Hong Kong
Korea Malaysia Mexico
New Zealand Singapore
Spain Taiwan Turkey

Thank you very much for the time and interest you have afforded Jani King regarding your
janitorial needs. We appreciate the opportunity.

Enclosed is our completed proposal for a customized professional cleaning program including our Cleaning Schedule designed specifically to address the complex needs of your facility.

The total monthly charge represents your only cost, and is inclusive of:

All labor
All supervision
All material for cleaning
All equipment for cleaning
All payroll, payroll taxes, insurance, etc.

Our JANI-KING franchisee is fully covered by an insurance program that protects you in several ways. The General Liability, Workers’ Compensation coverage and Employee Dishonesty Policy provide protection to our customers for claims due to loss of property or personal injuries that are the result of actions by JANI-KING personnel.

Please do not hesitate to contact me for any additional information you deem necessary in assessing our proposal. I can be reached at (904) 346-3000.

Trusting we may be of service,

Len Stewartson
Len Stewartson
Senior Account Executive

Experience
Jani-King introduced its franchise concept to the commercial cleaning industry in 1969.
With over 9,000 franchise owners and 60,000 customers, Jani-King is the largest and most respected franchised commercial cleaning company in the world.

The Jani-King Franchise Concept
We bring your organization the “best of both worlds.” You benefit from Jani-King’s
national/international expertise paired with the pride and dedication of a local franchise owner.
At Jani-King, we know that the quality of service you receive depends on the motivation of the custodian on the job site. That’s why we operate through a network of authorized and trained franchise owners – independent entrepreneurs whose success is directly tied to your satisfaction.
A financial investment in a business of their own ensures that Jani-King franchise owners have a genuine concern for a job well done.

Regional Office Support
Help is always just one phone call away!
Although our franchise owners are motivated, flexible, and responsive to your needs, you may require additional support from time to time. A highly qualified staff of experts at our local Regional Office is available to support our franchise owners whenever necessary.
Regional personnel make certain that our franchise owners have the training, equipment, insurance, and support necessary to provide you with consistent, quality janitorial services.

Professional Certifications
Our entire operations team is required to earn and maintain their RBSM certification (Registered Building Service Manager) through the Building Service Contractors Association International. As industry experts, they’ll periodically inspect your facility and provide on-site training for the franchise owner to keep your facility always looking its best, ensuring the cleaning specifications and your expectations are consistently met or exceeded.

Communication
We understand the importance of good communication. Jani-King utilizes proactive communication tools to implement a continuous Quality Control Program that ensures your satisfaction.
Daily Communication	If you need special attention in a particular area, just leave us a note in the Customer Communication Logbook we provide. This logbook is the first thing checked each night. Also, we’ll report any maintenance or repair problem to you in this logbook.
Inspections	To make sure that all areas are being cleaned as specified in your Maintenance Agreement, we will routinely inspect your facility.
Feedback	We contact you regularly, via phone or email/online surveys, to get feedback on our performance. No matter how small the concern, a Customer Service Representative from our local Regional Office will contact you and coordinate any corrective actions with the franchise owner.

Risk Management
Jani-King and our customers are protected by one of the most comprehensive insurance programs in the commercial cleaning industry.

Supporting our Veterans
Veterans are graduates of one of the best business school in the world - the military. They’ve learned intangible skills even the best colleges and universities can’t teach - leadership, teamwork, discipline, and a never-quit attitude. Jani-King recognizes the value of these intangibles and we offer discounts to encourage veterans to join our team.

Industry Leader

We are the Industry Leader
Having achieved numerous successes and built relationships with many of the world's most trusted organizations over the last four decades, Jani-King is considered a leading expert in the commercial cleaning industry.
Entrepreneur magazine has rated Jani-King the #1 Commercial Cleaning Franchise more than 20 times and ranked Jani-King as one of the top-10 Best Performing Franchises of all-time!
Jani-King has been recognized as an “Inc. 500” member 4 times.
Because of our reputation, Jani-King attracts quality franchise owners and has gained the trust of
some of the world’s most prestigious companies and organizations.

Some of Our Customers & Sponsorships	

This Maintenance Agreement ("Agreement") is made as of the Effective Date below by and between Jani-King of

Jacksonville ("Jani-King") and Markland Amenity Center (Client). In consideration of the mutual covenants and obligations set out in the Agreement, the parties hereby agree as follows:
PERFORMANCE OF SERVICES
Performance of the services scheduled shall begin the 	 day of 	, 2022.

The services shall be performed at the following location:. 61 Clarissa Lane, St. Augustine, FL 32095

	The premises making up the working area under this Agreement will be known further in the Agreement as the "Named Areas", which are defined as: Lobby-Conference Rooms-Offices- Gym- Rest Rooms-Hallways-Lunch Rooms-Elevator.

Jani-King agrees to service the Named Areas as scheduled: Two days (2) per week (Wednesday and Friday). Between the hours of 6:00 PM – 6:00A.M. Jani-King agrees to service the Named Areas as scheduled: Three days (3) per week (Monday Wednesday and Friday). Between the hours of 6:00 PM – 6:00A.M.

Jani-King agrees to furnish all equipment, tools, and paraphernalia necessary to maintain the Named Areas in a neat, clean and orderly condition as outlined in the Cleaning Schedule attached and made a part of this Agreement.

PAYMENT OF SERVICES
Client agrees to pay to Jani-King each month the total minimum sum stated in the attached Pricing Schedule, on or before the last day of each month in which services are rendered. Additionally, Client also agrees to pay any sales or use tax levied by a taxing authority on the value of the services provided or supplies purchased. Client agrees that all payments due and owing Jani-King, for any reason, shall be properly credited only when delivered to JANI- KING OF JACKSONVILLE, 5700 St. Augustine Road, Jacksonville, FL 32207.

Credits for holidays recognized by Client were pre-determined as part of the monthly charge herein. No other adjustments will be made for those holidays.

The amount to be paid by Client may be increased or decreased to reflect an increase or decrease in the area of space serviced and the kind, amount or frequency of service to be rendered. Such modifications shall be binding only if in writing and signed by both parties.

	In the event payment for services is not received within thirty (30) days from the due date Jani-King may suspend services to Client until such payment is received. Suspension of services by Jani-King under this Section shall not deprive Jani-King of any of its remedies or action for payment of services or other rights.

INDEPENDENT BUSINESS RELATIONSHIP

It is agreed that Jani-King will select and designate all personnel to perform its obligations under this Agreement.

It is agreed that Jani-King and any of its personnel are not, and shall not be employees of Client but are independent contractors; and in this regard, such Jani-King authorized personnel will not be within the protection or coverage of Client's Workers' Compensation Insurance and no withholding of Social Security, Federal or State Income Tax or other deductions shall be made from the sums agreed to be paid to Jani-King herein, the same being contract payments and not wages.

