Shingle Creek at Bronson Community Development District

Agenda November 2, 2020

A GENDA

Shingle Creek at Bronson
Community Development District

219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524- Fax: 407-839-1526

October 26, 2020

Board of Supervisors Shingle Creek at Bronson
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, November 2, 2020 at 11:00 a.m. at the  Oasis Club  at ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, FL 33896. Following is the advance agenda for the regular meeting:

Roll Call
Public Comment Period
Approval of Minutes of the October 5, 2020 Board of Supervisors Meeting and Acceptance of the Minutes of the October 5, 2020 Audit Committee Meeting
Consideration of Agreement with Grau & Associates to Provide  Auditing Services for the Fiscal Year 2020
Staff Reports
Attorney
Engineer
District Manager's Report
Approval of Check Register
Balance Sheet and Income Statement
Ratification of Funding Request #12
Other Business
Supervisor's Requests
Adjournment

The second order of business 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 October 5, 2020 Board of Supervisors meeting and acceptance of the minutes of the October 5, 2020 Audit Committee meeting. The minutes are enclosed for your review.

The fourth order of business is the consideration of agreement with Grau & Associates to provide auditing services for the Fiscal Year 2020. A copy of the agreement is enclosed for your review.

The fifth order of business is Staff Reports. Sub-Section 1 of the District Manager's Report includes the check register for consideration and Sub-Section 2 includes the balance sheet and

income statement for review. Sub-Section 3 is the ratification of Funding Request #12. A copy of the funding request and supporting invoices 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, District Engineer Steve Sanford, Bond Counsel Jon Kessler, Underwriter Stacey Johnson, Trustee

Enclosures

M INUTES

MINUTES OF MEETING SHINGLE CREEK AT BRONSON
COMMUNITY DEVELOPMENT DISTRICT

The Regular meeting of the Board of Supervisors of the Shingle Creek at Bronson Community Development District was held on Monday, October 5, 2020 at 11:05 a.m. via Zoom Teleconference.

Present and constituting a quorum were:

Adam Morgan Rob Bonin Lance Jackson Brent Kewley

Chairman
Vice Chairman Assistant Secretary Assistant Secretary

Also present were:

George Flint Kristen Trucco David Reid Alan Scheerer

District Manager District Counsel District Engineer Field Manager

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll at 11:05 a.m. A quorum was present.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint: Only Board members and staff are present, so we will move on to the next item.

THIRD ORDER OF BUSINESS	Approval  of  Minutes  of  the  September  14,
2020 Meeting
Mr. Flint: Does the Board have any comments or corrections to the September 14, 2020 meeting minutes?
Mr. Morgan: They look good.

On MOTION by Mr. Morgan seconded by Mr. Jackson with all in favor, the Minutes of the September 14, 2020 Meeting, were approved.

October 5, 2020	Shingle Creek at Bronson CDD

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2021-01
Accepting Conveyance of the Tract LS Lift Station and Related Improvements
Mr. Flint: Next is Resolution 2021-01, Kristen do you want to go over this for the Board? Ms. Trucco: Absolutely. This is just the transfer and acceptance of the lift station from the developer to the District, and then from the District to the Toho Water Authority. This is in accordance with the acquisition bond documents and the approved planned developments for this
project. We are looking for Board acceptance of this resolution today.
Mr. Morgan: Kristen, I thought I signed all these already?
Ms. Trucco: You did. This is just the Board authorizing and approving the transaction as well for the record.

On MOTION by Mr. Morgan seconded by Mr. Bonin, with all in favor, Resolution 2021-01 Accepting Conveyance of the Tract LS Lift Station and Related Improvements, was approved.

FIFTH ORDER OF BUSINESS	Acceptance	of	Audit	Committee
Recommendation and Selection of #1 Ranked Firm to Provide Auditing Services
Mr. Flint: Just before the Board meeting the Board met as the Audit Committee. You ranked Grau & Associates # I to provide independent auditing services to the District. I am asking at this time for a motion to accept the Audit Committee's rankings.

