Astonia
Community Development District Meeting Agenda
October 2, 2025

Astonia
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
September 25, 2025
Board of Supervisors Meeting
Astonia Community Development District

Dear Board Members:
A meeting of the Board of Supervisors of the Astonia Community Development District will be held Thursday, October 2, 2025, at 12:30 PM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.
Zoom Video Join Link: https://us06web.zoom.us/j/81658640015
Call-In Information: 1-305-224-1968
Meeting ID: 816 5864 0015

Following is the advance agenda for the meeting:
Roll Call
Public Comment Period (Public Comments will be limited to three (3) minutes)
Approval of Minutes of the August 13, 2025 Board of Supervisors Meeting and Audit Committee Meeting
Organizational Matters
Acceptance of Resignation of Karen Ritchie (Seat #1 Exp. 11/2026)
Appointment of Individual to Fill Board Vacancy
Administration of Oath of Office to Newly Appointed Individual
Consideration of Resolution 2026-01 Appointing an Assistant Secretary
KVW Memo Regarding Updated Provisions of the District’s Rules of Procedure
Consideration of Resolution 2026-02 Setting a Public Hearing to Amend Rules of Procedure
Updated Rules of Procedure
Consideration of Resolution 2026-03 Authorizing Spending Authority
Presentation of Arbitrage Reports
Series 2021 (North Parcel AA)
Series 2021 (AA2)
Ratification of FY25 Audit Engagement Letter with Option to Renew 4 Years
Staff Reports
Attorney
Engineer
Field Manager’s Report
Discussion of Lighting on Hatteras
Consideration of Proposals for Holiday Lighting
District Manager’s Report
Check Register
Balance Sheet & Income Statement
Ratification of Series 2023 Requisition # 5
Other Business
Supervisors Requests and Audience Comments
Adjournment

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MINUTES OF MEETING ASTONIA
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Astonia Community Development District was held on Wednesday, August 13, 2025, at 1:03 p.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Halsey Carson	Chairman
Cody Hatmaker	Vice Chairman
Gary Hatmaker	Assistant Secretary Also present were:
Katie O’Rourke	District Manager, GMS
Jill Burns	District Manager, GMS
Lauren Gentry	District Counsel, KVW Law
Anastasia Rios	District Counsel, KVW Law
Allen Bailey	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. O’Rourke called the meeting to order and called the roll at 1:03 p.m. Three Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. O’Rourke stated no members of the public were present, but there were residents in attendance via Zoom. There being no public comments, the next item followed.
August 13, 2025	Astonia CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the June 11, 2025
Board of Supervisors Meeting & the June 11, 2025 Audit Committee Meeting
Ms. O’Rourke presented the minutes of the June 11, 2025, Board of Supervisors meeting. She asked for any comments, questions, or corrections to the minutes. The Board had no changes.

FOURTH ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of Timothy Todd (Seat #1 Exp. 11/2026)
Ms. O’Rourke stated they were looking for a motion to accept the resignation of Mr.
Timothy Todd.

Appointment of Individual to Fill Board Vacancy
Ms. Burns noted that a motion was made to nominate Ms. Karen Ritchie.

Administration of Oath of Office to Newly Appointed Individual
Ms. O’Rourke stated that the oath would be given at a later date.

Consideration of Resolution 2025-07 Electing Officers
Ms. O’Rourke stated that the Board had reviewed the updated organizational chart starting on page 62. Ms. Monica Virgin was removed from her position due to her transition into a different role, and she was subsequently added as an Assistant Secretary, alongside Ms. Jill Burns and Mr. George Flint. The Board noted that a motion was still needed to appoint a Chairperson and Vice
August 13, 2025	Astonia CDD

Chairperson, with the others serving as Assistant Secretaries. Mr. Carson was nominated to serve as the Chair and Mr. Cody Hatmaker was appointed as the Vice Chairman.

FIFTH ORDER OF BUSINESS	Public Hearing
Ms. Burns stated that this public hearing had been advertised and asked for a motion to open the public hearing.

Consideration of Resolution 2025-08 Adopting the Fiscal Year 2026 Budget and Appropriating Funds
Ms. Burns stated that the Board had reviewed the budget highlights and noted there was a decrease proposed for the upcoming fiscal year. Single-family lots were reduced by about $40 and townhome lots by about $30 compared to the current year. The most significant savings came from field expenses, mainly from lower landscaping and water/sewer costs based on actuals and contracts. Amenity expenses were slightly higher due to an increase in security services, with coverage expanded to seven days a week during peak season. Even with that change, the overall budget still went down, helped by lowering the capital reserve contribution. Ms. Burns asked for public comments on the budget, but none were made. She asked if anyone had any questions or comments, then asked for a motion to approve.

Consideration of Resolution 2025-09 Imposing Special Assessments and Certifying an Assessment Roll
Ms. Burns stated that the Board had certified the assessments for collection based on the approved budget and noted the previously levied debt assessments. Since the assessment amount
August 13, 2025	Astonia CDD

was being decreased, they removed the line in Section 2 about the lien being the maximum assessment rate and then approved the resolution as amended.

Ms. Burns asked for a motion to close the public hearing.

SIXTH ORDER OF BUSINESS	Acceptance of Audit Committee Rankings
and Authorization to Send Notice to Award
Ms. O’Rourke stated that the committee had previously ranked Grau & Associates as the number one choice, and the Board only needed a motion to accept those rankings and authorize staff to send the notice of award to Grau & Associates.

SEVENTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-10
Designation of Regular Monthly Meeting Date, Time and Location for Fiscal Year 2026
Ms. O’Rourke stated that the Board had reviewed the proposed meeting dates starting on page one and confirmed there were no holiday conflicts. All meetings were scheduled for the second Wednesday of each month at 1:00 p.m.
August 13, 2025	Astonia CDD

EIGHTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-11
Adopting Amended Amenity Rules
Ms. O’Rourke stated that on page 122, section 3 of the amenity policies, the Board added language under the lakes and ponds section to make it clear that motorized vessels and boats were not allowed to operate within the District’s lakes. She added they were looking for a motion to approve.

NINTH ORDER OF BUSINESS	Presentation of Arbitrage Rebate Report
from AMTEC for Series 2023 Assessment Area Three Project Bonds
Ms. O’Rourke stated that the Board had reviewed the arbitrage rebate compliance report starting on page 125 of the agenda package. She added that the District must show it did not earn more interest than it paid on its bonds. The independent report, required by the trust indenture, showed a negative amount of $7,056.62 on page 4, confirming compliance. A motion was requested to accept the report.

TENTH ORDER OF BUSINESS	Presentation of Fiscal Year 2024 Audit
Report
Ms. O’Rourke stated that Grau & Associates had completed the annual audit starting on page 142 for Fiscal Year 2024. She noted that it was an independent report required by statute and submitted on time by the June 30 deadline. She stated that the findings indicated a clean audit,
August 13, 2025	Astonia CDD

with no noncompliance issues, no findings, and no corrective actions required. The Board was asked for a motion to accept the report.

ELEVENTH ORDER OF BUSINESS	Goals and Objectives
Adoption of the Fiscal Year 2026 Goals & Objectives
Ms. O’Rourke stated that the Board had reviewed the 2026 goals and objectives beginning on page 175 of the agenda package. She noted that state law required CDDs to adopt annual goals and report on them at the end of each fiscal year, and management recommended continuing to adopt them alongside the annual budget. Ms. O’Rourke added that the goals covered three main areas: community communication and engagement, infrastructure and facilities maintenance, and financial transparency and accountability. Staff suggested adopting the same goals as the prior year for efficiency, effective October 1, 2025, through September 30, 2026. Ms. O’Rourke said that the Board was asked for any edits or discussion; otherwise, a motion to approve was requested.

Presentation of Fiscal Year 2025 Goals and Objectives and Authorizing Chair to Execute
Ms. O’Rourke stated that the Board had reviewed the goals approved last year and noted that they were on track to meet them. Ms. O’Rourke explained that they just needed a motion to allow the chair to sign off on the goals at the end of the fiscal year so they could be reported as completed and posted online by the December 1 deadline. The agenda packet included a checklist for the chair and District manager to confirm completion. A motion was made to authorize the chair to sign the appointment.

August 13, 2025	Astonia CDD

TWELFTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hancock stated that the Form 1s were due July 1st, though there was still a grace period for anyone who hadn’t submitted it yet. She added that Ms. Burns's office could help with questions. Ms. Hancock noted that when filling out the form, they also checked off the ethics training requirement, which has to be completed every year. She said that the same online videos from last year still counted, and free links were available if needed. She also mentioned that anyone who hadn’t turned in their form would have received an email, so if no email was received, they were in good standing.

Engineer
Mr. Hunter was not present. Ms. O’Rourke stated that they could relay any engineering questions to Mr. Hunter.

Field Manager’s Report
Mr. Bailey reported that the beam on North Monument had been put back in place and held up through the weather. The road on James Paul Road was repaired. Fence sections at the dog park and other small storm-damaged areas were fixed. New landscaping was installed around the district and was looking healthy, and ponds had no major algae issues.

Consideration of Weber Proposal for Installation of Mulch at Pool Area
Mr. Bailey presented the proposal for installing the mulch in the pool area. The Board agreed the mulch was optional and held off until pictures could be provided.

Consideration of Weber Proposal of Mulch for the Playground –
ADDED
Mr. Bailey stated the proposal to replace worn mulch at the Estonian playground was
$2,500.
August 13, 2025	Astonia CDD

Consideration of Weber Proposal for Installation of Irrigation Bubblers at New Trees
Mr. Bailey stated that the proposal for the installation of the irrigation bubbler and fixing the broken lines along the boulevards would cost $4,335.

Consideration of Proposal to Install Lighting at Astonia North Entry Monument
Mr. Bailey stated that Residents had complained that the North Monument sign was too dark. Two lighting proposals were presented: Florida Lighting at $850 for an 80-watt floodlight, and Current Demands at $1,187 for a 90-watt floodlight. Since the area was dark due to a downed county streetlight, the board leaned toward the Florida Lighting option to brighten the monument.

District Manager’s Report
Check Register
Ms. O’Rourke stated that the check register for April 1, 2025, through June 30, 2025, is included in the package for review. She added that all of the invoices were checked for accuracy and offered to take questions; otherwise, she is looking for a motion to approve.

August 13, 2025	Astonia CDD

Balance Sheet & Income Statement
Ms. O’Rourke noted that financial statements are included in the package for review. She stated that these were the unaudited financials through June 20, 2025, and that there was no action necessary.

Approval of Amenity Policy Clarification Regarding Access Card Issuance
Ms. O’Rourke stated that the Board could approve a minor update to the amenity policies. She noted that the old wording stated access cards would be given at closing, but it was later changed to indicate they would be provided once residents registered after closing. This was done to clear up confusion from some builders who thought the cards were handed out at closing. No one objected to the change.

THIRTEENTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

FOURTEENTH ORDER OF BUSINESS	Supervisor’s	Requests	and	Audience
Comments
There being no comments, the next item followed.

FIFTEENTH ORDER OF BUSINESS	Adjournment
Ms. Burns adjourned the meeting.

August 13, 2025	Astonia CDD

Secretary/Assistant Secretary	Chairman/Vice Chairman

MINUTES OF MEETING ASTONIA
COMMUNITY DEVELOPMENT DISTRICT

The audit committee meeting of the Board of Supervisors of the Astonia Community Development District was held on Wednesday, August 13, 2025, at 1:00 p.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present for the Audit Committee were:

Halsey Carson Cody Hatmaker Gary Hatmaker

Also present were:

Katie O’Rourke	District Manager, GMS
Jill Burns	District Manager, GMS
Lauren Gentry	District Counsel, Kilinski Van Wyk
Anastasia Rios	District Counsel, Kilinski Van Wyk
Allen Bailey	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called the roll at 1:00 p.m.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated no members of the public were present, and one joining via Zoom.

THIRD ORDER OF BUSINESS	Review of Proposals and Tally of Audit
Committee Members Rankings
Grau & Associates
Richie Tandoc
Ms. Burns stated that she had reviewed the two audit proposals, one from Grau & Associates and one from Richie Tandoc. She explained that both firms were qualified, but that
August 13, 2025	Astonia CDD

Grau & Associates had more experience with CDDs and offered a slightly lower fee. She noted that the suggested rankings gave Grau & Associates a total score of 100 and Richie Tandoc a total of 97, which placed Grau & Associates as #1 and Richie Tandoc #2. Ms. Burns noted that the Board was given the option to accept those rankings or to do their own scoring.

FOURTH ORDER OF BUSINESS	Adjournment
Ms. Burns adjourned the meeting.

Secretary/Assistant Secretary	Chairman/Vice Chairman

2

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From: Monica Virgen mvirgen@gmscfl.com
Subject: Fwd: Resignation from CDD
Date: September 16, 2025 at 5:09 PM
To:

From: Karen Ritchie <ritkar7@gmail.com> Date: September 9, 2025 at 11:06:25 AM EDT To: jburns@gmscfl.com
Subject: Resignation from CDD

Good morning, Jill. I no longer work for Center State Development so I need to resign from all CDD's. Please let me know if there is anything in particular that needs to be done on my part.
Thank you, Karen Ritchie

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RESOLUTION 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT ELECTING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE

Whereas, the Astonia Community Development District (the “District”) is a local unit of
special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and
WHEREAS, pursuant to Chapter 190, Florida Statutes, the Board of Supervisors (“Board”), shall organize by electing one of its members as Chair and by electing an Assistant Secretary, and such other officers as the Board may deem necessary.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1.	DISTRICT OFFICERS. The following persons are elected to the offices
shown:

Assistant Secretary		

SECTION 2.	CONFLICTS. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.
SECTION 3.	EFFECTIVE DATE. This Resolution shall become effective immediately upon its adoption.

Passed and adopted 2nd day of October 2025
ATTEST:	ASTONIA COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

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MEMORANDUM

To:	Board of Supervisors; District Staff From: Kilinski | Van Wyk PLLC
Date:	September 1, 2025

Re:	Updated Provisions of the District’s Rules of Procedure

Please find attached to this memorandum an updated version of the previously adopted Rules of Procedure (“Rules”). Revisions were made to maintain consistency between the Rules and current Florida law, including statutory changes adopted in the 2025 Legislative Session, as well as to facilitate greater efficiency in the operation of the District. An explanation of each material change to the Rules is provided below. Minor formatting or proofreading changes are not summarized. Should you have any questions regarding the revisions to the Rules, please do not hesitate to contact your KVW attorney.
Business Hours
Language was added to Rules 1.0(3) and 3.11(1)(d) to clarify that the normal business hours of the District are 9:00 a.m. to 5:00 p.m., Monday through Friday, excluding holidays.
Public Meetings, Hearings, and Workshops
Language was added to Rule 1.3(1)(d) to provide an earlier deadline for individuals to request accommodations for meeting participation. An individual requiring special accommodations to participate in the meeting, hearing, or workshop must contact the office of the District Manager at least three (3) business days prior to the scheduled meeting, hearing, or workshop.
Language was added to Rule 1.3(3) to provide examples of what may constitute “good cause” to amend a meeting agenda.
Language was added to Rule 1.3(6) to require that the notice for an emergency meeting include the specific reasons for the emergency meeting.
Notice of Rule Development
Rule 2.0(2) was revised to reflect the recent legislative change requiring the Notice of Rule Development to be published at least seven (7) days prior to the notice of rulemaking and thirty- five (35) days prior to the public hearing on the proposed rule. Rule 2.0(2) was also revised to require the Notice of Rule Development to include the following: (1) the grant of rulemaking authority for the proposed rule and the law being implemented; and (2) the proposed rule number.

Notices of Rulemaking
Rule 2.0(3) was also revised to reflect the recent legislative changes requiring the Notice of Rulemaking to include the following: (1) the proposed rule number; (2) the name, email address, and telephone number of the staff member who may be contacted regarding the intended action; and (3) the website where the statement of estimated regulatory costs may be viewed in its entirety, if applicable.
Rule 2.0(3) was further revised to require any material proposed to be incorporated by reference be available for inspection and copying by the public at the time of publication of the Notice of Rulemaking and to permit the Notice of Rulemaking to be delivered electronically to all persons named in the proposed rule or who have requested advance notice of rulemaking.
Petitions to Initiate Rulemaking
Rule 2.0(5) was revised to require the District’s Board of Supervisors to initiate rulemaking proceedings within thirty (30) calendar days of receiving a petition to initiate rulemaking proceedings, in accordance with Florida Statutes.
Emergency Rule Adoption
Rule 2.0(8) was amended to permit the District’s Board of Supervisors to adopt an emergency rule if it is necessitated by immediate danger to the public health, safety, or welfare, or if the Legislature authorizes the Board of Supervisors to adopt emergency rules. Notice of the emergency rules must include the Board of Supervisors’ findings of immediate danger, necessity, and procedural fairness or a citation to the grant of emergency rulemaking authority.
Rule Variances
Rule 2.0(12)(a) was amended to include safety-related concerns as an example of a “substantial hardship” which could justify a rule variance.
Competitive Purchases
Rule 3.0(3) was revised to incorporate the recent legislative change that prohibits the District from penalizing a bidder for performing a larger volume of construction work for the District or rewarding a bidder for performing a smaller volume of construction work for the District on a public works project as defined in Section 255.0992, Florida Statutes. A public works project is defined as “an activity that is paid for with any local or state-appropriated funds and that consists of the construction, maintenance, repair, renovation, remodeling, or improvement of a building, road, street, sewer, storm drain, water system, site development, irrigation system, reclamation project, gas or electrical distribution system, gas or electrical substation, or other facility, project, or portion thereof owned in whole or in part by any political subdivision.” A public works project does not include the provision of goods, services, or work incidental to the public works project, such as security services, janitorial services, landscape services, maintenance services, or any other services that do not require a construction contracting license or involve supplying or carrying construction materials for a public works project.

Auditor Selection Committee Notices
Rule 3.2(6) was revised to require seven (7) days’ notice of Auditor Selection Committee meetings, in accordance with Florida Law regarding meeting notices.
Purchase of Insurance
Rule 3.3(2)(g) was amended to remove “geographic location” from the list of evaluation criteria for the purchase of insurance.
Construction Contract Bids
Rule 3.5(2)(e) was amended to clarify that mistakes in arithmetic extension of pricing may be corrected by the Board provided such corrections do not result in a material change to the bid amount or create an unfair advantage.
Emergency Construction Service Purchases
Rule 3.5(5) was amended to clarify the circumstances under which the District may undertake an emergency purchase of construction services.
Bid Protests
Rules 3.11(4) and (5) were amended to provide additional details regarding the required procedures for bid protests.
Facsimile Notices, Generally
Changes were made throughout the Rules to remove facsimile as a method of notice and to add electronic mail as an acceptable method of notice where permitted by law.

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RESOLUTION 2026-02
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT TO DESIGNATE DATE, TIME AND PLACE OF PUBLIC HEARING AND AUTHORIZATION TO PUBLISH NOTICE OF SUCH HEARING FOR THE PURPOSE OF ADOPTING RESTATED RULES OF PROCEDURE; AND PROVIDING AN EFFECTIVE DATE

Whereas, Astonia Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida; and

Whereas, the Board of Supervisors of the District (the “Board”) is authorized by Section 190.011(5), Florida Statutes, to adopt rules and orders pursuant to Chapter 120, Florida Statutes; and
Whereas, the Board previously adopted Rules of Procedure to govern the operation and administration of the District and now wishes to set a public hearing to consider amendments thereto.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. A Public Hearing will be held to adopt the District’s Amended and Restated Rules of Procedure on 	, 2025, at 1:00 p.m., at the Holiday-Inn-Winter Haven, 200 Cypress Gardens Boulevard, Winter Haven, Florida 33880.

SECTION 2. The District Secretary is directed to publish notice of the hearing in accordance with Section 120.54, Florida Statutes.
Section 3. This Resolution shall become effective immediately upon its adoption.

Passed and Adopted this 2nd day of October 2025.
ATTEST:	ASTONIA COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Proposed Amended and Restated Rules of Procedure

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RULES OF PROCEDURE
ASTONIA COMMUNITY DEVELOPMENT DISTRICT EFFECTIVE AS OF [DATE]
TABLE OF CONTENTS
Rule 1.0	General.	2
Rule 1.1	Board of Supervisors; Officers and Voting.	3
Rule 1.2 	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.	7
Rule 1.3	Public Meetings, Hearings, and Workshops.	10
Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse	15
Rule 2.0 	Rulemaking Proceedings	16
Rule 3.0	Competitive Purchase	22
Rule 3.1	Procedure Under the Consultants' Competitive Negotiations Act.	27
Rule 3.2	Procedure Regarding Auditor Selection.	31
Rule 3.3	Purchase of Insurance	35
Rule 3.4	Pre-qualification	37
Rule 3.5	Construction Contracts, Not Design-Build.	43
Rule 3.6	Construction Contracts, Design-Build.	47
Rule 3.7 	Payment and Performance Bonds.	52
Rule 3.8	Goods, Supplies, and Materials.	53
Rule 3.9	Maintenance Services.	57
Rule 3.10	Contractual Services.	60
Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5,
3.6, 3.8, and 3.9.	61
Rule 4.0	Effective Date.	64
Rule 1.0	General.

The Astonia Community Development District (“District”) was created pursuant to the provisions of Chapter 190 of the Florida Statutes, and was established to provide for the ownership, operation, maintenance, and provision of various capital facilities and services within its jurisdiction. The purpose of these rules (“Rules”) is to describe the general operations of the District.

Definitions located within any section of these Rules shall be applicable within all other sections, unless specifically stated to the contrary.

Unless specifically permitted by a written agreement with the District, the District does not accept documents filed by electronic mail or facsimile transmission. Filings are only accepted during normal business hours, which are 9:00 a.m. to 5:00 p.m., Monday through Friday, excluding holidays.

A Rule of the District shall be effective upon adoption by affirmative vote of the District Board. After a Rule becomes effective, it may be repealed or amended only through the rulemaking procedures specified in these Rules. Notwithstanding, the District may immediately suspend the application of a Rule if the District determines that the Rule conflicts with Florida law. In the event that a Rule conflicts with Florida law and its application has not been suspended by the District, such Rule should be interpreted in the manner that best effectuates the intent of the Rule while also complying with Florida law. If the intent of the Rule absolutely cannot be effectuated while complying with Florida law, the Rule shall be automatically suspended.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.
Rule 1.1	Board of Supervisors; Officers and Voting.

Board of Supervisors. The Board of Supervisors of the District (“Board”) shall consist of five (5) members. Members of the Board (“Supervisors”) appointed by ordinance or rule or elected by landowners must be citizens of the United States of America and residents of the State of Florida. Supervisors elected or appointed by the Board to elector seats must be citizens of the United States of America, residents of the State of Florida and of the District and registered to vote with the Supervisor of Elections of the county in which the District is located and for those elected, shall also be qualified to run by the Supervisor of Elections. The Board shall exercise the powers granted to the District under Florida law.

Supervisors shall hold office for the term specified by Section 190.006 of the Florida Statutes. If, during the term of office, any Board member(s) vacates their office, the remaining member(s) of the Board shall fill the vacancies by appointment for the remainder of the term(s). If three or more vacancies exist at the same time, a quorum, as defined herein, shall not be required to appoint replacement Board members.

Three (3) members of the Board shall constitute a quorum for the purposes of conducting business, exercising powers and all other purposes. A Board member shall be counted toward the quorum if physically present at the meeting, regardless of whether such Board member is prohibited from, or abstains from, participating in discussion or voting on a particular item.

