Grove Resort Community Development District
12051 Corporate Boulevard, Orlando, FL 32817; 407.723.5900
www.groveresortcdd.com

The following is the proposed agenda for the Board of Supervisors and Auditor Selection Committee meetings of the Grove Resort Community Development District (“District”), scheduled to be held on Tuesday, August 18, 2020 at 10:00 a.m. via conference call due to the COVID- 19 Executive Order 20-193 extending Executive Orders 20-52, 20-69, 20-112, 20-150, 20-179. Attached to this Agenda is a copy of the Executive Order 20-193. The attendance of three Board Members is required to constitute a quorum.
To attend the meeting, please use the below conference call information: Phone:	1-844-621-3956
Access Code:	790 393 986 #

AUDITOR SELECTION COMMITTEE MEETING AGENDA

Roll Call to Confirm a Quorum
Public Comment Period [limited to items on the agenda]
Review of Auditing Services Proposals
Berger, Toombs, Elam, Gaines & Frank
Carr, Riggs & Ingram
Grau & Associates
Ranking of Auditing Services Proposals
Public Comment Period
Adjournment

PROPOSED BOARD OF SUPERVISORS’ MEETING AGENDA

Administrative Matters
Roll Call to Confirm Quorum
Public Comment Period [limited to items on the agenda]
Consideration of Minutes of the June 9, 2020 Board of Supervisors Meetings Business Matters
Public Hearing on the Adoption of the District’s Fiscal Year 2020-2021 Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2020-10, Adopting a Fiscal Year 2020- 2021 Budget and Appropriating Funds
Partial Budget Funding Agreement by and Between Grove Resort CDD and Grove Resort and Spa, LLC.
Public Hearing on the Imposition of Special Assessments

Public Comments and Testimony
Board Comments
A. Consideration of Resolution 2020-11, Imposing Special Assessments, Adopting an Assessment Roll for Fiscal Year 2020- 2021 and Certifying Special Assessments for Collection

Consideration of Recommendation of Auditor Selection Committee Rankings & Selection of Auditor
Consideration of Public Facilities Report (provided under separate cover)
Consideration of First Amendment to District Management Agreement with PFM
Consideration of First Amendment to Website Maintenance Agreement with Vglobal Tech
Consideration of Funding Request 22
Ratification of Payment Authorizations Nos. 98 - 99
Review of District’s Financial Position
Other Business
Staff Reports District Counsel District Engineer District Manager
Supervisor Requests
Public Comment Period
Adjournment

assess me nt incl uding, but not limited to, those under section 197.3632. Florida Statutes. may utilize com municat ion s media technology, such as telepho nic and video confe re nc ing. as provided in sectio n l 20.54(5)(b)2., Florida Statutes.
This Executive Order does not waive any other requirement  und er the  Florida Co nstitutio n and " Florida ' s Government in the Sunshine Laws," including Chapter 286, Florida S tatutes.
The provisions set forth in this section shall expire at 12:01 a. m. on October 15 ,

2020.

Section 2.

Executive Order 20-69 is amended to include Section 6, as follows:

For any value adjustment board incl uding , but not limit ed to, spec ia l mag is trates, holding a hearing or meeting under Chapter 194, Florida Statute s. I hereby suspend any
Flo rida Statute or rule that requires a quorum or individual to be prese nt in person or requires the local government body or individual to meet at a specific public place.
A value adjustment  board  including,  but  not  limited  to,  specia l  magistrates,  holding a hea ring or meeting under Chapte r 194, Florida Stat utes, may utili ze comm uni catio ns media technology , such as telephonic and video conferencing, as provided in sec tion 1 20. 54(5)(b)2.. Florida Stat utes.
This Executive Order does not waive any other requireme nt under the Florida Constitution and " Florida' s Government in the Sunshine Laws," including Chapter 286, Florida Statutes.
The provisions set forth in this sect io n sha ll exp ire at 12:0 I a.m. on December 15 ,

2 0 20.

Section 3. Except as amended herein, I here by exte nd Executive Orde r 20-69. as extended by  Executive  Orders  20-112 ,  20-123,  20-139  and  20-150 ,  until  12:0l  a.m.  on Se ptember l , 2020.

IN T EST IM ONY WHEREO F. I ha ve beri un to set my hand and cause d the Grea t Sea l o f  the State of Florida to be aflixcd, at Talla hassee, this

29th day of

, 2020.

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Review of Auditing Services Proposals

Berger, Toombs, Elam, Gaines & Frank

GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT

PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

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

600 Citrus Avenue, Suite 200	(772) 461-6120 Fort Pierce, Florida 34950

CONTACT PERSON:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

August 14, 2020

TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE

Letter of Transmittal	1-2
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

August 14, 2020

Grove Resort Community Development District PFM Group Consulting, LLC
12051 Corporate Blvd
Orlando, FL 32817 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Grove Resort 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 Grove Resort 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.

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Grove Resort Community Development District August 14, 2020

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 Grove Resort Community Development District.

Very truly yours,

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida

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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 69 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 69 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 independent 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 34 of the 38 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
27 professional and administrative staff (including 12 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:
Total
Partners/Directors (CPA’s)	5	
Principals (CPA)	1	
Managers (CPA)	1	
Senior/Supervisor Accountants (2 CPA’s)	3	
Staff Accountants (1 CPA)	7	
Computer Specialist	1	
Paraprofessional	6	
Administrative	  4	
Total – all personnel	28	

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 that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Grove Resort 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.

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.

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 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.

References

Terracina Community Development	Gateway Community Development District		District
Jeff Walker, Special District Services	Stephen Bloom, Severn Trent Management (561) 630-4922	(954) 753-5841

The Reserve Community Development District	Port of the Islands Community Development
District
Darrin Mossing, Governmental Management	Cal Teague, Premier District Management Services LLC
(407) 841-5524	(239) 690-7100 ext 101

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

Alta Lakes Community Development	Beaumont Community Development District		District

Amelia Concourse Community	Bella Collina Community Development
Development District	District

Amelia Walk Communnity	Bonnet Creek Community
Development District	Development District

Aqua One Community Development	Buckeye Park Community District		Development District

Arborwood Community Development	Candler Hills East Community District		Development District

Arlington Ridge Community	Cedar Hammock Community
Development District	Development District

Bartram Springs Community	Central Lake Community
Development District	Development District

Baytree Community Development	Channing Park Community
District	Development District

Cheval West Community	Evergreen Community Development
Development District	District

Coconut Cay Community	Forest Brooke Community Development District		Development District

Colonial Country Club Community	Gateway Services Community
Development District	Development District

Connerton West Community	Gramercy Farms Community
Development District	Development District

Copperstone Community	Greenway Improvement District Development District

Creekside @ Twin Creeks Community	Greyhawk Landing Community Development District		Development District

Deer Run Community Development	Griffin Lakes Community Development District		District

Dowden West Community	Habitat Community Development
Development District	District

DP1 Community Development	Harbor Bay Community Development
District	District

Eagle Point Community Development	Harbourage at Braden River District		Community  Development District

East Nassau Stewardship District	Harmony  Community Development
District
Eastlake Oaks Community
Development District	Harmony West Community Development District
Easton Park Community Development
District	Harrison Ranch Community
Development District
Estancia @ Wiregrass Community
Development District	Hawkstone Community Development District

Heritage Harbor Community	Madeira Community Development
Development District	District

Heritage Isles Community	Marhsall Creek Community
Development District	Development District

Heritage Lake Park Community	Meadow Pointe IV Community
Development District	Development District

Heritage Landing Community	Meadow View at Twin Creek
Development District	Community Development District

Heritage Palms Community	Mediterra North Community
Development District	Development District

Heron Isles Community	Midtown Miami Community
Development District	Development District

Heron Isles Community Development	Mira Lago West Community District		Development District

Highland Meadows II Community	Montecito Community
Development District	Development District

Julington Creek Community	Narcoossee Community
Development District	Development District

Laguna Lakes Community	Naturewalk Community
Development District	Development District

Lake Bernadette Community	New Port Tampa Bay Community
Development District	Development District

Lakeside Plantation Community	Overoaks Community Development
Development District	District

Landings at Miami Community	Panther Trace II Community
Development District	Development District

Legends Bay Community	Paseo Community Development
Development District	District

Lexington Oaks Community	Pine Ridge Plantation Community
Development District	Development District

Live Oak No. 2 Community	Piney Z Community Development
Development District	District

Poinciana Community	Sampson Creek Community
Development District	Development District

Poinciana West Community	San Simeon Community
Development District	Development District

Port of the Islands Community	Six Mile Creek Community
Development District	Development District

Portofino Isles Community	South Village Community
Development District	Development District

Quarry Community Development	Southern Hills Plantation I
District	Community Development District

Renaissance Commons Community	Southern Hills Plantation III Development District		Community Development District

Reserve Community	South Fork Community
Development District	Development District

Reserve #2 Community	St. John's Forest Community
Development District	Development District

River Glen Community	Stoneybrook South Community
Development District	Development District

River Hall Community	Stoneybrook South at ChampionsGate
Development District	Community Development District

River Place on the St. Lucie	Stoneybrook West Community
Community Development District	Development District

Rivers Edge Community	Tern Bay Community
Development District	Development District

Riverwood Community	Terracina Community Development
Development District	District

Riverwood Estates Community	Tison's Landing Community
Development District	Development District

Rolling Hills Community	TPOST Community Development
Development District	District

Rolling Oaks Community Development District

Triple Creek Community	Vizcaya in Kendall
Development District	Development District

TSR Community Development	Waterset North Community
District	Development District

Turnbull Creek Community	Westside Community Development
Development District	District

Twin Creeks North Community	WildBlue Community Development
Development District	District

Urban Orlando Community	Willow Creek Community
Development District	Development District

Verano #2 Community	Willow Hammock Community
Development District	Development District

Viera East Community	Winston Trails Community
Development District	Development District

VillaMar Community	Zephyr Ridge Community
Development District	Development District

Other Governmental Organizations

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.

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 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

Municipalities

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

Special 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 Dovera 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 III 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 $5,650 for the years ended September 30, 2020 and 2021, $5,815 for the years ended September 30, 2022 and 2023, and
$5,990 for the year ended September 30, 2024. The fee is contingent upon the financial records and accounting systems of Grove Resort 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 Grove Resort Community Development District as of September 30, 2020, 2021, 2022, 2023, and 2024. 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.

J. W. Gaines, CPA, CITP
Director – 40 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 Development/Country 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.

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

David S. McGuire, CPA, CITP Accounting and Audit Principal – 11 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/SBI) security clearance.

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

David F. Haughton, CPA
Accounting and Audit Manager – 28 years

Education
Stetson University, B.B.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 10 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

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.

Matthew Gonano, CPA
Senior Staff Accountant – 8 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 OMB 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.

Paul Daly
Staff Accountant – 7 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.

Melissa Marlin
Senior Staff Accountant – 5 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.

Bryan Snyder
Staff Accountant – 4 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.

Maritza Stonebraker
Staff Accountant – 3 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.

Jonathan Herman, CPA
Senior Staff Accountant – 5 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.

Sean Stanton, CPA
Staff Accountant – 3 years

Education
University of South Florida, B.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.

Taylor Nuccio
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
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.

Kirk Vasser
Staff Accountant

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.

Madison Ballash
Staff Accountant

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.

Grove Resort Community Development District

Carr, Riggs & IIngram

GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT
REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The Grove Resort Community Development District hereby requests proposals for annual financial auditing services. The proposals must provide for the auditing of the District’s financials records for the fiscal year ending September 30, 2020, with an option for four 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 Orange County and has an annual operating budget of approximately $1,568,935.00, not including debt service payments. The final contract will require that, among other things, the audit for the fiscal year ending September 30, 2020, be completed no later than April 15, 2021.

The auditing entity submitting a proposal must be duly licensed under Chapter 473, Florida Statutes, and be qualified to conduct audits in accordance with “Governmental 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.

Proposals packages, which include evaluation criteria and instructions to proposers, are available from the District Manager at the address and telephone number listed below.

Proposers must provide seven (7) copies and one electronic copy of their proposal to PFM Group Consulting LLC, Attn: District Manager, 12051 Corporate Blvd., Orlando, Florida 32817, Telephone (407) 723-5900, in an envelope marked on the outside “Auditing Services – Grove Resort Community Development District.” Proposals must be received by 5:00 p.m. on Monday, August 10, 2020, at the offices listed above. Please direct all questions regarding this Notice to the District Manager.

Jane Gaarlandt, District Manager PFM Group Consulting LLC

Run date: July 30, 2020

GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2020
Orange County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later than August 10, at 5:00 p.m., at the offices of the District Manager, located at 12051 Corporate Blvd., Orlando, Florida 32817. Proposals will be publicly opened at that time.

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. Submit seven (7) copies  and  one  (1)  electronic copy of the Proposal Documents, 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 – Grove Resort 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 Sheet 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 (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.  MISCELLANEOUS.  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 résumés for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including résumés with applicable certifications.

Three 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.

The lump sum cost of the provision of the services under the proposal for Fiscal Year 2020, plus the lump sum cost of four (4) annual renewals.

Provide a proposed schedule for performance of the audit.

SECTION 13. PROTESTS. In accordance with the District’s Rules of Procedure, any  protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday, and state holidays) after the receipt of the Proposal 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 (including Saturday, Sunday, and state holidays) 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 the aforesaid Proposal Documents.

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

GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION
EVALUATION CRITERIA

Ability of Personnel.	(20 Points)

(E.g., geographic location 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)

(E.g. 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 Proposer, etc.)

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 proposal for rendering the services and the reasonableness of the proposal.

TOTAL	(100 Points)

Grove Resort Community Development District

Grau & Associates

Proposal to Provide
Financial Auditing Services:
GROVE RESORT
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: August 10, 2020 5:00PM

Submitted to:
Grove Resort
Community Development District c/o 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

August 10, 2020

Grove Resort Community Development District c/o 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 four (4) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Grove Resort 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. First, we ensure that the transition to a new firm is as smooth and seamless as possible. 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

2

Firm Qualifications

Grau’s Focus and Experience

Our Team

2
Partners

13
Professional Staff

2
Administrative Professionals

10/15
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: 66 hours; Accounting, Auditing and Other: 25 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Racquel McIntosh, CPA (Partner)
Years Performing Audits: 14+
CPE (last 2 years): Government Accounting, Auditing: 59 hours; Accounting, Auditing and Other: 45 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.

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	66
Accounting, Auditing and Other	25
Total Hours	91 (includes of 4 hours of Ethics CPE)

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	59
Accounting, Auditing and Other	45
Total Hours	104 (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 typically begin our audit process with an entrance conference before the onsite fieldwork begins. 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. We strive to continue to keep an open line of communication through the fieldwork and ending with an exit conference.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2020-2024 are as follows:

    Year Ended September 30,		 	Fee		
2020	$4,200	
2021	$4,300	
2022	$4,400	
2023	$4,500	
2024	$4,600	
TOTAL (2020-2024)	$22,000	

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

	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	
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	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
West Villages Independent District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	333	4	5	332		

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 Grove Resort 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.