On MOTION by Mr. Morgan, seconded by Mr. Jackson, with all in favor, the Audit Committee's Recommendation and Selection of Grau & Associates as the #I Ranked Firm to Provide Auditing Services, was accepted.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Trucco: All is fine here, we have nothing new to report to the Board today.

Engineer
Mr. Flint: Dave, do you have anything for the Board? Mr. Reid: I have nothing new this month.

District Manager's Report
Ratification of Funding Request #11

2

October 5, 2020	Shingle Creek at Bronson CDD

Mr. Flint: Next would be the ratification of funding request #11. Funding request #11 includes management fees, Assessment Roll Certification, and Supervisor fees.

On MOTION by Mr. Morgan seconded by Mr. Kewley, with all in
favor, Funding Request #11 was ratified.

SEVENTH ORDER OF BUSINESS	Other Business
Mr. Flint: Was there any other business or Supervisor Request that the Board would like to discuss that was not on the agenda? Hearing none,

EIGHTH ORDER OF BUSINESS	Supervisor's Requests
There being none, the next item followed.

NINTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

3

MINUTES OF MEETING SHINGLE CREEK AT BRONSON
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Shingle Creek at Bronson Community Development District was held on Monday, October 5, 2020 at 11:00 a.m. via Zoom Teleconference.

Present were:

Adam Morgan Rob Bonin Lance Jackson Brent Kewley George Flint Kristen Trucco David Reid Alan Scheerer

Chairman

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll. Four board members were present via Zoom teleconference.

SECOND ORDER OF BUSNESS	Public Comment Period
Mr. Flint recognized that no public was present, only Board members and staff.

THIRD ORDER OF BUSINESS	Approval of Minutes of the September 14,
2020 Meeting
Mr. Flint: Did the Audit Committee have any comments on those minutes? Hearing none,

On MOTION by Mr. Morgan, seconded by Mr. Kewley, with all in favor, the Minutes of the September 14, 2020 Meeting, were approved.

FOURTH ORDER OF BUSINESS	Tally	of	Audit	Committee	Member
Rankings and Selection of Auditor
Mr. Flint: At the last Audit Committee meeting you approved the form of the RFP, the selection criteria, and the form of the notice. We advertised in the Orlando Sentinel and we sent the RFP out to 5 or 6 firms that provide the majority of the audits for CDD's. As a result we

October 5, 2020	Shingle Creek at Bronson CDD

received four responses from the following firms; Berger Toombs, Carr Riggs, Grau & Associates, McDirmit Davis. We provided you with a ranking sheet with the criteria that you approved. We inserted the pricing from each of the proposals in the price column, you can see price comprises 20 points out of the total 100 points that you rank. The lowest price is Grau, the second lowest is Berger Toombs, the third lowest is McDirmit Davis, and the highest is Carr Riggs. For the record, we will need a consensus scoring of the responses.
Mr. Morgan: I would like to rank them all the same on the categories except for pricing. I suggest we accept the lowest bidder.
Mr. Flint: That would mean Grau would receive 100 points, Berger Toombs 99, McDirmit Davis 99, and Carr Riggs 98.
Mr. Morgan: That's correct.

On MOTION by Mr. Morgan, seconded by Mr. Kewley, with all in favor, Selecting Grau & Associates as the#1 Auditor with 100 points, was approved.

