Shingle Creek at Bronson Community Development District

Agenda February 3, 2020

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Shingle Creek at Bronson
Community Development District
219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524- Fax: 407-839-1526

January 27, 2020

Board of Supervisors Shingle Creek Community Development District

Dear Board Members:

The meeting of the Board of Supervisors of the Shingle Creek at Bronson Community Development District will be held Monday, February 3, 2020 at 11:00 a.m. at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, Florida. Following is the advance agenda for the regular meeting:

Roll Call
Public Comment Period
Approval of Minutes of the December 24, 2019 Meeting
Financing Matters
Consideration of Engineer's Report
Consideration of Master Assessment Methodology Report
Consideration of Resolution 2020-16 Declaring Special Assessments
Consideration of Resolution 2020-17 Setting a Public Hearing for Special Assessments
Consideration of Resolution 2020-18 Bond Delegation Resolution
Staff Reports
Attorney
Update on Auditing Requirements
Engineer
District Manager's Report
Balance Sheet and Income Statement
Ratification of Funding Request #2
Other Business
Supervisor's Requests
Adjournment

The second order of business of the Board of Supervisors Meeting is the Public Comment Period where the public has an opportunity to be heard on propositions coming before the Board as reflected on the agenda, and any other items.

The third order of business is the approval of minutes of the December 24, 2019 meeting. The minutes are enclosed for your review.

The fourth order of business is Financing Matters. Items A-E will be provided under separate cover.

The fifth order of business is Staff Reports. Section 1 of the Attorney's Report is an update on the auditing requirements. Chapter 2019-15 (SB7014) is enclosed for your review. Section 1 of the District Manager's Report includes the balance sheet and income statement for review and Section 2 includes Funding Request #2 for ratification. The funding request and supporting documentation is enclosed for your review.

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please contact me.
Sincerely,

George S. Flint District Manager
Cc:	Jan Carpenter, District Counsel David Reid, Interim District Engineer Steve Sanford, Bond Counsel
Jon Kessler, Underwriter Stacey Johnson, Trustee
Enclosures

MINUTES

MINUTES OF MEETING SHINGLE CREEK AT BRONSON
COMMUNITY DEVELOPMENT DISTRICT

An Organizational meeting of the Board of Supervisors of the Shingle Creek at Bronson Community Development District was held on Tuesday, December 24, 2019 at 9:00 a.m. at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, Florida.

Present and constituting a quorum were:
Adam Morgan Rob Bonin Lane Register Mark Revell
Also present were: Jason Showe
Jan Carpenter

FIRST ORDER OF BUSINESS
Call to Order

Chairman
Vice Chairman Assistant Secretary Assistant Secretary

District Manager District Counsel

Introduction

Mr. Showe called the meeting to order and called the roll. Three Board Members were present, constituting a quorum.
Public Comment Period
No members of the public were present for the meeting.
Oath of Office
Mr. Showe being a Notary Public ofthe State ofFlorida and duly authorized, administered the Oath ofOffice to Mr. Morgan, Mr. Register and Mr. Revell.
Mr. Showe: I will notarize the Oaths.
Ms. Carpenter: Since you are all members of other Boards, I will not discuss the Sunshine Law, Ethics and Public Records. We will send you a reminder to refresh yourself.
SECOND ORDER OF BUSNESS	Organizational Matters
Confirmation of Notice of Meeting
Mr. Showe: We have placed a notice in The Orlando Sentinel on December 17, 2019.

December 24, 2019	Shingle Creek at Bronson CDD

Information on Community Development Districts and Public Official Responsibilities and Florida Statutes Chapter 190
Mr. Showe: As Jan said, we included some information on Community Development
Districts (CDDs) and the responsibilities of public officials, as well as Florida Statute, Chapter
190. As you are members of other Boards we won't go through these specifically, but if you have any questions, Jan and I can assist you.
Election of Officers
Mr. Showe: Typically Boards will appoint a Chair and Vice Chair and then the rest of the Board Members serve as Assistant Secretaries. We ask that you elect George Flint and I Assistant Secretaries for the purpose of signing documents. At this time, is there a recommendation for a Chair?
Mr. Morgan: I nominate Mr. Morgan as Chairman, Mr. Bonin as Vice Chairman and the remaining Board members and Mr. Showe as Assistant Secretaries.
Consideration of Resolution 2020-01 Designating Officers
Mr. Showe: Resolution 2020-01 designates Mr. Morgan as Chairman, Mr. Bonin as Vice Chair, Mr. Showe as Secretary and Mr. Revell, Mr. Katnazari, Jr., Mr. Register and Mr. Showe as Assistant Secretaries. We need a motion to adopt Resolution 2020-01.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-01 designating the officers as stated above was adopted.
Resolution 2020-02 Appointing Treasurer & Assistant Treasurer
Mr. Showe: Most of our Districts don't have an Assistant Treasurer, so we ask that you appoint Ariel Lovera in our office as Treasurer to handle the bank accounts and process all checks.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-02 Appointing Ariel Lovera as Treasurer was adopted.
Mr. Boninjoined the meeting.

Oath of Office

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December 24, 2019	Shingle Creek at Bronson CDD

Mr. Showe beinga Notary Public ofthe State ofFlorida and duly authorized, administered the Oath ofOffice to Mr. Bonin.
THIRD ORDER OF BUSNESS	Retention of District Staff
Consideration of Contract for District Management Services
Mr. Showe: We provided a contract for District management services from Governmental Management Services (GMS). It is in line with all ofthe other contracts you have seen from GMS, so we can take any questions or an approval.
Ms. Carpenter: It does match the other contracts. Mr. Showe: We need a motion to approve.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor retaining Government Management Services as the District Manager and approving the District Management Services contract was approved.
Consideration of Appointment of District Counsel
Mr. Showe: We provided a contract from Latham, Shuker, Edan & Beaudine, LLP. It matches other contracts in other Districts, so we need a motion to approve the contract.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor retaining Latham, Shuker, Edan & Beaudine, LLP. as District Counsel and approving their contract was approved.

Consideration of Resolution 2020-03 Designating a Registered Agent and Office
Mr. Showe: This designates District Counsel as Registered Agent for the District. In the event there were any legal requirements or court proceedings, they would be the first one to be notified. We need a motion to adopt Resolution 2020-03.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-03 Designating Jan Carpenter as Registered Agent and the offices ofLatham, Luna, Eden & Beaudine, LLP, 111
N. Magnolia Avenue, Suite 1 400, Orlando, Florida as the Registered Office was adopted.
Request Authorization to Issue RFQ for Engineering Services

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December 24, 2019	Shingle Creek at Bronson CDD

Mr. Showe: Under the Florida Statutes, we are required to issue a Request for Qualifications (RFQ) for District engineering services. We prepared that document so we can go out and officially hire a District Engineer. Jan, I don't know if you have anything to add.
Ms. Carpenter: That's correct. An Interim Engineer will be appointed to perform the bond validation work, but this is the official process you must go through.
Mr. Showe: We need a motion to authorize the issuance of the RFQ.

On MOTION by Mr. Register seconded by Mr. Morgan with all in favor authorization for Staff to advertise a Request for Qualifications for District engineering services was approved.
FOURTH ORDER OF BUSINESS	Designation of Meetings and Hearing Dates
Designation of Regular Monthly Meeting Date, Time and Location
Mr. Showe: The Board is required to approve an annual meeting notice. You typically meet the first Monday of every month. It looks like you have some time at 11:00 a.m., which would be prior to the other Shingle Creek meeting.
Mr. Morgan: 1 1:00 a.m. is fine.
Mr. Showe: So the meetings would be the first Monday of every month at 11:00 a.m. Due to notice requirements, we won't be able to get a notice into the newspaper until February 3rd. We need a motion to that effect.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor designating the first Monday of each month, at 11:00 a.m., at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, Florida as the regular meeting date, time and location was approved.
Designation of Landowner's Meeting Date, Time and Location
Mr. Showe: We must set some hearings. With notice requirements, we recommend March 2nd to conduct the official landowner's election for the District. We need a motion to designate.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor designating March 2, 2020 at 11:00 a.m., at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, Florida as the landowner's meeting date, time and location was approved.

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December 24, 2019	Shingle Creek at Bronson CDD

Designation of Date of Public Hearing to Adopt Rules of Procedure in accordance with Section 120.54, Florida Statutes
Consideration of Resolution 2020-04 Setting a Public Hearing to Consider the Proposed Rules of the District
Mr. Showe: We are looking at March 2nd for a lot of these public hearings, due to notice requirements and holidays. The first public hearing is to adopt the Rules of Procedure for the District. In coordination with that, we prepared Resolution 2020-04. Once again, we recommend March 2nd, which would give us plenty of time to get the notices into the newspaper and need a motion to that effect.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-04 Setting a Public Hearing for March 2, 2020 at 11:00 a.m., at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, Florida to consider the Proposed Rules of the District was adopted.
Designation of Dates of Public Hearing on the Budget for Fiscal Year 2020
Consideration of Resolution 2020-05 Setting the Public Hearing and Approving the Proposed Fiscal Year 2020 Budget
Mr. Showe: The budget is typical of a developer funded District and has all of the pass­ through costs. We would once again recommend setting March 2nd as your public hearing date for the budget and need a motion to that effect.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-05, Setting a Public Hearing for March 2, 2020 at 11:00 a.m., at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, Florida to approve the Proposed Fiscal Year 2020 Budget was adopted.
Approval of the Fiscal Year 2019-2020 Developer Funding Agreement
Mr. Showe: We need a motion to approve the Developer Funding Agreement.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor the Fiscal Year 2019-2020 Developer Funding Agreement was approved.

