Cross Creek Community Development District
12051 Corporate Boulevard, Orlando, FL 32817; Phone: 407-723-5900, Fax: 407-723-5901 www.crosscreekcdd.org
The meeting of the Board of Supervisors of Cross Creek Community Development District will be held Tuesday, February 23, 2021 at 11:00 a.m. at the 1651 Whitfield Avenue, Suite 200, Sarasota, FL 34243. The following is the agenda for this meeting

Call in number: 1-844-621-395 Passcode: 790 562 990
BOARD OF SUPERVISORS’ MEETING AGENDA

AUDITOR SELECTION COMMITTEE MEETING

Call to Order
Public Comment Period
Review of Auditing Services Proposals
Grau & Associates
Berger, Toombs, Elam, Gaines & Frank
Carr, Riggs & Ingram
Ranking of Auditing Services Proposals
Adjournment

Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board limited 2 minutes]
Consideration of the Minutes of the December 22, 2020 Board of Supervisors’ Meeting

Business Matters

Consideration of Resolution 2021-01, Disbursement of Funds
Consideration of Resolution 2021-05, Adopting a Revised Budget for FY 2020
Consideration of Resolution 2021-06, Adopting an Internal Controls Policy Consistent with Section 218.33
Ratification of E-Verification Application for the District
Ratification of Preferred Sign Services, LLC Invoice
Ratification of Payment Authorizations 94-96
Review of District Financial Statements

Other Business
Staff Reports

District Counsel
District Engineer
District Manager
Supervisor Requests
Audience Comments

Adjournment

Cross Creek Community Development District

Review of Auditing Services Proposals

Proposal to Provide Financial Auditing Services:
CROSS CREEK
Community Development District

Due Date: February 08, 2021 5:00PM
Submitted to:
Cross Creek
Community Development District c/o Vivian Carvalho, District Manager 12051 Corporate Boulevard
Orlando, Florida 32817
Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

February 08, 2021
Cross Creek Community Development District c/o Vivian Carvalho, District Manager
12051 Corporate Boulevard
Orlando, Florida 32817
Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2020, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Cross Creek Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.
Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.

Why Grau & Associates:
Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.
Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Racquel McIntosh, CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

2
Partners

11
Professional Staff

2
Administrative Professionals

9/13
Employees are CPAS

Year founded

Services Provided

297

Community Development Districts Served

Properly registered and
licensed professional corporation by the state of FLORIDA

9
Professional Groups

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

See next page for report and certificate

 External quality review program: consistently receives a pass
 Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 30+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Racquel McIntosh, CPA (Partner)
Years Performing Audits: 14+
CPE (last 2 years): Government Accounting, Auditing: 38 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
-Racquel McIntosh

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘ J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983)
Bachelor of Arts Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	58
Total Hours	82 (includes of 4 hours of Ethics CPE)

Racquel C. McIntosh, CPA
Partner
Contact : rmcintosh@graucpa.com | (561) 939-6669
Experience
Racquel has been providing government audit, accounting and advisory services to our clients for over 14 years. She serves as the firm’s quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed and maintained throughout the audit.
Racquel develops in-house training seminars on current government auditing, accounting, and legislative topics and also provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software, legislation, and standards.

Education
Florida Atlantic University (2004)
Master of Accounting Florida Atlantic University (2003)
Bachelor of Arts: Finance, Accounting

Clients Served (partial list)

(>300) Various Special Districts, including:		
Carlton Lakes Community Development District Golden Lakes Community Development District Rivercrest Community Development District South Fork III Community Development District TPOST Community Development District	Westchase Community Development District Monterra Community Development District
Palm Coast Park Community Development District Long Leaf Community Development District Watergrass Community Development District	
East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District
Pinellas Park Water Management District Ranger Drainage District
South Trail Fire Protection and Rescue Service District	

Professional Associations/ Memberships

American Institute of Certified Public Accountants	FICPA State & Local Government Committee	
Florida Institute of Certified Public Accountants	FGFOA Palm Beach Chapter	

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	38
Accounting, Auditing and Other	56
Total Hours	94 (includes of 4 hours of Ethics CPE)

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
                    904-940-5850		

 Two Creeks Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
                   813-933-5571		

 Journey’s End Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410
                   561-630-4922		

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2020-2022 are as follows:

  Year Ended September 30,			Fee		
2020	$3,200	
2021	$3,300	
2022	$3,400	
TOTAL (2020-2022)	$9,900	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

PARTIAL LIST OF CLIENTS

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Waste Water Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South-Dade Venture Development District					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunshine Water Control District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	332	5	3	327		

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Cross Creek Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT

PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200 Fort Pierce, Florida 34950

(772) 461-6120

CONTACT PERSON:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

February 8, 2021

'··

TABLE OF CONTENTS

DESCRIPTIOt,J OF SECTION	PAGE
A. Letter of Transmittal	1-2
B. Profile of the Proposer
Description and History of Audit Firm	3
Professional Staff Resources	4-5
Ability to Furnish the Required Services	5
Arbitrage Rebate Services	6
Governmental Auditing Experience	7-16
Fee Schedule	17
Scope of Work to be Performed	17
Resumes	18-33
Peer Review Letter	34
Instructions to Proposers	35-36
Evaluation Criteria	37

��t( Be�ger, Toombs, Elam,
,OJ	Games & Frank
Certified Public Accountants  PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 // 461-1155
FAX: 772/468-9278

February 8, 2021

Cross Creek Community Development District PFM Group Consulting, LLC
12051 Corporate Boulevard
Orlando, FL 32817 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Cross Creek Community Development District.
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Cross Creek Community Development District. We will provide you with top quality, responsive service.

Experience

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications 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 the standards for financial and compliance audits. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; "Government Auditing Standards" issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA

Fort Pierce / Stuart
- 1 -
Member AICPA Division for CPA Firms
Private Companies practice Section

Member FICPA

�	Berger, Toombs, Elam,
,QJ	Gaines & Frank
Co;'Obroed Public� Pt.

Cross Creek Community Development District February 8, 2021

Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.
To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to Cross Creek Community Development District.

Very truly yours,
� Jam.KJtY f'i/JIIL
0>/)oit,JJ �.J�
Berger, Toombs, Elam, Gaines & Frank
Certified Public Accountants PL Fort Pierce, Florida

PROFILE OF THE PROPOSER
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 71 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center ("the Center'') of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 71 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the ind�pendent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 38 of the 42 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Professional Staff Resources
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 14 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:

Partners/Directors (CPA's) Principals (CPA) Managers (CPA)
Senior/Supervisor Accountants (2 CPA's) Staff Accountants (1 CPA)
Computer Specialist Paraprofessional Administrative
Total - all personnel

Total 5
1
1
3
9
1
8
� 32

Following is a brief description of each employee classification:

Staff Accountant - Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant - A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers - A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.
Principal - A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor-in-charge. A principal has no financial interest in the firm.
Partner/Director - The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Professional Staff Resources (Continued)

Independence - Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure tha.t nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Cross Creek Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

AuSection 220 - Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 - Code of Professional Conduct of the American Institute of Certified Public Accountants;

Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 69 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

ADDITIONAL SERVICES PROVIDED
Arbitrage Rebate Services
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., "rebate") to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds.
Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer's auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds.

Our firm performs a comprehensive rebate analysis and includes the following:

Verifying that the issue is subject to rebate;
Calculating the bond yield;
Identifying, and separately accounting for, all "Gross Proceeds" (as that term is defined in the Code) of the bond issue, including those requiring analysis due to "transferred proceeds" and/or "commingled funds" circumstances;
Determining what general and/or elective options are available to Gross proceeds of the issue;
Calculating the issue's excess investment earning (rebate liability), if any;
Delivering appropriate documentation to support all calculations;
Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies;
Assisting as necessary in the event of an Internal Revenue Service inquiry; and,
Consulting with issue staff, as necessary, regarding arbitrage related matters.

GOVERNMENTAL AUDITING EXPERIENCE
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.
The current members of our firm have performed audits of over 900 community development districts, and over 1,800 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax­ exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.

Continuing Professional Education
All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements.

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)
The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.
Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.

Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.
We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.
The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.
Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs approximately one hundred fifty audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)

We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA - Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies.
We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)
References

Terracina Community Development District
Jeff Walker, Special District Services
(561) 630-4922
The Reserve Community Development District
Darrin Mossing, Governmental Management Services LLC
(407) 841-5524

Gateway Community Development District
Stephen Bloom, Severn Trent Management (954) 753-5841
Port of the Islands Community Development District
Cal Teague, Premier District Management
(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts

Aberdeen Community Development District

Alta Lakes Community Development District

Amelia Concourse Community Development District

Amelia Walk Communnity Development District

Aqua One Community Development District

Arborwood Community Development District

Arlington Ridge Community Development District

Bartram Springs Community Development District

Baytree Community Development District

Beacon Lakes Community Development District

Beaumont Community Development District

Bella Gallina Community Development District

Bonnet Creek Community Development District

Buckeye Park Community Development District

Candler Hills East Community Development District

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Country Club Community Development District

Connerton West Community Development District

Copperstone Community Development District

Creekside @ Twin Creeks Community Development District

Deer Run Community Development District

Dowden West Community Development District

DP1 Community Development District

Eagle Point Community Development District
East Nassau Stewardship District Eastlake Oaks Community
Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District

Evergreen Community Development District

Forest Brooke Community Development District

Gateway Services Community Development District

Gramercy Farms Community Development District

Greenway Improvement District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harbor Bay Community Development District

Harbourage at Braden River Community Development District

Harmony Community Development District

Harmony West Community Development District

Harrison Ranch Community Development District

Hawkstone Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Landing Community Development District

Heritage Palms Community Development District
Heron Isles Community Development District

Heron Isles Community Development District

Highland Meadows II Community Development District

Julington Creek Community Development District

Laguna Lakes Community Development District

Lake Bernadette Community Development District

Lakeside Plantation Community Development District

Landings at Miami Community Development District

Legends Bay Community Development District

Lexington Oaks Community Development District

Live Oak No. 2 Community Development District

Madeira Community Development District

Marhsall Creek Community Development District

Meadow Pointe IV Community Development District

Meadow View at Twin Creek Community Development District

Mediterra North Community Development District

Midtown Miami Community Development District

Mira Lago West Community Development District

Montecito Community Development District

Narcoossee Community Development District

Naturewalk Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace II Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Poinciana Community Development District

Poinciana West Community Development District

Port of the Islands Community Development District

Portofino Isles Community Development District

Quarry Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve #2 Community Development District

River Glen Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Rivers Edge Community Development District

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District
Rolling Oaks Community Development District

Sampson Creek Community Development District

San Simeon Community Development District

Six Mile Creek Community Development District

South Village Community Development District

Southern Hills Plantation I Community Development District

Southern Hills Plantation Ill Community Development District

South Fork Community Development District

St. John's Forest Community Development District

Stoneybrook South Community Development District

Stoneybrook South at ChampionsGate Community Development District

Stoneybrook West Community Development District

Tern Bay Community Development District

Terracina Community Development District

Tison's Landing Community Development District

TPOST Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Triple Creek Community Development District

TSR Community Development District

Turnbull Creek Community Development District

Twin Creeks North Community Development District

Urban Orlando Community Development District

Verano #2 Community Development District

Viera East Community Development District

VillaMar Community Development District

Vizcaya in Kendall Development District

Waterset North Community Development District

Westside Community Development District

WildBlue Community Development District

Willow Creek Community Development District

Willow Hammock Community Development District

Winston Trails Community Development District

Zephyr Ridge Community Development District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Other Governm�ntal _Qr:ganization_S City of Westlake
Florida Inland Navigation District Fort Pierce Farms Water Control
District
Indian River Regional Crime Laboratory, District 19, Florida

Viera Stewardship District

Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County

St. Lucie Education Foundation Seminole Improvement District
Troup Indiantown Water Control District

Current or Recent Single Audits.

St. Lucie County, Florida Early Learning Coalition, Inc.
Treasure Coast Food Bank, Inc.

Gateway Services Community Development District

Members of our audit team have acquired extensive experience from performing or participating in over 2,100 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.
Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach

MuniciQ.alities

City of Port St. Lucie City of Vero Beach Town of Orchid

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

SQecial Districts

Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Devera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe Ill Community Development District Myrtle Creek Community Development District
St. Lucie County - Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John's Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District
Schools and Colleges

Federal Student Aid Programs - Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board

State and County Agencies

Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

FEE SCHEDULE
We propose the fee for our audit services described below to be $4,290 for the years ended September 30, 2020, 2021, and 2022. The fee is contingent upon the financial records and accounting systems of Cross Creek Community Development District being "audit ready" and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Cross Creek Community Development District as of September 30, 2020, 2021, and 2022. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

Commitment to Quality Service
I Personnel Qualifications and Experience
J. W. Gaines, CPA, CITP
Director - 41 years

Education
Stetson University, B.B.A. -Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) -American Institute of Certified Public Accountants

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association
Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994
Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991
Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982
Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986
Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman
2009
Member Lawnwood Regional Medical Center Board of Trustees, 2000 - Present, Chairman 2013 - Present
Member of St. Lucie County Citizens Budget Committee, 2001 - 2002
Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 - 2011
Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present
Professional Experience
Miles Grant DevelopmenUCountry Club - Stuart, Florida, July 1975 - October 1976
State Auditor General's Office - Public Accounts Auditor - November 1976 through September 1979
Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits.
Over 30 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages.

Commitment to Quality Service

[ Personnel Qualifications and Experience	

J. W. Gaines, CPA, CITP (Continued)
Director

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update Analytical Procedures, FICPA
Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations

Commitment to Quality Service

[ Personnel Qualifications and Experience	

David S. McGuire, CPA, CITP Accounting and Audit Principal - 12 years Accounting and Audit Manager - 4 years Staff Accountant	- 11 years

Education
University of Central Florida, B.A. - Accounting
Barry University - Master of Professional Accountancy
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) -American Institute of Certified Public Accountants
Certified Not-For-Profit Core Concepts 2018

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach - St. Lucie County Youth Football Organization (1994 - 2005)
Assistant Coach - Greater Port St. Lucie Football League, Inc. (2006 - 2010)
Board Member - Greater Port St. Lucie Football League, Inc. (2011 - present)
Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 - 2003)
Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 - 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994- 2001)
President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 - present)
St. Lucie District School Board Superintendent Search Committee (2013 - present)
Professional Experience
Twenty-four years public accounting experience with an emphasis on nonprofit and governmental organizations.
Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top secret (SCI/S8I) security clearance.