FIFTH ORDER OF BUSINSES	Adjournment

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

2

S ECTION IV

V

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

October 8, 2020

Board of Supervisors
Shingle Creek at Bronson Community Development District c/o GMS - CFL, LLC
219 E. Livingston Street Orlando, FL 32801

We are pleased to confirm our understanding of the services we are to provide Shingle Creek at Bronson Community Development District, Osceola County, Florida ("the District") for the fiscal year ended September 30, 2020, with the option of four (4) additional one-year renewals. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Shingle Creek at Bronson Community Development District as of and for the fiscal year ended September 30, 2020, with the option of four (4) additional one-year renewals. In addition, we will examine the District's compliance with the requirements of Section
218.415 Florida Statutes.
Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management's Discussion and Analysis.
Budgetary comparison schedule
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards

Shingle Creek at Bronson Community Development District	Page2

and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District's compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These non-audit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for the financial statements and all accompanying information as well as all representations contained therein. Further, management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management's responsibility. As part of the audit, we will assist with preparation of your financial statements and related notes in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management is reliable and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. As part of our engagement, we may propose standard adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of the proposed entries and the impact they have on the financial statements.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, granters, regulators, or others. In addition, you

Shingle Creek at Bronson Community Development District	Page3

are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Audit Procedures-General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures-Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.

Shingle Creek at Bronson Community Development District	Page4

The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect f1,Jnding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

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

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT C/O GOVERNMENTAL MANAGEMENT SERVICES - CENTRAL FLORIDA, LLC, 219 EAST LIVINGSTON STREET ORLANDO, FLORIDA 32801, OR RECORDREQUEST@GMSCFL.COM, PH: (407) 841-5524.

This agreement provides for a contract period of one (1) year with the option of four (4) additional, one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $2,800 for the September 30, 2020 unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. The fees for the fiscal years 2021, 2022, 2023, and 2024 will not exceed $2,900, $3,000, $3,100 and $3,200, respectively, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued.

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

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

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

The District may terminate this agreement, with or without cause, upon thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work  and/or services rendered up until the date of the notice of termination subject to any offsets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2019 peer review report accompanies this letter.

Shingle Creek at Bronson Community Development District	Page5

We appreciate the opportunity to be of service to Shingle Creek at Bronson Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates
Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Shingle Creek at Bronson Community Development District.

By: - - - - - - - - - - - - - - - - -
Title:   	

Date_: _ _ _ _

_ _ _

_ _ _

_ _ _ _ _

_ _ _ _

Shingle Creek at Bronson Community Development District	Page6

FICPA PterRevtew Program
Administered In Florida ·
bV The Rodda Institute of CPAs

Pli«Revlew·

AICPA:

Program

AICPA PMr Relltew Pi'<igtam
Administered lrl Floricla
by Ille Florida lnstituli! of CPAs

February 20, 2020 Antonio Grau
Grau & Associates
51 YamatoRd$te280
-Boca Raton; FL 33431-1809 Dear Antoniq Grau:
It is my pleasure to notify you that on February 20, 2020, the Florida· Peer Review Committee accepted the
report on the most recent system Review of your firm. The due date for your next review is December 31, 2022. Th.is is the date by which cill review documents should be completed _and ubmittedtolhe adrninistering entity.

As you know,. the report had a peer revtew .rating of pass : The Committee asked me to Gonvey its congratulationstothe firm.

Thank you for your cooperation,

P er Review Team
FlCPA Peer Review Committee pauJ@ficpa.org
800-342-3197 ext. 251

Florida Institute of CPAs

cc: Daniel Hevia.,Racquel McIntosh

Firm Numbe.r 900004390114	ReviewNumber 571202

3800Es\)lanade Way. Suite 210 1 Tallahassee FL 32111 800 342.3197. Ill Flunda 1 850 224 27271 Fax: 850222 8190 f \WJW.f.g>a.o,g

S ECTION V

S ECTION C

S ECTION 1

Shingle Creek at Bronson
Community  Development District

Sum m ar y of Checks

October 1, 2020 b O c'b !Er 26, 2020

Bank	Date	Check#	Amount	

General Fund	
10/21/20	
25-29	
$	10,815.07	
			$	10,815.07	
			$	10,s1s.01	

1

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/26/20
***  CHECK DATES 10/01/2020 - 10/26/2020 ***	GENERAL FUND
BANK A GENERAL FUND