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December 24, 20I 9	Shingle Creek at Bronson CDD

Designation of Date of Public Hearing Expressing the District's Intent to Utilize the Uniform Method of Levying, Collecting and Enforcing Non Ad­ Valorem Assessments in accordance with Section 197.3632, Florida Statutes
Mr. Showe: Next is the designation of a public hearing date for expressing the District's intent to use the uniform collection method. We recommend March 2nd for the public hearing.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor designating the public hearing to express the District's intent to utilize the uniform method of levying, collecting and enforcing non ad-valorem assessments in accordance with Section 197.3632, Florida Statutes for March 2, 2020 at 11:00 a.m., at the Oasis Club at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, Florida was approved.

FIFTH ORDER OF BUSINESS	Other Organizational Matters
Selection of District Depository
Mr. Showe: I think we have been putting all of your funds in a SunTrust account, so it's probably easier, administratively to continue doing that. So if there is no opposition, we recommend a motion to select SunTrust as District depository.
Ms. Carpenter: They meet all of the statutory requirements. Mr. Showe: Correct.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor selecting SunTrust as the District's Depository was approved.

Authorization of Bank Account Signatories
Mr. Showe: We typically have the Secretary and Treasurer as signatories, which would be Ariel Lovera and George Flint. If there is no opposition, we need a motion to approve.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor authorizing the Secretary, George Flint and the Treasurer, Aerial Lovera as bank account signatories was approved.

Consideration of Resolution 2020-06 Relating to Defense of Board Members
Mr. Showe: Jan, do you want to report on that?
Ms. Carpenter: Yes. The Board Members, within their scope of their duties, could get named to a lawsuit. This resolution authorizes the District to help defend that lawsuit.

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December 24, 2019	Shingle Creek at Bronson COD

Mr. Showe: It ratifies and makes it formal in the District records.

On MOTION by On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-06 Relating to the Defense of Board Members was adopted.

Consideration of Resolution 2020-07 Approving District Counsel to Record the "Notice of Establishment" in the Property Records of Osceola County in accordance with Chapter 190.0485, Florida Statutes
Mr. Showe: We need a motion to adopt Resolution 2020-07.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-07 Approving District Counsel to Record the "Notice of Establishment" in the Property Records of Osceola County in Accordance with Chapter 190.0485, Florida Statutes was adopted.

Consideration of Resolution 2020-08 Adopting Investment Guidelines
Mr. Showe: This provides some guidelines and gives us some basis for how we want to invest funds for the District. I think these are typical with what you have seen in all of the districts we established. So we recommend a motion to adopt Resolution 2020-08.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-08 Adopting the Investment Guidelines was adopted.

Consideration of Resolution 2020-09 Authorizing Execution of Public Depositor Report
Mr. Showe: Along with authorizing the execution of the Public Depositor Report, Resolution 2020-09 directs the Treasurer of the District and the District Manager to complete any necessary items that are required for financial reporting. We need a motion to adopt Resolution 2020-09.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-09 Authorizing Execution of the Public Depositor Report was adopted.
Consideration of Resolution 2020-10 Designating a Policy for Public Comment

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December 24, 2019	Shingle Creek at Bronson CDD

Mr. Showe: These are standard. We are setting these up in a lot of our Districts.
Ms. Carpenter: It incorporates the statutory part of the public notice. It is nice to have it in place. We need a motion to adopt Resolution 2020-10.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-10 Designating a Policy for Public Comment was adopted.
Consideration of Resolution 2020-11 Adopting a Travel and Reimbursement Policy
Mr. Showe: It may not be applicable now, but it is nice to have these in place down the road, should travel be required by the Board. We need a motion to adopt Resolution 2020-11.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-11 Adopting a Travel and Reimbursement Policy was adopted.
Consideration of Resolution 2020-12 Adopting a Records Retention Policy
Mr. Showe: This is in line with Florida Statutes and tells us what records we need to keep and the length oftime. Later, we will set the location to keep the records in the county, but at this time, we need a motion to adopt Resolution 2020-12.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-12 Adopting a Records Retention Policy was adopted.
Consideration of Resolution 2020-13 Approving an Interlocal Agreement with Osceola County
Mr. Showe: This resolution authorizes the Chair to ratify any actions related to an Interlocal Agreement between Osceola County and the District.
Ms. Carpenter: This is part ofthe petition process, which requires an Interlocal Agreement. Mr. Showe: We need a motion to adopt Resolution 2020-13.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-13 Approving an Interlocal Agreement with Osceola County was adopted.

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December 24, 2019	Shingle Creek at Bronson CDD

Consideration of Compensation of Board Members Mr. Showe: Is the Board waiving compensation at this time? Mr. Register: Yes.
Mr. Morgan: Yes. Mr. Revell: Yes. Mr. Bonin: Yes.
Mr. Showe: If you change your mind at any point, we can always change it. We just have to give you some additional paperwork to fill out.
Selection of District Records Office Within Osceola County
Mr. Showe: We typically kept the records onsite here. Is that amenable to the Board? Mr. Register: Yes.
Mr. Morgan: Yes.
Mr. Showe: Then we need a motion to approve the District records office.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor selecting the Oasis Club at ChampionsGate, 1 520 Oasis Club Blvd., ChampionsGate, Florida, as the District Records Office within Osceola County was approved.
Consideration of Website Services Agreement
Mr. Showe: Next is an agreement from VGlobalTech to set up the website for the District. The proposal is $2,575 to set up your website so it is in ADA compliance. This is the company we have been using to set up our websites. GMS can maintain it going forward, as we have the software to put documents on there. It just takes them some time to build it. So we need a motion to approve the VGlobalTech agreement.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor the Website Services Agreement with VGlobalTech in the amount of $2,575 was approved.
Authorization to Prepare Public Facilities Report in Accordance with Chapter
189.08 Florida Statutes to Coincide with Special District Filing Date of August 1st for Osceola County

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December 24, 2019	Shingle Creek at Bronson CDD

Mr. Showe:	This is direction for the District Manager to prepare the Public Facilities
Report.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor authorization for the District Manager to prepare the Public Facilities Report in accordance with Chapter 189.08 of the Florida Statutes to coincide with the Special District filing date of August 1st for Osceola County was approved.
SIXTH ORDER OF BUSINESS	Capital Improvements
Mr. Showe: We obtained some proposals to set up your financing team.
Appointment of Financing Team
Bond Counsel
Mr. Showe: We provided you with an agreement from Greenberg Traurig to serve as Bond Counsel. We need a motion to approve the agreement.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor appointing Greenberg Traurig as Bond Counsel was approved.
Interim Engineer
Mr. Showe: We provided you a proposal from Hamilton Surveying & Engineering to serve as Interim District Engineer.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor appointing Hamilton Surveying & Engineering as the Interim Engineer was approved.
Underwriter
Mr. Showe: Next is a proposal from FMSBonds to act as bond agent.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor appointing FMS Bonds as the Underwriter was approved.
Assessment Administrator
Mr. Showe: Assessment services are part of your management agreement with GMS. We don't have a separate agreement.

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December 24, 2019	Shingle Creek at Bronson CDD

Trustee
Mr. Showe: We provided you an agreement from U.S. Bank to serve as Trustee for the District.
Mr. Register: Is this the firm that we currently use? Mr. Showe: Yes.

On MOTION by Mr. Register seconded by Mr. Morgan with all in favor appointing U.S. Bank as Trustee was approved.
Approval of Financing Team Funding Agreement
Mr. Showe: We have an agreement between Shingle Creek at Bronson CDD and Lennar Homes to fund in advance of the bond as needed. We need a motion to approve the agreement.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor the Financing Team Funding Agreement between the Shingle Creek at Bronson CDD and Lennar Homes was approved.
SEVENTH ORDER OF BUSINESS	Financing Matters
A.		Consideration of Resolution 2020-15 Authorizing the Issuance of Bonds and Authorizing the Commencement of Validation Proceedings
Mr. Showe: So we can work on financing matters, we provided Resolution 2020-15, authorizing the issuance of bonds and the commencement of validation proceedings. This is the first step in obtaining funding. Jan, did you want to talk about the process?
Ms. Carpenter: Sure. The validation of the bonds is required by statute. We have done this in other Districts. We do this when Greenberg is Bond Counsel. The Engineer submitted a very rough draft. We will get started on that and file it in Osceola County, which is one of the quicker counties to get it done in. Are there any comments?
Mr. Showe: I have none.
Ms. Carpenter: We will file it after the first of the year, as the State Attorney handling it is on maternity leave.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor, Resolution 2020-1 5 Authorizing the Issuance of Bonds and Authorizing the Commencement of Validation Proceedings was adopted.

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December 24, 2019	Shingle Creek at Bronson CDD

EIGHTH ORDER OF BUSINESS	Business Items
A.	Consideration of Resolution 2020-14 Approving the Execution of the Cove at Storey Lake III Plat
Mr. Showe: We need a motion to adopt Resolution 2020-14.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Resolution 2020-1 4 Approving the Execution of the Cove at Storey Lake III Plat was adopted.
NINTH ORDER OF BUSINESS	Other Business
Staff Reports
Attorney
There not being any, the next item followed.

Manager
There not being any, the next item followed.

Supervisors Requests
There not being any, the next item followed.

