Ta/is Park Community Development District

http://www.talisparkcdd.com

Christine Barker, Vice Chairperson Kevin Shields, Assistant Secretary Nancy Muschong, Assistant Secretary Sheila Leith, Assistant Secretary

April 8, 2020

Governmental Management Services ...

Talis Parle
Community Development District

5385 N. Nob Hill Road, Sunrise, Florida 33351 Phone: 954-721-8681 - Fax: 954-721-9202
March 31, 2020
Board of Supervisors Talis Park
Community Development District
Dear Board Members:
A special telephone conference meeting of the Board of Supervisors of the Talis Park Community Development District will be held on April 8, 2020 at 10:00 a.m. In accordance with Office of the Governor, Executive Order 20-69 (Emergency Management - COVID-19 - Local Government Public Meetings), authorizing the use of communications media technology, such as telephonic conferencing, as provided in Section 120.54(5)(b)2, Florida Statutes, the Board of Supervisors and members of the public may attend and participate in the meeting utilizing the following call-in information: 1-866-730-7514, Participant# 753973 and are further encouraged to submit comments or questions in advance of the meeting by email to info@gmssf.com or by telephone by calling 954-721-8681. Following is the advance agenda for the meeting:
Roll Call
Organizational Matters
Acceptance of Resignation Letter from Mr. William Vander-May
Consideration of Appointment of Supervisor to Unexpired Term of Office (11/2022)
Oath of Office for Newly Appointed Supervisor
Election of Officers
Audience Comments (Related to Right to Speak Statute Changes)
Approval of the Minutes of the January 8, 2020 Meeting
Public Hearing to Adopt the Rules of Procedure
Motion to Open the Public Hearing
Public Comment and Discussion
Adoption of Resolution #2020-02
Motion to Close the Public Hearing
Consideration of Resolution #2020-03 Approving the Proposed Fiscal Year 2021 Budget and Setting the Public Hearing
Consideration of Resolution#2020-04 Adopting an Internal Controls Poli y
Acceptance of Audit for Fiscal Year ending September 30, 2019
Discussion of General Election Procedures
Staff Reports
Attorney
Engineer
Manager
Financial Reports
Approval of Check Register
Balance Sheet and Income Statement
Supervisors Requests
Adjournment
' Meetings are open to the public and maybe continued to a time, date and place certain. For more informationregarding this CDD please visit the website: http://talisparkcdd .com

JoMJ.l j	/2>, Zo ?()
Date

r,	Wt111;,v1 V,'W\o(wM	wish
1iJ:t)s	fJ!Wl(L	CDD	Board
t/t3/ZoUJ .

to		resign	from	the of	Supervisors,		effective:

MINUTES OF MEETING TAUS PARK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Talis Park Community Development District was held on Wednesday, January 8, 2020 at 10:00 a.m. at the Talis Park Sales Center, 16980 Livingstone Road, Naples, Florida 34110.

Present and constituting a quorum were:

Christine Barker Nancy Muschong Kevin Shields Sheila Leith

Also present were:

Paul Winkeljohn Alyssa Willson Josh Evans Mike Smale

Vice Chairman Assistant Secretary Assistant Secretary

District Manager
District Counsel (by phone) District Engineer (by phone) Resident

FIRST ORDER OF BUSINESS	Oath of Office for Mr. William
Vander-May
Mr. Winkeljohn: So, Bill Vander-May is not here today for his oath of office, so we will bring this back to the next meeting.

SECOND  ORDER OF BUSINESS	Roll Call
Mr. Winkeljohn called the meeting to order and stated we have a quorum.

THIRD  ORDER OF BUSINESS	Audience Comments (Related
to	Right	to	Speak	Statute Changes)
Mr. Winkeljohn: So, there's no other audience here today, so we'll take audience comments throughout the meeting and if you wanted to speak about anything you can just let us know since it's a very informal small meeting today.
Mr. Smale: Ok.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the
August 14, 2019 Meeting
Mr. Winkeljohn: So, the next item of business is the August 14th meeting minutes, and if those are acceptable a motion to accept those would be appreciated.

On MOTION by Ms. Leith seconded by Ms. Muschong with all in favor, the Minutes of the August 14, 2019 Meeting were approved.

FIFTH ORDER OF BUSINESS	Ratification	of	Engagement
Letter with Grau & Associates to Perform the Audit for  Fiscal Year ending September 30, 2019
Mr. Winkeljohn: Annually we engage each audit with a new engagement letter with the auditor. This year's audit is getting started so it would be appropriate to authorize execution of the audit letter. The Board, just for your background goes through a selection auditor process competitively and that auditor proposes sometimes as many as 6 years of audits are affixed with the price predetermined and each year you engage on the proposal, so that's what's happening now. Is there a motion?

On MOTION by Ms. Barker seconded by Ms. Muschong with all in favor, ratifying the engagement letter with Grau & Associates to perform the audit for Fiscal Year ending September 30, 2019 was approved.

SIXTH ORDER OF BUSINESS	Discussion	on	Updated	
	Provisions	to	the	District's	
Rules of Procedure and Consideration of Resolution #2020-01 Setting the Public Hearing to Adopt the Rules
Mr. Winkeljohn: Item No. 6 is setting up a hearing to adopt the rules, and Alyssa would you like give the Board a quick overview on what we're doing there?

Ms. Willson: Yes, these are amended and restated rules that we're presenting in all of our Districts that we represent to update the Rules of Procedure to be incorporate changes in statues and just some of items that we found to try to increase efficiency of the District's operation. The memo that's included in the agenda package really outline all of these changes. The changes are (inaudible comment) part of a public records request, financial disclosure requirements, agendas and meeting materials providing for some possibility for Board authorization noting that security and fire and safety Board discussions are exempt from public record requirements and those discussions would need to take place at a closed meeting and the procedures for doing such. Changes to the notices for competitive solicitation, auditor selection, an increase in your contract period allowance. Basically, all of our contracts do have termination clauses, so you can always cancel them in accordance with those provisions, and then have some other competitive bids solicitation changes. So, this is a two meeting process, I think the Board will need to set a public hearing and authorize District staff to notice that public hearing in accordance with the statutory requirements and then at that next public hearing is when you would actually adopt the rules and hold the public hearing and consider any changes you would like to make to those rules. So, if you do have some time to review that, please feel free to call me or Paul if you have any questions about these changes.
Mr. Winkeljohn: Thank you. So basically and not to oversimplify it but a lot of state law has changed so she brought our existing rules into compliance basically. If there were other rules that were to be considered we could add those also. Rules that affect fees have a lot more restrictions, you can't just make them up at the hearing, those have to be part of the advertisement, and Alyssa can, if we need to, she can go into more detail about other type of rules that can't really be done with being part of the details of the ad, but minor rule changes are easy to add at the hearing. You can adjust them at the hearing, so there's a lot of stepping off points if we wanted to do any kind of changes. I don't know of anything going on in the community that's rule related for the District because the District doesn't really own any operating property. Like if we owned a clubhouse and a pool, right there is where your rules are really going, like the residents would have input about what time the pool opens, or how much it goes, or how do you get in, so that kind of detail. For a District, what she just described is sort of administrative

procedures and such, so for you all, the only rule would be no swimming in the lake or something like that, and a lot of those rules, you don't have the enforcement ability, so the HOA tends to do almost everything in most communities because they have the leverage. The District can own it and delegate that authority by rule, they could say, the HOA can enforce its rules, if we owned a street, or whatever, so there's a lot of options and we can deal with that at a later time when we get a draft proposed at this point. So, the real challenge is to talk about dates for adopting the rules. As she mentioned, there's a 60 day advertisement procedure, there's two ads that go out and then you propose the rules and then you adopt them at a second hearing. So, we're setting the actual adoption hearing, is what this resolution would do?
Ms. Willson: Yes, the date of the public hearing, and I recommend since you don't have that much to set that date at a regular meeting or when you do the proposed budget. (inaudible comment)
Mr. Winkeljohn: Yes, so we have to propose our 2021 budget by June 15th, and that's a hard rule. I'm not anticipating an increase so it's not going to be a lot of research so we could pretty much pick any date between now and June to do that. Your next slate of meeting that would qualify would be any of the meetings after March, including March which would work, and as a convenience to the residents I would want to set it as early as possible so that they could attend. So, either the March or April meeting and I probably would shoot for the April meeting to give us more time, and we can meet before then if we need to but that might work. So, the resolution that you would move would be to approve resolution #2020-01 with a date, and we might want to pick a location that if residents did want to show up, and I don't anticipate anybody really caring very much because it's not very interesting, but just as a proper procedure to allow space should people attend would look better plus the budget, and it's the proposed budget. The adoption would be 60 days after that, and another thing is if something happens, and you don't like the rules, you want to call time out, you can re-set that public hearing, and re­ advertise, it's a little bit expensive but you want to do it right. So, what date jumps out at you, April 8th, it's not a holiday or anything, so if there's a motion setting that hearing date at the community room.
Ms. Leith: Is that the main dining room?

Mr. Winkeljohn: Yes, the main room, I believe it's called the card room. Ms. Barker: Yes, that should be good.
Mr. Winkeljohn:	So, the normal time 10:00 o'clock and on April 8th. Is there a motion?

On MOTION by Mr. Shields seconded by Ms. Barker with all in favor, Resolution #2020-01 setting the Public Hearing to Adopt the Rules on April 8, 2020 at 10:00 a.m. in the Card Room at 16980 Livingston Road, Naples, Florida was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Mr. Winkeljohn: That brings us to staff reports, Alyssa anything for our friends
today?

Attorney
Ms. Willson: No, the only thing I have is that it's the beginning of the legislative session here in Tallahassee this week and we will monitor any of those that would impact the District and keep you apprised of that after the session.
Mr. Winkeljohn: I appreciate that, thank you.

Engineer
Mr. Winkeljohn: Did I hear Josh jump on the phone?
Mr. Evans: Yes, and I just wanted to report the GIS mapping for Talis Park, I reviewed yesterday and I got about a page worth of redlines from my technician and I'll send out a link to you Paul.
Mr. Winkeljohn: Ok.
Mr. Evans: And you can send it out to everybody, and what it will do is it will have layers that you can click on for different sections, and you can click on those to show the pipe sizes, you can click on property owners, you can click on the golf course, and all the properties the golf course has over an aerial, it's a pretty useful tool and I'll put it out there for everybody once that's finished, those redlines and Kevin and I are working on a couple of drainage things still.

Mr. Winkeljohn: Ok, so I can link that to our website as well, so you know who responded so it's easy to grab, but that's one of the key tools, and we were talking about before the meeting, about what the District does, and you can link that map for people who can spend all day if they want learning where the District's resources are, its properties, and who owns what, and a picture tells the story pretty well sometimes, and so I find that to be the most valuable tool in my business. Once I have a map and people see who's who, they tend to understand because when I tell them verbally they don't understand a word I say. So that's excellent Josh, anything else for our friends today?
Mr. Evans: No, that's it.
Mr. Winkeljohn: Ok, thank you.

Manager
Mr. Winkeljohn: Under manager's  report,  I  sort of covered  the lay of the land for our next set of meetings, with Mike here today, if there's  any  Board  members  who  had the intent to resign and appoint we could do that, or you can resign and that will leave an opening for the Board to choose to at a later time,  it's up to the Board,  and you can have no action also, so all that's at your disposal, I know he has an interest in serving on the Board.	We've articulated as a Board that we would like to see some residents more involved, so it's up to the Board if you want to act  on that if you're  interested,  and if we  can have 3 people in the room at the next meeting and you choose to resign, all you need  to do is send me your resignation in writing and we can appoint  him  at that  meeting, accept your resignation, or someone's resignation, Sheila's, or  yours  or  whoever,  and then there will be a vacancy and he can be appointed as long as we have 3 of the . remaining Board members.
Ms. Barker: Ok.
Mr. Winkeljohn: Since we have 4 local or semi-local people we'll always be able to function.
Ms. Barker: Right.

EIGHTH ORDER OF BUSINESS	Financial Reports
Approval of Check Register
Balance Sheet and Income Statement
Mr. Winkeljohn: The next item on our agenda are the financial reports, it's already the first quarter of the year believe it or not already, and we get started early in October, and just for background purposes, there's a lot of fund movement, and you're going to be familiar with this probably in bond world, we get all of our revenue in one lump sum from the county and then we split it up into the bond to send the trustee their percentage and the remaining amount remains in the general fund. So the check run could be a little ominous that we spend $1.4 million dollars, we didn't spend that amount, we just transferred that much as I described. The check registry is in good shape, and then you have a balance sheet behind tab B, and behind the balance sheet is actually what we manager on a daily basis which is the operating account for the District, and the District is in excellent financial condition. One other financial matter I could mention under my report is the FEMA closeout is about done with us. You may remember we had about
$78,000 in total claims, and we forfeited the claim on about $40,000 of it, we received about $30,000 of it, and that $30,000 actually went up. The state and the federal government agreed to a higher percentage of the payment and so it went up to 90% from FEMA and the state, instead of 15% they went down to 10%, so we received 100% of that claim. So we're pretty much done with FEMA, so believe it or not it's only been 3 ½ years since Irma, so it was a painful exercise, but that's reflected as revenue into your District.
Mr. Smale: I have a quick question, who's responsible for approving and paying District expenses other than the bond expense?
Mr. Winkeljohn: Well, both are actually sort of the same approach, there's either a contract or through the budget as approved. So, if the budget approves a contract that monthly payment is paid because the District doesn't meet every month. So, we fund according to the approved budget, on a monthly basis, sometimes more frequently if you have multiple contractors, like landscapers and stuff like that, but if their bill comes in early every month we might pay every 2 weeks, the process includes approval.
Mr. Smale: So your firm is responsible. Mr. Winkeljohn: Yes.