Commitment to Quality Service
I Personnel Qualifications and Experience	

David S. McGuire, CPA, CITP (Continued)
Accounting and Audit Principal

Continuing Professional Education
Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

Commitment to Quality Service

[ Personnel Qualifications and Experience	

David F. Haughton, CPA
Accounting and Audit Manager - 30 years

Education
Stetson University, 8.8.A. - Accounting
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 1O years
Technical Review - 1997 FICPA Course on State and Local Governments in Florida
Board of Directors - Kiwanis of Ft. Pierce, Treasurer - 1994-1999; Vice President - 1999- 2001

Professional Experience
Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
State Auditor General's Office - West Palm Beach, Staff Auditor, June 1985 to September 1985
Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

Commitment to Quality Service

[ Personnel Qualifications and Experience

David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children's Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
+ While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

Commitment to Quality Service

[ Personnel Qualifications and Experience	

Matthew Gonano, CPA
Senior Staff Accountant - 10 years

Education
+	University of North Florida, B.B.A. -Accounting
+	University of Alicante, Spain - International Business
+	Florida Atlantic University - Masters of Accounting

Professional Affiliations/Community Service

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants

Professional Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
+	Performed	audits of nonprofit	and governmental	organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 0MB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

Commitment to Quality Service

[ Personnel Qualifications and Experience

Paul Daly
Staff Accountant - 9 years
Education
Florida Atlantic University, B.S. -Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

Commitment to Quality Service
I Personnel Qualifications and Experience	
Melissa Marlin
Senior Staff Accountant - 7 years

Education
+	Indian River State College, A.A. - Accounting
Florida Atlantic University, B.B.A. -Accounting
Professional Experience
+	Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
+	Mrs. Marlin is currently studying to pass the CPA exam.

Commitment to Quality Service

[ Personnel Qualifications and Experience

Bryan Snyder
Staff Accountant - 5 years
Education
Florida Atlantic University, B.B.A. -Accounting
Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.
Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

Commitment to Quality Service

[ Personnel Qualifications and Experience	

Maritza Stonebraker
Staff Accountant - 4 years

Education
Indian River State College, B.S.A. -Accounting
Professional Experience
Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing education courses and plans on acquiring her CPA
Mrs. Stonebraker is currently studying to pass the CPA exam.

Commitment to Quality Service
I Personnel Qualifications and Experience	

Jonathan Herman, CPA
Senior Staff Accountant - 7 years

Education
University of Central Florida, B.S. -Accounting
Florida Atlantic University, MACC

Professional Experience
Accounting graduate with five years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

[ Personnel Qualifications and Experience	

Sean Stanton, CPA
Staff Accountant - 4 years

Education
University of South Florida, S.S. - Accounting
Florida Atlantic University, M.B.A. -Accounting
Professional Experience
Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities.

Continuing Professional Education
Mr. Stanton participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

[ Personnel Qualifications and Experience	
Taylor Nuccio
Staff Accountant - 3 years

Education
Indian River State College, B.S.A. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Continuing Professional Education
Ms. Nuccio participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Nuccio is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

Commitment to Quality Service
I Personnel Qualifications and Experience	
Kirk Vasser
Staff Accountant - 1 year

Education
+ Indian River State College, B.S.A. -Accounting
Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Vasser participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mr. Vasser is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

Commitment to Quality Service

[ Personnel Qualifications and Experience	

Madison Ballash
Staff Accountant - 1 year

Education
Indian River State College, B.S.A. -Accounting (May 2020)

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Ballash participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Ms. Ballash is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam.

i�BAGGETT

Judson B. Baggett	11 68 l 5 Dairy Rood MBA, CPA, CVA, Portner		Zephyrhills, FL 33542

REUTIMANN
&ASSOCIATES, Cl'AS, !'A

Marci Reutimonn j ) CPA, Portner , A

(813) 788-2155
(813) 782-8606

Report on the Firm's System of Quality Control

To the Partners	October 30, 2019
Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam. Gaines & Frank, CPAs, PL, (the firm). m effect for the year ended May 31, 2019. Our peer review
was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).
A summary of the nature, objectives, scope. llmitations of, and the procedures performed in a System Review as described in the Standards may be round at aicpa.org/prsummary. The summary also includes an eicplanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm's Responsibility

The firm Is responsible for designing a system of quality control and complying with it to provfde the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards In all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remedialing weaknesses in Its system of quality control, if any.

Peer Reviewer's Responsibility

Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review.

Required Selections and Considerations

Engagements selected for review included	engagements performed under Govemmenl Auditing Standards, including a compliance audit under the Single Audft AcL

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion

tn our opinion, the system of quality control for the accounting and auditing practice• of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, In effect for the year ended May 31, 2019, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professfonal standards in all m.aterial respects. Flrms can receive a rating of pass. pass wltti deficiency(las), or fail. Berger. Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.

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Me�nu�, Anlt...'f!(�1r7 ln'i1it-,k of Cerlif1ed PL,bl1i.- Accounfur1t.;, (AICPA_l oncJ Flo:idu l11':,l:1utc of Cert•fwJ Pub\1.._ A�... ouril�l ,t, \FICPA)
Nat1onu1 A�::ioc.1at1on of Cert1f1t:d Valuation Anoi>':,f', \f'�ACVA;

CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2020
Manatee County, Florida
INSTRUCTIONS TO PROPOSERS
SECTION 1. DUE DATE. Sealed proposals must be received no later than February 8th, 2021, at 5:00 PM., at the offices of the District Manager, PFM Consulting Group, LLC, located at 12051 Corporate Boulevard, Orlando, Florida 32817.

SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION	4.  SUBMISSION	OF  ONLY  ONE  PROPOSAL.	Proposers  shall  be
disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Each Proposer shall submit three (3) hard copies and one (1) electronic copy of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services - Cross Creek Community Development District" on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.
SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents").

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.
SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.
SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.
SECTION 12. CONTENTS OF PROPOSALS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.

A. List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.
8. Describe proposed staffing levels, including resumes with applicable certifications.

C. Provide three (3) references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.

D. The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.
SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award.
SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points)

This includes the geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer's Experience.	(20 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent.

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.
Price.	(20 Points)

Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

Professional Services Proposal for
Cross Creek Community Development District

February 8, 2021

Proposer
Carr, Riggs & Ingram CPAs and Advisors
500 Grand Boulevard, Suite 210 Miramar Beach, FL 32550 Phone: 850.837.3141
Fax: 850.654.4619

Submitted by
K. Alan Jowers
Engagement Partner AJowers@CRlcpa.com

��

CRI

CARR

RIGGS &

INGRAM

CPAs and Advisors
CRlcpa.com

CRI

CARR RIGGS &
��	INGRAM
CPAs and Advisors

Dear Cross Creek Community Development District:

Carr, Riggs & Ingram, LLC (CRI) appreciates the opportunity to propose on auditing services to Cross Creek Community Development District. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. We pride ourselves on getting to know our clients and illuminating solutions by providing innovative ideas to move them from compliance to providing them a competitive advantage.

Investment in You. We believe in developing long-term, mutually beneficial relationships and quickly demonstrating value with a fee structure and service solutions that provide immediate and continued savings. Our investment starts on "Day 1" as your assigned team begins with our proven, streamlined process that minimizes your time and disruption during the service provider change and continues throughout the relationship.

Dedicated Team. CRl's team consists of more than 1,900 professionals, which allows us to tailor your service team by aligning their industry, service, and specialty skills with your needs. Our dedicated teams deliver the highest level of business acumen and knowledge to your organization; our commitment to consistent staffing allows you to maximize savings and remain focused on your needs.

Equilibrium. CRI delivers big firm expertise with small firm service. Of approximately 45,000 public accounting firms in the United States, CRI currently ranks in the top 25. Additionally, as a part of PrimeGlobal, an association of independent accounting firms, we have access to international resources as - and when - needed. Leveraging these resources while maintaining local decision-making authority means that simplified solutions are only a phone call away. And we believe that's the best of both worlds for our clients.

Active Partner Participation. Collectively, our partners deliver expertise derived from more than 7,500 years of business experience. With this level of talent, we thoughtfully choose a partner that aligns with your business' needs and industry. Our hands-on, working partners "show up" to convey our genuine commitment to your success. They strive to earn trusted advisor roles by digging in, proactively learning your business, and producing long-term value for you.

Simplified Solutions. While our 500+ cumulative partner certifications is an impressive statistic, success is measured by translating complex concepts into client solutions. While accounting is the language of business, we're here to decipher the jargon and help you make educated decisions. CRlnnovate embraces agility and invention.

The CRI vSTAR™ process, our initiative delivering a virtual audit, is designed to provide you with maximized efficiencies, reduced workload, and an improved experience.

We welcome the opportunity to demonstrate to you the same teamwork, expertise, innovation, and responsiveness that have made us one of the fastest growing public accounting firms in the United States. Again, we appreciate your consideration.

Sincerely,

K. Alan Jowers Engagement Partner
Carr, Riggs & Ingram, LLC

■

TABLE OF CONTENTS	■

YOUR NEEDS
UNDERSTANDING & MEETING YOUR NEEDS	4
YOUR SERVICES & FEES
YOUR SERVICES & FEES	5
YOUR CHOICE: CRI
FIRM PROFILE	6
GOVERNMENT CREDENTIALS	7
RELEVANT EXPERIENCE	8
YOUR SOLUTION TEAM	9
DELIVERING QUALITY TO YOU	15
WORKING TOGETHER: OVERVIEW
SHARING CRl'S VALUES WITH YOU	16
TRANSITIONING YOU	17
CRl'S GLOBAL RESOURCES	18
JOIN OUR CONVERSATION	19
WORKING TOGETHER: DETAILS
CRI AUDIT FRAMEWORK	20
CRI AUDIT APPROACH	22
APPENDIX
APPENDIX A - RFP DOCUMENTS	24

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UNDERSTANDING & MEETING YOUR NEEDS

From the RFP or during our recent visit with your team, we understood your team to express the following needs, requests, and/or issues. We've detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon request.

Technical	The District is required to have independent audits performedI
on its financial statements.	Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GMS), in order to express an opinion on the Cross Creek Community Development District's financial statements.	
Relational	The District's Board of Supervisors and management expect open and continuous communication with their CPA firm in order to avoid surprise findings at the end of the audit.	Communicate
contemporaneously and directly with management regarding the results of our procedures.

Anticipate and respond to concerns of management and/or the Audit Committee (if/when formed).	

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YOUR SERVICES & FEES

We value creating mutually rewarding, long-term relationships with our clients. Our goal is to provide high quality, responsive service that yields returns far greater than your investment in our professional fees. Please find below our proposal of fees to provide the requested services for the upcoming fiscal years.

Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GAAS)	$6,500	$6,650	$6,800	

*Actual out-of-pocket expenses will be billed separately and are not included in the fee.

If Cross Creek Community Development District requests additional services outside of this proposal, professional fee hourly rates are as follows, but may be negotiated depending on the project request:

Partner	$400	
Manager	$300	
Senior	$190	
Staff	$140	
IT Specialist	$250	
Fraud Specialist	$250	

Our professional fees are based on the key assumptions that Cross Creek Community Development District will:
Ensure that the predecessor's work papers will be made available for timely review.
Make available documents and work papers for review at Cross Creek Community Development District's headquarters location, although we may choose to review at alternate locations.
Prepare certain schedules and analyses and provide supporting documents as requested.
Assist us in obtaining an understanding of the accounting systems of Cross Creek Community Development District.
Not experience a significant change in business operations or financial reporting standards.

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CRI FIRM PROFILE

FOUNDED IN 1997

tt

1900+
PROFESSIONALS

10STATES�

Ill

300+
PARTNERS

25+ MARKETS

SERVICES
Accounting & Auditing Advisory
Business Support & Transactions Business Tax
Employee Benefit Plans
Governance, Risk & Assurance Individual Tax & Planning

TOP 25 CPA FIRM
(as ranked by Accounting Today)

100,000+	111

IT Audits & Assurance

INDUSTRY EXPERTISE
Captive Insurance Construction Financial Institutions Governments

CLIENTS

CRI FIRM VALUES:
CLIENT SERVICE.
RESPECT.

I
20+ YEARS
OF CONSISTENT GROWTH SINCE FORMATION

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...

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Healthcare
Institutional Real Estate Insurance
Manufacturing & Distribution Nonprofits

CRI FAMILY OF COMPANIES
_;U  Auditwerx

CRI Advanced Analytics CRI Capital Advisors

---'� CRI Solutions Group CRI TPA Services
Level Four Advisory Services

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INTEGRITY.	�

UNYIELDING INTEGRITY

Paywerx
Preferred Legacy Trust

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GOVERNMENT CREDENTIALS	■

Aud.t and Consulting Services for
500+governmental

totaling $24 Billion

entities with annual revenues

Governmental Partner Designations
Including: CPA, CGFM, CITP, CFE, CMA, CISA, CGEIT, CTGA, CFF, CGMA, and CGAP

CLIENTS WITH ANNUAL
REVENUES UP TO:

220+single audits performed annually

Consulting and other agreed upon

15 0 goverment entities

p

rocedures engagements for

Single Audit Resource Center's Award for Excellence in Knowledge, Value, and Overall Client Satisfaction

Member of AICPA's Government Audit Quality Center

90+ School Districts
$1.1 Billion
100+ Municipalities
$1.8 Billion
60+ Agencies/Authorities
$3 Billion

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RELEVANT EXPERIENCE

CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions for overcoming them. Our team's combined experience is derived from providing audit, tax, consulting, and accounting outsourcing services. We parlay this vast experience and derived best practices into proven solutions that benefit you. Below we share specific, relevant client references; we encourage you to consult with them.

Rizzetta & Company Shawn Wildermuth 3434 Colwell Avenue
Suite 200
Tampa, FL 33614
813.933.5571	2006 - Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.		
GMS, LLC
Dave DeNagy
14785 Old St. Augustine Road Suite 4	2006 - Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.		
Jacksonville, FL 32258
904.288.9130		
Wrathell, Hunt & Associates, LLC Jeffrey Pinder
2300 Glades Road
Suite 410W	2006 - Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.		
Boca Raton, FL 33431 561.571.0010		
PFM Group Consulting, LLC Jennifer Glasgow
12051 Corporate Blvd.
Orlando, FL 32817	2007 - Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.		
407.382.3256		

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YOUR SOLUTION TEAM

K. Alan Jowers
Engagement Partner
AJowers@CRlcpa.com 850.337.32131 Direct

Representative Clients
Santa Rosa County District School Board
Okaloosa Gas District
Santa Rosa Island Authority
Pasco County
Okaloosa County District School Board
Pinellas County School District
Celebration Community Development District
Hammock Bay Community Development District
Amelia National Community Development District

Experience
Alan has over 25 years of experience in public accounting primarily with financial statement assurance engagements. His practice includes local governmental entities, condominium and homeowner associations, non-profit organizations, and nonpublic companies. He currently has direct engagement responsibility for a significant number of audits throughout the state of Florida Alan is licensed to practice as a certified public accountant in Florida and Georgia. He is a member of the Board of Directors of the Florida Institute of Certified Public Accountants (FICPA), has been an active member of the FICPA's State and Local Governmental Committee, and is a past chair of its Common Interest Realty Association Committee. He is also active in the Panhandle Chapter of the Florida Governmental Finance Officers Association (FGFOA) and is a former member of the FGFOA's statewide Technical Resource Committee.