Approval of Funding Request No. 1
Mr. Showe: This funding request is to get the insurance, advertisements and the website as well as some funds to open up the operating accounts. We need a motion to approve the funding request.

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor Funding Request No. 1 was approved.
Mr. Showe: Are there any other items for the Board to discuss? Hearing none, we need a motion to adjourn.
NINTH ORDER OF BUSINESS	Adjournment

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December 24, 2019	Shingle Creek at Bronson CDD

On MOTION by Mr. Morgan seconded by Mr. Register with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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SECTION IV

Exhibits A - E will be provided separately

.	·	SECTION V

SECTION A

SECTION	1

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201 9701 4er 
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An act relating to government accountability; amending
s.	11 . 4 0,  F. S . ;   specifying  that the  Governor,	the
Commiss ioner of Education, or the designee of the
Governor or of the commi ssioner, may notify the
Legi slat ive Auditing Committee of an entity' s failure 
to comply with certain auditing and financial 
reporting   requirements ;     amending  s .	11 . 45, F. S . ; 
revising definitions and defining the terms " abuse , n
"fraud, n and "wasten ; excluding water management
districts from certain audit requirements; removing a
cross-reference ; authorizing the Auditor Gene ral to conduct audits of tourist development councils and

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14	county tourism promotion agencies; revising reporting requirements applicable to the Auditor General; 
amending s.	11 . 4 7, F. S. ; specifying that any person
who wi llfully fails or refuses to provide access to an
employee , officer,  or agent  of  an  entity  under  audit is subj ect to a penalty; amending s . 28 . 3 5, F. S . ; 
revising reporting requirements applicable to the
Florida Clerks of Court Operations Corporation;
amending s .	43 . 1 6, F.S. ; revising the responsibilities of the Justice Administrative Commi ssion, each state attorney, each public defender, the criminal conflict and civil regional counsel, the capital collateral
regional counsel , and the Guardian Ad Litem Program, 
to include the establishment and maintenance of 

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certain   internal   controls;   amending  ss .	12 9. 0 3, 129 . 0 6, and 166 . 241, F. S . ; requiring counties and
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municipalities to maintain certain budget do cuments on the  entities '  websites  for  a   specified  period; amending s. 215 . 86, F. S . ; revis ing the purposes for which management sys tems and internal controls must be es tablished and maintained by  each state  agency  and the judicial branch ; amending s. 215 . 97 , F. S . ; 
revising certain audit  threshold requirements; 
37		amending s . 215 . 985,  F. S . ; revising  the  requirements for a monthly financial statement provided by a water management district ; amending s. 218 . 3 1, F.S. :

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40		revising the definition of the term " financial audit" ; amending s . 21 8 . 3 2,	F. S . ; authorizing the Departme nt
of Financial Services to reque st additional
information from a local governmental entity in preparation of an annual report; requiring a local

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45	governmental entity to respond to such reque sts within a  speci fied  time frame ;   requiring  the  department   to notify the Legislative Auditing Commi ttee of noncompliance ; amending s. 218 .3 3, F. S. ; requiring

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49	local   governmental   entities   to   establish   and  ma intain internal controls to achieve specified purposes ;
amending s.	218 . 391, F. S . ; revis ing membership, and
restrictions thereof,	for an auditor selection

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commi ttee ; prescribing requirements and procedures for selecting an  auditor  if  certain  conditions  exist; amending s.	373 . 536, F. S . ; deleting obsolete language ;
requiring water management districts to ma intain
certain budget documents on  the  districts'  webs ites for speci fied periods ; amending s. 1001 . 4 2, F. S . ; 
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cs

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authorizing additional internal audits as directed by
the  district  school board;   amending  s.	1002 . 3 3, F. S . ; 
revising the responsibilities of the governing board
of a charter school to include the establis hment and

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maintenance   of  internal   control s; amending  s.	100 2 . 3 7, 
F.S. ;   requiring  completion  of  an  annual   financial audit of the Florida Virtual School ; speci fying audit
requirements; requiring an audit report to be 
submitted to the board of trustees of the Florida
Virtual   School   and  the  Auditor  Gene ral ;   deleting 
obsolete provisions ;  amending  s.  101 0 . 0 1,	F. S . ; 
requiring each school district, Florida College System

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institution, and state university to establish and maintain  certain  internal  controls;   creating   ss . 1012 . 8551 and 1012 . 9 15, F. S . ;  specifying applicable standards as to employee background screening and
investigations of Florida Col lege System and State
University System personnel, respectively; amending s. 

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218 . 503, F. S. ; conforming provisions and cross- references to change s made by the act ; providing a
de claration of important state interest ; providing an
effective date . 81 

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82	Be It Enacted by the Legi slature of the State of Florida :

Section 1.  Subsection	(2) of section 11 . 4 0, Florida
Statutes, is amended to read :
11 .4 0 Legislative Audit ing Committee .- 

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(2)	Following notification by the Auditor General , the

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2019 7014 er 
Department of Financial Service s, er the Division  of  Bond Finance of the State Board of Administration, the Governor or hi s   o r  her  de signee ,   o r  the  Commiss ioner  o f  Education   o r  his   or  he r de signee of the failure of a local governmental entity, 
district school board, charter school , or charter technical
career center  to comply  with  the  applicable  provisions  within   s. 11 . 4 5 (5) - (7) ,	s. 218 . 3 2 (1) ,	s. 218 . 3 8, or s. 218 . 503 (3) , the
Legislative  Auditing  Commi ttee  may   schedule  a  hearing  to determine if the entity should be subj ect to further state
action . If the committee determines that the entity should be subj ect   to   further  state   action,   the   commi ttee   shall :
In the case of a local governmental entity or district school board, direct the Department of Revenue  and  the Department of Financial Services to withhold any funds  not pledged for bond debt service satis faction which are payable to such entity until the  entity  complies  with the  law .  The committee shall speci fy the date that such action  must  shall begin, and the directive must be received by the Department of Revenue and the Department of Financial Services 30 days be fore the date of the distribution mandated by law . The Department of Revenue   and  the   Department   of  Financial   Services  may   implement the provioioRo of this paragraph .
In the case of a special district created by :
1 . A special act, noti fy  the  President of  the Senate ,  the Spe aker of the House of Representatives, the standing commi ttees of the Senate and the House of Representatives charged with special district overs ight as de termined by  the  presiding officers of each respective  chamber,  the  legislators  who represent a portion of the geographical j urisdiction of the
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special district , and the Department of Economi c Opportunity 
that   the   special   district  has   failed  to  comply  with  the   law .
Upon receipt of notification, the Department of Economic 
Opportunity  shall proceed  pursuant  to   s.   189 . 062 or  s.	189 . 0 67 .
If the special district remains in noncompliance a fter the
proces s set forth in s. 189 . 0 651 , or if a publ ic hearing is not
held,   the  Legislative  Auditing  Committee  may  request  the
department to proceed pursuant to s. 189 . 067 (3) .
2 . A local ordinance , notify the chair or equivalent of the
local   general-purpose   government   pursuant to  s.	18 9 . 06 52 and the
Department of Economi c Opportunity that the special district has
failed to comply with the law . Upon receipt of notification , the
department   shall  proceed  pursuant  to   s.   189 . 062   or   s.   189 . 0 67 .
If the special district remains in noncompliance after the
proces s set forth in s . 189 . 0652 , or if a public hearing is not
held,   the  Legi slative  Auditing  Committee  may  reque st   the
department to proceed pursuant to s. 18 9. 067 (3) .
3. Any manner other than a special act or local ordinance ,
noti fy the Department of Economi c Opportunity that the special
district has failed to comply with the law . Upon receipt of 
notification , the department shall proceed pursuant to  s. 138		189 . 062 or s. 189 . 067 (3) .
(c) In the case of a charter school or charter techn ical 
career center, noti fy the appropriate sponsoring entity, which
may terminate the charter pursuant to ss . 1002 . 3 3 and 1002 . 3 4 . 
Se ction 2 .   Subsection	(1) ,  paragraph  (j )   of  subs ection  (2) ,
paragraph   (u)	of   subsection	(3 ) ,   and  paragraph   (i)   of   subsection
(7)	of  section   11 . 45,   Florida   Statutes,   are   amended,   and
paragraph  (x)	is  added  to  subsection	(3)	of that section, to 

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11 . 4 5 Definitions ; duties; authorities ; reports; rules .­ 
DEFINITIONS . -As  used  in  ss .   11 . 40-11 . 5 1,   the   term :
(a )	"Abuse " means behavio r that i s de ficient o r improper