Action taken by the Board shall be upon a majority vote of the members present, unless otherwise provided in the Rules or required by law. Subject to Rule 1.3(10), a Board member participating in the Board meeting by teleconference or videoconference shall be entitled to vote and take all other action as though physically present.

Unless otherwise provided for by an act of the Board, any one Board member may attend a mediation session on behalf of the Board. Any agreement resulting from such mediation session must be approved pursuant to subsection (1)(c) of this Rule.

Officers. At the first Board meeting held after each election where the newly elected members take office, the Board shall select a Chairperson, Vice-Chairperson, Secretary, Assistant Secretary, and Treasurer.

The Chairperson must be a member of the Board. If the Chairperson resigns from that office or ceases to be a member of the Board, the Board shall select a Chairperson. The Chairperson serves at the pleasure of the Board. The Chairperson shall be authorized to execute resolutions and contracts on the District’s behalf. The Chairperson shall convene and conduct all meetings of the Board. In the event the Chairperson is unable to attend a
meeting, the Vice-Chairperson shall convene and conduct the meeting. The Chairperson or Vice-Chairperson may delegate the responsibility of conducting the meeting to the District’s manager (“District Manager”) or District Counsel, in whole or in part.

The Vice-Chairperson shall be a member of the Board and shall have such duties and responsibilities as specifically designated by the Board from time to time. The Vice-Chairperson has the authority to execute resolutions and contracts on the District’s behalf in the absence of the Chairperson. If the Vice-Chairperson resigns from office or ceases to be a member of the Board, the Board shall select a Vice-Chairperson. The Vice-Chairperson serves at the pleasure of the Board.

The Secretary of the Board serves at the pleasure of the Board and need not be a member of the Board. The Secretary shall be responsible for maintaining the minutes of Board meetings and may have other duties assigned by the Board from time to time. An employee of the District Manager may serve as Secretary. The Secretary shall be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

The Treasurer need not be a member of the Board but must be a resident of the State of Florida. The Treasurer shall perform duties described in Section 190.007(2) and (3) of the Florida Statutes, as well as those assigned by the Board from time to time. The Treasurer shall serve at the pleasure of the Board. The Treasurer shall either be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

In the event that both the Chairperson and Vice-Chairperson are absent from a Board meeting and a quorum is present, the Board may designate one of its members or a member of District staff to convene and conduct the meeting. In such circumstances, any of the Board members present are authorized to execute agreements, resolutions, and other documents approved by the Board at such meeting. In the event that the Chairperson and Vice-Chairperson are both unavailable to execute a document previously approved by the Board, the Secretary or any Assistant Secretary may execute such document.

The Board may assign additional duties to District officers from time to time, which include, but are not limited to, executing documents on behalf of the District.
The Chairperson, Vice-Chairperson, and any other person authorized by District Resolution may sign checks and warrants for the District, countersigned by the Treasurer or other persons authorized by the Board.

Committees. The Board may establish committees of the Board, either on a permanent or temporary basis, to perform specifically designated functions. Committees may include individuals who are not members of the Board. Such functions may include, but are not limited to, review of bids, proposals, and qualifications, contract negotiations, personnel matters, and budget preparation. Florida Open Meetings Laws apply to such Committees.

Record Book. The Board shall keep a permanent record book entitled “Record of Proceedings,” in which shall be recorded minutes of all meetings, resolutions, proceedings, certificates, and corporate acts. The Records of Proceedings shall be located at a District office and shall be available for inspection by the public.

Meetings. For each fiscal year, the Board shall establish a schedule of regular meetings, which shall be published in a newspaper of general circulation in the county in which the District is located and filed with the local general-purpose governments within whose boundaries the District is located. All meetings of the Board and Committees serving an advisory function shall be open to the public in accordance with the provisions of Chapter 286 of the Florida Statutes.

Voting Conflict of Interest. The Board shall comply with Section 112.3143 of the Florida Statutes, so as to ensure the proper disclosure of conflicts of interest on matters coming before the Board for a vote. For the purposes of this section, "voting conflict of interest" shall be governed by the Florida Constitution and Chapters 112 and 190 of the Florida Statutes, as amended from time to time. Generally, a voting conflict exists when a Board member is called upon to vote on an item which would inure to the Board member’s special private gain or loss or the Board member knows would inure to the special private gain or loss of a principal by whom the Board member is retained, the parent organization or subsidiary of a corporate principal, a business associate, or a relative including only a father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, and daughter-in-law.

When a Board member knows the member has a conflict of interest on a matter coming before the Board, the member should notify the Board’s Secretary prior to participating in any discussion with the Board on the matter. The Board member shall publicly announce the conflict of interest at the meeting. This announcement shall appear in the minutes.

If the Board member was elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, the Board member may vote or abstain from voting on the matter at issue. If the Board
member was elected by electors residing within the District, the Board member is prohibited from voting on the matter at issue. In the event that the Board member intends to abstain or is prohibited from voting, such Board member shall not participate in the discussion on the item subject to the vote.

The Board’s Secretary shall prepare a Memorandum of Voting Conflict (Form 8B) which shall then be signed by the Board member, filed with the Board’s Secretary, and provided for attachment to the minutes of the meeting within fifteen (15) days of the meeting.

If a Board member inadvertently votes on a matter and later learns he or she has a conflict on the matter, the member shall immediately notify the Board’s Secretary. Within fifteen (15) days of the notification, the member shall file the appropriate Memorandum of Voting Conflict, which will be attached to the minutes of the Board meeting during which the vote on the matter occurred. The Memorandum of Voting Conflict shall immediately be provided to other Board members and shall be read publicly at the next meeting held subsequent to the filing of the Memorandum of Voting Conflict. The Board member’s vote is unaffected by this filing.

It is not a conflict of interest for a Board member, the District Manager, or an employee of the District to be a stockholder, officer or employee of a landowner or of an entity affiliated with a landowner.

In the event that a Board member elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, has a continuing conflict of interest, such Board member is permitted to file a Memorandum of Voting Conflict at any time in which it shall state the nature of the continuing conflict. Only one such continuing Memorandum of Voting Conflict shall be required to be filed for each term the Board member is in office.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 112.3143, 190.006, 190.007, Fla. Stat.
Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.

District Offices. Unless otherwise designated by the Board, the official District office shall be the District Manager’s office identified by the District Manager. If the District Manager’s office is not located within the county in which the District is located, the Board shall designate a local records office within such county which shall at a minimum contain, but not be limited to, the following documents:

Agenda packages for prior twenty-four (24) months and next meeting;

Official minutes of meetings, including adopted resolutions of the Board;

Names and addresses of current Board members and District Manager, unless such addresses are protected from disclosure by law;

Adopted engineer’s reports;

Adopted assessment methodologies/reports;

Adopted disclosure of public financing;

Limited Offering Memorandum for each financing undertaken by the District;

Proceedings, certificates, bonds given by all employees, and any and all corporate acts;

District policies and rules;

Fiscal year end audits; and

Adopted budget for the current fiscal year.

The District Manager shall ensure that each District records office contains the documents required by Florida law.

Public Records. District public records include, but are not limited to, all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received in connection with the transaction of official business of the District. All District public records not otherwise restricted by law may be copied or inspected at the District Manager’s office during regular business hours. Certain District records can also be inspected and copied at the District’s local records office during regular business hours. All written public records requests shall be directed to the Secretary who by these rules
is appointed as the District’s records custodian. Regardless of the form of the request, any Board member or staff member who receives a public records request shall immediately forward or communicate such request to the Secretary for coordination of a prompt response. The Secretary, after consulting with District Counsel as to the applicability of any exceptions under the public records laws, shall be responsible for responding to the public records request. At no time can the District be required to create records or summaries of records, or prepare opinions regarding District policies, in response to a public records request.

Service Contracts. Any contract for services, regardless of cost, shall include provisions required by law that require the contractor to comply with public records laws. The District Manager shall be responsible for initially enforcing all contract provisions related to a contractor’s duty to comply with public records laws.

Fees; Copies. Copies of public records shall be made available to the requesting person at a charge of $0.15 per page for one-sided copies and $0.20 per page for two-sided copies if not more than 8 ½ by 14 inches. For copies of public records in excess of the sizes listed in this section and for outside duplication services, the charge shall be equal to the actual cost of reproduction. Certified copies of public records shall be made available at a charge of one dollar ($1.00) per page. If the nature or volume of records requested requires extensive use of information technology resources or extensive clerical or supervisory assistance, the District may charge, in addition to the duplication charge, a special service charge that is based on the cost the District incurs to produce the records requested. This charge may include, but is not limited to, the cost of information technology resource, employee labor, and fees charged to the District by consultants employed in fulfilling the request. In cases where the special service charge is based in whole or in part on the costs incurred by the District due to employee labor, consultant fees, or other forms of labor, those portions of the charge shall be calculated based on the lowest labor cost of the individual(s) who is/are qualified to perform the labor, taking into account the nature andor volume of the public records to be inspected or copied. The charge may include the labor costs of supervisory and/or clerical staff whose assistance is required to complete the records request, in accordance with Florida law. For purposes of this Rule, the word “extensive” shall mean that it will take more than 15 minutes to locate, review for confidential information, copy and re-file the requested material. In cases where extensive personnel time is determined by the District to be necessary to safeguard original records being inspected, the special service charge provided for in this section shall apply. If the total fees, including but not limited to special service charges, are anticipated to exceed twenty-five dollars ($25.00), then, prior to commencing work on the request, the District will inform the person making the public records request of the estimated cost, with the understanding that the final cost may vary from that estimate. If the person making the public records request decides to proceed with the request, payment of the estimated cost is required in advance. Should the person fail to pay the estimate, the District is under no duty to produce the requested records. After the request has been fulfilled, additional payments or credits may be
due. The District is under no duty to produce records in response to future records requests if the person making the request owes the District for past unpaid duplication charges, special service charges, or other required payments or credits.

Records Retention. The Secretary of the District shall be responsible for retaining
the District’s records in accordance with applicable Florida law.

Policies. The Board may adopt policies related to the conduct of its business and the provision of services either by resolution or motion.

Financial Disclosure Coordination. Unless specifically designated by Board resolution otherwise, the Secretary shall serve as the Financial Disclosure Coordinator (“Coordinator”) for the District as required by the Florida Commission on Ethics (“Commission”). The Coordinator shall create, maintain and update a list of the names, e-mail addresses, physical addresses, and names of the agency of, and the office or position held by, all Supervisors and other persons required by Florida law to file a statement of financial interest due to theihis or her affiliation with the District (“Reporting Individual”). The Coordinator shall provide this list to the Commission by February 1 of each year, which list shall be current as of December 31 of the prior year. Each Supervisor and Reporting Individual shall promptly notify the Coordinator in writing if there are any changes to such person’s name, e-mail address, or physical address. Each Supervisor and Reporting Individual shall promptly notify the Commission in the manner prescribed by the Commission if there are any changes to such person’s e-mail address.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 112.31446(3), 112.3145(8)(a)1., 119.07, 119.0701, 190.006, Fla. Stat.
Rule 1.3	Public Meetings, Hearings, and Workshops.

Notice. Except in emergencies, or as otherwise required by statute or these Rules, at least seven (7) days’ public notice shall be given of any public meeting, hearing or workshop of the Board. Public notice shall be given by publication in a newspaper of general circulation in the District and in the county in which the District is located. “General circulation” means a publication that is printed and published at least once a week for the preceding year, offering at least 25% of its words in the English language, qualifies as a periodicals material for postal purposes in the county in which the District is located, is for sale to the public generally, is available to the public generally for the publication of official or other notices, and is customarily containing information of a public character or of interest or of value to the residents or owners of property in the county where published, or of interest or of value to the general public. The annual meeting notice required to be published by Section 189.015 of the Florida Statutes, shall be published in a newspaper not of limited subject matter, which is published at least five days a week, unless the only newspaper in the county is published less than five days a week, and shall satisfy the requirement to give at least seven (7) days’ public notice stated herein. Each Notice shall state, as applicable:

The date, time and place of the meeting, hearing or workshop;

A brief description of the nature, subjects, and purposes of the meeting, hearing, or workshop;

The District office address for the submission of requests for copies of the agenda, as well as a contact name and telephone number for verbal requests for copies of the agenda; and

The following or substantially similar language: “Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hoursthree (3) business days before the meeting/hearing/workshop by contacting the District Manager at 	. If you are hearing or speech impaired, please contact the Florida Relay Service at 1 (800) 955-8770 or 1 (800) 955- 8771, who can aid you in contacting the District Office.”

The following or substantially similar language: “A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made including the testimony and evidence upon which the appeal is to be based.”
The following or substantially similar language: “The meeting [or hearing or workshop] may be continued in progress without additional notice to a time, date, and location stated on the record.”

The date, time, and place of each meeting, hearing, or workshop of the Board shall additionally be posted on the District’s website at least seven (7) days before each meeting, hearing, or workshop.

Mistake. In the event that a meeting is held under the incorrect assumption that notice required by law and these Rules has been given, the Board at its next properly noticed meeting shall cure such defect by considering the agenda items from the prior meeting individually and anew.

Agenda. The District Manager, under the guidance of District Counsel and the Chairperson or Vice-Chairperson, shall prepare an agenda of the meeting/hearing/workshop. The agenda and any meeting materials available in an electronic format, excluding any confidential and any confidential and exempt information, shall be available to the public at least seven days before the meeting/hearing/workshop, except in an emergency. Meeting materials shall be defined as, and limited to, the agenda, meeting minutes, resolutions, and agreements of the District that District staff deems necessary for Board approval (“Meeting Materials”). Inclusion of additional materials for Board consideration other than those defined herein as “meeting materials” shall not convert such materials into Meeting Materials. For good cause, which includes but is not limited to emergency situations, time-sensitive matters, or newly discovered information essential for Board consideration, the agenda may be changed after it is first made available for distribution, and additional materials may be added or provided under separate cover at the meeting. The requirement of good cause shall be liberally construed to allow the District to efficiently conduct business and to avoid the expenses associated with special meetings.

The District may, but is not required to, use the following format, or similar format, in preparing its agenda for its regular meetings:

Call to order Roll call
Public comment Organizational matters Review of minutes
Specific items of old business Specific items of new business Staff reports
District Counsel
District Engineer
District Manager
Financial Report
Approval of Expenditures Supervisor’s requests and comments Public comment
Adjournment

Minutes. The Secretary shall be responsible for preparing and keeping the minutes of each meeting of the Board. Minutes shall be corrected and approved by the Board at a subsequent meeting. The Secretary may work with other staff members in preparing draft minutes for the Board’s consideration.

Special Requests. Persons wishing to receive, by mail, notices or agendas of meetings, may so advise the District Manager or Secretary at the District Office. Such persons shall furnish a mailing address in writing and shall be required to pre- pay the cost of the copying and postage.

Emergency Meetings. The Chairperson, or Vice-Chairperson if the Chairperson is unavailable, upon consultation with the District Manager and District Counsel, if available, may convene an emergency meeting of the Board without first having complied with sections (1) and (3) of this Rule, to act on emergency matters that may affect the public health, safety, or welfare. Whenever possible, the District Manager shall make reasonable efforts to provide public notice and notify all Board members of an emergency meeting twenty-four (24) hours in advance. Reasonable efforts may include telephone notification. Notice of the emergency meeting must be provided both before and after the meeting on the District’s website, including the specific reasons for the emergency meeting. Whenever an emergency meeting is called, the District Manager shall be responsible for notifying at least one newspaper of general circulation in the District. After an emergency meeting, the Board shall publish in a newspaper of general circulation in the District, the time, date and place of the emergency meeting, the reasons why an emergency meeting was necessary, and a description of the action taken. Actions taken at an emergency meeting may be ratified by the Board at a regularly noticed meeting subsequently held.

Public Comment. The Board shall set aside a three (3) minutes per person, unless extended or reduced by the Chairperson based on the number of speakers and meeting agenda and other reasonable factorsreasonable amount of time at each meeting for public comment and members of the public shall be permitted to provide comment on any proposition before the Board. The portion of the meeting generally reserved for public comment shall be identified in the agenda. Policies governing public comment may be adopted by the Board in accordance with Florida law.

Budget Hearing. Notice of hearing on the annual budget(s) shall be in accord with Section 190.008 of the Florida Statutes. Once adopted in accord with Section
190.008 of the Florida Statutes, the annual budget(s) may be amended from time to time by action of the Board. Approval of invoices by the Board in excess of the
funds allocated to a particular budgeted line item shall serve to amend the budgeted line item.

Public Hearings. Notice of required public hearings shall contain the information required by applicable Florida law and by these Rules applicable to meeting notices and shall be mailed and published as required by Florida law. The District Manager shall ensure that all such notices, whether mailed or published, contain the information required by Florida law and these Rules and are mailed and published as required by Florida law. Public hearings may be held during Board meetings when the agenda includes such public hearing.

Participation by Teleconference/Videoconference. District staff may participate in Board meetings by teleconference or videoconference. Board members may also participate in Board meetings by teleconference or videoconference if in the good judgment of the Board extraordinary circumstances exist; provided however, at least three Board members must be physically present at the meeting location to establish a quorum. Such extraordinary circumstances shall be presumed when a Board member participates by teleconference or videoconference, unless a majority of the Board members physically present determines that extraordinary circumstances do not exist. Extraordinary circumstances may include, but are not limited to, illness, family emergencies, or other significant schedule conflicts which prevent in-person meeting attendance.

Board Authorization. The District has not adopted Robert’s Rules of Order. For each agenda item, there shall be discussion permitted among the Board members during the meeting. Unless such procedure is waived by the Board, approval or disapproval of resolutions and other proposed Board actions shall be in the form of a motion by one Board member, a second by another Board member, an opportunity for final board discussion and an affirmative vote by the majority of the Board members present. Any Board member, including the Chairperson, can make or second a motion.

Continuances. Any meeting or public hearing of the Board may be continued without re-notice or re-advertising provided that:

The Board identifies on the record at the original meeting a reasonable need for a continuance;

The continuance is to a specified date, time, and location publicly announced at the original meeting; and

The public notice for the original meeting states that the meeting may be continued to a date and time and states that the date, time, and location of any continuance shall be publicly announced at the original meeting and posted at the District Office immediately following the original meeting.
Attorney-Client Sessions. An Attorney-Client Session is permitted when the District’s attorneys deem it necessary to meet in private with the Board to discuss pending litigation to which the District is a party before a court or administrative agency or as may be authorized by law. The District’s attorney must request such session at a public meeting. Prior to holding the Attorney-Client Session, the District must give reasonable public notice of the time and date of the session and the names of the persons anticipated to attend the session. The session must commence at an open meeting in which the Chairperson or Vice-Chairperson announces the commencement of the session, the estimated length of the session, and the names of the persons who will be attending the session. The discussion during the session is confined to settlement negotiations or strategy related to litigation expenses or as may be authorized by law. Only the Board, the District’s attorneys (including outside counsel), the District Manager, and the court reporter may attend an Attorney-Client Session. During the session, no votes may be taken and no final decisions concerning settlement can be made. Upon the conclusion of the session, the public meeting is reopened, and the Chairperson or Vice- Chairperson must announce that the session has concluded. The session must be transcribed by a court-reporter and the transcript of the session filed with the District Secretary within a reasonable time after the session. The transcript shall not be available for public inspection until after the conclusion of the litigation.

Security and Firesafety Board Discussions. Portions of a meeting which relate to or would reveal a security or firesafety system plan or portion thereof made confidential and exempt by section 119.071(3)(a), Florida Statutes, are exempt from the public meeting requirements and other requirements of section 286.011, Florida Statutes, and section 24(b), Article 1 of the State Constitution. Should the Board wish to discuss such matters, members of the public shall be required to leave the meeting room during such discussion. Any records of the Board’s discussion of such matters, including recordings or minutes, shall be maintained as confidential and exempt records in accordance with Florida law.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.069(2)(a)16, 190.006, 190.007, 190.008, 286.0105, 286.011, 286.0113, 286.0114, Fla. Stat.
Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse

Internal Controls. The District shall establish and maintain internal controls designed to:

Prevent and detect “fraud,” “waste” and “abuse” as those terms are
defined in section 11.45(1), Florida Statutes; and
Promote and encourage compliance with applicable laws, rules contracts, grant agreements, and best practices; and
Support economical and efficient operations; and
Ensure reliability of financial records and reports; and
Safeguard assets.

Adoption. The internal controls to prevent fraud, waste and abuse shall be adopted and amended by the District in the same manner as District policies.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 218.33(3), Fla. Stat.
Rule 2.0	Rulemaking Proceedings.

Commencement of Proceedings. Proceedings held for adoption, amendment, or repeal of a District rule shall be conducted according to these Rules. Rulemaking proceedings shall be deemed to have been initiated upon publication of notice by the District. A “rule” is a District statement of general applicability that implements, interprets, or prescribes law or policy, or describes the procedure or practice requirements of the District (“Rule”). Nothing herein shall be construed as requiring the District to consider or adopt rules unless required by Chapter 190 of the Florida Statutes. Policies adopted by the District which do not consist of rates, fees, rentals or other monetary charges may be, but are not required to be, implemented through rulemaking proceedings.

Notice of Rule Development.

Except when the intended action is the repeal of a Rule, the District shall provide notice of the development of a proposed rule by publication of a Notice of Rule Development in a newspaper of general circulation in the District before providing notice of a proposed rule as required by section (3) of this Rule. Consequently, the Notice of Rule Development shall be published at least twenty-nine (29) at least seven (7) days before the notice of rulemaking described in Section 2.0(3), infra., and at least thirty-five (35) days prior to the public hearing on the proposed rule. The Notice of Rule Development shall indicate the subject area to be addressed by rule development, provide a short, plain explanation of the purpose and effect of the proposed rule, cite the specific legal authority for the proposed rule grant of rulemaking authority for the proposed rule and law being implemented, include the proposed rule number, and include a statement of how a person may promptly obtain, without cost, a copy of any preliminary draft, if available.

All rules as drafted shall be consistent with Sections 120.54(1)(g) and 120.54(2)(b) of the Florida Statutes.

Notice of Proceedings and Proposed Rules.

Prior to the adoption, amendment, or repeal of any rule other than an emergency rule, the District shall give notice of its intended action, setting forthincluding: a short, plain explanation of the purpose and effect of the proposed action, the proposed rule number (if applicable), a reference to the specific rulemaking authority pursuant to which the rule is adopted, and a reference to the section or subsection of the Florida Statutes being implemented, interpreted, or made specific, and the name, e-mail address, and telephone number of the staff member who may be contacted regarding the intended action. The notice shall include a summary of the District’s statement of the estimated regulatory costs and the website address where
the complete statement of estimated regulatory costs may be viewed, if such a statement has been prepared pursuant ton its entirety, if one has been prepared, based on the factors set forth in Section 120.541(2), of the Florida Statutes, and a statement that any person who wishes to provide the District with a lower cost regulatory alternative as provided by Section 120.541(1), must do so in writing within twenty-one (21) days after publication of the notice. The notice shall additionally include a statement that any affected person may request a public hearing by submitting a written request within twenty-one (21) days after the date of publication of the notice. Except when intended action is the repeal of a rule, the notice shall include a reference to both the date on which and the place where the Notice of Rule Development required by section (2) of this Rule appeared.

The notice shall be published in a newspaper of general circulation in the District and each county in which the District is located not less than twenty- eight (28) days prior to the intended action. The proposed rule and any material proposed to be incorporated by reference shall be available for inspection and copying by the public at the time of the publication of notice.