Education, Licenses & Certifications
Masters of Accountancy, University of Alabama
BS, Accounting, Florida State University
Certified Public Accountant

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA) - member of the Board of Governors
Governmental Finance Officers Association (GFOA)
Florida Governmental Finance Officers Association (FGFOA)

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YOUR SOLUTION TEAM

Jonathan Hartness
Concurring Partner
JHartness@CRlcpa.com 850.337.35691 Direct

Representative Clients
Community Development Districts
Condominium and Homeowner Associations

Experience
Jonathan has over 12 years of auditing and accounting experience with CRI. He is responsible for audits, reviews and compilations of local governmental entities, condominium and homeowner associations, and non-public companies.

Jonathan is licensed to practice as a Certified Public Accountant in Florida. He is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. He exceeds all continuing professional education requirements related to Government Auditing Standards.

Jonathan currently supervises engagements for many governmental entities in the State of Florida including community development districts. He is active in our firm's governmental industry line as well as our condominium and homeowner association practice. Jonathan is an integral part of our community development district practice.

Education, Licenses & Certifications
MAcc, Accounting, University of West Florida
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

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YOUR SOLUTION TEAM

Stephen Riggs, IV
Consulting Partner
SCRiggs@CRlcpa.com 850.337.3548 I Direct

Representative Clients
Community Development Districts
Condominium and Homeowner Associations
County and Local Governments
Non-Profit Organizations
Privately-held corporations

Experience
Stephen has over 17 years accounting and audit experience, including three years with the international public accounting firm, Ernst & Young, LLP. His experience includes numerous clients in industries including governmental, not­ for-profit, healthcare, SEC and privately held corporations.

Stephen is licensed to practice as a certified public accountant in Florida. He is a member of the State and local Governmental section of the Florida Institute of Certified Public Accountants and exceeds all continuing professional education requirements related to Government Auditing Standards.

He is currently a partner on engagements for many special districts in the State of Florida, including community development districts, fire districts and school districts. In addition to his public accounting experience, Stephen has served on the Board of Directors for a Community Development District and a non-profit organization.

Education, Licenses & Certifications
Masters of Accountancy, University of West Florida
BA, Economics, University of Florida
Certified Public Accountant

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Past President, Emerald Coast Chapter of Florida Institute of Certified Public Accountants (FICPA)

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YOUR SOLUTION TEAM	■

Grace Hartness
Senior Manager
GHartness@CRlcpa.com 850.337.3243 I Direct

Representative Clients
Community Development Districts
Condominium and Homeowner Associations
Utility Services
School Districts
County and Local Governments
Non-Profit Organizations

Experience
Grace has over 12 years accounting and audit experience with CRI. She has worked on several major construction companies, government entities, community development districts, condominium and homeowner associations and non-profit organizations. In addition, she has been involved in special audit projects for the Miami-Dade Airport Authority. Grace is licensed to practice as a certified public accountant in Florida and exceeds all continuing professional education requirements related to Government Auditing Standards. In addition, Grace fluently speaks several languages including French and Arabic. Grace currently supervises engagements for many special districts in the State of Florida including community development districts and school districts. She is active in our firm's condominium and homeowner association practice. Grace started with CRI in August 2006, upon completion of her master's degree, and was promoted to manager in 2011.

Education, Licenses & Certifications
MAcc, Accounting, University of West Florida
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Accounting & Financial Women's Alliance (AFWA)

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YOUR SOLUTION TEAM

Chad Branson
Senior Manager
CBranson@CRlcpa.com 850.337.3226 I Direct

Representative Service Areas
Local Governments including Water and Sewer Organizations and Fire Districts
School Districts including Foundations
Nonprofit Organizations

Representative Clients (including previous clients)
School Districts - Pinellas County, Okaloosa County, Pasco County, Santa Rosa County
Florida Office of Early Learning Coalition
Florida Department of Elder Affairs
Fire Districts -Destin, Ocean City, North Bay
Utilities - Regional Utilities.Midway Water Systems, lnc.,Emerald Coast Utilities Authority
Escambia County

Experience
Chad Branson has over 17 years of experience in public accounting, with practice concentrations in auditing governmental, nonprofit and for profit entities. Chad has accumulated experience throughout his career in Federal and Florida Single Audit Acts compliance monitoring and auditing. During his career he has supervised and managed audit engagements for a wide variety of governmental and nonprofit organization clients.In addition, he has performed internal audit work, information technology general controls testing, forensic investigations, and risk assessments for governmental entities.

Chad has been with Carr, Riggs and Ingram, LLC since 2005.

Education, Licenses & Certifications
Bachelor and Master of Accountancy - University of Mississippi, Oxford
MS
Certified Public Accountant (CPA) - Licensed in Florida and Mississippi
Community Association Manager (CAM) - Florida
Certified Information Technology Professional - AICPA

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Emerald Coast Chapter (FICPA) Board
Florida Governmental Finance Officers Association (FGFOA)

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YOUR SOLUTION TEAM

Lauren Villarreal
Supervising Senior
LVillarreal@CRlcpa.com 850.337.3223 I Direct

Representative Service Areas
Community Development Districts
Condominium and Homeowner Associations
Employee Benefit Plans
County and Local Governments
Non-Profit Organizations

Experience
Lauren has four years auditing and accounting experience in the Destin office of CRI. She is an audit supervising senior with primary responsibility for fieldwork and reporting on audits of clients in a variety of industries including local governmental and non-profit entities as well as employee benefit plans and commercial businesses. She is currently the in-charge auditor for over a dozen community development districts with several COD management companies in the State of Florida.

Lauren is licensed to practice as a Certified Public Accountant in Florida. She is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. She exceeds all continuing professional education requirements related to Government Auditing Standards.

Lauren currently supervises engagements for many governmental entities in the State of Florida including community development districts and other special governments. She is active in our firm's governmental industry line as well as the condominium and homeowner association practice. In addition, Lauren has accumulated experience in Federal and Florida Single Audit Acts compliance monitoring and auditing. Lauren has performed several single audits of federal grants under 0MB Circular A-133.

Education, Licenses & Certifications
BS, Accounting, Florida State University
BS, Business Administration, Florida State University
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

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DELIVERING QUALITY TO YOU

AUDIT METHODOLOGY
Our audit, tax, consulting, and client accounting services documentation is maintained electronically. Compliance with our methodology is regularly reviewed and evaluated as part of our internal quality program, which is further discussed in this section under INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS. Comprehensive policies and procedures governing all of our practices and addressing professional and regulatory standards and implementation issues are constantly updated for new professional developments and emerging issues. See the table of contents to identify the relevant audit approach and methodology detailed description section.

ENGAGEMENT QUALITY REVIEW PARTNER (CONCURRING PARTNER)
Audit engagements are assigned engagement quality review (EQR) partner, as appropriate. This role is one of the most important elements of our quality assurance process, as it provides for a timely, independent review of key accounting and auditing issues. The EQR partner also reviews the financial statements and related supporting documentation-including the disclosures-to evaluate their fair presentation under accounting principles generally accepted in the Unjted States of America (GAAP).

INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS
Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners' work is reviewed annually, and the inspection process includes periodic testing of the effectiveness of our quality controls and a continuous improvement program. This risk-based annual inspection is intended to mimic the triennial peer review described In the following paragraph and are performed on completed engagements. In addition to this inspection, we perform in-process, "pre-issuance• reYiews of partners' work that are chosen for using a risk-based selection process; these reviews are performed by our corporate quality control team. The combination of the in-process and completed engagements is part of our continuous improvement processes.

Peer reviews are performed every three years by another independent public accounting firm. The most recent review of our firm was performed in 2019 by Brown Edwards, whose report was the most favorable possible "Pass".

In addition, we are registered with the PCAOB and our 2018 PCAOB inspection report was also the most favorable possible­ no audit deficiencies or quality control defects identified. The 2018 PCAOB report can be viewed at htlP.s://gcaobus.org�gections/Reports/Documents/104:2019-029-Carr-Riggs-lngram-LLC.Qdf.

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SHARING CRl'S VALUES WITH YOU	■
We are proud of our hands-on, service-centric, and results-oriented approach. Combining that approach with quality controls and superior talent allows us to help you achieve your goals and strengthen your management systems and processes. This approach ls further emphasized through our three core values which guide our team's behavior and function as the foundation for interactions with our clients and each other.

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UNYIELDING INTEGRITY

CLIENT  SERVICE 7
Defining our brand by meeting or exceeding the highest expectations of our clients

RESPECT 7
Building productive, long- term relationships with each other that are based on mutual respect, trust, and sharing

INTEGRITY  7
Living with sincerity, transparency, and honesty

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TRANSITIONING YOU	■

When choosing to change firms, the time involved in working with new accounting professionals is often a concern. CRl's well­ defined efficient, seamless transition process is designed to:

Provide you with value from the very first encounter,
Avoid interruption of service,
Minimize disruption and investment of management's time,
Raise the standard of service, and
Establish ongoing channels of communication with Cross Creek Community Development District's management.

The transition plan is comprised of the following key activities and can occur within approximately two weeks, depending on the availability of the parties involved:

Management notifies predecessor firm of decision to change service providers.
CRI makes inquiries of and reviews predecessor firm workpapers related to your prior year's audit and tax services (as applicable).
Predecessor firm provides copies of requested workpapers.

CRI and management sign engagement letter.
CRI and management develop communication plan protocol.
CRI and management finalize timetable and key dates.
CRI develops initial understanding of your business processes.
CRI reports to management process review items subsequent to initial planning stage.

CLIENT UNDERSTANDING & PLANNING

Management approves the change in firms, pending new firm's completion of client acceptance procedures.
CRI performs client acceptance procedures, such as:
Interview key service provider relationships
Interview predecessor firm.
Internal firm review and approval.

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CRl'S GLOBAL RESOURCES

Many businesses are expanding and/or evaluating their global reach, and they require assistance in order to comprehensively consider the various financial implications of growing in international markets. In addition to CRl's internal resources, we deliver the expertise and support of some of the world's most highly regarded accounting firms through shared alliance as members of PrimeGlobal.

WHO IS PRIMEGLOBAL?

�	PrimeGlobal
An Association of Independent Accounting Firms

Revenue
$2.98+

Countries
80+

Offices
850+

Staff
16,000+

Partners
2,500+

Firms
280+

HOW OUR PRIMEGLOBAL MEMBERS CAN BENEFIT YOU
We supplement our in-depth, industry knowledge and specialized services through our collaborations with other PrimeGlobal firms to help you evaluate your options globally. CRl's goal is to provide you with the information you need to make well­ informed, smart business decisions.

4 KEY BENEFITS TO CRI CLIENTS FROM OUR PRIMEGLOBAL MEMBERSHIP

3

SOLUTIONS
that are worldwide and world-class.

ACCESSIBILITY
to knowledge and resources of statutory, regulatory, and compliance requirements throughout the world.

DECISION MAKING
with the support of local connections and culturaI understanding throughout regions of the world.

SINGLE POINT OF CONTACT
CR l's team serves as your contact for each engagement, and we project manage across the entire team - including other PrimeGlobal firms and specialists.

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JOIN OUR CONVERSATION

We know that some information that makes perfect sense to a CPA may not be as clear to our clients. Therefore, we produce original content in the form of articles, videos, white papers, webinars, and more to provide timely, down-to-earth translations of complex subjects. We publish this original content on CRlq;ia.com and across all our many social channels.

FOLLOW CRI ON SOCIAL MEDIA @C  p

D   IZ1  II
SUBSCRIBE TO THE CRI E-NEWSLETTER

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IT FIGURES: THE CRI PODCAST

Created to provide insight into the latest developments and regulations in the accounting and finance space, It Figures is an accounting and advisory focused podcast for business and organization leaders, entrepreneurs, and anyone who is looking to go beyond the status quo.

Listen on Apple Podcasts, Spotify, iHeart Radio, and more.
itfiguresP-odcast.com

CRl's CEO ACTION FOR DIVERSITY AND INCLUSION

Carr, Riggs & Ingram is committed to fostering an inclusive and diverse place for all employees to work in and engage. When our managing partner and chairman, Bill Carr, signed the CEO Action for Diversity & Inclusion™ pledge, he made a public commitment to building a productive, diverse, and inclusive workplace. Learn more about_CRl's commitment to Diversity and Inclusion.

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CRI AUDIT FRAMEWORK

Our proposed services require a coordinated effort between us and Cross Creek Community Development District's team. Planning and continual communication are essential to developing the appropriate procedures, working collaboratively to resolve any identified issues, and meeting your timelines.

CRl's audit approach occurs within a framework of our client's business and industry; therefore, we assess risk by:

Understanding management's perspectives and goals, and
Considering business conditions and threats that could prevent management from achieving its business objectives.

We assess risks in the following areas:

Materiality
Rnancial Reporting Compliance
New Accounting Pronouncements

Acquisition, Divestiture & Reorganization
Audit Committee & Management Expectations
Operating Results
Banking Covenant Requirements

Internal Control Environment
IT Systems & Support

lnvestorMarket Expectations
Technological Innovation
Legislativ�egulatOIY Changes

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CRI AUDIT FRAMEWORK

Our ultimate intent is to drill down from these broad risks to specific financial reporting risks. We understand both these risks and management's processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities.

Although our audits are conducted through a structured, risk-based model, we focus on understanding the client's needs, requirements, and expectations. We work collaboratively with management and the Audit Committee (or similar function) to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage.

In planning, we concentrate on "key risks," (items with a greater risk of a material misstatement, a material weakness in internal controls, or other matters resulting in the issuance of an inappropriate audit report). We focus on "material" items (i.e. those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements, certain quantitative and qualitative factors must be considered-which may include:

Impact on operating trends (revenue/income, expenses, net income, etc).
Nature of the misstatement (i.e., did the misstatement result from an unlawful transaction?).
Impact on liquidity, capital/surplus, earnings capacity, etc.
Impact to loan covenants and contractual and regulatory requirements.