PAGE	1

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

STATUS	AMOUNT	...•CHECK.....
AMOUNT	#

10/21/20 00001	9/01/2015	202009 310-51300-34000
MANAGEMENT FEES SEP20 9/01/2015	202009 310-51300-35100
INFORMATION TECH SEP20 9/01/2015	202009 310-51300-51000
OFFICE SUPPLIES
9/01/2015	202009 310-51300-42000
POSTAGE
9/01/2015	202009 310-51300-42500
COPIES
9/15/2016	202010 310-51300-31700
FY21 ASSESSMENT ROLL CERT

*	2,916.67
*	100.00
*	5.39
*	3.60
*	11.40
*	5,000.00

GOVERNMENTAL MANAGEMENT SERVICES
10/21/20 00003	10/01/20 83688	202010 310-51300-54000
FY21 SPECIAL DISTRICT FEE

*	175.00

8,037.06 000025

DEPARTMENT OF ECONOMIC OPPORTUNITY
10/21/20 00005	10/02/20 62273	202009 310-51300-31100
BOARD OF SUPERVISORS MTG

*	142.50

175.00 000026

10/21/20 00002

HAMILTON ENGINEERING & SURVEYING
9/23/20 93998	202008 310-51300-31500
PLAT REV/DOF SVC/MTG/TOHO

*	1,523.00

142.50 000027

10/21/20 00004

LATHAM, LUNA, EDEN & BEAUDINE
9/30/20 02592221 202009 310-51300-48000	*
AUDIT COMMITTEE/BOS MTG
9/30/20 02592221 202009 310-51300-48000	*
RFP - AUDIT SERVICES
9/30/20 02592221 202009 310-51300-48000	*
NOT OF FY21 MEETINGS

436.26
226.25
275.00

1,523.00 000028

ORLANDO SENTINEL	937.51 000029

TOTAL FOR BANK A TOTAL FOR REGISTER

10,815.07
10,815.07

SCBC SHINGLE CREEK TVISCARRA

S ECTION 2

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Shingle Creek at Bronson
Community Development District

Unaudited Financial Reporting September 30, 2020

GGoVM<lmmeintAI \ 
Man;,g•inelll Service•...
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TABLE OF CONTENTS

BALANCE SHEET

GENERAL FUND INCOME STATEMENT

MONTH TO MONTH

DEVELOPER CONTRIBUTION SCHEDULE

SHINGLE CREEK AT BRONSON
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
September 30, 2020

General

ASSETS:	 	Fund		
CASH	$6,086	
DUE FROM DEVELOPER	$3,252	
DUE FROM CAPITAL	$190	
PREPAID EXPENSES	$5,000	
TOTAL ASSETS	$14,528	

LIABILITIES:		
ACCOUNTS PAYABLE	$7,954	
DEFERRED REVENUE	$5,000	
FUND EQUITY:		
FUND BALANCES: UNASSIGNED	
$1,575	
TOTAL LIABILITIES & FUND EQUITY	$14,528	

SHINGLE CREEK AT BRONSON
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement of Revenues & Expenditures
For The Period Ending September 30, 2020

	ADOPTED
BUDGET	PRORATED BUDGET
THRU 9/30/20	ACTUAL
THRU 9/30/20	
VARIANCE	
REVENUES:						
DEVELOPER CONTRIBUTIONS		$70,494	$70,494	$62,321	($8,173)	
TOTAL REVENUES		$70,494	$70,494	$62,321	($8,173)	

EXPENDITURES:						

ADMINISTRATIVE:						