Client agrees during the term of this Agreement and within one hundred and eighty (180) days after termination that it will not employ any employees, agents, representatives, or franchisees of Jani-King without the express written consent of Jani-King. Jani-King agrees during the term of this Agreement and within one hundred and eighty (180) days after termination it will not employ any employees, agents or representatives of Client without the express written consent of Client.

TERM OF AGREEMENT
The term of this Agreement shall be for a one-year basis from the date services are scheduled to begin, as stated in Section 1a, and shall be automatically renewed on each anniversary date on the same terms and conditions, unless either party shall give written notice of termination at least thirty (30) days prior to such anniversary date. If timely notice is given for termination, this Agreement shall expire at midnight of the anniversary date. Otherwise, this Agreement may only be terminated for non-performance as set out below.

Non-performance is defined as the failure, neglect, or refusal to perform any act outlined in this Cleaning Schedule. Before any termination for non-performance is effective, the terminating party must give the other party written notice specifying in detail the nature of any defect or failure in performance. Upon the effective date of the receipt of notice of non-performance, Jani-King, at its election, shall have fifteen (15) days in which to cure the defect in performance to the reasonable satisfaction of Client. In the event the defect is not satisfactorily cured at the end of the fifteen (15th) day from the effective date, the terminating party shall provide written notification to the other party of the failure to satisfactorily cure the defect. This Agreement shall then terminate thirty (30) days from the date of the second notice.

All notices between Client and Jani-King shall be in writing and deposited, postpaid and certified, with the United States Postal Service, or a recognized common parcel courier providing express, receipted delivery to the address as stated in this Agreement. All other notices, including notices personally delivered to individuals performing services under this Agreement, shall be ineffective.
Time is of the essence for all notices required under the terms of this Agreement.

GENERAL PROVISIONS
In the event it becomes necessary for either party to institute suit against the other to secure or protect its rights under this Agreement, the prevailing party shall be entitled to all associated costs of the suit, including reasonable attorney's fees, administrative fees, court costs and damages as part of any judgment entered in its favor.

The terms of this Agreement shall be binding upon and inure to the benefit of Jani-King and Client and their respective heirs, representatives, successors and assigns, except as otherwise herein provided.

Any waiver by either party to this Agreement of a breach of any term or condition of this Agreement shall not constitute a waiver of any subsequent breach of the same or any other term or condition of this Agreement.

Both parties agree that they have fully reviewed and discussed the terms of this Agreement, with the attached Cleaning Schedule, and acknowledge that the terms reflect the entire Agreement of the parties, and it supersedes all prior representations and understandings of the parties.
Any changes or modification to this Agreement must be in writing, signed by both parties and attached hereto.

Initial Clean (Optional)

There will be a one-time charge to complete the items initialed with approval within thirty (30) days of the Start Date of this Agreement.

AREAS / TASKS	AMOUNT	INITIALS	
WAXABLE FLOORS	$		
Existing floor finish will be removed, then the floors will be rinsed with clean water and four (4) thin even coats of floor finish will be applied. All furniture will be
returned to its original position.			
			
CARPETED FLOORS	$		
Carpeting will be thoroughly shampooed, taking care to get into corners and along edges			
			
OFFICES, KITCHENS, GYMS, AND BREAKROOMS	$275		
Vertical and horizontal surfaces, including desks, files, windowsills, tables, chairs, telephones, and doors will be thoroughly damp wiped			
Carpeting will be thoroughly vacuumed, taking care to get into corners and along edges			
Partitions and lobby glass will be washed			
Light fixtures, air diffusers, and door frames will be dusted			
Countertops, cabinets, and the exterior surfaces of appliances will be wiped with an all-purpose cleaner. Sinks will be washed with a non-abrasive cleaner and bright
metal fixtures will be polished			
Microwave ovens will be cleaned inside and out			
			
RESTROOMS	$200		
Basins, toilets, urinals, showers, and floors will be scrubbed with a germicidal
disinfectant			
Bright work will be polished			
Partitions will be cleaned with disinfectant			
Trash receptacles will be cleaned with disinfectant			
			
STRIP AND WAX (TILE FLOORS)	$		
Soil will be removed using a cleaning solution and power scrubber, then the floors will be rinsed with clean water to remove any residue. All furniture will be
returned to its original position			
			
WINDOWS	$		
Interior and exterior window surfaces will be washed with a cleaning solution.
Corners/framework will be wiped to prevent runoff of water into framework			

AREAS / TASKS	DLY	WK	MO	QTR	YR	
GENERAL OFFICES-COPY ROOM, CONFERENCE ROOM-LOBBY						
Trash containers: empty containers and replace liners as needed (Liners to be furnished by Client)	X					
Horizontal furniture surfaces (reasonably clear of papers): dust	X					
Desktops: spot clean to remove bottle/cup rings	X					
Carpets: spot vacuum aisles (not responsible for removal of staples/paper clips)	X					
Small carpet stains (2” diameter max): spot clean	X					
Hard floors: dust mop or sweep	X					
Hard floors: spot mop to remove spills and stains	X					
Glass partitions and doors: spot clean to remove fingerprints/smudges	X					
Carpets: thoroughly vacuum (not responsible for removal of staples/paper clips)		X				
Hard floors: damp mop with neutral cleaner		X				
Wall-hung pictures: dust and straighten		X				
Baseboards and low vents: dust		X				
Wall surfaces around light switches: spot clean		X				
Ceiling vents and ledges that can be reached from the floor: dust			X			
Telephones: clean and sanitize			X			
Upholstered furniture: vacuum			X			
Blinds: dust		X				
						
RESTROOMS						
Toilets and urinals: clean with a germicidal disinfectant	X					
Sinks: clean with a non-abrasive cleaner and disinfectant	X					
Doorknobs/push plates: clean with a germicidal disinfectant	X					
Bright metal parts of fixtures: polish	X					
Mirrors: clean and polish	X					
Trash containers: empty containers and replace liners (Liners to be furnished by
Client)	X					
Hand towel and soap dispensers: clean and replenish	X					
Walls: spot clean to remove soap splashes, fingerprints/smudges	X					
Partition tops: dust	X					
Partition walls: spot clean with a detergent disinfectant solution	X					
Hard floors: sweep then mop with a detergent disinfectant solution	X					
Tile walls and partitions: clean and disinfect		X				
Ceiling vents and ledges that can be reached from the floor: dust		X				
Hard floors: scrub with a detergent disinfectant solution and rinse thoroughly			X			
Floor drains: add water and enzymes			X			
Re-stock any paper products as required. (Paper products to be furnished by Client)	X					