The notice shall be mailed, or delivered electronically to all persons named in the proposed rule and to all persons who, at least fourteen (14) days prior to such mailing publication of the notice, have made requests of the District for advance notice of its rulemaking proceedings. Any person may file a written request with the District Manager to receive notice by mail of District proceedings to adopt, amend, or repeal a rule. Such persons must furnish a mailing address and may be required to pay the cost of copying and mailing.

Rule Development Workshops. Whenever requested in writing by any affected person, the District must either conduct a rule development workshop prior to proposing rules for adoption or the Chairperson must explain in writing why a workshop is unnecessary. The District may initiate a rule development workshop but is not required to do so.

Petitions to Initiate Rulemaking. All Petitions to Initiate Rulemaking proceedings must contain the name, address, and telephone number of the petitioner, the specific action requested, the specific reason for adoption, amendment, or repeal, the date submitted, the text of the proposed rule, and the facts showing that the petitioner is regulated by the District or has a substantial interest in the rulemaking. Not later than sixty (60)thirty (30) calendar days following the date of filing a petition, the Board shall initiate rulemaking proceedings or deny the petition with a written statement of its reasons for the denial. If the petition is directed to an existing policy that the District has not formally adopted as a rule, the District may, in its discretion, notice and hold a public hearing on the petition to consider the comments of the public directed to the policy, its scope and application, and to consider whether the public interest is served adequately by the application of the policy on a case-by-
case basis, as contrasted with its formal adoption as a rule. However, this section shall not be construed as requiring the District to adopt a rule to replace a policy.

Rulemaking Materials. After the publication of the notice referenced in section (3) of this Rule, the Board shall make available for public inspection and shall provide, upon request and payment of the cost of copies, the following materials:

The text of the proposed rule, or any amendment or repeal of any existing rules;

A detailed written statement of the facts and circumstances justifying the proposed rule;

A copy of the statement of estimated regulatory costs if required by Section
120.541 of the Florida Statutes; and

The published notice.

Hearing. The District may, or, upon the written request of any affected person received within twenty-one (21) days after the date of publication of the notice described in section (3) of this Rule, shall, provide a public hearing for the presentation of evidence, argument, and oral statements, within the reasonable conditions and limitations imposed by the District to avoid duplication, irrelevant comments, unnecessary delay, or disruption of the proceedings. The District shall publish notice of the public hearing in a newspaper of general circulation within the District either in the text of the notice described in section (3) of this Rule or in a separate publication at least seven (7) days before the scheduled public hearing. The notice shall specify the date, time, and location of the public hearing, and the name, address, and telephone number of the District contact person who can provide information about the public hearing. Written statements may be submitted by any person prior to or at the public hearing. All timely submitted written statements shall be considered by the District and made part of the rulemaking record.

Emergency Rule Adoption. The Board may adopt an emergency rule if it finds that it is necessitated by immediate danger to the public health, safety, or welfare exists which requires immediate action, or if the Legislature authorizes the Board to adopt emergency rules. Prior to the adoption of an emergency rule, the District Manager shall make reasonable efforts to notify a newspaper of general circulation in the District. Notice of the emergency rules together with the Board’s findings of immediate danger, necessity, and procedural fairness or a citation to the grant of emergency rulemaking authority shall be published as soon as possible in a newspaper of general circulation in the District. The District may use any procedure which is fair under the circumstances in the adoption of an emergency rule provided that such procedureas long as it protects the public interest and complies with applicable law ands determined by the District and otherwise complies with these provisions.
Negotiated Rulemaking. The District may use negotiated rulemaking in developing and adopting rules pursuant to Section 120.54(2)(d) of the Florida Statutes, except that any notices required under Section 120.54(2)(d) of the Florida Statutes, may be published in a newspaper of general circulation in the county in which the District is located.

Rulemaking Record. In all rulemaking proceedings, the District shall compile and maintain a rulemaking record. The record shall include, if applicable:

The texts of the proposed rule and the adopted rule;

All notices given for a proposed rule;

Any statement of estimated regulatory costs for the rule;

A written summary of hearings, if any, on the proposed rule;

All written comments received by the District and responses to those written comments; and

All notices and findings pertaining to an emergency rule.

Petitions to Challenge Existing Rules.

Any person substantially affected by a rule may seek an administrative determination of the invalidity of the rule on the ground that the rule is an invalid exercise of the District’s authority.

The petition seeking an administrative determination must state with particularity the provisions alleged to be invalid with sufficient explanation of the facts or grounds for the alleged invalidity and facts sufficient to show that the person challenging a rule is substantially affected by it.

The petition shall be filed with the District. Within ten (10) days after receiving the petition, the Chairperson shall, if the petition complies with the requirements of subsection (b) of this section, designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other qualified person as a hearing officer who shall conduct a hearing within thirty (30) days thereafter, unless the petition is withdrawn or a continuance is granted by agreement of the parties. The failure of the District to follow the applicable rulemaking procedures or requirements in this Rule shall be presumed to be material; however, the District may rebut this presumption by showing that the substantial interests of the petitioner and the fairness of the proceedings have not been impaired.
Within thirty (30) days after the hearing, the hearing officer shall render a decision and state the reasons therefor in writing.

Hearings held under this section shall be de novo in nature. The petitioner has a burden of proving by a preponderance of the evidence that the existing rule is an invalid exercise of District authority as to the objections raised. The hearing officer may:

Administer oaths and affirmations;
Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not unduly delay the proceedings.

Variances and Waivers. A “variance” means a decision by the District to grant a modification to all or part of the literal requirements of a rule to a person who is subject to the rule. A “waiver” means a decision by the District not to apply all or part of a rule to a person who is subject to the rule. Variances and waivers from District rules may be granted subject to the following:

Variances and waivers shall be granted when the person subject to the rule demonstrates that the purpose of the underlying statute will be or has been achieved by other means by the person, and when application of the rule would create a substantial hardship or would violate principles of fairness. For purposes of this section, "substantial hardship" means a demonstrated economic, technological, legal, safety-related, or other significantor other type of hardship to the person requesting the variance or waiver. For purposes of this section, "principles of fairness" are violated when the literal application of a rule affects a particular person in a manner significantly different from the way it affects other similarly situated persons who are subject to the rule.

A person who is subject to regulation by a District Rule may file a petition with the District, requesting a variance or waiver from the District’s Rule. Each petition shall specify:

The rule from which a variance or waiver is requested;
The type of action requested;

The specific facts that would justify a waiver or variance for the petitioner; and

The reason why the variance or the waiver requested would serve the purposes of the underlying statute.

The District shall review the petition and may request only that information needed to clarify the petition or to answer new questions raised by or directly related to the petition. If the petitioner asserts that any request for additional information is not authorized by law or by Rule of the District, the District shall proceed, at the petitioner’s written request, to process the petition.

The Board shall grant or deny a petition for variance or waiver and shall announce such disposition at a publicly held meeting of the Board, within ninety (90) days after receipt of the original petition, the last item of timely requested additional material, or the petitioner's written request to finish processing the petition. The District’s statement granting or denying the petition shall contain a statement of the relevant facts and reasons supporting the District's action.

Rates, Fees, Rentals and Other Charges. All rates, fees, rentals, or other charges shall be subject to rulemaking proceedings. Policies adopted by the District which do not consist of rates, fees, rentals or other charges may be, but are not required to be, implemented through rulemaking proceedings.

Specific Authority: §§ 190.011(5), 190.011(15), 190.035, Fla. Stat.
Law Implemented: §§ 120.54, 190.011(5), 190.035(2), Fla. Stat.
Rule 3.0	Competitive Purchase.

Purpose and Scope.  In order to comply with Sections 190.033(1) through (3),
287.055 and 287.017 of the Florida Statutes, the following provisions shall apply to the purchase of Professional Services, insurance, construction contracts, design- build services, goods, supplies, and materials, Contractual Services, and maintenance services.

Board Authorization. Except in cases of an Emergency Purchase, a competitive purchase governed by these Rules shall only be undertaken after authorization by the Board.

Definitions.

“Competitive Solicitation” means a formal, advertised procurement process, other than an Invitation to Bid, Request for Proposals, or Invitation to Negotiate, approved by the Board to purchase commodities and/or services which affords vendors fair treatment in the competition for award of a District purchase contract.

“Continuing Contract” means a contract for Professional Services entered into in accordance with Section 287.055 of the Florida Statutes, between the District and a firm, whereby the firm provides Professional Services to the District for projects in which the costs do not exceed two million dollars ($2,000,000), for a study activity when the fee for such Professional Services to the District does not exceed two hundred thousand dollars ($200,000), or for work of a specified nature as outlined in the contract with the District, with no time limitation except that the contract must provide a termination clause (for example, a contract for general District engineering services). Firms providing Professional Services under Continuing Contracts shall not be required to bid against one another.

“Contractual Service” means the rendering by a contractor of its time and effort rather than the furnishing of specific commodities. The term applies only to those services rendered by individuals and firms who are independent contractors. Contractual Services do not include auditing services, Maintenance Services, or Professional Services as defined in Section 287.055(2)(a) of the Florida Statutes, and these Rules. Contractual Services also do not include any contract for the furnishing of labor or materials for the construction, renovation, repair, modification, or demolition of any facility, building, portion of building, utility, park, parking lot, or structure or other improvement to real property entered into pursuant to Chapter 255 of the Florida Statutes, and Rules 3.5 or 3.6.

“Design-Build Contract” means a single contract with a Design-Build Firm for the design and construction of a public construction project.
“Design-Build Firm” means a partnership, corporation or other legal entity
that:

Is certified under Section 489.119 of the Florida Statutes, to engage in contracting through a certified or registered general contractor or a certified or registered building contractor as the qualifying agent; or

Is certified under Section 471.023 of the Florida Statutes, to practice or to offer to practice engineering; certified under Section 481.219 of the Florida Statutes, to practice or to offer to practice architecture; or certified under Section 481.319 of the Florida Statutes, to practice or to offer to practice landscape architecture.

“Design Criteria Package” means concise, performance-oriented drawings or specifications for a public construction project. The purpose of the Design Criteria Package is to furnish sufficient information to permit Design-Build Firms to prepare a bid or a response to the District’s Request for Proposals, or to permit the District to enter into a negotiated Design- Build Contract. The Design Criteria Package must specify performance- based criteria for the public construction project, including the legal description of the site, survey information concerning the site, interior space requirements, material quality standards, schematic layouts and conceptual design criteria of the project, cost or budget estimates, design and construction schedules, site development requirements, provisions for utilities, stormwater retention and disposal, and parking requirements applicable to the project. Design Criteria Packages shall require firms to submit information regarding the qualifications, availability, and past work of the firms, including the partners and members thereof.

“Design Criteria Professional” means a firm who holds a current certificate of registration under Chapter 481 of the Florida Statutes, to practice architecture or landscape architecture, or a firm who holds a current certificate as a registered engineer under Chapter 471 of the Florida Statutes, to practice engineering, and who is employed by or under contract to the District to provide professional architect services, landscape architect services, or engineering services in connection with the preparation of the Design Criteria Package.

“Emergency Purchase” means a purchase necessitated by a sudden unexpected turn of events (for example, acts of God, riot, fires, floods, hurricanes, accidents, or any circumstances or cause beyond the control of the Board in the normal conduct of its business), where the Board finds that the delay incident to competitive purchase would be detrimental to the interests of the District. This includes, but is not limited to, instances where
the time to competitively award the project will jeopardize the funding for the project, will materially increase the cost of the project, or will create an undue hardship on the public health, safety, or welfare.

“Invitation to Bid” is a written or electronically posted solicitation for sealed bids with the title, date, and hour of the public bid opening designated specifically and defining the commodity or service involved. It includes printed instructions prescribing conditions for bidding, qualification, evaluation criteria, and provides for a manual signature of an authorized representative. It may include one or more bid alternates.

“Invitation to Negotiate” means a written or electronically posted solicitation for competitive sealed replies to select one or more vendors with which to commence negotiations for the procurement of commodities or services.

“Negotiate” means to conduct legitimate, arm’s length discussions and
conferences to reach an agreement on a term or price.

“Professional Services” means those services within the scope of the practice of architecture, professional engineering, landscape architecture, or registered surveying and mapping, as defined by the laws of Florida, or those services performed by any architect, professional engineer, landscape architect, or registered surveyor and mapper, in connection with the firm's or individual's professional employment or practice.

“Proposal (or Reply or Response) Most Advantageous to the District” means, as determined in the sole discretion of the Board, the proposal, reply, or response that is:

Submitted by a person or firm capable and qualified in all respects to perform fully the contract requirements, who has the integrity and reliability to assure good faith performance;

The most responsive to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation as determined by the Board; and

For a cost to the District deemed by the Board to be reasonable.

“Purchase” means acquisition by sale, rent, lease, lease/purchase, or installment sale. It does not include transfer, sale, or exchange of goods, supplies, or materials between the District and any federal, state, regional or local governmental entity or political subdivision of the State of Florida.
“Request for Proposals” or “RFP” is a written or electronically posted solicitation for sealed proposals with the title, date, and hour of the public opening designated and requiring the manual signature of an authorized representative. It may provide general information, applicable laws and rules, statement of work, functional or general specifications, qualifications, proposal instructions, work detail analysis, and evaluation criteria as necessary.

“Responsive and Responsible Bidder” means an entity or individual that has submitted a bid that conforms in all material respects to the Invitation to Bid and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. “Responsive and Responsible Vendor” means an entity or individual that has submitted a proposal, reply, or response that conforms in all material respects to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. In determining whether an entity or individual is a Responsive and Responsible Bidder (or Vendor), the District may consider, in addition to factors described in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the following:

The ability and adequacy of the professional personnel employed by the entity/individual;

The past performance of the entity/individual for the District and in other professional employment;

The willingness of the entity/individual to meet time and budget requirements;

The geographic location of the entity’s/individual’s headquarters or
office in relation to the project;

The recent, current, and projected workloads of the entity/individual;

The volume of work previously awarded to the entity/individual, provided that for a public works project as defined in Section 255.0992, Florida Statutes, the District may not penalize a bidder for performing a larger volume of construction work for the District or reward a bidder for performing a smaller volume of construction work for the District;
Whether the cost components of the bid or proposal are appropriately balanced; and

Whether the entity/individual is a certified minority business enterprise as defined in Section 287.0943, Florida Statutes.

“Responsive Bid,” “Responsive Proposal,” “Responsive Reply,” and “Responsive Response” all mean a bid, proposal, reply, or response which conforms in all material respects to the specifications and conditions in the Invitation to Bid, Request for Proposals, Invitations to Negotiate, or Competitive Solicitation document and these Rules, and the cost components of which, if any, are appropriately balanced. A bid, proposal, reply or response is not responsive if the person or firm submitting it fails to meet any material requirement relating to the qualifications, financial stability, or licensing of the bidder.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 190.033, 255.0992, 255.20, 287.055, Fla. Stat.
Rule 3.1	Procedure Under the Consultants' Competitive Negotiations Act.

Scope. The following procedures are adopted for the selection of firms or individuals to provide Professional Services exceeding the thresholds herein described, for the negotiation of such contracts, and to provide for protest of actions of the Board under this Rule. As used in this Rule, “Project” means that fixed capital outlay study or planning activity when basic construction cost is estimated by the District to exceed the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FIVE, or for a planning study activity when the fee for Professional Services is estimated by the District to exceed the threshold amount provided in Section 287.017 for CATEGORY TWO, as such categories may be amended or adjusted from time to time.

Qualifying Procedures. In order to be eligible to provide Professional Services to the District, a consultant must, at the time of receipt of the firm’s qualification submittal:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the consultant is a corporation; and

Meet any qualification requirements set forth in the District’s Request for
Qualifications.

Evidence of compliance with this Rule may be submitted with the qualifications, if requested by the District. In addition, evidence of compliance must be submitted any time requested by the District.

Public Announcement. Except in cases of valid public emergencies as certified by the Board, the District shall announce each occasion when Professional Services are required for a Project or a Continuing Contract by publishing a notice providing a general description of the Project, or the nature of the Continuing Contract, and the method for interested consultants to apply for consideration. The notice shall appear in at least one (1) newspaper of general circulation in the District and in such other places as the District deems appropriate. The notice must allow at least fourteen (14) days for submittal of qualifications from the date of publication. The District may maintain lists of consultants interested in receiving such notices. These consultants are encouraged to submit annually statements of qualifications and performance data. The District shall make reasonable efforts to provide copies of any notices to such consultants, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process.  The Board has the right to reject any and all
qualifications, and such reservation shall be included in the published notice. Consultants not receiving a contract award shall not be entitled to recover from the District any costs of qualification package preparation or submittal.

Competitive Selection.

The Board shall review and evaluate the data submitted in response to the notice described in section (3) of this Rule regarding qualifications and performance ability, as well as any statements of qualifications on file. The Board shall conduct discussions with, and may require public presentation by consultants regarding their qualifications, approach to the Project, and ability to furnish the required services. The Board shall then select and list the consultants, in order of preference, deemed to be the most highly capable and qualified to perform the required Professional Services, after considering these and other appropriate criteria:

The ability and adequacy of the professional personnel employed by each consultant;

Whether a consultant is a certified minority business enterprise;

Each consultant’s past performance;

The willingness of each consultant to meet time and budget requirements;

The geographic location of each consultant's headquarters, office and personnel in relation to the project;

The recent, current, and projected workloads of each consultant; and

The volume of work previously awarded to each consultant by the District.

Nothing in these Rules shall prevent the District from evaluating and eventually selecting a consultant if less than three (3) Responsive qualification packages, including packages indicating a desire not to provide Professional Services on a given Project, are received.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of the rankings adopted by the Board, including the rejection of some or all qualification packages, shall be provided in writing to all consultants
by United States Mail, hand delivery, emailelectronic mail, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District’s ranking decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Competitive Negotiation.

After the Board has authorized the beginning of competitive negotiations, the District may begin such negotiations with the firm listed as most qualified to perform the required Professional Services at a rate or amount of compensation which the Board determines is fair, competitive, and reasonable.

In negotiating a lump-sum or cost-plus-a-fixed-fee professional contract for more than the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, the firm receiving the award shall be required to execute a truth-in-negotiation certificate stating that "wage rates and other factual unit costs supporting the compensation are accurate, complete and current at the time of contracting." In addition, any professional service contract under which such a certificate is required, shall contain a provision that "the original contract price and any additions thereto, shall be adjusted to exclude any significant sums by which the Board determines the contract price was increased due to inaccurate, incomplete, or noncurrent wage rates and other factual unit costs."

Should the District be unable to negotiate a satisfactory agreement with the firm determined to be the most qualified at a price deemed by the District to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the District shall immediately begin negotiations with the second most qualified firm. If a satisfactory agreement with the second firm cannot be reached, those negotiations shall be terminated and negotiations with the third most qualified firm shall be undertaken.

Should the District be unable to negotiate a satisfactory agreement with one of the top three (3) ranked consultants, additional firms shall be selected by the District, in order of their competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.
Continuing Contract. Nothing in this Rule shall prohibit a Continuing Contract between a consultant and the District.

Emergency Purchase. The District may make an Emergency Purchase without complying with these Rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, 287.055, Fla. Stat.
Rule 3.2	Procedure Regarding Auditor Selection.

In order to comply with the requirements of Section 218.391 of the Florida Statutes, the following procedures are outlined for selection of firms or individuals to provide Auditing Services and for the negotiation of such contracts. For audits required under Chapter 190 of the Florida Statutes but not meeting the thresholds of Chapter 218 of the Florida Statutes, the District need not follow these procedures but may proceed with the selection of a firm or individual to provide Auditing Services and for the negotiation of such contracts in the manner the Board determines is in the best interests of the District.

Definitions.

"Auditing Services" means those services within the scope of the practice of a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.

"Committee" means the auditor selection committee appointed by the Board as described in section (2) of this Rule.

Establishment of Auditor Selection Committee. Prior to a public announcement under section (4) of this Rule that Auditing Services are required, the Board shall establish an auditor selection committee (“Committee”), the primary purpose of which is to assist the Board in selecting an auditor to conduct the annual financial audit required by Section 218.39 of the Florida Statutes. The Committee shall include at least three individuals, at least one of which must also be a member of the Board. The establishment and selection of the Committee must be conducted at a publicly noticed and held meeting of the Board. The Chairperson of the Committee must be a member of the Board. An employee, a chief executive officer, or a chief financial officer of the District may not serve as a member of the Committee; provided however such individual may serve the Committee in an advisory capacity.

Establishment of Minimum Qualifications and Evaluation Criteria. Prior to a public announcement under section (4) of this Rule that Auditing Services are required, the Committee shall meet at a publicly noticed meeting to establish minimum qualifications and factors to use for the evaluation of Auditing Services to be provided by a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.

Minimum Qualifications. In order to be eligible to submit a proposal, a firm must, at all relevant times including the time of receipt of the proposal by the District:
Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation; and

Meet any pre-qualification requirements established by the Committee and set forth in the RFP or other specifications.

If requested in the RFP or other specifications, evidence of compliance with the minimum qualifications as established by the Committee must be submitted with the proposal.

Evaluation Criteria. The factors established for the evaluation of Auditing Services by the Committee shall include, but are not limited to:

Ability of personnel;

Experience;

Ability to furnish the required services; and

Such other factors as may be determined by the Committee to be applicable to its particular requirements.

The Committee may also choose to consider compensation as a factor. If the Committee establishes compensation as one of the factors, compensation shall not be the sole or predominant factor used to evaluate proposals.

Public Announcement. After identifying the factors to be used in evaluating the proposals for Auditing Services as set forth in section (3) of this Rule, the Committee shall publicly announce the opportunity to provide Auditing Services. Such public announcement shall include a brief description of the audit and how interested firms can apply for consideration and obtain the RFP. The notice shall appear in at least one (1) newspaper of general circulation in the District and the county in which the District is located. The public announcement shall allow for at least seven (7) days for the submission of proposals.

Request for Proposals. The Committee shall provide interested firms with a Request for Proposals (“RFP”). The RFP shall provide information on how proposals are to be evaluated and such other information the Committee determines is necessary for the firm to prepare a proposal. The RFP shall state the time and
place for submitting proposals.

Committee’s Evaluation of Proposals and Recommendation. The Committee shall meet at a publicly held meeting that is publicly noticed at least seven (7) daysfor a reasonable time in advance of the meeting to evaluate all qualified proposals and may, as part of the evaluation, require that each interested firm provide a public presentation where the Committee may conduct discussions with the firm, and where the firm may present information, regarding the firm’s qualifications. At the public meeting, the Committee shall rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to subsection (3)(b) of this Rule. If fewer than three firms respond to the RFP or if no firms respond to the RFP, the Committee shall recommend such firm as it deems to be the most highly qualified. Notwithstanding the foregoing, the Committee may recommend that any and all proposals be rejected.

Board Selection of Auditor.

Where compensation was not selected as a factor used in evaluating the proposals, the Board shall negotiate with the firm ranked first and inquire of that firm as to the basis of compensation. If the Board is unable to negotiate a satisfactory agreement with the first ranked firm at a price deemed by the Board to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the Board shall immediately begin negotiations with the second ranked firm. If a satisfactory agreement with the second ranked firm cannot be reached, those negotiations shall be terminated and negotiations with the third ranked firm shall be undertaken. The Board may reopen formal negotiations with any one of the three top-ranked firms, but it may not negotiate with more than one firm at a time. If the Board is unable to negotiate a satisfactory agreement with any of the selected firms, the Committee shall recommend additional firms in order of the firms’ respective competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Where compensation was selected as a factor used in evaluating the proposals, the Board shall select the highest-ranked qualified firm or document in its public records the reason for not selecting the highest- ranked qualified firm.