Mr. Smale: So, if there's some type of an expense that's not in the budget, how is that handled if it's an extraordinary expense?
Mr. Winkeljohn: It would come to the Board, and if it's vital to the benefit of the District and the manager interprets it as vital, I can pay it, and then bring it back for ratification. Most government funds when you pay them, you can call them back. We know our accounting system and people know what's approved, and if it's not, it goes to most of the operations and maintenance and Kevin is the local lead, he would know right away, yes we did that, and this is what it was, we had to do it, and he would ask me first, and we talk together, and then if other Board members had an interest I would always, just as a matter of practice, they would know, but we don't hurt the District by not paying something and we don't hurt the District by paying something.
Mr. Smale: And the vast majority of this is by contract anyway.
Mr. Winkeljohn: Right, and you do have a fairly sizable operational maintenance budget but it's fixed. Generally as the Board evolves, if there's  a project  or  an activity they want done differently we would do that. With that, the financial reports are accepted by motion, is there a motion?

On MOTION by Ms. Leith seconded by Mr. Shields with all in favor, the Check Register and the Balance Sheet and Income Statement were approved.

NINTH ORDER OF BUSINESS	Supervisors Requests
Mr. Winkeljohn: Are there any Supervisors requests?
Mr. Shields: A couple of things, at looking at the lake banks, we got  some proposals but I was going around with one of Jason's guys looking at these lake banks, some of the stuff that they fixed previously is already back on his list. So, I'm looking at doing it the same way we did the golf course which is a little bit more in depth but it's lasting.
Mr. Winkeljohn: So you're going to get pricing? Mr. Shields: I've got pricing.
Mr. Winkeljohn: Ok.
Mr. Shields: And it's based on linear feet so it depends on what we want to do.

Mr. Winkeljohn: How much do you think you need?
Mr. Shields: Lake #8 was almost $20,000 to fix that lake. Mr. Winkeljohn: So that would be all the lakes?
Mr. Shields: No, just that one.
Mr. Winkeljohn: How many do you think need it right away?
Mr. Shields: There was a handful, in December we had a bunch of rain, so all the water came back up, but I don't know if that's in this year's budget, next year's budget?
Mr. Winkeljohn: You're financed where you could bite off $20,000 or $30,000 this year right away, and then plan like a percentage every year, I think that would budget that way, if you could spread it out, and what I'm hearing is if the Board wanted to authorize a not to exceed amount under that contractor that you've already bidded out which is below our bidding threshold so we could authorize a not to exceed amount like $20,000 or
$25,000.
Mr. Shields: It just depends on how much Josh thinks we need to get done.
Mr. Winkeljohn: Right, and that would give us a budget figure to work out of with Board authorization and then you, Josh and I could chat and say yes, this is of value, let's go for it and professionally the District can just piggyback all of it, that would be fine.
Mr. Shields: And then the next thing was the drainage, I think on 1-75 that Josh is recommending.
Mr. Winkeljohn: What did he recommend, I'm trying to remember?
Mr. Shields: He wants, instead of having the valves with the box on the DOT swale, he wants to move it on our property so we can maintain it basically.
Mr. Winkeljohn: Did he get a price for that? Mr. Shields: I'm not sure if he did yet or not. Mr. Winkeljohn: Josh, are you still there?
Mr. Evans: I haven't gotten a price for that, no. We could get a price pretty easy because they just did that on that one street, I wonder what that cost, I mean I saw the pricing for that because that was paid for by the developer I think. Did you see a price for that, do you know where I'm talking about?
Mr. Shields: Yes.
Mr. Evans: I'm sure it would be the same amount.

Mr. Shields: I think Earth Tech did the work over there.
Mr. Evans: Right, so if you don't mind if you could forward me the cost of that it would be interesting to see because it's going to be the exact same job, I think it would be the same type of pipe.
Mr. Shields: Right, just a little bit more difficult to get to.
Mr. Winkeljohn: Just a quick background is, part of our drainage exit goes through the DOT property but they don't maintain it, and so Josh's solution is basically just sort of circumvent that so we can maintain it on our side and help our drainage, is that accurate?
Mr. Evans: Yes because we don't have a lot of enforcement with FOOT because the way it's permitted it isn't really a great design so all I could do is force them to go back and maintain it to what it was originally designed to which we don't really like, so the best way to do it is to cut in our own box so we can maintain it ourselves and take FOOT out of the loop.
Mr. Winkeljohn: Yes, that sounds like a great solution, I didn't think we'd ever get to one the way this project turned out.
Mr. Evans: Right.
Mr. Winkeljohn: So, if we could start pulling some numbers together, I mean is it
$20,000 or $30,000 that one, or is it hundreds of thousand?
Mr. Evans: Oh no, it's probably, it's probably capped at $20,000. Mr. Winkeljohn: Ok.
Mr. Evans: If I had to guess, I don't know I haven't seen the price of the other one but, if I had to guess it could be $12,000 to $15,000.
Mr. Winkeljohn: So, moving back to the lake bank erosion program, do you think you're going to get some openings between now and April?
Mr. Shields: I would think between now and we'll see in 6 weeks what the lakes look like, so I would say another 6 to 8 weeks.
Mr. Winkeljohn: So that might line up, where you could use some authorization to pull the trigger?
Mr. Shields: Yes.

Mr. Winkeljohn: Is the Board in favor of that as authorizing a not to exceed  under the Talis Park golf course contractor that does their lake bank, not to exceed $20,000?  You know that's a competitive and a capable contractor?
Mr. Shields: Yes, we've done it before for lake #8 it was $19,005.
Mr. Winkeljohn: Josh, is that what you would recommend to try and tackle some of this?
Mr. Evans: Yes, we have to do it before the lakes goes back up, I know we got a lot of rain in December but they're going to go down a little bit, but at whatever point the lake is low as we think they're going to get would be a good time to do that. Then simultaneously, what I'll do is I'll go ahead and draw something up for that junction box so we can get a hard price on replacing that junction box to get that out to FOOT and I'll work with Kevin and we'll get a price on that too, a firm price.
Mr. Winkeljohn: Ok, so I would ask for authorization not to exceed $20,000 for lake bank erosion program during the dry season before the hurricane season starts, is there a motion?

On MOTION by Ms. Leith seconded by Mr. Shields with all in favor, authorizing a not to exceed amount of $20,000 for the lake bank erosion program during the dry season was approved.

Ms. Willson: And Josh and Paul if you could send me the proposal, I'll draw up the necessary agreement and get it done.
Mr. Winkeljohn: Right, and whenever we do a not to exceed, it's conditional that the attorney and staff and the engineer all agree that it's an appropriate suggestion.
Ms. Muschong: Right, and we have those funds in the budget.
Mr. Winkeljohn: Yes, we're funded for that this year definitely. Excellent, so the DOT, I'll forward to seeing that Josh. Are there any other Supervisors requests?
Mr. Shields: The other thing is, these trees on 1-75 we have to get a tree company in there and thin them out. Another thing to think about for the budget for next year is that irrigation out there.
Mr. Winkeljohn: Yes, we're budgeted for that irrigation. Mr. Shields: I know they sent you a proposal I think.

Mr. Winkeljohn: Yes, and we put it in a contingency general line on purpose so that we would have flexibility and not have to worry making the budget look bad or anything, just to put it simply, but we're prepared for it.
Mr. Shields: And what about plant material out on that berm?
Mr. Winkeljohn: Yes, we put in $15,000 or $20,000 in replacement funds, and this is when we choose to do all the stuff for the whole year, but for next year's budget we would keep it in the budget, I wouldn't go backwards with the amount infrastructure we have, especially that area it's been hanging over our heads for quite a while.
Mr. Shields: Yes.
Mr. Winkeljohn: So, we can move on all of that, let's get the price. Mr. Shields: Ok.
Mr. Winkeljohn: Any other questions or projects?
Mr. Shields: Now, another thing that Josh was working on too is and I'm tied with Bill Moore, but supposedly there's an agreement with the Strand to maintain half of Veterans Blvd., and we maintain the other half.
Mr. Winkeljohn: Right.
Mr. Shields: Well, I can't find that anywhere in writing.
Mr. Winkeljohn: And were you able to find anything on that?
Mr. Evans: No, I couldn't find anything from Bill, and I didn't call him, I have to check myself and I haven't done that yet, but I'll give Bill a call today.
Mr. Shields: The CDD pays for the electric for those light poles.
Mr. Winkeljohn: I'll double check, let me make a note, because I think we're only paying, the only electric bill we have is for the irrigation, or a light, but it's not those lights though, I'm sorry I meant the aerator not the irrigation, so I'll look. I went through and I couldn't find the agreement.
Mr. Evans: Alright, I'll give Bill a call, but it's just lights on Veterans right, not on Livingston at all?
Mr. Shields: No, just Veterans. Mr. Evans: Ok.
Mr. Winkeljohn: I know we might have paid for them, but they were transferred over I believe.

Mr. Shields: But I can't find it. Mr. Evans: I'll figure it out.
Mr. Winkeljohn: Alright, thanks Josh.
Mr. Evans: And it's going to be pretty difficult to find the exact location, the county has the documentation.
Mr. Winkeljohn: Ok, so we have a little research project, so thank you. Anything else Kevin?
Mr. Shields: No.
Mr. Winkeljohn: Anything else for the Board, Mr. Smale?
Mr. Smale:	I mentioned this before a couple members arrived and that is that assuming I get appointed on the Board, what I would like to do is create some type of report that all the residents, similar to what Fred has done for the HOA, related to the details of how the District came into existence, what was the purpose, give everybody a little background on it, who the members are, what the responsibilities are because you hear all kinds of wild stuff from people that they should be doing this, or why are we paying for that, and I understand that the District is much more regulated than the HOA or the golf course, so I'd like to put that type of thing together and send it out to everybody, however, I want to see how everybody one, feels about that, and two, if it should be coming from the complete Board at some point rather than just from me as a member, or observer, or something like that, what would be the better optics if it came from the entire Board, or if it came from me, and if it's approved by the Board before I send it out, that type of thing, I don't want to just go crazy and send something out and totally stir the pot.
Mr. Winkeljohn: Right, and just like our other conversation, we can authorize it and have it reviewed by the chairman, and legal and staff before it gets distributed.
Mr. Smale: Right, and I would probably need your help just to make sure the history is correct, for example somebody came up to me the other day and he knew I was going to get involved with the COD and he said, you know we have to do something about this berm, and somebody else said well you know we're paying for everything from Livingston all the way up by Veterans Parkway, and why are we doing that. The background is that people don't have the information and they think that this is the developer is willy nilly spending money that is unapproved.

January 8, 2020	Talis Park CDD

Mr. Winkeljohn: So, there's no objection do it that way as discussed? Mr. Shields: No.
Mr. Winkeljohn: Ok, we'll work on it, and I'm happy to help any way I can. Mr. Smale: Ok, great.

TENTH ORDER OF BUSINESS	Adjournment
Mr. Winkeljohn: If there's no other items for the Board, with that, a motion for adjournment would be in order.

On MOTION by Ms. Muschong seconded by Mr. Shields with all in favor, the meeting was adjourned.

Secretary I Assistant Secretary	Chairman / Vice Chairman

RESOLUTION 2020-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE TALIS PARK COMMUNITY DEVELOPMENT DISTRICT ADOPTING AMENDED  AND  RESTATED RULES OF PROCEDURE; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, Talis Park Community Development District ("District") is a local unit of special purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Collier County, Florida; and

WHEREAS, Chapter 190, Florida Statutes, authorizes the District to adopt rules to govern the administration of the District and to adopt resolutions as may be necessary for the conduct of District business; and

WHEREAS, the District has previously adopted Rules of Procedure to govern the administration of the District; and

WHEREAS, to provide for efficient and effective District operations and to maintain compliance with recent changes to Florida law, the Board of Supervisors finds that it is in the best interests of the District to adopt by resolution the Amended and Restated Rules of Procedure attached hereto as Exhibit A for immediate use and application; and

WHEREAS, the Board of Supervisors has complied with applicable Florida law concerning rule development and adoption.

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

SECTION 1. The attached Amended and Restated Rules of Procedure are hereby adopted pursuant to this resolution as necessary for the conduct of District business. These Amended and Restated Rules of Procedure replace all prior versions of the Rules of Procedure and shall stay in full force and effect until such time as the Board of Supervisors may amend these rules in accordance with Chapter 190, Florida Statutes.

