villa sol community development district july 14, 2020 ... · 14/07/2020 · section 1. budget. a....

VILLA SOL COMMUNITY

DEVELOPMENT DISTRICT

JULY 14, 2020

AGENDA PACKAGE

Due to the COVID-19 pandemic, and pursuant to Executive Orders 20-69, 20-121, 20-123, 20-139 and 20-150 issued by Governor DeSantis respectively, and pursuant to Section 120.54(5)(b)2., Florida Statutes, the meeting will be conducted using the following means of communications media technology (CMT):

Meeting ID: 832 7113 5239 Meeting URL: https://us02web.zoom.us/j/83271135239

Call in number: (929) 205-6099

https://meetingsgamer14.webex.com/

https://meetingsgamer14.webex.com/

VillaSol Community Development District INFRAMARK, INFRASTRUCTURE MANAGEMENT SERVICES 210 North University Drive • Suite 702 • Coral Springs, Florida 33071

Phone: (954) 603-0033 • Fax: (954) 345-1292 July 7, 2020 Board of Supervisors VillaSol Community Development District Dear Board Members: A meeting of the Board of Supervisors of the VillaSol Community Development District is scheduled to be held Tuesday, July 14, 2020 at 1:30 P.M. via conference call under Executive Orders 20-69, 20-121, 20-123, 20-139 and 20-150 issued by Governor DeSantis respectively, and pursuant to Section 120.54(5)(b)2., Florida Statutes: Meeting ID: 832 7113 5239 Meeting URL:https://us02web.zoom.us/j/83271135239 Call in number: (929) 205-6099. . While it is necessary to hold the meeting utilizing communications technology, the District fully encourages public participation in a safe and efficient manner. Additionally, participants are encouraged to submit questions and comments to the District Manager at least 24 hours in advance of the meeting by email to [email protected] to facilitate the Board’s consideration of such questions and comments during the meeting. The email subject should be “Written Comments: VillaSol CDD July 14, 2020” and the email must provide your name, address and email address. Future meetings may be cancelled, or locations and technology may be changed, so please refer to the District’s website www.villasolcdd.org for current information. The following is the advance agenda for the meeting.

1. Roll Call 2. Audience Comments (Limited to a Maximum of 3 Minutes) 3. Public Hearings A. Consider Adoption of the Fiscal Year 2021 Budget i. Fiscal Year 2021 Budget

ii. Consideration of Resolution 2020-3 Relating to the Annual Appropriations and Adopting the Fiscal Year 2021 Budget

iii. Consideration of Resolution 2020-4 Levying and Imposing a Non-Ad Valorem Maintenance Assessment

4. District Engineer A. Consideration of Annual Stormwater Inspection

5. Attorney’s Report 6. District Managers Report A. Approval of the Minutes of the May 12, 2020 Meeting

B. Financial Statements C. Check Registers D. Discussion and Consideration of Amendment to Website Requirements E. Ratification of Chair Authorized Expenditures Between Meetings

7. Supervisor Requests & Comments 8. Adjournment

I look forward to seeing you at the meeting. Please call me if you have any questions. Sincerely, Kristen Suit District Manager/ms

Third Order of Business

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VILLASOL

Community Development District

Page #

OPERATING BUDGET

General Fund

Summary of Revenues, Expenditures and Changes in Fund Balances …………………………….. 1-2

Exhibit A - Allocation of Fund Balances …………………………………………………………………. 3

Budget Narrative …………………………………………………………………………………………… 4-10

DEBT SERVICE BUDGET

Series 2018

Summary of Revenues, Expenditures and Changes in Fund Balances …………………………….. 11

Amortization Schedule …………………………………………………………………………………….. 12-13

Budget Narrative …………………………………………………………………………………………… 14

SUPPORTING BUDGET SCHEDULES

2021-2020 Non-Ad Valorem Assessment Comparaison……………………………………………………….. 15

Table of Contents

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VILLASOLCommunity Development

District

Series 2018 Debt Service Fund

ADOPTED ACTUAL PROJECTED TOTAL ANNUAL

ACTUAL ACTUAL BUDGET THRU JUNE- PROJECTED BUDGET

ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 MAY-2020 SEP-2020 FY 2020 FY 2021

Interest - Investments 166$ 716$ 100$ 1,149$ 100 1,249$ 100$

Special Assmnts- Tax Collector 53,348 221,579 221,580 209,155 12,425 221,580 221,580

Special Assmnts- Delinquent 3,000 - - - - - -

Special Assmnts- Discounts 855 (6,800) (8,863) (7,637) - (7,637) (8,863)

TOTAL REVENUES 57,369 215,495 212,817 202,667 12,525 215,192 212,817

EXPENDITURES

Administrative

Misc-Assessmnt Collection Cost 1,137 4,296 4,432 4,030 402 4,432 4,432

Total Administrative 1,137 4,296 4,432 4,030 402 4,432 4,432

Debt Service

Principal Debt Retirement Series A-1 - 125,000 110,000 110,000 - 110,000 115,000

Principal Debt Retirement Series A-2 15,000 15,000 - 15,000 15,000

Interest Expense Series A-1 15,024 77,864 57,895 57,895 - 57,895 55,695

Interest Expense Series A-2 4,442 17,075 17,075 - 17,075 16,381

Cost of Inssuance 62,960 - - - - -

Total Debt Service 82,426 202,864 199,970 199,970 - 199,970 202,076

TOTAL EXPENDITURES 83,563 207,160 204,402 204,000 402 204,402 206,508

Excess (deficiency) of revenues

Over (under) expenditures (26,194) 8,335 8,415 (1,333) 12,123 10,790 6,309

OTHER FINANCING SOURCES (USES)

Interfund Transfer-In 58,398 - - - - - -

Debt Proceeds 131,500 - - - - -

Proceeds of Refunding Bonds 62,080 - - - - -

Other Non Operating Uses (24,904) - - - - - -

TOTAL OTHER SOURCES (USES) 227,074 - - - - - 6,309

Net change in fund balance 200,880 8,335 8,415 (1,333) 12,123 10,790 6,309

FUND BALANCE, BEGINNING - 200,880 209,216 217,631 - 217,631 228,421

FUND BALANCE, ENDING 200,880$ 209,216$ 217,631$ 216,298$ 12,123$ 228,421$ 234,730$

REVENUES

Summary of Revenues, Expenditures and Changes in Fund Balances

Fiscal Year 2021 Modified Tentative Budget

Annual Operating and Debt Service Budget Fiscal Year 2021

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VILLASOL

Community Development District All Funds

Villa Sol Community Development District

O&M Bond Prepaid

Neighborhood Units Units Units FY 2021 FY 2020 Variance FY 2021 FY 2020 Variance FY 2021 FY 2020 Variance

Townhomes 138 138 0 $1,217.48 $640.33 90.1% $398.15 $398.15 0.00% $1,616 $1,038 56%

Single Family 278 278 0 $1,817.13 $955.71 90.1% $573.08 $573.08 0.00% $2,390 $1,529 56%

Single Family- New Debt 77 73 0 $1,817.13 $955.71 90.1% $100.24 $100.24 0.00% $1,917 $1,056 82%

Total 493 0

Assessment Assessment Per Unit

2021-2020 Non-Ad Valorem Assessments Comparison

Annual Annual Total

Maintenance 2018 Debt Assessed

Annual Operating and Debt Service BudgetFiscal Year 2021

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RESOLUTION 2020-03

THE ANNUAL APPROPRIATION RESOLUTION OF THE VILLASOL COMMUNITY DEVELOPMENT DISTRICT (THE “DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020, AND ENDING SEPTEMBER 30, 2021

WHEREAS, the District Manager has, prior to the fifteenth (15th) day of June, 2020, submitted to the Board of Supervisors (the “Board”) a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the VillaSol Community Development District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget (the “Proposed Budget”), the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and WHEREAS, the Board set July 14, 2020, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1, of each year, the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF VILLASOL COMMUNITY DEVELOPMENT DISTRICT;

Section 1. Budget

a. That the Board of Supervisors has reviewed the District Manager’s Proposed Budget, a copy of which is on file with the Office of the District Treasurer and the Office of the Recording Secretary, and hereby approves certain amendments thereto, as shown in Section 2 below.