SUPERVISORS FEES		so	
$0	
$1,000	
($1,000)	
FICA EXPENSE		$0	$0	$77	($77)	
ENGINEERING		$9,000	$9,000	$713	$8,288	
ATTORNEY		$18,750	$18,750	$10,028	$8,722	
MANAGEMENT FEES		$26,250	$26,250	$26,909	($659)	
INFORMATION TECHNOLOGY		$900	$900	$949	($49)	
WEBSITE CREATION/ADA COMPLIANCE		$2,500	$2,500	$2,575	($75)	
TELEPHONE		$225	$225	$0	$225	
POSTAGE		$750	$750	$127	$623	
INSURANCE		$5,000	$5,000	$3,740	$1,260	
PRINTING & BlNDING		$750	$750	$228	$522	
LEGAL ADVERTISING		$S,OOO	$5,000	$13,505	($8,505)	
OTHER CURRENT CHARGES		$750	$750	$0	$750	
OFFICE SUPPLIES		$469	$469	$68	$401	
DUES, LICENSE & SUBSCRITIONS		$150	$150	$150	$0	
fillQ;.						
LANDSCAPE MAINTENANCE		$0	$0	$680	($680)	
TOTAL EXPENDITURES		$70,494	$70,494	$60,746	$9,748	
						
EXCESS REVENUES {EXPENDITURES)		$0		$1,575		
						
FUND BALANCE· Beginning		$0		$0		
						
FUND BALANCE- Ending		$0		$1,575		

2

 	-·	

SHINGLE CREEK AT BRONSON
Community Development District

Od	Nov	De,	Jan	Fe6

;;;;!1	Mat	June	Jul:t	AUi1	s...	Total

DEVELOPER CONTRIBUTIONS	$0	$0	$17,500	$4,498	$3,849	$3,868	$7,636	$5,181	$5,283	Sl,151	$8,102	Sl,252	$62,321
TOTAL REVENUES	50	Sl 7,SOO	.498	538,49	S3.! 68	J.636	$5,181	S5,2B3	$3,151	$8,102	S3,2S2	S62,321 I
£)(P(NDJTURES:

APMINLU'RATNE·
SUPERVISOR FEES	$0	$0	so	so		$0	$0	$0	so	so	S600	$0	$400	$1,000 FICA EXPENSE	$0	$0	$0	so		so	$0	$0	$0	$0		$46	$0		$31		$77 ENGINEERING	$0	$0	$0	so	S380	$0                        $95                        so                    S95                         so                         so                      $143                         S7l3 ATTORNEY                                                         $0                               $0                            S923                       $449                        S632                         $1,375                              $454                     $1,766                 $775                     S688                    $1,523                  Sl,444                     $10,028 MANAGEMENT FEES                                           $0                               $0                            $659                    $2,917                     $2,917                         $2,917                            $2,917                      $2,917              $2,917                  $2,917                      $2,917                  $2,917                     $26,909 INFORMATION l'EOiNOLOGV $0 $0 $0 SIOO 5100 5100 $149 $100 SIOO SlOO SlOO $100 5949
WEBSITE CREATION/ADA COMPLIANCE	$0	$0	$0	$0	$D	S2,S7S	$0	$0	$0	$0	so	$0	S2,57S
TELEPI-IJNE	$0	$D	$0		so	$0	$0		$0		$0		$0		$D	$0	$0		so POSTAGE	so	so	$0		so	$4	S2	$29	$34	$33	$21	$0	S4	s121 INSURANCE	$D	$0	so	$3,740	$0	$0                        $0                        $0                     $0                        $D                         SD                         $D                       $3,740 PRINTING & BINDING                                                                 so                                $D                                $0                           $D                         SS8                              $5D                                $38                          $13                   $14                       $18                         $26                       $11                      $228
LEGAL ADVERTISING	$0	$D	$271	$908	S3,204	$4,435	$373	$0	$0	Sl,377	so	$938	$13,50S
OTHER WRRENT OIARGES	$0	$0	$0		$0		$0	$0	$0	so	so	so	$0	$0		so OFFICE SUPPUES	$0	$0	$0		$0	$48	$5	$0	$4	$0	$0	ss	$5	$68 DUES, uaNSES & SUBSCRIPTIONS	$0	$0	so	$15D		$0	$0                                   $0                             $0                     $0                         $0                           $0                         $0                          $150
=lANDSCAPE MAINTENANCE		so	so		so		so	so		$0		$0		$0		$0		$0		so		$680		$680 TOTAL EXPENDITURES	 	$0	$0	$1,853	$81264                 S7,342	$11,459	$4,055	$4,833	Sl,934	S7,766	$4,570	$6,671	Sfi0,746 1
EXass RMNUES (EXPENOff'lJRES)	$0	so	SlS,847	jS3,7651	!S3,492l	($7,591)	$3,581	$348	$1,350	I,S4 &1s i	$3,532	{$3,419)	$1,575 1