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

SECTION 3. This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this_ day of  	,20_. ATTEST:	TALIS PARK COMMUNITY
DEVELOPMENT DISTRICT

Secretary	Chairman, Board of Supervisors

Exhibit A:	Amended and Restated Rules of Procedure

EXHIBIT A:
AMENDED AND RESTATED RULES OF PROCEDURE

AMENDED AND RESTATED RULES OF PROCEDURE
TALIS PARK COMMUNITY DEVELOPMENT DISTRICT EFFECTIVE AS OF	20

TABLE OF CONTENTS
Rule 1.0	General.	2

Rule 1.1

Rule 1.2

Rule 1.3

Rule 1.4

Board of Supervisors; Officers and Voting	3
District Offices; Publ_ic Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination	7
Public Meetings, Hearings, and Workshops	10
Internal Controls to Prevent Fraud, Waste and Abuse	15

Rule 2.0	Rulemaking Proceedings	16
Rule 3.0	Competitive Purchase	22

Rule 3.1

Rule 3.2

Rule 3.3

Rule 3.4

Rule 3.5

Rule 3.6

Rule 3.7

Rule 3.8

Rule 3.9

Rule 3.10

Rule 3.11

Procedure Under the Consultants' Competitive Negotiations Act.	27
Procedure Regarding Auditor Selection	31
Purchase of Insurance	36
Pre-qualification	38
Construction Contracts, Not Design-Build	43
Construction Contracts, Design-Build	47
Payment and Performance Bonds	52
Goods, Supplies, and Materials	53
Maintenance Services	57
Contractual Services	60
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 Talis Park Community Development District (the "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 (the "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.

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

(1)

Board of Supervisors; Officers and Voting.

Board of Supervisors. The Board of Supervisors of the District (the "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 (l)(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.

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 accord 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 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

(1)

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 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;

G)	Fiscal year end audits; and

(k)	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 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 or 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 his 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)l., 119.07, 119.0701, 190.006, Fla. Stat.

Rule 1.3

(1)

Public Meetings, Hearings, and Workshops.

Notice. Except in emergencies, or as otherwise required by statute or these Rules, at least seven (7) days, but no more than thiliy (30) 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. 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) hours before the meeting/hearing/workshop by contacting the District Manager at (954) 721-8681. 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."

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. 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, 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 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, if it has one. 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 reasonable 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 TeleconferenceNideoconference. 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.

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, 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
ill 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.
ill 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.

Ru.le 2.0

(1)

(2)

Ru.lemaking 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
of this Rule. Consequently, the Notice of Rule Development shall be published at least twenty-nine (29) 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, 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 forth a short, plain explanation of the purpose and effect of the proposed action, 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. The notice shall include a summary of the District's statement of the estimated regulatory costs, 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 shall be available for inspection and copying by the public at the time of the publication of notice.

The notice shall be mailed to all persons named in the proposed rule and to all persons who, at least fourteen (14) days prior to such mailing, 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) 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 immediate danger to the public health, safety, or welfare exists which requires immediate action. 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 emergency rules 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 as long as it protects the public interest as 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 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 person as a hearing officer who shall conduct a hearing within 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 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 mle. 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, or 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: §§ 190.011(5), 190.035(2), Fla. Stat.

Rule 3.0

(1)

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 film 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 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.
G) "Invitation  to  Negotiate"  means  a  written  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 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	worldoads	of	the entity/individual;

The volume of work previously awarded to the entity/individual;

Whether	the   cost   components   of   the   bid  or  proposal	are appropriately balanced; and

Whether the entity/individual 1s a certified minority business enterprise.

"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, 255.20, 287.055, Fla. Stat.

Rule 3.1

(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 finns 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, 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 for 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, 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 oflnvitation to Bid.

Notice of the Invitation to Bid shall be advertised at least once m 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.

(:f)		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, the geographic location of the company's headquarters and offices in relation to the District, 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

(1)

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 pre­ qualification 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, 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.

G) 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:

1. One of the circumstances specified under Section 337.16(2), Fla. Stat., has occurred.

11. 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.

111. 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.

1v. The vendor or its affiliate defaulted on any contract or a contract surety assumed control of financial responsibility for any contract of the vendor.

v. 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.

v1. The vendor failed to comply with contract or warranty requirements or failed to follow District direction in the performance of a contract.

v11. 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.

v111. 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.

1x. 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.

x1. 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.

xn. 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.

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 10 days after the receipt of the notice of intent, the hearing shall be held within 30 days after receipt by the District of the request for the hearing. The decision shall be issued within 15 days after the hearing.
Such suspension or revocation shall not affect the vendor's obligations under any preexisting contract.

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:

1. Impacts on project schedule, cost, or quality of work;

11. Unsafe conditions allowed to exist;

111. Complaints from the public;

1v. Delay or interference with the bidding process;

The potential for repetition;

Integrity of the public contracting process;

vu. Effect on the health, safety, and welfare of the public.

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

Rule 3.5

(1)

(2)

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, 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, 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 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 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 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. 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.
G) 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, 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.

(k)  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; Govemment. Construction services that are only available from a single source are exempt from this Rule. Construction services provided by govemmental 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 govemment contract that has been competitively procured by such federal, state, or local govemment 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. The fact that an Emergency Purchase has occurred or is necessary 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 te1minated 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

(1)

(2)

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, 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;

Me t 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 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, 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 worldng 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

(1)

(2)

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.

(3) 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

(1)

(2)

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, 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 m 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 (5) percent. 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, 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,11    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 effmi to provide written notice, by electronic mail, United States Mail, 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 m 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 dete1mined 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.
G) 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, 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.

(k) 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 i 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 occu1Ted 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 (l)(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 occu1Ted 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  fo1mal  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.

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 facsimile, United 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 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) days 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 on appropriate terms which 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 oflaw, 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 	,20_, 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.

RESOLUTION 2020-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE TALIS PARK COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2020/2021 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors ("Board") of the Talis Park Community Development District ("District") prior to June 15, 2020, proposed budgets ("Proposed Budget") for the fiscal year beginning October 1, 2020 and ending September 30, 2021 ("Fiscal Year 2020/2021"); and

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

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

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2020/2021 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

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

DATE:	 	,2020

HOUR:		 LOCATION:	 	

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

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

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

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

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

PASSED AND ADOPTED this 8th day of April, 2020.

ATTEST:	TALIS PARKCOMMUNITY
DEVELOPMENT DISTRICT

Secretary

By:	 Its:------------

Exhibit A: Proposed Budget

Proposed Budget
Fiscal Year 2021

Ta/is Park Community Development District

April 8, 2020

Talis Park
Community  Development District

TABLE OF CONTENTS

General Fund Budget Narrative

Page 1
Page 2-4

Debt SeNice Fund Budget - Series 2013
Amortization Schedule - 2013

Budget - Series 2016 Amortization Schedule - 2016A-1 Amortization Schedule - 2016A-2

Page 5
Page 6

Page 7
Page 8
Page 9

Talis Park		
Community Development District					General Fund	
	Adopted	Actual	Projected	Projected	Proposed	
	FY2020	Thru	Next	Thru	FY2021	
Description	Budget	2/29/2020	7 Months	9/30/2020	Budget	

Revenues						
Maintenance Assessments	$511,842	$499,507	$12,335	$511,842	$511,842	
Interest Income	$1,000	$2,636	$250	$2,886	$1,000	
Carry Forward Surplus	$76,395	$278,580	$0	$278,580	$183,864	
Total Revenues	$589,237	$780,723	$12,585	$793,308	$696,706	
Expenditures						
Administrative						
Engineering	$13,500	$10,276	$9,724	$20,000	$20,000	
Arbitrage	$1,250	$600	$650	$1,250	$1,250	
Tax Roll	$7,500	$7,500	$0	$7,500	$7,500	
Dissemination	$2,500	$1,042	$1,458	$2,500	$2,500	
Attorney	$30,000	$2,375	$27,625	$30,000	$30,000	
Annual Audit	$4,400	$3,900	$0	$3,900	$4,400	
Trustee Fees	$10,500	$7,866	$0	$7,866	$8,000	
Management Fees	$44,390	$18,496	$25,894	$44,390	$44,390	
Computer Time	$1,000	$417	$583	$1,000	$1,000	
Website Compliance	$1,000	$417	$583	$1,000	$1,000	
Telephone	$50	$8	$42	$50	$50	
Postage	$350	$220	$130	$350	$350	
Printing & Binding	$650	$182	$469	$650	$650	
Rentals & Leases	$2,400	$1,000	$1,400	$2,400	$2,400	
Insurance	$6,646	$6,193	$0	$6,193	$6,646	
Legal Advertising	$3,000	$182	$2,131	$2,313	$2,500	
Other Current Charges	$650	$468	$182	$650	$650	
Office Supplies	$175	$18	$157	$175	$175	
Dues, Licenses & Subscriptions	$175	$175	$0	$175	$175	
Capital Outlay	$225	$0	$225	$225	$225	
Contingency	$250	$0	$250	$250	$250	
1st Quarter Operating	$79,502	$0	$79,502	$79,502	$152,000	
Total Administrative	$210,113	$61,333	$151,006	$212,339	$286,111	
Maintenance						
Electric Services	$2,900	$772	$1,728	$2,500	$2,900	
Lake Maintenance	$31,800	$13,250	$18,550	$31,800	$31,800	
Preserve Maintenance	$16,000	$6,320	$9,680	$16,000	$16,000	
Landscape Maintenance - Veterans ROW	$128,280	$53,460	$74,865	$128,325	$128,340	
Repairs/Replacement - Veterans ROW	$10,000	$1,831	$8,170	$10,000	$10,000	
Landscape Maintenance -175 Bern	$72,600	$30,990	$44,940	$75,930	$77,040	
Repairs/Replacement - 175 Bern	$15,000	$0	$15,000	$15,000	$15,000	
Pine Straw - 175 Bern	$13,500	$13,750	$0	$13,750	$13,500	
Irrigation Repairs	$10,000	$0	$10,000	$10,000	$10,000	
Repairs/Replacement - General	$50,000	$0	$50,000	$50,000	$50,000	
Contingency	$29,044	$43,801	$0	$43,801	$56,015	
Total Maintenance	$379,124	$164,173	$232,933	$397,106	$410,595	
Total Expenditures	$589,236	 	$225,506		$383,939	 	$609,445		$696,706	
Unassigned Fund Balance	$0	$555,217	($371,354)	$183,864	$0	
111 Tax Roll Preparation includes the following services:			
FY2019	
FY2020	
FY2021	
General Fund		Net Assessment	$561,518	$511,842	$511,842	
Debt Service
Discounts & Collections	
4%	Gross up 7.5% Gross Assessment	$45,529
$607,047	$41,501 111
$553,343	$41,501
$553,343	

Tax Collector	2%	# Units	 	633	577	577	
Property Appraiser	1.5%	Per Unit Assessment	 	$959	$959	$959 	

Page 1

REVENUES:

Maintenance Assessments
The District will levy a non-ad valorem ·assessment based upon the adopted budget and maintenance costs for the fiscal year allocated on a per unit basis on all platted property within Talis Park Community Development District in order to pay the Administrative and Maintenance expenses incurred during the fiscal year.

Interest Income
The District will have all excess funds invested with the State Board of Administration. The Amount is based upon the estimated average balance of funds available during the fiscal year.

ADMINISTRATIVE EXPENDITURES:

Engineering Fees
The District's engineer will be providing general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review invoices, etc.

Arbitrage
The District is required to have an annual arbitrage rebate calculation prepared for the Series 2005A/B, 2013 and 2016-1 and 2016-2 Capital Improvement Bonds. The District will contract with an independent CPA firm to perform this calculation.

Dissemination Agent
The Annual Disclosure Report required by the Security and Exchange Commission in order to comply with Rule 15(c)(2)-  12(b)(5), which relates to additional reporting requirements for un-rated bond issues.

Tax Roll
The District has contracted with GMS-South Florida, LLC. for Special Assessment Roll preparation services, to include the long­ and short-term debt assessments. Services include preparing, certifying and transmitting the roll to the Collier County Property Appraiser and acting as primary contact for property owners.

Attorney Fees
The District's legal counsel will be providing general legal services to the District, i.e. attendance and preparation for monthly meetings, review operating & maintenance contracts, etc.

Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm.

Trustee Fees
The District's Series 2005AB, 2013. 2016-1 and 2016-2 Capital Improvement Revenue Bonds are held by a Trustee with US Bank, N.A. The amount represents the fee for the administration of the District's bond issue.

Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services - South Florida, LLC.

Computer Time
The District processes all its financial activities, i.e. accounts payable, financial statements, etc. on a mainframe computer leased by Governmental Management Services - South Florida, LLC.

Website Compliance
Per Chapter 2014-22, Laws of Florida, all Districts must have a website by October 1, 2015 to provide detailed information on the COD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-SF, LLC and updated monthly.

Telephone
Telephone and fax machine.

Postage
Mailing of agenda packages, overnight deliveries, correspondence, etc.

ADMINISTRATIVE EXPENDITURES: (continued)

Printing & Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Rental & Leases
The District will be charged $200 per month for office rent from Governmental Management  Services  -  South Florida,  LLC  for the District's administrative office located in Ft. Lauderdale.