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b. That the District Manager’s Proposed Budget, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes, and incorporated herein by reference; provided, however, that the comparative figures contained in the adopted budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures for Fiscal Year 2020 and/or revised projections for Fiscal Year 2021.

c. That the adopted budget, as amended, shall be maintained in the Office of the District

Treasurer and the District Recording Secretary and identified as “The Budget for Villasol Community Development District for the Fiscal Year Ending September 30, 2021", as adopted by the Board of Supervisors on July 14, 2020.

Section 2. Appropriations There is hereby appropriated out of the revenues of the VillaSol Community Development District, for the Fiscal Year beginning October 1, 2020, and ending September 30, 2021, the sum of ________________________________________________________ Dollars ($____________) to be raised by the levy of assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND $

DEBT SERVICE FUND $ TOTAL ALL FUNDS $ Section 3. Supplemental Appropriations The Board may authorize by resolution, supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the fiscal year as follows: a. Board may authorize a transfer of the unexpended balance or portion thereof of

any appropriation item. b. Board may authorize an appropriation from the unappropriated balance of any

fund. c. Board may increase any revenue or income budget amount to reflect receipt of

any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

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The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpected balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand Dollars ($10,000) or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the Board of Supervisors. The District Manager or Treasurer must establish administrative procedures which require information on the request forms proving that such transfer requests comply with this section. Introduced, considered favorably, and adopted this 14th day of July, 2020. ATTEST: BOARD OF SUPERVISORS OF THE

VILLASOL COMMUNITY DEVELOPMENT DISTRICT

By: Assistant Secretary Its:

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RESOLUTION 2020-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VILLASOL COMMUNITY DEVELOPMENT DISTRICT IMPOSING SPECIAL ASSESSMENTS AND CERTIFYING AN ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE

WHEREAS, the VillaSol Community Development District (the “District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted Improvement Plan and Chapter 190, Florida Statutes; and WHEREAS, the Board of Supervisors of the District (“Board”) hereby determines to undertake various operations and maintenance activities described in the District’s budget for Fiscal Year 2021 (“Operations and Maintenance Budget”), attached hereto as Exhibit “A” and incorporated by reference herein; and WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the District’s budget for Fiscal Year 2021; and WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the district; and WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefited lands within the District; and WHEREAS, the District has previously levied an assessment for debt service, which the District now desires to collect on the tax roll pursuant to the Uniform Method and which is also indicated on Exhibit “A”; and WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”); and WHEREAS, the District has previously evidenced its intention to utilize this Uniform Method; and

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WHEREAS, the District has approved an Agreement with the Property Appraiser and Tax Collector of Osceola County to provide for the collection of the special assessments under the Uniform Method; and WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments; and WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the VillaSol Community Development District (the “Assessment Roll”) attached to this Resolution as Exhibit “B” and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the Osceola County Tax Collector pursuant to the Uniform Method; and WHEREAS, it is in the best interest of the District to permit the District Manager to amend the Assessment Roll, certified to the Osceola County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for Osceola County, for such time as authorized by Florida law.

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

SECTION 1. BENEFIT. The provision of the services, facilities, and operations as described in Exhibit “A” confer a special and peculiar benefit to the lands within the District, which benefits exceed or equal the costs of the assessments. The allocation of the costs to the specially benefited lands is shown in Exhibit “A.” SECTION 2. ASSESSMENT IMPOSITION. A special assessment for operation and maintenance as provided for in Chapter 190, Florida Statutes, is hereby imposed and levied on benefited lands within the District in accordance with Exhibit “A.” SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments shall be at the same time and in the same manner as Osceola County taxes in accordance with the Uniform Method. The District shall also collect its previously levied debt service assessment pursuant to the Uniform Method, as indicated on Exhibit “A.” SECTION 4. ASSESSMENT ROLL. The District's Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified to the Osceola County Tax Collector and shall be collected by Osceola County Tax Collector in the same manner and time as Osceola County taxes. The proceeds therefrom shall be paid to the VillaSol Community Development District. SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep appraised of all updates made to the Osceola County property roll by the Property Appraiser

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after the date of this Resolution, and shall amend the District’s Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the Osceola County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates to the tax roll in the District records. SECTION 6. 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. SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board of Supervisors of the Villasol Community Development District. PASSED AND ADOPTED this 14th day of July, 2020. ATTEST: BOARD OF SUPERVISORS OF THE VILLASOL COMMUNITY DEVELOPMENT DISTRICT By:_____________________________ Assistant Secretary Its:____________________________

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Fourth Order of Business

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4A.

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Sent Via Email: [email protected] June 19, 2020 Ms. Kristen Suit District Manager Villa Sol Community Development District 313 Campus Street Celebration, Florida 34747 Subject: Work Authorization Number 2020-1 Villa Sol Community Development District Annual Engineer’s Report 2020 Dear Chairman, Board of Supervisors: Dewberry Engineers Inc. (“Dewberry”), is pleased to submit this Work Authorization to provide professional consulting engineering services for the Villa Sol Community Development District (CDD). We will provide these services pursuant to our current agreement (“District Engineering Agreement”) as follows: I. Scope of Work We will provide the Annual Engineer’s Report for the CDD as required by the Trust Indenture for

this fiscal year. The report will address the requirements as detailed in Section 9.21 of the Trust. II. Fees

Our fee for this task will be a fixed fee of $1,350, plus other direct costs.

This Work Authorization, together with the District Engineering Agreement, represents the entire understanding between the Villa Sol Community Development District and Dewberry with regard to the referenced Work Authorization. If you wish to accept this Work Authorization, please sign where indicated and return one complete copy to our office. Upon receipt, we will promptly schedule our services. Thank you for considering Dewberry. We look forward to helping you create a quality project. Sincerely, APPROVED AND ACCEPTED By: Rey Malavé, P.E. Authorized Representative of Dewberry Engineers Inc. Villa Sol Associate Vice President Community Development District __June 19, 2020 _________________________ Date Date

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Sixth Order of Business

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6A.

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MINUTES OF MEETING VILLASOL COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the VillaSol Community Development

District was held Tuesday, May 12, 2020 at 5:00 p.m. via virtual teleconferencing using WebX.

Present and constituting a quorum were: Ramon Bermudez Chairman Servando Comas Vice Chairman Mark Gosdin Secretary Michael Edgecombe Assistant Secretary Also present were: Kristen Suit Inframark - District Manager Scott Clark District Counsel Rey Malavé District Engineer This represents the context and summary of the meeting. FIRST ORDER OF BUSINESS Roll Call

Ms. Suit called the meeting to order and outlined the parameters of the meeting.

SECOND ORDER OF BUSINESS Audience Comments There being none, the next item followed.

Ms. Suit called the roll.

THIRD ORDER OF BUSINESS Engineer’s Report A. Storm Pipe Repairs Budgeting Memo and Map • Ms. Suit noted the budgets were based off the increases needed in order to make the repairs

as needed. There are two different budgets – one being over three years and the second

budget provides for the option of doing all the work in one year.