AREAS / TASKS	DLY	WK	MO	QTR	YR	
						
COMMON  AREAS-GYM-HALLWAY-ELEVATOR						
Trash containers: empty containers and replace liners as needed (Liners to be furnished by Client)	X					
Carpets: spot vacuum aisles (not responsible for removal of staples/paper clips)	X					
Small carpet stains (2” diameter max): spot clean	X					
Clean and straighten cabana chairs.\ Clean off pool lounge chairs	X					
Hard floors: dust mopped or swept. Hard floors: spot mop spills and stains	X					
Glass partitions and doors: spot clean to remove fingerprints/smudges	X					
Entryway metal and glass: spot clean to remove fingerprints/smudges	X					
Entrance mats: vacuum (carpet) or sweep (rubber/vinyl)	X					
Wall surfaces around light switches: spot clean	X					
Water fountains: clean with a disinfectant solution, then polish	X					
Carpets: thoroughly vacuum (not responsible for removal of staples/paper clips)		X				
Hard floors: damp mop with neutral cleaner		X				
Wall-hung pictures: dust and straighten/Dust and disinfect gym equipment		X				
Baseboards and low vents: dust		X				
Glass partitions and doors: thoroughly clean on both sides		X				
Entryway metal and glass: thoroughly clean		X				
Ceiling vents and ledges that can be reached from the floor: dust			X			
Upholstered furniture: vacuum			X			
Ledges and handrails: dust/			X			
			X			
						
KITCHENS-COFFEE BARS- LUNCHROOMS						
Trash containers: empty containers and replace liners (Liners to be furnished by Client). Police the area for trash.	X					
Trash containers and adjacent wall surfaces: wipe with all-purpose cleaner	X					
Countertops and cabinets: wipe with all-purpose cleaner	X					
Sinks: wash with non-abrasive cleaner and disinfect	X					
Bright metal parts of fixtures: polish.\Clean of any side tables	X					
Microwave ovens: clean inside and out	X					
Tables and chairs: wipe with all-purpose cleaner	X					
Hard floors: sweep and damp mop with neutral cleaner	X					
Exterior surface of refrigerator/appliances: wipe with all-purpose cleaner	X					
Wall surfaces around light switches: spot clean		X				
						
FLOOR MAINTENANCE PROGRAM						
Strip & Refinish all VCT flooring	N/A					
Carpet Extract all carpeted areas	N/A					
Buff all VCT Flooring	N/A					

CUSTOMER NAME & ADDRESS

Service Agreement

Lisa Licata	JANI-KING NAME & ADDRESS	
61 Clarissa Ln		
St. Augustine, FL 32095		
	
Jani-King of Jacksonville	
	5700 St Augustine Rd.	
	Jacksonville, FL 32207	

SERVICE FREQUENCY / DESCRIPTION	MONTHLY CONTRACT AMOUNT	
Jani-King agrees to service the Named Areas as scheduled: Two days (2) per week (Wednesday and Friday). Between the hours of 6:00 PM – 6:00A.M.	$428.00
(Taxes not included)	
Jani-King agrees to service the Named Areas as scheduled: 3 days (2) per week (Monday Wednesday and Friday). Between the hours of 6:00 PM – 6:00A.M.	$545.00
(Taxes not included)	

		

CUSTOMER	JANI-KING	
Signature of Authorized Representative

Print Name, Title	
Signature of Authorized Representative
Lenworth Stewartson, SAE

Print Name, Title	
Date
Account Payable Contact Account Payable Email Address	
Date

Account Payable Phone Number
Billing Address City, State ZIP	

Lisa, below you will find your quote for cleaning the property of Markland Manor, 61 Clarissa Lane 32095
The pricing reflects a discount given to Markland Manor; we can customize any of the cleans that fit the needs of the property. Our charges start and vary from $100 per hour for a team of 2.
You would be a first arrival 8:30 – 9:00 a.m.

Monday’s - 2 hour clean - $168.00 per week – discounted from $198
Cleaning consists of windowsills, blinds, kitchen, cabinets, surface dusting, 4 bathrooms, floors, mirrors, wiping down cardio equipment, taking out all trash, glass (exit and entry doors)

Wednesday’s - 1 hour clean - $88.00 per week – discounted from $118
Cleaning consists of 4 bathrooms, mirrors, trash, and floors

Friday’s - 1 hour clean - $88.00 per week – discounted from $118.00
Cleaning consists of 4 bathrooms, mirrors, trash, and floors

Cleaning total each week for Monday, Wednesday and Friday’s will be $344.00
Our schedule can accommodate your cleanings starting on Monday April 18th and would love to get that set up for you asap. Please give our office a call and we will be happy to assist you going forward.

TAB 13

MacClellan Construction LLC
393 PO Box
Hollister, FL 32147 US
+1 3869371661
brandin@macclellanconstruction.com

Estimate				
ADDRESS
Lisa Licata
Markland Amenity Center 61 Clarissa Lane
Saint Augustine, Florida 32095		ESTIMATE	1035
DATE	04/18/2022
EXPIRATION DATE	05/03/2022		
SERVICE	DESCRIPTION	QTY	RATE	AMOUNT	
Sales	Engineering	1,500.00	1,500.00	
Sales	Permit fee	1,000.00	1,000.00	
Sales	Dumpster and sanitation duration of the job	750.00	750.00	
Sales	12'x12' concrete pad	2,500.00	2,500.00	
Sales	6' block walls	4,000.00	4,000.00	
Sales	Pour lintels	1,700.00	1,700.00	
Sales	Sand float stucco finish	3,000.00	3,000.00	
Sales	Install 2 6' tall black aluminum panel gates	3,500.00	3,500.00	
Sales	Paint to match building	1,080.00	1,080.00	

New dumpster station preliminary price. Price includes all material and labor

TOTAL

$19,030.00

Accepted By Accepted Date

Page 1 of 1

TAB 14

Southaven
Community Development District
www.southavencdd.org

Proposed Budget for
Fiscal Year 2022/2023

Table of Contents

Page
General Fund Budget for Fiscal Year 2022/2023	1
Debt Service Fund Budget for Fiscal Year 2022/2023	3
Assessments Charts for Fiscal Year 2022/2023	4
General Fund Budget Account Category Descriptions	6
Reserve Fund Budget Account Category Descriptions	12
Debt Service Fund Budget Account Category Descriptions	13

	
Chart of Accounts Classification	Actual YTD through 03/31/22	Projected Annual Totals 2021/2022	
Annual Budget for 2021/2022	Projected Budget variance for 2021/2022	
Budget for 2022/2023	Budget Increase (Decrease) vs 2021/2022	
Comments	
1									
2	REVENUES								
3									
4	Special Assessments								
5	Tax Roll*	$  726,744	$	739,172	$	739,172	$	-	$	770,132	$	30,960	All units on tax roll.	
6	Other Miscellaneous Revenues								
7	Rentals, Access/Decals, Events	$	6,044	$	12,088	$	-	$	12,088	$	12,000	$	12,000	(New Line)	
8									
9	TOTAL REVENUES	$  732,788	$	751,260	$	739,172	$	12,088	$	782,132	$	42,960		
12									
13	EXPENDITURES - ADMINISTRATIVE								
14									
15	Financial & Administrative								
16	Administrative Services	$	2,754	$	5,508	$	5,508	$	-	$	5,728	$	220		
17	District Management	$	7,650	$	15,300	$	15,300	$	-	$	15,912	$	612		

18	

District Engineer	

$	805	

$	8,000	

$	2,000	

$	(6,000)	