Consistent communication is a key to completion of the audit. By ensuring constant involvement, we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to:

Set-up the audit by reviewing the mapping of Cross Creek Community Development District's financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances, transactions, procedures, and systems are tested as deemed necessary.
Discuss ongoing changes-specifically new accounting pronouncements and key business transactions in their early stages, enabling us to agree on the resolution of various complex business issues on a timely basis.

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CRI AUDIT APPROACH	■

Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and risk assessment procedures occur during detailed conversations and observations with your team. The results of those procedures allow us to tailor an audit program to your specific risks and needs. We then execute the audit, report the results, and evaluate continuous improvement opportunities for ongoing service and benefit to you.

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COMPLIANCE TO COMPETITIVE ADVANTAGE

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CRI AUDIT APPROACH

Interview client personnel and others to understand client-specific objectives and risks.
Assess following aspects of the organization for their impact on the audit plan:
environmental and other external risks,
management's fraud and IT risk assessment models,
entity level controls including:
control environment
risk assessment,
information and communication,
and monitoring controls.
IT General Computer (ITGC) controls, such as
IT Environment
Developing and Delivering IT, and
Operating and Monitoring IT.
Determine materiality.
Develop and document our understanding of and/or reliance
Oil:
linbge of financial statements to:
significant transactions,
processes,
IT systems, and
related controls,
existence of/reliance on SOC entities and their reports,
internal audit, and
specialists (e.g. valuation, pension costs, etc.).
If elected, test controls including ITGC, through a mix of:
inquiry,
observation
exa111inatioo, and
re-perforH1ance.
Perform preliminary analytical procedures.
Finalize risk assessments and develop a final audit strategy.

Continually monitor throughout the audit - providing feedback as agreed during scoping.
Conclude the audit (i.e. issue opinions and reports).
Develop and present:
reports,
required co11munications,
management letter comments, and
other audit-related deliverables.
Perform debriefings to identify opportunities for improve111ent with our:
et1gagement team, and/or
client's team.

Perform client acceptance procedures.
Collaborate with management to agree to expectations and scope.
Assign appropriate staff based on client needs and assessed risk.

Where possible to test as efficiently as possible:
develop detailed analytical procedures to use as substantive tests (benefit= reducing tests of details): Examples include:
ratio analysis,
regression analysis,
trend analysis,
predictive tests, or
reasonableness test,
utilize Computer-Assisted Audit Techniques (CAATs) (benefit= automation of testing for more coverage and less disruption to the client), and
perform targeted testing (also known as "coverage" testing) to test large portions of account balances (benefit= more coverage with smaller selections).
Perform tests of details, including sampling.
Perform general audit procedures such as tests related to:
commitments and contingencies,
legal letters,
management representations,
reviews of Board minutes,
related party transactions,
debt covenants, and
going concern.
Perform other tests for compliance such as Yellow Book or Single Audit tests.

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APPENDIX A- RFP DOCUMENTS

CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The Cross Creek Community Development District hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the District's financial records for the fiscal year ending September 30, 2020, with an option for two
(2) additional annual renewals. The District is a local unit of special-purpose government created under Chapter 190, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District is located in Manatee County and has an operating budget of approximately $347,779.00. The fmal contract will require that, among other things, the audit for Fiscal Year 2020 be completed no later than June 1, 2021.
Each auditing entity submitting a proposal must be authorized to do business in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a license under Chapter 473, Florida Statutes; and be qualified to conduct audits in accordance with "Government Auditing Standards," as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida law and particularly Section 218.39, Florida Statutes, and the rules of the Florida Auditor General.

Proposal packages, which include additional qualification requirements, evaluation criteria and instructions to proposers, are available from the District Manager at the address and telephone number listed below.
Proposers must provide three (3) hard copies of their proposal and one (1) electronic copy (CD or flash drive) to Vivian Carvalho, District Manager, located at 12051 Corporate Boulevard, Orlando, Florida 32817, in an envelope marked on the outside "Auditing Services - Cross Creek Community Development District." Proposals must be received by February 8th, 2021 at 5:00 PM at the office of the District Manager. Please direct all questions regarding this Request for Proposals to the District Manager, who can be reached at(407) 407-5900.

Any protest regarding the terms ofthis Notice, or the proposal packages on file with the District Manager, must be filed in writing at the offices of the District Manager within seventy-two (72) calendar hours (excluding weekends) after publication of this Notice. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid Notice or proposal package pro visions.
Cross Creek Community Development District Vivian Carvalho, District Manager

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APPENDIX A - RFP DOCUMENTS

CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS
District Auditing Services for Fiscal Year 2020 Manatee County, Florida

INSTRUCTIONS TO PROPOSERS
SECTION 1.  DUE DATE. Sealed proposals must be received no later than February 8th, 2021, at 5:00 PM, at the offices of the District Manager, PFM Consulting Group, U.C, located at 12051 Corporate Boulevard, Orlando, Florida 32817.
SECTION 2.  FAMILIARJTY WITH THE LAW. By submitting a proposal, the Proposer is as;sumed to be familiar with all federal, state, and local laws, ordinances, rules and regula.tions lhat in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, wilJ only be awarded to a responsible Proposer who is qualified by experience and licens.ing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of C:\-perience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. SUBMJSSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District bas reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure 10 demonstrate proper Iicensure and business organization.

SECTION 5. SUBMJSSION OF PROPOSAL. Each Proposer shall submit three (3) hard copies and one (1) electronic copy of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services - Cross Creek Community Development District" on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DoCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents").

SECTJON 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

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APPENDIX A - RFP DOCUMENTS

SECTION 9.  BAsIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.
SECTION 10. CONTRACT AWARD. Within fourteen (14) days ofreceipt of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver ofliability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. CONTENTS OF PROPOSALS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.
List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present positio.n for each party listed and years of related experience.
Describe proposed staffing levels, including resumes with applicable certifications.

Provide three (3) references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.
The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.

SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shalJ be filed within seven (7) calendar days after the initial notice of protest was filed. Failure 10 timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid contract award.

SECTION 14.	EvALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

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APPENDIX A - RFP DOCUMENTS

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel	(20 Points)
This includes the geographic locations of the f'mn's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffmg levels, etc.
Proposer's Experience.	(20Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent.

Undemanding of Scope if' Work.	(20 Points)
Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.

Ability to Furnish the Required Services.	(20Pobtts)
Extent to which the proposal demonstrates the adequacy of Proposer's fmancial resources and stability as a business entity necessary to complete the services required.
Price.	(l0Points)
Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

Cross Creek Community Development District

Ranking of Auditing Services Proposals

Cross Creek CDD	
Auditor Selection - Manager's Recommended Rankings	

Criteria	Possible Points	Berger, Toombs	Berger Rec.
Points	Grau & Associates	Grau Rec. Points	
CRI		

Ability of Personnel	

20.0	Qualified, Multiple CPAs on Staff	

20.0	Qualified, Multiple CPAs on Staff	

20.0	Qualified, Multiple CPAs on Staff	

20.0	

Proposer's Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	
Extensive CDD Experience	

20.0	

Understanding of Scope of Work	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Sufficient	

20.0	

Ability to Furnish Required Services	

20.0	

Capable	

20.0	

Capable	

20.0	

Capable	

20.0	

Price for Services for
Three Years	

20.0	

$4,290 +
$4,290 +
$4,290 =
$12,870	

17.0	

$3,200 +
$3,300 +
$3,400 =
$9,900	

20.0	

$6,500+ $6,650
+$6,800=
$19,950	

-0.3	
Total	100.0		97.0		100.0		79.7	

Cross Creek Community Development District

Consideration of Resolution 2021-01, Disbursement of Funds

RESOLUTION 2021-01
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING THE DISBURSEMENT OF FUNDS FOR PAYMENT OF CERTAIN CONTINUING EXPENSES WITHOUT PRIOR APPROVAL OF THE BOARD OF SUPERVISORS; AUTHORIZING THE DISBURSEMENT OF FUNDS FOR PAYMENT OF CERTAIN NON-CONTINUING EXPENSES WITHOUT PRIOR APPROVAL OF THE BOARD OF SUPERVISORS; PROVIDING FOR A MONETARY THRESHOLD; AND PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the Cross Creek Community Development District (“District”) is a local unit of special- purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated in Manatee County, Florida; and
WHEREAS, Section 190.011(5), Florida Statutes, authorizes the District to adopt resolutions which may be necessary for the conduct of District business; and

WHEREAS, the District’s Board of Supervisors (“Board”) meets as necessary to conduct the business of the District, including authorizing the payment of District operating and maintenance expenses; and

WHEREAS, the Board may establish monthly, quarterly or other meeting dates, or may cancel scheduled meetings from time to time; and

WHEREAS, to conduct the business of the District in an efficient manner, recurring, non-recurring and other disbursements for goods and services must be processed and paid in a timely manner; and
WHEREAS, the Board determines this Resolution is in the best interest of the District and is necessary for the efficient conduct of District business; the health, safety, and welfare of the residents within the District; and the preservation of District assets or facilities.

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

CONTINUING EXPENSES. The Board hereby authorizes the payment of invoices of continuing expenses, which meet the following requirements:
The invoices must be due on or before the next scheduled meeting of the Board.
The invoice must be pursuant to a contract or agreement authorized by the Board.
The total amount paid under such contract or agreement, including the current invoice, must be equal to or less than the amount specified in the contract or agreement.
The invoice amount will not cause payments to exceed the adopted budget of the District.

NON-CONTINUING EXPENSES. The Board hereby authorizes the disbursement of funds for payment of invoices of non-continuing expenses which are (i) required to provide for the health, safety, and welfare of the residents within the District; or (ii) required to repair, control, or maintain a District
1

facility or asset beyond the normal, usual, or customary maintenance required for such facility or assets, or (iii) are necessary to avoid an unnecessary expense that may be imposed on the District in connection with a District project; or (iv) are for routine services performed on an annual basis and the amount of such services is reflected in the District’s annual budget, or (v) are otherwise for an emergency circumstance, pursuant to the following schedule:
Non-Continuing Expenses Not Exceeding $5,000 - with approval of the District Manager; and
Non-Continuing Expenses Exceeding $5,000 - with approval of the District Manager and Chairpersonof the Board (or Vice Chairperson in the Chairperson’s absence).
BOARD RATIFICATION. Any payment made pursuant to the Resolution shall be submitted to the Board at the next scheduled meeting for approval and ratification.

EFFECTIVE DATE. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED THIS 27TH DAY OF OCTOBER, 2020.

ATTEST:

CROSS CREEK COMMUNTY DEVELOPMENT DISTRICT

Secretary
Chairperson

Cross Creek Community Development District

Consideration of the Minutes of the December 22, 2020 Board of Supervisors’ Meeting

MINUTES OF MEETING
CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS MEETING
Tuesday, December 22, 2020
11:00 A.M.
1651 Whitfield Avenue, Suite 200,
Sarasota, FL 34243

Board Members Present via speaker phone or in person:

Charlie Tokarz Connor Chambers Kathy Beccia Samantha Cortese	Chairperson
Vice Chairperson Assistant Secretary Assistant Secretary		
Also present were:			
Venessa Ripoll Andy Cohen	PFM Group Consulting, LLC
District Counsel- Persson Cohen & Mooney, P.A.	
(via phone)	
Chris Chavez	Medallion Homes		
Charlie Mcckinnies	Medallion Homes		
Gabby Baca			
Laurie Denenholtz	Access Management	(via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters

Call to Order and Roll Call
The Board of Supervisors Meeting was called to order at 11:02 a.m. and Ms. Ripoll proceeded with roll call. Board Members in attendance were Charlie Tokarz, Connor Chambers, Kathy Beccia, and Samantha Cortese.

Public Comment Period
There were no Public Comments at this time.

Administer Oath of Office to Newly Elected Board of Supervisors
The oath of office was administered to Mr. Chambers, Ms. Beccia, and Ms. Cortese prior to the start of the meeting. They chose to waive compensation.

Consideration of Resolution 2021- 03, Canvassing and Certifying the Results of the Landowners’ Election

Mr. Chambers received 59 votes, Ms. Beccia received 59 votes, and Ms. Cortese received 50 votes. Therefore, Mr. Chambers and Ms. Beccia will each serve a 4-year term and Ms. Cortese will serve a two-year term. Ms. Ripoll requested a motion to approve Resolution 2021-03.

On MOTION by Mr. Tokarz, seconded by Mr. Chambers, with all in favor, the Board approved Resolution 2021-03, Canvassing and Certifying the Results of the Landowners’ Election.

Consideration of the Minutes of the October 27, 2020 Board of Supervisors Meeting.

The Board reviewed the Minutes from the October 27, 2020 Board of Supervisors Meeting. The Board Members provided edits to spelling errors. Ms. Ripoll corrected the edits on the official record.

On MOTION by Mr. Tokarz, seconded by Mr. Chambers, with all in favor, the Board approved the Minutes of the October 27, 2020 Board of Supervisors Meeting, with changes incorporated.

Consideration of the Minutes of the   November   5,   2020
Landowners’ Election Meeting
The Board reviewed the Minutes from the November 5, 2020 Landowners’ Election Meeting.

On MOTION by Mr. Tokarz, seconded by Mr. Chambers, with all in favor, the Board approved the Minutes of the November 5, 2020 Landowners’ Election Meeting.

SECOND ORDER OF BUSINESS	General Business Matters

Consideration of Resolution 2021- 02, Potential Contraction of the Cross Creek Community Development District

Mr. Cohen explained that he was approached by the Developer, who was looking to contract the District and remove some land from the CDD boundary. In order to do that

the District must have a resolution from the Board, as well as a second agenda item which is a funding agreement that states that the Developer will fund the costs associated with the contraction. There will be no cost to the CDD. These two documents will be assembled with other documents and file a petition with Manatee County. If the County decides to approve it, an Ordinance will be enacted.

Mr. Cohen asked Mr. Tokarz if Cross Creek Development Inc. is the right entity to be put in the document as the Development entity. Mr. Tokarz stated that is correct.

Ms. Ripoll requested a motion to approve Resolution 2021-02, as presented.

On MOTION by Mr. Tokarz, seconded by Mr. Chambers, with all in favor, the Board approved Resolution 2021-02, Potential Contraction of the Cross Creek Community Development District

Consideration	of	Funding Agreement related to Contraction

The costs associated with the Contraction will be funded by the Developer in accordance with this Funding Agreement.
Mr. Cohen thanked Mr. Chambers for helping him assemble some of the exhibits regarding the legal description. Mr. Chambers will have the surveyors confirm some of the legal descriptions.