• Mr. Malavé reviewed the memo.

o The red, blue and yellow areas are based on walkthroughs of the site.

o Pricing is based on the red zone.

o Schedules A, B and C correspond to the colors.

• Mr. Gosdin addressed the schedules noting in looking at the total project cost is probably

not a good idea. The numbers do not look bad and are in line with what he was expecting

to see.

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• Mr. Malavé noted the numbers are prior to COVID-19 and does not know if there will be

any changes from the contractors.

• Ms. Suit suggested increasing the assessment totals to account for expenditures that may

come up as Option #1 leaves $23,515 in Unassigned Fund Balance. On Option #2 it is

$5,897 in Unassigned Fund Balance.

• Discussion followed on the current situation with the pandemic, residents possibly out of

work and the challenges with increased assessments.

• Mr. Bermudez inquired as to the minimum operating budget they could survive with for FY

2021.

o Ms. Suit noted they could keep it flat and not do any of the roadwork, but Schedule

A does not have a year and half to wait for the work. Again, with keeping

assessments flat they are running on empty.

FOURTH ORDER OF BUSINESS Presentation of Fiscal Year 2021 Proposed Budget

A. Proposed Budget Option #1 • Option #1 increases O&M assessments 66.7%. This would increase assessments from

$427,643 to $713,093 – again this is the average over three years to do the roadways

leaving on $23,515 in Unassigned Fund Balance.

• Discussion continued on the assessment tables and increasing to provide funds/reserves for

unforeseen expenditures.

• Discussion followed on the current budget having approximately $20,000 to $30,000

remaining in the budget to address an emergency.

• Mr. Clark addressed tax certificate sales and extensions of deadlines. He noted his

agreement with Ms. Suit in that if there is a hurricane the cleanup costs will hurt the

District and are not covered by insurance. They can hope to get money from FEMA, but he

is wrestling to get checks from Hurricane Matthew four years ago.

o Mr. Bermudez noted they received nothing from FEMA nor the County on their

request.

• Mr. Bermudez requested Ms. Suit provide the assessment numbers with additional for

unforeseen expenditures.

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o Mr. Clark noted in very rough numbers an additional $100,000 would be an

additional $200 per single family and $140 to $150 for townhomes.

o Mr. Edgecombe noted at this point he does not think they have a choice but to

prepare for it and raise assessments.

o Mr. Clark noted they are going to have a room full of unhappy people with or

without the additional $100,000.

o Discussion followed on explaining to the community and the fact that they have to

maintain the services, roadways and infrastructure.

o Mr. Comas they do not have a choice and need to move forward and address it at

the public hearing.

B. Proposed Budget Option #2 • Option #2 not considered. C. Consideration of Resolution 2020-2 Approving the Budget and Setting a Public

Hearing for July 14, 2020 • Ms. Suit addressed increasing the assessments from $713,093 to $813,093 allowing for a

cushion in Unassigned Fund Balance. The total budget revenue would be $795,568.

• Mr. Gosdin noted it is not just a cushion but to rather rebuild Unassigned Fund Balance.

• Ms. Suit noted once the budget is approved, they cannot increase assessments, but they can

decrease. The letter to residents will be at the high number.

• Ms. Suit noted mailed notices will be sent to residents showing the proposed increase and

notifying them of the public hearing date.

• Mr. Clark noted they try to stay with the statutory requirements of the notices, but they can

put in something describing the project that needs to be done.

On MOTION by Mr. Gosdin seconded by Mr. Edgecombe, with all in favor, Resolution 2020-2 a resolution of the Board of Supervisors of the Villasol Community Development District approving the Option #1 budget for fiscal year 2021, increasing assessments an additional $100,000 increasing to $813,093 and setting a public hearing thereon pursuant to Florida Law, was adopted.

FIFTH ORDER OF BUSINESS Attorney’s Report There being no report, the next item followed.

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SIXTH ORDER OF BUSINESS District Manager’s Report A. Approval of the Minutes of March 10, 2020 Meeting

On MOTION by Mr. Bermudez seconded by Mr. Gosdin, with all in favor, the minutes of the March 10, 2020 meeting were approved.

B. Financial Statements • Ms. Suit noted the financial statements are included in the agenda package and inquired if

there are any questions.

• Mr. Comas noted on the general fund they are under about $26,000.

• Mr. Gosdin noted they have exceeded the budget.

• Ms. Suit noted they are six months into the budget and are currently 4.64% over; they

could even out or be more over. Additionally, as of March they are 90% collected on

assessments.

On MOTION by Mr. Comas seconded by Mr. Edgecombe, with all in favor, the March financial statements were approved.

C. Check Registers • Mr. Bermudez inquired if the invoice for the broken pipe repair is included.

o Ms. Suit noted these are through the end of March.

On MOTION by Mr. Comas seconded by Mr. Bermudez, with all in favor, the check registers were approved.

D. Acceptance of the Audit for FY 2019 • Ms. Suit reviewed the audit noting it was a clean audit.

On MOTION by Mr. Gosdin seconded by Mr. Bermudez, with all in favor, the audit for fiscal year ended September 30, 2019 was accepted.

E. Ratification of Chair Authorized Expenditures Between Meetings • Ms. Suit reviewed the expenditures – O&M Services – roof repairs of $3,200 and Terminix

at $2,180.10.

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• Mr. Malavé noted the roof repair was for rotted cross members. He inspected and it looks

better. It was ten panels and some 2x4’s that needed to be put in.

• Mr. Comas noted everything was removed and corrected and hopefully no more issues

down the road.

o Mr. Malavé noted the roof at the main patio area is showing similar signs as the

area that was repaired. It is a separate roof and not part of the main building. He

will provide a memo to the Board regarding the area.

On MOTION by Mr. Gosdin seconded by Mr. Comas, with all in favor, the Chair authorized expenditures between meeting in the amount of $5,380.10 was ratified.

F. Report on Number of Registered Voters - 805 • Ms. Suit reported the number of registered voters.

SEVENTH ORDER OF BUSINESS Supervisor Requests & Comments • Mr. Comas inquired about qualifying for seats for the General Election.

o Ms. Suit noted the qualifying dates were in the last agenda package.

• Mr. Bermudez inquired if the county will let them know if they can conduct a normal

election or will it be postponed.

o Mr. Clark noted he thinks they need to operate on the assumption that there will be

a regular election.

• Discussion followed on filing vacancies should no one qualify for the seats.

• Ms. Suit will resend the qualifying dates to the Board.

• Mr. Comas addressed the time of the July meeting.

o Ms. Suit noted they could be on a conference call for the July meeting.

o Mr. Clark noted they will need to take formal action if the desire is to change it to

5:00 p.m. since the resolution was adopted for 1:30 p.m.

o Mr. Comas noted they should leave it.

o Mr. Gosdin inquired if they should make the motion subject to Executive Orders

regarding meetings.

o Discussion continued on the public hearing.

• Mr. Bermudez inquired if they should continue the no gathering in a public facility,

keeping it as is.

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o Mr. Clark noted District’s have taken different positions. The fitness facility cannot

open. The clubhouse could be opened, but they have no way to enforce crowd

capacity. For pools, people have gone in different directions, the big problem is

with pool decks and again, there is no way to police what happens on a pool deck in

terms of crowd size. If they should go into Phase 2 and it changes the District

Manager and Chairman still have authority under the Executive Order to make a

decision and have the Board ratify it at the July meeting.

o Mr. Bermudez noted they do not want to create a public gathering.