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when   compared  with  behavior  that   a  prudent  person  woul d  consider a  reasonable  and  necessary  operational  practice  given   the   facts  and circums tances . The term includes the misus e o f authorit y or 
position   for  personal   gain .
fil-fet- "Audit" me ans a financial audit, operational audit, 
or performance audit .
J£l_-te-l- "County agency" means a board of county commissioners or other legislative and governing body of a county, however styled, including that of a consolidated or metropolitan government , a clerk of the circuit court , a
separate or ex officio clerk of the county court , a  sheriff,  a property  appraiser,  a  tax  collector,  a  supervisor  of  elections , or any other officer in whom any portion of the fiscal duties of a  body  o r  officer  expressl y  stated  in   thi s  paragraph  are   4:-fte above  are  under  law  separately  placed  by  law . 
J.s!2_-te+- "Financial audit" means an examination of financial statements in order to express an opinion on the fairne ss with which they are presented in con formity with generally accepted accounting principles and an examination to determine whether ope rations are properly conducted in accordance with legal and regulatory requi rements . Financial audits must be conducted in accordance with auditing standards generally accepted in the United States and government auditing  standards  ao  adopted by the Board of Accountancy . When applicable , the scope of financial   audits  mu st  shall  encompass   the   additional   activities 
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nece ssary to es tablish compliance with the Single Audit Act Amendments of 1996,	31 U.S.C. ss . 7501- 7507, and other applicable federal law .
(e )	"Fraud" means obtaining something o f value through will fu l  misrepresentation ,	including,   but   not   l imited  to, 
intentional  mis statements   or   intentional   omiss ions   o f  amount s   or  disclosures   in   financial   statements   to  de ceive  user s  of   financial statements , theft o f a n entity' s assets , bribery , or the   us e   o f   one ' s  position  fo r  pe rsonal   enrichment   through   the del iberate  misuse  o r  misapplication   o f   an  organization' s resources .
(f) -fet- "Governmental entity" means a state agency, a county agency, or any other entity, however styled, that independently exercises any type of state or local governmental function .
i.91_-fe+ "Local gove rnmental entity" means a county agency, muni cipality, touris t developmen t council, county tourism promotion agency, or special district as defined in s. 189 . 01 2� The   term ,   but  does   not   include  any  hous ing  authority  established under chapter 421 .
(h) ffl- "Management letter" means a statement of the auditor ' s comments and recommendations .
fil-f,gt- "Operational audit" means  an audit  whose  purpose  is to evaluate management ' s performance in establishing and maintaining  internal  controls,	including controls designed to prevent and detect fraud , waste , and abuse, and in administering assigned  respons ibilities   in   accordance  with  applicable   laws , administrative rules, contracts, grant agreements, and other guidelines . Operational audits must be conducted  in  accordance with government auditing standards . Such audits examine internal
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controls   that   are  des igned  and  placed  in  operation   to  promote  and encourage the achievement of management ' s control obj ectives in the categories of compliance , economic and efficient
operations ,	reliability  of   financial   records   and  reports,   and safeguarding of as sets , and identi fy weaknesses in those 
internal controls .
ill-+» "Performance audit" means an examination of a
program,   activity,	or function of a governmental entity, conducted in accordance with applicable government auditing standards or auditing and evaluation standards of other appropriate authoritative bodies . The term includes an examination of issues related to :
. Econ omy ,   efficiency,	or effectiveness of the program .
. Structure or de sign of the program to accomplish its goals   and  objectives .
Adequacy of the program to meet  the  needs  identified by the Legislature or governing body .
.  Alternative  me thods  of  providing  program  services or products .
Goals,	obj ectives,	and performance measures used by the agency to monitor and report program accompl is hments . 
The accuracy or adequacy of public documents ,  reports,  or reque sts prepared under the program by state agencies .
Compliance of the program with appropriate policies, rules ,   or  laws .
. Any other issues related to governmental entities as directed  by  the  Legislative  Auditing  Committee .
J!..L#t- " Political subdivision" means a separate agency or unit   of   local   gove rnment   created  or  established  by  law  and
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includes, but is not l imited to,  the following and  the  officers thereof : authority, board, branch , bureau , city, commi ss ion , consolidated government , county, department, district ,
institution,   metropolitan  government ,   municipality,   office ,
officer, publ ic corporation, town, or village .
fil-+1+ "State agency" means a separate agency or unit of 
state  government   created  or  established  by  law  and  includes ,   but is not limited to,  the  following  and  the  officers  thereof : authority, board, branch , bureau , commi ssion , department ,
division, institution ,  office ,  officer,   or  public  corporation, as the case may be , except any such agency or unit within the legislative branch of state government other than the Florida Public Service Commission .
(m )	"Waste " means the act o f usin g o r expending resources unreasonably,   carelessly,   extravagantly ,   o r   for  no  useful purpose.
DUT IES . -The  Auditor  General   shall :
(j ) Conduct audits of local governmental entities when determined to be necessary by the Auditor General, when directed by  the  Legislative  Auditing Committee ,	or when  otherwise required by law . No later  than  18  months  after  the  release  of the audit report , the Auditor General shall perform such appropriate   followup  procedures   as   he   or   she   deems  neces sary  to determine the audited entity' s progress  in  address ing  the findings and recommendations contained  within  the  Auditor General ' s previous report . The Auditor General shall notify each member of the audited entity' s gove rning body and the
Legi slative Auditing Committee of the results of his or her determination . For purpose s o f thi s paragraph , local
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governmental   entitie s   do  not   include  water  management   districts .

The Auditor General shall perform his or her duties independently  but  under  the  general  policies   established  by  the Legislative Auditing Commi ttee . This subs ection does not l imit the Auditor Gene ral' s discretionary authority to conduct other audits or engagements of governmental entities as authorized in subsection (3) .
AUTHORITY  FOR  AUDITS  AND  OTHER  ENGAGEMENTS . -The  Auditor General may, pursuant to his or her own  authority, or  at  the direction  of the  Legi slative  Auditing  Committee ,  conduct  audits or other engagements as determined appropriate by the Auditor General of :
(u)	The Florida Virtual School pursuant to s. 1002 . 37. (x )   Touris t   deve l opment   council s   and  county  tourism
promotion agencies .
AUDI TOR GENERAL REPORTING REQU IREMENTS .- 
(i) The Auditor General  shall annually transmit by July 15, to the Pres ident of the Senate , the  Speaker  of  the  House  of Repres entatives , and the Department of Financial  Services,  a list of  all  school  districts,  charter schools ,	charter technical career centers,  Florida College  System institutions ,	state universities ,   and  local   gove rnmental   entities  11ater  management diotrieto that have failed to comply with the transparency requirements   as   identified  in  the   audit   reports   reviewed pursuant to paragraph (b)	and those conducted pursuant to
s ubsection (2) .
Sect ion  3. Subs ection	(3)	of section 11 .4 7, Florida Statutes ,	is amended to read :
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11 . 4 7 Penalties ; failure to make a proper audit or 
examination ; making a false report ; failure to produce documents or informat ion .- 
(3) Any person who willfully fails or refuses  to provide acces s to an employee , officer,  o r agent  o f an  entity subject  to an audit or to furnish or produce  any  book,  record,  paper, document , data, or sufficient information neces sary to a proper audit or examination which the Auditor General or the Office of Program Pol icy Analysis and Government Accountability is by law authorized to perform commits shall be  guilty of a  mis demeanor of the first degree, punishable as  provided in s . 775 . 082  or  s . 775 . 0 83 .
Section  4 .  Paragraph  (d)	of subsection  (2)	of  section 28 . 3 5, Florida Statutes, is amended to read :
28 . 3 5 Florida Clerks of Court Operations Corpo ration .­ 
(2)	The duties of the corporation shall include the following :
(d)   Developing  and  certifying  a  uniform  sys tem  of  workload measures and applicable wor kload standards for court-related functions as developed by the corporation and clerk workload performance   in  meeting  the  workload  performance   standards .   These workload measure s and workload performance standards shall be designed to facilitate an obj ective determination of the performance of each clerk in accordance with minimum standards for   fiscal  management ,   operational   efficiency,   and  effective collection  of   fines ,   fees ,	service  charge s,   and  court   costs .   The corporation shall deve lop the workload measures and workload performance standards in consultation with the Legislature . When the corporation finds a clerk has not met the workload
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performance standards , the corporation shall identify the nature of each deficiency and any corrective action recommended and taken by the affected clerk of the court . For quarterly periods ending on  the  last day of March ,  June , September ,	and December of each year, the  corporation  shall  notify  the  Legislature  of any clerk not meeting workload performance standards and provide a copy of any corrective action plans . Such notifications must 
b e submitted no later than 4 5 days after the end o f the
preceding  quarterly  period .   As   used  in  this   subsection,   the term :
"Workload measure s" means the measurement of the activities and frequency of the work required for the clerk to adequately  perform  the   court-related  duties   of  the  office  as de fined by the membership of the Florida Clerks of Court Operations Corporation .
. "Workl oad performance standards " means the standards developed  to  measure   the   timeliness   and  effectiveness of the
activities that are accomplis hed by the  clerk in  the  performance of the court-re lated duties of the office as de fined by the membership of the Florida Clerks of Court Operations 
Corporation .
Section   5.   Present   subsections	(6)   and   (7)   of   section
43 . 1 6,   Florida  Statutes,   are renumbered as  subsections	(7) and
, respectively, and a new subsection (6 ) is added to that section, to read :
43 . 1 6 Justice Administrative Commi ss ion; membership , powers and duties .- 
(6 )	The   commission ,	each   state  attorney,   each  public  defender , the criminal conflict and civil regional counsel , the
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capital   collateral   regional   counsel,   an d  the  Guardian  A d  Litem Program shal l establish and maintain internal control s de s igned to :
(a ) Prevent and detect f+aud, waste , and abus e as de fined in   s .   11 . 4 5 ( 1 )  .
(b )	Promote   and  encourage   compliance  with  applicable   laws , rules, contracts , grant agreements , and best practices .
(c )   Support  economical   and  efficient   operations .
(d ) Ensure reliability o f  financial  records  and reports . (e ) Safeguard assets.
Section 6. Paragraph (c) of subsection   (3)  of  section 129 . 03,	Florida   Statutes,	is amended to read :
12 9. 0 3 Preparation and adoption of budget .- 
(3) The county budget  officer,  after  tentatively ascertaining the proposed fiscal pol icies of the board  for  the next fiscal year, shall prepare and present to the board  a tentative budget for the next fiscal year for each of the funds provided  in  this  chapter ,	including  all  estimated  receipts, taxe s to be levied, and balances expe cted to be brought forward and  all   estimated  expenditures,	reserves,   and  balances   to  be carried over at the end of the year .
(c)   The  board  shall   hold  public  hearings   to   adopt   tentative and final budgets pursuant to s. 200 . 0 65 . The hearings shall be primarily for  the  purpose  of  hearing  requests  and  complaints from the publ ic  regarding the  budgets  and  the  proposed  tax levies and for explaining the budget and any proposed or adopted amendments . The tentative budget must be posted on the county' s official  website  at  least  2  days  before  the  public  hearing  to cons ider such budget and mus t remain on the website fo r at least 
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4 5 days . The final budget must be pos ted on the webs ite within 
30   days   after   adoption  and  mus t   remai n  on  the  website   fo r  at  leas t 2 years . The tentative budgets , adopted tentative budgets , and final budgets shall be filed in the office  of  the  county auditor as a public record . Sufficient re ference in words and figures   to   identify  the  particular  transactions  must  shall  be made in the minutes of the board to record its actions with reference to the budgets .
Section   7.   Paragraph   (f )   of   subsection	(2)   of   section 129 . 0 6, Florida Statutes , is amended to read :
129 . 0 6 Execut ion and amendment of budget .- 
(2)	The  board  at   any  t ime  within  a   fiscal   year  may  amend  a budget for that year, and may within the first 60 days of a
fiscal year amend the budget for the prior fiscal year , as follows :
(f )   Unless  otherwise  prohibited by  law,	if an amendment to a budget is  required  for a  purpose  not  speci fically  authori zed in paragraphs	(a) - ( e) , the amendment may be authorized by resolution or ordinance of the board of county commi ss ioners adopted   following  a  public  hearing .
.  The   public  hearing must   be   advertised  at   least   2 days, but not more than  5  days ,  before  the  date  of  the  hearing . The advertisement mu st appear in a newspaper of paid general
circulation and mu st identi fy the name of the taxing authority, the   date ,   place,   and  time   of  the  hearing,   and  the  purpose   of   the hearing . The advertisement  must  also  identify  each  budgetary fund to  be  amended, the  source  of  the  funds ,  the  use  of  the funds , and the total amount of each fund' s appropriations .
If the board amends the budge t pursuant to this