In negotiations with firms under this Rule, the Board may allow the District Manager, District Counsel, or other designee to conduct negotiations on its behalf.
Notwithstanding the foregoing, the Board may reject any or all proposals. The Board shall not consider any proposal, or enter into any contract for Auditing Services, unless the proposed agreed-upon compensation is reasonable to satisfy the requirements of Section 218.39 of the Florida Statutes, and the needs of the District.

Contract. Any agreement reached under this Rule shall be evidenced by a written contract, which may take the form of an engagement letter signed and executed by both parties. The written contract shall include all provisions and conditions of the procurement of such services and shall include, at a minimum, the following:

A provision specifying the services to be provided and fees or other compensation for such services;

A provision requiring that invoices for fees or other compensation be submitted in sufficient detail to demonstrate compliance with the terms of the contract;

A provision setting forth deadlines for the auditor to submit a preliminary draft audit report to the District for review and to submit a final audit report no later than June 30 of the fiscal year that follows the fiscal year for which the audit is being conducted;

A provision specifying the contract period, including renewals, and conditions under which the contract may be terminated or renewed. The maximum contract period including renewals shall be five (5) years. A renewal may be done without the use of the auditor selection procedures provided in this Rule but must be in writing.

Provisions required by law that require the auditor to comply with public records laws.

Notice of Award. Once a negotiated agreement with a firm or individual is reached, or the Board authorizes the execution of an agreement with a firm where compensation was a factor in the evaluation of proposals, notice of the intent to award, including the rejection of some or all proposals, shall be provided in writing to all proposers by United States Mail, hand delivery, electronic mail, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests regarding the award of contracts under this Rule shall be as provided for in Rule 3.11. No proposer shall be entitled to recover any costs of proposal preparation or submittal from the District.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 119.0701, 218.33, 218.391, Fla. Stat.
Rule 3.3	Purchase of Insurance.

Scope. The purchases of life, health, accident, hospitalization, legal expense, or annuity insurance, or all of any kinds of such insurance for the officers and employees of the District, and for health, accident, hospitalization, and legal expenses upon a group insurance plan by the District, shall be governed by this Rule. This Rule does not apply to the purchase of any other type of insurance by the District, including but not limited to liability insurance, property insurance, and directors and officers insurance. Nothing in this Rule shall require the District to purchase insurance.

Procedure. For a purchase of insurance within the scope of these Rules, the following procedure shall be followed:

The Board shall cause to be prepared a Notice of Invitation to Bid.

Notice of the Invitation to Bid shall be advertised at least once in a newspaper of general circulation within the District. The notice shall allow at least fourteen (14) days for submittal of bids.

The District may maintain a list of persons interested in receiving notices of Invitations to Bid. The District shall make reasonable efforts to provide copies of any notices to such persons, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process.

Bids shall be opened at the time and place noted in the Invitation to Bid.

If only one (1) response to an Invitation is received, the District may proceed with the purchase. If no response to an Invitation to Bid is received, the District may take whatever steps are reasonably necessary in order to proceed with the purchase.

The Board has the right to reject any and all bids and such reservations shall be included in all solicitations and advertisements.

Simultaneously with the review of the submitted bids, the District may undertake negotiations with those companies that have submitted reasonable and timely bids and, in the opinion of the District, are fully qualified and capable of meeting all services and requirements. Bid responses shall be evaluated in accordance with the specifications and criteria contained in the Invitation to Bid; in addition, the total cost to the District, the cost, if any, to the District officers, employees, or their dependents, relevant business presence and capability to servicethe geographic location of the company’s headquarters and offices in relation to the District's needs, and the ability of the company to guarantee premium
stability may be considered. A contract to purchase insurance shall be awarded to that company whose response to the Invitation to Bid best meets the overall needs of the District, its officers, employees, and/or dependents.

Notice of the intent to award, including rejection of some or all bids, shall be provided in writing to all bidders by United States Mail, by hand delivery, or by overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District’s procurement of insurance under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 112.08, Fla. Stat.
Rule 3.4	Pre-qualification

Scope. In its discretion, the District may undertake a pre-qualification process in accordance with this Rule for vendors to provide construction services, goods, supplies, and materials, Contractual Services, and maintenance services.

Procedure. When the District seeks to pre-qualify vendors, the following procedures shall apply:

The Board shall cause to be prepared a Request for Qualifications.

For construction services exceeding the thresholds described in Section
255.20 of the Florida Statutes, the Board must advertise the proposed prequalification criteria and procedures and allow at least seven (7) days’ notice of the public hearing for comments on such pre-qualification criteria and procedures. At such public hearing, potential vendors may object to such pre-qualification criteria and procedures. Following such public hearing, the Board shall formally adopt pre-qualification criteria and procedures prior to the advertisement of the Request for Qualifications for construction services.

The Request for Qualifications shall be advertised at least once in a newspaper of general circulation within the District and within the county in which the District is located. The notice shall allow at least seven (7) days for submittal of qualifications for goods, supplies and materials, Contractual Services, maintenance services, and construction services under two hundred fifty thousand dollars ($250,000). The notice shall allow at least twenty-one (21) days for submittal of qualifications for construction services estimated to cost over two hundred fifty thousand dollars ($250,000) and thirty (30) days for construction services estimated to cost over five hundred thousand dollars ($500,000).

The District may maintain lists of persons interested in receiving notices of Requests for Qualifications. The District shall make a good faith effort to provide written notice, by electronic mail, United States Mail, or hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any pre-qualification determination or contract awarded in accordance with these Rules and shall not be a basis for a protest of any pre-qualification determination or contract award.

If the District has pre-qualified vendors for a particular category of purchase, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies or responses in response to the applicable Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
In order to be eligible to submit qualifications, a firm or individual must, at the time of receipt of the qualifications:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Request for Qualifications.

Evidence of compliance with these Rules must be submitted with the qualifications if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the qualifications.

Qualifications shall be presented to the Board, or a committee appointed by the Board, for evaluation in accordance with the Request for Qualifications and this Rule. Minor variations in the qualifications may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature.

All vendors determined by the District to meet the pre-qualification requirements shall be pre-qualified. To assure full understanding of the responsiveness to the requirements contained in a Request for Qualifications, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion and revision of qualifications. For construction services, any contractor pre-qualified and considered eligible by the Department of Transportation to bid to perform the type of work the project entails shall be presumed to be qualified to perform the project.

The Board shall have the right to reject all qualifications if there are not enough to be competitive or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of qualification preparation or submittal from the District.

Notice of intent to pre-qualify, including rejection of some or all qualifications, shall be provided in writing to all vendors by United States Mail, electronic mail, hand delivery, facsimile, or overnight delivery service. The notice
shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District’s pre-qualification decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11; provided however, protests related to the pre- qualification criteria and procedures for construction services shall be resolved in accordance with section (2)(b) of this Rule and Section 255.20(1)(b) of the Florida Statutes.

Suspension, Revocation, or Denial of Qualification
The District, for good cause, may deny, suspend, or revoke a prequalified vendor’s pre-qualified status. A suspension, revocation, or denial for good cause shall prohibit the vendor from bidding on any District construction contract for which qualification is required, shall constitute a determination of non-responsibility to bid on any other District construction or maintenance contract, and shall prohibit the vendor from acting as a material supplier or subcontractor on any District contract or project during the period of suspension, revocation, or denial. Good cause shall include the following:
One of the circumstances specified under Section 337.16(2), Florida Statutes, has occurred.
Affiliated contractors submitted more than one proposal for the same work. In this event the pre-qualified status of all of the affiliated bidders will be revoked, suspended, or denied. All bids of affiliated bidders will be rejected.
The vendor made or submitted false, deceptive, or fraudulent statements, certifications, or materials in any claim for payment or any information required by any District contract.
The vendor or its affiliate defaulted on any contract or a contract surety assumed control of financial responsibility for any contract of the vendor.
The vendor’s qualification to bid is suspended, revoked, or denied by any other public or semi-public entity, or the vendor has been the subject of a civil enforcement proceeding or settlement involving a public or semi-public entity.
The vendor failed to comply with contract or warranty requirements or failed to follow District direction in the performance of a contract.
The vendor failed to timely furnish all contract documents required by the contract specifications, special provisions, or by any state or federal statutes or regulations. If the vendor fails to furnish any of the subject contract documents by the expiration of the period of suspension,
revocation, or denial set forth above, the vendor’s pre-qualified status shall remain suspended, revoked, or denied until the documents are furnished.
The vendor failed to notify the District within 10 days of the vendor, or any of its affiliates, being declared in default or otherwise not completing work on a contract or being suspended from qualification to bid or denied qualification to bid by any other public or semi-public agency.
The vendor did not pay its subcontractors or suppliers in a timely manner or in compliance with contract documents.
The vendor has demonstrated instances of poor or unsatisfactory performance, deficient management resulting in project delay, poor quality workmanship, a history of payment of liquidated damages, untimely completion of projects, uncooperative attitude, contract litigation, inflated claims or defaults.
An affiliate of the vendor has previously been determined by the District to be non-responsible, and the specified period of suspension, revocation, denial, or non-responsibility remains in effect.
The vendor or affiliate(s) has been convicted of a contract crime.
The term “contract crime” means any violation of state or federal antitrust laws with respect to a public contract or any violation of any state or federal law involving fraud, bribery, collusion, conspiracy, or material misrepresentation with respect to a public contract.
The term “convicted” or “conviction” means a finding of guilt or a conviction of a contract crime, with or without an adjudication of guilt, in any federal or state trial court of record as a result of a jury verdict, nonjury trial, or entry of a plea of guilty or nolo contendere.
Any other circumstance constituting “good cause” under Section
337.16(2), Florida Statutes, exists.
The pre-qualified status of a contractor found delinquent under Section 337.16(1), Florida Statutes, shall be denied, suspended, or revoked. A denial, suspension, or revocation shall prohibit the vendor from being a subcontractor on District work during the period of denial, suspension, or revocation, except when a prime contractor’s bid has used prices of a subcontractor who becomes disqualified after the bid, but before the request for authorization to sublet is presented.
The District shall inform the vendor in writing of its intent to deny, suspend, or revoke its pre-qualified status and inform the vendor of its right to a hearing, the procedure which must be followed, and the applicable time limits. If a hearing is requested within ten (10) days after the receipt of the notice of intent, the hearing shall be held within thirty (30) days after receipt by the District of the request for the hearing. The decision shall be issued in writing within fifteen
(15) business days after the hearing.
Such suspension or revocation shall not affect the vendor’s obligations under
any preexisting contract.
If a contractor’s pre-qualified status is revoked, suspended, or denied and the contractor receives an additional period of revocation, suspension, or denial of its pre-qualified status, the time periods will run consecutively.
In the case of contract crimes, the vendor’s pre-qualified status under this Rule shall be revoked indefinitely. For all violations of Rule 3.4(3)(a) other than for the vendor’s conviction for contract crimes, the revocation, denial, or suspension of a vendor’s pre-qualified status under this Rule shall be for a specific period of time based on the seriousness of the deficiency.
Examples of factors affecting the seriousness of a deficiency are:
Impacts on project schedule, cost, or quality of work;
Unsafe conditions allowed to exist;
Complaints from the public;
Delay or interference with the bidding process;
The potential for repetition;
Integrity of the public contracting process;
Effect on the health, safety, and welfare of the public.
The District shall deny or revoke the pre-qualified status of any contractor and its affiliates for a period of 36 months when it is determined by the District that the contractor has, subsequent to January 1, 1978, been convicted of a contract crime within the jurisdiction of any state or federal court. Any such contractor shall not act as a prime contractor, material supplier, subcontractor, or consultant on any District contract or project during the period of denial or revocation.
Reapplication and Reinstatement
A contractor whose qualification to bid has been revoked or denied because of
contract crime may, at any time after revocation or denial, file a petition for reapplication or reinstatement. However, a contractor may not petition for reapplication or reinstatement for a period of 24 months after revocation or denial for a subsequent conviction occurring within 10 years of a previous denial or revocation for contract crime.

If the petition for reapplication or reinstatement is denied, the contractor cannot petition for a subsequent hearing for a period of nine months following the date of the final order of revocation or denial.

If the petition for reapplication or reinstatement is granted, the contractor must file a current Application for Qualification with the Contracts Administration Office. Reinstatement shall not be effective until issuance of a Certificate of Qualification.

Emergency Suspension and Revocation

The District may summarily issue an emergency suspension of a contractor’s qualification to bid if it finds that imminent danger exists to the public health, safety, or welfare.

The written notice of emergency suspension shall state the specific facts and reasons for finding an imminent danger to the public health, safety, or welfare exists.

The District, within 10 days of the emergency suspension, shall initiate formal suspension or revocation proceedings in compliance with Rule 3.4(3), except the 10-day notice requirement shall not be construed to prevent a hearing at the earliest time practicable upon request of the aggrieved party.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 190.033, 255.0525, 255.20, Fla. Stat.; §§ 14-22.012, 14-22.0121, 14-22.014, Fla. Admin. Code.
Rule 3.5	Construction Contracts, Not Design-Build.

Scope. All contracts for the construction or improvement of any building, structure, or other public construction works authorized by Chapter 190 of the Florida Statutes, the costs of which are estimated by the District in accordance with generally accepted cost accounting principles to be in excess of the threshold amount for applicability of Section 255.20 of the Florida Statutes, as that amount may be indexed or amended from time to time, shall be let under the terms of these Rules and the procedures of Section 255.20 of the Florida Statutes, as the same may be amended from time to time. A project shall not be divided solely to avoid the threshold bidding requirements.

Procedure. When a purchase of construction services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation in the District and in the county in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least twenty-one (21) days for submittal of sealed bids, proposals, replies, or responses, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of bids, proposals, replies, or responses. If the Board has previously pre-qualified contractors pursuant to Rule 3.4 and determined that only the contractors that have been pre-qualified will be permitted to submit bids, proposals, replies, and responses, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation need not be published. Instead, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be sent to the pre-qualified contractors by United States Mail, electronic mail, hand delivery, facsimile, or overnight delivery service.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic mail, United States Mail, or hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.
If the District has pre-qualified providers of construction services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses to Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the bidder is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Any contractor that has been found guilty by a court of competent jurisdiction of any violation of federal labor or employment tax laws regarding subjects including but not limited to, reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past five (5) years shall be deemmay be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response, if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and these Rules.  Minor variations in the bids,
proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board, provided such corrections do not result in a material change to the bid amount or create an unfair advantage. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No contractor shall be entitled to recover any costs of bid, proposal, response, or reply preparation or submittal from the District.

The Board may require potential contractors to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses, shall be provided in writing to all contractors by United States Mail, electronic mail, hand delivery, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District’s purchase of construction services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase construction services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of construction services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services without further competitive selection processes.

Sole Source; Government. Construction services that are only available from a single source are exempt from this Rule. Construction services provided by governmental agencies are exempt from this Rule. This Rule shall not apply to the purchase of construction services, which may include goods, supplies, or materials, that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules. A contract for construction services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. only when there exists an immediate and serious need for construction services that cannot be met through normal procurement methods and the lack of such services would seriously threaten: (i) the District’s ability to perform essential services; (ii) the preservation or protection of property or improvements; or (iii) the health, safety, or welfare of any person. The fact that an Emergency Purchase has occurred or is necessary, along with a detailed description of the basis for the emergency determination, shall be noted in the minutes of the next Board Meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contract; or
The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.6	Construction Contracts, Design-Build.

Scope. The District may utilize Design-Build Contracts for any public construction project for which the Board determines that use of such contract is in the best interest of the District. When letting a Design-Build Contract, the District shall use the following procedure:

Procedure.
The District shall utilize a Design Criteria Professional meeting the requirements of Section 287.055(2)(k) of the Florida Statutes, when developing a Design Criteria Package, evaluating the proposals and qualifications submitted by Design-Build Firms, and determining compliance of the project construction with the Design Criteria Package. The Design Criteria Professional may be an employee of the District, may be the District Engineer selected by the District pursuant to Section 287.055 of the Florida Statutes, or may be retained pursuant to Rule 3.1. The Design Criteria Professional is not eligible to render services under a Design-Build Contract executed pursuant to the Design Criteria Package.

A Design Criteria Package for the construction project shall be prepared and sealed by the Design Criteria Professional. If the project utilizes existing plans, the Design Criteria Professional shall create a Design Criteria Package by supplementing the plans with project specific requirements, if any.

The Board may either choose to award the Design-Build Contract pursuant to the competitive proposal selection process set forth in Section 287.055(9) of the Florida Statutes, or pursuant to the qualifications-based selection process pursuant to Rule 3.1.

Qualifications-Based Selection. If the process set forth in Rule 3.1 is utilized, subsequent to competitive negotiations, a guaranteed maximum price and guaranteed completion date shall be established.
Competitive Proposal-Based Selection. If the competitive proposal selection process is utilized, the Board, in consultation with the Design Criteria Professional, shall establish the criteria, standards and procedures for the evaluation of Design-Build Proposals based on price, technical, and design aspects of the project, weighted for the project. After a Design Criteria Package and the standards and procedures for evaluation of proposals have been developed, competitive proposals from qualified firms shall be solicited pursuant to the design criteria by the following procedure:

A Request for Proposals shall be advertised at least once in a newspaper of general circulation in the county in which the District is located. The notice shall allow at least twenty-one
(21) days for submittal of sealed proposals, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of proposals.

The District may maintain lists of persons interested in receiving notices of Requests for Proposals. The District shall make a good faith effort to provide written notice, by electronic mail, United States Mail, or hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

In order to be eligible to submit a proposal, a firm must, at the time of receipt of the proposals:

Hold the required applicable state professional licenses in good standing, as defined by Section 287.055(2)(h) of the Florida Statutes;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation;
Meet any special pre-qualification requirements set forth in the Request for Proposals and Design Criteria Package.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past five (5) years may be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the proposal if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the proposal.

The proposals, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District. In consultation with the Design Criteria Professional, the Board shall evaluate the proposals received based on evaluation criteria and procedures established prior to the solicitation of proposals, including but not limited to qualifications, availability, and past work of the firms and the partners and members thereof. The Board shall then select no fewer than three (3) Design-Build Firms as the most qualified.

The Board shall have the right to reject all proposals if the proposals are too high, or rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of proposal preparation or submittal from the District.

If less than three (3) Responsive Proposals are received, the District may purchase design-build services or may reject the proposals for lack of competitiveness. If no Responsive Proposals are received, the District may proceed with the procurement of design-build services in the manner the Board determines is in the best interests of the District,
which may include but is not limited to a direct purchase of the design-build services without further competitive selection processes.

Notice of the rankings adopted by the Board, including the rejection of some or all proposals, shall be provided in writing to all consultants by United States Mail, hand delivery, facsimile, electronic mail, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule
3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District’s rankings under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

The Board shall negotiate a contract with the firm ranking the highest based on the evaluation standards and shall establish a price which the Board determines is fair, competitive and reasonable. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the second most qualified firm, based on the ranking by the evaluation standards. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the second most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the third most qualified firm. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the third most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. Should the Board be unable to negotiate a satisfactory contract with any of the selected firms, the Board shall select additional firms in order of their rankings based on the evaluation standards and continue negotiations until an agreement is reached or the list of firms is exhausted.

After the Board contracts with a firm, the firm shall bring to the Board for approval, detailed working drawings of the project.
The Design Criteria Professional shall evaluate the compliance of the detailed working drawings and project construction with the Design Criteria Package and shall provide the Board with a report of the same.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchase. The Board may, in case of public emergency, declare an emergency and immediately proceed with negotiations with the best qualified Design-Build Firm available at the time. The fact that an Emergency Purchase has occurred shall be noted in the minutes of the next Board meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contractor; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 189.053, 190.033, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.
Rule 3.7	Payment and Performance Bonds.

Scope. This Rule shall apply to contracts for the construction of a public building, for the prosecution and completion of a public work, or for repairs upon a public building or public work and shall be construed in addition to terms prescribed by any other Rule that may also apply to such contracts.

Required Bond. Upon entering into a contract for any of the services described in section (1) of this Rule in excess of $200,000, the Board should require that the contractor, before commencing the work, execute and record a payment and performance bond in an amount equal to the contract price. Notwithstanding the terms of the contract or any other law, the District may not make payment to the contractor until the contractor has provided to the District a certified copy of the recorded bond.

Discretionary Bond. At the discretion of the Board, upon entering into a contract for any of the services described in section (1) of this Rule for an amount not exceeding $200,000, the contractor may be exempted from executing a payment and performance bond.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 255.05, Fla. Stat.
Rule 3.8	Goods, Supplies, and Materials.

Purpose and Scope. All purchases of goods, supplies, or materials exceeding the amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, shall be purchased under the terms of this Rule. Contracts for purchases of “goods, supplies, and materials” do not include printing, insurance, advertising, or legal notices. A contract involving goods, supplies, or materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.

Procedure. When a purchase of goods, supplies, or materials is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, or Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic mail, United States Mail, or hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified suppliers of goods, supplies, and materials, then, at the option of the District, only those persons who have been pre- qualified will be eligible to submit bids, proposals, replies, or responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Any firm or individual whose principal place of business is outside the State of Florida must also submit a written opinion of an attorney at law licensed to practice law in that foreign state, as to the preferences, if any or none, granted by the law of that foreign state to business entities whose principal places of business are in that foreign state, in the letting of any or all public contracts. Failure to submit such a written opinion or submission of a false or misleading written opinion may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and this Rule. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid, after taking into account the preferences provided for in this subsection, submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be accepted. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which does not grant a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of
Florida shall be awarded a preference of five percent (5%). If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which grants a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of Florida shall be awarded a preference equal to the preference granted by such foreign state.

To assure full understanding of the responsiveness to the solicitation requirements contained in an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all vendors by United States Mail, electronic mail, hand delivery, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District’s purchase of goods, supplies, and materials under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase goods, supplies, or materials, or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of goods, supplies, and materials, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the goods, supplies, and materials without further competitive selection processes.
Goods, Supplies, and Materials included in a Construction Contract Awarded Pursuant to Rule 3.5 or 3.6. There may be occasions where the District has undergone the competitive purchase of construction services which contract may include the provision of goods, supplies, or materials. In that instance, the District may approve a change order to the contract and directly purchase the goods, supplies, and materials. Such purchase of goods, supplies, and materials deducted from a competitively purchased construction contract shall be exempt from this Rule.

Exemption. Goods, supplies, and materials that are only available from a single source are exempt from this Rule. Goods, supplies, and materials provided by governmental agencies are exempt from this Rule. A contract for goods, supplies, or materials is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process. This Rule shall not apply to the purchase of goods, supplies or materials that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules.

Renewal. Contracts for the purchase of goods, supplies, and/or materials subject to this Rule may be renewed for a maximum period of five (5) years.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 189.053, 190.033, 287.017, 287.084, Fla. Stat.
Rule 3.9	Maintenance Services.

Scope. All contracts for maintenance of any District facility or project shall be set under the terms of this Rule if the cost exceeds the amount provided in Section
287.017 of the Florida Statutes, for CATEGORY FOUR. A contract involving goods, supplies, and materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.