Insurance
The District's General Liability & Public Officials Liability Insurance policy is with Preferred Governmental Insurance Trust. PGIT specializes in providing insurance coverage to governmental agencies. The amount is based upon similar  Community Development Districts.

Legal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings etc in a newspaper of general circulation.

Other Current Charges
Bank charges and any other miscellaneous expenses that incurred during the year.

Office Supplies
Miscellaneous office supplies.

Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Department of Economic Opportunity for $175. This is the only expense under this category for the District.

Capital Outlay
Represents any minor capital expenditures the District may need to make during the Fiscal Year such as a file cabinet for District files.

Contingency
Unscheduled expenses related to the administrative side of the District.

MAINTENANCE EXPENDITURES:

Electric Services
The cost of electricity for the Veterans Memorial Blvd. Street Lights.

Lake Maintenance
The District has contracted with Aquagenix to maintain the water quality of the 15 ponds at Talis Park Community Development District.

Preserve Maintenance
Represents funds needed for the maintenance of the community and it also includes contract with Aquatic Weed Control, Inc. for the quarterly testing of Lakes.

Landscape Maintenance - Veterans ROW
The District will contract with a Landscape company for the maintenance of Veterans ROW.

Repairs/Replacement- Veterans ROW
The District will contract with a Landscape company for the repairs and replacement of plants throughout Veterans ROW.

Landscape Maintenance - 175 Bern
The District will contract with a Landscape company for the maintenance of 175 Bern.

Repairs/Replacement - 175 Bern
The District will contract with a Landscape company for the repairs and replacement of plants throughout 175 Bern.

MAINTENANCE EXPENDITURES: (continued)

Pine Straw-175 Bern
The District will contract with a Landscape company for the replacement of the pine straw on the 175 Bern.

Irrigation Repairs
The District will contract with a landscape company for irrigation services.

Repairs/Replacement - General
This reserve funding is for any other related capital repairs and replacement within the District assets.

Contingency
Unscheduled expenses related to the maintenance expenditures of the District.

Talis Park	Debt Service Fund

	Adopted	Actual	Projected	Projected	Proposed	
	FY2020	Thru	Next	thru	FY2021	
Description	Budget	2/29/2020	7 Months	9/30/2020	Budget	

Revenues						
Special Assessments	$288,969	$281,240	$7,729	$288,969	$288,969	
Developer Assessments	$75,280	$51,339	$19,463	$70,802	$75,280	
Interest Income< 2>	$1,500	$2,783	$500	$3,283	$1,500	
Surplus Carry Forward 1	$256,857	$265,530	$0	$265,530	$301,590	
Total Revenues	$622,606	$600,892	$27,691	$628,583	$667,339	

Expenditures						
Interest - 11/1	$118,813	$118,663	$0	$118,663	$117,006	
Principal - 11/1	$85,000	$90,000	$0	$90,000	$85,000	
Interest - 5/1	$117,006	$0	$117,006	$117,006	$115,200	
Total Expenditures	$320,819	$208,663	$117,006	$325,669	$317,206	

Other Financing Sources/(Uses)						
Operating Transfer ln/(Out)	$0	($1,325)	$0	($1,325)	$0	
Total Financing Sources/(Uses)	$0	($1,325)	$0	($1,325)	$0	
						
Excess Revenues/(Expenditures)	$301,787	$390,905	($89,315)	$301,590	$350,133	

Community Development District	Series 2013 Capital Improvement Revenue Bonds

< >

Int. & Principal Payment
<  1l     Carry Forward  Surplus  is net of DS Reserve Requirement.	11/01/21	$205,200
< 2l Interest earnings are transferred to the Construction account per Section 408(i)
Product	Units	Assessments	Amount per Unit	
55'	15	$645.90	$9,688.50	
65'	26	$645.90	$16,793.40	
75'	62	$645.90	$40,045.80	
90'	12	$645.90	$7,750.80	
100'	2	$645.90	$1,291.80	
125'	11	$645.90	$7,104.90	
200'	12	$645.90	$7,750.80	
10/acre	204	$645.90	$131,763.60	
Villa 1	91	$645.90	$58,776.90	
Villa 1A	2	$645.90	$1,291.80	
Club House	18	$645.90	$1,937.70	
New Villa 1A	 	17		$1,659.00	$28,203.00	
			$312,399.00	
	455			

Talis Park	Series 2013 Capital Improvement Revenue Bonds
Community Development District	Amortization Schedule

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/01/18	$	4,370,000.00   $	80,000.00    $	120,512.50   $	200,512.50
05/01/19	$	4,290,000.00     $	$	118,812.50
11/01/19	$	4,290,000.00    $	85,000.00    $	118,812.50    $	322,625.00
05/01/20	$	4,205,000.00     $	$	117,006.25
11/01/20	$	4,205,000.00    $	85,000.00    $	117,006.25    $	319,012.50
05/01/21	$	4,120,000.00     $	$	115,200.00
11/01/21	$	4,120,000.00    $	90,000.00    $	115,200.00    $	320,400.00
05/01/22	$	4,030,000.00     $	$	113,287.50
11/01/22	$	4,030,000.00    $	95,000.00    $	113,287.50    $	321,575.00
05/01/23	$	3,935,000.00    $	$	111,268.75
11/01/23	$	3,935,000.00   $	100,000.00   $	111,268.75   $	322,537.50
05/01/24	$	3,835,000.00     $	$	109,143.75
11/01/24	$	3,835,000.00   $	105,000.00   $	109,143.75   $	323,287.50
05/01/25	$	3,730,000.00     $	$	106,912.50
11/01/25	$	3,730,000.00   $	110,000.00   $	106,912.50   $	323,825.00
05/01/26	$	3,620,000.00     $	$	104,025.00
11/01/26	$	3,620,000.00   $	115,000.00    $	104,025.00   $	323,050.00
05/01/27	$	3,505,000.00     $	$	101,006.25
11/01/27	$	3,505,000.00   $	120,000.00   $	101,006.25   $	322,012.50
05/01/28	$	3,385,000.00     $	$	97,856.25
11/01/28	$	3,385,000.00    $	125,000.00    $	97,856.25    $	320,712.50
05/01/29	$	3,260,000.00     $	$	94,575.00
11/01/29	$	3,260,000.00    $	130,000.00    $	94,575.00    $	319,150.00
05/01/30	$	3,130,000.00     $	$	91,162.50
11/01/30	$	3,130,000.00    $	140,000.00    $	91,162.50    $	322,325.00
05/01/31	$	2,990,000.00     $	$	87,487.50
11/01/31	$	2,990,000.00    $	145,000.00    $	87,487.50    $	319,975.00
05/01/32	$	2,845,000.00     $	$	83,681.25
11/01/32	$	2,845,000.00    $	155,000.00    $	83,681.25    $	322,362.50
05/01/33	$	2,690,000.00     $	$	79,612.50
11/01/33	$	2,690,000.00   $	160,000.00   $	79,612.50   $	319,225.00
05/01/34	$	2,530,000.00     $	$	75,412.50
11/01/34	$	2,530,000.00   $	170,000.00    $	75,412.50   $	320,825.00
05/01/35	$	2,360,000.00     $	$	70,950.00
11/01/35	$	2,360,000.00    $	180,000.00    $	70,950.00    $	321,900.00
05/01/36	$	2,180,000.00     $	$	65,550.00
11/01/36	$	2,180,000.00    $	190,000.00    $	65,550.00    $	321,100.00
05/01/37	$	1,990,000.00     $	$	59,850.00
11/01/37	$	1,990,000.00    $	200,000.00    $	59,850.00    $	319,700.00
05/01/38	$	1,790,000.00     $	$	53,850.00
11/01/38	$	1,790,000.00    $	215,000.00    $	53,850.00    $	322,700.00
05/01/39	$	1,575,000.00     $	$	47,400.00
11/01/39	$	1,575,000.00   $	225,000.00   $	47,400.00   $	319,800.00
05/01/40	$	1,350,000.00     $	$	40,650.00
11/01/40	$	1,350,000.00    $	240,000.00    $	40,650.00    $	321,300.00
05/01/41	$	1,110,000.00     $	$	33,450.00
11/01/41	$	1,110,000.00    $	255,000.00    $	33,450.00    $	321,900.00
05/01/42	$	855,000.00     $	$	25,800.00
11/01/42	$	855,000.00    $	270,000.00    $	25,800.00    $	321,600.00
05/01/43	$	585,000.00    $	$	17,700.00
11/01/43	$	585,000.00    $	285,000.00    $	17,700.00    $	320,400.00
05/01/44	$	300,000.00    $	$	9,150.00

I

11/01/44	$	300,000.00    $	300,000.00    $	9,150.00    $	318,300.00
$	4,370,000.00    $	4,182,112.50    $	8,552,112.50

Talis Park	Debt Service Fund
Community Development District	Series 2016-1 and 2 Capital Improvement Refunding  Bonds

Proposed	Actual	Projected	Projected	Proposed	
FY2020	Thru	Next	thru	FY2021	
Description	Budget	 	212912020	7 Months	913012020		Budget

Revenues		
Special Assessments	$560,712	$542,568	$18,144	$560,712	$560,712	
Developer Assessments	$40,720	$27,698	$57,905	$85,603	$40,720	
Interest Income	$750	$3,324	$500	$3,824	$750	
Surplus Carry Forward 1	$160,424	$172,452	$0	$172,452	$196,179	

< >

Total Revenues	 	$762,606	$746,042	$76,549	$822,591	$798,361 

Interest - 1111	$63,944	$63,944	$0	$63,944	$62,194	
Interest - 5/1	$63,944	$0	$63,944	$63,944	$62,194	
Principal - 5/1	$175,000	$0	$175,000	$175,000	$180,000	

SERIES 2016A-2						
Interest - 11/1	$76,763	$76,763	$0	$76,763	$74,000	
Interest - 5/1	$76,763	$0	$76,763	$76,763	$74,000	
Principal - 5/1	$170,000	$0	$170,000	$170,000	$175,000	
Total Expenditures	 	$626,413	$140,706	$485,706	$626,413	$627,388 	
Excess Revenuesl(Expenditures)	$136,194	$605,336	($409,157)	$196,179	$170,974	
				
Int. Payment		
111 Carry Forward Surplus is net of DS Reserve Requirement.				11/1/2021 - 2016A-1	$60,169	

Expenditures SERIES 2016A-1

11/1/2021 - 2016A-2	$71,156

Product	Units	Assessments	Amount per Unit	
55'	18	$	1,092.69	$19,668.42	
65'	30	$	1,202.66	$36,079.80	
75'	80	$	1,330.90	$106,472.00	
90'	12	$	1,525.78	$18,309.36	
100'	2	$	1,645.66	$3,291.32	
125'	24	$	1,955.64	$46,935.36	
200'	13	$	3,788.04	$49,244.52	
10/acre	204	$	845.11	$172,402.44	
Villa 1	93	$	927.82	$86,287.26	
Villa 1A	12	$	1,001.10	$12,013.20	
New Villa 1A	17	$	2,825.00	$48,025.00	
Club House	 	18		$	413.72	$7,446.96	
	523		$606,175.64	
Net	$560,712.47

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL	

11/01/18	
$	4,005,000.00	
$	
$	65,693.75	
$	303,087.50	
05/01 /19	$	4,005,000.00	$	175,000.00	$	65,693.75	$	
11/01/19	$	3,830,000.00	$	$	63,943.75	$	304,637.50	
05/01/20	$	3,830,000.00	$	175,000.00	$	63,943.75	$	
11/01/20	$	3,655,000.00	$	$	62,193.75	$	301,137.50	
05/01 /21	$	3,475,000.00	$	180,000.00	$	62,193.75	$	
11/01/21	$	3,475,000.00	$	$	60,168.75	$	302,362.50	
05/01/22	$	3,290,000.00	$	185,000.00	$	60,168.75	$	
11/01/22	$	3,290,000.00	$	$	58,087.50	$	303,256.25	
05/01/23	$	3,290,000.00	$	190,000.00	$	58,087.50	$	
11/01/23	$	3,100,000.00	$	$	55,712.50	$	303,800.00	
05/01/24	$	3,100,000.00	$	190,000.00	$	55,712.50	$	
11/01/24	$	2,910,000.00	$	$	53,337.50	$	299,050.00	
05/01/25	$	2,910,000.00	$	200,000.00	$	53,337.50	$	
11/01/25	$	2,710,000.00	$	$	50,337.50	$	303,675.00	
05/01/26	$	2,710,000.00	$	205,000.00	$	50,337.50	$	
11/01/26	$	2,505,000.00	$	$	47,262.50	$	302,600.00	
05/01/27	$	2,505,000.00	$	210,000.00	$	47,262.50	$	
11/01/27	$	2,295,000.00	$	$	43,587.50	$	300,850.00	
05/01/28	$	2,295,000.00	$	220,000.00	$	43,587.50	$	
11/01/28	$	2,075,000.00	$	$	39,737.50	$	303,325.00	
05/01/29	$	2,075,000.00	$	225,000.00	$	39,737.50	$	
11/01/29	$	1,850,000.00	$	$	35,800.00	$	300,537.50	
05/01/30	$	1,850,000.00	$	235,000.00	$	35,800.00	$	
11/01/30	$	1,615,000.00	$	$	31,687.50	$	302,487.50	
05/01/31	$	1,615,000.00	$	245,000.00	$	31,687.50	$	
11/01/31	$	1,370,000.00	$	$	27,400.00	$	304,087.50	
05/01/32	$	1,370,000.00	$	255,000.00	$	27,400.00	$	
11/01/32	$	1,115,000.00	$	$	22,300.00	$	304,700.00	
05/01/33	$	1,115,000.00	$	265,000.00	$	22,300.00	$	
11/01/33	$	850,000.00	$	$	17,000.00	$	304,300.00	
05/01/34	$	850,000.00	$	275,000.00	$	17,000.00	$	
11/01/34	$	575,000.00	$	$	11,500.00	$	303,500.00	
05/01/35	$	575,000.00	$	280,000.00	$	11,500.00	$	
11/01/35	$	295,000.00	$	$	5,900.00	$	297,400.00	
05/01/36	$	295,000.00	$	295,000.00	$	5,900.00	$	300,900.00	
		$	4,335,000.00	$	1,711,680.83	$	6,046,680.83 I	