$	4,000	

$	2,000	YTD Average; Projections include SW Analysis Report Est.	
19	Disclosure Reports	$	6,000	$	6,000	$	6,000	$	-	$	6,000	$	-	2 Bonds	
20	Trustees Fees	$	4,292	$	7,000	$	7,000	$	-	$	7,000	$	-		
21	Assessment Roll Certification	$	5,100	$	5,100	$	5,100	$	-	$	5,304	$	204		
22	Financial & Revenue Collections	$	1,836	$	3,672	$	3,672	$	-	$	3,819	$	147		
23	Accounting Services	$	7,700	$	15,399	$	15,399	$	-	$	16,015	$	616		
24	Auditing Services	$	3,800	$	3,800	$	3,800	$	-	$	3,800	$	-		
25	Arbitrage Rebate Reports	$	500	$	1,000	$	1,000	$	-	$	1,000	$	-	2 Bonds	
26	Public Officials Liability Insurance	$	2,664	$	2,664	$	2,800	$	136	$	3,200	$	400		
27	Legal Advertising	$	323	$	1,500	$	1,000	$	(500)	$	1,500	$	500	YTD Average	
28	Dues, Licenses & Fees	$	175	$	175	$	175	$	-	$	175	$	-		
29	Miscellaneous Fees	$	129	$	750	$	500	$	(250)	$	500	$	-		

30	Website Hosting, Maintenance, Backup (and Email)	
$	3,650	
$	6,760	
$	6,760	
$	-	
$	6,490	
$	(270)		
31	Legal Counsel								
32	District Counsel	$	4,133	$	12,000	$	15,000	$	3,000	$	15,000	$	-		
33									
34	Administrative Subtotal	$	51,511	$	94,628	$	91,014	$	(3,614)	$	95,443	$	4,429		
35									
36	EXPENDITURES - FIELD OPERATIONS								
37									
38	Security Operations								

39	

Entry Gate Access System & Maintenance	

$	24,204	

$	48,408	

$	50,183	

$	1,775	

$	50,183	

$	-	

Based on 355 Homes	
40	Gate Phone	$	1,295	$	2,590	$	1,800	$	(790)	$	2,940	$	1,140	Per Upgraded Agreement	

41	Guard House Access and Gate Maintenance and Repairs	
$	10,891	
$	12,000	
$	11,000	
$	(1,000)	
$	11,000	
$	-	Includes PM Service, Funds for Readers & Decals	
42	Electric Utility Services								

43	Utility Services - Amenity, Gatehouse/Entry & Parks	
$	6,750	
$	13,500	
$	14,000	
$	500	
$	14,000	
$	-		
44	Street Lights	$	9,632	$	19,264	$	19,500	$	236	$	20,000	$	500	Per FPL Est.	
45	Garbage/Solid Waste Control Services								

46	

Garbage - Recreation Facility	

$	137	

$	945	

$	1,150	

$	205	

$	1,680	

$	530	Per New Rate/Vendor; Projections included 4 month hold	
47	Water-Sewer Combination Services								

48	Utility Services - Potable (Amenity, Gatehouse & Pool)	
$	4,754	
$	9,508	
$	10,000	
$	492	
$	10,000	
$	-		

49	
Water - Reuse Irrigation (Parks, Entry & Amenity)	
$	13,929	
$	27,858	
$	30,500	
$	2,642	
$	30,500	
$	-		
50	Stormwater Control								
51	Aquatic Pond Maintenance	$	4,821	$	9,642	$	9,360	$	(282)	$	9,642	$	282	Per Approved Increase	
52	Other Physical Environment								

53	
General Liability & Property Insurance	
$	25,121	
$	25,121	
$	26,277	
$	1,156	
$	30,200	
$	3,923	
Inflationary Adjustment Est.	
54	Entry & Walls Maintenance	$	3,011	$	3,500	$	2,500	$	(1,000)	$	2,500	$	-		

55	

Landscape & Irrigation Maintenance Contract	

$	70,775	

$	154,352	

$	170,000	

$	15,648	

$	167,160	

$	(2,840)	New Scope Includes Annual Grass Cutbacks & Mulch Removal	

	
Chart of Accounts Classification	Actual YTD through 03/31/22	Projected Annual Totals 2021/2022	
Annual Budget for 2021/2022	Projected Budget variance for 2021/2022	
Budget for 2022/2023	Budget Increase (Decrease) vs 2021/2022	
Comments	

56	

Landscape Replacement & Misc. Services	

$	2,980	

$	26,000	

$	35,000	

$	9,000	

$	35,000	

$	-	Need More Drainage Repairs? Sod Replacement? Tree Removals?	
57	Irrigation Repairs	$	-	$	-	$	2,000	$	2,000	$	2,000	$	-		
58	Road & Street Facilities								

59	Street Light & Park Decorative Light Maintenance	
$	2,008	
$	4,016	
$	1,000	
$	(3,016)	
$	2,000	
$	1,000	
YTD Average	

60	Roadway and Parking Lot Repair & Maintenance	
$	55	
$	500	
$	1,000	
$	500	
$	1,000	
$	-		
61	Common Area Repair & Maintenance	$	59	$	1,500	$	4,000	$	2,500	$	2,500	$	(1,500)		
62	Street Sign Repair & Maintenance	$	560	$	1,120	$	2,500	$	1,380	$	2,500	$	-		
63	Parks & Recreation								

64	
Amenity Management Staffing Contract (On-Site Management & Maintenance Services)	

$	72,107	

$	139,148	

$	139,148	

$	-	

$	171,184	

$	32,036	

Vesta Proposed Increase	
65	Facility - Maintenance & Repair	$	4,132	$	8,264	$	10,000	$	1,736	$	10,000	$	-		

66	

Facility Office/Janitorial Supplies & Equipment	

$	2,951	

$	12,782	

$	3,000	

$	(9,782)	

$	13,000	

$	10,000	Projection and Proposed - Include Additional Janitorial Service	

67	
Facility Furniture Repair & Replacement	
$	3,529	
$	4,000	
$	3,000	
$	(1,000)	
$	3,000	
$	-		

68	

Facility HVAC Maintenance & Repair	

$	10,402	

$	10,402	

$	13,000	

$	2,598	

$	3,000	

$	(10,000)	
Projections Included 2 New Units	
69	Pool Chemicals	$	2,675	$	5,350	$	4,950	$	(400)	$	5,350	$	400		
70	Pool Permits	$	-	$	350	$	350	$	-	$	350	$	-		
71	Elevator Maintenance & Permit	$	-	$	1,900	$	3,000	$	1,100	$	3,000	$	-		
72	Fitness - On Demand Subscription	$	1,400	$	2,400	$	2,400	$	-	$	2,400	$	-		
73	Fitness Equipment Maintenance & Repairs	$	85	$	2,500	$	2,500	$	-	$	2,500	$	-		
74	Amenity - Telephone, Internet & Cable	$	3,320	$	6,640	$	7,200	$	560	$	8,100	$	900	Per Upgraded Agreement	