Ranking of Auditing Services Proposals

MMinutes

GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT

BOARD OF SUPERVISORS MEETING MINUTES

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

The Board of Supervisors Special Meeting for the Grove Resort Community Development District was called to order on Tuesday, May 26, 2020 at 10:00 a.m. via conference call due to the Executive Order 20-112 extending COVID-19 Executive Order 20-69. Board Members listed below constituted a quorum:

Board Members in attendance via conference call:

Kevin Mays	Board Member	(via phone)	
Michael Osborn	Board Member	(via phone)	
Dave D’Ambrosio	Board Member	(via phone)	

Also in attendance via conference call were:

Jane Gaarlandt	PFM Group Consulting, LLC	(via phone)	
Christina Hanna	PFM Group Consulting, LLC	(via phone)	
Amanda Lane	PFM Group Consulting, LLC	(via phone)	
Mike Eckert	Hopping Green & Sams	(via phone)	
Sara Sandy	Hopping Green & Sams	(via phone)	
Mark Wilson	Carr, Riggs & Ingram	(via phone)	
Marco Manzie	Paramount Hospitality	(via phone)	
Robert Haywood	Paramount Hospitality	(via phone)	
Elizabeth Oliver	Grove Resort	(via phone)	
Helen Ashford	BTI Partners	(via phone)	
Jody Pino	BTI Partners	(via phone)	

SECOND ORDER OF BUSINESS	Public Comment Period

There were no public comments at this time.

THIRD ORDER OF BUSINESS	Consideration of Minutes of the March 10, 2020 Board of Supervisors Meeting

The Board reviewed the minutes.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District approved the March 10, 2020 Board of Supervisors Minutes.

FOURTH ORDER OF BUSINESS	Review of Number of Registered Voters

As of April 15, 2020 there were in registered voters in the District.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2020-04, Resetting the Public Hearing on the Adoption of Amended and Restated Rules of Procedure

Due to a publication error, the District was unable to meet the deadline for the meeting on May 20, 2020. Ms. Gaarlandt suggested the District reset the Public Hearing to July 28, 2020.

Ms. Sandy indicated District staff is trying to align the Public Hearing with the Public Hearing on the Budget.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District approved Resolution 2020-04, Resetting the Public Hearing on the Adoption of the Amended and Restated Rules of Procedure to July 28, 2020

SIXTH ORDER OF BUSINESS	Consideration of Matters related to the FY 2018 Property Tax Exemptions
Letter from Orange County Tax Collector

Mr. Eckert provided the update received from Tax Counsel, Rob Kelley, on the Matters related to the FY 2018 Property Tax Exemptions.

Mr. Mays requested an update for reimbursables for Hopping Green & Sams fees and other fees the District incured. By the agreement with Dr. Fishkind those charges and fees are going to be reimbursed by PFM. Ms. Gaarlandt replied they have been forwarded to PFM and they are in their system for processing. Mr. Mays asked Ms. Gaarlandt for an update on when the fees will be reimbursed and communicate to those particular firms. MS. Gaarlandt will try and get additional information.

SEVENTH ORDER OF BUSINESS	Consideration of Paramount Hospitality	Management Annual Budget Plan

Mr. Haywood presented the Paramount Hospitality Management Annual Budget Plan.

For the 2019-2020 budget, the estimated loss of the CDD was $1,277,00.00 which is a projected annual loss of $585,000.00 for the Fiscal Year of October through September. Mr. Haywood detailed the Budget.

A discussion took place regarding the other entity revenue which is $100,943.00.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District approved The Paramount Hospitality Management Annual Budget Plan for FY 2020-21.

EIGHTH ORDER OF BUSINESS	Consideration of Resolution 2020-05, Approving a Proposed Budget for Fiscal Year 2020- 2021 and Setting a Public Hearing Date Thereon

Ms. Gaarlandt suggested July 28, 2020 as the Public Hearing Date. There is a slight increase to the Budget which is mainly due to the insurance increasing.

Ms. Sandy asked if the undeveloped parcels receive an O&M Assessment. Ms. Lane will check on that with Ms. Glasgow and let her know. Mr. Eckert noted the waterpark does not receive an assessment because the District owns that but all the other undeveloped units or the ones that do not have COs or have been sold yet are assigned a share of the

O&M Assessments. There are also various Developer Funding Agreements to make up short falls.

Ms. Sandy questioned the two parcels listed under the unit chart. She will work with MS. Lane for clarification. Ms. Gaarlandt stated the total Budget amount being requested for approval is $1,568,935.00.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District approved Resolution 2020-05, Approving a Proposed Budget for Fiscal Year 2020-2021, Declaring Special Assessments, and Setting a Public Hearing Dates for July 28, 2020 at 10:00 a.m. at 14501 Grove Resort Avenue, Winter Garden, FL

NNTH ORDER OF BUSINESS	Consideration of Resolution 2020-06, Adopting an Internal Controls Policy

Ms. Sandy presented the Internal Controls Policy.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District approved Resolution 2020-06, Adopting an Internal Controls Policy.

TENTH ORDER OF BUSINESS	Consideration of First Amendment to Lease Agreement for The Provision of Food and Beverage Services within Certain Grove Resort Community	Development District-Owned Amenity Areas

Ms. Sandy noted this was discussed at prior Board Meetings. It has been drafted pursuant to the directions the Board provided. Ms. Lane asked if this becomes effective with the June billing and who she needs to contact for the actual amount each month. Mr. Haywood asked Ms. Lane to reach out to him and Ms. Oliver and it would become effective starting with the June billing. After a discussion took place, the Board agreed the First Amendment to the Lease Agreement will be effective as of February 1, 2020 which if the beginning of the lease term.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District approved First Amendment to Lease Agreement for the Provision of Food and Beverage Services within Certain Grove Resort Community Development District-Owned Amenity Areas with an effective date of February 1, 2020.

ELEVENTH ORDER OF BUSINESS	Discussion and Update Regarding Plan for Re-Opening of the Amenities

Mr. Mancini explained the facilities which were opened and the measures taken to ensure social distancing. He noted the current hours of operation.

TWELFTH ORDER OF BUSINESS	Ratification of Agreement between the District and Orange County Property Appraiser

Ms. Gaarlandt presented the Agreement between the District and Orange County Property Appraiser.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District ratified Agreement between the District and orange County Property Appraiser.

THIRTEENTH ORDER OF BUSINESS	Consideration	of	Funding
Requests 20

The Board reviewed Funding Requests 20.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District ratified Funding requests 20.

FOURTEENTH ORDER OF BUSINESS	Consideration of Payment
Authorizations 78-87

The Board reviewed Payment Authorizations 78-87. Mr. Mays requested an update because District Counsel did not separate out their fees related to the Tax Counsel Issues.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District ratified Payment Authorizations 78-87.

FIFTEENTH ORDER OF BUSINESS	Review of District’s Financial
Position

There was no action required by the Board.

SIXTEENTH ORDER OF BUSINESS	Staff Reports

District Counsel – No Report

District Engineer– No Report

District Manager – Ms. Gaarlandt noted the next scheduled meeting date is June 9, 2020 and July 28, 2020.

Supervisor Requests and Audience Comments

There were no Supervisor requests or audience comments.

SEVENTEENTH ORDER OF BUSINESS	Adjournment

There were no other additional comments. Ms. Gaarlandt requested a motion to adjourn.

ON MOTION by Mr. Mays, and a Second by Mr. Osborn, with all in favor, the May 26, 2020 Board of Supervisors Meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT

BOARD OF SUPERVISORS MEETING MINUTES

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

The Board of Supervisors Special Meeting for the Grove Resort Community Development District was called to order on Tuesday, June 9, 2020 at 10:00 a.m. via conference call due to the Executive Order 20-112 extending COVID-19 Executive Order 20-112 extending COVID-19 Executive Order 20-69. Board Members listed below constituted a quorum:

Board Members in attendance via conference call:

Kevin Mays	Board Member
Michael Osborn	Board Member
Dave D’Ambrosio	Board Member Also in attendance via conference call were:
Jane Gaarlandt	PFM
Christina Hanna	PFM
Jennifer Glasgow	PFM
Amanda Lane	PFM
Kevin Plenzler	PFM
Sarah Sandy	Hopping Green & Sams
Mark Wilson	Kimley-Horn
Marco Manzie	Paramount Hospitality
Robert Haywood	Paramount Hospitality
Elizabeth Oliver	Grove Resort
Rob O’Connor	General Manager

SECOND ORDER OF BUSINESS	Public Comment Period

There were no public comments at this time.

THIRD ORDER OF BUSINESS	Consideration of Resolution 2020-07, Declaring O&M Special Assessments for Fiscal Year 2020-2021

Ms. Sandy fell off the call. Mr. Manzie joined the meeting in progress via phone. Ms. Sandy re-joined the meeting by phone.

Ms. Sandy explained this resolution is being brought back because after the last meeting, at which the Board approved the Preliminary Budget as well as started the O&M Assessment process, District Counsel worked with PFM to identify all the parcels within the District that should receive O&M Assessments. Beyond the Condo units, this would include parcels owned by the Developer that also are used for commercial or retail purposes.

Prior to the meeting Ms. Glasgow sent around an updated assessment roll. Ms. Sandy reviewed the updated Assessment Roll with the Board. Ms. Glasgow requested a full Assessment Roll from the Property Appraiser so the District can confirm that it has everything identified. Ms. Sandy requested a motion to approve Resolution 2020-07, subject to including the Assessment Roll circulated prior to the Board Meeting by Ms. Glasgow.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District approved Resolution 2020-07, Declaring O&M Special Assessments for Fiscal Year 2020-2021, subject to including the Assessment Roll circulated prior to the Board Meeting by Ms. Glasgow.

FIFTH ORDER OF BUSINESS	Consideration of Paramount Proposals for Increased Seating Capacity

Mr. Haywood walked the Board through a PowerPoint presentation. Paramount Hospitality requested the Board’s approval to expand the seating capacity at the Water Park by removing and relocating landscaping, paving the area and relocated the four cabanas that are separating that area from the remaining pieces of the Water Park. Paramount Hospitality also requested to take four existing cabanas that are at Springs Pool and relocate them to the area at the Water park because there is more demand for cabanas at the water park than there are at the Springs Pool. It will give the District the ability of selling the cabanas more throughout the year and the increased deck area will allow the District up to 160 additional chaise lounge chairs.

The initial cost to pave those area is $80,000.00. Paramount Hospitality took a 3-bid process to validate the cost. The cost would include the extension of the pavers, electrical and landscaping, and relocating the cabanas. Today they do not need the monies for the chaise lounge chairs as Paramount will move chaise lounge chairs into that area but there

would be a future cost of buying additional chaise lounge chairs once the District gets past the social distancing requirements it is currently under.

Mr. Haywood put in a placeholder for $32,000.00, $200.00 per chair at 160 chairs. The chairs that are currently at the Grove are close to $400.00 per chaise lounge chair. They purposed instead of buying 160 chaise lounge chairs for $400.00 they would relocate some of the chaise lounge chairs from the Springs Pool over to this proposed area in the future so there is a consistent look throughout the entire Water Park and buy new chaise lounge chairs for the Springs Pool in replacement of those removed.

Mr. Mays stated the cost for all this is not a CDD expense, so it does not need to be included in any budgets or assessments. This is the Developer expense and all the board is doing is approving the work to be done in the areas designated.

Mr. Mays asked Ms. Sandy if she had any input. Ms. Sandy said the Board may want to consider a temporary construction easement for the District to the Developer to allow this construction. Mr. Mays thinks that kind of work is already contemplated with the easements that are currently in place. Ms. Sandy will double check the easements.

Mr. Mays told Mr. Haywood he does not need to go through the financial summary since it is not a District expense.

ON MOTION from Mr. Mays, and a Second by Mr. Osborn, with all in favor, the Board of Supervisors for the Grove Resort Community Development District approved Paramount Proposals for Increased Seating Capacity at Developer’s expense, as outlined above.

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

District Manager – Ms. Gaarlandt reminded the Board it is time to submit the Form 1 Financial Statements and the deadline is July 1, 2020. District staff will send an email with a digital version. Some counties do accept these to be filed electronically and District Management will note in the email if Orange County will accept the Form 1 to be filed electronically. Each Board Member must file in the County they live.

The next Board of Supervisors Meeting is scheduled for July 28, 2020 and the District will have the public hearing. If there is a need for a meeting in between District staff can schedule one.

Supervisor Requests and Audience Comments

There were no Supervisor requests or audience comments.

SEVENTH ORDER OF BUSINESS	Adjournment

There were no other additional comments. Ms. Gaarlandt requested a motion to adjourn.

ON MOTION by Mr. Mays, and a Second by Mr. Osborn with all in favor, the June 9, 2020 Board of Supervisors Meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

District’s Fiscal Year 2020-2021 Budget

Resolution 2020-10

RESOLUTION 2020-10

THE ANNUAL APPROPRIATION RESOLUTION OF THE GROVE RESORT COMMUNITY DEVELOPMENT  DISTRICT RELATING  TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020 AND  ENDING SEPTEMBER 30, 2021; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2020, submitted to the Board of Supervisors (“Board”) of the Grove Resort Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2020 and ending September 30, 2021 (“Fiscal Year 2020/2021”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two (2) days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

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

SECTION 1. BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), 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.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Grove Resort Community Development District for the Fiscal Year Ending September 30, 2021.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption and shall remain on the website for at least two (2) years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2020/2021, the sum of $3,614,091.25 to be raised by the levy of assessments and/or otherwise, which
sum is deemed by the Board 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	$1,568,935.00	
SERIES 2017A DEBT SERVICE	$1,313,531.25	
SERIES 2017B DEBT SERVICE	$731,625.00	
TOTAL ALL FUNDS	$3,614,091.25 		
SECTION 3. BUDGET AMENDMENTS		

___________

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2020/2021 or within sixty (60) days following the end of the Fiscal Year 2020/2021 may amend its Adopted Budget for that fiscal year as follows:

The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.

By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3, and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget under subparagraphs c. and d. above are posted on the District’s website within five (5) days after adoption and remain on the website for at least two (2) years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED  AND ADOPTED THIS 	DAY OF 	, 2020.

ATTEST:	GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Adopted Budget FY 2020/2021

Grove Resort CDD
FY 2021 Proposed O&M Budget

Actual Through 07/31/2020

Year To Date

Anticipated Aug. - Sep.