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL	

11/01/18	
$	4,095,000.00	
$	
$	79,362.50	
$	79,362.50	
05/01/19	$	4,095,000.00	$	160,000.00	$	79,362.50	$	
11/01/19	$	3,935,000.00	$	$	76,762.50	$	316,125.00	
05/01/20	$	3,935,000.00	$	170 000.00	$	76,762.50	$	
11/01/20	$	3,765,000.00	$	$	74,000.00	$	320,762.50	
05/01/21	$	3,765,000.00	$	175,000.00	$	74,000.00	$	
11/01/21	$	3,590,000.00	$	$	71,156.25	$	320,156.25	
05/01/22	$	3,590,000.00	$	180,000.00	$	71,156.25	$	
11/01/22	$	3,410,000.00	$	$	67,781.25	$	318,937.50	
05/01/23	$	3,410,000.00	$	185,000.00	$	67,781.25	$	
11/01/23	$	3,225,000.00	$	$	64,312.50	$	317,093.75	
05/01/24	$	3,225,000.00	$	195,000.00	$	64,312.50	$	
11/01/24	$	3,030,000.00	$	$	60,656.25	$	319,968.75	
05/01/25	$	3,030,000.00	$	200,000.00	$	60,656.25	$	
11/01/25	$	2,830,000.00	$	$	56,906.25	$	317,562.50	
05/01/26	$	2,830,000.00	$	205,000.00	$	56,906.25	$	
11/01/26	$	2,625,000.00	$	$	53,062.50	$	314,968.75	
05/01/27	$	2,625,000.00	$	220,000.00	$	53,062.50	$	
11/01/27	$	2,405,000.00	$	$	48,662.50	$	321,725.00	
05/01/28	$	2,405,000.00	$	225,000.00	$	48,662.50	$	
11/01/28	$	2,180,000.00	$	$	44,162.50	$	317,825.00	
05/01/29	$	2,180,000.00	$	235,000.00	$	44,162.50	$	
11/01/29	$	1,945,000.00	$	$	39,462.50	$	318,625.00	
05/01/30	$	1,945,000.00	$	245,000.00	$	39,462.50	$	
11/01/30	$	1,700,000.00	$	$	34,562.50	$	319,025.00	
05/01/31	$	1,700,000.00	$	255,000.00	$	34,562.50	$	
11/01/31	$	1,445,000.00	$	$	29,462.50	$	319,025.00	
05/01/32	$	1,445,000.00	$	265,000.00	$	29,462.50	$	
11/01/32	$	1,180,000.00	$	$	24,162.50	$	318,625.00	
05/01/33	$	1,180,000.00	$	280,000.00	$	24,162.50	$	
11/01/33	$	900,000.00	$	$	18,562.35	$	322,724.85	
05/01/34	$	900,000.00	$	290,000.00	$	18,562.50	$	
11/01/34	$	610,000.00	$	$	12,581.25	$	321,143.75	
05/01/35	$	610,000.00	$	300,000.00	$	12,581.25	$	
11/01/35	$	310,000.00	$	$	6,393.75	$	318,975.00	
05/01/36	$	310,000.00	$	310,000.00	$	6,393.75	$	316,393.75	
		$	4,095,000.00	$	1,724,024.85	$	5,819,024.851	

RESOLUTION 2020-04

A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE TALIS PARK COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN INTERNAL CONTROLS POLICY CONSISTENT WITH SECTION 218.33, FLORIDA STATUTES; PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Talis Park 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 Collier County, Florida; and

WHEREAS, consistent with Section 218.33, Florida Statutes, the District is statutorily required to establish and maintain internal controls designed to prevent and detect fraud, waste, and abuse as defined in Section 11.45(1), Florida Statutes; promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices; support economical and efficient operations; ensure reliability of financial records and reports; and safeguard assets; and

WHEREAS, to demonstrate compliance with Section 218.33, Florida Statutes, the District desires to adopt by resolution the Internal Controls Policy attached hereto as Exhibit A.

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

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

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

SECTION 3. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED THIS --

. DAY OF ---------

.. , 2020.

ATTEST:	TALIS PARK COMMUNITY DEVELOPMENT  DISTRICT

Secretary/Assistant Secretary	Chairman,  Board of Supervisors

EXHIBIT "A"

TALIS PARK COMMUNITY DEVELOPMENT DISTRICT INTERNAL CONTROLS POLICY

Purpose.

The purpose of this internal controls policy is to establish and maintain internal controls for the Talis Park Community Development District.

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

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

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

Support economical and efficient operations.

Ensure reliability of financial records and reports.

Safeguard Assets (as hereinafter defined).

Definitions.

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

"Assets" means District assets such as cash or other financial resources, supplies, inventories, equipment and other fixed assets, real property, intellectual property, or data.

"Auditor" means the independent auditor (and its employees) retained by the District to perform the annual audit required by state law.

"Board" means the Board of Supervisors for the District.

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

"Fraud" means obtaining something of value through willful misrepresentation, including, but not limited to, intentional misstatements or intentional omissions of amounts or disclosures in financial statements to deceive users of financial statements, theft of an entity's assets, bribery, or the use of one's position for personal enrichment through the deliberate misuse or misapplication of an organization's resources.

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

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

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

Control Environment.

Ethical and Honest Behavior.

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

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

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

Risk Assessment.

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

Identifying potential hazards.

Evaluating the likelihood and extent of harm.

Identifying cost-justified precautions and implementing those precautions.

Control Activities.

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

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

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

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

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

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

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

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

Retaining and restricting access to sensitive documents.

Performing regular electronic data backups.

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

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

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

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

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

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

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

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

Information and Communication.

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

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

Monitoring Activities.

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

Review its operational processes.

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

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

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

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

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

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

Specific Authority: §§ 190.0U(5);218.33(3), Florida Statutes
Effective date: ·	·	, 2020

TAUS PARK
COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2019

TAUS PARK COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA

TABLE OF CONTENTS

INDEPENDENT AUDITOR'S REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements: Statement of Net Position
Statement of Activities Fund Financial Statements:
Balance Sheet - Governmental Funds
Reconciliation of Balance Sheet - Governmental Funds to the Statement of Net Position
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Notes to the Financial Statements

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual - General Fund
Notes to Required Supplementary Information

Page 1-2
3-6

7
8

9

10

11

12
13-22

23
24

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS	25-26
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	27
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	28-29

Grau& Associates
CERTIFIED  PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT

951 Yamato Road • Suite 280 Boca Raton, Florida  33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

To the Board of Supervisors
Talis Park Community Development District Collier County, Florida

Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of Talis Park Community Development District, Collier County, Florida ("District") as of and for the fiscal year ended September 30, 2019, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

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

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

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

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2019, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated March 16, 2020, on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion the effectiveness of the District's on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance.
i:?4,i,, J-
March 16, 2020

MANAGEMENT'S DISCUSSION AND ANALYSIS

Our discussion and analysis of Talis Park Community Development District, Collier County, Florida ("District") provides a narrative overview of the District's financial activities for the fiscal year ended September 30, 2019. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $2,027,345.

The change in the District's total net position in comparison with the prior fiscal year was $1,302,599, an increase. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2019, the District's governmental funds reported combined ending fund balances of
$1,269,599, an increase of $66,093 in comparison with the prior.fiscal year. The total fund balance is non-spendable for prepaid items, assigned for subsequent year's expenditures, restricted for debt service and capital projects, and the remainder is unassigned fund balance in the general fund.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government­ wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

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

The statement of net position presents information on all the District's assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

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

The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements

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

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds

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

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

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

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

Notes to the Financial Statements

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District's net position are reflected in the following table:

NET POSITION SEPTEMBER 30,
 	2019	2018	
Current and other assets	$		1,296,272    $		1,235,526 Capital assets		13,110,957	13,581,532

Total assets	 	14,407,229	14,817,058 Due to primary government
Current liabilities	242,940	285,548
Long-term liabilities	 	12,136,944	13,806,764 
Total liabilities	 	12,379,884	14,092,312 Net position
Net investment in capital assets	981,714	(204,029)
Restricted	767,051	780,931
Unrestricted	 	278,580	147,844 
Total net position	 $	2,027,345    $	724,746 

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District's net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District's other obligations.

The District's net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2019	2018	
Re\€nues:
Program re\€nues
Charges for sel"'1ces	$	2,744,694	$	1,829,632	
Operating grants and contributions	20,691	11,246	
Capital grants and contributions	26,575	58	
General re\€nues
Unrestricted in\€stment earnings	6,870	4,091
Total re\€nues	2,798,830	1,845,027 Expenses:
General go\€rnment	115,486	105,585	
Maintenance and operations	837,027	838,775	
Interest	 543,718	609,996	
Total expenses	1,496,231	1,554,356	
Change in net position	1,302,599	290,671	
Net position - beginning	724,746	434,075	
Net position - ending	 $	2,027,345  $	724,746 

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2019 was $1,496,231. The costs of the District's activities were paid primarily by program revenues. Program revenues are comprised primarily of assessments. The majority of the increase in program revenues is due to an increase in assessment prepayments received in the current fiscal year. Expenses decreased in the current year. The decrease in expenses is primarily due a decrease in interest expense.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2019.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2019, the District had $17,483,859 invested in capital assets. In the government-wide financial statements, depreciation of $4,372,902 has been taken which resulted in a net book value of
$13,110,957. More detailed information about the District's capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2019, the District had $12,055,000 in Bonds outstanding. More detailed information about the District's capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND OTHER EVENTS

The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Talis Park Community Development District's Finance Department at 5385 N. Nob Hill Road Sunrise, Florida 33351.

TAUS PARK COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2019

	Governmental
  Activities		
ASSETS		
Cash	$	17,873	
Investments	271,890	
Assessments receivable	14,405	
Prepaid items	9,749	
Restricted assets:		
Investments	982,355	
Capital assets:		
Nondepreciable	3,366,601	
Depreciable, net	 	9,744,356	
Total assets	   14,407,229	

LIABILITIES		
Accounts payable	26,673	
Accrued interest payable	216,267	
Non-current liabilities:		
Due within one year	430,000	
Due in more than one year	   11,706,944	
Total liabilities	   12,379,884	

NET POSITION		
Net investment in capital assets	981,714	
Restricted for debt service	767,051	
Unrestricted	 	278,580	
Total net position	   $	2,027,345 	

See notes to the financial statements

TAUS PARK COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2019

Net (Expense) Revenue and Changes in Net
Program Revenues		Position	 Operating	Capital

Charges for

Grants and	Grants and

Governmental

Functions/Programs Primary government:
Governmental activities:

Expenses

Services	Contributions   Contributions	Activities	

General government	$	115,486	$	115,486	$	$	$	
Maintenance and operations	837,027	463,459		26,575	(346,993)	

Interest on long-term debt Total governmental activities

 	543,718	2,165,749	20,691	1,642,722 
 	1,496,231	2,744,694	20,691	26,575	1,295,729 

General revenues:

Unrestricted investment earnings	 	6,870 	
Total general revenues	 	6,870 	
Change in net position	1,302,599	
Net position - beginning	724,746	
Net position - ending	   $	2,027,345 	

See notes to the financial statements

8

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2019

 	Major Funds		Total
Capital	Governmental
   General	Debt Service	Projects	Funds	
ASSETS		
Cash	$	17,873	$	$	$	17,873	
Investments	271,890	974,654	7,701	1,254,245	
Assessments receivable	6,028	8,377		14,405	
Due from other fund		287		287	
Prepaid items	 	9,749	9,749
Total assets	$ 	305,540	$	983,318	$	7,701	$ 1,296,559

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	26,673	$	$	$	26,673
Due to other fund	 	287	287
Total liabilities	 	26,960	26,960

Fund balances:
Nonspendable:
Prepaid items
Restricted for:	9,749			9,749	
Debt service		983,318		983,318	
Capital projects			7,701	7,701	
Assigned to:
Subsequent year's expenditures	76,395	76,395
Unassigned	 	192,436	192,436
Total fund balances		 	278,580		983,318		7,701		1,269,599 Total liabilities and fund balances	 $		305,540	$	983,318	$	7,701	$ 1,296,559 

See notes to the financial statements

RECONCILIATION OF BALANCE SHEET-GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
GOVERNMENTAL FUNDS SEPTEMBER 30, 2019

Total fund balances - governmental funds
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.