• Ms. Suit noted Mr. Medina will be coming by with docs from today’s meeting that need to

be signed.

• Mr. Bermudez requested they a date for when the roof will be done.

o Mr. Malavé noted he is waiting for the contractor to tell him he is finished and then

will inspect.

EIGHTH ORDER OF BUSINESS Adjournment

On MOTION by Mr. Bermudez seconded by Mr. Edgecombe, with all in favor, the meeting was adjourned at 6:25 p.m.

______________________________ __________________________ Kristen Suit Ramon Bermudez Assistant Secretary Chairman

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6B.

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MEMORANDUM

TO: Board of Supervisors, VillaSol CDD

FROM: Fernand Thomas, Accountant II

CC: Kristen Suit, District Manager, Alan Baldwin, Accounting Manager

DATE: July 2, 2020

SUBJECT: May Financial Report

Attached, please find the May Financial Report. During your review, please keep in mind that the goal is for revenue

to meet or exceed the year-to-date budget and for expenditures to be at or below the year-to-date budget. To assist

with your review, an overview of each of the District’s Funds is provided below. If you have any questions or require

additional information, please contact me at [email protected].

General Funds:

• Total revenues are approximately 94% of the annual budget.

• Non-Ad Valorem Assessments 94% collected.

• For the current month, expenditures are at 70% of the year-to-date budget.

Debt Service Funds:

Series 2018 A1-A2

• Total revenues are approximately 95% of the year-to-date budget and includes prepayments. AnnualAssessments are 94% collected.

• Total Principal and Interest is paid for the year and includes principal prepayments.

Construction Fund:

• Revenues recorded are interest earned on Investments.

• Expenditures recorded are construction requisitions.

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VILLASOLCommunity Development District

FINANCIAL STATEMENTS Page #

Balance Sheet - All Funds ……………………………………………………………….. 1

Statement of Revenues, Expenditures and Changes in Fund Balance

General Fund ……………………………………………………………….. 2 - 4

Notes to the Financials …………………………………………………………. 5-6

Debt Service Fund ……………………………………………………………….. 7

Capital Project Fund(s) ……………………………………………………………….. 8

SUPPORTING SCHEDULES

Non-Ad Valorem Special Assessments - Schedule ……………………………………………. 9

Cash and Investment Report ……………………………………………………………….. 10

Bank Reconciliation ……………………………………………………………….. 11

Check Register ……………………………………………………………….. 12

Table of Contents

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May 31, 2020

VillaSol


Financial Statements

(Unaudited)

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VILLASOL


Balance SheetMay 31, 2020

Governmental Funds

ACCOUNT DESCRIPTION

GENERAL

FUND

SERIES 2018

A1 & A2

DEBT

SERVICE

FUND

SERIES 2018

CAPITAL

PROJECTS

FUND TOTAL

ASSETS

Cash - Checking Account 60,385$ -$ -$ 60,385$

Due From Other Funds - 9,815 - 9,815

Investments:

Money Market Account 274,127 - - 274,127

Project Fund - - 27,784 27,784

Reserve Fund (A-2) - 17,938 - 17,938

Reserve Fund A - 87,273 - 87,273

Revenue Fund - 92,857 - 92,857

Prepaid Items 12,207 - - 12,207

Deposits 4,075 - - 4,075

TOTAL ASSETS 350,794$ 207,883$ 27,784$ 586,461$

LIABILITIES

Accounts Payable 18,670$ -$ -$ 18,670$

Accrued Expenses 4,125 - - 4,125

Due To Other Funds 9,815 - - 9,815

TOTAL LIABILITIES 32,610 - - 32,610

FUND BALANCES

Nonspendable:

Prepaid Items 12,207 - - 12,207

Deposits 4,075 - - 4,075

Restricted for:

Debt Service - 207,883 - 207,883

Capital Projects - - 27,784 27,784

Assigned to:

Operating Reserves 110,324 - - 110,324

Unassigned: 191,578 - - 191,578

TOTAL FUND BALANCES 318,184$ 207,883$ 27,784$ 553,851$

TOTAL LIABILITIES & FUND BALANCES 350,794$ 207,883$ 27,784$ 586,461$

Agenda Page #49

VILLASOL

Community Development District General Fund

ANNUAL YTD ACTUAL

ADOPTED YEAR TO DATE AS A % OF MAY-20

ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL

REVENUES

Interest - Investments 4,500$ 2,680$ 59.56% 66$

Room Rentals 7,000 2,232 31.89% -

Interest - Tax Collector - 166 0.00% -

Special Assmnts- Tax Collector 427,643 403,662 94.39% 5,199

Special Assmnts- Discounts (17,106) (14,739) 86.16% 51

Other Miscellaneous Revenues - 500 0.00% -

Access Cards 6,000 3,340 55.67% 205

Insurance Reimbursements - 2,496 0.00% -

TOTAL REVENUES 428,037 400,337 93.53% 5,521

EXPENDITURES

Administration

P/R-Board of Supervisors 4,800 3,600 75.00% 800

FICA Taxes 367 275 74.93% 61

ProfServ-Arbitrage Rebate 600 - 0.00% -

ProfServ-Dissemination Agent 1,000 - 0.00% -

ProfServ-Engineering 3,000 5,575 185.83% -

ProfServ-Legal Services 15,000 10,855 72.37% 912

ProfServ-Mgmt Consulting Serv 42,390 28,260 66.67% 3,533

ProfServ-Property Appraiser 400 172 43.00% -

ProfServ-Special Assessment 5,150 5,150 100.00% -

ProfServ-Trustee Fees 3,000 5,728 190.93% -

Auditing Services 6,250 6,250 100.00% -

Communication - Telephone 3,600 2,048 56.89% 242

Postage and Freight 1,000 618 61.80% 23

Insurance - General Liability 22,401 19,847 88.60% -

Printing and Binding 3,000 1,077 35.90% 17

Legal Advertising 1,000 282 28.20% 41

Miscellaneous Services 600 561 93.50% 58

Misc-Assessmnt Collection Cost 8,553 7,778 90.94% 105

Misc-Web Hosting 12,000 2,398 19.98% -

Office Supplies 463 534 115.33% -

Annual District Filing Fee 175 175 100.00% -

Total Administration 134,749 101,183 75.09% 5,792

Statement of Revenues, Expenditures and Changes in Fund Balances

For the Period Ending May 31, 2020

Agenda Page #50

VILLASOL


ANNUAL YTD ACTUAL





Field

ProfServ-Field Management 43,206 28,804 66.67% 3,601

Misc-Property Taxes 540 511 94.63% -

Total Field 43,746 29,315 67.01% 3,601

Landscape Services

Contracts-Lake and Wetland 6,900 5,040 73.04% 630

Total Landscape Services 6,900 5,040 73.04% 630

Utilities

Utility - General 46,500 28,199 60.64% 3,137

Total Utilities 46,500 28,199 60.64% 3,137

Gatehouse

Contracts-Security Services 88,045 58,190 66.09% 7,260

R&M-Gatehouse 5,000 2,021 40.42% 573

Misc-Access Control Software 2,000 1,022 51.10% -

Misc-Bar Codes 4,800 1,284 26.75% 428

Total Gatehouse 99,845 62,517 62.61% 8,261

Road and Street Facilities

R&M-Roads & Alleyways 5,000 17,293 345.86% -

R&M-Signage 1,000 421 42.10% -

Total Road and Street Facilities 6,000 17,714 295.23% -

Parks and Recreation - General

Contracts-Fountain 1,440 978 67.92% 126

Contracts-Security Services 6,663 4,070 61.08% -

Contracts-Pools 7,020 4,768 67.92% 614

Contracts-Sheriff 14,000 506 3.61% -

Utility - Refuse Removal 2,736 2,610 95.39% 317

R&M-Clubhouse 8,000 5,591 69.89% 519

R&M-Parks 500 443 88.60% -

R&M-Pools 7,000 2,662 38.03% 525

R&M-Tennis Courts 500 - 0.00% -

Misc-Access Control Software 500 - 0.00% -

Misc-Contingency 500 3,248 649.60% 1,440

Total Parks and Recreation - General 48,859 24,876 50.91% 3,541

Agenda Page #51

VILLASOL


ANNUAL YTD ACTUAL





Common Area

Contracts-Landscape 64,524 43,016 66.67% 5,377

R&M-Common Area 1,000 2,437 243.70% -

R&M-Other Landscape 500 1,756 351.20% -

Total Common Area 66,024 47,209 71.50% 5,377

TOTAL EXPENDITURES 452,623 316,053 69.83% 30,339


Over (under) expenditures (24,586) 84,284 0.00% (24,818)