75	
Pest & Termite Bond	
$	1,377	
$	2,754	
$	3,840	
$	1,086	
$	1,500	
$	(2,340)	
Removed Snake Treatment	

76	Amenity Security Camera System - Maintenance & Repairs	
$	-	
$	1,000	
$	2,000	
$	1,000	
$	2,000	
$	-		

77	
Access Control Supplies	
$	140	
$	500	
$	500	
$	-	
$	-	
$	(500)	
Included in Line 66	

78	Tennis & Basketball Court Maintenance & Supplies	
$	406	
$	812	
$	500	
$	(312)	
$	500	
$	-		
79	Dog Waste Station Supplies	
$	1,041	
$	2,082	
$	1,000	
$	(1,082)	
$	2,000	
$	1,000	
YTD Actuals	
80	Special Events								

81	
Holiday Lights	
$	4,887	
$	4,887	
$	5,000	
$	113	
$	5,000	
$	-		

82	
Special Events	
$	4,367	
$	10,000	
$	10,000	
$	-	
$	4,000	
$	(6,000)		
83	Contingency								

84	
Capital Improvements	
$	-	
$	20,000	
$	10,000	
$	(10,000)	
$	20,000	
$	10,000	Lite Up Gate Arms?/Park Upgrade?/Dumpster Site	

85	
Misc. Contingency	
$	4,399	
$	4,399	
$	35,000	
$	30,601	
$	35,000	
$	-	
Building Operating Reserves	
88									
89	Field Operations Subtotal	$  298,200	$	599,994	$	648,158	$	48,164	$	686,689	$	38,531		
90									
93	TOTAL EXPENDITURES	$  349,711	$	694,622	$	739,172	$	44,550	$	782,132	$	42,960		
94									
95	EXCESS OF REVENUES OVER EXPENDITURES	$  383,077	$	56,638	$	-	$	56,638	$	-	$	-		
96									

Southaven Community Development District Debt Service
Fiscal Year 2022/2023

Chart of Accounts Classification	
Series 2015A-1	
Series 2016A-1	Budget for 2022/2023	
				
REVENUES				
Special Assessments				
Net Special Assessments	$223,703.42	$308,488.32	$	532,191.74	
				
TOTAL REVENUES	$	223,703.42	$	308,488.32	$	532,191.74	

EXPENDITURES				
Administrative				
Financial & Administrative				
				
Debt Service Obligation	$223,703.42	$308,488.32	$532,191.74	
Administrative Subtotal	$	223,703.42	$	308,488.32	$	532,191.74	
				
TOTAL EXPENDITURES	$	223,703.42	$	308,488.32	$	532,191.74	
				
EXCESS OF REVENUES OVER EXPENDITURES	$0.00	$0.00	$0.00	

Collection and Discount % applicable to the county:	6.0%

Gross assessments	$	565,680.00

Notes:
Collection Costs for St. John's County and Early Payment Discount is 6.0% of Tax Roll. Budgeted net of tax roll assessments. See Assessment Table.

Debt Service

Southaven Community Development District 

FISCAL YEAR 2022/2023 O&M & DEBT SERVICE ASSESSMENT SCHEDULE

2022/2023 O&M Budget		$770,132.00	
St. John's County Collection Cost:	2%	$16,385.79	
Early Payment Discounts:	4%	$32,771.57	
2022/2023 Total:		$819,289.36	

2021/2022 O&M Budget	$739,172.00		
2022/2023 O&M Budget	$770,132.00		
Total Difference:	
$30,960.00		

PER UNIT ANNUAL ASSESSMENT	
Proposed Increase / Decrease	
	2021/2022	2022/2023	$	%	
Series 2015A-1 Debt Service - Single Family 58'	$1,800.00	$1,800.00	$0.00	0.00%	
Operations/Maintenance - Single Family 58'	$2,145.04	$2,236.82	$91.78	4.28%	
Total	$3,945.04	$4,036.82	$91.78	2.33%	

Series 2015A-1 Debt Service - Single Family 73'	

$1,800.00	

$1,800.00	

$0.00	

0.00%	
Operations/Maintenance - Single Family 73'	$2,205.01	$2,297.64	$92.63	4.20%	
Total	$4,005.01	$4,097.64	$92.63	2.31%	

Series 2015A-1 Debt Service - Single Family 73' Partial	

$1,080.00	

$1,080.00	

$0.00	

0.00%	
Operations/Maintenance - Single Family 73'	$2,205.01	$2,297.64	$92.63	4.20%	
Total	$3,285.01	$3,377.64	$92.63	2.82%	

Series 2015A-1 Debt Service - Single Family 93'	

$2,100.00	

$2,100.00	

$0.00	

0.00%	
Operations/Maintenance - Single Family 93'	$2,283.43	$2,377.17	$93.74	4.11%	
Total	$4,383.43	$4,477.17	$93.74	2.14%	

Series 2015A-1 Debt Service - Single Family 93' Partial	

$1,400.00	

$1,400.00	

$0.00	

0.00%	
Operations/Maintenance - Single Family 93'	$2,283.43	$2,377.17	$93.74	4.11%	
Total	$3,683.43	$3,777.17	$93.74	2.54%	

Series 2016A-1 Debt Service - Single Family 63'	

$1,800.00	

$1,800.00	

$0.00	

0.00%	
Operations/Maintenance - Single Family 63'	$2,165.80	$2,257.87	$92.07	4.25%	
Total	$3,965.80	$4,057.87	$92.07	2.32%	

Series 2016A-1 Debt Service - Single Family 73'	

$1,800.00	

$1,800.00	

$0.00	

0.00%	
Operations/Maintenance - Single Family 73'	$2,205.01	$2,297.64	$92.63	4.20%	
Total	$4,005.01	$4,097.64	$92.63	2.31%	

Series 2016A-1 Debt Service - Single Family 83'	

$2,100.00	

$2,100.00	

$0.00	

0.00%	
Operations/Maintenance - Single Family 83'	$2,244.22	$2,337.40	$93.18	4.15%	
Total	$4,344.22	$4,437.40	$93.18	2.14%	

Series 2016A-1 Debt Service - Single Family 93'	

$2,100.00	

$2,100.00	

$0.00	

0.00%	
Operations/Maintenance - Single Family 93'	$2,283.43	$2,377.17	$93.74	4.11%	
Total	$4,383.43	$4,477.17	$93.74	2.14%	

5

SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT

FISCAL YEAR 2022/2023 O&M & DEBT SERVICE ASSESSMENT SCHEDULE
.
TOTAL O&M BUDGET	$770,132.00
COLLECTION COSTS @	2%	$16,385.79
EARLY PAYMENT DISCOUNTS @	4%	  $32,771.57 
TOTAL O&M ASSESSMENT	 $819,289.36 	
	$101,535.11		$609,493.62		$108,260.64		
	ALLOCATION OF EQUALIZED ADMIN COSTS		ALLOCATION OF EQUALIZED FIELD		ALLOCATION OF STRATIFIED FIELD COSTS		
		UNITS ASSESSED			COSTS				PER LOT ANNUAL ASSESSMENT	
		PLATTED									