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paragraph , the adopted amendment must be posted on the county' s
official  webs ite  within  5   days   after  adoption   and  mus t   remai n   on
the website for at least 2 years .
Section  8 .  Subsections	(3) and (5) of section 166 .2 41, 
Florida    Statutes,	are amended to read :
166 . 241 Fiscal years ,  budgets,	and budget amendment s.- 
(3) The tentative budget must be posted on the
municipality' s official website at least 2 days before the
budget   hearing,   held  pursuant to  s.	200 . 06 5 or other law, to 
cons ider   such  budget  and  mus t   remain   on   the  website   for  at   least 
4 5 days . The final adopted budget must be posted on the
municipality' s official webs ite within 30 days after adoption 
and  mus t   remai n  on  the  website   for  at   least   2  years .   If  the
muni cipality doe s  not  ope rate an official webs ite,	the
muni cipality  must,   within  a  reas onable  period  of  time   as
established by the county or counties in which the municipa lity 
is located, transmit the tentative budget and final budget to 
the manager or administrator of such county or counties who
shall  post   the  budgets   on  the   county' s   webs ite .
(5)	If the  governing body  of  a municipality amends the
budget   pursuant to  paragraph	(4) (c) ,	the  adopted  amendment must 
be  posted  on  the   official  website   of   the  municipal ity  within   5
days   after   adoption  and  must   remain   on   the  website   for  at   least 
2 years . If the municipality doe s not operate an official

webs ite, the municipality must, within a reasonable period of time  as   established  by  the   county  or   counties   in  which  the municipality is located, transmit the adopted amendment to the manager or administrator of such county or counties who shall post the adopted amendment on the county' s website .
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Section  9.  Section  215 . 86,  Florida Statutes ,	is amended to 

21 5.8 6  Management   systems   and  controls . -Each   state   agency 

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and  the   j udicial  branch  as   de fined  in   s.   216 . 0 11   shall  establish and maintain management systems  and  internal  controls  designed to :
(1 )	Prevent and detect fraud, waste, and abus e as de fined
in   s .   11 .4 5 (1 )  .   �
ill Promote   and  encourage   compliance  with  applicable   laws,
rules , contracts , and grant agreements .7 
(3 )	Support   economical   and  eeoRomic,   efficient,  aRd effective operations�T
(4 )   Ensure  reliability  of   financial  records   and  reports�7
(5)	Sa feguard aRd oafeguardiRg of as sets . AccouRtiRg systems aRd procedures shall be desigRed to fulfill the requiremeRts of geRerally accepted accouRtiRg priReiples .
Section  10 . Paragraph  (a)	of subs ection (2) of section 215 . 9 7, Florida  Statutes,	is amended to read :
215 . 9 7   Florida   Single  Audit  Act .- 
(2)   As   used  in  this   section,   the   term: 
�Audit   threshold"  means   the   threshold  amount  used  to determine when a  state  single audit or  proj ect- specific  audit  of a nonstate entity shall be conducted in accordance with  this section . Each nonstate entity that e xpends a total amount  of state financial assistance equal to or in excess of  $75 0, 000  in any fiscal year of  such  nonstate  entity  shall  be  required  to have a state s ingle audit7 or a proj ect-specific audit7 for such fiscal  year   in   accordance  with  the   requirements   of   this   section . Every 2 years the Auditor GeReral, After consulting with the
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Execut ive Office of the Governor, the Department of Financial Services , and all state awarding agencies , the Auditor General shall periodically review the threshold amount for  requi ring audits under this section and may recommen d an y appropriate statutory  change   to   revis e  the  threshold  amount   i n  the   annual  report submitted to the Legislature pursuant to s . 11 . 4 5 (7 ) (h) adjust ouch threshold affiount  cofl□iotent  with  the purposes  of this section .
Section  11 .  Subsection	(11) of section 215 . 985, Florida Statutes, is amended to read :
215 . 985 Transparency in government spending .- 
(11) Each water management district shall provide a monthly financial statement i n the form and manner prescribed by the Department   of   Financial   Services  to  the  district ' s  tt-s-  governing board and make such monthly financial statement available for public access on its webs ite .
Section 12 .	Subsection	(17) of section 218 . 31, Florida Statutes , is amended to read :
218 . 3 1   De finitions . -As   used   in   this  part ,   except  where   the context clearly indicates a different meaning :
(17)	"Financ ial audit" means an examination of financial statements in or der to express an opinion on the fairness with which they are presented in con formity with generally accepted accounting principles and an examination to determine whether operations are properly conducted in accordance with legal and regulatory requirement s. Financial audits must be conducted in accordance with auditing standards generally accepted in the United States and government  auditing  standards  ao  adopted by the Board of Accountancy and ao prescribed by rules profflulgated
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by  tfie  Auditor  GeReral .   When  appl icable,   the   scope   of   financial audits must BRall encompass the additional activities neces sary to establish compliance with the Single Audit Act Amendments of 1 9 96,   31   U.S.C.   ss .   7501-7507,   and  other  applicable   federal   law .
Section 13 . Subsection (2) of section 218 . 3 2, Florida
Statutes , is amended to read :
218 . 32 Annual financial reports ; local governmental entities .- 
The department  shall  annually  by  Decembe r  1  file  a veri fied report with the Governor, the Legislature , the Auditor General , and the Spec ial District Accountability Program of the Department of Economic Opportunity showing the revenues, both locally derived and derived from intergovernmental transfers ,
and the expenditures of each local governmental entity, regional planning   council ,   local   government   finance   commi ss ion,   and municipal power corporation that is required to submit an annual financial report .	In preparing the verified report, the department  may  reques t   additional   information   from  the   local governmental   entity.   The   information   requested  mus t  be  provided to the departmen t within 4 5 days after the reque st . I f the local governmental   entity   doe s   not   comply  with  the   request ,   the department   shall   noti fy  the  Legislative  Auditing  Committee,
which  may take  action pursuant to s .	1 1 . 4 0 (2) . The report mu st include, but is not l imited to :
The total revenues and expenditures of each local governmental entity that is a component unit included in the annual financial report of the reporting entity .
The amount of outstanding long-term debt by each local governmental   entity .   For  purpos es   of   this  paragraph ,   the   term
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"long-term  debtn   means   any  agreement   or   series   of   agreements   to pay money, which , at inception , contemplate terms of payment exceeding 1 year in duration .
Section   14 .   Present   subsection   (3)   of  section   218 . 33, Florida   Statutes,	is  renumbered  as  subsect ion	(4) , and a new subsection  (3)	is added to that section , to read :
218 . 3 3 Local gove rnmental entities ; establishment of uniform fiscal years and accounting practices and procedures .­ 
(3 )   Each  local  governmental   entity  shall   establis h  and maintain internal controls de signed to:
(a ) Prevent and detect fraud, waste , and abus e a s de fined in   s .   11 . 4 5 (1 )  .
(b )   Promote   and  encourage   compliance  with  appli cable   laws , rules ,	contracts , grant agreements , and bes t practices .
(c )   Support   economical   and  efficient   operations . 
(d )   Ensure   reliability  o f   financial   records   and  reports . (e ) Safeguard assets .
Section  15 .  Subsections	( 2) ,	(3) ,   and ( 4)	of section
21 8 . 3 91, Florida Statutes,  are amended,  and   subsect i on	(9)	is added  to  that   section ,   to  read :
218 . 391  Auditor   selection  procedures .- 
(2)	The governing body of a eRarter county, municipal ity, special district , district school board, charter school , or charter technical career center shall establish  an auditor selecti on audit committee .
(a )   The  auditor  selection   committee   for   a  Eaeh  noneharter county  must  shall  establish  an  audit  eoffiffiittee  that ,	at  a minimum, shall consist of each of the county officers elected pursuant to the county charter or s . l ( d) , Art . VI II of the
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State Const itution7 or thei r respective de signees a deoi§Ree, and one member of the board of county commi ssione rs or its 
de signee .
(b )   The  auditor   selection  committee   for  a  municipality, special   district,   district   school  board,   charter   s chool ,	or charter technical career center mus t consist o f a t leas t three
members .   One  membe r  o f  the   auditor   selection  committee  must  be  a member  o f  the   gove rning  body  o f   an   entity  specified  in   this  paragraph ,   who  shal l   serve   a s   the   chair  o f   the   committee .
(c ) An employee , a chie f executive officer , o r a chief financial   officer   o f   the   county,   municipali ty,   specia l   district,  district   school  board,   charter   school,   or   charter   technical career center may not serve a s a member o f an auditor selection committee established under this subsection; however , an
employee , a chief executive officer, o r a chie f financial office r  o f   the   county,   municipality,	special   district,   district school  board,	charter   school,   o r  charter  technical   caree r  center
may se rve i n an advisory capacity.
ill The primary purpose of the auditor selection audit
committee  is  to  as sist  the  gove rning  body  in  selecting  an auditor  to  conduct  the   annual   financial   audit   required   in   s. 218 . 39; however, the audit committee may serve other  audit oversight purposes as determined by the entity' s governing body . The  public  may  Ofiall  not  be   excluded  from  the  proceedings   under this section .
The   auditor   selection  audit  committee   shall :
(a) Es tablish factors to use for the evaluation of audit se rvices   to  be  provided  by  a   ce rtified  public  accounting   firm duly licensed under chapter 473 and quali fied to conduct audits
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in accordance with government auditing standards as adopted by the Florida Board of Accountancy. Such factors sha ll 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 requi rements. 
Publicly  announce   requests   for  proposals .   Public announcements mu st include , at a minimum,  a  brief de scription of the audit and indicate how interested firms can apply for 
consideration .
Provide   interested  firms  with  a  reque st   for  proposal . The request for proposal shall include information on how proposals   are   to  be  evaluated  and   such   other   information  the committee   determines   is   necessary   for  the  firm  to  prepare   a propos al .
Evaluate  proposals  provided  by  qual ified  firms .	If compensation is one of the factors es tablished pursuant to paragraph (a) , it shall not be the  sole  or  predominant  factor used to evaluate propo sals . 
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  paragraph   (a)  .	If   fewer  than  three   firms   respond  to the request for proposal, the committee shall recommend such
firms   as   it  deems  to  be   the  most  highly  qualified .
The governing body shall inquire of qualified firms as to  the  basis   of   compensat ion ,   select   one   of  the   firms recommended by the auditor selection auait committee ,  and negotiate a contract , using one of the following methods :
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If compensat ion is not one of the factors es tablished pursuant   to  paragraph	(3)  (a)   and  not  used  to  evaluate   firms pursuant to paragraph (3) (e) , the governing body shall negotiate a  contract  with  the   firm  ranked  first .	If   the  gove rning  body  is unable  to  negotiate  a   satisfactory  contract  with  that   firm, negotiations  with  that   firm  shall  be   formally  terminated,   and  the governing body shall then undertake negotiations with the second-ranked   firm.   Fail ing  accord  with  the  second- ranked  firm, negotiations   shall   then  be   terminated  with  that   firm  and undertaken  with  the  third-ranked  firm .   Negotiations  with   the other   ranked  firms   shall   be  undertaken   in   the   s ame  manner .   The governing  body ,   in  negotiating  with   firms ,   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   compensation   is   one   of   the   factors   established pursuant to paragraph (3) (a) and used in the  evaluation  of proposal s  pursuant to paragraph	(3) (d) , the governing body shall select  the  highe st-ranked  qualified  firm  or  must  document   in   its public records the reason for not  selecting  the  highest- ranked qua lified firm .
The  governing  body  may  select  a   firm  recommended  by   the audit committee and negotiate a contract with one of the recommended  firms  using  an  appropriate  alternative  negotiation method  for  which   compensat ion   is   not   the   sole   or  predominant factor   used  to   select   the   firm. 
In  negotiations   with   firms   under   this   section,   the governing body may all ow a de signee to conduct negotiations on its behalf .
(9 )	I f   the  entity  fails   to   select   the   auditor  in  accordance