$	1,269,599

Cost of capital assets	17,483,859		
Accumulated depreciation	(4,372,902)	13,110,957	

Liabilities not due and  payable  from  current  available resources are not reported as liabilities in  the  governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(216,267)		
Original issue premium/discount, net	(81,944)		
Bonds payable	(12,055,000)	(12,353,211) 	
Net position of governmental activities		$	2,027,345	

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2019

Major Funds	Total
Capital	Governmental
 General	Debt Service	Projects	Funds	
REVENUES
Assessments	$	578,945	$	2,165,749	$	$ 2,744,694
Grant revenue	26,453	26,453
Interest and other income	 	6,870	20,691	122	27,683
Total revenues	 	612,268	2,186,440	122	2,798,830

EXPENDITURES
Current:
General government	115,486		115,486	
Maintenance and operations
Debt service:	366,452		366,452	
Principal		1,665,000	1,665,000	
Interest	 	585,799	585,799	
Total expenditures	 	481,938	2,250,799	2,732,737	
Excess (deficiency) of revenues		
over (under) expenditures	130,330	(64,359)	122	66,093	

OTHER FINANCING SOURCES (USES)				
lnterfund transfers in (out)	406	13,218	(13,624}		
Total other financing sources (uses)	 	406	13,218		(13,624}	 		

Net change in fund balances	
130,736	
(51,141)	
(13,502)	
66,093	

Fund balances - beginning	 	147,844	1,034,459	21,203	1,203,506

Fund balances - ending	 $	278,580	$	983,318	$	7,701	$  1,269,599 

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2019

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities

$	66,093

are different because:		
Depreciation of capital assets is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

(470,575)	
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the
statement of activities.	

1,665,000	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

4,820	
The change in accrued interest on long-term liabilities between the		
current and prior fiscal years is recorded in the statement of activities,
but not in the governmental fund financial statements.	
37,261	
Change in net position of governmental activities	$ 1,302,599	

NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Tuscany Reserve Community Development District ("District") was created on August 5, 2002 by Ordinance 02-42 of Collier County, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. On August 3, 2012, by way of Collier County Ordinance No. 12-27 the name of the District was changed from Tuscany Reserve Community Development District to Talis Park Community Development District. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue Bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2019, all of the Board members are affiliated with KE Talis Park Properties, LLC ("Developer").

The Board has the final responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

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

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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

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

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

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

Assessments
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually at a public hearing of the District. Debt Service Assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the Debt Service Assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service funds are used to account for the accumulation of resources for the annual payment of principal and interest on debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of inter-fund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida lnterlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

The State Board of Administration's ("SBA") Local Government Surplus Funds Trust Fund ("Florida PRIME") is a"2a-7 like" pool. A "2a-7 like" pool is an external investment pool that is not registered with the Securities and Exchange Commission ("SEC") as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC's Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

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

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

Assets
Infrastructure-water management & roadways

Years
30

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

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

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

Fund Equity/Net Position (Continued)
The District can establish limitations on the use of fund balance as follows:

Committed fund balance -Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance - Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures

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

NOTE 3- BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

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

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

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

Investments
The District's investments were held as follows at September 30, 2019:

 	Amortized Cost	Credit Risk	Maturities	
First American Gol.€mment				Weighted al.€rage of the Obligation Fund Class Y	$	982,355	S&P AAAm		fund portfolio: 24 days
Weighted al.€rage days to
Florida PRIME	271,890	S&P AAAm	maturity: 37 days
   $	1,254,245 

Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk - The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement - When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:

Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool's participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District's investments have been reported at amortized cost above.

Investments (Continued)
External Investment Pool- With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that "The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days."

With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made. As of September 30, 2019, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant's daily access to 100% of their account value.

NOTE 5 - INTERFUND TRANSFERS

lnterfund transfers for the fiscal year ended September 30, 2019 were as follows:

Fund	Transfer in	Transfer out
General fund	$	406 $	
Debt service	13,218	
Capital projects	 	13,624	
Total	   $	13,624     $	13,624 	

Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, the majority of the transfers from the capital projects fund to the debt service fund were to move the remaining balance in the deferred cost account to the interest account in accordance with the Bond Indentures.

Capital assets activity for the fiscal year ended September 30, 2019 was as follows:

Beginning	Ending
Go1.emmental activities	 Balance	Additions	Deletions	Balance	 Capital assets, not being depreciated
Land and land impro1.ements	$ 	3,366,601	$	$	$	3,366,601
Total capital assets, not being depreciated	3,366,601	3,366,601	
Capital assets, being depreciated Infrastructure - water management	
13,526,140	
13,526,140	
Infrastructure - roadways & other	591,118	591,118	
Total capital assets, being depreciated	 14,117,258	14,117,258

Less accumulated depreciation for:
Infrastructure - water management	3,665,879	450,871	4,116,750
Infrastructure - roadways & other	 	236,448	19,704	256,152
Total accumulated depreciation	3,902,327	470,575	4,372,902	
Total capital assets, being depreciated, net	10,214,931	(470,575)	9,744,356	
Go1.emmental  activities  capital assets, net	$    13,581,532	$	(470,575)   $	$    13,110,957

Depreciation expense was charged to the maintenance and operation function.

NOTE 7 - LONG TERM LIABILITIES

Series 2005
On November 30, 2005, the District issued $10,740,000 of Capital Improvement Revenue Bonds, Series 2005A. The Bonds are due May 1, 2036 with a fixed interest rate of 5.55%. Additionally, the District issued
$10,985,000 of Capital Improvement Revenue Bonds, Series 2005B. These Bonds were originally due May 1, 2016 with a fixed interest rate of 5.25%. However, the maturity of the Series 2005B was extended to May 1, 2021. In a prior fiscal year, the Series 2005A Bonds were refunded with the issuance of the Series 2016 Capital Improvement Refunding Revenue Bonds.

The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. For Series 2005B, interest is to be paid semiannually on each May 1 and November 1, and the principal payment is due in one lump sum payment on May 1, 2021.

Series 2005B Bonds are not subject to optional redemption. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid $1,250,000 of the Series 2005B Bonds.

The Bond Indenture established a debt service reserve requirement and has certain other restrictions and requirements relating principally to the use of proceeds and the procedures to be followed by the District on assessments to property owners.. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District is in compliance with the requirements of the Bond Indenture at September 30, 2019.

Series 2013
On July 3, 2013, the District issued $4,525,000 of Capital Improvement Revenue Bonds, Series 2013, consisting of $790,000 term Bonds due on November 1, 2024 with an interest rate of 4.25%, $1,370,000 term Bonds due on November 1, 2034 with an interest rate of 5.25%, and $2,365,000 term Bonds due on November 1, 2044 with an interest rate of 6%. The Bonds were issued to fund costs of the Series 2013 project. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing November 1, 2016 through November 1, 2044.

Series 2013 (Continued)
The Series 2013 Bonds are subject to redemption at the option of the District prior to their maturity. The Series 2013 Bonds are subject to extraordinary mandatory redemption prior to maturity as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement and has certain other restrictions and requirements relating principally to the use of proceeds and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District is in compliance with the requirements of the Bond Indenture at September 30, 2019.

Series 2016
On October 5, 2016, the District issued $4,335,000 of Senior Capital Improvement Refunding Revenue Bonds, Series 2016A-1. The Bonds consist of $1,135,000 Term Series 2016A-1 due May 1, 2031 with a fixed interest rate of 3.50% and $1,135,000 Term Series 2016A-1 due May 1, 2036 with a fixed interest rate of 4.0%. Additionally, the District issued $4,440,000 of Subordinate Capital Improvement Refunding Revenue Bonds, Series 2016A-2. The Bonds consist of $820,000 Term Series 2016A-2 due May 1, 2021 with a fixed interest rate of 3.25%, $975,000 Term Series 2016A-2 due May 1, 2026 with a fixed interest rate of 3.75%, $1,740,000 Term Series 2016A-2 due May 1, 2033 with a fixed interest rate of 4%, and $905,000 Term Series 2016A-2 due May 1, 2036 with a fixed interest rate of 4.125%. The Bonds were issued to provide funds, together with prior bond funds, to currently refund and redeem all of the District'.s outstanding Capital Revenue Bonds, Series 2005A.

The Series 2016 Bonds are subject to optional redemption at the option of the District prior to their maturity. In addition, the Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2019.

Long-term debt activity
Changes in long-term liability activity for the fiscal year ended September 30, 2019 were as follows:

Go1.emmental actil.ities Bonds payable:

Beginning	Ending	Due Within
 	Balance	Additions	Reductions	Balance	One Year 

Series 2005B	$	1,250,000	$	$	1,250,000	$	$	
Series 2013	4,370,000		80,000	4,290,000	85,000	
Series 2016 A-1	4,005,000		175,000	3,830,000	175,000	
Plus: Original Issuance Premium	89,485		4,971	84,514		
Series 2016 A-2	4,095,000		160,000	3,935,000	170,000	
Less: Original Issuance Discount 	2,721	151	2,570	
Total	 $    13,806,764	$	$	1,669,820	$   12,136,944    $	430,000 

Long-term debt activity (Continued)
At September 30, 2019, the scheduled debt service requirements on the long-term debt were as follows:

 	Go1.ernrnental  Acli\Alies	

Year ending
September 30:	
Principal	
Interest	
Total	
2020	$	430,000	$	517,231	$	947,231	
2021	440,000	504,594	944,594	
2022	455,000	491,138	946,138	
2023	470,000	476,294	946,294	
2024	485,000	460,463	945,463	
2025-2029	2,720,000	2,018,744	4,738,744	
2030-2034	3,340,000	1,414,675	4,754,675	
2035-2039	2,140,000	695,963	2,835,963	
2040-2044	1,275,000	291,750	1,566,750	
2045	 	300,000	9,150	309,150
Total	 $   12,055,000	$	6,880,002	$	18,935,002

NOTE 8 - GRANT REVENUE

In the current fiscal year, the District recognized grant revenue of $26,453 in the form of FEMA reimbursement funds relating to the clean-up of damages for Hurricane Irma.

NOTE 9 - DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.

NOTE 10-CONCENTRATION

A significant portion of the District's activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District's operations

NOTE 11 - RIGHT-OF-WAY MAINTENANCE AGREEMENT

In a prior fiscal year, the District entered into an agreement with Collier County ("County") whereby the District would be responsible for maintaining a right-of-way and certain road improvements owned by the County.

NOTE 12-MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 13 - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2019

	Variance with	
Budgeted		Final Budget -	
   Amounts		Actual	Positive	
Original & Final 	Amounts	(Negative)

REVENUES		
Assessments	$	561,518	$	578,945	$	17,427	
Interest	1,000	6,870	5,870	
Grant revenue	 	26,453	26,453 
Total revenues	 	562,518	612,268	49,750 

EXPENDITURES		
Current:
General government	
208,070	
115,486	
92,584	
Maintenance and operations	 	367,949	366,452	1,497	
Total expenditures	 	576,019	481,938	94,081 	
Excess (deficiency) of revenues		
over (under) expenditures	(13,501)	130,330	143,831	

OTHER FINANCING SOURCES
Carryforward surplus	 	13,501	406	(13,095)
Total other financing sources	 	13,501	406	(13,095)

Net change in fund balance	$ 		130,736     $	130,736 

Fund balances - beginning	 	147,844 	
Fund balance - ending	   $	278,580 	

See notes to required supplementary information

TALIS PARK COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2019.

Grau& Associates
CERTIFIED  PUBLIC ACCOUNTANTS

951 Yamato Road • Suite 280 Boca Raton, Florida  33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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

To the Board of Supervisors
Talis Park Community Development District Collier County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Talis Park Community Development District, Collier County, Florida ("District") as of and for the fiscal year ended September 30, 2019, and the related notes to the financial statements, which collectively comprise the District's basic financial statements, and have issued our opinion thereon dated March 16, 2020.

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

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

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

Compliance and Other Matters

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

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

March 16, 2020

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Talis Park Community Development District Collier County, Florida

We have examined Talis Park Community Development District, Collier County, Florida's ("District") compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2019. Management is responsible for District's compliance with those requirements. Our responsibility is to express an opinion on District's compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2019.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Talis Park Community Development District, Collier County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

March 16, 2020

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Talis Park Community Development District Collier County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements ofTalis Park Community Development District, Collier County, Florida ("District") as of and for the fiscal year ended September 30, 2019, and have issued our report thereon dated March 16, 2020.