Contribution to (Use of) Fund Balance (24,586) - 0.00% -

TOTAL FINANCING SOURCES (USES) (24,586) - 0.00% -

Net change in fund balance (24,586)$ 84,284$ 0.00% (24,818)$

FUND BALANCE, BEGINNING (OCT 1, 2019) 233,900 233,900

FUND BALANCE, ENDING 209,314$ 318,184$

Agenda Page #52

VillaSol CDD Balance Sheet

Assets

►

►

►

►

Liabilities

►

►

Fund Balance

►

Prepaid Items represents payment for Gate access boggy creek and Trustee Services.

In the General Fund, the District has one assigned Operating Reserves .

Accrued Expenses represents monthly contracts, and expenses that will be paid in followingmonth.

District has one MMA . (See Cash & Investments Report for details)


Accounts Payable represents invoices received that will be paid in following month.

Notes to the Financial Statements

Due from Other Funds represents amount due from Assessments.

Deposit represents payment from residents for water utility.

Report Date: 7/2/2020

The notes are intended to provide additional information helpful when reviewing the financial statements.

Agenda Page #53

VILLASOL Revenues, Expenditures and Fund Balances

Community Development District All Funds

Expenditures

AdministrationP/R Board of Supervisor $4,800 $3,600 75%

ProfService-Trustee $3,000 $5,728 191%

Insurance - General Liability $22,401 $19,847 89%

Miscellaneous Services $600 $561 94%

Office Supplies $463 $534 115%

Annual District Filling Fee $175 $175 100%

Legal CounselProfServ-Legal Services $15,000 $10,855 72%

Comprehensive PlanningProfServ-Engineering $3,000 $5,575 186%

LandscapeContracts-Lake and Wetland $6,900 $5,040 73%

Road and Street FacilitiesR&M-Road & Alleyways $5,000 $17,293 346%

Parks and Recreation - GeneralUtility-Refuse Removal $2,736 $2,610 95%

Misc-Contingency $500 $3,248 650%

Common AreaR&M-Common Area $1,000 $2,437 244%

R&M-Other Lanscape $500 $1,756 351%

Services through current month, but higher than budgeted.

Total premium with Public Risk Insurance Agency . Fullypaid.

Services through current month.

Remove of palm tree.

Notes to the Financial Statements

Trustee fees for the period from 3/1/20-2/28/2021

May 31, 2020

Board members attend meeting as of May 2020.

SunTrust bank charges and Web domain for the year.

Engineering service is more than expected.

Filling fees paid in full

General Matters budgeted are higher than expected andcost related to project.

Replace Sable Palm/ Sod.

Hurricane expenses.

Replace 24" ADS Pipe @ Intel and asphalt paving.

Utility services and waste management for current month.


Agenda Page #54

VILLASOL

Community Development District Series 2018 A1 and A2 Debt Service Fund

ANNUAL YTD ACTUAL



REVENUES

Interest - Investments 100$ 1,149$ 1149.00% 5$

Special Assmnts- Tax Collector 221,580 209,155 94.39% 2,694

Special Assmnts- Discounts (8,863) (7,637) 86.17% 26

TOTAL REVENUES 212,817 202,667 95.23% 2,725

EXPENDITURES

Administration

Misc-Assessmnt Collection Cost 4,432 4,030 90.93% 54

Total Administration 4,432 4,030 90.93% 54

Debt Service

Principal Debt Retirement A-1 110,000 110,000 100.00% 110,000

Principal Debt Retirement A-2 15,000 15,000 100.00% 15,000

Interest Expense Series A-1 57,895 57,895 100.00% 28,948

Interest Expense Series A-2 17,075 17,075 100.00% 8,538

Total Debt Service 199,970 199,970 100.00% 162,486

TOTAL EXPENDITURES 204,402 204,000 99.80% 162,540


Over (under) expenditures 8,415 (1,333) 0.00% (159,815)


Contribution to (Use of) Fund Balance 8,415 - 0.00% -

TOTAL FINANCING SOURCES (USES) 8,415 - 0.00% -

Net change in fund balance 8,415$ (1,333)$ 0.00% (159,815)$

FUND BALANCE, BEGINNING (OCT 1, 2019) 209,216 209,216

FUND BALANCE, ENDING 217,631$ 207,883$



Agenda Page #55

VILLASOL

Community Development District Series 2018 Capital Projects Fund

ANNUAL YTD ACTUAL



REVENUES

Interest - Investments -$ 538$ 0.00% 1$

TOTAL REVENUES - 538 0.00% 1

EXPENDITURES

Construction In Progress

Construction in Progress - 64,952 0.00% 2,100

Total Construction In Progress - 64,952 0.00% 2,100

TOTAL EXPENDITURES - 64,952 0.00% 2,100


Over (under) expenditures - (64,414) 0.00% (2,099)

Net change in fund balance -$ (64,414)$ 0.00% (2,099)$

FUND BALANCE, BEGINNING (OCT 1, 2019) - 92,198

FUND BALANCE, ENDING -$ 27,784$



Agenda Page #56

May 31, 2020

VillaSol


Supporting Schedules

Agenda Page #57

VILLASOLCommunity Development District All Funds

Discount / Gross Debt Service

Date Net Amount (Penalty) Collection Amount General Series 2018

Received Received Amount Cost Received Fund** Fund

649,222$ 427,643$ 221,580$

Allocation % 100% 66% 34%

11/12/19 7,279$ 417$ 149$ 7,845$ 5,167 2,677

11/22/19 42,971 1,827 877 45,675 30,086 15,589

12/06/19 434,418 18,470 8,866 461,754 304,157 157,597

12/23/19 17,940 698 366 19,004 12,518 6,486

01/10/20 15,591 492 318 16,402 10,804 5,598

01/13/20 5,378 148 110 5,636 3,712 1,923

02/12/20 13,783 318 281 14,383 9,474 4,909

03/09/20 12,516 83 255 12,854 8,467 4,387

04/13/20 3,357 - 69 3,426 2,257 1,169

04/13/20 17,589 - 359 17,948 11,822 6,126

05/12/20 667 - 14 681 448 232

05/12/20 7,143 (77) 146 7,212 4,750 2,461

TOTAL 578,632$ 22,376$ 11,809$ 612,817$ 403,662$ 209,155$

% COLLECTED 94% 94% 94%

TOTAL OUTSTANDING 36,405$ 23,980$ 12,425$

ASSESSMENTS LEVIED

Non-Ad Valorem Special Assessments - Osceola County Tax Collector

(Monthly Collection Distributions)