On MOTION by Mr. Tokarz, seconded by Mr. Chambers, with all in favor, the Board approved the Funding Agreement related to Contraction.

Consideration	of	Resolution 2021-04, Electing District Officers

Ms. Ripoll stated the District needs to elect a Chairman and Vice Chairman. She requested the Board keep Ms. Carvalho as Secretary and herself, Ms. Ripoll as Assistant Secretary, Ms. Glasgow as Treasurer, and Ms. Lane as Assistant Treasurer.

On MOTION by Mr. Chambers, seconded by Ms. Beccia, with all in favor, the Board nominated Mr. Tokarz as Chairman.

Ms. Cohen called for other nominations.

Ms. Ripoll requested a motion to approve Resolution 2021 -04.

On MOTION by Ms. Chambers, seconded by Ms. Beccia with all in favor, the Board tabled the approval of Resolution 2021-04, Electing District Officers as Follows; Ms. Tokarz as Chairman, Mr. Chambers as Vice-Chairman, Ms. Carvalho as Secretary, Ms. Ripoll, Ms. Beccia, Ms. Cortese, and Ms. Holeman, as Assistant Secretaries, Ms. Glasgow as Treasurer, and Ms. Lane as Assistant Treasurer.

Ratification of the Brightview Landscape Addendum to Master Agreement

Mr. Chavez stated the Brightview Landscape Addendum to the Master Agreement adds Phases B and C common area to Brightview scope of work for continued landscape maintenance of Cross Creek.

Ms. Ripoll requested a motion from the Board to ratify the Brightview Landscape Addendum to Master Agreement.

On MOTION by Mr. Chambers, seconded by Ms. Cortese, with all in favor, the Board ratified the Brightview Landscape Addendum to Master Agreement.

Ratification of Payment Authorizations 87-93

The Board reviewed Payment Authorizations 87-93. Ms. Ripoll noted these are contractual obligations that have been approved by the Chair and just need to be ratified by the Board.

On MOTION by Ms. Chambers, seconded by Ms. Cortese, with all in favor, the Board ratified Payment Authorizations 87-93.

Review of District Financial Statements

Ms. Ripoll explained that these Financial Statements are through October 31, 2020. There was no action required by the Board.

THIRD ORDER OF BUSINESS	Other Business Staff Reports
District Counsel-	No Report

District Engineer-	N/A
District Manager-	Ms. Ripoll noted the next meeting is scheduled for January 26, 2021 and will be required as part of the Audit process.

FOURTH ORDER OF BUSINESS	Supervisor	Requests	and
Audience Comments

There were no audience comments or Supervisor requests

FIFTH ORDER OF BUSINESS	Adjournment

There was no other business to discuss, Ms. Ripoll requested a motion to adjourn the meeting.

On MOTION by Ms. Cortese, seconded by Ms. Beccia, with all in favor, the Board adjourned the December 22, 2020 Board of Supervisors Meeting for Cross Creek Community Development District at 11:13 a.m.

Secretary/Assistant Secretary	Chairperson/ Vice Chairperson

Cross Creek Community Development District

Consideration of Resolution 2021-05, Adopting a Revised Budget for FY 2020

RESOLUTION 2021-05
THE REVISED ANNUAL APPROPRIATION RESOLUTION OF CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT (THE “DISTRICT”) RELATING TO THE REVISED ANNUAL APPROPRIATIONS AND ADOPTING THE REVISED BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2019, AND ENDING SEPTEMBER 30, 2020
WHEREAS, the Cross Creek Community Development District Board of Supervisors (the “Board”) previously approved and adopted an annual budget for the fiscal year beginning October 1, 2017 and ending September 30, 2019 , pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the Board now desires to revise the annual budget for the fiscal year beginning October 1, 2019 and ending September 30, 2020; and
WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the each 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 Revised Budget, whereby the Revised Budget projects 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 CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT;

Section 1.	Budget
That the Board of Supervisors has reviewed the District Manager’s Revised Budgets, a copy of which is on file with the office of the District Manager and at the District’s Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.
That the District Manager’s Revised Budgets, attached hereto as Exhibit “A,” are 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 2019- 2020.

That the adopted budget shall be maintained in the office of the District Manager and at the District’s Records Office and identified as “The Revised Budget for the Cross Creek Community Development District for the Fiscal Year Beginning October 1, 2019 and Ending September 30, 2020", as adopted by the Board of Supervisors on August 27, 2019.
Section 2.	Appropriations

There is hereby appropriated out of the revenues of the Cross Creek Community Development District, for the fiscal year beginning October 1, 2019, and ending September 30, 2020, the sum of money 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	$	
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:
Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item.

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

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.

The District Manager and Treasurer shall have the power within a given f und to authorize the transfer of any unexpected balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand ($10,000) Dollars or have the effect of causing more than 10% of the total appropriation of a giv en 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 23rd day of February, 2021.

ATTEST:	CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT

Secretary

By:	 Its:	

Cross Creek Community Development District	
FY 2020 Proposed Preliminary O&M Budget	
Exhibit A	

Actual through 09/30/2020

FY2019 Adopted Budget

FY 2020 Adopted
Budget	FY 2020 revised
Budget	Difference	

$	153,299.99	$	186,701.11	$	186,701.00	$	186,701.00	
47,458.20	42,983.89	2,272.00	47,458.00	
40,665.00	-	-	40,665.00	
-	2,850.00	-	-	
$	241,423.19	$	232,535.00	$	188,973.00	$	274,824.00	

Revenues	
Assessments	
Developer Contributions	
Developer Advance	
Other Income & Other Financing Sources	
Net Revenues	

$	-
45,186.00
40,665.00
-

Net Income (Loss)

$	2,475.00

$	2,805.00	$	2,657.00	$	2,475.00	
8,500.00	8,500.00	5,400.00	
30,000.00	30,000.00	30,000.00	
500.00	500.00	-	
-	7,250.00	7,200.00	
5,000.00	4,000.00	4,000.00	
500.00	500.00	25.00	
6,000.00	6,000.00	16,000.00	
5,000.00	5,000.00	5,000.00	
-	750.00	750.00	
6,500.00	6,500.00	4,900.00	
500.00	500.00	-	
-	400.00	-	
50.00	50.00	-	
100.00	100.00	110.00	
25.00	25.00	-	
450.00	450.00	2,025.00	
25.00	25.00	-	
480.00	480.00	510.00	
175.00	175.00	175.00	
-	-	800.00	
-	-	1,625.00	
$	66,610.00	$	73,862.00	$	80,995.00	

General & Administrative Expenses	
Public Officials' Insurance	
Trustee Services	
District Management	
Engineering	
Field Operation Services	
Dissemination Agent	
Property Appraiser	
District Counsel	
Assessment Administration	
Reamortization Schedule	
Audit	
Arbitrage Calculation	
Travel and Per Diem	
Telephone	
Postage & Shipping	
Copies	
Legal Advertising	
Office Supplies	
Web Site Maintenance	
Dues, Licenses, and Fees	
Interest Payments	
Other Financing Uses	
Total General & Administrative Expenses	
Field Expenses	
 Electric		
Propane	
Water	
Dumpster	
Pool Maintenance	
Contingency	
Developer Advance Repayment	
General Liability Insurance	
Property Insurance	
Lake Maintenance	
Landscaping Maintenance & Material	
Landscape Improvements	
 Equipment Repair & Maintenance		
Pest Control	
Total Field Expenses	
Total General, Administrative Expenses & Field Expense	
Total Expenses	

5,387.50
30,000.00
- 7,200.00
4,000.00
18.54
14,541.00
5,000.00
125.00
4,900.00
-

108.74	
-	
2,011.99	
-	
509.99	
175.00	
797.00	
1,618.50	
$	78,868.26	

$	39,623.15		$	20,000.00		$	35,000.00	$	40,000.00	
102.72		100.00		100.00	105.00	
11,915.31		1,200.00		10,000.00	12,500.00	
-		250.00		-	-	
10,443.00		10,000.00		10,000.00	10,500.00	
46,171.42		9,615.00		1,782.00	46,250.00	
40,665.00		-		-	40,665.00	
3,275.00		8,200.00		3,515.00	3,275.00	
5,356.00		-		1,154.00	5,356.00	
11,848.34		11,000.00		11,000.00	11,850.00	
-		78,000.00		-	-	
30,441.80		15,000.00		30,000.00	30,500.00	
28,553.89		12,000.00		12,000.00	28,000.00	
1,080.00		560.00		560.00	1,000.00	
$	229,475.63		$	165,925.00		
$	115,111.00	
$	230,001.00	
$	308,343.89

 $	308,343.89 		$	232,535.00

 $	232,535.00 		
$	188,973.00

$	188,973.00	
$	310,996.00

$	310,996.00	

$	(66,920.70)	$	-	$	-	$	(36,172.00)

$ (182.00)
(3,100.00)
- (500.00)
(50.00)
- (475.00)
10,000.00
-
- (1,600.00)
(500.00)
(400.00)
(50.00)
10.00
(25.00)
1,575.00
(25.00)
30.00
- 800.00
1,625.00

$5,000.00
5.00
2,500.00
- 500.00
44,468.00
40,665.00
(240.00)
4,202.00
850.00
- 500.00
16,000.00
440.00

   

Cross Creek Community Development District

Consideration of Resolution 2021-06, Adopting an Internal Controls Policy Consistent with Section 218.33

RESOLUTION 2021-06
A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN INTERNAL CONTROLS POLICY CONSISTENT WITH SECTION 218.33, FLORIDA STATUTES; PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Cross Creek Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the Manatee, Florida; and

WHEREAS, consistent with Section 218.33, Florida Statutes, the District is statutorily required to establish and maintain internal controls designed to prevent and detect fraud, waste, and abuse as defined in Section 11.45(1), Florida Statutes; promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices; support economical and efficient operations; ensure reliability of financial records and reports; and saf eguard assets; and
WHEREAS, to demonstrate compliance with Section 218.33, Florida Statutes, the District desires to adopt by resolution the Internal Controls Policy attached hereto as Exhibit A.

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

SECTION 1.	The attached Internal Controls Policy attached hereto as Exhibit A is hereby adopted pursuant to this Resolution.

SECTION 2.	If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 3.	This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.
PASSED AND ADOPTED THIS 23rd DAY OF FEBRUARY, 2021.

ATTEST:	CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

EXHIBIT “A”
CROSS CREEK COMMUNITY DEVELOPMENT DISTRICT INTERNAL CONTROLS POLICY

Purpose.
The purpose of this internal controls policy is to establish and maintain internal controls for the Cross Creek Community Development District.

Consistent with Section 218.33(3), Florida Statutes, the internal controls adopted herein are designed to:

Prevent and detect Fraud, Waste, and Abuse (as hereinafter defined).

Promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices.

Support economical and efficient operations.

Ensure reliability of financial records and reports.

Safeguard Assets (as hereinafter defined).

Definitions.

“Abuse” means behavior that is deficient or improper when compared with behavior that a prudent person would consider a reasonable and necessary operational practice given the facts and circumstances. The term includes the misuse of authority or position for personal gain.

“Assets” means District assets such as cash or other financial resources, supplies, inventories, equipment and other fixed assets, real property, intellectual property, or data.
“Auditor” means the independent auditor (and its employees) retained by the District to perform the annual audit required by state law.

“Board” means the Board of Supervisors for the District.

“District Management” means (i) the independent contractor (and its employees) retained by the District to provide professional district management services to the District and (ii) any other independent contractor (and its employees) separately retained by the District to provide amenity management services, provided said services include a responsibility to safeguard and protect Assets.

“Fraud” means obtaining something of value through willful misrepresentation, including, but not limited to, intentional misstatements or intentional omissions of amounts or disclosures in financial statements to deceive users of financial statements,

theft of an entity’s assets, bribery, or the use of one’s position for personal enrichment through the deliberate misuse or misapplication of an organization’s resources.

“Internal Controls” means systems and procedures designed to prevent and detect fraud, waste, and abuse; promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices; support economical and efficient operations; ensure reliability of financial records and reports; and safeguard assets.

“Risk” means anything that could negatively impact the District’s ability to meet its goals and objectives. The term includes strategic, financial, regulatory, reputational, and operational risks.

“Waste” means the act of using or expending resources unreasonably, carelessly, extravagantly, or for no useful purpose.

Control Environment.

Ethical and Honest Behavior.

District Management is responsible for maintaining a work environment that promotes ethical and honest behavior on the part of all employees, contractors, vendors and others.

Managers at all levels must behave ethically and communicate to employees and others that they are expected to behave ethically.

Managers must demonstrate through words and actions that unethical behavior will not be tolerated.

Risk Assessment.

Risk Assessment. District Management is responsible for assessing Risk to the District. District Management’s Risk assessments shall include, but not be limited to:

Identifying potential hazards.

Evaluating the likelihood and extent of harm.

Identifying cost-justified precautions and implementing those precautions.

Control Activities.

Minimum Internal Controls. The District hereby establishes the following minimum Internal Controls to prevent and detect Fraud, Waste, and Abuse:

Preventive controls designed to forestall errors or irregularities and thereby avoid the cost of corrections. Preventive control activities shall include, but not be limited to, the following:

Identifying and segregating incompatible duties and/or implementing mitigating controls.

Performing accounting functions in accordance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) standards.

Requiring proper authorizations to access and/or modify accounting software.

Implementing computerized accounting techniques (e.g. to help identify coding errors, avoid duplicate invoices, etc.).

Maintaining a schedule of the District’s material fixed Assets.

Maintaining physical control over the District’s material and vulnerable Assets (e.g. lock and key, computer passwords, network firewalls, etc.).

Retaining and restricting access to sensitive documents.

Performing regular electronic data backups.

Detective controls designed to measure the effectiveness of preventive controls and to detect errors or irregularities when they occur. Detective control activities shall include, but not be limited to, the following:

Preparing financial reports in accordance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) standards.

Reviewing financial statements and investigating any material variances between budgeted expenses and actual expenses.

Establishing and implementing periodic reconciliations of bank, trust, and petty cash accounts.

Establishing an internal protocol for reporting and investigating known or suspected acts of Fraud, Waste, or Abuse.

Engaging in periodic physical inventory counts and comparisons with inventory records.

Monitoring all ACH (electronic) transactions and the sequencing of checks.