Procedure. When a purchase of maintenance services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven (7) days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic mail, United States Mail, or hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified suppliers of maintenance services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, and responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and these Rules. Minor variations in the bids, proposals, replies, and responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted in response to an Invitation to Bid by a Responsive and Responsible Bidder shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate or Competitive Solicitation the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, or responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No Vendor shall be
entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all vendors by United States Mail, electronic mail, hand delivery, facsimile, or overnight delivery service. The notice shall include the following statement: "Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules," or wording to that effect. Protests of the District’s procurement of maintenance services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase the maintenance services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of maintenance services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the maintenance services without further competitive selection processes.

Exemptions. Maintenance services that are only available from a single source are exempt from this Rule. Maintenance services provided by governmental agencies are exempt from this Rule. A contract for maintenance services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Renewal. Contracts for the purchase of maintenance services subject to this Rule may be renewed for a maximum period of five (5) years.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.

Specific Authority: §§ 190.011(5), 190.011(15), 190.033, Fla. Stat.
Law Implemented: §§ 119.0701, 190.033, 287.017, Fla. Stat.
Rule 3.10	Contractual Services.

Exemption from Competitive Purchase. Pursuant to Section 190.033(3) of the Florida Statutes, Contractual Services shall not be subject to competitive purchasing requirements. If an agreement is predominantly for Contractual Services, but also includes maintenance services or the purchase of goods and services, the contract shall not be subject to competitive purchasing requirements. Regardless of whether an advertisement or solicitation for Contractual Services is identified as an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, no rights or remedies under these Rules, including but not limited to protest rights, are conferred on persons, firms, or vendors proposing to provide Contractual Services to the District.

Contracts; Public Records. In accordance with Florida law, each contract for Contractual Services shall include provisions required by law that require the contractor to comply with public records laws.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat.
Law Implemented: §§ 119.0701, 190.011(3), 190.033, Fla. Stat.
Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8,
and 3.9.

The resolution of any protests with respect to proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, and 3.9 shall be in accordance with this Rule.

Filing.

With respect to a protest regarding qualifications, specifications, documentation, or other requirements contained in a Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation issued by the District, the notice of protest shall be filed in writing within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after the first advertisement of the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A 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 Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s intended decision. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

Except for those situations covered by subsection (1)(a) of this Rule, any firm or person who is affected adversely by a District’s ranking or intended award under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9 and desires to contest the District’s ranking or intended award, shall file with the District a written notice of protest within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after receipt of the notice of the District’s ranking or intended award. A 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 Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s ranking or intended award. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

If the requirement for the posting of a protest bond and the amount of the protest bond, which may be expressed by a percentage of the contract to be awarded or a set amount, is disclosed in the District’s competitive solicitation documents for a particular purchase under Rules 3.1, 3.2, 3.3,
3.4, 3.5, 3.6, 3.8, or 3.9, any person who files a notice of protest must post the protest bond. The amount of the protest bond shall be determined by District staff after consultation with the Board and within the limits, if any, imposed by Florida law. In the event the protest is successful, the protest bond shall be refunded to the protestor. In the event the protest is unsuccessful, the protest bond shall be applied towards the District’s costs, expenses, and attorney’s fees associated with hearing and defending the protest. In the event the protest is settled by mutual agreement of the parties, the protest bond shall be distributed as agreed to by the District and protestor.

The District does not accept documents filed by electronic mail or facsimile transmission. Filings are only accepted during normal business hours, which are 9:00 a.m. to 5:00 p.m., Monday through Friday, excluding holidays.

Contract Execution. Upon receipt of a notice of protest which has been timely filed, the District shall not execute the contract under protest until the subject of the protest is resolved. However, if the District sets forth in writing particular facts and circumstances showing that delay incident to protest proceedings will jeopardize the funding for the project, will materially increase the cost of the project, or will create an immediate and serious danger to the public health, safety, or welfare, the contract may be executed.

Informal Proceeding. If the Board determines a protest does not involve a disputed issue of material fact, the Board may, but is not obligated to, schedule an informal proceeding to consider the protest. Such informal proceeding shall be at a time and place determined by the Board. Notice of such proceeding shall be sent via certified mafacsimile, hand delivery, or email with delivery confirmationUnited States Mail, or hand delivery to the protestor and any substantially affected persons or parties not less than three (3) calendar days prior to such informal proceeding. Within thirty (30) calendar days following the informal proceeding, the Board shall issue a written decision setting forth the factual, legal, and policy grounds for its decision.

Formal Proceeding. If the Board determines a protest involves disputed issues of material fact or if the Board elects not to use the informal proceeding process provided for in section (3) of this Rule, the District shall schedule a formal hearing to resolve the protest. The Chairperson shall designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other qualified person as a hearing officer to conduct the hearing. The hearing officer may:

Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;
Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The hearing officer shall, within thirty (30) days after the hearing or receipt of the hearing transcript, whichever is later, file a recommended order which shall include a caption, time and place of hearing, appearances entered at the hearing, statement of the issues, findings of fact and conclusions of law, separately stated, and a recommendation for final District action. The District shall allow each party fifteen
(15) calendar days from receipt of the recommended orderdays in which to submit written exceptions to the recommended order. The District shall issue a final order within sixty (60) days after the filing of the recommended order.

Intervenors. Other substantially affected persons may join the proceedings as intervenors by filing a motion to intervene within 10 calendar days of the initial protest filing, onon appropriate terms thatwhich shall not unduly delay the proceedings.

Rejection of all Qualifications, Bids, Proposals, Replies and Responses after Receipt of Notice of Protest. If the Board determines there was a violation of law, defect, or an irregularity in the competitive solicitation process, the Bids, Proposals, Replies, and Responses are too high, or if the Board determines it is otherwise in the District’s best interest, the Board may reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew. If the Board decides to reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew, any pending protests shall automatically terminate.

Settlement. Nothing herein shall preclude the settlement of any protest under this Rule at any time.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: § 190.033, Fla. Stat.
Rule 4.0	Effective Date.

These Rules shall be effective [DATE], except that no election of officers required by these Rules shall be required until after the next regular election for the Board.

Specific Authority: §§ 190.011(5), 190.011(15), Fla. Stat. Law Implemented: §§ 190.011(5), 190.011(15), Fla. Stat.

!!"#$%& 6
RESOLUTION 2026-03
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT CONFIRMING AUTHORIZATION TO PAY INVOICES FOR WORK PREVIOUSLY APPROVED; AUTHORIZING THE CHAIR OR VICE CHAIR OF THE BOARD OF SUPERVISORS AND THE DISTRICT MANAGER TO ENTER INTO TIME SENSITIVE AND EMERGENCY CONTRACTS AND DISBURSE FUNDS FOR PAYMENT OF CERTAIN EXPENSES WITHOUT PRIOR APPROVAL OF THE BOARD OF SUPERVISORS; PROVIDING FOR A MONETARY THRESHOLD; AND PROVIDING FOR THE REPEAL OF PRIOR SPENDING AUTHORIZATIONS; PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the Astonia Community Development District (“District”) is a local unit of
special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, Section 190.011(5), Florida Statutes, authorizes the District to adopt resolutions which may be necessary for the conduct of District business; and
WHEREAS, the Board of Supervisors of the District (“Board”) typically meets on an as needed basis, and in no event more than monthly, to conduct the business of the District, including approval of proposals, authorizing the entering into of agreements or contracts, and authorizing the payment of District operating and maintenance expenses; and

WHEREAS, the Board contracted with the District Manager to timely pay the District’s
vendors and perform other management functions; and

WHEREAS, the Board desires to confirm that the District Manager is authorized to pay invoices, regardless of the dollar amounts, for work previously approved by the Board and such payments do not need to be approved by the Board prior to payment; and

WHEREAS, the Board recognizes that certain time sensitive or emergency issues may arise from time to time that require approval outside of regular monthly meetings; and
WHEREAS, to conduct the business of the District in an efficient manner, recurring, non- recurring, and other disbursements for goods and services must be processed and paid in a timely manner; and
WHEREAS, the Board has determined that it is in the best interests of the District, and is necessary for the efficient administration of District operations; the health, safety, and welfare of the residents within the District; and the preservation of District assets and facilities, to authorize limited spending authority to the Chair (or Vice Chair, if the Chair is unavailable) of the Board
and the District Manager between regular monthly meetings, for work and services that are time sensitive and/or emergency in nature.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT:
Authorization to Pay Invoices for Work Previously Approved. The District Manager is authorized to pay invoices, regardless of the dollar amounts, for work previously approved by the Board in accordance with such contracts and such payments do not need to be approved by the Board prior to payment nor do they need to be re-approved by the Board at a future meeting.

Limited Spending Authorization. The Board hereby authorizes the individuals stated below to exercise their judgment to enter into time sensitive and emergency contracts and disburse funds up to the amounts stated below, without prior Board approval for expenses
(1) that are required to provide for the health, safety, and welfare of the residents within the District; (2) for the maintenance, repair, or replacement of a District asset; or (3) to remedy an unforeseen disruption in services relating to the District’s facilities or assets, if such disruption would result in significantly higher expenses unless the contract is entered into immediately.
The District Manager may individually authorize such expense up to $2,500.00 per proposal and/or event.
The Chair (or Vice Chair, if the Chair is unavailable) may individually authorize such expenses up to $10,000.00 per proposal and/or event.
The District Manager and Chair (or Vice Chair, if the Chair is unavailable) may jointly authorize such expenses up to $25,000.00 per proposal and/or event.
Ratification of Spending Authorization at Future Meeting. Any payment made or contract entered into pursuant to this Resolution shall be submitted to the Board at the next scheduled meeting for approval and ratification.
Repeal of Prior Spending Authorizations. All prior spending authorizations approved by resolution or motion of the Board are hereby repealed.

Effective Date. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED THIS 2ND DAY OF OCTOBER 2025.

ATTEST:	ASTONIA
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

!!"#$%& 7

!!"#$%& "
REBATE REPORT
$7,155,000
Astonia Community Development District
(Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project)

Dated: July 20, 2021
Delivered: July 20, 2021

Rebate Report to the Computation Date July 20, 2026
Reflecting Activity Through July 31, 2025

TABLE OF CONTENTS

AMTEC Opinion	3	
Summary of Rebate Computations	4	
Summary of Computational Information and Definitions	5	
Methodology	7	
Sources and Uses	8	
Proof of Arbitrage Yield	9	
Bond Debt Service	11	
Arbitrage Rebate Calculation Detail Report – Acquisition and Construction Fund	13	
Arbitrage Rebate Calculation Detail Report – Reserve Fund	15	
Arbitrage Rebate Calculation Detail Report – Interest Fund	17	
Arbitrage Rebate Calculation Detail Report – Cost of Issuance Fund	18	
Arbitrage Rebate Calculation Detail Report – Rebate Computation Credits	19	

August 8, 2025

Astonia Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Re:	$7,155,000 Astonia Community Development District (Polk County, Florida), Special Assessment
Bonds, Series 2021 (North Parcel Assessment Area Project)	

Dear Ms. Costa:
AMTEC has prepared certain computations relating to the above referenced bond issue (the "Bonds") at the request of Astonia Community Development District (the “District”).
The scope of our engagement consisted of preparing computations shown in the attached schedules to determine the Rebatable Arbitrage as described in Section 103 of the Internal Revenue Code of 1954, Section 148(f) of the Internal Revenue Code of 1986, as amended (the “Code”), and all applicable Regulations issued thereunder. The methodology used is consistent with current tax law and regulations and may be relied upon in determining the rebate liability. Certain computational methods used in the preparation of the schedules are described in the Summary of Computational Information and Definitions.

Our engagement was limited to the computation of Rebatable Arbitrage based upon the information furnished to us by the District. In accordance with the terms of our engagement, we did not audit the information provided to us, and we express no opinion as to the completeness, accuracy or suitability of such information for purposes of calculating the Rebatable Arbitrage.

We have scheduled our next Report as of July 20, 2026, the Computation Date. Thank you for this engagement and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo
Senior Vice President	Trong M. Tran
Assistant Vice President	
SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the July 20, 2026 Computation Date
Reflecting Activity from July 20, 2021 through July 31, 2025

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Acquisition and Construction Fund	0.025616%	353.47	(51,565.86)	
Reserve Fund	2.575623%	30,223.40	(8,702.55)	
Interest Fund	0.006104%	1.19	(733.26)	
Cost of Issuance Fund	0.005354%	0.17	(118.64)	
Totals	1.175854%	$30,578.23	$(61,120.31)	
Bond Yield	3.248193%			
Rebate Computation Credits	(8,637.86)			
Net Rebatable Arbitrage	$(69,758.17)			

Based upon our computations, no rebate liability exists.
SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For the purpose of computing Rebatable Arbitrage, investment activity is reflected from July 20, 2021, the date of the closing, through July 31, 2025, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of July 20, 2026.

Computations of yield are based on a 360-day year and semiannual compounding on the last day of each compounding interval. Compounding intervals end on a day in the calendar year corresponding to Bond maturity dates or six months prior.

For investment cash flow, debt service and yield computation purposes, all payments and receipts are assumed to be paid or received respectively, as shown on the attached schedules.
Purchase prices on investments are assumed to be at fair market value, representing an arm's length transaction.
During the period between July 20, 2021 and July 31, 2025, the District made periodic payments into the Interest, Sinking, and Prepayment Accounts (collectively, the “Debt Service Fund”), that were used, along with the interest earned, to provide the required debt service payments.
Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or 1/12th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Debt Service Fund and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement.

DEFINITIONS

Computation Date
July 20, 2026.

Computation Period
The period beginning on July 20, 2021, the date of the closing, and ending on July 31, 2025.

Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the issuer. If no day is selected by the issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance.
Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

Taxable Investment Yield
The discount rate that, when used in computing the present value of all receipts of principal and interest to be received on an investment during the Computation Period, produces an amount equal to the fair market value of the investment at the time it became a nonpurpose investment.

Issue Price
The price determined on the basis of the initial offering price to the public at which price a substantial amount of the Bonds was sold.

Rebatable Arbitrage
The Code defines the required rebate as the excess of the amount earned on all nonpurpose investments over the amount that would have been earned if such nonpurpose investments were invested at the Bond Yield, plus any income attributable to the excess. Accordingly, the Regulations require that this amount be computed as the excess of the future value of all the nonpurpose receipts over the future value of all the nonpurpose payments. The future value is computed as of the Computation Date using the Bond Yield.

Funds and Accounts
The Funds and Accounts activity used in the compilation of this Report was received from the District and U.S. Bank, Trustee, as follows:

Fund / Account	Account Number	
Revenue	221656000	
Interest	221656001	
Sinking	221656002	
Reserve	221656003	
Prepayment	221656004	
Acquisition and Construction	221656005	
Cost of Issuance	221656006	
METHODOLOGY
Bond Yield
The methodology used to calculate the bond yield was to determine the discount rate that produces the present value of all payments of principal and interest through the maturity date of the Bonds.

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage, as of July 31, 2025, was to calculate the future value of the disbursements from all funds, subject to rebate, and the value of the remaining bond proceeds, at the yield on the Bonds, to July 20, 2026. This figure was then compared to the future value of the deposit of bond proceeds into the various investment accounts at the same yield. The difference between the future values of the two cash flows, on July 20, 2026, is the Rebatable Arbitrage.
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project) Delivered: July 20, 2021

Par Amount	$7,155,000.00	
Net Original Issue Premium	160,444.80	
Total	$7,315,444.80	

Acquisition and Construction Fund	$6,617,650.67	
Reserve Fund	395,372.50	
Interest Fund	69,489.40	
Cost of Issuance Fund	89,832.23	
Underwriter’s Discount	143,100.00	
Total	$7,315,444.80	
Prepared by AMTEC	(Finance 8.901)

PROOF OF ARBITRAGE YIELD
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project)

Date	

Debt Service	Present Value to 07/20/2021
@ 3.2481930269%	
11/01/2021	68,367.18	67,751.94	
05/01/2022	121,842.50	118,816.34	
11/01/2022	121,842.50	116,917.49	
05/01/2023	266,842.50	251,964.28	
11/01/2023	120,030.00	111,526.25	
05/01/2024	270,030.00	246,889.49	
11/01/2024	118,155.00	106,303.12	
05/01/2025	273,155.00	241,827.87	
11/01/2025	116,217.50	101,244.64	
05/01/2026	281,217.50	241,071.65	
11/01/2026	114,155.00	96,294.62	
05/01/2027	279,155.00	231,715.89	
11/01/2027	111,680.00	91,219.80	
05/01/2028	281,680.00	226,398.23	
11/01/2028	109,130.00	86,310.67	
05/01/2029	284,130.00	221,126.46	
11/01/2029	106,505.00	81,563.70	
05/01/2030	291,505.00	219,672.77	
11/01/2030	103,730.00	76,919.76	
05/01/2031	3,533,730.00	2,578,518.11	
11/01/2031	36,080.00	25,906.38	
05/01/2032	231,080.00	163,269.77	
11/01/2032	32,960.00	22,915.74	
05/01/2033	232,960.00	159,379.11	
11/01/2033	29,760.00	20,034.86	
05/01/2034	234,760.00	155,518.03	
11/01/2034	26,480.00	17,261.48	
05/01/2035	241,480.00	154,897.50	
11/01/2035	23,040.00	14,542.83	
05/01/2036	243,040.00	150,955.04	
11/01/2036	19,520.00	11,930.34	
05/01/2037	249,520.00	150,065.83	
11/01/2037	15,840.00	9,374.22	
05/01/2038	250,840.00	146,076.33	
11/01/2038	12,080.00	6,922.35	
05/01/2039	257,080.00	144,963.26	
11/01/2039	8,160.00	4,527.76	
05/01/2040	258,160.00	140,956.54	
11/01/2040	4,160.00	2,235.08	
05/01/2041	264,160.00	139,659.32	
	9,644,259.68	7,155,444.80	
	
Proceeds Summary		

Delivery date	07/20/2021	
Par Value	6,995,000.00	
Premium (Discount)	160,444.80	
Target for yield calculation	7,155,444.80	
Prepared by AMTEC	(Finance 8.901)

PROOF OF ARBITRAGE YIELD
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project)
Assumed Call/Computation Dates for Premium Bonds

Bond Component	Maturity Date	Rate	Yield	Call Date	Call Price	Yield To Call/Maturity	
TERM04	05/01/2042	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2043	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2044	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2045	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2046	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2047	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2048	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2049	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2050	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2051	4.000%	3.400%	05/01/2031	100.000	3.4010631%	

Rejected Call/Computation Dates for Premium Bonds

Bond Component	Maturity Date	Rate	Yield	Call Date	Call Price	Yield To Call/Maturity	Increase to Yield	
TERM04	05/01/2042	4.000%	3.400%			3.6579962%	0.2569331%	
TERM04	05/01/2043	4.000%	3.400%			3.6681748%	0.2671116%	
TERM04	05/01/2044	4.000%	3.400%			3.6774110%	0.2763479%	
TERM04	05/01/2045	4.000%	3.400%			3.6858241%	0.2847609%	
TERM04	05/01/2046	4.000%	3.400%			3.6935139%	0.2924508%	
TERM04	05/01/2047	4.000%	3.400%			3.7005649%	0.2995018%	
TERM04	05/01/2048	4.000%	3.400%			3.7070490%	0.3059859%	
TERM04	05/01/2049	4.000%	3.400%			3.7130277%	0.3119645%	
TERM04	05/01/2050	4.000%	3.400%			3.7185539%	0.3174908%	
TERM04	05/01/2051	4.000%	3.400%			3.7236735%	0.3226104%	
Prepared by AMTEC	(Finance 8.901)

BOND DEBT SERVICE
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
07/20/2021						
11/01/2021			68,367.18	68,367.18		
05/01/2022			121,842.50	121,842.50	190,209.68	
11/01/2022			121,842.50	121,842.50		
05/01/2023	145,000	2.500%	121,842.50	266,842.50	388,685.00	
11/01/2023			120,030.00	120,030.00		
05/01/2024	150,000	2.500%	120,030.00	270,030.00	390,060.00	
11/01/2024			118,155.00	118,155.00		
05/01/2025	155,000	2.500%	118,155.00	273,155.00	391,310.00	
11/01/2025			116,217.50	116,217.50		
05/01/2026	165,000	2.500%	116,217.50	281,217.50	397,435.00	
11/01/2026			114,155.00	114,155.00		
05/01/2027	165,000	3.000%	114,155.00	279,155.00	393,310.00	
11/01/2027			111,680.00	111,680.00		
05/01/2028	170,000	3.000%	111,680.00	281,680.00	393,360.00	
11/01/2028			109,130.00	109,130.00		
05/01/2029	175,000	3.000%	109,130.00	284,130.00	393,260.00	
11/01/2029			106,505.00	106,505.00		
05/01/2030	185,000	3.000%	106,505.00	291,505.00	398,010.00	
11/01/2030			103,730.00	103,730.00		
05/01/2031	190,000	3.000%	103,730.00	293,730.00	397,460.00	
11/01/2031			100,880.00	100,880.00		
05/01/2032	195,000	3.200%	100,880.00	295,880.00	396,760.00	
11/01/2032			97,760.00	97,760.00		
05/01/2033	200,000	3.200%	97,760.00	297,760.00	395,520.00	
11/01/2033			94,560.00	94,560.00		
05/01/2034	205,000	3.200%	94,560.00	299,560.00	394,120.00	
11/01/2034			91,280.00	91,280.00		
05/01/2035	215,000	3.200%	91,280.00	306,280.00	397,560.00	
11/01/2035			87,840.00	87,840.00		
05/01/2036	220,000	3.200%	87,840.00	307,840.00	395,680.00	
11/01/2036			84,320.00	84,320.00		
05/01/2037	230,000	3.200%	84,320.00	314,320.00	398,640.00	
11/01/2037			80,640.00	80,640.00		
05/01/2038	235,000	3.200%	80,640.00	315,640.00	396,280.00	
11/01/2038			76,880.00	76,880.00		
05/01/2039	245,000	3.200%	76,880.00	321,880.00	398,760.00	
11/01/2039			72,960.00	72,960.00		
05/01/2040	250,000	3.200%	72,960.00	322,960.00	395,920.00	
11/01/2040			68,960.00	68,960.00		
05/01/2041	260,000	3.200%	68,960.00	328,960.00	397,920.00	
11/01/2041			64,800.00	64,800.00		
05/01/2042	270,000	4.000%	64,800.00	334,800.00	399,600.00	
11/01/2042			59,400.00	59,400.00		
05/01/2043	280,000	4.000%	59,400.00	339,400.00	398,800.00	
11/01/2043			53,800.00	53,800.00		
05/01/2044	290,000	4.000%	53,800.00	343,800.00	397,600.00	
11/01/2044			48,000.00	48,000.00		
05/01/2045	305,000	4.000%	48,000.00	353,000.00	401,000.00	
11/01/2045			41,900.00	41,900.00		
05/01/2046	315,000	4.000%	41,900.00	356,900.00	398,800.00	
11/01/2046			35,600.00	35,600.00		
05/01/2047	330,000	4.000%	35,600.00	365,600.00	401,200.00	
11/01/2047			29,000.00	29,000.00		
05/01/2048	340,000	4.000%	29,000.00	369,000.00	398,000.00	
11/01/2048			22,200.00	22,200.00		
05/01/2049	355,000	4.000%	22,200.00	377,200.00	399,400.00	
Prepared by AMTEC	(Finance 8.901)