For the Fiscal Year Ending September 30, 2020

Allocation by Fund


Agenda Page #58

VILLASOLCommunity Development District

All Funds

Account Name Bank Name Investment Type Yield Balance

GENERAL FUND

Checking Account - Operating SunTrust Bank MuniNow 0.10% $60,385

Money Market Account Bank United Money Market 0.25% $274,127Sub-total $334,512

DEBT SERVICE FUND

Series 2018 A1 & A2-Revenue Fund US Bank US Bank Money Market 0.02% $92,857

Series 2018 A1 Debt Service Reserve US Bank US Bank Money Market 0.02% $87,273

Series 2018 A2 Debt Service Reserve US Bank US Bank Money Market 0.02% $17,938

Series 2018 -Project Fund US Bank US Bank Money Market 0.02% $27,784

Total $560,363

Cash and Investment ReportMay 31, 2020


Agenda Page #59

PostingDate

DocumentType

DocumentNo. Description Amount

ClearedAmount Difference

Outstanding Checks

5/28/2020 Payment 004870 THE HOME DEPOT 518.57 0.00 518.57

Total Outstanding Checks...................................................................................................................... 518.57 518.57

G/L Balance 60,384.68

Bank Account No. 1613

Statement No. 05-2020

Statement Date 5/31/2020

Statement Balance 60,903.25G/L Balance (LCY) 60,384.68

Difference 0.00

Ending G/L Balance 60,384.68

Subtotal 60,384.68

Outstanding Deposits 0.00

Negative Adjustments 0.00

Positive Adjustments 0.00

Subtotal 60,903.25

Outstanding Checks 518.57

Ending Balance 60,384.68

Differences 0.00

SunTrust Bank N.A. GF

Bank Reconciliation

VillaSol CDD Agenda Page #60

May 1- May 31, 2020

VillaSol


Check Register

Agenda Page #61

Fund

No.

Check /

ACH No.Date Payee Invoice No. Payment Description Invoice / GL Description G/L Account #

Amount

Paid

GENERAL FUND - 001

001 004853 05/07/20 DIMARIE RODRIGUEZ 041920-REF REIMB FOR CLUBHOUSE RENTAL Room Rentals 347010-57201 $200.00

001 004854 05/07/20 SERVUSAT, LLC 2909 ACCESS CONTROL BUTTON Misc-Access Control Software 549003-53904 $237.15

001 004855 05/07/20 TERMINIX PROCESSING CENTER 395510685 Annual Termite Bait Treatment 5373916 546015-57201 $2,028.00

001 004856 05/07/20 THE HOME DEPOT 040520-9241 SUPPLIES FOR CLUB HOUSE CLEANING SUPPLIES 546015-57201 $523.55

001 004862 05/14/20 CLARK & ALBAUGH, LLP 17019 GEN MATTERS THRU APRIL 2020 ProfServ-Legal Services 531023-51401 $1,110.00

001 004863 05/14/20 ENVERA SYSTEMS 00015676 MAIN GATE REPAIRS REPLACED DAMAGE EQUIP. 546035-53904 $398.00

001 004864 05/14/20 KEEFE,MCCULLOUGH & CO.LLP 2097989 AUDIT SVCS FYE 9/30/19 Auditing Services 532002-51301 $6,250.00

001 004865 05/15/20 FLORIDA DEPT OF HEALTH 49-BID-4635669 2020/21 POOL PERMITS 020/21 POOL PERMITS 546074-57201 $200.00

001 004865 05/15/20 FLORIDA DEPT OF HEALTH 49-BID-4635211 2020/21 POOL PERMITS R&M-Pools 546074-57201 $325.00

001 004866 05/21/20 CHURCHILLS POOLS 11123 CHEMICAL DELIVERY R&M-Pools 546074-57201 $250.57

001 004867 05/21/20 OSCEOLA NEWS GAZETTE 214123 NOTICE OF MEETING 4/30/20 Legal Advertising 548002-51301 $78.40

001 004868 05/21/20 TERMINIX PROCESSING CENTER 396210091 PEST CONTROL 4/22/20 5373916 546015-57201 $67.00

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES Postage and Freight 541006-51301 $9.00

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES ProfServ-Field Management 531016-53901 $3,600.50

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES ProfServ-Mgmt Consulting Serv 531027-51201 $3,532.50

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES Printing and Binding 547001-51301 $17.20

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES Miscellaneous Services 549001-53904 $427.96

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES WO 0851012 531023-53901 $1,440.00

001 004870 05/28/20 THE HOME DEPOT 050520-9241 APRIL PURCHASES CLEANING SUPPLIES 546015-57201 $518.57

001 DD286 05/04/20 TOHO WATER AUTHORITY 040420 ACH BILL PRD 3/4-4/4/20 Utility - General 543001-53903 $240.98

001 DD287 05/03/20 KUA 041520 ACH BILL PRD 3/9-4/8/20 Utility - General 543001-53903 $3,228.22

001 DD288 05/04/20 BRIGHT HOUSE NETWORKS 068176902041920 ACH 4/17-5/16/20 OFFICE Communication - Telephone 541003-51301 $241.62

001 DD292 05/15/20 BRIGHT HOUSE NETWORKS 077902902043020 ACH BILL PRD 4/28-5/27/20 GATE R&M-Gatehouse 546035-53904 $174.96

001 004861 05/15/20 MARK A. GOSDIN PAYROLL May 15, 2020 Payroll Posting $184.70

001 DD289 05/15/20 RAMON E. BERMUDEZ PAYROLL May 15, 2020 Payroll Posting $184.70

001 DD290 05/15/20 SERVANDO JR COMAS PAYROLL May 15, 2020 Payroll Posting $184.70

001 DD291 05/15/20 MICHAEL J. EDGECOMBE PAYROLL May 15, 2020 Payroll Posting $184.70

Fund Total $25,837.98

Total Checks Paid $25,837.98

(Sorted by Check / ACH No.)

Payment Register by Fund

For the Period from 5/1/2020 to 5/31/2020

VILLASOL COMMUNITY DEVELOPMENT DISTRICTAgenda Page #62

6C.

Agenda Page #63

Fund

No.

Check /


Amount

Paid

GENERAL FUND - 001

001 004832 04/02/20 BRIGHTVIEW LANDSCAPE SVC 6722875 MAR LANDSCAPE MAINT Contracts-Landscape 534050-57208 $5,377.00

001 004833 04/02/20 CHURCHILLS POOLS 10970 MAR POOL/FOUNTAIN SVCS Contracts-Pools 534078-57201 $614.25

001 004833 04/02/20 CHURCHILLS POOLS 10970 MAR POOL/FOUNTAIN SVCS Contracts-Fountain 534023-57201 $126.00

001 004833 04/02/20 CHURCHILLS POOLS 10986 FEB CHEMICAL DELIVERY R&M-Pools 546074-57201 $397.09

001 004834 04/02/20 ENVERA SYSTEMS 688612 3RD QTER ISP PASS/POOL 04/01/2020-06/30/2020 Contracts-Security Services 534037-53904 $372.84

001 004834 04/02/20 ENVERA SYSTEMS 688612 3RD QTER ISP PASS/POOL 04/01/2020-06/30/2020 Contracts-Security Services 534037-57201 $1,293.00

001 004834 04/02/20 ENVERA SYSTEMS 688613 GATE ACCESS 4/1-4/30/2020 Contracts-Security Services 534037-53904 $7,238.13

001 004834 04/02/20 ENVERA SYSTEMS 689171 ADD RES 3/1-4/30/20 Contracts-Security Services 534037-53904 $22.00