Anticipated Total FY 2020

FY 2020
Adopted Budget

FY 2021
Proposed Budget

Revenues		
On-Roll Assessments	$	98,068.05		$	211.95		$	98,280.00		$	98,280.00		$	98,280.00	
Off-Roll Assessments	6,368.00		42,856.00		49,224.00		49,224.00		49,224.00	
Developer Contributions	71,640.75		32,299.27		103,940.02		95,521.00		143,671.00	
Developer Contributions - Deficit Funding/Longboard	17,441.42		1,260,318.58		1,277,760.00		1,277,760.00		1,277,760.00	
Net Revenues	$	193,518.22		$ 1,335,685.80		$ 1,529,204.02		$ 1,520,785.00		$ 1,568,935.00	

General & Administrative Expenses										
Trustee Services	$	11,047.43		$	-		$	11,047.43		$	12,000.00		$	12,000.00	
Management	20,833.30		4,166.70		25,000.00		25,000.00		25,000.00	
Engineering	287.65		57.53		345.18		5,000.00		5,000.00	
Dissemination Agent	5,000.00		-		5,000.00		5,000.00		5,000.00	
Property Appraiser	878.00		-		878.00		-		1,000.00	
District Counsel	52,820.47		10,564.09		63,384.56		60,000.00		60,000.00	
Assessment Administration	5,000.00		-		5,000.00		5,000.00		12,500.00	
Reamortization Schedules	375.00		125.00		500.00		500.00		500.00	
Audit	6,000.00		-		6,000.00		6,000.00		6,500.00	
Travel and Per Diem	131.55		26.31		157.86		500.00		500.00	
Telephone	-		83.33		83.33		500.00		500.00	
Postage & Shipping	31.11		6.22		37.33		300.00		300.00	
Copies	-		166.67		166.67		1,000.00		1,000.00	
Legal Advertising	2,011.05		402.21		2,413.26		1,000.00		2,500.00	
Miscellaneous	-		83.33		83.33		500.00		500.00	
Office Supplies	-		25.00		25.00		150.00		-	
Property Taxes	-		-		-		-		-	
Web Site Maintenance	1,600.00		1,400.00		3,000.00		2,400.00		2,700.00	
Dues, Licenses, and Fees	175.00		-		175.00		175.00		175.00	
General Liability Insurance	5,104.00		-		5,104.00		6,000.00		6,000.00	
Property & Casualty	125,570.00		-		125,570.00		112,000.00		150,000.00	
Deficit Funding/Longboard	17,441.42		1,260,318.58		1,277,760.00		1,277,760.00		1,277,760.00	
Total General & Administrative Expenses	$	254,305.98		$ 1,277,424.98		$ 1,531,730.96		$ 1,520,785.00		$ 1,569,435.00	

Total Expenses

  $	254,305.98 

  $ 1,277,424.98 

   $ 1,531,730.96 

   $ 1,520,785.00 

   $ 1,569,435.00 

Income (Loss) from Operations

$	(60,787.76)

$	58,260.82

$	(2,526.94)	$

-	$	(500.00)

Other Income (Expense)

Interest Income	$	2,105.78		$	421.16		$	2,526.94		$	-	$	500.00	
Total Other Income (Expense)	$	2,105.78		$	421.16		$	2,526.94		
$	-	$	500.00	
Net Income (Loss)	$	(58,681.98)		$	58,681.98		$	-		
$	-	$	-	

Grove Resort Community Development District FY 2020-2021 Debt Service Proposed Budget

	FY 2021
Proposed DS Budget	
REVENUES:		
Series 2017A	$	1,313,531.25	
Series 2017B	731,625.00	
TOTAL REVENUES	  $	2,045,156.25 	

EXPENDITURES:		
Series 2017A - Interest 11/1/2020	$	369,593.75	
Series 2017A - Interest 5/1/2021	364,468.75	
Series 2017A - Principal 5/1/2021	215,000.00	
Series 2017B - Interest 11/1/2020	146,325.00	
Series 2017B - Interest 5/1/2021	292,650.00	
Series 2017B - Principal 5/1/2021	-	
TOTAL EXPENDITURES	  $	1,388,037.50 	

EXCESS REVENUES (Series 2017A - Interest 11/1/2021)	

$	364,468.75	
EXCESS REVENUES (Series 2017B - Interest 11/1/2021)	292,650.00	

Grove Resort Community Development District

Budget Funding Agreement by and Between Grove Resort CDD and Grove Resort and Spa, LLC

PARTIAL BUDGET FUNDING AGREEMENT BY AND BETWEEN GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT AND GROVE RESORT AND SPA, LLC

This Agreement (“Agreement”) is made and entered into this 28 day of July, 2020, by and between:

Grove Resort Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, and located in Orange County, Florida, with a mailing address of 12051 Corporate Blvd., Orlando, Florida 32817 (the “District”), and

The Grove Resort and Spa, LLC, a Delaware limited liability company and the developer of the lands in the District with a mailing address of 40 Danbury Road Wilton, Connecticut 06897 (the “Developer” and, together with the District, the “Parties”).

RECITALS

WHEREAS, the District was established pursuant to Chapter 190, Florida Statutes, for the purpose of planning, financing, constructing, operating, and/or maintaining certain infrastructure including stormwater management system improvements, roadway improvements, landscaping, hardscaping, recreation facilities, and other infrastructure; and

WHEREAS, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees, and other charges as may be necessary in furtherance of the District’s activities and services; and

WHEREAS, Developer and the Grove Resort and Spa Developer II, LLC, presently own and are developing the real property described in Exhibit A, attached hereto and incorporated herein (“Property”), within the District, which Property will benefit from the District’s activities, operations, and services; and

WHEREAS, prior to October 1 of each year the District adopts an operations and maintenance fund budget for the coming Fiscal Year, which Fiscal Year commences on October 1 of any given calendar year and concludes on September 30 of the following calendar year (“O&M Budget”); and

WHEREAS,   the  O&M   Budget   for   Fiscal   Year   2020-2021,   in  the  total  amount of
$1,568,935.00  (“2021 O&M Budget”),  is attached hereto and incorporated herein by  reference as
Exhibit B; and

WHEREAS, following adoption of each Fiscal Year’s O&M Budget, the District has the option to levy non-ad valorem assessments on all land, including the Property, that will benefit from the activities, operations, and services set forth in such O&M Budget (“O&M Assessment”), or utilizing such other revenue sources as may be available to it; and

WHEREAS, in accordance with a benefit based equitable allocation, as depicted in the attached Exhibit B, the District has levied and allocated O&M Assessments for the 2021 O&M Budget on benefitting property within its boundaries in a total amount of $1,568,935.00, to fund the District’s activities, operations, and services set forth in the 2021 O&M Budget; and

WHEREAS, based on existing service needs of the District, the District anticipates that the proceeds from the O&M Assessment may be insufficient to fund the District’s actual expenses for Fiscal Year 2020-2021; and

WHEREAS, in order to facilitate the District’s operations and in order to ensure that the District timely obtains funds so as not to interrupt the operations of the District, Developer is willing to provide monies necessary to fund any anticipated deficit between the approved O&M Assessment levied on all benefitted property and the amount of the District’s actual spending for Fiscal Year 2020- 2021 (“O&M Deficit”); and

WHEREAS, the District and Developer agree that the O&M Deficit to be funded by Developer represents the funding of 2021 O&M Budget expenditures that would otherwise be appropriately funded through increased O&M Assessments equitably allocated to all benefited property within the District as depicted on the attached Exhibit B; and

WHEREAS, the District and Developer desire to arrange for the direct collection of the O&M Deficit.

NOW, THEREFORE, based upon good and valuable consideration and the mutual covenants of the Parties, the receipt of which and sufficiency of which are hereby acknowledged, the Parties agree as follows:

Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.

O&M Deficit.	Developer agrees to make available to the District the monies necessary for the operation of the District and in order to fund any O&M Deficit for Fiscal Year 2020- 2021, within thirty (30) days of written request by the District. The funds shall be placed in the District’s general checking account and used to fund the operations of the District.

Continuing Lien. The District shall have the right to file a continuing lien (the “Lien”) upon the Property described in Exhibit A then owned by Developer or the Grove Resort and Spa Developer II, LLC, for all payments due and owing under the terms of this Agreement and for interest thereon, and for reasonable attorneys’ fees, paralegals’ fees, expert witness fees, expenses, and court costs incurred by the District incident to the collection of funds under this Agreement or for enforcement of this Lien, and all sums advanced and paid by the District for taxes and payment on account of superior interests, liens, and encumbrances in order to preserve and protect the District’s Lien. The Lien shall be effective as of the date and time of the recording of a “Notice of Lien for the FY 2021 O&M Budget” in the public records of Orange County, Florida, stating among other things, the description of the real property and the amount due as of the recording of the Notice, and the existence of this Agreement. The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice of Lien for the FY 2021 O&M Budget on behalf of the District, without the need of further Board action authorizing or directing such filing. At the District Manager’s direction,

the District may also bring an action at law against the record title holders to the Property to pay the amount due under this Agreement, or may foreclose the Lien against the Property in any manner authorized by law. The District may partially release any filed Lien for portions of the Property subject to a plat, if and when, the Developer has demonstrated, in the District’s sole discretion, such release will not materially impair the ability of the District to enforce the collection of funds hereunder. In the event any of the Property described in Exhibit A is sold to a third party after the execution of this Agreement, the Developer’s rights and obligations under this Agreement shall remain the same; provided, however, that the District shall only have the right to file a Lien upon the remaining Property owned by the Developer or the Grove Resort and Spa Developer II, LLC.

Remedies for Nonpayment. In the event the Developer fails to make payments as and when due to the District pursuant to this Agreement, the District shall have the following remedies, in addition to other remedies available at law and equity:

At the Board’s direction, the District may bring an action at law against the record title holder to the Property to pay the amount due under this Agreement, or may foreclose the Lien against the Property in any manner authorized by law. The District may enforce the collection of funds due under this Agreement by action against the Developer in the appropriate judicial forum in and for Orange County, Florida. The enforcement of the collection of funds in this manner shall be in the sole discretion of the District Manager on behalf of the District.

The District hereby finds that the activities, operations, and services set out in Exhibit B provide a special and peculiar benefit to the Property. The Developer agrees that the activities, operations, and services set forth in Exhibit B provide a special and peculiar benefit to the Property equal to or in excess of the costs set out in Exhibit B. Therefore, in the alternative, or in addition to the other methods of collection set forth in this Agreement, the District, in its sole discretion, may choose to certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set forth in Chapter 197, Florida Statutes, or under any method of direct bill and collection authorized by Florida law. Such assessment, if imposed, may be certified on the next available tax roll of the Orange County property appraiser. The Developer hereby waives and/or relinquishes any rights it may have to challenge or object to such assessments if imposed, as well as the means of collection thereof.

Enforcement. This Agreement shall serve as an alternative method for collection of the O&M Deficit. This Agreement shall not affect the District’s ability to collect and enforce its O&M Deficit payments by any other method authorized by Florida law. Developer acknowledges that the failure to pay the O&M Deficit may result in the initiation of a foreclosure action, or, at the District’s discretion, O&M Deficit payments may be certified for collection on a future Orange County tax bill, which amount may include penalties, interest, and costs of collection and enforcement.

Notices. All notices, payments, and other communications hereunder (“Notices”) shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or overnight delivery service to the Parties, as follows:

If to the District:	Grove Resort Community Development District

With a copy to:	12051 Corporate Boulevard
Orlando, Florida 32817 Attn: District Manager

Hopping Green & Sams PA	
		119 S. Monroe Street, Suite 300
Tallahassee, Florida 32301 Attn: District Counsel	
B.	If to Developer:	The Grove Resort and Spa, LLC
401 E. Las Olas Boulevard, Suite 1870 Ft. Lauderdale, Florida 33301
Attn: Kevin Mays	
	With a copy to:	c/o Westport Capital Partners, LLC 40 Danbury Road
Wilton, Connecticut 06897 Attn: General Counsel	

Amendments. This instrument shall constitute the final and complete expression of the agreement between the Parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the Parties hereto.

Authority. The execution of this Agreement has been duly authorized by the appropriate body or official of all Parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.

Assignment. This Agreement may not be assigned, in whole or in part, by either party except upon the written consent of the other; provided, however, that this Agreement is not intended in any way to limit Developer’s ability to sell its interests in all or a portion of the Property. Any purported assignment without such consent shall be void.

Enforcement of Agreement. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the substantially prevailing party shall be entitled to recover all fees and costs incurred, including reasonable attorney’s fees, paralegal fees, and expert witness fees, and costs for trial, alternative dispute resolution, or appellate proceedings.

Third Party Rights; Transfer of Property. This Agreement is solely for the benefit of the Parties hereto and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any person or entity not a party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or entity other than the Parties hereto, any right, remedy, or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants, and conditions herein contained shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors, and assigns. In the event that the Developer or the Grove Resort and Spa Developer II, LLC, sells or otherwise disposes of its business or of all or substantially all of its assets relating to the

lands within the District, including the Property, the Developer will expressly require that the purchaser agree to be bound by the terms of this Agreement. In the event of such sale or disposition, the Developer may place into escrow an amount equal to the then unfunded portion of the adopted FY 2021 O&M Budget to fund any budgeted expenses that may arise during the remainder of the fiscal year and provide the District evidence of assignment of this Agreement to the purchaser. Upon confirmation of the deposit of said funds into escrow, and evidence of such assignment to, and assumption by the purchaser, the Developer’s obligation under this Agreement shall be deemed fulfilled and this Agreement terminated with respect to the Developer’s obligations. The Parties hereto recognize that expenditures approved by the Board may exceed the amount adopted in the FY 2021 O&M Budget. The Developer shall notify the District in writing ninety (90) days prior to an anticipated sale or disposition of all or substantially all of the Property.

Applicable Law/Venue. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida. The Parties agree that venue shall be in Orange County, Florida.

Negotiation at Arm’s Length. This Agreement has been negotiated fully between the Parties as an arm’s length transaction. The Parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the Parties are each deemed to have drafted, chosen, and selected the language, and the doubtful language will not be interpreted or construed against any party.

Effective Date. This Agreement shall take effect as of July 28, 2020.

[THIS SPACE INTENTIONALLY LEFT BLANK]

IN WITNESS WHEREOF, the Parties execute this Agreement the day and year first written
above.

ATTEST:	GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT

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

WITNESS:	THE GROVE RESORT AND SPA, LLC, a
Delaware limited liability company

By: Grande Palisades Holdings III, LLC, a Delaware limited liability company, its Manager

Print Name: 		Marc Porosoff, Vice President

Print Name: 		Jordan Socaransky, Vice President

ACKNOWLEDGEMENT AND CONSENT

The undersigned hereby acknowledges and consents to the remedies as set forth in Sections 3 and 4 of the Agreement to be enforced against the undersigned’s respective Property.

Grove Resort and Spa Developer II, LLC, a Delaware limited liability company

By: The Grove Resort and Spa, LLC, a Delaware limited liability company, as successor by merger with GRS Property Holdings, LLC (formerly known as Grande Palisades Property Holdings, LLC)

By: Grande Palisades Holdings III, LLC, a Delaware limited liability company, its Managing Member

By:  	

Print Name: Jordan Socaransky	 Title: Vice President	

By:  	

Print Name: Marc Porosoff	 Title: Vice President	

Exhibit A:	Description of the Property
Exhibit B:	Fiscal Year 2020/2021 O&M Budget

Description of the Property

The Property subject to this Agreement shall include all property owned by Developer and the Grove Resort and Spa Developer II, LLC, located within the legal description below:

Exhibit B

Fiscal Year 2020/2021 O&M Budget

Grove Resort CDD
FY 2021 Proposed O&M Budget

Actual Through 06/30/2020

Year To Date

Anticipated Jun. - Sep.