BOND DEBT SERVICE
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
11/01/2049			15,100.00	15,100.00		
05/01/2050	370,000	4.000%	15,100.00	385,100.00	400,200.00	
11/01/2050			7,700.00	7,700.00		
05/01/2051	385,000	4.000%	7,700.00	392,700.00	400,400.00	
	6,995,000		4,700,259.68	11,695,259.68	11,695,259.68	
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project) Acquisition and Construction Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.248193%)

07/20/21	Beg	Bal	-6,617,650.67	-7,774,470.38	
08/03/21			3,460.00	4,060.11	
08/03/21			319,952.29	375,445.48	
08/03/21			63,354.73	74,343.11	
08/10/21			37,764.76	44,287.00	
08/11/21			105,690.00	123,932.32	
08/11/21			300,945.02	352,888.78	
08/11/21			388,358.59	455,390.13	
08/12/21			310,466.75	364,021.40	
08/24/21			54,652.22	64,010.79	
08/24/21			151,042.43	176,906.72	
08/26/21			360,179.15	421,780.22	
08/26/21			117,312.90	137,376.80	
08/26/21			8,932.00	10,459.63	
08/26/21			9,082.42	10,635.78	
08/26/21			4,100.00	4,801.22	
08/30/21			176,286.58	206,362.80	
09/03/21			10,485.00	12,270.55	
09/03/21			7,781.75	9,106.95	
09/09/21			547,413.55	640,291.69	
09/09/21			18,904.20	22,111.62	
09/09/21			148,701.84	173,931.67	
09/21/21			14,344.33	16,760.08	
09/21/21			18,276.98	21,355.04	
09/21/21			34,650.00	40,485.46	
10/08/21			146,250.00	170,620.40	
10/12/21			136,828.40	159,571.69	
10/21/21			-8,932.00	-10,408.27	
10/25/21			754,092.14	878,412.87	
10/25/21			29,884.00	34,810.72	
10/25/21			64,693.98	75,359.52	
10/25/21			103,177.44	120,187.42	
11/10/21			60,531.00	70,415.63	
11/10/21			166,760.98	193,992.82	
11/10/21			2,052.00	2,387.09	
11/10/21			502,275.97	584,296.95	
11/19/21			619,410.03	719,978.64	
11/19/21			1,625.00	1,888.84	
11/19/21			2,041.25	2,372.67	
11/19/21			347.50	403.92	
12/02/21			272.00	315.79	
12/02/21			40,719.00	47,275.18	
12/23/21			727,254.46	842,764.39	
12/23/21			17,129.00	19,849.60	
12/23/21			39,181.46	45,404.66	
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project) Acquisition and Construction Fund

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(3.248193%)	
05/19/23	-197,686.25	-218,941.33	
06/05/23	197,959.29	218,929.98	
07/20/26	TOTALS:	353.47	-51,565.86	

ISSUE DATE:	07/20/21	
REBATABLE ARBITRAGE:	
-51,565.86	
COMP DATE:	07/20/26	NET INCOME:	353.47	
BOND YIELD: 3.248193%	TAX INV YIELD:	0.025616%	
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project) Reserve Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.248193%)

07/20/21	Beg	Bal	-395,372.50	-464,486.86	
08/03/21			0.78	0.92	
09/02/21			2.02	2.36	
10/04/21			1.95	2.28	
11/02/21			2.01	2.34	
12/02/21			1.96	2.28	
12/30/21			0.04	0.05	
01/04/22			2.01	2.33	
02/02/22			2.01	2.32	
03/02/22			1.82	2.10	
04/04/22			2.03	2.33	
05/03/22			1.95	2.23	
06/02/22			55.80	63.75	
07/05/22			178.85	203.73	
08/02/22			346.98	394.29	
09/02/22			548.19	621.26	
10/04/22			635.01	717.59	
11/02/22			845.20	952.73	
12/02/22			1,042.66	1,172.16	
01/04/23			1,182.68	1,325.76	
02/02/23			1,262.52	1,411.72	
03/02/23			1,212.90	1,352.60	
04/04/23			1,372.10	1,525.76	
05/02/23			1,387.70	1,539.24	
05/19/23			197,686.25	218,941.33	
06/02/23			1,192.77	1,319.48	
07/05/23			740.39	816.63	
08/02/23			773.85	851.47	
09/05/23			804.45	882.53	
10/03/23			779.09	852.57	
11/02/23			806.69	880.49	
12/04/23			782.55	851.69	
12/22/23			0.20	0.22	
01/03/24			808.36	877.50	
02/02/24			804.36	870.90	
03/04/24			749.22	808.88	
03/21/24			0.01	0.01	
04/02/24			799.10	860.57	
05/02/24			771.61	828.74	
06/04/24			797.72	854.33	
07/02/24			771.76	824.46	
08/02/24			796.34	848.44	
09/04/24			793.00	842.46	
10/02/24			740.58	784.80	
11/04/24			721.11	761.98	
12/03/24			672.48	708.76	
01/03/25			672.53	706.91	
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project) Reserve Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (3.248193%)	
02/04/25		647.02	678.21	
03/04/25		581.21	607.59	
04/02/25		637.71	664.99	
05/02/25		615.47	640.08	
06/03/25		632.89	656.37	
07/02/25		610.70	631.71	
07/31/25	Bal	197,686.25	203,976.98	
07/31/25	Acc	631.06	651.14	
07/20/26	TOTALS:	30,223.40	-8,702.55	

ISSUE DATE:	07/20/21	
REBATABLE ARBITRAGE:	
-8,702.55		
COMP DATE:	07/20/26	NET INCOME:	30,223.40		
BOND YIELD: 3.248193%	TAX INV YIELD:	2.575623%		
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project) Interest Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.248193%)

07/20/21	Beg	Bal	-69,489.40	-81,636.72	
08/03/21			0.14	0.16	
09/02/21			0.36	0.42	
10/01/21			0.34	0.40	
11/01/21			69,489.40	80,902.07	
11/02/21			0.35	0.41	
07/20/26	TOTALS:	1.19	-733.26		

ISSUE DATE:	07/20/21	
REBATABLE ARBITRAGE:	
-733.26			
COMP DATE:	07/20/26	NET INCOME:	1.19			
BOND YIELD: 3.248193%	TAX INV YIELD:	0.006104%			
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project) Cost of Issuance Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.248193%)

07/20/21	Beg	Bal	-89,832.23	-105,535.64	
07/20/21			727.13	854.24	
07/20/21			2,110.06	2,478.92	
07/20/21			20,775.26	24,406.95	
07/20/21			12,465.16	14,644.17	
07/20/21			18,697.74	21,966.26	
07/20/21			25,345.82	29,776.48	
07/26/21			4,725.00	5,547.99	
08/12/21			798.81	936.60	
04/12/22			4,187.42	4,805.40	
07/20/26	TOTALS:	0.17	-118.64		

ISSUE DATE:	07/20/21	
REBATABLE ARBITRAGE:	
-118.64			
COMP DATE:	07/20/26	NET INCOME:	0.17			
BOND YIELD: 3.248193%	TAX INV YIELD:	0.005354%			
$7,155,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project) Rebate Computation Credits

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(3.248193%)	
07/20/22	-1,830.00	-2,081.73	
07/20/23	-1,960.00	-2,158.92	
07/20/24	-2,070.00	-2,207.79	
07/20/25	-2,120.00	-2,189.42	
07/20/26	TOTALS:	-7,980.00	-8,637.86	

ISSUE DATE:	07/20/21	REBATABLE ARBITRAGE: -8,637.86 COMP DATE:	07/20/26
BOND YIELD: 3.248193%

!!"#$%& "
REBATE REPORT
$10,065,000
Astonia Community Development District
(Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project)

Dated: July 20, 2021
Delivered: July 20, 2021

Rebate Report to the Computation Date July 20, 2026
Reflecting Activity Through July 31, 2025

TABLE OF CONTENTS

AMTEC Opinion	3	
Summary of Rebate Computations	4	
Summary of Computational Information and Definitions	5	
Methodology	7	
Sources and Uses	8	
Proof of Arbitrage Yield	9	
Bond Debt Service	11	
Arbitrage Rebate Calculation Detail Report – Acquisition and Construction Fund	13	
Arbitrage Rebate Calculation Detail Report – Reserve Fund	15	
Arbitrage Rebate Calculation Detail Report – Interest Fund	17	
Arbitrage Rebate Calculation Detail Report – Cost of Issuance Fund	18	
Arbitrage Rebate Calculation Detail Report – Rebate Computation Credits	19	

August 8, 2025

Astonia Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Re:	$10,065,000 Astonia Community Development District (Polk County, Florida), Special
Assessment Bonds, Series 2021 (Assessment Area Two Project)	

Dear Ms. Costa:

AMTEC has prepared certain computations relating to the above referenced bond issue (the "Bonds") at the request of Astonia Community Development District (the “District”).

The scope of our engagement consisted of preparing computations shown in the attached schedules to determine the Rebatable Arbitrage as described in Section 103 of the Internal Revenue Code of 1954, Section 148(f) of the Internal Revenue Code of 1986, as amended (the “Code”), and all applicable Regulations issued thereunder. The methodology used is consistent with current tax law and regulations and may be relied upon in determining the rebate liability. Certain computational methods used in the preparation of the schedules are described in the Summary of Computational Information and Definitions.

Our engagement was limited to the computation of Rebatable Arbitrage based upon the information furnished to us by the District. In accordance with the terms of our engagement, we did not audit the information provided to us, and we express no opinion as to the completeness, accuracy or suitability of such information for purposes of calculating the Rebatable Arbitrage.

We have scheduled our next Report as of July 20, 2026, the Computation Date. Thank you for this engagement and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo
Senior Vice President	Trong M. Tran
Assistant Vice President	
SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the July 20, 2026 Computation Date
Reflecting Activity from July 20, 2021 through July 31, 2025

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Acquisition and Construction Fund	0.089342%	4,699.40	(191,850.65)	
Reserve Fund	3.016079%	63,544.95	(5,522.81)	
Interest Fund	0.028867%	48.92	(6,301.64)	
Cost of Issuance Fund	0.005912%	0.27	(171.14)	
Totals	0.897767%	$68,293.54	$(203,846.24)	
Bond Yield	3.255937%			
Rebate Computation Credits	(8,639.49)			
Net Rebatable Arbitrage	$(212,485.73)			

Based upon our computations, no rebate liability exists.
SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For the purpose of computing Rebatable Arbitrage, investment activity is reflected from July 20, 2021, the date of the closing, through July 31, 2025, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of July 20, 2026.

Computations of yield are based on a 360-day year and semiannual compounding on the last day of each compounding interval. Compounding intervals end on a day in the calendar year corresponding to Bond maturity dates or six months prior.

For investment cash flow, debt service and yield computation purposes, all payments and receipts are assumed to be paid or received respectively, as shown on the attached schedules.
Purchase prices on investments are assumed to be at fair market value, representing an arm's length transaction.
During the period between July 20, 2021 and July 31, 2025, the District made periodic payments into the Interest, Sinking, and Prepayment Accounts (collectively, the “Debt Service Fund”), that were used, along with the interest earned, to provide the required debt service payments.
Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or 1/12th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Debt Service Fund and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement.

DEFINITIONS

Computation Date
July 20, 2026.

Computation Period
The period beginning on July 20, 2021, the date of the closing, and ending on July 31, 2025.

Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the issuer. If no day is selected by the issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of the issuance.
Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal and interest with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

Taxable Investment Yield
The discount rate that, when used in computing the present value of all receipts of principal and interest to be received on an investment during the Computation Period, produces an amount equal to the fair market value of the investment at the time it became a nonpurpose investment.

Issue Price
The price determined on the basis of the initial offering price to the public at which price a substantial amount of the Bonds was sold.

Rebatable Arbitrage
The Code defines the required rebate as the excess of the amount earned on all nonpurpose investments over the amount that would have been earned if such nonpurpose investments were invested at the Bond Yield, plus any income attributable to the excess. Accordingly, the Regulations require that this amount be computed as the excess of the future value of all the nonpurpose receipts over the future value of all the nonpurpose payments. The future value is computed as of the Computation Date using the Bond Yield.

Funds and Accounts
The Funds and Accounts activity used in the compilation of this Report was received from the District and U.S. Bank, Trustee, as follows:

Fund / Account	Account Number	
Revenue	278719000	
Interest	278719001	
Sinking	278719002	
Reserve	278719003	
Prepayment	278719004	
Acquisition and Construction	278719005	
Cost of Issuance	278719006	
METHODOLOGY
Bond Yield
The methodology used to calculate the bond yield was to determine the discount rate that produces the present value of all payments of principal and interest through the maturity date of the Bonds.

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage, as of July 31, 2025, was to calculate the future value of the disbursements from all funds, subject to rebate, and the value of the remaining bond proceeds, at the yield on the Bonds, to July 20, 2026. This figure was then compared to the future value of the deposit of bond proceeds into the various investment accounts at the same yield. The difference between the future values of the two cash flows, on July 20, 2026, is the Rebatable Arbitrage.
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project) Delivered: July 20, 2021

Par Amount	$10,065,000.00	
Net Original Issue Premium	245,124.00	
Total	$10,310,124.00	

Acquisition and Construction Fund	$ 9,148,630.34	
Reserve Fund	558,040.00	
Interest Fund	275,785.89	
Cost of Issuance Fund	126,367.77	
Underwriter’s Discount	201,300.00	
Total	$10,310,124.00	
Prepared by AMTEC	(Finance 8.901)

PROOF OF ARBITRAGE YIELD
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project)

Date	

Debt Service	Present Value to 07/20/2021
@ 3.2559365213%	
11/01/2021	99,125.89	98,231.75	
05/01/2022	176,660.00	172,262.11	
11/01/2022	176,660.00	169,502.67	
05/01/2023	381,660.00	360,331.07	
11/01/2023	174,097.50	161,735.13	
05/01/2024	384,097.50	351,107.46	
11/01/2024	171,472.50	154,233.89	
05/01/2025	386,472.50	342,050.86	
11/01/2025	168,785.00	146,991.66	
05/01/2026	388,785.00	333,161.73	
11/01/2026	166,035.00	140,001.28	
05/01/2027	391,035.00	324,440.26	
11/01/2027	162,660.00	132,796.50	
05/01/2028	397,660.00	319,451.21	
11/01/2028	159,135.00	125,789.70	
05/01/2029	399,135.00	310,445.92	
11/01/2029	155,535.00	119,036.74	
05/01/2030	405,535.00	305,399.27	
11/01/2030	151,785.00	112,474.81	
05/01/2031	5,356,785.00	3,905,866.41	
11/01/2031	48,960.00	35,127.02	
05/01/2032	313,960.00	221,646.56	
11/01/2032	44,720.00	31,065.28	
05/01/2033	319,720.00	218,539.53	
11/01/2033	40,320.00	27,118.61	
05/01/2034	320,320.00	211,991.17	
11/01/2034	35,840.00	23,339.33	
05/01/2035	325,840.00	208,790.93	
11/01/2035	31,200.00	19,672.00	
05/01/2036	331,200.00	205,480.71	
11/01/2036	26,400.00	16,116.53	
05/01/2037	336,400.00	202,073.91	
11/01/2037	21,440.00	12,672.60	
05/01/2038	341,440.00	198,583.04	
11/01/2038	16,320.00	9,339.74	
05/01/2039	346,320.00	195,019.86	
11/01/2039	11,040.00	6,117.26	
05/01/2040	351,040.00	191,395.36	
11/01/2040	5,600.00	3,004.34	
05/01/2041	355,600.00	187,719.79	
	13,876,795.89	10,310,124.00	
	
Proceeds Summary		

Delivery date	07/20/2021	
Par Value	10,065,000.00	
Premium (Discount)	245,124.00	
Target for yield calculation	10,310,124.00	
Prepared by AMTEC	(Finance 8.901)

PROOF OF ARBITRAGE YIELD
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project)
Assumed Call/Computation Dates for Premium Bonds

Bond Component	Maturity Date	Rate	Yield	Call Date	Call Price	Yield To Call/Maturity	
TERM04	05/01/2042	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2043	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2044	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2045	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2046	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2047	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2048	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2049	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2050	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2051	4.000%	3.400%	05/01/2031	100.000	3.4010631%	
TERM04	05/01/2052	4.000%	3.400%	05/01/2031	100.000	3.4010631%	

Rejected Call/Computation Dates for Premium Bonds

Bond Component	Maturity Date	Rate	Yield	Call Date	Call Price	Yield To Call/Maturity	Increase to Yield	
TERM04	05/01/2042	4.000%	3.400%			3.6579962%	0.2569331%	
TERM04	05/01/2043	4.000%	3.400%			3.6681748%	0.2671116%	
TERM04	05/01/2044	4.000%	3.400%			3.6774110%	0.2763479%	
TERM04	05/01/2045	4.000%	3.400%			3.6858241%	0.2847609%	
TERM04	05/01/2046	4.000%	3.400%			3.6935139%	0.2924508%	
TERM04	05/01/2047	4.000%	3.400%			3.7005649%	0.2995018%	
TERM04	05/01/2048	4.000%	3.400%			3.7070490%	0.3059859%	
TERM04	05/01/2049	4.000%	3.400%			3.7130277%	0.3119645%	
TERM04	05/01/2050	4.000%	3.400%			3.7185539%	0.3174908%	
TERM04	05/01/2051	4.000%	3.400%			3.7236735%	0.3226104%	
TERM04	05/01/2052	4.000%	3.400%			3.7284265%	0.3273634%	
Prepared by AMTEC	(Finance 8.901)

BOND DEBT SERVICE
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
07/20/2021						
11/01/2021			99,125.89	99,125.89		
05/01/2022			176,660.00	176,660.00	275,785.89	
11/01/2022			176,660.00	176,660.00		
05/01/2023	205,000	2.500%	176,660.00	381,660.00	558,320.00	
11/01/2023			174,097.50	174,097.50		
05/01/2024	210,000	2.500%	174,097.50	384,097.50	558,195.00	
11/01/2024			171,472.50	171,472.50		
05/01/2025	215,000	2.500%	171,472.50	386,472.50	557,945.00	
11/01/2025			168,785.00	168,785.00		
05/01/2026	220,000	2.500%	168,785.00	388,785.00	557,570.00	
11/01/2026			166,035.00	166,035.00		
05/01/2027	225,000	3.000%	166,035.00	391,035.00	557,070.00	
11/01/2027			162,660.00	162,660.00		
05/01/2028	235,000	3.000%	162,660.00	397,660.00	560,320.00	
11/01/2028			159,135.00	159,135.00		
05/01/2029	240,000	3.000%	159,135.00	399,135.00	558,270.00	
11/01/2029			155,535.00	155,535.00		
05/01/2030	250,000	3.000%	155,535.00	405,535.00	561,070.00	
11/01/2030			151,785.00	151,785.00		
05/01/2031	255,000	3.000%	151,785.00	406,785.00	558,570.00	
11/01/2031			147,960.00	147,960.00		
05/01/2032	265,000	3.200%	147,960.00	412,960.00	560,920.00	
11/01/2032			143,720.00	143,720.00		
05/01/2033	275,000	3.200%	143,720.00	418,720.00	562,440.00	
11/01/2033			139,320.00	139,320.00		
05/01/2034	280,000	3.200%	139,320.00	419,320.00	558,640.00	
11/01/2034			134,840.00	134,840.00		
05/01/2035	290,000	3.200%	134,840.00	424,840.00	559,680.00	
11/01/2035			130,200.00	130,200.00		
05/01/2036	300,000	3.200%	130,200.00	430,200.00	560,400.00	
11/01/2036			125,400.00	125,400.00		
05/01/2037	310,000	3.200%	125,400.00	435,400.00	560,800.00	
11/01/2037			120,440.00	120,440.00		
05/01/2038	320,000	3.200%	120,440.00	440,440.00	560,880.00	
11/01/2038			115,320.00	115,320.00		
05/01/2039	330,000	3.200%	115,320.00	445,320.00	560,640.00	
11/01/2039			110,040.00	110,040.00		
05/01/2040	340,000	3.200%	110,040.00	450,040.00	560,080.00	
11/01/2040			104,600.00	104,600.00		
05/01/2041	350,000	3.200%	104,600.00	454,600.00	559,200.00	
11/01/2041			99,000.00	99,000.00		
05/01/2042	365,000	4.000%	99,000.00	464,000.00	563,000.00	
11/01/2042			91,700.00	91,700.00		
05/01/2043	380,000	4.000%	91,700.00	471,700.00	563,400.00	
11/01/2043			84,100.00	84,100.00		
05/01/2044	395,000	4.000%	84,100.00	479,100.00	563,200.00	
11/01/2044			76,200.00	76,200.00		
05/01/2045	410,000	4.000%	76,200.00	486,200.00	562,400.00	
11/01/2045			68,000.00	68,000.00		
05/01/2046	430,000	4.000%	68,000.00	498,000.00	566,000.00	
11/01/2046			59,400.00	59,400.00		
05/01/2047	445,000	4.000%	59,400.00	504,400.00	563,800.00	
11/01/2047			50,500.00	50,500.00		
05/01/2048	465,000	4.000%	50,500.00	515,500.00	566,000.00	
11/01/2048			41,200.00	41,200.00		
05/01/2049	485,000	4.000%	41,200.00	526,200.00	567,400.00	
11/01/2049			31,500.00	31,500.00		
05/01/2050	505,000	4.000%	31,500.00	536,500.00	568,000.00	
Prepared by AMTEC	(Finance 8.901)

BOND DEBT SERVICE
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project)

Period Ending	Principal	Coupon	Interest	Debt Service	Annual Debt Service	
11/01/2050			21,400.00	21,400.00		
05/01/2051	525,000	4.000%	21,400.00	546,400.00	567,800.00	
11/01/2051			10,900.00	10,900.00		
05/01/2052	545,000	4.000%	10,900.00	555,900.00	566,800.00	
	10,065,000		7,059,595.89	17,124,595.89	17,124,595.89	
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project) Acquisition and Construction Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.255937%)

07/20/21	Beg	Bal	-9,148,630.34	-10,751,981.60	
09/02/21			144.00	168.60	
09/09/21			33,687.00	39,417.19	
09/21/21			1,507,074.23	1,761,531.31	
09/23/21			3,832.00	4,478.20	
10/18/21			910,237.06	1,061,349.08	
10/25/21			43,130.00	50,258.61	
10/25/21			198,459.98	231,261.82	
11/10/21			131,237.00	152,722.44	
11/10/21			54,345.30	63,242.43	
11/10/21			302,759.09	352,325.24	
11/19/21			1,222.00	1,420.91	
11/19/21			18,650.00	21,685.76	
11/19/21			2,844.25	3,307.22	
12/23/21			31,185.00	36,150.72	
12/27/21			9,544.19	11,059.98	
02/01/22			10,094.00	11,661.49	
02/01/22			59,109.00	68,287.97	
02/01/22			17,534.61	20,257.54	
02/01/22			289,347.50	334,279.96	
02/01/22			680.00	785.60	
02/09/22			1,812.33	2,092.26	
02/18/22			285,307.59	329,110.37	
02/18/22			708,975.98	817,823.83	
02/18/22			30,693.00	35,405.24	
02/18/22			3,106.72	3,583.69	
02/28/22			829,404.93	955,884.08	
02/28/22			13,200.00	15,212.92	
03/22/22			1,071,218.76	1,231,917.68	
04/26/22			370,043.15	424,259.10	
05/10/22			67,302.18	77,065.93	
05/18/22			10,444.00	11,950.57	
05/18/22			444,565.65	508,695.06	
06/08/22			42,113.00	48,101.49	
06/08/22			155,815.61	177,972.68	
07/06/22			142,942.27	162,859.12	
07/18/22			6,165.00	7,016.44	
07/22/22			352,824.01	401,408.12	
07/27/22			330,695.29	376,063.53	
08/17/22			97,771.14	110,985.09	
08/22/22			4,465.89	5,067.19	
08/25/22			5,006.51	5,679.07	
08/25/22			288,643.14	327,418.72	
09/19/22			260.00	294.29	
09/20/22			52,924.82	59,900.11	
10/28/22			21,334.14	24,063.72	
11/15/22			250.00	281.56	
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project) Acquisition and Construction Fund