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)	General
Fund Portion (21)	Due
from Capital	Over and (short)
Balance Due	

1	
12/16/19	
2/21/20	
$	17,500.00	
$	17,500.00	
$	17,500.00	
$	
$	
$	
2	1/27/20	2/21/20	$	4,498.30	$	4,498.30	$	4,498.30	$	$	$	
3	2/24/20	4/20/20	$	3,849.15	$	3,849.15	$	3,849.15	$	$	$	
4	3/30/20	4/20/20	$	19,180.43	$	19,180.43	$	3,867.93	$	$	15,312.50	$	
5	4/20/20	5/13/20	$	7,635.61	$	7,635.61	$	7,635.61	$	$	$	
6	5/14/20	5/29/20	$	5,181.10	$	5,181.10	$	5,181.10	$	$	$	
7	6/30/20	8/24/20	$	5,378.44	$	5,378.44	$	5,283.44	$	$	95.00	$	
8	7/24/20	9/8/20	$	3,150.65	$	3,150.65	$	3,150.65	$	$	$	
9	8/24/20	9/8/20	$	8,102.28	$	8,102.28	$	8,102.28	$	$	$	
10	9/3/20	9/21/20	$	5,000.00	$	5,000.00	$	$	5,000.00	$	$	
11	9/22/20	10/19/20	$	8,252.36	$	8,252.36	$	3,252.36	$	5,000.00	$	$	
12	10/27/20			$	190.00	$	$	$	190.00	$	190.00	
IDue from Developer	$	87,728.32     $	87,918.32    $	62,320.82     $	10,000.00    $	15,597.50    $ 	190.00

Total Developer Contributions FY20	 $	62,320.82 

4

S ECTION 3

Shingle Creek at Bronson
Community Development District	FY20 Funding Request#12
October 27, 2020

Payee

capital Outlay FY2020

1	Hamilton Engineering & Surveying, Inc.
lnv#62274-Construction Services-September 2020	$	190.00

Total:	$	190.00

Please make check payable to :

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

Invoice

- HAM IL TO N

E N G I N E E R I N G & S U R V E Y I N G , I N C.

TAMPA OFFICE
3409 w. lemon street tampo, fl33609 813.250.3535

Shingle Creek at Bronson CDD 1408 Hamlin Avenue
UnitE
St. Cloud, FL 34771
Project	03752.0002
Email invoices to: Teresa Viscara tviscarra@gmscfl.com

October 2, 2020 Project No: Invoice No: Project Manager:
Shingle Creek at Bronson COD-Construction

03752.0002
62274
David Reid

Profession_!l e i <z!: t!!e P fill: A_E@S1.29 , 2020 to §.emem i:_2 20     	
Phase	030B	Reporting
Professional Personnel
Hours	Rate	Amount
Eng Sr Project Manager,PE,Sr VP

Reid, David	9/22/2020 Engineer's Certificate - LS transfer
Totals
Total Labor

1.00

1.00

190.00

Total for this Section:

190.00

190.00

190.00
$190.00

TOTAL DUE THIS INVOICE:	$190.00

Billed-to-Date	
Current	
Prior	
Total	
Labor	190.00	15,407.50	15,597.50	
Totals	190.00	15,407.50	15,597.50	

PLEASE INCLUDE INVOICE# ON CHECK. Thank you.	**Billing Questions: Accounts Receivable 813.250.3535** All invoices are due upon receipt. A late charge of 1.5% will be added to any unpaid balance after 30 days.