Anticipated Total FY 2020

FY 2020
Adopted Budget

FY 2021
Proposed Budget

Revenues		
On-Roll Assessments	$	90,317.31		$	7,962.69		$	98,280.00		$	98,280.00		$	98,280.00	
Off-Roll Assessments	6,368.00		42,856.00		49,224.00		49,224.00		49,224.00	
Developer Contributions	47,760.50		38,407.97		86,168.47		95,521.00		143,671.00	
Other Income & Other Financing Sources	17,441.42		-		17,441.42		-		-	
Developer Contributions - Deficit Funding/Longboard	-		1,277,760.00		1,277,760.00		1,277,760.00		1,277,760.00	
Net Revenues	$	161,887.23		$ 1,366,986.66		$ 1,528,873.89		$ 1,520,785.00		$ 1,568,935.00	

General & Administrative Expenses										
Trustee Services	$	11,047.43		$	-		$	11,047.43		$	12,000.00		$	12,000.00	
Management	18,749.97		6,250.03		25,000.00		25,000.00		25,000.00	
Engineering	287.65		95.88		383.53		5,000.00		5,000.00	
Dissemination Agent	5,000.00		-		5,000.00		5,000.00		5,000.00	
Property Appraiser	878.00		-		878.00		-		1,000.00	
District Counsel	47,557.97		15,852.66		63,410.63		60,000.00		60,000.00	
Assessment Administration	5,000.00		-		5,000.00		5,000.00		12,500.00	
Reamortization Schedules	-		500.00		500.00		500.00		500.00	
Audit	3,500.00		2,500.00		6,000.00		6,000.00		6,500.00	
Travel and Per Diem	131.55		43.85		175.40		500.00		500.00	
Telephone	-		125.00		125.00		500.00		500.00	
Postage & Shipping	27.61		9.20		36.81		300.00		300.00	
Copies	-		250.00		250.00		1,000.00		1,000.00	
Legal Advertising	1,802.47		600.82		2,403.29		1,000.00		2,500.00	
Miscellaneous	-		125.00		125.00		500.00		500.00	
Office Supplies	-		37.50		37.50		150.00		-	
Property Taxes	-		-		-		-		-	
Web Site Maintenance	1,200.00		1,500.00		2,700.00		2,400.00		2,700.00	
Dues, Licenses, and Fees	175.00		-		175.00		175.00		175.00	
General Liability Insurance	5,104.00		-		5,104.00		6,000.00		6,000.00	
Property & Casualty	125,570.00		-		125,570.00		112,000.00		150,000.00	
Deficit Funding/Longboard	-		1,277,760.00		1,277,760.00		1,277,760.00		1,277,760.00	
Total General & Administrative Expenses	$	226,031.65		$ 1,305,649.95		$ 1,531,681.60		$ 1,520,785.00		$ 1,569,435.00	

Total Expenses

  $	226,031.65 

  $ 1,305,649.95 

   $ 1,531,681.60 

   $ 1,520,785.00 

   $ 1,569,435.00 

Income (Loss) from Operations

$	(64,144.42)

$	61,336.71

$	(2,807.71)	$

-	$	(500.00)

Other Income (Expense)

Interest Income	$	2,105.78		$	701.93		$	2,807.71		$	-	$	500.00	
Total Other Income (Expense)	$	2,105.78		$	701.93		$	2,807.71		
$	-	$	500.00	
Net Income (Loss)	$	(62,038.64)		$	62,038.64		$	-		
$	-	$	-	

Page 1 of 1

Grove Resort Community Development District

Resolution 2020-11

RESOLUTION 2020-11

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2020/2021; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Grove Resort Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Orange County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2020 and ending September 30, 2021 (“Fiscal Year 2020/2021”), attached hereto as Exhibit A; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2020/2021; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector

(“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Grove Resort Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit B, and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit B; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

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

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3. COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits A and B.

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits A and B. Assessments directly collected by the District are due according to the following schedule:

Operation and Maintenance Assessments directly collected by the District are due in full on November 1, 2020.

Debt Assessments on the Series 2017A Bonds directly collected by the District are due in full on November 1, 2020; provided, however, that, to the extent permitted by law, the assessments due may be paid in two partial, deferred payments, in the amount invoiced by the District and shall be due on: March 1, 2021, and August 30, 2021.

Interest payments on the Series 2017B Bonds directly collected by the District are due in full on November 1, 2020; provided, however, that, to the extent permitted by law, the assessments due may be paid in two partial, deferred payments, in the amount invoiced by the District and shall be due on: March 1, 2021, and August 30, 2021.

In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2020/2021, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED this 28th day of July, 2020.

ATTEST:	GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2020/2021 Budget
Exhibit B:	Assessment Roll

Grove Resort CDD
FY 2021 Proposed O&M Budget

Actual Through 07/31/2020

Year To Date

Anticipated Aug. - Sep.

Anticipated Total FY 2020

FY 2020
Adopted Budget

FY 2021
Proposed Budget

Revenues		
On-Roll Assessments	$	98,068.05		$	211.95		$	98,280.00		$	98,280.00		$	98,280.00	
Off-Roll Assessments	6,368.00		42,856.00		49,224.00		49,224.00		49,224.00	
Developer Contributions	71,640.75		32,299.27		103,940.02		95,521.00		143,671.00	
Developer Contributions - Deficit Funding/Longboard	17,441.42		1,260,318.58		1,277,760.00		1,277,760.00		1,277,760.00	
Net Revenues	$	193,518.22		$ 1,335,685.80		$ 1,529,204.02		$ 1,520,785.00		$ 1,568,935.00	

General & Administrative Expenses										
Trustee Services	$	11,047.43		$	-		$	11,047.43		$	12,000.00		$	12,000.00	
Management	20,833.30		4,166.70		25,000.00		25,000.00		25,000.00	
Engineering	287.65		57.53		345.18		5,000.00		5,000.00	
Dissemination Agent	5,000.00		-		5,000.00		5,000.00		5,000.00	
Property Appraiser	878.00		-		878.00		-		1,000.00	
District Counsel	52,820.47		10,564.09		63,384.56		60,000.00		60,000.00	
Assessment Administration	5,000.00		-		5,000.00		5,000.00		12,500.00	
Reamortization Schedules	375.00		125.00		500.00		500.00		500.00	
Audit	6,000.00		-		6,000.00		6,000.00		6,500.00	
Travel and Per Diem	131.55		26.31		157.86		500.00		500.00	
Telephone	-		83.33		83.33		500.00		500.00	
Postage & Shipping	31.11		6.22		37.33		300.00		300.00	
Copies	-		166.67		166.67		1,000.00		1,000.00	
Legal Advertising	2,011.05		402.21		2,413.26		1,000.00		2,500.00	
Miscellaneous	-		83.33		83.33		500.00		500.00	
Office Supplies	-		25.00		25.00		150.00		-	
Property Taxes	-		-		-		-		-	
Web Site Maintenance	1,600.00		1,400.00		3,000.00		2,400.00		2,700.00	
Dues, Licenses, and Fees	175.00		-		175.00		175.00		175.00	
General Liability Insurance	5,104.00		-		5,104.00		6,000.00		6,000.00	
Property & Casualty	125,570.00		-		125,570.00		112,000.00		150,000.00	
Deficit Funding/Longboard	17,441.42		1,260,318.58		1,277,760.00		1,277,760.00		1,277,760.00	
Total General & Administrative Expenses	$	254,305.98		$ 1,277,424.98		$ 1,531,730.96		$ 1,520,785.00		$ 1,569,435.00	

Total Expenses

  $	254,305.98 

  $ 1,277,424.98 

   $ 1,531,730.96 

   $ 1,520,785.00 

   $ 1,569,435.00 

Income (Loss) from Operations

$	(60,787.76)

$	58,260.82

$	(2,526.94)	$

-	$	(500.00)

Other Income (Expense)

Interest Income	$	2,105.78		$	421.16		$	2,526.94		$	-	$	500.00	
Total Other Income (Expense)	$	2,105.78		$	421.16		$	2,526.94		
$	-	$	500.00	
Net Income (Loss)	$	(58,681.98)		$	58,681.98		$	-		
$	-	$	-	

Grove Resort Community Development District FY 2020-2021 Debt Service Proposed Budget

	FY 2021
Proposed DS Budget	
REVENUES:		
Series 2017A	$	1,313,531.25	
Series 2017B	731,625.00	
TOTAL REVENUES	  $	2,045,156.25 	

EXPENDITURES:		
Series 2017A - Interest 11/1/2020	$	369,593.75	
Series 2017A - Interest 5/1/2021	364,468.75	
Series 2017A - Principal 5/1/2021	215,000.00	
Series 2017B - Interest 11/1/2020	146,325.00	
Series 2017B - Interest 5/1/2021	292,650.00	
Series 2017B - Principal 5/1/2021	-	
TOTAL EXPENDITURES	  $	1,388,037.50 	

EXCESS REVENUES (Series 2017A - Interest 11/1/2021)	

$	364,468.75	
EXCESS REVENUES (Series 2017B - Interest 11/1/2021)	292,650.00	

272431300001050	$	175.00	$	1,124.05	
272431300001060	$	175.00	$	1,124.05	
272431300001070	$	175.00	$	1,124.05	
272431300001080	$	175.00	$	1,124.05	
272431300001090	$	175.00	$	1,124.05	
272431300001100	$	175.00	$	1,124.05	
272431300001110	$	175.00	$	1,124.05	
272431300001120	$	175.00	$	1,124.05	
272431300001130	$	175.00	$	1,124.05	
272431300001140	$	175.00	$	1,124.05	
272431300001270	$	175.00	$	1,124.05	
272431300001280	$	175.00	$	1,124.05	
272431300001290	$	175.00	$	1,124.05	
272431300001300	$	175.00	$	1,124.05	
272431300001310	$	175.00	$	1,124.05	
272431300001320	$	175.00	$	1,124.05	
272431300002010	$	175.00	$	1,124.05	
272431300002020	$	175.00	$	1,124.05	
272431300002030	$	175.00	$	1,124.05	
272431300002040	$	175.00	$	1,124.05	
272431300002050	$	175.00	$	1,124.05	
272431300002060	$	175.00	$	1,124.05	
272431300002070	$	175.00	$	1,124.05	
272431300002080	$	175.00	$	1,124.05	
272431300002090	$	175.00	$	1,124.05	
272431300002100	$	175.00	$	1,124.05	
272431300002110	$	175.00	$	1,124.05	
272431300002120	$	175.00	$	1,124.05	
272431300002130	$	175.00	$	1,124.05	
272431300002140	$	175.00	$	1,124.05	
272431300002150	$	175.00	$	1,124.05	
272431300002160	$	175.00	$	1,124.05	
272431300002170	$	175.00	$	1,124.05	
272431300002180	$	175.00	$	1,124.05	
272431300002190	$	175.00	$	1,124.05	
272431300002200	$	175.00	$	1,124.05	
272431300002210	$	175.00	$	1,124.05	
272431300002220	$	175.00	$	1,124.05	
272431300002230	$	175.00	$	1,124.05	
272431300002240	$	175.00	$	1,124.05	
272431300002250	$	175.00	$	1,124.05	
272431300002260	$	175.00	$	1,124.05	
272431300002270	$	175.00	$	1,124.05	
272431300002280	$	175.00	$	1,124.05	
272431300002290	$	175.00	$	1,124.05	
272431300002300	$	175.00	$	1,124.05	

272431300002310	$	175.00	$	1,124.05	
272431300002320	$	175.00	$	1,124.05	
272431300002330	$	175.00	$	1,124.05	
272431300002340	$	175.00	$	1,124.05	
272431300002350	$	175.00	$	1,124.05	
272431300002360	$	175.00	$	1,124.05	
272431300002370	$	175.00	$	1,124.05	
272431300002380	$	175.00	$	1,124.05	
272431300002390	$	175.00	$	1,124.05	
272431300002400	$	175.00	$	1,124.05	
272431300002410	$	175.00	$	1,124.05	
272431300002420	$	175.00	$	1,124.05	
272431300002430	$	175.00	$	1,124.05	
272431300002440	$	175.00	$	1,124.05	
272431300002450	$	175.00	$	1,124.05	
272431300002460	$	175.00	$	1,124.05	
272431300003010	$	175.00	$	1,124.05	
272431300003020	$	175.00	$	1,124.05	
272431300003030	$	175.00	$	1,124.05	
272431300003040	$	175.00	$	1,124.05	
272431300003050	$	175.00	$	1,124.05	
272431300003060	$	175.00	$	1,124.05	
272431300003070	$	175.00	$	1,124.05	
272431300003080	$	175.00	$	1,124.05	
272431300003090	$	175.00	$	1,124.05	
272431300003100	$	175.00	$	1,124.05	
272431300003110	$	175.00	$	1,124.05	
272431300003120	$	175.00	$	1,124.05	
272431300003130	$	175.00	$	1,124.05	
272431300003140	$	175.00	$	1,124.05	
272431300003150	$	175.00	$	1,124.05	
272431300003160	$	175.00	$	1,124.05	
272431300003170	$	175.00	$	1,124.05	
272431300003180	$	175.00	$	1,124.05	
272431300003190	$	175.00	$	1,124.05	
272431300003200	$	175.00	$	1,124.05	
272431300003210	$	175.00	$	1,124.05	
272431300003220	$	175.00	$	1,124.05	
272431300003230	$	175.00	$	1,124.05	
272431300003240	$	175.00	$	1,124.05	
272431300003250	$	175.00	$	1,124.05	
272431300003260	$	175.00	$	1,124.05	
272431300003270	$	175.00	$	1,124.05	
272431300003280	$	175.00	$	1,124.05	
272431300003290	$	175.00	$	1,124.05	
272431300003300	$	175.00	$	1,124.05	

272431300003310	$	175.00	$	1,124.05	
272431300003320	$	175.00	$	1,124.05	
272431300003330	$	175.00	$	1,124.05	
272431300003340	$	175.00	$	1,124.05	
272431300003350	$	175.00	$	1,124.05	
272431300003360	$	175.00	$	1,124.05	
272431300003370	$	175.00	$	1,124.05	
272431300003380	$	175.00	$	1,124.05	
272431300003390	$	175.00	$	1,124.05	
272431300003400	$	175.00	$	1,124.05	
272431300003410	$	175.00	$	1,124.05	
272431300003420	$	175.00	$	1,124.05	
272431300003430	$	175.00	$	1,124.05	
272431300003440	$	175.00	$	1,124.05	
272431300003450	$	175.00	$	1,124.05	
272431300003460	$	175.00	$	1,124.05	
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272431300004030	$	175.00	$	1,124.05	
272431300004040	$	175.00	$	1,124.05	
272431300004050	$	175.00	$	1,124.05	
272431300004060	$	175.00	$	1,124.05	
272431300004070	$	175.00	$	1,124.05	
272431300004080	$	175.00	$	1,124.05	
272431300004090	$	175.00	$	1,124.05	
272431300004100	$	175.00	$	1,124.05	
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272431300004120	$	175.00	$	1,124.05	
272431300004130	$	175.00	$	1,124.05	
272431300004140	$	175.00	$	1,124.05	
272431300004150	$	175.00	$	1,124.05	
272431300004160	$	175.00	$	1,124.05	
272431300004170	$	175.00	$	1,124.05	
272431300004180	$	175.00	$	1,124.05	
272431300004190	$	175.00	$	1,124.05	
272431300004200	$	175.00	$	1,124.05	
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272431300004230	$	175.00	$	1,124.05	
272431300004240	$	175.00	$	1,124.05	
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272431300004260	$	175.00	$	1,124.05	
272431300004270	$	175.00	$	1,124.05	
272431300004280	$	175.00	$	1,124.05	
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272431300004300	$	175.00	$	1,124.05	