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(3.255937%)	
11/23/22	108,827.82	122,476.70	
12/22/22	2,347.88	2,635.48	
01/04/23	29,005.38	32,523.30	
02/06/23	50,299.81	56,238.75	
07/26/23	447.53	492.80	
07/20/26	TOTALS:	4,699.40	-191,850.65	

ISSUE DATE:	07/20/21	
REBATABLE ARBITRAGE:	
-191,850.65	
COMP DATE:	07/20/26	NET INCOME:	4,699.40	
BOND YIELD: 3.255937%	TAX INV YIELD:	0.089342%	
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project) Reserve Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.255937%)

07/20/21	Beg	Bal	-558,040.00	-655,839.79	
08/03/21			1.10	1.29	
09/02/21			2.86	3.35	
10/04/21			2.75	3.21	
11/02/21			2.84	3.31	
12/02/21			2.76	3.21	
12/30/21			0.06	0.07	
01/04/22			2.84	3.29	
02/02/22			2.84	3.28	
03/02/22			2.56	2.95	
04/04/22			2.86	3.29	
05/03/22			2.75	3.15	
06/02/22			78.75	90.00	
07/05/22			252.43	287.63	
08/02/22			489.74	556.68	
09/02/22			773.73	877.12	
10/04/22			896.27	1,013.12	
11/02/22			1,192.94	1,345.09	
12/02/22			1,471.64	1,654.87	
01/04/23			1,669.27	1,871.73	
02/02/23			1,781.96	1,993.07	
03/02/23			1,711.92	1,909.59	
04/04/23			1,936.63	2,154.05	
05/02/23			1,958.64	2,173.07	
06/02/23			2,134.53	2,361.85	
07/05/23			2,090.01	2,305.75	
08/02/23			2,184.46	2,404.12	
09/05/23			2,270.85	2,491.81	
10/03/23			2,199.27	2,407.21	
11/02/23			2,277.16	2,485.99	
12/04/23			2,209.03	2,404.70	
12/22/23			0.55	0.60	
01/03/24			2,281.87	2,477.53	
02/02/24			2,270.60	2,458.89	
03/04/24			2,114.95	2,283.77	
03/21/24			0.02	0.02	
04/02/24			2,255.75	2,429.70	
05/02/24			2,178.15	2,339.81	
06/04/24			2,251.86	2,412.05	
07/02/24			2,178.56	2,327.68	
08/02/24			2,247.94	2,395.36	
09/04/24			2,238.52	2,378.48	
10/02/24			2,090.54	2,215.68	
11/04/24			2,035.58	2,151.24	
12/03/24			1,898.31	2,000.96	
12/27/24			279,020.00	293,475.06	
01/03/25			1,747.96	1,837.53	
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project) Reserve Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (3.255937%)	
02/04/25		913.31	957.44	
03/04/25		820.34	857.67	
04/02/25		900.08	938.68	
05/02/25		868.69	903.50	
06/03/25		893.27	926.49	
07/02/25		861.96	891.69	
07/31/25	Bal	279,020.00	287,920.24	
07/31/25	Acc	890.69	919.10	
07/20/26	TOTALS:	63,544.95	-5,522.81	

ISSUE DATE:	07/20/21	
REBATABLE ARBITRAGE:	
-5,522.81		
COMP DATE:	07/20/26	NET INCOME:	63,544.95		
BOND YIELD: 3.255937%	TAX INV YIELD:	3.016079%		
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project) Interest Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT

FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.255937%)

07/20/21	Beg	Bal	-275,785.89	-324,118.99	
08/03/21			0.54	0.63	
09/02/21			1.41	1.65	
10/04/21			1.36	1.59	
11/01/21			99,125.89	115,447.44	
11/02/21			1.40	1.63	
12/02/21			0.87	1.01	
12/30/21			0.02	0.02	
01/04/22			0.90	1.04	
02/02/22			0.90	1.04	
03/02/22			0.81	0.93	
04/04/22			0.91	1.05	
04/12/22			-5,890.52	-6,762.04	
05/02/22			176,660.00	202,433.90	
05/03/22			0.89	1.02	
06/02/22			0.86	0.98	
07/05/22			2.66	3.03	
08/02/22			5.17	5.88	
09/02/22			8.17	9.26	
10/04/22			9.46	10.69	
11/01/22			5,890.52	6,642.39	
11/02/22			12.59	14.20	
07/20/26	TOTALS:	48.92	-6,301.64		

ISSUE DATE:	07/20/21	
REBATABLE ARBITRAGE:	
-6,301.64			
COMP DATE:	07/20/26	NET INCOME:	48.92			
BOND YIELD: 3.255937%	TAX INV YIELD:	0.028867%			
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project)
Cost of Issuance Fund

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(3.255937%)

07/20/21	Beg	Bal	-126,367.77	-148,514.46	
07/20/21			1,022.87	1,202.13	
07/20/21			3,889.94	4,571.67	
07/20/21			29,224.74	34,346.55	
07/20/21			17,534.84	20,607.92	
07/20/21			26,302.26	30,911.89	
07/20/21			35,654.18	41,902.78	
07/26/21			-4,725.00	-5,550.10	
07/30/21			10,450.00	12,270.41	
08/12/21			1,123.69	1,318.02	
04/12/22			5,890.52	6,762.04	
07/20/26	TOTALS:	0.27	-171.14		

ISSUE DATE:	07/20/21	
REBATABLE ARBITRAGE:	
-171.14			
COMP DATE:	07/20/26	NET INCOME:	0.27			
BOND YIELD: 3.255937%	TAX INV YIELD:	0.005912%			
$10,065,000
Astonia Community Development District (Polk County, Florida)
Special Assessment Bonds, Series 2021 (Assessment Area Two Project)
Rebate Computation Credits

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(3.255937%)	
07/20/22	-1,830.00	-2,082.37	
07/20/23	-1,960.00	-2,159.41	
07/20/24	-2,070.00	-2,208.12	
07/20/25	-2,120.00	-2,189.59	
07/20/26	TOTALS:	-7,980.00	-8,639.49	

ISSUE DATE:	07/20/21	REBATABLE ARBITRAGE: -8,639.49 COMP DATE:	07/20/26
BOND YIELD: 3.255937%

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Docusign Envelope ID: FA02A373-8A42-4891-97DE-82E84A8612C9

August 18, 2025 Board of Supervisors
Astonia Community Development District 219 East Livingston Street
Orlando, Florida 32801

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com
We are pleased to confirm our understanding of the services we are to provide Astonia Community Development District, Polk County, Florida (“the District”) for the fiscal year ended September 30, 2025, with the option of four (4) additional one-year renewals. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Astonia Community Development District as of and for the fiscal year ended September 30, 2025, with the option of four (4) additional one-year renewals. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes.

Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
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Astonia Community Development District	Page 2

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
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Astonia Community Development District	Page 3

Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.
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Astonia Community Development District	Page 4

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: C/O GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.
This agreement provides for a contract period of one (1) year with the option of four (4) additional, one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $5,600 for the September 30, 2025 audit. The fees for the fiscal years 2026, 2027, 2028 and 2029 will not exceed $5,700, $5,800, $5,900 and $6,000, respectively, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out- of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2022 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Astonia Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Astonia Community Development District.

By: 		
Title:	Chair	

2025-08-25
Date: 		
Docusign Envelope ID: FA02A373-8A42-4891-97DE-82E84A8612C9
Astonia Community Development District	Page 5

..	AICPA'	Peer Review
FloridaInstitute of Certified Public Accountants

FICPA Peer Review Program
Administered in Florida
bv The Florida Institute of CPAs

AICPA Peer Review Program
Administered in Florida by the Florida Institute of CPAs

March 17, 2023

Antonio Grau Grau & Associates
951 Yamato Rd Ste 280 Boca Raton, FL 33431-1809

Dear Antonio Grau:

It is my pleasure to notify you that on March 16, 2023, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2025. This is the date by which all review documents should be completed and submitted to the administering entity.
As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.
Thank you for your cooperation. Sincerely,

Peer Review Team
FICPA Peer Review Committee 850.224.2727, x5957
cc: Daniel Hevia, Racquel McIntosh
Firm Number: 900004390114	Review Number: 594791

119 S Monroe Street, Suite 121 I Tallahassee, FL 32301I 850.224.2727, in Florida I www.ficpa.org

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Astonia CDD Field Management Report | GMS 2025

Astonia CDD Field Management Report | GMS 2025

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This item will be provided under separate cover

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This item will be provided under separate cover

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	Summary of Invoices	

July 01, 2025 to August 31, 2025

Fund	Date	Check No.'s	Amount	

General Fund				
	7/7/25	541	$	320.93	
	7/21/25	542-546	$	50,090.27	
	8/4/25	547-559	$	49,312.33	
	8/22/25	560-564	$	103,004.17	
			$	25,174.12	
Total			$	227,901.82	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/26/25	PAGE	1
*** CHECK DATES 07/01/2025 - 08/31/2025 ***	ASTONIA CDD-GENERAL FUND
BANK B ASTONIA GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
7/07/25 00028	6/30/25 00071966 202506 310-51300-48000	*	320.93
NOT OF BOS MTG-06/04
GANNETT MEDIA CORP DBA GANNETT	320.93 000541
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
178	202507 320-53800-34000
FIELD MANAGEMENT-JUL25
179	202507 310-51300-34000
MANAGEMENT FEES-JUL25
179	202507 310-51300-35100
WEBSITE MANAGEMENT-JUL25
179	202507 310-51300-35200
INFORMATION TECH-JUL25
179	202507 310-51300-31300
DISSEMINATION SVCS-JUL25
179	202507 330-57200-48300
AMENITY ACCESS MGMT
179	202507 310-51300-51000
OFFICE SUPPLIES
179	202507 310-51300-42000
POSTAGE
GOVERNMENTAL
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/21/25 00020	7/01/25 22492	202506 310-51300-31100
BOS MEETING JUL24
7/01/25 22492	202506 310-51300-31100
ANNUAL REPORT PREPARATION
HUNTER ENGINEERING, INC.	437.50 000543
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/21/25 00011	7/15/25 12725	202506 310-51300-31500	*	1,969.90
ATTORNEY SVCS-JUN25
KILINSKI VAN WYK PLLC	1,969.90 000544
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/21/25 00015	6/25/25 7797433	202506 310-51300-32300	*	4,256.13
TRUSTEE FEES SER 2023 AA3
U.S. BANK	4,256.13 000545
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/21/25 00042	5/21/25 205264	202505 320-53800-46200	*	14,726.00
LANDSCAPE MAINT-MAY25
6/16/25 206377	202506 320-53800-46200	*	2,158.20
LANDSCAPE ADJUSTMENT-MAY
6/19/25 206420	202506 320-53800-46200	*	14,726.00
LANDSCAPE MAINT-JUN25
7/01/25 206694	202507 320-53800-46200	*	3,885.30
LANDSCAPE ADJUSTMENT-JUL
WEBER ENVIRONMENTAL SERVICES LLC	35,495.50 000546
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
ASTO ASIONIA CDD	IARAUJO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/26/25	PAGE	2
*** CHECK DATES 07/01/2025 - 08/31/2025 ***	ASTONIA CDD-GENERAL FUND
BANK B ASTONIA GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/04/25 00019	6/30/25 19947	202506 320-53800-47000	*	875.00
POND HERBICIDE JUN25
6/30/25 19947	202506 320-53800-47000	*	750.00
N. POND HERBICIDE JUN25
7/01/25 19969	202506 320-53800-47000	*	275.00
MONTHLY POND HERBICIDE
AQUATIC WEED MANAGEMENT, INC	1,900.00 000547
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/04/25 00018	8/01/25 08012025 202508 300-20700-10000	*	4,139.57
TXFER OF TAX RCPTS S2020
ASTONIA CDD/US BANK	4,139.57 000548
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/04/25 00018	8/01/25 08012025 202508 300-20700-10000	*	10,611.07
TXFER TAX RCPTS S2021 AA2
ASTONIA CDD/US BANK	10,611.07 000549
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/04/25 00018	8/01/25 08012025 202508 300-20700-10000	*	7,513.44
TXFER TAX RCPTS S2021 NOR
ASTONIA CDD/US BANK	7,513.44 000550
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/04/25 00018	8/01/25 08012025 202508 300-20700-10000	*	5,289.16
TXFER OF TAX RCPTS S2023
ASTONIA CDD/US BANK	5,289.16 000551
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/04/25 00038	7/24/25 72025	202506 320-53800-43200	*	198.09
HOA COST SHARE JUN25
CHATEAU AT ASTONIA COA INC.	198.09 000552
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/04/25 00021	6/24/25 15329	202506 330-57200-48200	*	1,400.00
CLEANING SVCS JUN25
CSS CLEAN STAR SERVICES CENTRAL FL	1,400.00 000553
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/04/25 00027	6/26/25 65614284 202506 330-57200-48100	*	125.00
PEST CONTROL-JUN25
MASSEY SERVICES	125.00 000554
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/04/25 00025	7/01/25 28027	202507 320-53800-46500	*	2,500.00
POOL MAINTENANCE-JUL25
7/01/25 28145	202507 330-57200-48000	*	210.00
NEW LIFE RING & ROPES
7/10/25 28179	202507 320-53800-46500	*	700.00
INSTALL NEW STENNER
MCDONNELL CORPORATION DBA RESORT	3,410.00 000555
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/04/25 00042	7/21/25 207633	202507 320-53800-46200	*	14,726.00
LANDSCAPE MAINT-JUL25
WEBER ENVIRONMENTAL SERVICES LLC	14,726.00 000556
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
ASTO ASIONIA CDD	IARAUJO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/26/25	PAGE	3
*** CHECK DATES 07/01/2025 - 08/31/2025 ***	ASTONIA CDD-GENERAL FUND
BANK B ASTONIA GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

GANNETT MEDIA CORP DBA GANNETT	1,153.30 000561
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/22/25 00001	8/01/25 181	202508 320-53800-34000	*	1,460.83
FIELD MANAGEMENT-AUG25
8/01/25 181	202508 320-53800-48000	*	6.12
RPLD KEYS HOME DEPOT
8/01/25 182	202508 310-51300-34000	*	3,750.00
MANAGMENT FEES-AUG25
8/01/25 182	202508 310-51300-35100	*	105.00
WEBSITE MANAGEMENT-AUG25
8/01/25 182	202508 310-51300-35200	*	157.50
INFORMATION TECH-AUG25
8/01/25 182	202508 310-51300-31300	*	1,093.75
DISSEMINATION SVCS-AUG25
8/01/25 182	202508 330-57200-48300	*	1,250.00
AMENITY ACCESS MGMT-AUG25
8/01/25 182	202508 310-51300-51000	*	1.74
OFFICE SUPPLIES
8/01/25 182	202508 310-51300-42000	*	69.24
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,894.18 000562
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/22/25 00011	8/11/25 12794	202507 310-51300-31500	*	455.50
ATTORNEY SVCS-JUL25
KILINSKI VAN WYK PLLC	455.50 000563
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
ASTO ASIONIA CDD	IARAUJO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	9/26/25	PAGE	4
*** CHECK DATES 07/01/2025 - 08/31/2025 ***	ASTONIA CDD-GENERAL FUND
BANK B ASTONIA GENERAL FUND

LANDSCAPE MAINT-JUN25

ASTO ASIONIA CDD	IARAUJO

!!"#$%& ii

Astonia
Community Development District

Unaudited Financial Reporting
August 31, 2025

Table of Contents

1

2-3

4

5

6

7

8

9

10

11

12

13

14-15

16

17
	Balance Sheet

	General Fund

	Capital Reserve Fund

	Debt Service Fund - Series 2020

	Debt Service Fund - Seriese 2021 A2

	Debt Service Fund - Series 2021 North Parcel

	Debt Service Fund - Series 2023

	Debt Service Fund - Series 2024

	Capital Projects Fund - Series 2020

	Capital Projects Fund - Series 2021 A2

	Capital Projects Fund - Series 2023

	Capital Projects Fund - Series 2024

	Month to Month

	Assessment Receipt Schedule

	Long Term Debt Schedule
Astonia
Community Development District Combined Balance Sheet
August 31, 2025

Assigned for:
Astonia
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues					
Assessements - Tax Roll	$	915,963	$	915,963	$	921,188	$	5,225	
Assessments - Direct	$	97,229	$	97,229	$	97,230	$	0	
Interest	$	-	$	-	$	10,876	$	10,876	
Miscellaneous Income	$	-	$	-	$	210	$	210	
Total Revenues	$	1,013,192	$	1,013,192	$	1,029,504	$	16,312	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	11,000	$	-	$	11,000	
Engineering	$	15,000	$	13,750	$	1,063	$	12,688	
Attorney	$	30,000	$	27,500	$	16,248	$	11,252	
Annual Audit	$	6,700	$	6,700	$	9,200	$	(2,500)	
Assessment Administration	$	6,825	$	6,825	$	6,825	$	-	
Arbitrage	$	2,250	$	450	$	450	$	-	
Dissemination	$	13,125	$	12,031	$	12,031	$	-	
Trustee Fees	$	20,205	$	19,557	$	19,557	$	-	
Management Fees	$	45,000	$	41,250	$	41,250	$	-	
Information Technology	$	1,890	$	1,733	$	1,733	$	-	
Website Administration	$	1,260	$	1,155	$	1,155	$	-	
Telephone	$	100	$	92	$	-	$	92	
Postage & Delivery	$	1,200	$	1,200	$	1,989	$	(789)	
Insurance	$	7,699	$	7,699	$	6,314	$	1,385	
Copies	$	200	$	183	$	9	$	175	
Legal Advertising	$	2,500	$	2,500	$	4,517	$	(2,017)	
Contingency	$	2,200	$	2,017	$	982	$	1,035	
Office Supplies	$	250	$	229	$	26	$	203	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	168,579	$	156,045	$	123,522	$	32,523	
Astonia
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	27,500	

$	27,500	

$	19,384	

$	8,116	
Field Management	$	17,530	$	16,069	$	16,069	$	(0)	
Landscape Maintenance	$	255,000	$	233,750	$	192,318	$	41,432	
Landscape Replacement	$	35,000	$	32,083	$	20,983	$	11,101	
Lake Maintenace	$	30,000	$	27,500	$	18,700	$	8,800	
Streetlights	$	48,000	$	44,000	$	41,749	$	2,251	
Electric	$	15,872	$	14,549	$	1,422	$	13,127	
Water & Sewer	$	92,192	$	84,509	$	35,685	$	48,824	
Sidewalk & Asphalt Maintenance	$	2,500	$	2,292	$	-	$	2,292	
Irrigation Repairs	$	15,000	$	13,750	$	6,668	$	7,082	
General Repairs & Maintenance	$	17,000	$	17,000	$	19,316	$	(2,316)	
Contingency	$	7,000	$	7,000	$	15,360	$	(8,360)	
Subtotal Field Expenditures	$	562,593	$	520,002	$	387,655	$	132,347	

Amenity Expenses
Amenity - Electric	

$	17,250	

$	15,813	

$	9,408	

$	6,405	
Amenity - Water	$	33,770	$	30,956	$	20,572	$	10,384	
Internet	$	3,000	$	2,750	$	1,120	$	1,630	
Pest Control	$	1,500	$	1,375	$	1,375	$	-	
Janitorial Service	$	16,500	$	15,125	$	12,855	$	2,270	
Security Services	$	34,000	$	34,000	$	40,569	$	(6,569)	
Pool Maintenance	$	36,000	$	33,000	$	31,650	$	1,350	
Amenity Repairs & Maintenance	$	15,000	$	15,000	$	18,087	$	(3,087)	
Amenity Access Management	$	15,000	$	13,750	$	13,750	$	-	
Pool Permit	$	-	$	-	$	280	$	(280)	
Contingency	$	10,000	$	9,167	$	1,160	$	8,007	
Subtotal Amenity Expenditures	$	182,020	$	170,935	$	150,825	$	20,110	
					
Total Expenditures	$	913,192	$	846,983	$	662,003	$	184,980	
					
Excess (Deficiency) of Revenues over Expenditures	$	0		$	367,501		

Other Financing Sources/(Uses)					
Transfer In/(Out) - Capital Reserves	$	(100,000)	$	(100,000)	$	(100,000)	$	-	
Total Other Financing Sources (Uses)	$	(100,000)	$	(100,000)	$	(100,000)	$	-	
					
Net Change in Fund Balance	$	-		$	267,501		
					
Fund Balance - Beginning	$	-		$	441,539		
					
Fund Balance - Ending	$	-		$	709,041		
Astonia
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:					
Interest	$	-	$	-	$	3,300	$	3,300	
Total Revenues	$	-	$	-	$	3,300	$	3,300	

Expenditures:

Contingency	

$	1,000	

$	-	

$	-	

$	-	
Total Expenditures	$	1,000	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(1,000)		$	3,300		

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	100,000	

$	100,000	

$	100,000	

$	-	
Total Other Financing Sources (Uses)	$	100,000	$	100,000	$	100,000	$	-	
					
Net Change in Fund Balance	$	99,000		$	103,300		
					
Fund Balance - Beginning	$	51,155		$	80,317		
					
Fund Balance - Ending	$	150,155		$	183,617		
Astonia
Community Development District Debt Service Fund - Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues					
Assessments - Tax Roll	$	220,403	$	220,403	$	219,125	$	(1,278)	
Interest	$	3,000	$	3,000	$	7,897	$	4,897	
Total Revenues	$	223,403	$	223,403	$	227,022	$	3,619	

Expenditures:					
Interest Payment - 11/01	$	69,288	$	69,288	$	69,288	$	-	
Principal Payment - 05/01	$	75,000	$	75,000	$	75,000	$	-	
Interest Payment - 05/01	$	69,288	$	69,288	$	69,288	$	-	
Total Expenditures	$	213,575	$	213,575	$	213,575	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	9,828	$	9,828	$	13,447	$	3,619	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(3,938)	$	(3,938)	
Total Other Financing Sources (Uses)	$	-	$	-	$	(3,938)	$	(3,938)	
					
Net Change in Fund Balance	$	9,828		$	9,509		
					
Fund Balance - Beginning	$	89,765		$	194,241		
					
Fund Balance - Ending	$	99,593		$	203,750		
Astonia
Community Development District Debt Service Fund - Series 2021 A2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:					
Assessments - Tax Roll	$	558,500	$	558,500	$	561,688	$	3,188	
Interest	$	5,000	$	5,000	$	25,602	$	20,602	
Total Revenues	$	563,500	$	563,500	$	587,290	$	23,790	