001 004835 04/02/20 OSCEOLA CNTY PROPERTY APPRAISER 2018360 ASSESSMENT TAX ROLL ProfServ-Property Appraiser 531035-51301 $171.62

001 004836 04/02/20 OSCEOLA SHERIFF'S OFFICE 50848 PATROL SVCS 3/4/2020 Contracts-Sheriff 534100-57201 $148.00

001 004837 04/02/20 SOLITUDE LAKE MANAGEMENT PI-A00372263 MAR LAKE/POND MGMT Contracts-Lake and Wetland 534021-53902 $630.00

001 004838 04/09/20 CLARK & ALBAUGH, LLP 16978 GEN MATTERS THRU MAR 2020 ProfServ-Legal Services 531023-51401 $3,334.00

001 004839 04/09/20 FED EX 6-973-41591 MAR POSTAGE Postage and Freight 541006-51301 $14.74

001 004840 04/09/20 INNERSYNC STUDIO LTD 18340 QTRLY WEBSITE SVCS Miscellaneous Services 549001-51301 $388.13

001 004841 04/16/20 ANTONIO MURILLO 040620-REF REF CH-RENTAL FEE Room Rentals 347010 $150.00

001 004842 04/16/20 BENNY VAZQUEZ 040620-REF REF CH-RENTAL FEES Room Rentals 347010 $125.00

001 004843 04/16/20 BRIGHTVIEW LANDSCAPE SVC 6712101 IRR REPAIRS R&M-Common Area 546016-57208 $477.15





001 004843 04/16/20 BRIGHTVIEW LANDSCAPE SVC 6761159 APR LANDSCAPE MAINT Contracts-Landscape 534050-57208 $5,377.00


001 004844 04/16/20 CHURCHILLS POOLS 11035 APRIL POOL/FOUNTAIN SVC Contracts-Fountain 534023-57201 $126.00

001 004844 04/16/20 CHURCHILLS POOLS 11035 APRIL POOL/FOUNTAIN SVC Contracts-Pools 534078-57201 $614.25

001 004844 04/16/20 CHURCHILLS POOLS 11028 MAR CHEMICAL DELIVERY R&M-Pools 546074-57201 $336.62

001 004845 04/16/20 ENVERA SYSTEMS 689575 MAY GATE ACCESS BOGGY CREEK Prepaid Items 155000-53904 $7,249.13

001 004845 04/16/20 ENVERA SYSTEMS 00015329 REPLACED DAMAGE EQUIP. R&M-Gatehouse 546035-53904 $398.00

001 004846 04/16/20 GABRIELA BAKER 040720-REF REFUND CH-RENTAL FEES Room Rentals 347010 $450.00

001 004847 04/16/20 SOLITUDE LAKE MANAGEMENT PI-A00388660 LAKE/POND MGMT SVCS Contracts-Lake and Wetland 534021-53902 $630.00

001 004848 04/16/20 TERMINIX PROCESSING CENTER 395299862 3/2/20 PEST CONTROL 5373916 546015-57201 $67.00

001 004849 04/16/20 US BANK 5687748 TRUSTEE FEES 3/1/20-2/28/21 ProfServ-Trustee Fees 531045-51301 $1,452.80

001 004849 04/16/20 US BANK 5687748 TRUSTEE FEES 3/1/20-2/28/21 Prepaid Items 155000 $4,958.33

001 004850 04/16/20 WASTE MANAGEMENT 9786045-0180-6 APRIL REFUSE REMOVAL Misc-Contingency 549900-57201 $320.75

001 004852 04/16/20 INFRAMARK, LLC 50683 APRIL 2020 MGMT FEES Postage and Freight 541006-51301 $9.00

001 004852 04/16/20 INFRAMARK, LLC 50683 APRIL 2020 MGMT FEES Office Supplies 551002-51301 $90.00

001 004852 04/16/20 INFRAMARK, LLC 50683 APRIL 2020 MGMT FEES ProfServ-Field Management 531016-53901 $3,600.50

001 004852 04/16/20 INFRAMARK, LLC 50683 APRIL 2020 MGMT FEES ProfServ-Mgmt Consulting Serv 531027-51201 $3,532.50

001 004852 04/16/20 INFRAMARK, LLC 50683 APRIL 2020 MGMT FEES Printing and Binding 547001-51301 $28.35



001 DD283 04/03/20 BRIGHT HOUSE NETWORKS 068176902031820 ACH 3/17-4/16/20 - OFFICE OFFICE 541003-51301 $241.92







VILLASOL COMMUNITY DEVELOPMENT DISTRICT

Agenda Page #64

Fund

No.

Check /


Amount

Paid

GENERAL FUND - 001

001 004853 05/07/20 DIMARIE RODRIGUEZ 041920-REF REIMB FOR CLUBHOUSE RENTAL Room Rentals 347010-57201 $200.00

001 004854 05/07/20 SERVUSAT, LLC 2909 ACCESS CONTROL BUTTON Misc-Access Control Software 549003-53904 $237.15

001 004855 05/07/20 TERMINIX PROCESSING CENTER 395510685 Annual Termite Bait Treatment 5373916 546015-57201 $2,028.00

001 004856 05/07/20 THE HOME DEPOT 040520-9241 SUPPLIES FOR CLUB HOUSE CLEANING SUPPLIES 546015-57201 $523.55

001 004862 05/14/20 CLARK & ALBAUGH, LLP 17019 GEN MATTERS THRU APRIL 2020 ProfServ-Legal Services 531023-51401 $1,110.00

001 004863 05/14/20 ENVERA SYSTEMS 00015676 MAIN GATE REPAIRS REPLACED DAMAGE EQUIP. 546035-53904 $398.00

001 004864 05/14/20 KEEFE,MCCULLOUGH & CO.LLP 2097989 AUDIT SVCS FYE 9/30/19 Auditing Services 532002-51301 $6,250.00

001 004865 05/15/20 FLORIDA DEPT OF HEALTH 49-BID-4635669 2020/21 POOL PERMITS 020/21 POOL PERMITS 546074-57201 $200.00

001 004865 05/15/20 FLORIDA DEPT OF HEALTH 49-BID-4635211 2020/21 POOL PERMITS R&M-Pools 546074-57201 $325.00

001 004866 05/21/20 CHURCHILLS POOLS 11123 CHEMICAL DELIVERY R&M-Pools 546074-57201 $250.57

001 004867 05/21/20 OSCEOLA NEWS GAZETTE 214123 NOTICE OF MEETING 4/30/20 Legal Advertising 548002-51301 $78.40

001 004868 05/21/20 TERMINIX PROCESSING CENTER 396210091 PEST CONTROL 4/22/20 5373916 546015-57201 $67.00

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES Postage and Freight 541006-51301 $9.00

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES ProfServ-Field Management 531016-53901 $3,600.50

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES ProfServ-Mgmt Consulting Serv 531027-51201 $3,532.50

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES Printing and Binding 547001-51301 $17.20

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES Miscellaneous Services 549001-53904 $427.96

001 004869 05/21/20 INFRAMARK, LLC 51519 MAY 2020 MGMT FEES WO 0851012 531023-53901 $1,440.00

001 004870 05/28/20 THE HOME DEPOT 050520-9241 APRIL PURCHASES CLEANING SUPPLIES 546015-57201 $518.57



001 DD288 05/04/20 BRIGHT HOUSE NETWORKS 068176902041920 ACH 4/17-5/16/20 OFFICE Communication - Telephone 541003-51301 $241.62


001 004861 05/15/20 MARK A. GOSDIN PAYROLL May 15, 2020 Payroll Posting $184.70

001 DD289 05/15/20 RAMON E. BERMUDEZ PAYROLL May 15, 2020 Payroll Posting $184.70

001 DD290 05/15/20 SERVANDO JR COMAS PAYROLL May 15, 2020 Payroll Posting $184.70

001 DD291 05/15/20 MICHAEL J. EDGECOMBE PAYROLL May 15, 2020 Payroll Posting $184.70






VILLASOL COMMUNITY DEVELOPMENT DISTRICTAgenda Page #65

6D.