TOTAL	PER UNIT EAU FACTOR  BUDGET ASSESSMENT		

TOTAL	PER UNIT EAU FACTOR BUDGET  ASSESSMENT			
			
SERIES 2015A-1											

2015A-1 DEBT  2016A-1 DEBT
TOTAL O&M	SERVICE (3)	SERVICE (3)	TOTAL (3)	
			DEBT	SERIES 2016A-1		EAU	TOTAL	PER UNIT								
	LOT SIZE	O&M	SERVICE(1)	DEBT SERVICE (1)		FACTOR	BUDGET	ASSESSMENT								
	Phase 1									
1.00	$48,072.74	$1,716.88
1.00	$142,501.32	$1,716.88
1.00	$1,716.88	$1,716.88
1.00	$84,127.29	$1,716.88
1.00	$5,150.65	$1,716.88

1.00	$137,350.67	$1,716.88
1.00	$66,958.45	$1,716.88
1.00	$58,374.04	$1,716.88
1.00	$65,241.57	$1,716.88

$609,493.62		
1.00	$6,549.91	$233.93
1.26	$24,463.91	$294.75
1.26	$294.75	$294.75
1.60	$18,339.75	$374.28
1.60	$1,122.84	$374.28

1.09	$20,398.29	$254.98
1.26	$11,495.09	$294.75
1.43	$11,373.45	$334.51
1.60	$14,222.66	$374.28

$108,260.64			
$2,236.82	$1,800.00	$0.00	$4,036.82
$2,297.64	$1,800.00	$0.00	$4,097.64
$2,297.64	$1,080.00	$0.00	$3,377.64
$2,377.17	$2,100.00	$0.00	$4,477.17
$2,377.17	$1,400.00	$0.00	$3,777.17

$2,257.87	$0.00	$1,800.00	$4,057.87
$2,297.64	$0.00	$1,800.00	$4,097.64
$2,337.40	$0.00	$2,100.00	$4,437.40
$2,377.17	$0.00	$2,100.00	$4,477.17	
	Single Family 58'	28	28	0		1.00	$8,008.40	$286.01								
	Single Family 73'	83	58	0		1.00	$23,739.19	$286.01								
	Single Family 73' (Partial)	1	1	0		1.00	$286.01	$286.01								
	Single Family 93'	49	37	0		1.00	$14,014.70	$286.01								
	Single Family 93' (Partial)	3	3	0		1.00	$858.04	$286.01								
	Phase 2															
	Single Family 63'	80	0	72		1.00	$22,881.15	$286.01								
	Single Family 73'	39	0	32		1.00	$11,154.56	$286.01								
	Single Family 83'	34	0	31		1.00	$9,724.49	$286.01								
	Single Family 93'	38	0	36		1.00	$10,868.55	$286.01								
	TOTAL COMMUNITY	355	127	171			$101,535.11									

LESS: St. John's County Collection Costs (2%) and Early Payment Discount (4%)  ($6,092.11)	($36,569.62)	($6,495.64)

Net Revenue to be Collected	$95,443.00	$572,924.00	$101,765.00

(1) Reflects the number of total lots with Series 2015A-1 and 2016A-1 debt outstanding. There have been 37 (thirty-seven) Series 2015A-1 prepayments and 20 (twenty) Series 2016A-1 prepayments.

(2) Annual debt service assessment per lot adopted in connection with the Series 2015A-1 and Series 2016A-1 bond issues. Annual assessment includes principal, interest, St. John's County collection costs and early payment discount costs.

(3) Annual assessment that will appear on November 2022 St. John's County property tax bill. Amount shown includes all applicable collection costs. Property owner is eligible for a discount of up to 4% if paid early.	

6

GENERAL FUND BUDGET ACCOUNT CATEGORY DESCRIPTION

The General Fund Budget Account Category Descriptions are subject to change at any time depending on its application to the District. Please note, not all General Fund Budget Account Category Descriptions are applicable to the District indicated above. Uses of the descriptions contained herein are intended for general reference.

REVENUES:

Interest Earnings: The District may earn interest on its monies in the various operating accounts.

Tax Roll: The District levies Non-Ad Valorem Special Assessments on all of the assessable property within the District to pay for operating expenditures incurred during the Fiscal Year. The assessments may be collected in two ways. The first is by placing them on the County’s Tax Roll, to be collected with the County’s Annual Property Tax Billing. This method is only available to land properly platted within the time limits prescribed by the County.

Off Roll: For lands not on the tax roll and that is by way of a direct bill from the District to the appropriate property owner.

Developer Contributions: The District may enter into a funding agreement and receive certain prescribed dollars from the Developer to off-set expenditures of the District.

Event Rental: The District may receive monies for event rentals for such things as weddings, birthday parties, etc.

Miscellaneous Revenues: The District may receive monies for the sale or provision of electronic access cards, entry decals etc.

Facilities Rentals: The District may receive monies for the rental of certain facilities by outside sources, for such items as office space, snack bar/restaurants etc.

7

EXPENDITURES – ADMINISTRATIVE:

Supervisor Fees: The District may compensate its supervisors within the appropriate statutory limits of
$200.00 maximum per meeting within an annual cap of $4,800.00 per supervisor.

Administrative Services: The District will incur expenditures for the day to today operation of District matters. These services include support for the District Management function, recording and preparation of meeting minutes, records retention and maintenance in accordance with Chapter 119, Florida Statutes, and the District’s adopted Rules of Procedure, preparation and delivery of agenda, overnight deliveries, facsimiles and phone calls.

District Management: The District as required by statute, will contract with a firm to provide for management and administration of the District’s day to day needs. These service include the conducting of board meetings, workshops, overall administration of District functions, all required state and local filings, preparation of annual budget, purchasing, risk management, preparing various resolutions and all other secretarial duties requested by the District throughout the year is also reflected in this amount.

District Engineer: 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 construction invoices and all other engineering services requested by the district throughout the year.

Disclosure Report: The District is required to file quarterly and annual disclosure reports, as required in the District’s Trust Indenture, with the specified repositories. This is contracted out to a third party in compliance with the Trust Indenture.

Trustee’s Fees: The District will incur annual trustee’s fees upon the issuance of bonds for the oversight of the various accounts relating to the bond issues.

Assessment Roll: The District will contract with a firm to prepare, maintain and certify the assessment roll(s) and annually levy a non-ad valorem assessment for operating and debt service expenses.

Financial & Revenue Collections: Services of the Collection Agent include all functions necessary for the timely billing and collection and reporting of District assessments in order to ensure adequate funds to meet the District’s debt service and operations and maintenance obligations. The Collection Agent also maintains and updates the District’s lien book(s) annually and provides for the release of liens on property after the full collection of bond debt levied on particular properties.