Expenditures:					
Interest Payment - 11/01	$	171,473	$	171,473	$	171,473	$	-	
Principal Payment - 05/01	$	215,000	$	215,000	$	215,000	$	-	
Interest Payment - 05/01	$	171,473	$	171,473	$	171,473	$	-	
Total Expenditures	$	557,945	$	557,945	$	557,945	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	5,555		$	29,345		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(279,020)	$	(279,020)	
Total Other Financing Sources (Uses)	$	-	$	-	$	(279,020)	$	(279,020)	
					
Net Change in Fund Balance	$	5,555		$	(249,675)		
					
Fund Balance - Beginning	$	252,208		$	811,066		
					
Fund Balance - Ending	$	257,763		$	561,392		
Astonia
Community Development District
Debt Service Fund - Series 2021 North Parcel
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:					
Assessments	$	395,460	$	395,460	$	397,717	$	2,257	
Interest	$	3,000	$	3,000	$	15,147	$	12,147	
Total Revenues	$	398,460	$	398,460	$	412,864	$	14,404	

Expenditures:					
Interest Payment - 11/01	$	118,218	$	118,218	$	118,218	$	-	
Principal Payment - 05/01	$	160,000	$	160,000	$	160,000	$	-	
Interest Payment - 05/01	$	118,218	$	118,218	$	118,218	$	-	
Total Expenditures	$	396,435	$	396,435	$	396,435	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	2,025	$	2,025	$	16,429	$	14,404	
					
Fund Balance - Beginning	$	170,790		$	369,712		
					
Fund Balance - Ending	$	172,815		$	386,141		
Astonia
Community Development District Debt Service Fund - Series 2023
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:					
Assessments	$	278,389	$	278,389	$	279,978	$	1,589	
Interest	$	2,000	$	2,000	$	11,423	$	9,423	
Total Revenues	$	280,389	$	280,389	$	291,401	$	11,012	

Expenditures:					
Interest Payment - 12/01	$	106,154	$	106,154	$	106,154	$	-	
Principal Payment - 06/15	$	65,000	$	65,000	$	65,000	$	-	
Interest Payment - 06/15	$	106,154	$	106,154	$	106,154	$	-	
Total Expenditures	$	277,309	$	277,309	$	277,309	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	3,080	$	3,080	$	14,092	$	11,012	

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	(111,355)	$	(111,355)	
Total Other Financing Sources (Uses)	$	-	$	-	$	(111,355)	$	(111,355)	
					
Net Change in Fund Balance	$	3,080		$	(97,264)		
					
Fund Balance - Beginning	$	124,547		$	267,431		
					
Fund Balance - Ending	$	127,627		$	170,168		
Astonia
Community Development District Debt Service Fund - Series 2024
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 08/31/25	Thru 08/31/25	Variance	

Revenues:					
Assessments	$	251,983	$	149,083	$	149,083	$	-	
Interest	$	1,000	$	1,000	$	10,912	$	9,912	
Total Revenues	$	252,983	$	150,083	$	159,995	$	9,912	

Expenditures:					
Interest Payment - 11/01	$	99,083	$	99,083	$	99,083	$	-	
Principal Payment - 05/01	$	50,000	$	50,000	$	50,000	$	-	
Interest Payment - 05/01	$	99,083	$	99,083	$	99,083	$	-	
Total Expenditures	$	248,166	$	248,166	$	248,166	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	4,816	$	(98,083)	$	(88,171)	$	9,912	
					
Fund Balance - Beginning	$	106,935		$	361,725		
					
Fund Balance - Ending	$	111,751		$	273,554		
Astonia
Community Development District Capital Projects Fund - Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

Revenues:

Interest
$	-	$
-	$	230	$
230

Expenditures:

Capital Outlay
$	-	$
-	$	-	$	-

Astonia
Community Development District Capital Projects Fund - Series 2021 A2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

Revenues:

Interest
$	-	$	-	$
91	$	91

Expenditures:

Capital Outlay
$	-	$
-	$	279,050
$	(279,050)

Astonia
Community Development District Capital Projects Fund - Series 2023
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

Revenues:

Interest
$	-	$
-	$	242	$
242

Expenditures:

Capital Outlay
$	-	$
-	$	111,356
$	(111,356)

Astonia
Community Development District Capital Projects Fund - Series 2024
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending August 31, 2025

Revenues:

Interest
Developer Contribution

$	-	$
$	-	$

-	$	1,246	$
-	$	15,819	$

1,246
15,819

Expenditures:

Capital Outlay
$	-	$
-	$	169,108
$	(169,108)

Astonia
Community Development District Month to Month

	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total	

Revenues														
Assessment - Tax Roll	$	-	$	66,424	$	783,989	$	10,860	$	11,871	$	11,187	$	13,154	$	5,539	$	17,403	$	-	$	761	$	-  $	921,188	
Assessment - Direct	$	48,615	$	-	$	-	$	-	$	-	$	24,307	$	-	$	24,307	$	-	$	-	$	-	$	-  $	97,230	
Interest Income	$	-	$	-	$	-	$	-	$	-	$	346	$	2,582	$	2,676	$	2,591	$	2,682	$	-	$	-  $	10,876	
Miscellaneous Income	$	-	$	-	$	-	$	-	$	-	$	-	$	120	$	60	$	-	$	-	$	30	$	-  $	210	
Total Revenues	$	-	$	-	$	-	$	-	$	-	$	346	$	2,702	$	2,736	$	2,591	$	2,682	$	30	$	-  $	1,029,504	

Expenditures:														
Administrative														
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Engineering	$	-	$	125	$	-	$	250	$	-	$	125	$	-	$	125	$	438	$	-	$	-	$	-  $	1,063	
Attorney	$	904	$	1,339	$	1,031	$	2,325	$	403	$	2,736	$	3,137	$	1,949	$	1,970	$	456	$	-	$	-  $	16,248	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	9,200	$	-	$	-	$	-	$	-	$	-	$	-  $	9,200	
Assessment Administration	$	6,825	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	6,825	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	450	$	-	$	-	$	-  $	450	
Dissemination	$	1,094	$	1,094	$	1,094	$	1,094	$	1,094	$	1,094	$	1,094	$	1,094	$	1,094	$	1,094	$	1,094	$	-  $	12,031	
Trustee Fees	$	4,041	$	-	$	-	$	-	$	4,256	$	-	$	-	$	-	$	4,256	$	-	$	7,004	$	-  $	19,557	
Management Fees	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	-  $	41,250	
Information Technology	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	-  $	1,733	
Website Maintenance	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	-  $	1,155	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Postage & Delivery	$	119	$	21	$	176	$	451	$	106	$	93	$	94	$	227	$	74	$	113	$	515	$	-  $	1,989	
Insurance	$	6,161	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	153	$	-  $	6,314	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	9	$	-	$	0	$	-	$	-	$	-	$	-  $	9	
Legal Advertising	$	992	$	-	$	-	$	1,044	$	-	$	378	$	-	$	627	$	321	$	1,153	$	-	$	-  $	4,517	
Contingency	$	107	$	106	$	106	$	106	$	112	$	111	$	111	$	112	$	111	$	-	$	-	$	-  $	982	
Office Supplies	$	4	$	1	$	3	$	1	$	3	$	1	$	5	$	5	$	1	$	1	$	2	$	-  $	26	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	175	
Total General & Administrative:	$	24,434	$	6,698	$	6,422	$	9,283	$	9,986	$	17,759	$	8,454	$	8,152	$	12,727	$	6,829	$	12,780	$	-  $	123,522	
Astonia
Community Development District Month to Month

	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total	

Operations & Maintenance Field Services
Property Insurance	

$	19,384	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-  $	

19,384	
Field Management	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	1,461	$	-  $	16,069	
Landscape Maintenance	$	18,083	$	18,083	$	18,083	$	18,083	$	18,083	$	18,083	$	18,083	$	23,767	$	19,043	$	18,611	$	4,317	$	-  $	192,318	
Landscape Replacement	$	12,233	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,750	$	-	$	-  $	20,983	
Lake Maintenace	$	1,625	$	1,625	$	1,625	$	1,625	$	1,625	$	1,625	$	1,625	$	1,625	$	1,900	$	1,900	$	1,900	$	-  $	18,700	
Streetlights	$	4,858	$	2,276	$	3,939	$	3,556	$	3,707	$	4,083	$	3,935	$	3,842	$	3,914	$	4,382	$	3,258	$	-  $	41,749	
Electric	$	1,002	$	-	$	22	$	41	$	52	$	54	$	52	$	52	$	54	$	47	$	46	$	-  $	1,422	
Water & Sewer	$	1,919	$	2,188	$	1,885	$	3,215	$	3,727	$	3,433	$	3,258	$	3,196	$	4,863	$	4,773	$	3,227	$	-  $	35,685	
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-	
Irrigation Repairs	$	461	$	957	$	1,409	$	1,551	$	693	$	978	$	458	$	162	$	-	$	-	$	-	$	-  $	6,668	
General Repairs & Maintenance	$	4,399	$	2,500	$	1,212	$	4,119	$	2,667	$	400	$	240	$	823	$	2,950	$	-	$	6	$	-  $	19,316	
Contingency	$	-	$	5,120	$	7,425	$	-	$	-	$	50	$	-	$	2,155	$	610	$	-	$	-	$	-  $	15,360	
Subtotal Field Expenses	$	65,425	$	34,209	$	37,061	$	33,651	$	32,015	$	30,167	$	29,112	$	37,083	$	34,794	$	39,924	$	14,215	$	-  $	387,655	

Amenity Expenses
Amenity - Electric	

$	926	

$	-	

$	925	

$	935	

$	912	

$	823	

$	957	

$	893	

$	999	

$	994	

$	1,042	

$	-  $	

9,408	
Amenity - Water	$	2,463	$	2,500	$	349	$	1,965	$	2,067	$	1,545	$	1,672	$	2,041	$	2,126	$	1,969	$	1,875	$	-  $	20,572	
Internet	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	120	$	-  $	1,120	
Pest Control	$	125	$	125	$	125	$	125	$	125	$	125	$	125	$	125	$	125	$	125	$	125	$	-  $	1,375	
Janitorial Service	$	1,100	$	1,070	$	1,140	$	1,050	$	1,180	$	1,135	$	1,120	$	1,110	$	1,400	$	1,270	$	1,280	$	-  $	12,855	
Security Services	$	2,607	$	2,732	$	2,732	$	2,500	$	2,500	$	4,239	$	2,500	$	12,514	$	2,500	$	2,804	$	2,942	$	-  $	40,569	
Pool Maintenance	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	2,500	$	5,600	$	2,650	$	2,500	$	3,200	$	2,700	$	-  $	31,650	
Amenity Repairs & Maintenance	$	450	$	1,100	$	450	$	-	$	-	$	475	$	514	$	903	$	200	$	210	$	13,785	$	-  $	18,087	
Amenity Access Management	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	-  $	13,750	
Pool Permit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	280	$	-	$	-	$	-  $	280	
Contingency	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,160	$	-	$	-	$	-	$	-  $	1,160	
Subtotal Amenity Expenses	$	11,522	$	11,377	$	9,571	$	10,425	$	10,634	$	12,192	$	13,838	$	22,745	$	11,480	$	11,922	$	25,118	$	-  $	150,825	
														
Total Maintenance	$	76,946	$	45,586	$	46,632	$	44,076	$	42,650	$	42,359	$	42,950	$	59,828	$	46,274	$	51,846	$	39,334	$	-  $	538,480	
														
Total Expenditures	$	101,380	$	52,284	$	53,053	$	53,359	$	52,635	$	60,118	$	51,403	$	67,980	$	59,001	$	58,676	$	52,113	$	-  $	662,003	

Other Financing Sources/(Uses)														
Transfer In/Out	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(100,000)	$	-  $	(100,000)	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(100,000)	$	-  $	(100,000)	
														
Excess Revenues (Expenditures)	$	(101,380)	$	(52,284)	$	(53,053)	$	(53,359)	$	(52,635)	$	(59,773)	$	(48,702)	$	(65,244)	$	(56,410)	$	(55,993)	$	47,917	$	-  $	267,501	
ASTONIA CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Property Appraiser	
Net Receipts	General Fund	2020 Debt
Service	2021 (AA2) Debt
Service	2021 (North)
Debt Service	2023 Debt
Service	
Total	

11/15/24	

10/01-10/31/24	

$12,623.11	

($504.91)	

($242.36)	

$0.00	

$0.00	

$11,875.84	

$4,597.17	

$1,093.54	

$2,803.10	

$1,984.80	

$1,397.23	

$11,875.84	
11/19/24	11/01-11/07/24	$70,790.87	($2,831.55)	($1,359.19)	$0.00	$0.00	$66,600.13	$25,781.12	$6,132.61	$15,719.86	$11,130.85	$7,835.69	$66,600.13	
11/26/24	11/8-11/15/24	$98,950.73	($3,933.21)	($1,900.35)	$0.00	$0.00	$93,117.17	$36,045.96	$8,574.33	$21,978.77	$15,562.62	$10,955.49	$93,117.17	
12/01/24	Inv#4652173	$0.00	$0.00	$0.00	$0.00	($15,593.89)	($15,593.89)	($6,036.44)	($1,435.90)	($3,680.69)	($2,606.20)	($1,834.66)	($15,593.89)	
12/01/24	Inv#4652174	$0.00	$0.00	$0.00	$0.00	($9,849.03)	($9,849.03)	($3,812.59)	($906.91)	($2,324.70)	($1,646.06)	($1,158.77)	($9,849.03)	
12/06/24	11/16/24-11/26/24	$436,426.45	($17,456.32)	($8,379.40)	$0.00	$0.00	$410,590.73	$158,940.97	$37,807.65	$96,913.17	$68,621.82	$48,307.12	$410,590.73	
12/20/24	11/27/24-11/30/24	$1,689,557.55	($67,580.69)	($32,439.54)	$0.00	$0.00	$1,589,537.32	$615,314.91	$146,366.36	$375,184.08	$265,658.55	$187,013.42	$1,589,537.32	
12/27/24	12/01/24-12/15/24	$53,411.71	($1,794.15)	($1,032.35)	$0.00	$0.00	$50,585.21	$19,581.69	$4,657.94	$11,939.81	$8,454.28	$5,951.49	$50,585.21	
01/10/25	12/16/24-12/31/24	$29,512.64	($885.29)	($572.55)	$0.00	$0.00	$28,054.80	$10,860.11	$2,583.32	$6,621.87	$4,688.78	$3,300.72	$28,054.80	
02/03/25	10/01/24-12/31/24	$0.00	$0.00	$0.00	$3,477.62	$0.00	$3,477.62	$1,346.20	$320.22	$820.83	$581.21	$409.15	$3,477.62	
02/10/25	01/01/25-01/31/25	$28,354.65	($610.52)	($554.88)	$0.00	$0.00	$27,189.25	$10,525.04	$2,503.62	$6,417.57	$4,544.13	$3,198.89	$27,189.25	
03/07/25	02/01/25-02/28/25	$29,802.76	($313.61)	($589.78)	$0.00	$0.00	$28,899.37	$11,187.03	$2,661.09	$6,821.22	$4,829.94	$3,400.09	$28,899.37	
04/11/25	03/01/25-03/31/25	$34,519.79	$0.00	($690.40)	$0.00	$0.00	$33,829.39	$13,095.46	$3,115.05	$7,984.87	$5,653.89	$3,980.12	$33,829.39	
04/30/25	01/01/25-03/31/25	$0.00	$0.00	$0.00	$151.08	$0.00	$151.08	$58.49	$13.91	$35.66	$25.25	$17.77	$151.08	
05/09/25	04/01/25-04/30/25	$14,601.11	$0.00	($292.02)	$0.00	$0.00	$14,309.09	$5,539.10	$1,317.60	$3,377.42	$2,391.47	$1,683.50	$14,309.09	
06/13/25	05/01/25-05/31/25	$14,244.03	$0.00	($284.88)	$0.00	$0.00	$13,959.15	$5,403.63	$1,285.37	$3,294.83	$2,332.99	$1,642.33	$13,959.15	
06/23/25	06/02/25-06/02/25	$31,629.18	$0.00	($632.58)	$0.00	$0.00	$30,996.60	$11,998.88	$2,854.20	$7,316.24	$5,180.45	$3,646.83	$30,996.60	
08/15/25	07/01/25-07/31/25	$2,006.46	$0.00	($40.13)	$0.00	$0.00	$1,966.33	$761.18	$181.06	$464.12	$328.63	$231.34	$1,966.33	
	TOTAL	$ 2,546,431.04	$	(95,910.25)	$	(49,010.41)	$	3,628.70	$	(25,442.92)	$ 2,379,696.16	$  921,187.91	$  219,125.06	$  561,688.03	$	397,717.40	$  279,977.75	$ 2,379,696.16	

DIRECT BILL ASSESSMENTS

Pine Tree Trail Property LLC 2025-01		
Net Assessments	
$  344,270.91	
$	97,299.71	
$  247,041.26		
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	General
Fund	Debt Service
Series 2024	
10/16/24	10/1/24	10403	$48,614.86	$48,614.86	$48,614.86		
3/13/25	2/1/25	1062	$24,307.43	$24,307.43	$24,307.43		
3/21/25	3/15/25	1066	$149,083.13	$149,083.13		$149,083.13	
5/7/25	5/1/25	1073	$24,307.43	$24,307.43	$24,307.43		
9/24/25	9/15/25	1093	$97,958.13	$97,958.13		$97,958.13	
			$  344,270.98	$  344,270.98	$	97,229.72	$  247,041.26	
Astonia
Community Development District Long Term Debt Report

SERIES 2020, SPECIAL ASSESSMENT BONDS		
INTEREST RATES:	2.750%, 3.375%, 4.000%	
MATURITY DATE:	5/1/2051	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND BALANCE	$108,689	
BONDS OUTSTANDING - 3/17/21	$3,830,000	
SPECIAL CALL - 02/01/22	($40,000)	
PRINCIPAL PAYMENT - 05/01/22	($70,000)	
SPECIAL CALL - 05/01/22	($10,000)	
PRINCIPAL PAYMENT - 05/01/23	($75,000)	
PRINCIPAL PAYMENT - 05/01/24	($75,000)	
PRINCIPAL PAYMENT - 05/01/25	($75,000)	
CURRENT BONDS OUTSTANDING	$3,485,000	

SERIES 2021, AREA 2 SPECIAL ASSESSMENT BONDS		
INTEREST RATES:	2.50%, 3.00%, 3.20%, 4.00%	
MATURITY DATE:	5/1/2052	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$279,020	
RESERVE FUND BALANCE	$279,020	
BONDS OUTSTANDING - 7/20/21	$10,065,000	
PRINCIPAL PAYMENT - 05/01/23	($205,000)	
PRINCIPAL PAYMENT - 05/01/24	($210,000)	
PRINCIPAL PAYMENT - 05/01/25	($215,000)	
CURRENT BONDS OUTSTANDING	$9,435,000	

SERIES 2021, NORTH PARCEL SPECIAL ASSESSMENT BONDS		
INTEREST RATES:	2.50%, 3.00%, 3.20%, 4.00%	
MATURITY DATE:	5/1/2052	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$197,686	
RESERVE FUND BALANCE	$197,686	
BONDS OUTSTANDING - 7/20/21	$7,155,000	
PRINCIPAL PAYMENT - 05/01/22	($145,000)	
PRINCIPAL PAYMENT - 05/01/23	($150,000)	
PRINCIPAL PAYMENT - 05/01/24	($155,000)	
PRINCIPAL PAYMENT - 05/01/25	($160,000)	
CURRENT BONDS OUTSTANDING	$6,545,000	

SERIES 2023, AREA 3 SPECIAL ASSESSMENT BONDS		
INTEREST RATES:	4.350%, 5.125%, 5.375%	
MATURITY DATE:	6/15/2053	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$27,839	
RESERVE FUND BALANCE	$27,839	
BONDS OUTSTANDING - 05/23/23	$4,165,000	
PRINCIPAL PAYMENT - 06/01/24	($60,000)	
PRINCIPAL PAYMENT - 06/01/25	($65,000)	
CURRENT BONDS OUTSTANDING	$4,040,000	

SERIES 2024, AREA 4 SPECIAL ASSESSMENT BONDS			
INTEREST RATES:	4.500%, 5.375%, 5.700%		
MATURITY DATE:
RESERVE FUND DEFINITION RESERVE FUND REQUIREMENT	5/1/2024
MAXIMUM ANNUAL DEBT SERVICE
$251,983		
RESERVE FUND BALANCE	$251,983		
BONDS OUTSTANDING - 01/30/24		$3,640,000	
PRINCIPAL PAYMENT - 05/01/25		($50,000)	
CURRENT BONDS OUTSTANDING		$3,590,000	

!!"#$%& iii
EXHIBIT C FORMS OF REQUISITIONS
ASTONIA COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2023 (ASSESSMENT AREA THREE PROJECT)
(Acquisition and Construction)
The undersigned, a Responsible Officer of the Astonia Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture by and between the District and U.S. Bank Trust Company, National Association (as successor in interest to U.S. Bank National Association), as trustee (the "Trustee"), dated as of September 1, 2020, as supplemented by that certain Fourth Supplemental Trust Indenture dated as of May 1, 2023 (collectively, the "Assessment Area Three Indenture"), (all capitalized terms used herein shall have the meaning ascribed to such term in the Assessment Area Three Indenture):
Requisition Number: 5
Identify Acquisition Agreement, if applicable;
Name of Payee pursuant to Acquisition Agreement: Hunter Engineering Inc.
Amount Payable: $125.00
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments): Invoice # 22504
- Review & Approve req
Fund or Account and subaccount, if any, from which disbursement to be made: Assessment Area Three Acquisition and Construction Account of the Acquisition and Construction Fund.
The undersigned hereby certifies that:
obligations in the stated amount set forth above have been incurred by the District,
each disbursement set forth above is a proper charge against the Assessment Area Three Acquisition and Construction Account; and
each disbursement set forth above was incurred in connection with: the Costs of the Assessment Area Three Project.
The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to
C-1

receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Attached hereto or on file with the District are copies of the invoice(s) or applicable contracts from the vendor of the property acquired or the services rendered, as well as applicable conveyance instruments (e.g. deed(s), bill(s) of sale, easement(s), etc.) with respect to which disbursement is hereby requested.
ASTONIA COMMUNITY DEVELOPMENT DISTRICT

CONSULTING ENGINEER'S APPROVAL FOR
NON-COST OF ISSUANCE OR (NON-OPERATING COSTS REQUESTS ONLY)
The undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Assessment Area Three Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Assessment Area Three Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof. The Consulting Engineer further certifies and agrees that for any acquisition: (a) the portion of the Assessment Area Three Project that is the subject of this requisition is complete, and (b) the purchase price to be paid by the District for the portion of the Assessment Area Three Project to be acquired with this disbursement is no more than the lesser of ) th fair market value of such improvements and (ii) the actual cost of construction of such it1 r

Consulting Engineer

Date: _	 ,_,/2-=tJ-=-r.	,_/.-=,:,=C- 	_

C-2
Hunter Engineering Inc
P0 Box 1879
Winter Haven, FL 33882 US JohnS@HunterEngineeringInc.com
INVOICE

BILL TO
Astonia Community Dev. District (CDD)
c/o Governmental Mgmt. Serv.- Central FL
Attn: Jill Burns, District Manager 219 East Livingston Street Orlando, FL 32801
INVOICE # 22504
DATE 08/01/2025
DUE DATE 08/16/2025
TERMS Net 15

PROJECT
Astonia CDD Services

07/14/2025	Review and Approve Requisitions	0.50	250.00	125.00

BALANCE DUE	$125.00