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639	with  the  requirements  o f subsections	(3 ) - ( 6 ) , the entity must 640	again perform the auditor selection proces s i n  accordance  with 641	this section t o select a n auditor t o conduct audit s for
642	subsequent   fiscal   years .
643		Section  16 . Paragraph  (e)	of subsection (4) , paragraph (d) 644	of   subsection	(5) ,   and  paragraph   (d)	of   subsection	(6)	of
645	section 373 . 5 36, Florida  Statutes,  are amended to  read : 64 6		373 . 53 6 Di strict budget and hearing thereon .- 
647	(4) BUDGET CONTROLS ; FINANC IAL INFORMATI ON.- 
648	(e) By September 1, 2012 , Each district shall provide a
649	monthly financ ial statement in the form and manner prescribed by 650	the Department of Financial Services to the district' s governing 651	board  and  make   such  monthly  financial   statement  available   for   652	public access on its webs ite .
653	(5) TENTATIVE BUDGET CONTENTS AND SUBMI SSI ON; REVIEW AND
654	APPROVAL .- 
655		(d) Each district shall, by Augu st 1  of each  year ,  submit 656	for review a tentative budget and a de scription of any
657	significant changes from the preliminary budge t submitted to the 658	Legislature pursuant to s. 373 . 5 35 to the Gove rnor, the
659	Pres ident of the Senate , the Speaker of the House of 
660	Representatives, the  chairs  of  all  legislative  committees  and 661	subcommittees having  substantive   or  fiscal  j urisdiction  over 662	water management districts, as  determined  by  the  President  of 663	the Senate or the Speaker of the  House  of  Representatives,  as 664	applicable, the secretary of the  department,  and  the  gove rning 665	body of each county in which  the  district  has  j urisdiction  or 666	derives any funds for the operations of the district . The
667	tentative budget must be posted on the district 's official 

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668	webs ite at least 2 days before budget hearings held pursuant to 669	 s.   200 . 065   or  other   law  and  mus t   remain  o n  the  website   for   at 670	leas t 45 days .
671	(6)	FINAL BUDGET; ANNUAL AUDIT; CAPITAL IMPROVEMENTS PLAN ;
672	WATER RESOURCE DEVELOPMENT WORK PROGRAM .- 
673			(d) The final adopted budget must be posted on the water 674	management district ' s official website within 30 days a fter 675	 adoption   and  mus t   remain  o n  the  website   fo r  a t  least   2  years . 676		Section   17 .   Paragraph	(1)	of   subsection	(12)	of   section
677	1001 . 4 2,	Florida Statutes , as amended by chapter  20 18-5,  Laws  of 678	Florida,	is amended to read :
67 9	1001 . 4 2   Powers   and  duties   of   district   school  board . -The 680 district school board, acting as a board, shall exerci se all 681      powers   and  perform  all  duties   listed  below :
682		(12)   FI NANCE . -Take   steps   to  assure   students   adequate 683	educational facilities through the financial procedure
684	authorized in chapters 10 10 and 1011 and as prescribed below : 685		(1)	In ternal   audi tor. -May  or,   in   the   case   of  a   school 686	district  receiving  annual  federal ,	state , and local funds in 687	exce ss of $500 million, shall employ an internal auditor . The
688 scope of the internal  auditor  shall  not  be  restricted  and  shall 689 include every functional and program area of the school system . 690	1 .   The   internal   auditor   shall  perform  ongoing  f inancial 
69 1   verification  of the  financial  records  of  the  school  district ,   a 69 2 comprehens ive risk assessment of all areas of the school sys tem 693 every 5 years , and other audits and reviews as the district
694 s chool board directs for determining :
695	a. The adequacy of internal controls de signed to prevent 696      and  detect   fraud,   waste,   and  abu se  a s   de fine d  in  s .   1 1 . 4 5 (1 )  .
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Compliance  with  applicable   laws ,   rules ,   contracts,   grant agreements, district school board-approved policies, and best practices. 
The efficiency of operations .
The   reliability  of   financial   records   and  reports .
The safeguarding of assets .
Financial solvency .
Proj ected revenues and expenditures .
The rate of change in the general fund balance .
The internal  auditor  shall prepare  audit  reports  of  his or her findings and  report  directly to the  district  school  board or its designee .
Any person responsible for furnishing or producing any book, record, paper, document, data, or sufficient information neces sary to conduct a proper audit or examination which the internal auditor is  by  law  authorized  to  perform  is  subj ect  to  the provisions of s . 11 . 4 7 (3) and (4) .
Sect ion  18 .   Paragraph   (j ) of  subsection	(9 ) of section 1002 . 3 3, Florida Statutes,	is amended to read :
1002 . 3 3 Charter schools .- 
(9)	CHARTER SCHOOL REQUIREMENTS .- 
(j ) The governing body of the charter school shall be responsible for :
1 .   Establishing  and  maintaining  internal   control s   des igned 
to :
a . Prevent  and de tect fraud,  waste,  and  abuse  a s  de fined in s .	11 . 4 5 (1 ) .
b . Promote and encourage compliance with applicable laws, rules , contracts, grant agreements , and bes t practices .
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c .   Support   economical   and  efficient   operations .