Accounting Services: Services include the preparation and delivery of the District’s financial statements in accordance with Governmental Accounting Standards, accounts payable and accounts receivable functions, asset tracking, investment tracking, capital program administration and requisition processing, filing of annual reports required by the State of Florida and monitoring of trust account activity.

Auditing Services: The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting firm, once it reaches certain revenue and expenditure levels, or has issued bonds and incurred debt.

8

Arbitrage Rebate Calculation: The District is required to calculate the interest earned from bond proceeds each year pursuant to the Internal Revenue Code of 1986. The Rebate Analyst is required to verify that the District has not received earnings higher than the yield of the bonds.

Travel: Each Board Supervisor and the District Staff are entitled to reimbursement for travel expenses per Florida Statutes 190.006(8).

Public Officials Liability Insurance: The District will incur expenditures for public officials’ liability insurance for the Board and Staff.

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 meeting schedules, special meeting notices, and public hearings, bidding etc. for the District based on statutory guidelines

Bank Fees: The District will incur bank service charges during the year.

Dues, Licenses & Fees: The District is required to pay an annual fee to the Department of Economic Opportunity, along with other items which may require licenses or permits, etc.

Miscellaneous Fees: The District could incur miscellaneous throughout the year, which may not fit into any standard categories.

Website Hosting, Maintenance and Email: The District may incur fees as they relate to the development and ongoing maintenance of its own website along with possible email services if requested.

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 requested by the district throughout the year.

EXPENDITURES - FIELD OPERATIONS:

Deputy Services: The District may wish to contract with the local police agency to provide security for the District.

Security Services and Patrols: The District may wish to contract with a private company to provide security for the District.

Electric Utility Services: The District will incur electric utility expenditures for general purposes such as irrigation timers, lift station pumps, fountains, etc.

Street Lights: The District may have expenditures relating to street lights throughout the community. These may be restricted to main arterial roads or in some cases to all street lights within the District’s boundaries.

9

Utility - Recreation Facility: The District may budget separately for its recreation and or amenity electric separately.

Gas Utility Services: The District may incur gas utility expenditures related to district operations at its facilities such as pool heat etc.

Garbage - Recreation Facility: The District will incur expenditures related to the removal of garbage and solid waste.

Solid Waste Assessment Fee: The District may have an assessment levied by another local government for solid waste, etc.

Water-Sewer Utility Services: The District will incur water/sewer utility expenditures related to district operations.

Utility - Reclaimed: The District may incur expenses related to the use of reclaimed water for irrigation.

Aquatic Maintenance: Expenses related to the care and maintenance of the lakes and ponds for the control of nuisance plant and algae species.

Fountain Service Repairs & Maintenance: The District may incur expenses related to maintaining the fountains within throughout the Parks & Recreational areas

Lake/Pond Bank Maintenance: The District may incur expenditures to maintain lake banks, etc. for the ponds and lakes within the District’s boundaries, along with planting of beneficial aquatic plants, stocking of fish, mowing and landscaping of the banks as the District determines necessary.

Wetland Monitoring & Maintenance: The District may be required to provide for certain types of monitoring and maintenance activities for various wetlands and waterways by other governmental entities.

Mitigation Area Monitoring & Maintenance: The District may be required to provide for certain types of monitoring and maintenance activities for various mitigation areas by other governmental entities.

Aquatic Plant Replacement: The expenses related to replacing beneficial aquatic plants, which may or may not have been required by other governmental entities.

General Liability Insurance: The District will incur fees to insure items owned by the District for its general liability needs

Property Insurance: The District will incur fees to insure items owned by the District for its property needs

Entry and Walls Maintenance: The District will incur expenditures to maintain the entry monuments and the fencing.

10

Landscape Maintenance: The District will incur expenditures to maintain the rights-of-way, median strips, recreational facilities including pond banks, entryways, and similar planting areas within the District. These services include but are not limited to monthly landscape maintenance, fertilizer, pesticides, annuals, mulch, and irrigation repairs.

Irrigation Maintenance: The District will incur expenditures related to the maintenance of the irrigation systems.

Irrigation Repairs: The District will incur expenditures related to repairs of the irrigation systems.

Landscape Replacement: Expenditures related to replacement of turf, trees, shrubs etc.

Field Services: The District may contract for field management services to provide landscape maintenance oversight.

Miscellaneous Fees: The District may incur miscellaneous expenses that do not readily fit into defined categories in field operations.

Gate Phone: The District will incur telephone expenses if the District has gates that are to be opened and closed.

Street/Parking Lot Sweeping: The District may incur expenses related to street sweeping for roadways it owns or are owned by another governmental entity, for which it elects to maintain.

Gate Facility Maintenance: Expenses related to the ongoing repairs and maintenance of gates owned by the District if any.

Sidewalk Repair & Maintenance: Expenses related to sidewalks located in the right of way of streets the District may own if any.

Roadway Repair & Maintenance: Expenses related to the repair and maintenance of roadways owned by the District if any.

Employees - Salaries: The District may incur expenses for employees/staff members needed for the recreational facilities such as Clubhouse Staff.

Employees - P/R Taxes: This is the employer’s portion of employment taxes such as FICA etc.

Employee - Workers’ Comp: Fees related to obtaining workers compensation insurance.

Management Contract: The District may contract with a firm to provide for the oversight of its recreation facilities.

Maintenance & Repair: The District may incur expenses to maintain its recreation facilities.

Facility Supplies: The District may have facilities that required various supplies to operate.

11

Gate Maintenance & Repairs: Any ongoing gate repairs and maintenance would be included in this line item.

Telephone, Fax, Internet: The District may incur telephone, fax and internet expenses related to the recreational facilities.

Office Supplies: The District may have an office in its facilities which require various office related supplies.

Clubhouse - Facility Janitorial Service: Expenses related to the cleaning of the facility and related supplies.

Pool Service Contract: Expenses related to the maintenance of swimming pools and other water features.

Pool Repairs: Expenses related to the repair of swimming pools and other water features.

Security System Monitoring & Maintenance: The District may wish to install a security system for the clubhouse

Clubhouse Miscellaneous Expense: Expenses which may not fit into a defined category in this section of the budget

Athletic/Park Court/Field Repairs: Expense related to any facilities such as tennis, basketball etc.

Trail/Bike Path Maintenance: Expenses related to various types of trail or pathway systems the District may own, from hard surface to natural surfaces.

Special Events: Expenses related to functions such as holiday events for the public enjoyment

Miscellaneous Fees: Monies collected and allocated for fees that the District could incur throughout the year, which may not fit into any standard categories.

Miscellaneous Contingency: Monies collected and allocated for expenses that the District could incur throughout the year, which may not fit into any standard categories.

Capital Outlay: Monies collected and allocated for various projects as they relate to public improvements.

12

RESERVE FUND BUDGET ACCOUNT CATEGORY DESCRIPTION

The Reserve Fund Budget Account Category Descriptions are subject to change at any time depending on its application to the District. Please note, not all Reserve Fund Budget Account Category Descriptions are applicable to the District indicated above. Uses of the descriptions contained herein are intended for general reference.