272431300004310	$	175.00	$	1,124.05	
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272431300004330	$	175.00	$	1,124.05	
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272431300004360	$	175.00	$	1,124.05	
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272431300004380	$	175.00	$	1,124.05	
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272431300004410	$	175.00	$	1,124.05	
272431300004420	$	175.00	$	1,124.05	
272431300004430	$	175.00	$	1,124.05	
272431300004440	$	175.00	$	1,124.05	
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272431300004460	$	175.00	$	1,124.05	
272431300005010	$	175.00	$	1,124.05	
272431300005020	$	175.00	$	1,124.05	
272431300005030	$	175.00	$	1,124.05	
272431300005040	$	175.00	$	1,124.05	
272431300005050	$	175.00	$	1,124.05	
272431300005060	$	175.00	$	1,124.05	
272431300005070	$	175.00	$	1,124.05	
272431300005080	$	175.00	$	1,124.05	
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272431300005100	$	175.00	$	1,124.05	
272431300005110	$	175.00	$	1,124.05	
272431300005120	$	175.00	$	1,124.05	
272431300005130	$	175.00	$	1,124.05	
272431300005140	$	175.00	$	1,124.05	
272431300005150	$	175.00	$	1,124.05	
272431300005160	$	175.00	$	1,124.05	
272431300005170	$	175.00	$	1,124.05	
272431300005180	$	175.00	$	1,124.05	
272431300005190	$	175.00	$	1,124.05	
272431300005200	$	175.00	$	1,124.05	
272431300005210	$	175.00	$	1,124.05	
272431300005220	$	175.00	$	1,124.05	
272431300005230	$	175.00	$	1,124.05	
272431300005240	$	175.00	$	1,124.05	
272431300005250	$	175.00	$	1,124.05	
272431300005260	$	175.00	$	1,124.05	
272431300005270	$	175.00	$	1,124.05	
272431300005280	$	175.00	$	1,124.05	
272431300005290	$	175.00	$	1,124.05	
272431300005300	$	175.00	$	1,124.05	

272431300005310	$	175.00	$	1,124.05	
272431300005320	$	175.00	$	1,124.05	
272431300005330	$	175.00	$	1,124.05	
272431300005340	$	175.00	$	1,124.05	
272431300005350	$	175.00	$	1,124.05	
272431300005360	$	175.00	$	1,124.05	
272431300005370	$	175.00	$	1,124.05	
272431300005380	$	175.00	$	1,124.05	
272431300005390	$	175.00	$	1,124.05	
272431300005400	$	175.00	$	1,124.05	
272431300005410	$	175.00	$	1,124.05	
272431300005420	$	175.00	$	1,124.05	
272431300005430	$	175.00	$	1,124.05	
272431300005440	$	175.00	$	1,124.05	
272431300005450	$	175.00	$	1,124.05	
272431300005460	$	175.00	$	1,124.05	
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272431300006020	$	175.00	$	1,124.05	
272431300006030	$	175.00	$	1,124.05	
272431300006040	$	175.00	$	1,124.05	
272431300006050	$	175.00	$	1,124.05	
272431300006060	$	175.00	$	1,124.05	
272431300006070	$	175.00	$	1,124.05	
272431300006080	$	175.00	$	1,124.05	
272431300006090	$	175.00	$	1,124.05	
272431300006100	$	175.00	$	1,124.05	
272431300006110	$	175.00	$	1,124.05	
272431300006120	$	175.00	$	1,124.05	
272431300006130	$	175.00	$	1,124.05	
272431300006140	$	175.00	$	1,124.05	
272431300006150	$	175.00	$	1,124.05	
272431300006160	$	175.00	$	1,124.05	
272431300006170	$	175.00	$	1,124.05	
272431300006180	$	175.00	$	1,124.05	
272431300006190	$	175.00	$	1,124.05	
272431300006200	$	175.00	$	1,124.05	
272431300006210	$	175.00	$	1,124.05	
272431300006220	$	175.00	$	1,124.05	
272431300006230	$	175.00	$	1,124.05	
272431300006240	$	175.00	$	1,124.05	
272431300006250	$	175.00	$	1,124.05	
272431300006260	$	175.00	$	1,124.05	
272431300006270	$	175.00	$	1,124.05	
272431300006280	$	175.00	$	1,124.05	
272431300006290	$	175.00	$	1,124.05	
272431300006300	$	175.00	$	1,124.05	

272431300006310	$	175.00	$	1,124.05	
272431300006320	$	175.00	$	1,124.05	
272431300006330	$	175.00	$	1,124.05	
272431300006340	$	175.00	$	1,124.05	
272431300006350	$	175.00	$	1,124.05	
272431300006360	$	175.00	$	1,124.05	
272431300006370	$	175.00	$	1,124.05	
272431300006380	$	175.00	$	1,124.05	
272431300006390	$	175.00	$	1,124.05	
272431300006400	$	175.00	$	1,124.05	
272431300006410	$	175.00	$	1,124.05	
272431300006420	$	175.00	$	1,124.05	
272431300006430	$	175.00	$	1,124.05	
272431300006440	$	175.00	$	1,124.05	
272431300006450	$	175.00	$	1,124.05	
272431300006460	$	175.00	$	1,124.05	
272431300007010	$	175.00	$	1,124.05	
272431300007020	$	175.00	$	1,124.05	
272431300007030	$	175.00	$	1,124.05	
272431300007040	$	175.00	$	1,124.05	
272431300007050	$	175.00	$	1,124.05	
272431300007060	$	175.00	$	1,124.05	
272431300007070	$	175.00	$	1,124.05	
272431300007080	$	175.00	$	1,124.05	
272431300007090	$	175.00	$	1,124.05	
272431300007100	$	175.00	$	1,124.05	
272431300007110	$	175.00	$	1,124.05	
272431300007120	$	175.00	$	1,124.05	
272431300007130	$	175.00	$	1,124.05	
272431300007140	$	175.00	$	1,124.05	
272431300007150	$	175.00	$	1,124.05	
272431300007160	$	175.00	$	1,124.05	
272431300007170	$	175.00	$	1,124.05	
272431300007180	$	175.00	$	1,124.05	
272431300007190	$	175.00	$	1,124.05	
272431300007200	$	175.00	$	1,124.05	
272431300007210	$	175.00	$	1,124.05	
272431300007220	$	175.00	$	1,124.05	
272431300007230	$	175.00	$	1,124.05	
272431300007240	$	175.00	$	1,124.05	
272431300007250	$	175.00	$	1,124.05	
272431300007260	$	175.00	$	1,124.05	
272431300007270	$	175.00	$	1,124.05	
272431300007280	$	175.00	$	1,124.05	
272431300007290	$	175.00	$	1,124.05	
272431300007300	$	175.00	$	1,124.05	

272431300007310	$	175.00	$	1,124.05	
272431300007320	$	175.00	$	1,124.05	
272431300007330	$	175.00	$	1,124.05	
272431300007340	$	175.00	$	1,124.05	
272431300007350	$	175.00	$	1,124.05	
272431300007360	$	175.00	$	1,124.05	
272431300007370	$	175.00	$	1,124.05	
272431300007380	$	175.00	$	1,124.05	
272431300007390	$	175.00	$	1,124.05	
272431300007400	$	175.00	$	1,124.05	
272431300007410	$	175.00	$	1,124.05	
272431300007420	$	175.00	$	1,124.05	
272431300007430	$	175.00	$	1,124.05	
272431300007440	$	175.00	$	1,124.05	
272431300007450	$	175.00	$	1,124.05	
272431300007460	$	175.00	$	1,124.05	
272431300021010	$	175.00	$	1,124.05	
272431300021020	$	175.00	$	1,124.05	
272431300021030	$	175.00	$	1,124.05	
272431300021040	$	175.00	$	1,124.05	
272431300021050	$	175.00	$	1,124.05	
272431300021070	$	175.00	$	1,124.05	
272431300021080	$	175.00	$	1,124.05	
272431300021090	$	175.00	$	1,124.05	
272431300021100	$	175.00	$	1,124.05	
272431300021110	$	175.00	$	1,124.05	
272431300021120	$	175.00	$	1,124.05	
272431300021130	$	175.00	$	1,124.05	
272431300021140	$	175.00	$	1,124.05	
272431300021150	$	175.00	$	1,124.05	
272431300021160	$	175.00	$	1,124.05	
272431300021170	$	175.00	$	1,124.05	
272431300021180	$	175.00	$	1,124.05	
272431300021190	$	175.00	$	1,124.05	
272431300021200	$	175.00	$	1,124.05	
272431300021210	$	175.00	$	1,124.05	
272431300021220	$	175.00	$	1,124.05	
272431300021230	$	175.00	$	1,124.05	
272431300021240	$	175.00	$	1,124.05	
272431300021250	$	175.00	$	1,124.05	
272431300021260	$	175.00	$	1,124.05	
272431300021270	$	175.00	$	1,124.05	
272431300021280	$	175.00	$	1,124.05	
272431300021290	$	175.00	$	1,124.05	
272431300021300	$	175.00	$	1,124.05	
272431300021310	$	175.00	$	1,124.05	

272431300021320	$	175.00	$	1,124.05	
272431300021330	$	175.00	$	1,124.05	
272431300021340	$	175.00	$	1,124.05	
272431300021350	$	175.00	$	1,124.05	
272431300021360	$	175.00	$	1,124.05	
272431300021370	$	175.00	$	1,124.05	
272431300021380	$	175.00	$	1,124.05	
272431300021390	$	175.00	$	1,124.05	
272431300021400	$	175.00	$	1,124.05	
272431300021410	$	175.00	$	1,124.05	
272431300021420	$	175.00	$	1,124.05	
272431300022010	$	175.00	$	1,124.05	
272431300022020	$	175.00	$	1,124.05	
272431300022030	$	175.00	$	1,124.05	
272431300022040	$	175.00	$	1,124.05	
272431300022050	$	175.00	$	1,124.05	
272431300022060	$	175.00	$	1,124.05	
272431300022070	$	175.00	$	1,124.05	
272431300022080	$	175.00	$	1,124.05	
272431300022090	$	175.00	$	1,124.05	
272431300022100	$	175.00	$	1,124.05	
272431300022110	$	175.00	$	1,124.05	
272431300022120	$	175.00	$	1,124.05	
272431300022130	$	175.00	$	1,124.05	
272431300022140	$	175.00	$	1,124.05	
272431300022150	$	175.00	$	1,124.05	
272431300022160	$	175.00	$	1,124.05	
272431300022170	$	175.00	$	1,124.05	
272431300022180	$	175.00	$	1,124.05	
272431300022190	$	175.00	$	1,124.05	
272431300022200	$	175.00	$	1,124.05	
272431300022210	$	175.00	$	1,124.05	
272431300022220	$	175.00	$	1,124.05	
272431300022230	$	175.00	$	1,124.05	
272431300022240	$	175.00	$	1,124.05	
272431300022250	$	175.00	$	1,124.05	
272431300022260	$	175.00	$	1,124.05	
272431300022270	$	175.00	$	1,124.05	
272431300022280	$	175.00	$	1,124.05	
272431300022290	$	175.00	$	1,124.05	
272431300022300	$	175.00	$	1,124.05	
272431300022310	$	175.00	$	1,124.05	
272431300022320	$	175.00	$	1,124.05	
272431300022330	$	175.00	$	1,124.05	
272431300022340	$	175.00	$	1,124.05	
272431300022350	$	175.00	$	1,124.05	

272431300022360	$	175.00	$	1,124.05	
272431300022370	$	175.00	$	1,124.05	
272431300022380	$	175.00	$	1,124.05	
272431300022390	$	175.00	$	1,124.05	
272431300022400	$	175.00	$	1,124.05	
272431300022410	$	175.00	$	1,124.05	
272431300022420	$	175.00	$	1,124.05	
272431300023010	$	175.00	$	1,124.05	
272431300023020	$	175.00	$	1,124.05	
272431300023030	$	175.00	$	1,124.05	
272431300023040	$	175.00	$	1,124.05	
272431300023050	$	175.00	$	1,124.05	
272431300023060	$	175.00	$	1,124.05	
272431300023070	$	175.00	$	1,124.05	
272431300023080	$	175.00	$	1,124.05	
272431300023090	$	175.00	$	1,124.05	
272431300023100	$	175.00	$	1,124.05	
272431300023110	$	175.00	$	1,124.05	
272431300023120	$	175.00	$	1,124.05	
272431300023130	$	175.00	$	1,124.05	
272431300023140	$	175.00	$	1,124.05	
272431300023150	$	175.00	$	1,124.05	
272431300023160	$	175.00	$	1,124.05	
272431300023170	$	175.00	$	1,124.05	
272431300023180	$	175.00	$	1,124.05	
272431300023190	$	175.00	$	1,124.05	
272431300023200	$	175.00	$	1,124.05	
272431300023210	$	175.00	$	1,124.05	
272431300023220	$	175.00	$	1,124.05	
272431300023230	$	175.00	$	1,124.05	
272431300023240	$	175.00	$	1,124.05	
272431300023250	$	175.00	$	1,124.05	
272431300023260	$	175.00	$	1,124.05	
272431300023270	$	175.00	$	1,124.05	
272431300023280	$	175.00	$	1,124.05	
272431300023290	$	175.00	$	1,124.05	
272431300023300	$	175.00	$	1,124.05	
272431300023310	$	175.00	$	1,124.05	
272431300023320	$	175.00	$	1,124.05	
272431300023330	$	175.00	$	1,124.05	
272431300023340	$	175.00	$	1,124.05	
272431300023350	$	175.00	$	1,124.05	
272431300023360	$	175.00	$	1,124.05	
272431300023370	$	175.00	$	1,124.05	
272431300023380	$	175.00	$	1,124.05	
272431300023390	$	175.00	$	1,124.05	