Auditor's Responsibility

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

Other Reporting Requirements

We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards; and Independent Auditor's Report on an examination conducted in accordance with A/CPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 16, 2020, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Ill. Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors ofTalis Park Community Development District, Collier County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Talis Park Community Development District, Collier County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

March 16, 2020

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

Ill. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor's report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2018.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2019.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2019.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2019. It is management's responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

NOTICE OF QUALIFYING PERIOD FOR CANDIDATES FOR THE BOARD OF SUPERVISORS OF THE
TALIS PARK COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given that the qualifying period for candidates for the office of Supervisor of the Talis Park Community Development District will commence at noon on June 8, 2020 and close at noon on June 12, 2020. Candidates must qualify for the office of Supervisor with the Collier County Supervisor of Elections located at 3750 Enterprise Ave. Naples FL 34104 and the telephone number is 239-252-8683. All candidates shall qualify for individual seats in accordance with section 99.061, Florida Statutes, and must also be qualified electors of the District. A qualified elector is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Collier County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

The Talis Park Community Development District has two seats up for election, specifically seat #1 and seat #4. Each seat carries a four-year term of office. Elections are nonpartisan and will be held at the same time as the general election on November 3, 2020, in the manner prescribed by law for general elections.

For additional information, please contact the Collier County Supervisor of Elections.

TAUS PARK
COMMUNITY DEVELOPMENT DISTRICT
Check Register Summary 1/1/2020 - 3/30/2020

 	Check Date	Check Number	Amount

1/3/2020	1292-1296	$14,157.06	
2/12/2020	1297-1307	$50,145.68	
2/19/2020	1308	$49,473.16	
3/18/2020	1309-1317	$60,661.54	
3/25/2020	1318	$17,115.00	

 	Total	$191,552.44	

CHECK VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE		DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
1/03/20 00031	10/19/19 4065852	201910 320-53800-49000

	10/19/19	
	10/19/19	
	1/01/20	
	1/01/20	
	1/01/20	
	1/01/20	

1/03/20	
00010	
12/16/19	

1/03/20	
00037	
12/17/19	

1/03/20	
00011	
1/01/20	
		1/01/20	

MOVE SOLAR PANEL LAKE #13 4065879	201910 320-53800-49000
INSTALL PROSTAR/COMPRESSO 4065880	201910 320-53800-49000
REMOVE/REINSTAL MOTOR
4070777	202001 320-53800-46800
JAN 2020 AQUATICS SERVICE 4070781	202001 320-53800-46801
JAN 2020 LAKE#12 AERA MTN 4070782	202001 320-53800-46801
JAN 2020 SOLAR AERA MAINT 4070793	202001 320-53800-46800
JAN 2020 AQUATICS SERVICE

STATUS

*
*
*
*
*
*

AMOUNT

2,200.00
3,242.00
1,050.00
2,000.00
30.00
154.00
650.00

....CHECK.....
AMOUNT	#

AQUAGENIX C/O
2019ROLL 201912 310-51300-42000
2019 TAX ROLL POSTAGE

9,326.00 001292
*	118.87

COLLIER COUNTY TAX COLLECTOR
00642-56 201912 320-53800-43000
DEC 2019 SERVICES

118.87 001293

-	-

-  -  -	-  -	- - - - - - -  -
*	160.53

1/01/20
1/01/20
1/01/20
1/01/20
1/01/20

95
JAN 95
JAN 95
JAN 95
JAN 95
JAN 95
JAN 95
JAN

FPL
202001 310-51300-34000
2020 MGMT FEES
202001 310-51300-44000
2020 RENT
202001 310-51300-35100
2020 COMPUTER TIME
202001 310-51300-31400
2020 DISSEMINATION
202001 310-51300-35110
2020 WEB ADM
202001 310-51300-42000
2020 POSTAGE
202001 310-51300-42500
2020 COPIES

160.53 001294

-

-   -   -   -   -   -   -   -   -   -   -   -	-  -
*	3,699.17
*	200.00
*	83.33
*	208.33
*	83.33
*	3.50
*	24.00

GOVERNMENTAL MANAGEMENT SERVICES

1/03/20	00033	12/31/19	

2/12/20	
00031	
2/01/20	

7613-4-6 201912 310-51300-31100
SERVICE THRU 12/27/2019

4,301.66 001295
- - - - - - - - - - - - - - -
*	250.00

J.R. EVANS ENGINEERING, P.A.
4073009	202002 320-53800-46800
FEB 20 - AQUATICS SERVICE

*	2,000.00

250.00 001296

TRES --TALIS PARK-- MPHILLIPS

DATE		DATE	
		2/01/20	
		2/01/20	
		2/01/20	

2/12/20	
00028	
2/07/20	

2/12/20	
00039	
1/01/20	
		1/01/20	

2/12/20	
00049	
11/26/19	

2/12/20	
00044	
1/31/20	
		1/31/20	

2/12/20	
00002	
12/31/19	

2/12/20	
00037	
1/17/20	

CHECK VEND#	.....INVOICE........EXPENSED TO...	VENDOR NAME
INVOICE	YRMO  DPT ACCT# SUB	SUBCLASS

STATUS

AMOUNT

....CHECK.....
AMOUNT	#

4073013
FEB 20
4073014
FEB 20
4073024
FEB 20

202002 320-53800-46801
LAKE AERA MAINT 202002 320-53800-46801
SOLAR AER MAINT 202002 320-53800-46800
AQUATICS SERVICE

*	30.00
*	154.00
*	650.00

AQUAGENIX C/O
44593	202002 320-53800-46801
QUARTERLY WETLAND MAINT
AQUATIC WEED CONTROL,INC.
22879	202001 320-53800-46210
JAN 2020 LANDSCAPE MAINT
22879	202001 320-53800-46200
JAN 2020 LANDSCAPE MAINT

*	2,700.00

*	6,420.00
*	10,695.00

2,834.00 001297

2,700.00 001298

BLUE LANDSCAPE CONTRACTING GROUP
39363	201911 320-53800-49000	*
REPAIR STREET LGT/VET PKW

582.00

17,115.00 001299

BOB LEE ELECTRIC, INC.
18152	202001 320-53800-46230
INSTALL PINESTRAW-CDD ARE 18152	202001 320-53800-46220
INSTALL PINESTRAW-I75 BER
EVERGLADES PINESTRAW, INC
68840621 201912 310-51300-42000
DELIVERIES THRU 12/31/19
FEDEX
00642-56 202001 320-53800-43000
JAN 2020 SERVICES

*	1,830.50
*	13,749.67

*	78.60

*	152.71

582.00 001300

15,580.17 001301

78.60 001302

- - - - - - - - - - - - -
2/12/20 00011	2/01/20 96

FPL
202002 310-51300-34000

*	3,699.17

152.71 001303

FEB 20 - MANAGEMENT FEES

2/01/20 96
FEB 2/01/20 96
FEB 2/01/20 96

202002 310-51300-44000
20 - RENT
202002 310-51300-35100
20 - COMPUTER TIME
202002 310-51300-31400

*	200.00
*	83.33
*	208.33

FEB 20 - DISSEMINATION

2/01/20 96

202002 310-51300-35110

*	83.33

FEB 20 - WEBSITE ADM
TRES --TALIS PARK-- MPHILLIPS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
***  CHECK DATES 01/01/2020 - 03/30/2020 ***	TALIS PARK - GENERAL
BANK A TALIS PARK

RUN 3/30/20	PAGE	3

CHECK VEND#	.....INVOICE........EXPENSED TO...		VENDOR NAME DATE		DATE	INVOICE	YRMO  DPT ACCT# SUB	SUBCLASS

STATUS

AMOUNT

....CHECK.....
AMOUNT	#

2/01/20 96
FEB 20

202002 310-51300-51000
- OFFICE SUPPLIES

*	15.00

2/01/20 96
FEB

202002 310-51300-42000
20 - POSTAGE

*	4.80

2/01/20 96	202002 310-51300-42500
FEB 20 - COPIES

*	116.70

	2/01/20

- - - - -	
2/12/20	00014	1/03/20	

2/12/20	
00026	
1/31/20	

2/12/20	
00033	
1/31/20	

2/19/20	
00030	
2/18/20	

96
FEB 20

202002 310-51300-41000
- TELEPHONE

*	8.04

3/18/20 00031

GOVERNMENTAL MANAGEMENT SERVICES

-	- -

-	-	-  -  -	-   -  -  -	-   -   -   -   -   -  -
18990	202001 310-51300-32200
AUDIT FYE 09/30/19
GRAU & ASSOCIATES
112470	201912 310-51300-31500
SERVICES THRU 12/31/19
HOPPING GREEN & SAMS
7613-4-6 202001 310-51300-31100
SERVICE THRU 01/31/20
J.R. EVANS ENGINEERING, P.A.
02182020 202002 300-58100-10000
REF B BOND PREPAY IN ERRO
KE TALIS PARK PROPERTIES,LLC
1/25/20 4074216	202001 320-53800-49000
CAPACITOR/INSTALL
1/25/20 4074238	202001 320-53800-49000
INSTALL BREAKER LAKE 5A 1/25/20 4074245	202001 320-53800-49000
INSTALL COMPRESSOR
2/15/20 4074774	202002 320-53800-49000
MOVE SOLAR PANEL LAKE 11 3/01/20 4075202	202003 320-53800-46800
MAR 20 - AQUATICS SERVICE 3/01/20 4075206	202003 320-53800-46801

3/01/20	4075207
MAR 20	202003 320-53800-46801
- SOLAR AER MAINT	*	154.00	
3/01/20	4075217	202003 320-53800-46800	*	650.00	

MAR 20 - LAKE AERA MAINT

4,418.70 001304
- - - - - - - - - - - - - - -
*	3,900.00

- - -

3,900.00 001305
-  -  -	- - - - - - - - -
*	359.50
359.50 001306
- - - - - - - - - - - - - - -
*	2,425.00
2,425.00 001307
- - - - - - - - - - - - - - -
*	49,473.16
49,473.16 001308
- - - - - - - - - - - - - - -
*	125.00
*	400.00
*	11,400.00
*	450.00
*	2,000.00
*	30.00

MAR 20 - AQUATIC SERVICES

AQUAGENIX C/O

15,209.00 001309
- - - - - - - - - - - - - - -

3/18/20 00039

3/01/20 23718	202003 320-53800-46210
MAR 20 - LANDSCAPE MAINT

*	6,420.00

TRES --TALIS PARK-- MPHILLIPS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
***   CHECK DATES 01/01/2020 - 03/30/2020 ***	TALIS PARK - GENERAL
BANK A TALIS PARK

RUN	3/30/20

PAGE	4

CHECK  VEND#  -.....INVOICE........EXPENSED TO...		VENDOR NAME DATE	DATE	INVOICE	YRMO  DPT ACCT# SUB	SUBCLASS
3/01/20 23718	202003 320-53800-46200
MAR 20 - LANDSCAPE MAINT

STATUS

*

AMOUNT

10,695.00

....CHECK.....
AMOUNT	#

BLUE LANDSCAPE CONTRACTING GROUP

3/18/20	00002	3/03/20	

3/18/20	
00037	
2/17/20	

3/18/20	
00050	
2/28/20	

69461113 202003 310-51300-42000
DELIVERIES THRU 03/03/20

-   -      -     -   -     -      -   -   -  -
*	15.12

17,115.00 001310

FEDEX
00642563 202002 320-53800-43000
FEB 20 - SERVICES
FPL
102669	202002 320-53800-49000
PREP/INSTALL LAKE SLOPES

15.12 001311
- - - - - - - - - - - - - - -
*	152.71
152.71 001312
- - - - - - - - - - - - - - -
*	19,997.00

- - - - - - -	-	-	- - - -	
3/18/20 00011	3/01/20	
	3/01/20	
	3/01/20	
	3/01/20	
	3/01/20	
	3/01/20	
	3/01/20	

97
MAR 97
MAR
97
MAR
97
MAR 97
MAR
97
MAR
97
MAR

GLASE GOLF, INC.
202003 310-51300-34000
20 - MANAGEMENT FEES 202003 310-51300-44000
20 - RENT
202003 310-51300-35100
20 - COMPUTER TIME
202003 310-51300-31400
20 - DISSEMINATION
202003 310-51300-35110
20 - WEBSITE ADM
202003 310-51300-42000
20 - POSTAGE
202003 310-51300-42500
20 - COPIES

19,997.00 001313
- - - - - - - - - - - - - - -
*	3,699.17
*	200.00
*	83.33
*	208.33
*	83.33
*	5.00
*	4.05

3/18/20 00026

GOVERNMENTAL MANAGEMENT SERVICES
1/31/20 112851	202001 310-51300-31500
SERVICES THRU 01/31/2020
HOPPING GREEN & SAMS

3/18/20	00033	2/29/20	7613463
SERVICE	

3/18/20	
00023	
1/13/20	
00040018	

202002 310-51300-31100
THRU 02/28/2020
J.R. EVANS ENGINEERING, P.A.
202003 310-51300-48000
NOTICE OF RULE DEVELOPMNT 1/13/20 00040018 202003 310-51300-48000
NOTICE OF MEETING
3/12/20 00041111 202005 310-51300-48000
NOTICE OF CANDIDATES BOS
NAPLES DAILY NEWS

4,283.21 001314
- - - - - - - - - - - - - - -
*	1,965.50
1,965.50 001315
- - - - - - - - - - - - - - -
*	1,210.00

- - -	-	- - - -

1,210.00 001316
-  -  -	-  -	- -
*	301.00
*	203.00
*	210.00
714.00 001317

TRES --TALIS PARK-- MPHILLIPS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
***   CHECK DATES 01/01/2020 - 03/30/2020 ***	TALIB PARK - GENERAL
BANK A TALIB PARK

RUN  3/30/20	PAGE	5

CHECK  VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE		DATE	INVOICE	YRMO  DPT ACCT# SUB	SUBCLASS
3/25/20 00039	2/01/20 23308	202002 320-53800-46210
FEB 2020 LANDSCAPE MAINT.
2/01/20 23308	202002 320-53800-46200
FEB 2020 LANDSCAPE MAINT.