Implementation. District Management shall implement the minimum Internal Controls described herein. District Management may also implement additional Internal Controls that it deems advisable or appropriate for the District. The specific ways District Management implements these minimum Internal Controls shall be consistent with Generally Accepted Accounting Principles (GAAP) and otherwise conform to Governmental Accounting Standards Board (GASB) and American Institute of Certified Public Accountants (AICPA) standards and norms.

Information and Communication.

Information and Communication. District Management shall communicate to its employees (needing to know) information relevant to the Internal Controls, including but not limited to any changes to the Internal Controls and/or changes to laws, rules, contracts, grant agreements, and best practices.

Training. District Management shall regularly train its employees (needing the training) in connection with the Internal Controls described herein and promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices.

Monitoring Activities.

Internal Reviews. District Management shall internally review the District’s Internal Controls at least once per year. In connection with this internal review, District Management shall:

Review its operational processes.

Consider the potential risk of Fraud, Waste, or Abuse inherent in each process.

Identify the controls included in the process, or controls that could be included, that would result in a reduction in the inherent risk.

Assess whether there are Internal Controls that need to be improved or added to the process under consideration.

Implement new controls or improve existing controls that are determined to be the most efficient and effective for decreasing the risk of Fraud, Waste or Abuse.

Train its employees on implemented new controls or improvements to existing controls.

External Audits and Other Reviews. Audits and other reviews may be performed on various components of the District’s Internal Controls by the Auditor consistent with Government Auditing Standards (GAS). Audits may identify material deficiencies in the Internal Controls and make recommendations to improve them. District Management

shall communicate and cooperate with the Board and the Auditor regarding the potential implementation of Auditor recommendations.

Specific Authority: §§ 190.011(5), 218.33(3), Florida Statutes
Effective date: 	, 2021

Cross Creek Community Development District

Ratification of E-Verification Application for the District

Company ID Number: 1631263

THE E-VERIFY MEMORANDUM OF UNDERSTANDING
FOR EMPLOYERS

ARTICLE I PURPOSE AND AUTHORITY
The parties to this agreement are the Department of Homeland Security (DHS) and the
Cross Creek Community Development District (Employer). The purpose of this agreement is to set forth terms and conditions which the Employer will follow while participating in E-Verify.

E-Verify is a program that electronically confirms an employee’s eligibility to work in the United States after completion of Form I-9, Employment Eligibility Verification (Form I-9). This Memorandum of Understanding (MOU) explains certain features of the E-Verify program and describes specific responsibilities of the Employer, the Social Security Administration (SSA), and DHS.
Authority for the E-Verify program is found in Title IV, Subtitle A, of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (IIRIRA), Pub. L. 104-208, 110 Stat. 3009, as amended (8 U.S.C.
§ 1324a note). The Federal Acquisition Regulation (FAR) Subpart 22.18, “Employment Eligibility Verification” and Executive Order 12989, as amended, provide authority for Federal contractors and subcontractors (Federal contractor) to use E-Verify to verify the employment eligibility of certain employees working on Federal contracts.

ARTICLE II RESPONSIBILITIES
RESPONSIBILITIES OF THE EMPLOYER
The Employer agrees to display the following notices supplied by DHS in a prominent place that is clearly visible to prospective employees and all employees who are to be verified through the system:
Notice of E-Verify Participation
Notice of Right to Work
The Employer agrees to provide to the SSA and DHS the names, titles, addresses, and telephone numbers of the Employer representatives to be contacted about E-Verify. The Employer also agrees to keep such information current by providing updated information to SSA and DHS whenever the representatives’ contact information changes.
The Employer agrees to grant E-Verify access only to current employees who need E-Verify access. Employers must promptly terminate an employee’s E-Verify access if the employer is separated from the company or no longer needs access to E-Verify.

Company ID Number: 1631263

The Employer agrees to become familiar with and comply with the most recent version of the E-Verify User Manual.
The Employer agrees that any Employer Representative who will create E-Verify cases will complete the E-Verify Tutorial before that individual creates any cases.
The Employer agrees that all Employer representatives will take the refresher tutorials when prompted by E-Verify in order to continue using E-Verify. Failure to complete a refresher tutorial will prevent the Employer Representative from continued use of E-Verify.
The Employer agrees to comply with current Form I-9 procedures, with two exceptions:

If an employee presents a "List B" identity document, the Employer agrees to only accept "List B" documents that contain a photo. (List B documents identified in 8 C.F.R. § 274a.2(b)(1)(B)) can be presented during the Form I-9 process to establish identity.) If an employee objects to the photo requirement for religious reasons, the Employer should contact E-Verify at
888-464-4218.
If an employee presents a DHS Form I-551 (Permanent Resident Card), Form I-766 (Employment Authorization Document), or U.S. Passport or Passport Card to complete Form I-9, the Employer agrees to make a photocopy of the document and to retain the photocopy with the employee’s Form I-9. The Employer will use the photocopy to verify the photo and to assist DHS with its review of photo mismatches that employees contest. DHS may in the future designate other documents that activate the photo screening tool.
Note: Subject only to the exceptions noted previously in this paragraph, employees still retain the right to present any List A, or List B and List C, document(s) to complete the Form I-9.
The Employer agrees to record the case verification number on the employee's Form I-9 or to print the screen containing the case verification number and attach it to the employee's Form I-9.
The Employer agrees that, although it participates in E-Verify, the Employer has a responsibility to complete, retain, and make available for inspection Forms I-9 that relate to its employees, or from other requirements of applicable regulations or laws, including the obligation to comply with the antidiscrimination requirements of section 274B of the INA with respect to Form I-9 procedures.
The following modified requirements are the only exceptions to an Employer’s obligation to not employ unauthorized workers and comply with the anti-discrimination provision of the INA: (1) List B identity documents must have photos, as described in paragraph 6 above; (2) When an Employer confirms the identity and employment eligibility of newly hired employee using E-Verify procedures, the Employer establishes a rebuttable presumption that it has not violated section 274A(a)(1)(A) of the Immigration and Nationality Act (INA) with respect to the hiring of that employee; (3) If the Employer receives a final nonconfirmation for an employee, but continues to employ that person, the Employer must notify DHS and the Employer is subject to a civil money penalty between $550 and $1,100 for each failure to notify DHS of continued employment following a final nonconfirmation; (4) If the Employer continues to employ an employee after receiving a final nonconfirmation, then the Employer is subject to a rebuttable presumption that it has knowingly

Company ID Number: 1631263

employed an unauthorized alien in violation of section 274A(a)(1)(A); and (5) no E-Verify participant is civilly or criminally liable under any law for any action taken in good faith based on information provided through the E-Verify.
DHS reserves the right to conduct Form I-9 compliance inspections, as well as any other enforcement or compliance activity authorized by law, including site visits, to ensure proper use of E-Verify.
The Employer is strictly prohibited from creating an E-Verify case before the employee has been hired, meaning that a firm offer of employment was extended and accepted and Form I-9 was completed. The Employer agrees to create an E-Verify case for new employees within three Employer business days after each employee has been hired (after both Sections 1 and 2 of Form I-9 have been completed), and to complete as many steps of the E-Verify process as are necessary according to the E-Verify User Manual. If E-Verify is temporarily unavailable, the three-day time period will be extended until it is again operational in order to accommodate the Employer's attempting, in good faith, to make inquiries during the period of unavailability.
The Employer agrees not to use E-Verify for pre-employment screening of job applicants, in support of any unlawful employment practice, or for any other use that this MOU or the E-Verify User Manual does not authorize.
The Employer must use E-Verify for all new employees. The Employer will not verify selectively and will not verify employees hired before the effective date of this MOU. Employers who are Federal contractors may qualify for exceptions to this requirement as described in Article II.B of this MOU.
The Employer agrees to follow appropriate procedures (see Article III below) regarding tentative nonconfirmations. The Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee’s E-Verify case. The Employer agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Employer agrees to provide written referral instructions to employees and instruct affected employees to bring the English copy of the letter to the SSA. The Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending. Further, when employees contest a tentative nonconfirmation based upon a photo mismatch, the Employer must take additional steps (see Article III.B. below) to contact DHS with information necessary to resolve the challenge.
The Employer agrees not to take any adverse action against an employee based upon the employee's perceived employment eligibility status while SSA or DHS is processing the verification request unless the Employer obtains knowledge (as defined in 8 C.F.R. § 274a.1(l)) that the employee is not work authorized. The Employer understands that an initial inability of the SSA or DHS automated verification system to verify work authorization, a tentative nonconfirmation, a case in continuance (indicating the need for additional time for the government to resolve a case), or the finding of a photo mismatch, does not establish, and should not be interpreted as, evidence that the employee is not work authorized. In any of such cases, the employee must be provided a full and fair opportunity to contest the finding, and if he or she does so, the employee may not be terminated or suffer any adverse employment consequences based upon the employee’s perceived employment eligibility status

Company ID Number: 1631263

(including denying, reducing, or extending work hours, delaying or preventing training, requiring an employee to work in poorer conditions, withholding pay, refusing to assign the employee to a Federal contract or other assignment, or otherwise assuming that he or she is unauthorized to work) until and unless secondary verification by SSA or DHS has been completed and a final nonconfirmation has been issued. If the employee does not choose to contest a tentative nonconfirmation or a photo mismatch or if a secondary verification is completed and a final nonconfirmation is issued, then the Employer can find the employee is not work authorized and terminate the employee’s employment. Employers or employees with questions about a final nonconfirmation may call E-Verify at 1-888-464- 4218 (customer service) or 1-888-897-7781 (worker hotline).
The Employer agrees to comply with Title VII of the Civil Rights Act of 1964 and section 274B of the INA as applicable by not discriminating unlawfully against any individual in hiring, firing, employment eligibility verification, or recruitment or referral practices because of his or her national origin or citizenship status, or by committing discriminatory documentary practices. The Employer understands that such illegal practices can include selective verification or use of E-Verify except as provided in part D below, or discharging or refusing to hire employees because they appear or sound “foreign” or have received tentative nonconfirmations. The Employer further understands that any violation of the immigration-related unfair employment practices provisions in section 274B of the INA could subject the Employer to civil penalties, back pay awards, and other sanctions, and violations of Title VII could subject the Employer to back pay awards, compensatory and punitive damages. Violations of either section 274B of the INA or Title VII may also lead to the termination of its participation in E-Verify. If the Employer has any questions relating to the anti-discrimination provision, it should contact OSC at 1-800-255-8155 or 1-800-237-2515 (TDD).
The Employer agrees that it will use the information it receives from E-Verify only to confirm the employment eligibility of employees as authorized by this MOU. The Employer agrees that it will safeguard this information, and means of access to it (such as PINS and passwords), to ensure that it is not used for any other purpose and as necessary to protect its confidentiality, including ensuring that it is not disseminated to any person other than employees of the Employer who are authorized to perform the Employer's responsibilities under this MOU, except for such dissemination as may be authorized in advance by SSA or DHS for legitimate purposes.
The Employer agrees to notify DHS immediately in the event of a breach of personal information. Breaches are defined as loss of control or unauthorized access to E-Verify personal data. All suspected or confirmed breaches should be reported by calling 1-888-464-4218 or via email at
E-Verify@dhs.gov. Please use “Privacy Incident – Password” in the subject line of your email when sending a breach report to E-Verify.
The Employer acknowledges that the information it receives from SSA is governed by the Privacy Act (5 U.S.C. § 552a(i)(1) and (3)) and the Social Security Act (42 U.S.C. 1306(a)). Any person who obtains this information under false pretenses or uses it for any purpose other than as provided for in this MOU may be subject to criminal penalties.
The Employer agrees to cooperate with DHS and SSA in their compliance monitoring and evaluation of E-Verify, which includes permitting DHS, SSA, their contractors and other agents, upon

Company ID Number: 1631263

reasonable notice, to review Forms I-9 and other employment records and to interview it and its employees regarding the Employer’s use of E-Verify, and to respond in a prompt and accurate manner to DHS requests for information relating to their participation in E-Verify.
The Employer shall not make any false or unauthorized claims or references about its participation in E-Verify on its website, in advertising materials, or other media. The Employer shall not describe its services as federally-approved, federally-certified, or federally-recognized, or use language with a similar intent on its website or other materials provided to the public. Entering into this MOU does not mean that E-Verify endorses or authorizes your E-Verify services and any claim to that effect is false.
The Employer shall not state in its website or other public documents that any language used therein has been provided or approved by DHS, USCIS or the Verification Division, without first obtaining the prior written consent of DHS.
The Employer agrees that E-Verify trademarks and logos may be used only under license by DHS/USCIS (see M-795 (Web)) and, other than pursuant to the specific terms of such license, may not be used in any manner that might imply that the Employer’s services, products, websites, or publications are sponsored by, endorsed by, licensed by, or affiliated with DHS, USCIS, or E-Verify.
The Employer understands that if it uses E-Verify procedures for any purpose other than as authorized by this MOU, the Employer may be subject to appropriate legal action and termination of its participation in E-Verify according to this MOU.
RESPONSIBILITIES OF FEDERAL CONTRACTORS
If the Employer is a Federal contractor with the FAR E-Verify clause subject to the employment verification terms in Subpart 22.18 of the FAR, it will become familiar with and comply with the most current version of the E-Verify User Manual for Federal Contractors as well as the E-Verify Supplemental Guide for Federal Contractors.
In addition to the responsibilities of every employer outlined in this MOU, the Employer understands that if it is a Federal contractor subject to the employment verification terms in Subpart 22.18 of the FAR it must verify the employment eligibility of any “employee assigned to the contract” (as defined in FAR 22.1801). Once an employee has been verified through E-Verify by the Employer, the Employer may not create a second case for the employee through E-Verify.
An Employer that is not enrolled in E-Verify as a Federal contractor at the time of a contract award must enroll as a Federal contractor in the E-Verify program within 30 calendar days of contract award and, within 90 days of enrollment, begin to verify employment eligibility of new hires using E-Verify. The Employer must verify those employees who are working in the United States, whether or not they are assigned to the contract. Once the Employer begins verifying new hires, such verification of new hires must be initiated within three business days after the hire date. Once enrolled in E-Verify as a Federal contractor, the Employer must begin verification of employees assigned to the contract within 90 calendar days after the date of enrollment or within 30 days of an employee’s assignment to the contract, whichever date is later.