REVENUES:

Tax Roll: The District levies Non-Ad Valorem Special Assessments on all of the assessable property within the District to pay for operating expenditures incurred during the Fiscal Year. The assessments may be collected in two ways. The first is by placing them on the County’s Tax Roll, to be collected with the County’s Annual Property Tax Billing. This method is only available to land properly platted within the time limits prescribed by the County.

Off Roll: For lands not on the tax roll and that is by way of a direct bill from the District to the appropriate property owner.

Developer Contributions: The District may enter into a funding agreement and receive certain prescribed dollars from the Developer to off-set expenditures of the District.

Miscellaneous Revenues: The District may receive monies for the sale or provision of electronic access cards, entry decals etc.

EXPENDITURES:

Capital Reserve: Monies collected and allocated for the future repair and replacement of various capital improvements such as club facilities, swimming pools, athletic courts, roads, etc.

Capital Outlay: Monies collected and allocated for various projects as they relate to public improvements.

13

DEBT SERVICE FUND BUDGET ACCOUNT CATEGORY DESCRIPTION
The Debt Service Fund Budget Account Category Descriptions are subject to change at any time depending on its application to the District. Please note, not all Debt Service Fund Budget Account Category Descriptions are applicable to the District indicated above. Uses of the descriptions contained herein are intended for general reference.

REVENUES:

Special Assessments: The District may levy special assessments to repay the debt incurred by the sale of bonds to raise working capital for certain public improvements. The assessments may be collected in the same fashion as described in the Operations and Maintenance Assessments.

EXPENDITURES – ADMINISTRATIVE:

Bank Fees: The District may incur bank service charges during the year.

Debt Service Obligation: This would a combination of the principal and interest payment to satisfy the annual repayment of the bond issue debt.

TAB 15

RESOLUTION 2022-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2022/2023 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Southaven Community Development District (“District”) prior to June 15, 2022, proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

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

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2022/2023 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	August 3, 2022

HOUR:	10:00 a.m.

LOCATION:	Markland Amenity Center 61 Clarissa Lane
St. Augustine, FL 32095

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL PURPOSE GOVERNMENTS. The District Manager is hereby directed to submit a copy of the Proposed Budget to St. Johns County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 4th DAY OF May, 2022.

ATTEST:	SOUTHAVEN COMMUNITY DEVELOPMENT DISTRICT

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

Exhibit A:	Proposed Budget

Exhibit A
Proposed Budget

Tab 16

Current Policy and Rates:
Social Room and Fire Pit Area - Fee $100 (4-hour time block), deposit for both is $500 Pool Pavilion Area - Fee $50 (4-hour time block), deposit is $100

Proposed Policy and Increase in Rental Rates:
Social Room/Meeting Room- 40 or less, $150 rental fee, deposit $500; 40 or more $200 rental fee, deposit $500
Fire pit area- 50 or less, $150 rental fee, deposit $500; 50 or more $200 rental fee, deposit $500. Do we want to put in a max capacity?
Pool Pavilion- $100 rental fee, $100 deposit.
Renting more than one location at a time, Manor house and fire pit area together. Charge both rental fees and double deposit.
Discussion: Can front social lawn be used as a venue (example – Wedding Event)? Rentable space- suggest same as social lawn fees. If a resident is interested in a wedding at Manor house- $1000 rental fee, $1000 deposit, $300 cleaning fee. Pool cannot be used for a completely private rental and is never closed off to residents of Markland.

Staffing Policy Change: If the party is over 40, staff needs to be onsite. If there is alcohol, staff needs to be onsite. Any other party, resident is given cleaning checklist and responsible for all cleanup and putting items back where they belong. Staff will check the venue the next day and decide on deposit refund.

Tab 17

MARKLAND
Markland
60 Harkness Court
St. Augustine, FL 32095 Tel: 217-8732
Contact: Lisa Licata

Q231.3

Sunbelt Gated Access Systems of Florida
9774 Florida Mining Blvd West Ste 701
Jacksonville, FL 32257 United States
Tel: 904-354-7060
E-mail: service@sunbeltsys.com

QUOTE DETAILS	Quote is Pending

CURRENT PRICE 

SCHEDULED 

$1,889.00

JOB LEAD 	CREW 	
		
PURCHASE ORDER #:

QUOTE DESCRIPTION

Install (1) one red/green lighted arm on (1) one existing barrier gate. Please indicate how many arms are needed/wanted. Proposal good for (1) one arm.

WORK DETAILS
TASKS
NAME 	DESCRIPTION 	UNIT PRICE 	QTY 	PRICE 	
REPAIR LABOR	Repair Labor				
DK-1601-235	Reverse Edge Hardware Kit for Octagonal Arm	$524.00	1	$524.00	
DK-1601-555	Octagonal Arm Alum 14 Ft	$390.00	1	$390.00	

DK-8080-096	Reverse Edge 12 Ft. + Red/Grn LED for Octagonal Arm	
$575.00	
1	
$575.00	

OSC-FIRSTCOAST	Base Charge for Onsite Service Call - Baker, Clay, Nassau or St Johns County; Covers Travel, Truck and First 1/2 Hour Labor on Site	
$160.00	
1	
$160.00	
REPAIR LABOR	Repair Labor Hour Charges	$120.00	2	$240.00	

WARRANTY - 30	WARRANTY: Thirty (30) days from date of acceptance by owner or beginning of constructive use of equipment, whichever shall come frst, parts & workmanship only. Warranty excludes acts of god, misuse and abuse.	

$0.00	

1	

$0.00	
$1,889.00

Net:	$1,889.00	
Net Labor:	$0.00	
Tax:	$0.00	
Total:	$1,889.00	

By ordering any of our services, you agree to be bound by these terms & conditions: All work to be completed in a workmanlike manner according to standard practices; Estimates and/or proposals for work are valid for thirty (30) days from date of estimate; Contract acceptance requires a signed estimate and may require a deposit, otherwise payment terms are COD or due upon completion; Any alteration or deviation from the said specifcations involving extra costs will be done only upon a written change order and the costs will become an extra charge over and above the original estimate; The estimate does not include additional labor which may be required should unforeseen problems arise after the work has started and Sunbelt Gated Access Systems reserves the right to amend any information without prior notice. WARRANTY: Thirty (30) days from date of acceptance by owner or beginning of constructive use of equipment, whichever shall come frst, parts & workmanship only unless noted otherwise

FLORIDA CONTRACTORS LICENSE ES12000933

Tab 18

Melissa,

The Markland POA has approved the following sign and three locations for its potential placement. Please see attached photos to better help the CDD board members with their decision on approving the POA to purchase and placement on neighborhood common area. I will be at the May 4th meeting to discuss and answer any questions.

Sign specifics:
36" x 48" cabinet (locks) - Black frame and black felt interior. 2 metal posts with acorn finials - Black
Letter set (258 pieces) Respectfully,
Bryan McGuinness

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