STATUS

*
*

AMOUNT

6,420.00
10,695.00

....CHECK.....
AMOUNT	#

BLUE LANDSCAPE CONTRACTING GROUP	17,115.00 001318

TOTAL FOR BANK A TOTAL FOR REGISTER

191,552.44
191,552.44

TRES --TALIB PARK-- MPHILLIPS

BALANCE SHEET
February 29, 2020

 	Major Funds		Total
Debt	Capital	Governmental General	 Service	Projects		Funds	

ASSETS:		
Cash	$113,804	$113,804	
Investments:			
State Board	$464,526	$464,526	
Series 2013				
Reserve	$229,816		$229,816	
Revenue	$398,105		$398,105	
Optional Rdemption	$32		$32	
Interest	$37		$37	
Prepayment	$3,053		$3,053	
Construction		$9,073	$9,073	
Series 2016					
Reserve A1		$153,233		$153,233	
Reserve A2		$162,299		$162,299	
Revenue A		$618,596		$618,596	
Interest A2		$6		$6	
Prepayment A1		$5,243		$5,243	
Prepayment A2		$1,052		$1,052	
Due from Debt Service Fund	$29,702			$29,702	
TOTAL ASSETS	$608,033	$1,571,471	$9,073	$2,188,577	

LIABILITIES:					
Accounts Payable	$52,815			$52,815	
Due to General Fund		$29,702		$29,702	
FUND BALANCES:						
Restricted for Debt Service-Series 2013		$620,901		$620,901	
Restricted for Debt Service-Series 2016		$920,868		$920,868	
Restricted for Capital Projects-Series 2013			$9,073	$9,073	
Unassigned	$555,217			$555,217	
TOTAL LIABILITIES & FUND BALANCES	$608,033	$1,571,471	$9,073	$2,188,577	

GENERAL FUND
Statement of Revenues, Expenditures and Changes in Fund Balance For the Period Ended February 29, 2020

DESCRIPTION	ADOPTED BUDGET	PRORATED BUDGET THRU 02/29/20	ACTUAL THRU 02/29/20	
VARIANCE	

REVENUES:					
Maintenance Assessments	$511,842	$499,507	$499,507	$0	
Interest Earned	$1,000	$417	$2,636	$2,220	
TOTAL REVENUES	 	$512,842	$499,924	$502,143	$2,220 EXPENDITURES:

Administrative:		
Engineering	$13,500	$5,625	$10,276	($4,651)	
Arbitrage	$1,250	$600	$600	$0	
Tax Roll	$7,500	$7,500	$7,500	$0	
Dissemination	$2,500	$1,042	$1,042	$0	
Attorney	$30,000	$12,500	$2,375	$10,125	
Annual Audit	$4,400	$3,900	$3,900	$0	
Trustee Fees	$10,500	$7,866	$7,866	$0	
Management Fees	$44,390	$18,496	$18,496	($0)	
Computer Time	$1,000	$417	$417	$0	
Website Compliance	$1,000	$417	$417	$0	
Telephone	$50	$21	$8	$13	
Postage	$350	$146	$220	($74)	
Printing & Binding	$650	$271	$182	$89	
Rentals & Leases	$2,400	$1,000	$1,000	$0	
Insurance	$6,646	$6,193	$6,193	$0	
Legal Advertising	$3,000	$1,250	$182	$1,068	
Other Current Charges	$650	$271	$468	($197)	
Office Supplies	$175	$73	$18	$55	
Dues, Licenses, Subscriptions	$175	$175	$175	$0	
Capital Outlay	$225	$94	$0	$94	
Contingency	$250	$104	$0	$104	
1st Quarter Operating	 	$79,502	$33,126	$0	$33,126 

Field:		
Electric	$2,900	$1,208	$772	$437	
Lake Maintenance	$31,800	$13,250	$13,250	$0	
Preserve Maintenance	$16,000	$6,667	$6,320	$347	
Landscape Maintenance - Veterans ROW	$128,280	$53,450	$53,460	($10)	
Repairs/Replacement - Veterans ROW	$10,000	$4,167	$1,831	$2,336	
Landscape Maintenance - 175 Berm	$72,600	$30,250	$30,990	($740)	
Repairs/Replacement - 175 Berm	$15,000	$6,250	$0	$6,250	
Pine Straw	$13,500	$5,625	$13,750	($8,125)	
Irrigation Repairs	$10,000	$4,167	$0	$4,167	
Repairs/Replacement - General	$50,000	$20,833	$0	$20,833	
Contingency	$29,044	$12,101	$43,801	($31,700)	

Total Administrative	 	$210,113	$101,085	$61,333	$39,752 

Total Field	 	$379,124	$157,968	$164,173		($6,205) TOTAL EXPENDITURES	 	$589,237	$259,053	$225,506	$33,547 

Excess (deficiency) of revenues
over (under) expenditures	 	($76,395)	$240 871	$276,637	$35,766 

Net change in fund balance	 	($76,395)	$240,871	$276,637	$35,766 

FUND BALANCE - Beginning	$76,395	$278,580	
FUND BALANCE - Ending	 	$0 	 	$555,217 	

Series 2013 Capital Improvement Revenue Bonds
Statement of Revenues, Expenditures and Changes in Fund Balance
For the Period Ended February  29, 2020

	ADOPTED BUDGET	PRORATED BUDGET THRU 02/29/20	ACTUAL THRU 02/29/20	
VARIANCE	

REVENUES:					
Special Assessments	$288,969	$281,420	$281,420	$0	
Direct Assessments	$75,280	$51,339	$51,339	$0	
Interest Income	$1,500	$0	$2,783	$2,783	
TOTAL REVENUES	$365,749	$332,759	$335,542	$2,783	

EXPENDITURES:					
Interest - 11/1	$118,813	$118,813	$118,663	$151	
Principal - 11/1	$85,000	$85,000	$85,000	$0	
Special Call - 11/1	$0	$0	$5,000	($5,000)	
Interest - 5/1	$117,006	$0	$0	$0	
TOTAL EXPENDITURES	$320,819	$203,813	$208,663	($4,850)	

Excess (deficiency) of revenues over (under) expenditures	

$44,930	

$128,946	

$126,880	

($2,066}	

OTHER FINANCING SOURCES/(USES}					
lnterfund Transfer ln/(Out)	$0	$0	($1,325)	($1,325)	
TOTAL FINANCING SOURCES/(USES)	$0	$0	($1,325)	($1,325)	

Net change in fund balance	
$44,930	
$128,946	
$125,555	
($3,391)	

FUND BALANCE - Beginning	
$256,857		
$495,345		
FUND BALANCE - Ending	 	$301,787 		 	$620,901 		

Series 2016 Special Assessment Revenue Refunding Bonds Statement of Revenues, Expenditures and Changes in Fund Balance For the Period Ended February 29, 2020

	ADOPTED BUDGET	PRORATED BUDGET THRU 02/29/20	ACTUAL THRU 02/29/20	
VARIANCE	

REVENUES:					
Special Assessments	$560,712	$542,568	$542,568	$0	
Direct Assessments	$40,720	$27,698	$27,698	$0	
Interest Income	$750	$313	$3,324	$3,012	
TOTAL REVENUES	$602,182	$570,578	$573,590	$3,012	

EXPENDITURES:						
Series 2016A1						
Interest - 11/1	$63,944	$63,944	$63,944	$0	
Interest - 5/1	$63,944	$0	$0	$0	
Principal - 5/1	$175,000	$0	$0	$0	
Series 2016A2					
Interest - 11/1	$76,763	$76,763	$76,763	$0	
Interest - 5/1'	$76,763	$0	$0	$0	
Principal - 5/1	$170,000	$0	$0	$0	
TOTAL EXPENDITURES	$626,413	$140,706	$140,706	$0	

Excess (deficiency) of revenues					
over (under) expenditures	($24,231)	$429,872	$432,884	$3,012	

Net change in fund balance	
($24,231)	
$429,872	
$432,884	
$3,012	

FUND BALANCE - Beginning	
$160,424		
$487,984		
FUND BALANCE - Ending	 	$136,194 		 	$920,868 		

TAUS PARK
COMMUNITY DEVELOPMENT DISTRICT
CAPITAL PROJECTS FUND
Series 2005A/B Capital Improvement Revenue Bonds
Statement of Revenues, Expenditures and Changes in Fund Balance For the Period Ended February 29, 2020

	ADOPTED
 	BUDGET		PRORATED BUDGET
THRU 02/29/20	ACTUAL
THRU 02/29/20		
 	VARIANCE		

REVENUES:							
Interest Income		$0	$0	$47		$47	
TOTAL REVENUES		 	$0 	 	$0 	 	$47 		 	$47 	
EXPENDITURES:							
Capital Outlay		$0	$0	$0		$0	
TOTAL EXPENDITURES		 	$0 	 	$0 	 	$0 		 	$0 	
Excess (deficiency) of revenues over (under) expenditures		
 	$0 	
 	$0 	
 	$47 		
 	$47 	
OTHER FINANCING SOURCESl(USES)							
lnterfund Transfer ln/(Out)		$0	$0	$1,325		$1,325	
TOTAL FINANCING SOURCES/(USES)		 	$0 	 	$0 	 	$1,325 		 	$1,325 	
Net change in fund balance		$0	$0	$1,372		$1,372	

FUND BALANCE - Beginning		
$0		
$7,701			
FUND BALANCE - Ending		 	$0 		 	$9,073 			

Talis Park
Community Development District Tax Collections
Fiscal Year Ending September 30, 2020

	023-700-131-100		022-700-131-100		
	$601,056.70		$311,753.10	$553,343.00	$1,466,152.80	
	2016		2013			
	Debt		Debt	General	Total	
Date	Gross Tax	Discounts/	Commissions	Property	Net Amount		Service Fund		Service Fund	Fund		
Received	Received	Penalties/Int.		Appraiser	Received		41.00%		21.26%	37.74%	100.00%	

10/1/2019	
$	
$	
$	
$	4,046.53	
$	(4,046.53)	
$	
(1,658.90)	
$	
(860.43)	
$	(1,527.20)	
$	(4,046.53)	
10/31/2019	$	1,501.61	$	78.84	$	28.46	$	$	1,394.31	$	571.60	$	296.48	$	526.23	$	1,394.31	
11/8/2019	$	193,823.35	$	7,752.89	$	3,721.40	$	$	182,349.06	$	74,754.91	$	38,773.51	$	68,820.64	$	182,349.06	
11/27/2019	$	272,521.96	$	10,900.83	$	5,232.43	$	$	256,388.70	.$	105,107.83	$	54,516.81	$	96,764.06	$	256,388.70	
12/12/2019	$	799,968.53	$	31,844.65	$	15,362.47	$	$	752,761.41	$	308,598.32	$	160,062.24	$	284,100.85	$	752,761.41	
12/27/2019	$	34,096.22	$	1,052.24	$	660.88	$	$	32,383.10	$	13,275.61	$	6,885.73	$	12,221.76	$	32,383.10	
1/22/2020	$	70,574.22	$	1,984.11	$	1,371.81	$	$	67,218.30	$	27,556.48	$	14,292.86	$	25,368.96	$	67,218.30	
1/29/2020	$	638.38	$	$	$	$	638.38	$	261.71	$	135.74	$	240.93	$	638.38	
2/25/2020	$	35,802.47	$	691.53	$	702.22	$	$	34,408.72	$	14,106.03	$	7,316.44	$	12,986.25	$	34,408.72	
TOTALS	$	1,408,926.74	$	54,305.09	$	27,079.67	$	4,046.53	$	1,323,495.45	$	542,573.60	$	281,419.38	$	499,502.48	$	1,323,495.46	
											90%	
YTD % collected	ASI	90.27%	90.27%	90.27%	90.27%	
YTD Gross collected		$	577,596.59	$	299,584.93	$	531,745.22	$	1,408,926.74	
Outstanding assessments	$	23,460.11	$	12,168.17	$	21,597.78	$	57,226.06	
Discount/(Penalties)	$	22,262.64	$	11,547.08	$	20,495.37	$	54,305.09	
Commission	$	11,101.45	$	5,758.04	$	10,220.18	$	27,079.67	
Property Appraiser	$	1,658.90	$	860.43	$	1,527.21	$	4,046.53