Company ID Number: 1631263

Employers enrolled in E-Verify as a Federal contractor for 90 days or more at the time of a contract award must use E-Verify to begin verification of employment eligibility for new hires of the Employer who are working in the United States, whether or not assigned to the contract, within three business days after the date of hire. If the Employer is enrolled in E-Verify as a Federal contractor for 90 calendar days or less at the time of contract award, the Employer must, within 90 days of enrollment, begin to use E-Verify to initiate verification of new hires of the contractor who are working in the United States, whether or not assigned to the contract. Such verification of new hires must be initiated within three business days after the date of hire. An Employer enrolled as a Federal contractor in E-Verify must begin verification of each employee assigned to the contract within 90 calendar days after date of contract award or within 30 days after assignment to the contract, whichever is later.
Federal contractors that are institutions of higher education (as defined at 20 U.S.C. 1001(a)), state or local governments, governments of Federally recognized Indian tribes, or sureties performing under a takeover agreement entered into with a Federal agency under a performance bond may choose to only verify new and existing employees assigned to the Federal contract. Such Federal contractors may, however, elect to verify all new hires, and/or all existing employees hired after November 6, 1986. Employers in this category must begin verification of employees assigned to the contract within 90 calendar days after the date of enrollment or within 30 days of an employee’s assignment to the contract, whichever date is later.
Upon enrollment, Employers who are Federal contractors may elect to verify employment eligibility of all existing employees working in the United States who were hired after November 6, 1986, instead of verifying only those employees assigned to a covered Federal contract. After enrollment, Employers must elect to verify existing staff following DHS procedures and begin
E-Verify verification of all existing employees within 180 days after the election.
The Employer may use a previously completed Form I-9 as the basis for creating an E-Verify case for an employee assigned to a contract as long as:
That Form I-9 is complete (including the SSN) and complies with Article II.A.6,
The employee’s work authorization has not expired, and
The Employer has reviewed the Form I-9 information either in person or in communications with the employee to ensure that the employee’s Section 1, Form I-9 attestation has not changed (including, but not limited to, a lawful permanent resident alien having become a naturalized U.S. citizen).
The Employer shall complete a new Form I-9 consistent with Article II.A.6 or update the previous Form I-9 to provide the necessary information if:
The Employer cannot determine that Form I-9 complies with Article II.A.6,
The employee’s basis for work authorization as attested in Section 1 has expired or changed, or
The Form I-9 contains no SSN or is otherwise incomplete.
Note: If Section 1 of Form I-9 is otherwise valid and up-to-date and the form otherwise complies with

Company ID Number: 1631263

Article II.C.5, but reflects documentation (such as a U.S. passport or Form I-551) that expired after completing Form I-9, the Employer shall not require the production of additional documentation, or use the photo screening tool described in Article II.A.5, subject to any additional or superseding instructions that may be provided on this subject in the E-Verify User Manual.
The Employer agrees not to require a second verification using E-Verify of any assigned employee who has previously been verified as a newly hired employee under this MOU or to authorize verification of any existing employee by any Employer that is not a Federal contractor based on this Article.
The Employer understands that if it is a Federal contractor, its compliance with this MOU is a performance requirement under the terms of the Federal contract or subcontract, and the Employer consents to the release of information relating to compliance with its verification responsibilities under this MOU to contracting officers or other officials authorized to review the Employer’s compliance with Federal contracting requirements.
RESPONSIBILITIES OF SSA
SSA agrees to allow DHS to compare data provided by the Employer against SSA’s database. SSA sends DHS confirmation that the data sent either matches or does not match the information in SSA’s database.
SSA agrees to safeguard the information the Employer provides through E-Verify procedures. SSA also agrees to limit access to such information, as is appropriate by law, to individuals responsible for the verification of Social Security numbers or responsible for evaluation of E-Verify or such other persons or entities who may be authorized by SSA as governed by the Privacy Act (5 U.S.C. § 552a), the Social Security Act (42 U.S.C. 1306(a)), and SSA regulations (20 CFR Part 401).
SSA agrees to provide case results from its database within three Federal Government work days of the initial inquiry. E-Verify provides the information to the Employer.
SSA agrees to update SSA records as necessary if the employee who contests the SSA tentative nonconfirmation visits an SSA field office and provides the required evidence. If the employee visits an SSA field office within the eight Federal Government work days from the date of referral to SSA, SSA agrees to update SSA records, if appropriate, within the eight-day period unless SSA determines that more than eight days may be necessary. In such cases, SSA will provide additional instructions to the employee. If the employee does not visit SSA in the time allowed, E-Verify may provide a final nonconfirmation to the employer.
Note: If an Employer experiences technical problems, or has a policy question, the employer should contact E-Verify at 1-888-464-4218.
RESPONSIBILITIES OF DHS
DHS agrees to provide the Employer with selected data from DHS databases to enable the Employer to conduct, to the extent authorized by this MOU:
Automated verification checks on alien employees by electronic means, and

Company ID Number: 1631263

Photo verification checks (when available) on employees.
DHS agrees to assist the Employer with operational problems associated with the Employer's participation in E-Verify. DHS agrees to provide the Employer names, titles, addresses, and telephone numbers of DHS representatives to be contacted during the E-Verify process.
DHS agrees to provide to the Employer with access to E-Verify training materials as well as an
E-Verify User Manual that contain instructions on E-Verify policies, procedures, and requirements for both SSA and DHS, including restrictions on the use of E-Verify.
DHS agrees to train Employers on all important changes made to E-Verify through the use of mandatory refresher tutorials and updates to the E-Verify User Manual. Even without changes to E-Verify, DHS reserves the right to require employers to take mandatory refresher tutorials.
DHS agrees to provide to the Employer a notice, which indicates the Employer's participation in
E-Verify. DHS also agrees to provide to the Employer anti-discrimination notices issued by the Office of Special Counsel for Immigration-Related Unfair Employment Practices (OSC), Civil Rights Division,
U.S. Department of Justice.

DHS agrees to issue each of the Employer’s E-Verify users a unique user identification number and password that permits them to log in to E-Verify.
DHS agrees to safeguard the information the Employer provides, and to limit access to such information to individuals responsible for the verification process, for evaluation of E-Verify, or to such other persons or entities as may be authorized by applicable law. Information will be used only to verify the accuracy of Social Security numbers and employment eligibility, to enforce the INA and Federal criminal laws, and to administer Federal contracting requirements.
DHS agrees to provide a means of automated verification that provides (in conjunction with SSA verification procedures) confirmation or tentative nonconfirmation of employees' employment eligibility within three Federal Government work days of the initial inquiry.
DHS agrees to provide a means of secondary verification (including updating DHS records) for employees who contest DHS tentative nonconfirmations and photo mismatch tentative nonconfirmations. This provides final confirmation or nonconfirmation of the employees' employment eligibility within 10 Federal Government work days of the date of referral to DHS, unless DHS determines that more than 10 days may be necessary. In such cases, DHS will provide additional verification instructions.
ARTICLE III
REFERRAL OF INDIVIDUALS TO SSA AND DHS
REFERRAL TO SSA
If the Employer receives a tentative nonconfirmation issued by SSA, the Employer must print the notice as directed by E-Verify. The Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee’s E-Verify

Company ID Number: 1631263

case. The Employer also agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Employer agrees to provide written referral instructions to employees and instruct affected employees to bring the English copy of the letter to the SSA. The Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending.
The Employer agrees to obtain the employee’s response about whether he or she will contest the tentative nonconfirmation as soon as possible after the Employer receives the tentative nonconfirmation. Only the employee may determine whether he or she will contest the tentative nonconfirmation.
After a tentative nonconfirmation, the Employer will refer employees to SSA field offices only as directed by E-Verify. The Employer must record the case verification number, review the employee information submitted to E-Verify to identify any errors, and find out whether the employee contests the tentative nonconfirmation. The Employer will transmit the Social Security number, or any other corrected employee information that SSA requests, to SSA for verification again if this review indicates a need to do so.
The Employer will instruct the employee to visit an SSA office within eight Federal Government work days. SSA will electronically transmit the result of the referral to the Employer within 10 Federal Government work days of the referral unless it determines that more than 10 days is necessary.
While waiting for case results, the Employer agrees to check the E-Verify system regularly for case updates.
The Employer agrees not to ask the employee to obtain a printout from the Social Security Administration number database (the Numident) or other written verification of the SSN from the SSA.
REFERRAL TO DHS
If the Employer receives a tentative nonconfirmation issued by DHS, the Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee’s E-Verify case. The Employer also agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending.
The Employer agrees to obtain the employee’s response about whether he or she will contest the tentative nonconfirmation as soon as possible after the Employer receives the tentative nonconfirmation. Only the employee may determine whether he or she will contest the tentative nonconfirmation.
The Employer agrees to refer individuals to DHS only when the employee chooses to contest a tentative nonconfirmation.
If the employee contests a tentative nonconfirmation issued by DHS, the Employer will instruct the

Company ID Number: 1631263

employee to contact DHS through its toll-free hotline (as found on the referral letter) within eight Federal Government work days.
If the Employer finds a photo mismatch, the Employer must provide the photo mismatch tentative nonconfirmation notice and follow the instructions outlined in paragraph 1 of this section for tentative nonconfirmations, generally.
The Employer agrees that if an employee contests a tentative nonconfirmation based upon a photo mismatch, the Employer will send a copy of the employee’s Form I-551, Form I-766, U.S. Passport, or passport card to DHS for review by:
Scanning and uploading the document, or
Sending a photocopy of the document by express mail (furnished and paid for by the employer).
The Employer understands that if it cannot determine whether there is a photo match/mismatch, the Employer must forward the employee’s documentation to DHS as described in the preceding paragraph. The Employer agrees to resolve the case as specified by the DHS representative who will determine the photo match or mismatch.
DHS will electronically transmit the result of the referral to the Employer within 10 Federal Government work days of the referral unless it determines that more than 10 days is necessary.
While waiting for case results, the Employer agrees to check the E-Verify system regularly for case updates.
ARTICLE IV SERVICE PROVISIONS
A. NO SERVICE FEES
SSA and DHS will not charge the Employer for verification services performed under this MOU. The Employer is responsible for providing equipment needed to make inquiries. To access E-Verify, an Employer will need a personal computer with Internet access.
ARTICLE V MODIFICATION AND TERMINATION
MODIFICATION
This MOU is effective upon the signature of all parties and shall continue in effect for as long as the SSA and DHS operates the E-Verify program unless modified in writing by the mutual consent of all parties.
Any and all E-Verify system enhancements by DHS or SSA, including but not limited to E-Verify checking against additional data sources and instituting new verification policies or procedures, will be covered under this MOU and will not cause the need for a supplemental MOU that outlines these changes.

Company ID Number: 1631263

TERMINATION
The Employer may terminate this MOU and its participation in E-Verify at any time upon 30 days prior written notice to the other parties.
Notwithstanding Article V, part A of this MOU, DHS may terminate this MOU, and thereby the Employer’s participation in E-Verify, with or without notice at any time if deemed necessary because of the requirements of law or policy, or upon a determination by SSA or DHS that there has been a breach of system integrity or security by the Employer, or a failure on the part of the Employer to comply with established E-Verify procedures and/or legal requirements. The Employer understands that if it is a Federal contractor, termination of this MOU by any party for any reason may negatively affect the performance of its contractual responsibilities. Similarly, the Employer understands that if it is in a state where E-Verify is mandatory, termination of this by any party MOU may negatively affect the Employer’s business.
An Employer that is a Federal contractor may terminate this MOU when the Federal contract that requires its participation in E-Verify is terminated or completed. In such cases, the Federal contractor must provide written notice to DHS. If an Employer that is a Federal contractor fails to provide such notice, then that Employer will remain an E-Verify participant, will remain bound by the terms of this MOU that apply to non-Federal contractor participants, and will be required to use the E-Verify procedures to verify the employment eligibility of all newly hired employees.
The Employer agrees that E-Verify is not liable for any losses, financial or otherwise, if the Employer is terminated from E-Verify.
ARTICLE VI PARTIES
Some or all SSA and DHS responsibilities under this MOU may be performed by contractor(s), and SSA and DHS may adjust verification responsibilities between each other as necessary. By separate agreement with DHS, SSA has agreed to perform its responsibilities as described in this MOU.
Nothing in this MOU is intended, or should be construed, to create any right or benefit, substantive or procedural, enforceable at law by any third party against the United States, its agencies, officers, or employees, or against the Employer, its agents, officers, or employees.
The Employer may not assign, directly or indirectly, whether by operation of law, change of control or merger, all or any part of its rights or obligations under this MOU without the prior written consent of DHS, which consent shall not be unreasonably withheld or delayed. Any attempt to sublicense, assign, or transfer any of the rights, duties, or obligations herein is void.
Each party shall be solely responsible for defending any claim or action against it arising out of or related to E-Verify or this MOU, whether civil or criminal, and for any liability wherefrom, including (but not limited to) any dispute between the Employer and any other person or entity regarding the applicability of Section 403(d) of IIRIRA to any action taken or allegedly taken by the Employer.
The Employer understands that its participation in E-Verify is not confidential information and may be disclosed as authorized or required by law and DHS or SSA policy, including but not limited to,

Company ID Number: 1631263

Congressional oversight, E-Verify publicity and media inquiries, determinations of compliance with Federal contractual requirements, and responses to inquiries under the Freedom of Information Act (FOIA).
The individuals whose signatures appear below represent that they are authorized to enter into this MOU on behalf of the Employer and DHS respectively. The Employer understands that any inaccurate statement, representation, data or other information provided to DHS may subject the Employer, its subcontractors, its employees, or its representatives to: (1) prosecution for false statements pursuant to 18 U.S.C. 1001 and/or; (2) immediate termination of its MOU and/or; (3) possible debarment or suspension.
The foregoing constitutes the full agreement on this subject between DHS and the Employer.
To be accepted as an E-Verify participant, you should only sign the Employer’s Section of the signature page. If you have any questions, contact E-Verify at 1-888-464-4218.