272431300023400	$	175.00	$	1,124.05	
272431300023410	$	175.00	$	1,124.05	
272431300023420	$	175.00	$	1,124.05	
272431300024010	$	175.00	$	1,124.05	
272431300024020	$	175.00	$	1,124.05	
272431300024030	$	175.00	$	1,124.05	
272431300024040	$	175.00	$	1,124.05	
272431300024050	$	175.00	$	1,124.05	
272431300024060	$	175.00	$	1,124.05	
272431300024070	$	175.00	$	1,124.05	
272431300024080	$	175.00	$	1,124.05	
272431300024090	$	175.00	$	1,124.05	
272431300024100	$	175.00	$	1,124.05	
272431300024110	$	175.00	$	1,124.05	
272431300024120	$	175.00	$	1,124.05	
272431300024130	$	175.00	$	1,124.05	
272431300024140	$	175.00	$	1,124.05	
272431300024150	$	175.00	$	1,124.05	
272431300024160	$	175.00	$	1,124.05	
272431300024170	$	175.00	$	1,124.05	
272431300024180	$	175.00	$	1,124.05	
272431300024190	$	175.00	$	1,124.05	
272431300024200	$	175.00	$	1,124.05	
272431300024210	$	175.00	$	1,124.05	
272431300024220	$	175.00	$	1,124.05	
272431300024230	$	175.00	$	1,124.05	
272431300024240	$	175.00	$	1,124.05	
272431300024250	$	175.00	$	1,124.05	
272431300024260	$	175.00	$	1,124.05	
272431300024270	$	175.00	$	1,124.05	
272431300024280	$	175.00	$	1,124.05	
272431300024290	$	175.00	$	1,124.05	
272431300024300	$	175.00	$	1,124.05	
272431300024310	$	175.00	$	1,124.05	
272431300024320	$	175.00	$	1,124.05	
272431300024330	$	175.00	$	1,124.05	
272431300024340	$	175.00	$	1,124.05	
272431300024350	$	175.00	$	1,124.05	
272431300024360	$	175.00	$	1,124.05	
272431300024370	$	175.00	$	1,124.05	
272431300024380	$	175.00	$	1,124.05	
272431300024390	$	175.00	$	1,124.05	
272431300024400	$	175.00	$	1,124.05	
272431300024410	$	175.00	$	1,124.05	
272431300024420	$	175.00	$	1,124.05	
272431300025010	$	175.00	$	1,124.05	

272431300025020	$	175.00	$	1,124.05	
272431300025030	$	175.00	$	1,124.05	
272431300025040	$	175.00	$	1,124.05	
272431300025050	$	175.00	$	1,124.05	
272431300025060	$	175.00	$	1,124.05	
272431300025070	$	175.00	$	1,124.05	
272431300025080	$	175.00	$	1,124.05	
272431300025090	$	175.00	$	1,124.05	
272431300025100	$	175.00	$	1,124.05	
272431300025110	$	175.00	$	1,124.05	
272431300025120	$	175.00	$	1,124.05	
272431300025130	$	175.00	$	1,124.05	
272431300025140	$	175.00	$	1,124.05	
272431300025150	$	175.00	$	1,124.05	
272431300025160	$	175.00	$	1,124.05	
272431300025170	$	175.00	$	1,124.05	
272431300025180	$	175.00	$	1,124.05	
272431300025190	$	175.00	$	1,124.05	
272431300025200	$	175.00	$	1,124.05	
272431300025210	$	175.00	$	1,124.05	
272431300025220	$	175.00	$	1,124.05	
272431300025230	$	175.00	$	1,124.05	
272431300025240	$	175.00	$	1,124.05	
272431300025250	$	175.00	$	1,124.05	
272431300025260	$	175.00	$	1,124.05	
272431300025270	$	175.00	$	1,124.05	
272431300025280	$	175.00	$	1,124.05	
272431300025290	$	175.00	$	1,124.05	
272431300025300	$	175.00	$	1,124.05	
272431300025310	$	175.00	$	1,124.05	
272431300025320	$	175.00	$	1,124.05	
272431300025330	$	175.00	$	1,124.05	
272431300025340	$	175.00	$	1,124.05	
272431300025350	$	175.00	$	1,124.05	
272431300025360	$	175.00	$	1,124.05	
272431300025370	$	175.00	$	1,124.05	
272431300025380	$	175.00	$	1,124.05	
272431300025390	$	175.00	$	1,124.05	
272431300025400	$	175.00	$	1,124.05	
272431300025410	$	175.00	$	1,124.05	
272431300025420	$	175.00	$	1,124.05	
272431300026010	$	175.00	$	1,124.05	
272431300026020	$	175.00	$	1,124.05	
272431300026030	$	175.00	$	1,124.05	
272431300026040	$	175.00	$	1,124.05	
272431300026050	$	175.00	$	1,124.05	

272431300026060	$	175.00	$	1,124.05	
272431300026070	$	175.00	$	1,124.05	
272431300026080	$	175.00	$	1,124.05	
272431300026090	$	175.00	$	1,124.05	
272431300026100	$	175.00	$	1,124.05	
272431300026110	$	175.00	$	1,124.05	
272431300026120	$	175.00	$	1,124.05	
272431300026130	$	175.00	$	1,124.05	
272431300026140	$	175.00	$	1,124.05	
272431300026150	$	175.00	$	1,124.05	
272431300026160	$	175.00	$	1,124.05	
272431300026170	$	175.00	$	1,124.05	
272431300026180	$	175.00	$	1,124.05	
272431300026190	$	175.00	$	1,124.05	
272431300026200	$	175.00	$	1,124.05	
272431300026210	$	175.00	$	1,124.05	
272431300026220	$	175.00	$	1,124.05	
272431300026230	$	175.00	$	1,124.05	
272431300026240	$	175.00	$	1,124.05	
272431300026250	$	175.00	$	1,124.05	
272431300026260	$	175.00	$	1,124.05	
272431300026270	$	175.00	$	1,124.05	
272431300026280	$	175.00	$	1,124.05	
272431300026290	$	175.00	$	1,124.05	
272431300026300	$	175.00	$	1,124.05	
272431300026310	$	175.00	$	1,124.05	
272431300026320	$	175.00	$	1,124.05	
272431300026330	$	175.00	$	1,124.05	
272431300026340	$	175.00	$	1,124.05	
272431300026350	$	175.00	$	1,124.05	
272431300026360	$	175.00	$	1,124.05	
272431300026370	$	175.00	$	1,124.05	
272431300026380	$	175.00	$	1,124.05	
272431300026390	$	175.00	$	1,124.05	
272431300026400	$	175.00	$	1,124.05	
272431300026410	$	175.00	$	1,124.05	
272431300026420	$	175.00	$	1,124.05	
272431300027010	$	175.00	$	1,124.05	
272431300027020	$	175.00	$	1,124.05	
272431300027030	$	175.00	$	1,124.05	
272431300027040	$	175.00	$	1,124.05	
272431300027050	$	175.00	$	1,124.05	
272431300027060	$	175.00	$	1,124.05	
272431300027070	$	175.00	$	1,124.05	
272431300027080	$	175.00	$	1,124.05	
272431300027090	$	175.00	$	1,124.05	

272431300027100	$	175.00	$	1,124.05	
272431300027110	$	175.00	$	1,124.05	
272431300027120	$	175.00	$	1,124.05	
272431300027130	$	175.00	$	1,124.05	
272431300027140	$	175.00	$	1,124.05	
272431300027150	$	175.00	$	1,124.05	
272431300027160	$	175.00	$	1,124.05	
272431300027170	$	175.00	$	1,124.05	
272431300027180	$	175.00	$	1,124.05	
272431300027190	$	175.00	$	1,124.05	
272431300027200	$	175.00	$	1,124.05	
272431300027210	$	175.00	$	1,124.05	
272431300027220	$	175.00	$	1,124.05	
272431300027230	$	175.00	$	1,124.05	
272431300027240	$	175.00	$	1,124.05	
272431300027250	$	175.00	$	1,124.05	
272431300027260	$	175.00	$	1,124.05	
272431300027270	$	175.00	$	1,124.05	
272431300027280	$	175.00	$	1,124.05	
272431300027290	$	175.00	$	1,124.05	
272431300027300	$	175.00	$	1,124.05	
272431300027310	$	175.00	$	1,124.05	
272431300027320	$	175.00	$	1,124.05	
272431300027330	$	175.00	$	1,124.05	
272431300027340	$	175.00	$	1,124.05	
272431300027350	$	175.00	$	1,124.05	
272431300027360	$	175.00	$	1,124.05	
272431300027370	$	175.00	$	1,124.05	
272431300027380	$	175.00	$	1,124.05	
272431300027390	$	175.00	$	1,124.05	
272431300027400	$	175.00	$	1,124.05	
272431300027410	$	175.00	$	1,124.05	
272431300031010	$	175.00	$	1,124.05	
272431300031020	$	175.00	$	1,124.05	
272431300031030	$	175.00	$	1,124.05	
272431300031040	$	175.00	$	1,124.05	
272431300031070	$	175.00	$	1,124.05	
272431300031080	$	175.00	$	1,124.05	
272431300031090	$	175.00	$	1,124.05	
272431300031100	$	175.00	$	1,124.05	
272431300031105	$	175.00	$	1,124.05	
272431300031110	$	175.00	$	1,124.05	
272431300031120	$	175.00	$	1,124.05	
272431300031130	$	175.00	$	1,124.05	
272431300031140	$	175.00	$	1,124.05	
272431300031150	$	175.00	$	1,124.05	

272431300031160	$	175.00	$	1,124.05	
272431300031170	$	175.00	$	1,124.05	
272431300031180	$	175.00	$	1,124.05	
272431300031190	$	175.00	$	1,124.05	
272431300031200	$	175.00	$	1,124.05	
272431300031210	$	175.00	$	1,124.05	
272431300031220	$	175.00	$	1,124.05	
272431300031230	$	175.00	$	1,124.05	
272431300031240	$	175.00	$	1,124.05	
272431300031250	$	175.00	$	1,124.05	
272431300031260	$	175.00	$	1,124.05	
272431300031270	$	175.00	$	1,124.05	
272431300031280	$	175.00	$	1,124.05	
272431300031290	$	175.00	$	1,124.05	
272431300031300	$	175.00	$	1,124.05	
272431300031310	$	175.00	$	1,124.05	
272431300031320	$	175.00	$	1,124.05	
272431300031330	$	175.00	$	1,124.05	
272431300031340	$	175.00	$	1,124.05	
272431300031350	$	175.00	$	1,124.05	
272431300031360	$	175.00	$	1,124.05	
272431300031370	$	175.00	$	1,124.05	
272431300031380	$	175.00	$	1,124.05	
272431300031390	$	175.00	$	1,124.05	
272431300031400	$	175.00	$	1,124.05	
272431300031410	$	175.00	$	1,124.05	
272431300031420	$	175.00	$	1,124.05	
272431300032010	$	175.00	$	1,124.05	
272431300032020	$	175.00	$	1,124.05	
272431300032030	$	175.00	$	1,124.05	
272431300032040	$	175.00	$	1,124.05	
272431300032050	$	175.00	$	1,124.05	
272431300032060	$	175.00	$	1,124.05	
272431300032070	$	175.00	$	1,124.05	
272431300032080	$	175.00	$	1,124.05	
272431300032090	$	175.00	$	1,124.05	
272431300032100	$	175.00	$	1,124.05	
272431300032110	$	175.00	$	1,124.05	
272431300032120	$	175.00	$	1,124.05	
272431300032130	$	175.00	$	1,124.05	
272431300032140	$	175.00	$	1,124.05	
272431300032150	$	175.00	$	1,124.05	
272431300032160	$	175.00	$	1,124.05	
272431300032170	$	175.00	$	1,124.05	
272431300032180	$	175.00	$	1,124.05	
272431300032190	$	175.00	$	1,124.05	

272431300032200	$	175.00	$	1,124.05	
272431300032210	$	175.00	$	1,124.05	
272431300032220	$	175.00	$	1,124.05	
272431300032230	$	175.00	$	1,124.05	
272431300032240	$	175.00	$	1,124.05	
272431300032250	$	175.00	$	1,124.05	
272431300032260	$	175.00	$	1,124.05	
272431300032270	$	175.00	$	1,124.05	
272431300032280	$	175.00	$	1,124.05	
272431300032290	$	175.00	$	1,124.05	
272431300032300	$	175.00	$	1,124.05	
272431300032310	$	175.00	$	1,124.05	
272431300032320	$	175.00	$	1,124.05	
272431300032330	$	175.00	$	1,124.05	
272431300032340	$	175.00	$	1,124.05	
272431300032350	$	175.00	$	1,124.05	
272431300032360	$	175.00	$	1,124.05	
272431300032370	$	175.00	$	1,124.05	
272431300032380	$	175.00	$	1,124.05	
272431300032390	$	175.00	$	1,124.05	
272431300032400	$	175.00	$	1,124.05	
272431300032410	$	175.00	$	1,124.05	
272431300032420	$	175.00	$	1,124.05	
272431300033010	$	175.00	$	1,124.05	
272431300033020	$	175.00	$	1,124.05	
272431300033030	$	175.00	$	1,124.05	
272431300033040	$	175.00	$	1,124.05	
272431300033050	$	175.00	$	1,124.05	
272431300033060	$	175.00	$	1,124.05	
272431300033070	$	175.00	$	1,124.05	
272431300033080	$	175.00	$	1,124.05	
272431300033090	$	175.00	$	1,124.05	
272431300033100	$	175.00	$	1,124.05	
272431300033110	$	175.00	$	1,124.05	
272431300033120	$	175.00	$	1,124.05	
272431300033130	$	175.00	$	1,124.05	
272431300033140	$	175.00	$	1,124.05	
272431300033150	$	175.00	$	1,124.05	
272431300033160	$	175.00	$	1,124.05	
272431300033170	$	175.00	$	1,124.05	
272431300033180	$	175.00	$	1,124.05	
272431300033190	$	175.00	$	1,124.05	
272431300033200	$	175.00	$	1,124.05	
272431300033210	$	175.00	$	1,124.05	
272431300033220	$	175.00	$	1,124.05	
272431300033230	$	175.00	$	1,124.05	

272431300033240	$	175.00	$	1,124.05	
272431300033250	$	175.00	$	1,124.05	
272431300033260	$	175.00	$	1,124.05	
272431300033270	$	175.00	$	1,124.05	
272431300033280	$	175.00	$	1,124.05	
272431300033290	$	175.00	$	1,124.05	
272431300033300	$	175.00	$	1,124.05	
272431300033310	$	175.00	$	1,124.05	
272431300033320	$	175.00	$	1,124.05	
272431300033330	$	175.00	$	1,124.05	
272431300033340	$	175.00	$	1,124.05	
272431300033350	$	175.00	$	1,124.05	
272431300033360	$	175.00	$	1,124.05	
272431300033370	$	175.00	$	1,124.05	
272431300033380	$	175.00	$	1,124.05	
272431300033390	$	175.00	$	1,124.05	
272431300033400	$	175.00	$	1,124.05	
272431300033410	$	175.00	$	1,124.05	
272431300033420	$	175.00	$	1,124.05	
272431300034010	$	175.00	$	1,124.05	
272431300034020	$	175.00	$	1,124.05	
272431300034030	$	175.00	$	1,124.05	
272431300034040	$	175.00	$	1,124.05	
272431300034050	$	175.00	$	1,124.05	
272431300034060	$	175.00	$	1,124.05	
272431300034070	$	175.00	$	1,124.05	
272431300034080	$	175.00	$	1,124.05	
272431300034090	$	175.00	$	1,124.05	
272431300034100	$	175.00	$	1,124.05	
272431300034110	$	175.00	$	1,124.05	
272431300034120	$	175.00	$	1,124.05	
272431300034130	$	175.00	$	1,124.05	
272431300034140	$	175.00	$	1,124.05	
272431300034150	$	175.00	$	1,124.05	
272431300034160	$	175.00	$	1,124.05	
272431300034170	$	175.00	$	1,124.05	
272431300034180	$	175.00	$	1,124.05	
272431300034190	$	175.00	$	1,124.05	
272431300034200	$	175.00	$	1,124.05	
272431300034210	$	175.00	$	1,124.05	
272431300034220	$	175.00	$	1,124.05	
272431300034230	$	175.00	$	1,124.05	
272431300034240	$	175.00	$	1,124.05	
272431300034250	$	175.00	$	1,124.05	
272431300034260	$	175.00	$	1,124.05	
272431300034270	$	175.00	$	1,124.05	