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d .   Ensure   reliabili ty  o f   financial   records   an d  reports . e . Safeguard assets .
�-±-:- Ensuring that the charter school has retained the services of a certified public accountant or auditor  for  the annual financ ial audit, pursuant to s. 1002 . 3 45 (2 ) , who shal l submit the report to the gove rning body .
l.:_-&. Reviewing and approving the audit report, including audit   findings   and  recommendations   for   the   financial   recovery plan .
. a.� Performing  the  duties  in  s.  1002 . 3 45, including monitoring a corrective act ion plan .
b. Monitoring a financial recovery plan in order to ensure compliance .
�4-:- Participating in governance training approved by the department which must include government in the sunshine, conflicts of interest, ethics , and financial respons ibility .
Section   19 .   Present   subsections	(6)	through	(10)   of  section 1002 . 3 7, Florida Statutes,	are   renumbered  as subse ctions	(7) through   (11) ,    respectively,  present  subsection	(6 )	is amended, and  a new subsection	(6)	is   added   to  that  section,	to read :
10 02 . 3 7 The Florida Virtual School .- 
(6 )   The   Florida  Virtual   School   shall   have   an  annual financial   audit   of   its   accounts   and  records   conducted  by  an independent auditor who i s a certified publi c accountant
licensed  under  chapter   47 3 .   The   independent   auditor   shall conduct  the  audit   in   accordance  with   rules   adopted  by  the Auditor  General  pursuant   to   s .   1 1 . 4 5   and,   upon   completion  of   the audit ,   shall  prepare   an   audit   report   in  accordance   with   such
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rule s . The audit report mus t include a written statement by the board   of   trustees   describing  corrective  action   to   be   taken   in  response to each o f th e independent auditor' s recommendations included  in  the   audit   report .   The   independent   audito r   shall 
submi t  the  audit   report   to  the  board  o f  trustees   an d  the  Auditor General   no  later  than   9  months   after  the  end  o f  the  preceding fisca l year .
J..21+6+-  The  board  of   trustees   shall   annually   s ubmit   to  the Governor, the Legislature , the Commi ss ioner of Education, and the State Board of Education the audit  report  prepared pursuant  to subsection (6 ) and a complete  and  detailed  report  setting forth :
The   operations   and  accomplishments   of  the   Florida Virtual School within the state and those occurring  outside  the state as Florida Virtual School Global .
The marketing and operational  plan  for  the  Florida Virtual  School   and   Florida  Virtual  School  Gl obal ,	including recommendations   regarding  methods   for   improving  the   delivery  of e ducat ion through the Internet and other distance learning technology .
The   assets   and  liabilities   of  the   Florida  Virtual School and Florida Virtual School Global at the end of  the fiscal year .
A copy of an afinual finaHcial audit of the accoufito afid records of the Florida Virtual School and Florida Virtual School Global, conducted by an iHdependeHt certified public accoufitafit afid performed in accordance with rules adopted by the Auditor General .
(d) -te+- Rec ommendat ions regarding the unit cost of providing

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services to students through the Florida Virtual School and Florida Virtual School Global . In order to most ef fectively develop  public  policy  regarding  any   future   funding  of  the Florida Virtual School , it is impe rative that the cost of the program is accurately identified . The identified cost of the program  must  be  based  on  reliable  data .
M+B- Recommendations regarding an accountability 
mechanism to assess  the effectiveness  of  the  services  provided by the Florida Virtual School and Florida Virtual School Global .
Section   20 .   Subsection	(5)	is   added  to   section   1010 . 0 1, Florida Statutes , to read :
1010 . 0 1   Uniform  records   and  accounts .- 
(5 )   Each  s chool   district ,   Florida  College   Sys tem
institution ,   and  state  university  shall   establish   and  maintain internal   controls   de signed  to :
(a )	Prevent and detect fraud, waste, and abus e a s de fined in   s .   1 1 . 4 5 ( 1)  .
(b )	Promote   and  encourage   compliance  with  applicable   laws , rules, contracts , grant agreements , and best practices .
(c )	Support  economica l   and  efficient   operations .
(d ) Ensure reliabilit y o f financial records  and reports . (e ) Safeguard assets .
Section   21 .   Section   1012 . 85 51,   Florida  Statutes,   is   created
to read :
101 2 . 855 1   Employee  background  screening  and  investigations for   Florida  College   System  pe rsonnel . -Section   11 0 . 112 7   applies  to  each   institution   in  the  Florida  College   System .   Each institution mus t de si gnate the position s subject to background screening  and  investigation  pursuant   to   that   section .
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Section  22 .   Section   1012 . 9 15,   Florida  Statutes,   is   created to read :
101 2 . 91 5  Employee  background  screening  and  investigations  for  Stat e  University  System  personne l . -Section   11 0 . 11 2 7   applies  to eac h institution i n the Stat e University System .  Each institution mus t designate the position s subjec t t o background screening and investigation pursuant to that section .
Section  23 .   Subsection   (3)	of  section   218 . 5 03,   Florida Statutes , is amended to read :
218 . 5 03 Dete rmination of financial emergency .- 
(3) Upon notification that one or more of the conditions in subsection	(1)	have occurred or will  occur  if action  is  not taken to assist the local governmental entity or district school board, the Governor or his or her de s ignee shall  contact the local governmental entity or the Commiss ioner of Education or his   or  her   de signee   shall   contact   the  district   school  board� appropriate, to determine what actions have been taken by the local governmental entity or the district school board to resolve   or  prevent   the   condition .   The   information  requested  mu st be provided within 45 days after the date of the reque st . If the local governmental entity or the district school board does not comply with the request, the Gove rnor or his or her de signee or the Commi ss ioner of Education or his or her des ignee  shall notify the fflCfflbero of the Legislative  Auditing  Committee ,  which Wfte-  may  take action pursuant to s .	11 . 4 0 (2 ) 11 . 40 . The Governor or the Commiss ione r of Education , as appropriate, shall
determine whether the local governmental entity or the district 
school board needs state assistance to resolve or prevent the condition .	If state assistance is needed , the local governmental 
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entity  or  district  school  board is   cons idered  to  be  in  a  state of financial emergency . The Governor or the Commi ssioner of Education, as appropriate,  has  the  authority  to  implement measures as set forth in ss . 218 . 50-218 . 5 04 to assist the local governmental entity or district school board in resolving  the financial emergency. Such measures may include , but are not
limited to :
Requiring approval of the local gove rnmental entity' s budget  by  the  Governor  or  approval   of  the   district  school board' s budget by the Commi ss ioner of Education .
Authorizing a state loan to  a  local  governmental  entity and providing for repayment of s ame .
Prohibiting a local governmental  entity  or  district school board from issuing bonds , notes,	certificates of indebtedness,   or  any  other   form  of   debt  until   such  time   as   it   is no longe r subj ect to this section .
Ma king such  inspections  and  reviews  of  records , informat ion ,  reports ,  and  assets  of  the   local  governmental entity or district school board as are  needed .  The  appropriate local officials shall cooperate in such inspections and reviews .
Consulting  with  officials  and  auditors   of   the   local gove rnmental entity or the district  s chool  board  and  the appropriate state  officials  regarding  any  steps  neces sary  to bring the books of account , accounting  systems ,  financial procedures , and reports into compliance with state requirements .
Providing technical assistance to the local governmental ent ity or the district s chool board .
l . Es tablishing a financial emergency board to oversee the activities of the local governmental entity or the district 
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s chool board .	If a financial emergency board  is  establi shed  for a local governmental entity, the Governor shall appoint board members and select a chair. If a financ ial eme rgency board is established for a district school board, the State Board of 
E ducation shall appoint board members and select a chair . The financial e mergency board shall adopt such rules as are
neces sary  for  conducting board business .   The  board may :
Make such reviews of records , reports , and assets of the local governmental entity or the  district  school  board  as  are needed .
Con sult with officials and auditors of the local governmental entity or the district s chool board and the appropriate state officials regarding any steps  nece ssary  to bring the books  of  account ,  accounting systems ,	financial procedures , and reports of the local governmental entity or the district school board into compliance with state requirements .
Review the operations , management, efficiency, productivity, and financing of functions and operations of the local governmental entity or the district school board .
Consult with other governmental entities for the consol idation of all admini strative direction and support services ,  including,  but not l imited to ,	services for asset 
sales , economic and commun ity development , building inspections , parks  and   recreation,	facilities management , engineering and construction,	insurance  coverage ,  risk  management ,  planning  and z oning,	informat ion systems , fleet management , and purchasing .
2.  The  recommendations  and  reports  made by  the financial 
eme rgency board must be submi tted to the Governor for local governmental  entities  or  to  the  Commi ss ioner of  Education and
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the State Board of Education for district school boards for appropriate action .
(h) Re quiring and approving a plan , to be prepared by officials of the local  governmental  entity  or  the  district school board in consultation with the appropriate s tate officials,   prescribing  actions   that  will   cause   the   local governmental entity or district school board to  no  longer  be subj ect to this section . The plan mu st include , but need not be limi ted  to :
.   Provision   for  payment   in   full   of   obligations   outlined  in subsection (1) , de signated as priority items , which are currently due or will come due .
.   Establishment   of  priority  budgeting  or   zero-based budgeting  in  order  to  eliminate   items   that   are  not   affordable .
The prohibition of a level of ope rations which can be sustained only with nonrecurring revenues .
.  Provisions  implementing the  consolidation ,	sourcing, or discontinuance  of  all  administrative direction and support services, including, but not limited to , services   for   asset sales,   economic  and  community  deve lopment ,   building  inspections, parks and recreation ,	facilities management , engineering and construction,	insurance coverage , risk management , planning and zoning,	informat ion systems ,	fleet management , and purchas ing .
Section 24 . The Legislature finds that a prope r and legitimate   state  purpose   i s   served  when   internal   controls   are 
established to preven t an d detect fraud, waste, an d abus e and to safeguard  an d  account   for  government   funds  an d  property.
Therefore , the Legislature determines and declares that this act fulfill s an important state interest .
Page  32  of  33 
CODING : Words otriclten are deletions; words underlined are additions .