Agenda Page #66

The Florida Legislature recently enacted amendments to the website requirements contained in

Section 189.069(2)(a), Florida Statues, effective July 1, 2020.

- The requirement to post the final, complete audit report for the most recent completed

fiscal year and audit reports required by law or authorized by the governing body of the

special district may be satisfied by providing a link to the audit report on the Auditor

General’s website.

- The public facilities report is no longer required to be posted.

- Meeting materials accompanying meeting or workshop agendas are no longer required to

be posted. Please note that the agenda itself is still required to be posted.

The amendments do not prevent districts from including these documents on their websites, but

districts may remove them if they so choose.

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CHAPTER 2020-77

Committee Substitute for Senate Bill No. 1466

An act relating to government accountability; amending s. 189.031, F.S.; specifying conditions under which board members and public employees of special districts do not abuse their public positions; amending s. 189.069, F.S.; revising the list of items required to be included on the websites of special districts; amending s. 190.007, F.S.; specifying conditions under which board members and public employees of community development districts do not abuse their public positions; providing effective dates.

Be It Enacted by the Legislature of the State of Florida:

Section 1. Effective January 1, 2021, subsection (6) is added to section 189.031, Florida Statutes, to read:

189.031 Legislative intent for the creation of independent special districts; special act prohibitions; model elements and other requirements; local general-purpose government/Governor and Cabinet creation author-izations.—

(6) GOVERNANCE.—For purposes of s. 8(h)(2), Art. II of the State Constitution, a board member or a public employee of a special district does not abuse his or her public position if the board member or public employee commits an act or omission that is authorized under s. 112.313(7), (12), (15), or (16) or s. 112.3143(3)(b), and an abuse of a board member’s position does not include any act or omission in connection with a vote when the board member has followed the procedures required by s. 112.3143.

Section 2. Paragraph (a) of subsection (2) of section 189.069, Florida Statutes, is amended to read:

189.069 Special districts; required reporting of information; web-based public access.—

(2)(a) A special district shall post the following information, at a minimum, on the district’s official website:

1. The full legal name of the special district.

2. The public purpose of the special district.

3. The name, official address, official e-mail address, and, if applicable, term and appointing authority for each member of the governing body of the special district.

4. The fiscal year of the special district.

1 CODING: Words stricken are deletions; words underlined are additions.

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Ch. 2020-77 LAWS OF FLORIDA Ch. 2020-77

5. The full text of the special district’s charter, the date of establishment, the establishing entity, and the statute or statutes under which the special district operates, if different from the statute or statutes under which the special district was established. Community development districts may reference chapter 190 as the uniform charter but must include information relating to any grant of special powers.

6. The mailing address, e-mail address, telephone number, and website uniform resource locator of the special district.

7. A description of the boundaries or service area of, and the services provided by, the special district.

8. A listing of all taxes, fees, assessments, or charges imposed and collected by the special district, including the rates or amounts for the fiscal year and the statutory authority for the levy of the tax, fee, assessment, or charge. For purposes of this subparagraph, charges do not include patient charges by a hospital or other health care provider.

9. The primary contact information for the special district for purposes of communication from the department.

10. A code of ethics adopted by the special district, if applicable, and a hyperlink to generally applicable ethics provisions.

11. The budget of the special district and any amendments thereto in accordance with s. 189.016.

12. The final, complete audit report for the most recent completed fiscal year and audit reports required by law or authorized by the governing body of the special district. If the special district has submitted its most recent final, complete audit report to the Auditor General, this requirement may be satisfied by providing a link to the audit report on the Auditor General’s website.

13. A listing of its regularly scheduled public meetings as required by s. 189.015(1).

14. The public facilities report, if applicable.

15. The link to the Department of Financial Services’ website as set forth in s. 218.32(1)(g).

15.16. At least 7 days before each meeting or workshop, the agenda of the event, along with any meeting materials available in an electronic format, excluding confidential and exempt information. The information must remain on the website for at least 1 year after the event.

Section 3. Effective January 1, 2021, subsection (1) of section 190.007, Florida Statutes, is amended to read:


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Ch. 2020-77 LAWS OF FLORIDA Ch. 2020-77

190.007 Board of supervisors; general duties.—

(1) The board shall employ, and fix the compensation of, a district manager. The district manager shall have charge and supervision of the works of the district and shall be responsible for preserving and maintaining any improvement or facility constructed or erected pursuant to the provisions of this act, for maintaining and operating the equipment owned by the district, and for performing such other duties as may be prescribed by the board. It shall not be a conflict of interest under chapter 112 for a board member or the district manager or another employee of the district to be a stockholder, officer, or employee of a landowner or of an entity affiliated with a landowner. The district manager may hire or otherwise employ and terminate the employment of such other persons, including, without limitation, professional, supervisory, and clerical employees, as may be necessary and authorized by the board. The compensation and other conditions of employment of the officers and employees of the district shall be as provided by the board. For purposes of s. 8(h)(2), Art. II of the State Constitution, a board member or a public employee of a district does not abuse his or her public position if the board member or public employee commits an act or omission that is authorized under this subsection, s. 112.313(7), (12), (15), or (16), or s. 112.3143(3)(b), and an abuse of a board member’s public position does not include any act or omission in connection with a vote when the board member has followed the procedures required by s. 112.3143.

Section 4. Except as otherwise expressly provided in this act, this act shall take effect July 1, 2020.

Approved by the Governor June 23, 2020.

Filed in Office Secretary of State June 23, 2020.


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Inframark | 210 N. University Drive, Suite 702, Coral Springs, Florida, 33071 | 954.603.0033

Website Required Information, Documents and Retention

Permanent Website Retention

• Legal Name of District.• Purpose of the Special District.• Contact Information for Board Members. Full Name Official Address (Inframark Main Office Address Used) Email Address Term of Office

• Current Fiscal Year.• Special Charter (i.e.: Chapter 190) and Ordinance.• Date of Establishment.• Statute/Statutes the District operates under.• District Mailing Address.• District Email Address.• District Telephone Number.• Description of District boundaries and service area.• Description of services provided by the District.• A listing of all taxes, fees, assessments, or charges imposed and collected by the special district

for only the current fiscal year, including the rates or amounts for the fiscal year and the statutory authority for the levy of the tax, fee, assessment, or charge (i.e. assessment chart).

• Primary contact information for the District for purposes of communication from department.• Code of Ethics adopted by the District, if applicable, and a hyperlink to the generally applicable

ethics provision (Florida Commissions on Ethics).• Link to Department of Financial Services’ website.• Link to Florida Auditor General website. (This is in lieu of posting the current financial audit.)

Non-Permanent Website Retention

• Budgets (Updated Yearly) Approved Tentative Budget at least two (2) days prior to the budget public hearing. Must

remain on website for 45 days. Final Adopted Budget within 30 days after adoption. Must remain for two (2) years. Budget Amendments within five (5) days after adoption. Must remain for two (2) years.

• Most current fiscal year meeting calendar.• Agenda must be posted no later than seven (7) days prior to the meeting date and must

remain on the website for one (1) year. Back up material no longer required.

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