Company ID Number: 1631263

Approved by:

Employer
Cross Creek Community Development District	
Name (Please Type or Print)
Vivian Carvalho	Title	
Signature
Electronically Signed	Date
01/20/2021	
Department of Homeland Security – Verification Division	
Name (Please Type or Print)
USCIS Verification Division	Title	
Signature
Electronically Signed	Date
01/20/2021	

Company ID Number: 1631263

Information Required for the E-Verify Program
Information relating to your Company:	

Company Name	Cross Creek Community Development District	

Company Facility Address	12051 CORPORATE BLVD
ORLANDO, FL 32817	

Company Alternate Address		
County or Parish	ORANGE	
Employer Identification Number	204736635	
North American Industry Classification Systems Code	925	

Parent Company		
Number of Employees	1 to 4	
Number of Sites Verified for	1	

Company ID Number: 1631263

Are you verifying for more than 1 site? If yes, please provide the number of sites verified for in each State:

FLORIDA	1 site(s)

Company ID Number: 1631263

Information relating to the Program Administrator(s) for your Company on policy questions or operational problems:
Name	Vivian Carvalho Phone Number	(407) 723 - 5900
Fax Number	(407) 723 - 5901 Email Address	carvalhov@pfm.com

Company ID Number: 1631263

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Cross Creek Community Development District

Ratification of Preferred Sign Services, LLC Invoice

Preferred Sign Services, LLC
5520 Juel Gill Rd Myakka City, FL 34251 (941) 232-0657
PreferredSignServices@gmail.com
INVOICE
BILL TO
Cross Creek Community Development District

INVOICE # 1746
DATE 02/02/2021
DUE DATE 03/04/2021
TERMS Net 30

ACTIVITY	QTY	RATE	AMOUNT	
Sign Installation
Install "No Outlet" sign using 12' c- channel post and hardware	1	100.00	100.00	

Cross Creek	BALANCE DUE	$100.00

Cross Creek Community Development District

Ratification of Payment Authorizations 94-96

CROSS CREEK
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 094		
12/11/2020		

Item	Vendor	
Invoice	FY21
General	
No.	Number	Fund	

1	Foremost Fence			
Replace broken post & reconcrete Post	11731	

$	312."44-	
2	Suburban Propane			
Late Charge  JJ.P	$	�

3	Synovus Bank
Interest PmU Synovus Loan	Interest 12.15.20	$

$

TOTAL

ECEij\J£. ru.
OE.C l 5 202u	.

136.67/

�
ijY:=�

CROSS CREEK
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 095
12/21/2020

Item No.

Vendor	Invoice
Number

FY21
General Fund

Foremost Fence
Remove & Replace Fence Deposit

$	882.50✓

JMS Cleaning
Janitorial Services Dec. 2020

1525ABCD

$	497.25 ✓

Owens Electric Inc. Electrical Repairs Electrical Repairs

Peace River Electric (Paid Online) Account#158231001 Svcs 11/09/20-12/09/20 Account#158231002 Svcs 11/09/20-12/09/20 Account#158231008 Svcs 11/09/20-12/09/20

20202906	$

20203016	$

$	80.09✓
$	55.21 v
$	39.74 ./

5	PFM Group Consulting LLC
District Management Fee: Dec. 2020	DM-12-2020-0013	$	2,500.00/	
6	Southwest Maintenance Services, Inc.
Wasp Spray on Playground area	
983	
$	
	Repair Loose shower	11526	$	
	Repair Dog park bench	12320	$	

7	The Residences at Cross Creek HOA, Inc
Field Operation Dec. 2020 Reimbursement for Brightview Landscapes Reimbursement for Envere Reimbursement for JMS Cleaning

fl(�
<:)./

CCH- 12/2020

600.00 v

'::-%e,

24,274.00 ✓
1,854.00
1	98.50

TOTAL

(1,\1.,ii\P--=,,,....,....,..-��...,,.	,,..,'"'=""=-,-,,-­

CROSS CREEK
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization No. 096
12/30/2020
FY21
Item	Vendor	Invoice	General
No.	Number	Fund

Impact Pest Elimination		
Check Rodent Stations	898801	$	80.00v	
PFM Group Consulting LLC
FedEx/Postage: Nov. 2020	
OE-EXP-12-14	
$	3.50 /	

1

2

J	f

"' -	,,--,.;,r- :l ,	J:.�

Ll

t:: IL;	-	".i :..-

$	83.50

/;{'Pf4'vfr>

,	JAN	4
UY

�-1

C(l,

Board Member

	TOTAL		; f O (,{ 21

Cross Creek Community Development District

Review of District Financial Statements

Cross Creek CDD	
Statement of Activities	
As of 1/31/2021	

$289,155.24	
2,801.00	
(5,000.00)	
46,171.53	
142,500.00	
3,206,144.11	
4,999.52	
0.48	
$3,686,771.88	

Revenues

General Fund	Debt Service Fund	Capital Projects
Fund

Long Term Debt	Total

$289,155.24	
2,801.00	
(5,000.00)	

$46,171.53	
142,500.00	
3,206,144.11	
4,999.52	

On-Roll Assessments	
Other Income & Other Financing Sources	
Inter-Fund Transfers In	
On-Roll Assessments	
Other Assessments	
Developer Contributions	
Inter-Fund Group Transfers In	
Inter-Fund Transfers In	
Total Revenues	

$286,956.24

$0.48

$3,399,815.16	$0.48	$0.00

$5,000.00	
3,295,000.00	
210,606.25	
$3,510,606.25	

$2,599.00	
1,346.86	
10,000.00	
2,400.00	
1,000.00	
12,576.00	
5,000.00	
3,125.25	
46.46	
736.57	
1,304.92	
182.10	
160.00	
194.15	
555.78	
2,472.00	
10,556.67	
1.54	
2,192.76	
2,510.00	
3,639.00	
5,893.00	
2,840.00	
42,104.61	
440.00	
1,224.42	
523.30	
5,000.00	
3,295,000.00	
210,606.25	
$3,626,230.64	

Public Officials' Insurance	
Trustee Services	
District Management	
Field Management	
Dissemination Agent	
District Counsel	
Assessment Administration	
Janitorial Service	
Postage & Shipping	
Legal Advertising	
Contingency	
Office Supplies	
Web Site Maintenance	
Dues, Licenses, and Fees	
Interest Payments	
Security	
Electric	
Gas	
Water	
Pool Maintenance	
General Liability Insurance	
Property & Casualty	
Lake Maintenance	
Landscaping Maintenance & Material	
Landscape Improvements	
Equipment Repair & Maintenance	
Pest Control	
Trustee Counsel	
Principal Payment	
Interest Payments	
Total Expenses	

Expenses

$2,599.00	
1,346.86	
10,000.00	
2,400.00	
1,000.00	
12,576.00	
5,000.00	
3,125.25	
46.46	
736.57	
1,304.92	
182.10	
160.00	
194.15	
555.78	
2,472.00	
10,556.67	
1.54	
2,192.76	
2,510.00	
3,639.00	
5,893.00	
2,840.00	
42,104.61	
440.00	
1,224.42	
523.30	

$115,624.39	$0.00	$0.00

Cross Creek CDD	
Statement of Activities	
As of 1/31/2021	

General Fund	Debt Service Fund	Capital Projects	Long Term Debt	Total	
		Fund			
Other Revenues (Expenses) & Gains (Losses)

$9.53	
0.04	

Interest Income	
Net Increase (Decrease) in FV of Inv	
Interest Income	
Total Other Revenues (Expenses) & Gains (Losses)	

$0.00

Change In Net Assets	$171,331.85

Net Assets At Beginning Of Year	($64,295.30)

Net Assets At End Of Year	$107,036.55

$0.03

$9.57	$0.03	$0.00

$9.53	
0.04	
0.03	
$9.60	

($110,781.52)	$0.51	$0.00	$60,550.84

$636,874.30	$893.91	$0.00	$573,472.91

$526,092.78	$894.42	$0.00	$634,023.75

Cross Creek CDD	
Statement of Financial Position	
As of 1/31/2021	

General Fund

Debt Service Fund	Capital Projects
Fund

Long Term Debt

Total

Assets

Current Assets
General Checking Account Escrow Account Assessments Receivable Due From Other Funds
Debt Service Reserve 2007A Bond Debt Service Reserve 2007B Bond Debt Service Reserve 2016AB Bond Revenue 2007AB Bond
Revenue 2016AB Bond Interest 2016AB Bond Prepayment 2016A Bond Sinking Fund 2016A Bond
Acquisition/Construction 2007AB Bond Deferred Cost 2007AB Bond
Total Current Assets

$182,770.05	
40,000.00	
53,273.08	

$40,000.00	
14,200.12	
9,500.08	
211,348.50	
27,807.45	
36,996.33	
2,240.10	
184,000.18	
0.02	

	
$276,043.13	$526,092.78

$182,770.05	
40,000.00	
53,273.08	
40,000.00	
14,200.12	
9,500.08	
211,348.50	
27,807.45	
36,996.33	
2,240.10	
184,000.18	
0.02	
240.09	
654.33	
$803,030.33	

$0.00

		 

$240.09	
654.33	
$894.42	

$486,092.78	$486,092.78	
3,063,907.22	3,063,907.22	
$3,550,000.00	$3,550,000.00	

Investments	
Amount Available in Debt Service Funds	
Amount To Be Provided	
Total Investments	

$0.00	$0.00

Total Assets	$276,043.13	$526,092.78	$894.42	$3,550,000.00	$4,353,030.33

Current Liabilities		
Accounts Payable	$34,733.50	
Due To Other Funds	40,000.00	
Deferred Revenue	53,273.08	
Total Current Liabilities	$128,006.58	

$34,733.50	
40,000.00	
53,273.08	
$128,006.58	

Liabilities and Net Assets

$0.00	$0.00	$0.00

Cross Creek CDD	
Statement of Financial Position	
As of 1/31/2021	

General Fund

Long Term Liabilities		
Notes and Loans Payable - Long-Term	$41,000.00	
Revenue Bonds Payable - Long-Term		
Total Long Term Liabilities	$41,000.00	

Debt Service Fund	Capital Projects
Fund

$0.00	$0.00

Long Term Debt

$3,550,000.00	
$3,550,000.00	

Total

(3,317,408.00)	
(1,905,054.09)	
0.51	

1,905,948.00	
$894.42	

1,905,948.00	
$0.00	$634,023.75	

Net Assets - General Government	
Net Assets, Unrestricted	
Current Year Net Assets, Unrestricted	

Net Assets - General Government	
Total Net Assets	

			 

$41,000.00	
3,550,000.00	
$3,591,000.00	

Total Liabilities	$169,006.58	$0.00	$0.00	$3,550,000.00	$3,719,006.58

Net Assets		
Net Assets, Unrestricted	($84,936.70)	
Current Year Net Assets, Unrestricted	(5,000.00)	

($84,936.70)	
(5,000.00)	

Net Assets - General Government	20,641.40	
Current Year Net Assets - General Government	176,331.85	

20,641.40	
176,331.85	

Fund Balance - Unreserved	
Net Assets, Unrestricted	
Current Year Net Assets, Unrestricted	

($1,185,850.00)	
5,140,132.30	
(110,781.52)	

(1,185,850.00)	
5,140,132.30	
(110,781.52)	

(3,317,408.00)

($1,905,054.09)	
0.51	

$107,036.55	$526,092.78

Total Liabilities and Net Assets	$276,043.13	$526,092.78	$894.42	$3,550,000.00	$4,353,030.33

Cross Creek CDD	
Budget to Actual	
For the Month Ending 1/31/21	

Year To Date	
Actual	Budget	Variance	FY 2021 Adopted Budget	

Revenues	
On-Roll Assessments	
Other Income and Financing Souces	
Net Revenues	

$	289,155.24	$	115,926.33	
2,801.00	-	
$	291,956.24	$	115,926.33	

$	173,228.91	$	347,779.00	
2,801.00	-	
$	176,029.91	$	347,779.00	

$	2,599.00	$	907.67	
1,346.86	2,833.33	
10,000.00	10,000.00	
2,400.00	2,416.67	
-	166.67	
1,000.00	1,333.33	
-	166.67	
12,576.00	2,666.67	
5,000.00	1,666.67	
-	250.00	
-	2,166.67	
-	166.67	
-	133.33	
-	16.67	
46.46	33.33	
-	8.33	
736.57	150.00	
182.10	8.33	
160.00	160.00	
194.15	58.33	
555.78	400.00	
-	6,833.33	
$	36,796.92	$	32,542.67	

$	1,691.33	$	2,723.00	
(1,486.47)	8,500.00	
-	30,000.00	
(16.67)	7,250.00	
(166.67)	500.00	
(333.33)	4,000.00	
(166.67)	500.00	
9,909.33	8,000.00	
3,333.33	5,000.00	
(250.00)	750.00	
(2,166.67)	6,500.00	
(166.67)	500.00	
(133.33)	400.00	
(16.67)	50.00	
13.13	100.00	
(8.33)	25.00	
586.57	450.00	
173.77	25.00	
-	480.00	
135.82	175.00	
155.78	1,200.00	
(6,833.33)	20,500.00	
$	4,254.25	$	97,628.00	

$	1,304.92	$	666.67	
10,556.67	13,333.33	
1.54	33.33	
2,192.76	4,000.00	
2,510.00	3,333.33	
3,639.00	1,201.00	
5,893.00	1,964.00	
3,125.25	2,000.00	
2,472.00	2,568.00	
2,840.00	4,284.00	
42,104.61	35,666.67	
440.00	10,000.00	
1,224.42	4,000.00	
523.30	333.33	
$	78,827.47	$	83,383.67	
$	115,624.39	$	115,926.33	

$	638.25	$	2,000.00	
(2,776.66)	40,000.00	
(31.79)	100.00	
(1,807.24)	12,000.00	
(823.33)	10,000.00	
2,438.00	3,603.00	
3,929.00	5,892.00	
1,125.25	6,000.00	
(96.00)	7,704.00	
(1,444.00)	12,852.00	
6,437.94	107,000.00	
(9,560.00)	30,000.00	
(2,775.58)	12,000.00	
189.97	1,000.00	
$	(4,556.20)	$	250,151.00	
$	(301.94)	$	347,779.00	

General & Administrative Expenses	
Public Officials' Insurance	
Trustee Services	
District Management	
Field Management	
Engineering	
Dissemination Agent	
Property Appraiser	
District Counsel	
Assessment Administration	
Reamortization Schedule	
Audit	
Arbitrage Calculation	
Travel and Per Diem	
Telephone	
Postage & Shipping	
Copies	
Legal Advertising	
Office Supplies	
Web Site Maintenance	
Dues, Licenses, and Fees	
Interest Payments	
Principal Payment	
Total General & Administrative Expenses	
Field Expenses	
Contingency	
Electric	
Gas	
Water	
Pool Maintenance	
General Liability Insurance	
Property & Casualty	
Janitorial/Cleaning	
Camera/Monitoring	
Lake Maintenance	
Landscape Maintenance	
Landscape Improvements	
Equipment Repair & Maintenance	
Pest Control	
Total Field Expenses	
Total General, Administrative Expenses & Field Expense	
Total Expenses	

$	115,624.39	$	115,926.33	$	(301.94)	$	347,779.00

Net Income (Loss)	$	176,331.85	$	-	$	176,331.85	$	-

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