272431300034280	$	175.00	$	1,124.05	
272431300034290	$	175.00	$	1,124.05	
272431300034300	$	175.00	$	1,124.05	
272431300034310	$	175.00	$	1,124.05	
272431300034320	$	175.00	$	1,124.05	
272431300034330	$	175.00	$	1,124.05	
272431300034340	$	175.00	$	1,124.05	
272431300034350	$	175.00	$	1,124.05	
272431300034360	$	175.00	$	1,124.05	
272431300034370	$	175.00	$	1,124.05	
272431300034380	$	175.00	$	1,124.05	
272431300034390	$	175.00	$	1,124.05	
272431300034400	$	175.00	$	1,124.05	
272431300034410	$	175.00	$	1,124.05	
272431300034420	$	175.00	$	1,124.05	
272431300035010	$	175.00	$	1,124.05	
272431300035020	$	175.00	$	1,124.05	
272431300035030	$	175.00	$	1,124.05	
272431300035040	$	175.00	$	1,124.05	
272431300035050	$	175.00	$	1,124.05	
272431300035060	$	175.00	$	1,124.05	
272431300035070	$	175.00	$	1,124.05	
272431300035080	$	175.00	$	1,124.05	
272431300035090	$	175.00	$	1,124.05	
272431300035100	$	175.00	$	1,124.05	
272431300035110	$	175.00	$	1,124.05	
272431300035120	$	175.00	$	1,124.05	
272431300035130	$	175.00	$	1,124.05	
272431300035140	$	175.00	$	1,124.05	
272431300035150	$	175.00	$	1,124.05	
272431300035160	$	175.00	$	1,124.05	
272431300035170	$	175.00	$	1,124.05	
272431300035180	$	175.00	$	1,124.05	
272431300035190	$	175.00	$	1,124.05	
272431300035200	$	175.00	$	1,124.05	
272431300035210	$	175.00	$	1,124.05	
272431300035220	$	175.00	$	1,124.05	
272431300035230	$	175.00	$	1,124.05	
272431300035240	$	175.00	$	1,124.05	
272431300035250	$	175.00	$	1,124.05	
272431300035260	$	175.00	$	1,124.05	
272431300035270	$	175.00	$	1,124.05	
272431300035280	$	175.00	$	1,124.05	
272431300035290	$	175.00	$	1,124.05	
272431300035300	$	175.00	$	1,124.05	
272431300035310	$	175.00	$	1,124.05	

272431300035320	$	175.00	$	1,124.05	
272431300035330	$	175.00	$	1,124.05	
272431300035340	$	175.00	$	1,124.05	
272431300035350	$	175.00	$	1,124.05	
272431300035360	$	175.00	$	1,124.05	
272431300035370	$	175.00	$	1,124.05	
272431300035380	$	175.00	$	1,124.05	
272431300035390	$	175.00	$	1,124.05	
272431300035400	$	175.00	$	1,124.05	
272431300035410	$	175.00	$	1,124.05	
272431300035420	$	175.00	$	1,124.05	
272431300036010	$	175.00	$	1,124.05	
272431300036020	$	175.00	$	1,124.05	
272431300036030	$	175.00	$	1,124.05	
272431300036040	$	175.00	$	1,124.05	
272431300036050	$	175.00	$	1,124.05	
272431300036060	$	175.00	$	1,124.05	
272431300036070	$	175.00	$	1,124.05	
272431300036080	$	175.00	$	1,124.05	
272431300036090	$	175.00	$	1,124.05	
272431300036100	$	175.00	$	1,124.05	
272431300036110	$	175.00	$	1,124.05	
272431300036120	$	175.00	$	1,124.05	
272431300036130	$	175.00	$	1,124.05	
272431300036140	$	175.00	$	1,124.05	
272431300036150	$	175.00	$	1,124.05	
272431300036160	$	175.00	$	1,124.05	
272431300036170	$	175.00	$	1,124.05	
272431300036180	$	175.00	$	1,124.05	
272431300036190	$	175.00	$	1,124.05	
272431300036200	$	175.00	$	1,124.05	
272431300036210	$	175.00	$	1,124.05	
272431300036220	$	175.00	$	1,124.05	
272431300036230	$	175.00	$	1,124.05	
272431300036240	$	175.00	$	1,124.05	
272431300036250	$	175.00	$	1,124.05	
272431300036260	$	175.00	$	1,124.05	
272431300036270	$	175.00	$	1,124.05	
272431300036280	$	175.00	$	1,124.05	
272431300036290	$	175.00	$	1,124.05	
272431300036300	$	175.00	$	1,124.05	
272431300036310	$	175.00	$	1,124.05	
272431300036320	$	175.00	$	1,124.05	
272431300036330	$	175.00	$	1,124.05	
272431300036340	$	175.00	$	1,124.05	
272431300036350	$	175.00	$	1,124.05	

272431300036360	$	175.00	$	1,124.05	
272431300036370	$	175.00	$	1,124.05	
272431300036380	$	175.00	$	1,124.05	
272431300036390	$	175.00	$	1,124.05	
272431300036400	$	175.00	$	1,124.05	
272431300036410	$	175.00	$	1,124.05	
272431300036420	$	175.00	$	1,124.05	
272431300037010	$	175.00	$	1,124.05	
272431300037020	$	175.00	$	1,124.05	
272431300037030	$	175.00	$	1,124.05	
272431300037040	$	175.00	$	1,124.05	
272431300037050	$	175.00	$	1,124.05	
272431300037060	$	175.00	$	1,124.05	
272431300037070	$	175.00	$	1,124.05	
272431300037080	$	175.00	$	1,124.05	
272431300037090	$	175.00	$	1,124.05	
272431300037100	$	175.00	$	1,124.05	
272431300037110	$	175.00	$	1,124.05	
272431300037120	$	175.00	$	1,124.05	
272431300037130	$	175.00	$	1,124.05	
272431300037140	$	175.00	$	1,124.05	
272431300037150	$	175.00	$	1,124.05	
272431300037160	$	175.00	$	1,124.05	
272431300037170	$	175.00	$	1,124.05	
272431300037180	$	175.00	$	1,124.05	
272431300037190	$	175.00	$	1,124.05	
272431300037200	$	175.00	$	1,124.05	
272431300037210	$	175.00	$	1,124.05	
272431300037220	$	175.00	$	1,124.05	
272431300037230	$	175.00	$	1,124.05	
272431300037240	$	175.00	$	1,124.05	
272431300037250	$	175.00	$	1,124.05	
272431300037260	$	175.00	$	1,124.05	
272431300037270	$	175.00	$	1,124.05	
272431300037280	$	175.00	$	1,124.05	
272431300037290	$	175.00	$	1,124.05	
272431300037300	$	175.00	$	1,124.05	
272431300037310	$	175.00	$	1,124.05	
272431300037320	$	175.00	$	1,124.05	
272431300037330	$	175.00	$	1,124.05	
272431300037340	$	175.00	$	1,124.05	
272431300037350	$	175.00	$	1,124.05	
272431300037360	$	175.00	$	1,124.05	
272431300037370	$	175.00	$	1,124.05	
272431300037380	$	175.00	$	1,124.05	
272431300037390	$	175.00	$	1,124.05	

272431300037400	$	175.00	$	1,124.05	
272431300037410	$	175.00	$	1,124.05	
272431300037420	$	175.00	$	1,124.05	
272430000000022	$	943.25	$	‐	
312427000000049	$	520.80	$	‐	
312427300001001	$	1,020.08	$	‐	
312427000000062	$	10.88	$	‐	
312427000000050	$	78.75	$	‐	

$	
156,048.75	
$	
985,791.85	
$	149,806.80	$	946,360.18	

Auditor Selection Committee Rankings & Selection of Auditor

Public Facilities Report

(provided under separate cover)

First Amendment to District Management Agreement with PFM

FIRST ADDENDUM TO DISTRICT MANAGEMENT AGREEMENT

This First Addendum to District Management Agreement (“Addendum”), is made and entered into as of this             day of 	, 2020 (the “Effective Date”), by and between Grove Resort Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, located in Orange County, Florida (the “District’), and PFM Group Consulting LLC (“Consultant”).

RECITALS

WHEREAS, the District and Fishkind & Associates, Inc. entered into that certain District Management Agreement dated February 12, 2019 (the “Agreement”);

WHEREAS, the Agreement was assigned to Consultant by virtue of a Notice of Assignment of Contract for District Management Services dated April 12, 2019 (“Assignment”);

WHEREAS, the District and the Consultant desire to amend the District Management Services set forth in Exhibit A of the Agreement (“Exhibit A”) and accordingly adjust the monthly compensation due to Consultant as set forth in Exhibit B of the Agreement (“Exhibit B”), as further described in this Addendum; and

WHEREAS, the District and the Consultant each has the authority to execute this Addendum and to perform its obligations and duties hereunder, and each party has satisfied all conditions precedent to the execution of this Addendum so that this Addendum constitutes a legal and binding obligation of each party hereto.

NOW, THEREFORE, based on good and valuable consideration and mutual covenants of the parties, the receipt of which and sufficiency of which is hereby acknowledged, the District and the Consultant agree as follows:

RECITALS. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Addendum.

AMENDMENT TO SCOPE OF SERVICES. The following services from the Agreement’s Exhibit A – Scope of Services, Section I. General Management Services are amended as follows (underline language added; strikethrough deleted):
The Manager will, either directly or ensure the District contracts with a third-party, for (i) the maintenance of maintain the District’s website in compliance with applicable law and (ii) ensure an e-mail system is in place which provides a separate “CDD e-mail address” for all Board members with an archiving system which will allow Manager to respond to public records requests and maintain e-mails in compliance with applicable records retention law.

AMENDMENT TO COMPENSATION. The first paragraph of the Agreement’s Exhibit B – Compensation for Services shall be amended as follows (underline language added; strikethrough deleted):
If the District directly contracts with a third-party for the website and email services listed below, Manager shall not charge District the fees set forth below.

AFFIRMATION OF AGREEMENT. Except as specifically amended above, the Agreement shall remain in full force and effect, unaltered by this Addendum.

IN WITNESS WHEREOF, the parties hereto have caused this Addendum to be executed the day and year first above written.

Attest:	GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Witness:	PFM GROUP CONSULTING LLC

Signature of Witness	Name:  	
Title:    	

Print Name of Witness

Grove Resort Community Development District

First Amendment to Website Maintenance Agreement with Vglobal Tech

FIRST ADDENDUM TO THE AGREEMENT BETWEEN THE GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT AND NEWAGETUTORS LLC, D/B/A VGLOBALTECH, FOR WEBSITE AUDITING, REMEDIATION, AND MAINTENANCE SERVICES

This  First  Addendum  (“First  Addendum”)  is  made  and  entered into this   	 August, 2020, by and between:

GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT, a local unit of special- purpose government, established and existing pursuant to Chapter 190, Florida Statutes, with a mailing address of 12051 Corporate Boulevard, Orlando, Florida 32817 (the "District"), and
NEWAGETUTORS LLC, D/B/A VGLOBALTECH, a Florida limited liability company, with a mailing address of 636 Fanning Drive, Winter Springs, Florida 32708 ("Contractor" and, together with the District, the “Parties”).
RECITALS

day of

WHEREAS, the District and the Contractor entered into that Agreement between the Lakeside Preserve Community Development District and NewAgeTutors LLC, D/B/A VGlobalTech, for Website Auditing, Remediation and Maintenance Services, dated November 5, 2019 (the “Agreement”), incorporated herein by this reference; and

WHEREAS, Section 10(M) of the Agreement provides that the Agreement may be amended by an instrument in writing executed by both Parties; and

WHEREAS, the Parties desire to amend the Agreement to provide for additional services including additional maintenance, website hosting and e-mail hosting and related support, as more particularly described in Contractor’s proposal for services attached hereto as Exhibit A and incorporated herein by this reference; and

WHEREAS, each of the Parties hereto has the authority to execute this First Addendum and to perform its obligations and duties hereunder, and each Party has satisfied all conditions precedent to the execution of this First Addendum so that this First Addendum constitutes a legal and binding obligation of each Party hereto.

NOW, THEREFORE, based upon good and valuable consideration and the mutual covenants of the Parties, the receipt and sufficiency of which are hereby acknowledged, the Parties agree as follows:

SECTION 1. RECITALS; DEFINITIONS. The recitals  stated  above are true and  correct  and by this reference are incorporated into and form a material part of this First Addendum. Capitalized terms not otherwise defined herein shall have the meaning as defined in the Agreement.

SECTION 2. AFFIRMATION OF  THE  AGREEMENT.  The District and Contractor agree  that nothing contained herein shall alter or amend the Parties’ rights and obligations under the Agreement, except to the extent set forth in Section 3 of this First Addendum. The Agreement is hereby affirmed and continues to constitute a valid and binding agreement between the Parties, including but not limited to provisions regarding ADA and WCAG standards, public records, indemnification, and sovereign immunity. To the extent any of the provisions of this First Addendum or the Agreement conflict with the provisions of Exhibits A attached hereto, this First Addendum and the Agreement shall control.

SECTION 3. AMENDMENTS. Pursuant to Section 10(M) of the Agreement,  the  Agreement is hereby amended as follows:

The Agreement is hereby amended to add additional Services pursuant to Contractor’s proposal attached hereto as Exhibit A. Such Services shall also include hosting and maintaining the District’s website consistent with current ADA and WCAG standards, as such terms are defined in the Agreement, including but not limited to:

provide assistive support via telephone and/or email up to ten (10) hours per month, including regularly corresponding with the District staff regarding remediated documents, providing updates to the Website, and providing recommendations of remedial actions, as needed. Notwithstanding the foregoing, the District may request that Contractor attend a conference call or an in-person meeting of the District to review metrics, results and summaries of maintenance performed to-date;

remediate new documents identified by the District to accessible formats for assistive technologies, as needed, including new agenda materials;

provide and update Contractor’s Compliance Shield and Accessibility Policy, which may need to be updated from time to time, for display and use on the Website;

provide secure “https” certification and provide premium, secure “cloud” hosting with fail-over, automated, and regular back-up measures to ensure continued functionality and accessibility of the Website (collectively, “Hosting”). Hosting shall also include, but not be limited to, unlimited file space, bandwidth, fast website response, and 99.9% website uptime;

providing an e-mail account and an archiving system which will allow the District, its supervisors, staff or representatives, to respond to public records requests and maintain e-mails in compliance with applicable records retention law;

providing any and all other efforts reasonably necessary to allow the District to receive the maximum benefit of the additional Services contemplated by this First Addendum and the Agreement.