ENROLLED
2019 Legislature	CS for SB 7014 

92 9

20 197014 er 
Se ction  25 .    This  act shall  take   effect July  1,	2019 .

Page  33  of  33 
CODING : Words otrickcfi  are deletions ; words underlined are additions .

SECTl-"ON ·C

SECTION 1

•	•	•	•	•	•	•	•	•	•	•

• • • • • • •

Shingle Creek at Bronson
Community Development District

Unaudited Financial Reporting December 31, 2019

•	•	•	•	•	•	•

TABLE OF CO NTE NTS

 	BALANCE SHEET

GENERAL FUND IN COME STATE ME NT

 	MONTH TO MONTH

 	DEVELOPER CONTRIB UTION SCHEDULE

SHINGLE CREEK AT BRONSON
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
December 31, 2019		
	
General
Fund	
ASSETS:
DUE FROM DEVELOPER	
$17,500	
TOTAL ASSETS	$17,500	
LIABILITIES:
ACCOUNTS PAYABLE	
$1,582	
FUND EQUITY:
FUND BALANCES: UNASSIGNED 	

$15,918	
TOTAL LIABILITIES & FUND EQUITY	$17,500	

SHINGLE CREEK AT BRONSON
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement of Revenues & Expenditures

$52

For The Period Ending December 31, 2019

REVENUES:

DEVELOPER CONTRIBUTIONS		ADOPTED BUDGET	PRORATED BUDGET THRU 12/31/19

$7,833	ACTUAL THRU 12/31/19

$17,500	
VARIANCE

$9,667	
TOTAL REVENUES		$70,494	$7,833	$17,500	$9,667	
EXPENDITURES:						
ADMINISTRATIVE:						
ENGINEERING		$9,000	$1,000	$0	$1,000	
ATTORNEY		$18,750	$2,083	$923	$1,160	
MANAGEMENT FEES		$26,250	$2,917	$659	$2,258	
INFORMATION TECHNOLOGY		$900	$100	$0	$100	
WEBSITE CREATION/ADA COMPLIANCE		$2,500	$278	$0	$278	
TELEPHONE		$225		$0		
POSTAGE		$750	$83	$0	$83	
INSURANCE		$5,000	$5,000	$0	$5,000	
PRINTING & BINDING		$750		$0	$83	
LEGAL ADVERTISING		$5,000	$556	$0	$556	
OTHER CURRENT CHARGES			$83	$0	$83	
OFFICE SUPPLIES		$469		$0	$S2	
DUES, LICENSE & SUBSCRITIONS		$150		$0	$150	
TOTAL EXPENDITURES		$70,494	$12,410	$1,582	$10,829	
EXCESS REVENUES (EXPENDITURES)		$0		$15,918		
FUND BALANCE - Beginning		$0		$0		
FUND BALANCE - Ending		$0		$15,918		

2

REVENUES·

SHINGLE CREEK AT BRONSON
Community Development District
 	.,,.,		Nov	Dec	Jan	Fe6	M1Hch	Aoril	Mal	June	Jul�	-Aul	seet	TotaT

DEVELOPER CONTRIBUTIONS	$0	$0	$17,500	so	$0	$0	$0	$0	$0	$0	$0	$0	$17,500
TOTAL REVENUES	I	so	so	 	S. 17,SO        O		$0	so	�	so	so	so	so	so	so	517,SOOI
EXPENDfflJRES:
ADMINISTRATIVE:

ENGINEERING	$0	$0	$0	so	$0	$0	$0	$0	so

$0	$0

ATTORNEY	$0	$0	$923	so	$0	so	$0	$0	so	$0	$0	$0	$923

$659

MANAGEMENT FEES	so	so	$0	so	$0	$0	so	so	$0	$0

INFORMATION TECHNOLOGY

$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$0

WEBSITE CREATION/ADA COMPLIANCE	so	$0	$0	$0	$0	$0	$0	$0	$0	so	$0	$0
TELEPHONE	so	$0	so	$0	so	$0	so	so	so	$0	$0	$0

POSTAGE

$0	$0	$0	$0	$0	$0	so	$0	so	$0	$0	$0

INSURANCE

$0	so

so	so	so	so	so	so

PRINTING & BINDING

$0	$0	so	so	$0	$0	$0	so	so	$0

LEGALADVERTISING

$0	$0

$0	$0	$0	so

$0	$0	$0

OTHER OJRRENTCHARGES	$0	$0	$0

so	so	so	$0	so	so	so	$0	$0

OFFICE SUPPLIES	$0	$0	$0	$0	so	$0	$0	$0	so	$0	so	$0	so
DUES, LICENSES & SUBSCRIPTIONS	$0	$0	so	$0	so	$0	$0	$0	so	$0	$0	$0	$0

so	$0	$1,582	 	$0	so		so	$0	$0	$0	$0	so	$0	$1,5821	
so	$0	SlS,918	$0	$0	$0	$0	$0	$0	$0	$0	$0		

TOTAL EKPENDll\JRES	I
EXCESS REVENUES (EXPENDm.JRES)	I

3

SHINGLE CREEK AT BRONSON
Community Development District Developer Contributions/Due from Developer

Funding Request
#	Prepared Date	Payment Received
Date	Check Amount	Total Funding
Request	General Fund
Portion (20)	Due from
Capital	Over and (short)
Balance Due	

1	
12/16/19	
$	17,500.00	
$	17,500.00	
$	
$	17,500.00	
2	1/27/20	$	4,498.30	$	4,498.30	$	$	4,498.30	
			$	$	$	
			$
$	$
$	$
$	
	$	21,998.30	$	21,998.30	$	$	21,998.30	
					
Total Developer Contributions FY20	$	21,998.30				

IQI.le fr()_m Developer	$	-

4

SECTION 2

Shingle Creek at Bronson
Community Development District

Payee

FYZO Funding Request #Z January 27, ZOZO

General Fund

Governmental Management Services-CF, LLC
Inv# 1 - Management Fees - December 2019/Jan uary 2020

Latham, Luna, Eden & Beaudine, LLP
Inv# 89547 - General Counsel - December 2019

Please make check payable to:

Shingle Creek at Bronson Community Development District 1408 Hamlin Avenue, Unit E
St. Cloud, FL 34771

Total:

$	3,575.30

$	923.00

$	4,498.30

GMS-Central Florida, LLC
1001 Bradford Way
Kingston, TN 37763

Bill To:
Shingle Creek @ Bronson CDD 21 9 E Livingston St.
Orlando, FL 32801

Invoice

Invoice #:  1
Invoice Date: 1 /27/20
Due Date: 1 /27/20
Case:
P.O. Number:

Description
Management Fees - January 2020 Management Fees - December 2019 - Prorated

Hours/Qty

Rate
2,916.67
658.63

Amount
2,916.67
658.63

Total	$3, 575.30		
Payments/Credits	$0.00		
Balance Due	$3, 575.30		

January 1 7, 2020

LATHAM, LUNA, EDEN & BEAUDINE, LLP
ATTORNEYS A T L A W 
111 N. MAGNOLIA AVE, STE 1 400 ORLANDO, FLORIDA 3280 l POST OFFICE BOX 3353
ORLANDO, FLORIDA  32 802
TELEPHONE: (407) 481-5800
FACSIMILE: (407) 481-5801

Shingle Creek at Bronson COD c/o GMS-CFL, LLC
21 9 E. Livingston Street
Orlando, FL 32801

Matter ID: 7768-001
General

For Professional Services Rendered:

IN V O I CE 

Invoice # 89547
Federal ID # 59-3366512

12/24/2019	JAC	Travel to and attend Organizational Meeting of COD	1 .90 hr	$674.50	
1 2/26/201 9	JAC	Compile and transmit Resolution of Board approving Cove at Storey Lake Plat Ill to	0.70 hr	$248.50	
	County and Engineer; related emails with KPM Franklin, Lennar & County			
	Total Professional Services:	$923.00	
INVOICE SUMMARY			
For Professional Services:	2.60 Hours	$923. 00	
Total Due:		$923.00	

Billed Through: December 31, 2019

Page 1