Compensation for the services shall be amended in accordance with Exhibit A.

Such payment shall be due and payable in accordance with the terms of the Agreement.

All additional services provided pursuant to this First Addendum shall meet the ADA and WCAG standards, as such terms are defined in the Agreement.

SECTION 4.	EFFECTIVE DATE. This First Addendum shall be effective upon execution by both Parties hereto, effective as of the date and year first written above.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

IN WITNESS WHEREOF, the parties hereto have caused this Addendum to be executed the day and year first above written.

Attest:	GROVE RESORT COMMUNITY DEVELOPMENT DISTRICT

Secretary	Chairman, Board of Supervisors

Witness:	NEWAGETUTORS LLC, a Florida Limited Liability Company, d/b/a VGlobalTech

Signature of Witness	Name: Vaibhav V. Joshi
Title:	Manager

Print Name

Exhibit A:	Scope of Additional Services

EXHIBIT A

Grove Resort Community Development District

Funding Request 22

GROVE RESORT
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Funding Request No. 022
7/9/2020

Item	Payee	Invoice	General
No.	Number	Fund

1	Developer Funding Request
2020 Request #3	--

$ 23,880.25

TOTAL	$ 23,880.25

c/o PFM Group Consulting

Grove Resort Community Development District

Payment Authorization Nos 98 - 99

GROVE RESORT
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorizations No. 098

7/24/2020

Item	
Payee	
Invoice	
General	
No.		Number	Fund	

1	
Hopping Green & Sams			
	General Counsel Through 06/30/2020	115867	$ 5,262.50	
2	PFM Group Consulting			
	Reimbursables: May 2020	OE-EXP-00895	$	1.50	
	Reimbursables: June 2020	OE-EXP-00949	$	2.00	
3	West Orange Times			
	Legal Advertising on 07/16/2020	20-02571W	$	77.25	

TOTAL	$ 5,343.25

Secretary / Assistant Secretary	Chairperson

c/o Fishkind & Associates, Inc.

Amanda Lane

From:	Kevin Mays <kmays@btipartners.com>
Sent:	Sunday, July 26, 2020 4:50 PM
To:	Amanda Lane
Subject:	Re: Grove Resort - PA #98

 EXTERNAL EMAIL: Use care with links and attachments.	 Ok to pay
Sent from my iPhone

On Jul 24, 2020, at 7:51 PM, Amanda Lane <lanea@pfm.com> wrote:

All,

Please see attached for Payment Authorization(s) #98 for Grove Resort. Please provide authorization to pay (via email or signed cover sheet). If you have any questions, please let me know.

Amanda Lane
Assistant Chief District Accountant

PFM Group Consulting LLC LaneA@pfm.com | web pfm.com
phone 407.723.5900 (direct phone 407.723.5925) | fax 407.723.5901 12051 Corporate Blvd. | Orlando, FL 32817

<GR - PA 098.pdf>

1

GROVE RESORT
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorizations No. 099
8/7/2020

Item	Payee	Invoice	General
No.	Number	Fund

1	West Orange Times
Legal Advertising on 07/30/2020	20-02750W

$	37.34

TOTAL	$	37.34

Secretary / Assistant Secretary	Chairperson

c/o Fishkind & Associates, Inc.
12051 Corporate Boulevard
Orlando, FL 32817
(407) 382-3256

Amanda Lane

From:	Kevin Mays <kmays@btipartners.com>
Sent:	Saturday, August 8, 2020 4:16 PM
To:	Amanda Lane; Jody Pino; Patricia Brown
Subject:	RE: Grove Resort - PA #99

 EXTERNAL EMAIL: Use care with links and attachments.	 Ok to pay

From: Amanda Lane <lanea@pfm.com>
Sent: Friday, August 7, 2020 4:50 PM
To: Jody Pino <jpino@groveresort.com>; Kevin Mays <kmays@btipartners.com>; Patricia Brown
<PBrown@btipartners.com>
Subject: Grove Resort - PA #99

All,

Please see attached for Payment Authorization(s) #99 for Grove Resort. Please provide authorization to pay (via email or signed cover sheet). If you have any questions, please let me know.

Amanda Lane
Assistant Chief District Accountant

PFM Group Consulting LLC LaneA@pfm.com | web pfm.com
phone 407.723.5900 (direct phone 407.723.5925) | fax 407.723.5901 12051 Corporate Blvd. | Orlando, FL 32817

1

Grove Resort Community Development District

District’s Financial Position

Statement of Financial Position As of 7/31/2020

General Fund

Debt Service Fund

Debt Service Fund - B

Capital Projects Fund

Capital Projects Fund - B

General Long	Total Term Debt

Current Assets			Assets		
General Checking Account	$156,706.82						$156,706.82	
Assessments Receivable	49,435.95						49,435.95	
Prepaid Expenses	2,639.87						2,639.87	
Assessments Receivable		$317,465.24					317,465.24	
Due From Other Funds		49,784.12					49,784.12	
Debt Service Reserve A1 Bond		947,437.50					947,437.50	
Revenue A1 Bond		249,506.53					249,506.53	
Interest A1 Bond		14.50					14.50	
Principal A1 Bond		7.52					7.52	
Due From Other Funds				$97,272.54			97,272.54	
Debt Service Reserve B1 Bond				3,000,000.00			3,000,000.00	
Revenue B1 Bond				0.16			0.16	
Interest B1 Bond				14,013.18			14,013.18	
Prepayment B1 Bond				4,034.78			4,034.78	
Prepayment B2 Bond				937,095.04			937,095.04	
Acquisition/Construction A1 Bond					$20,363.12		20,363.12	
Acquisition/Construction B1 Bond						$205,829.30	205,829.30	
Total Current Assets	$208,782.64		$1,564,215.41		$4,052,415.70		$20,363.12		$205,829.30		$0.00		$6,051,606.17	

Investments
Amount Available in Debt Service Funds											$5,152,109.21		$5,152,109.21	
Amount To Be Provided											18,267,890.79		18,267,890.79	
Total Investments	$0.00		$0.00		$0.00		$0.00		$0.00		$23,420,000.00		$23,420,000.00	

Total Assets	$208,782.64		$1,564,215.41		$4,052,415.70		$20,363.12		$205,829.30		$23,420,000.00		$29,471,606.17	

Liabilities and Net Assets

Current Liabilities
Accounts Payable	
$164,821.82												
$164,821.82	
Deferred Revenue	49,435.95												49,435.95	
Deferred Revenue			$317,465.24										317,465.24	
Total Current Liabilities	$214,257.77		$317,465.24		$0.00		$0.00		$0.00		$0.00		$531,723.01	

Long Term Liabilities
Revenue Bonds Payable - Long-Term											

$23,420,000.00		

$23,420,000.00	
Total Long Term Liabilities	$0.00		$0.00		$0.00		$0.00		$0.00		$23,420,000.00		$23,420,000.00	
Total Liabilities	$214,257.77		$317,465.24		$0.00		$0.00		$0.00		$23,420,000.00		$23,951,723.01	

Net Assets
Net Assets, Unrestricted	

$10,709.52												

$10,709.52	
Current Year Net Assets, Unrestricted	(627.50)												(627.50)	
Net Assets - General Government	25,683.41												25,683.41	
Current Year Net Assets - General Government	(41,240.56)												(41,240.56)	
Net Assets, Unrestricted			$1,065,594.74										1,065,594.74	
Current Year Net Assets, Unrestricted			181,155.43										181,155.43	
Net Assets, Unrestricted					$5,264,745.11								5,264,745.11	
Current Year Net Assets, Unrestricted					(1,212,329.41)								(1,212,329.41)	
Net Assets, Unrestricted							$13,322.03						13,322.03	
Current Year Net Assets, Unrestricted							7,041.09						7,041.09	
Net Assets, Unrestricted									$148,334.15				148,334.15	
Current Year Net Assets, Unrestricted									57,495.15				57,495.15	
Total Net Assets	($5,475.13)		$1,246,750.17		$4,052,415.70		$20,363.12		$205,829.30		$0.00		$5,519,883.16	
														
Total Liabilities and Net Assets	$208,782.64		$1,564,215.41		$4,052,415.70		$20,363.12		$205,829.30		$23,420,000.00		$29,471,606.17	

Debt Service	Debt Service	Capital	
Fund	Fund - B	Projects Fund	

Statement of Activities As of 7/31/2020

General Fund

Capital Projects Fund - B

General Long Term Debt

Total

Revenues

On-Roll Assessments	$98,068.05												$98,068.05	
Off-Roll Assessments	6,368.00												6,368.00	
Developer Contributions	71,640.75												71,640.75	
Other Income & Other Financing Sources	17,441.42												17,441.42	
Inter-Fund Transfers In	(627.50)												(627.50)	
On-Roll Assessments			$629,974.02										629,974.02	
Off-Roll Assessments			35,607.00										35,607.00	
Other Assessments			454,925.99										454,925.99	
Inter-Fund Group Transfers In			(6,840.31)										(6,840.31)	
Off-Roll Assessments					$3,444,527.84								3,444,527.84	
Other Assessments					762,925.01								762,925.01	
Inter-Fund Group Transfers In					(56,503.43)								(56,503.43)	
Inter-Fund Transfers In							$7,467.81						7,467.81	
Inter-Fund Transfers In									$56,503.43				56,503.43	
Total Revenues	$192,890.72		$1,113,666.70		$4,150,949.42		$7,467.81		$56,503.43		$0.00		$5,521,478.08	

Expenses

Trustee Services	$11,047.43												$11,047.43	
Management	20,833.30												20,833.30	
Engineering	287.65												287.65	
Dissemination Agent	5,000.00												5,000.00	
Property Appraiser	878.00												878.00	
District Counsel	52,820.47												52,820.47	
Assessment Administration	5,000.00												5,000.00	
Reamortization Schedules	375.00												375.00	
Audit	6,000.00												6,000.00	
Travel and Per Diem	131.55												131.55	
Postage & Shipping	31.11												31.11	
Legal Advertising	2,011.05												2,011.05	
Web Site Maintenance	1,600.00												1,600.00	
Dues, Licenses, and Fees	175.00												175.00	
General Liability Insurance	5,104.00												5,104.00	
Property & Casualty	125,570.00												125,570.00	
Principal Payments - A Bond			$195,000.00										195,000.00	
Interest Payments - A Bond			744,062.50										744,062.50	
Principal Payments - B Bond					$4,595,000.00								4,595,000.00	
Interest Payments - B Bond					831,900.00								831,900.00	
District Counsel							$525.50						525.50	
Total Expenses	$236,864.56		$939,062.50		$5,426,900.00		$525.50		$0.00		$0.00		$6,603,352.56	

Other Revenues (Expenses) & Gains (Losses)

Interest Income	$2,105.78												$2,105.78	
Interest Income			$6,551.23										6,551.23	
Interest Income					$63,621.17								63,621.17	
Interest Income							$98.78						98.78	
Interest Income									$991.72				991.72	
Total Other Revenues (Expenses) & Gains (Losses)	$2,105.78		$6,551.23		$63,621.17		$98.78		$991.72		$0.00		$73,368.68	
Change In Net Assets	($41,868.06)		$181,155.43		($1,212,329.41)		$7,041.09		$57,495.15		$0.00		($1,008,505.80)	

Net Assets At Beginning Of Year	
$36,392.93		
$1,065,594.74		
$5,264,745.11		
$13,322.03		
$148,334.15		
$0.00		
$6,528,388.96	

Net Assets At End Of Year	

($5,475.13)		

$1,246,750.17		

$4,052,415.70		

$20,363.12		

$205,829.30		

$0.00		

$5,519,883.16	

Grove Resort CDD
Budget to Actual
For the Month Ending 7/31/2020

Year To Date

Revenues							Adopted Budget	
On-Roll Assessments	$	98,068.05		$	81,900.00		$	16,168.05		$	98,280.00	
Off-Roll Assessments	6,368.00		41,020.00		(34,652.00)		49,224.00	
Developer Contributions	71,640.75		79,600.80		(7,960.05)		95,521.00	
Developer Contributions - Deficit Funding/Longboard	17,441.42		1,064,800.00		(1,047,358.58)		1,277,760.00	
Net Revenues	$	193,518.22		$ 1,267,320.80		$ (1,073,802.58)		$ 1,520,785.00	

General & Administrative Expenses								
Trustee Services	$	11,047.43		$	10,000.00		$	1,047.43		$	12,000.00	
Management	20,833.30		20,833.30		-		25,000.00	
Engineering	287.65		4,166.70		(3,879.05)		5,000.00	
Dissemination Agent	5,000.00		4,166.70		833.30		5,000.00	
Property Appraiser	878.00		-		878.00		-	
District Counsel	52,820.47		50,000.00		2,820.47		60,000.00	
Assessment Administration	5,000.00		4,166.70		833.30		5,000.00	
Reamortization Schedules	375.00		416.70		(41.70)		500.00	
Audit	6,000.00		5,000.00		1,000.00		6,000.00	
Travel and Per Diem	131.55		416.70		(285.15)		500.00	
Telephone	-		416.70		(416.70)		500.00	
Postage & Shipping	31.11		250.00		(218.89)		300.00	
Copies	-		833.30		(833.30)		1,000.00	
Legal Advertising	2,011.05		833.30		1,177.75		1,000.00	
Miscellaneous	-		416.60		(416.60)		500.00	
Office Supplies	-		125.00		(125.00)		150.00	
Web Site Maintenance	1,600.00		2,000.00		(400.00)		2,400.00	
Dues, Licenses, and Fees	175.00		145.80		29.20		175.00	
General Liability Insurance	5,104.00		5,000.00		104.00		6,000.00	
Property & Casualty	125,570.00		93,333.30		32,236.70		112,000.00	
Deficit Funding/Longboard	17,441.42		1,064,800.00		(1,047,358.58)		1,277,760.00	
Total General & Administrative Expenses	$	254,305.98		$ 1,267,320.80		$ (1,013,014.82)		$ 1,520,785.00	

Actual	Budget	Variance	FY 2020

Total Expenses

  $	254,305.98 

   $ 1,267,320.80 

  $ (1,013,014.82)

  $ 1,520,785.00 

Interest Income	$	2,105.78		$	-	$	2,105.78		$	-	
Total Other Income (Expense)	$	2,105.78		$	-	$	2,105.78		$	-	
Net Income (Loss)	$	(58,681.98)		$	-	$	(58,681.98)		$	-	

Income (Loss) from Operations Other Income (Expense)

$	(60,787.76)	$

-	$	(60,787.76)	$	-

Grove Resort Community Development District

Staff Reports