Tranquility Community Development District
Agenda March 8, 2023

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Tranquility
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
March 1, 2023

Board of Supervisors Tranquility
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of Tranquility Community Development District will be held Wednesday, March 8, 2023 at 2:00 PM at 2000 S. Washington Avenue, 2nd Floor, Titusville, FL 37780. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of the August 10, 2022 Board of Supervisors Meeting
Consideration FY 2022 Audit Proposal from Grau and Associates
Staff Reports
Attorney
Engineer
District Manager’s Report
Balance Sheet and Income Statement
Ratification of Funding Requests #3-7
Other Business
Supervisors Requests
Adjournment

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please do not hesitate to contact me.

Sincerely,
George S. Flint
George S. Flint District Manager

CC: District Counsel District Engineer
Enclosures

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MINUTES OF MEETING TRANQUILITY
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Tranquility Community Development District was held on Wednesday, August 10, 2022 at 2:00 p.m. at 2000 S. Washington Avenue, 2nd Floor, Titusville, Florida.

Present and constituting a quorum were:

William Allen, Jr.	Chairman
William Livingston	Assistant Secretary
David Lusby	Assistant Secretary
Clinton Smith	Assistant Secretary Also, present were:
George Flint	District Manager, GMS
Rodney M. Honeycutt	District Engineer, Honeycutt & Associates
Mark Watts by phone	District Counsel, Cobb Cole

The following is a summary of the discussions and actions taken at the August 10, 2022 Tranquility Community Development District’s Regular Board of Supervisor’s Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order at 2:00 p.m. Four Supervisors were in attendance at the meeting constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. Flint stated that there were only staff and Board members in attendance.

August 10, 2022	Tranquility CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the May 11, 2022
Board of Supervisors Meeting and Acceptance of Minutes of the May 11, 2022 Landowners Meeting
Mr. Flint presented the minutes of the May 11, 2022 Board of Supervisors meeting and the Landowners meeting minutes from May 11, 2022. He asked for any comments, changes, or corrections. The Board had no changes to the minutes.

On MOTION by Mr. Smith, seconded by Mr. Livingston, with all in favor, Approval of the Minutes of the May 11, 2022 Board of Supervisors meeting and Accepting the Minutes of the May 11, 2022 Landowners Meeting, were approved.

FOURTH ORDER OF BUSINESS	Public Hearing
Consideration of Resolution 2022-23 Adopting the Fiscal Year 2023 Budget and Relating to the Annual Appropriations
Mr. Flint noted that the Board previously approved a resolution approving a proposed budget. He explained that they set the public hearing for today for the final consideration. The resolution in the agenda package approved the budget for the Fiscal Year 2023, which would start on October 1, 2022. He noted that it was an administrative budget, and that it contemplated general expenses and expenses assuming that there would be one bond issue. He noted that it contemplated a Developer Funding Agreement as the source in lieu of the District imposing assessments.
Mr. Flint stated that they would go ahead and open the public hearing. He noted that there were no members of the public present to provide comment or testimony. He brought it back to the Board for discussion and consideration of the resolution. He asked for any questions or comments on the resolution or the budget. Hearing none,

On MOTION by Mr. Smith, seconded by Mr. Lusby, with all in favor, Resolution 2022-23 Adopting the Fiscal Year 2023 Budget and Relating to the Annual Appropriations, was approved.

Mr. Flint stated that they would close the public hearing.

August 10, 2022	Tranquility CDD

FIFTH ORDER OF BUSINESS	Consideration of Fiscal Year 2023 Developer
Funding Agreement
Mr. Flint stated that this Developer Funding Agreement was for the Fiscal Year 2023. He noted that the budget that was just approved would be attached as an exhibit. He noted that the form of the funding agreement was the same as the prior funding agreement that the District entered into for the Fiscal Year 2022. He asked for any questions on the funding agreement. Hearing none, he asked for a motion to approve it.

On MOTION by Mr. Lusby, seconded by Mr. Smith, with all in favor, the Fiscal Year 2023 Developer Funding Agreement, was approved.

SIXTH ORDER OF BUSINESS	Approval	of	Fiscal	Year	2023	Meeting
Schedule
Mr. Flint noted that each year they were required to approve an annual meeting schedule. He stated that they had prepared a meeting notice that included their typical meeting schedule, which was the second Wednesday of the month at 2:00 p.m. in their current location.

On MOTION by Mr. Livingston, seconded by Mr. Smith, with all in favor, the Fiscal Year 2023 Meeting Schedule, was approved.

*Mark Watts joined the meeting by phone at this time.

SEVENTHH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Watts stated that they have now received the signed order from the judge’s office approving up to the $72,800,00 bond issue. He stated that he would circulate a copy of the signed order. He noted that they had the yield deadline, and that they would get a certificate of no appeal. He stated that they were now at the point where they could start working on that initial bond issue.

Engineer
Mr. Honeycutt noted there was nothing further to report.

August 10, 2022	Tranquility CDD

District Manager’s Report
Balance Sheet and Income Statement
Mr. Flint stated that the unaudited financials were through June 30, 2022. He noted that there was no action necessary.

Ratification of Funding Request #2
Mr. Flint stated that this was a combination of capital cost, which when the bonds were issued, they could be reimbursed from the cost of issuance, the engineer’s report cost, the general fund cost, District counsel, District manager, District engineer and then the Board compensation. He noted that this went back a few months. He stated that the total was $37,503.76, which half of that would be recoverable from the bond funds once the bonds were issued. He asked if there were any questions on the funding request.

On MOTION by Mr. Lusby, seconded by Mr. Smith, with all in favor, the Funding Request #2, was approved.

Reminder to File Form 1 with Supervisor of Elections
Mr. Flint reminded the Board to file the Form 1. He explained that this was the annual financial disclosure form.

EIGHTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

NINTH ORDER OF BUSINESS	Supervisors	Requests	and	Audience
Comments
There being none, the next item followed.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Smith, seconded by Mr. Lusby, with all in favor, the meeting was adjourned.

August 10, 2022	Tranquility CDD

Secretary/Assistant Secretary	Chairman/Vice Chairman

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Proposal to Provide
Financial Auditing Services:
TRANQUILITY
COMMUNITY DEVELOPMENT DISTRICT

Submitted to:
Tranquility
Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

March 03, 2023

Tranquility Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2022.

Grau & Associates (Grau) welcomes the opportunity to respond to the Tranquility Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Racquel McIntosh, CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

3
Partners

10
Professional Staff

2
Administrative Professionals

9/13
Employees are CPAS

Year founded

Services Provided

297

Community Development Districts Served

Properly registered and
licensed professional corporation by the state of FLORIDA

9
Professional Groups

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

See next page for report and certificate

⇒ External quality review program: consistently receives a pass
⇒ Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:

Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Racquel McIntosh, CPA (Partner)
Years Performing Audits: 18+
CPE (last 2 years): Government Accounting, Auditing: 47 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
-Racquel McIntosh

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘ J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants  Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)

Racquel C. McIntosh, CPA
Partner
Contact : rmcintosh@graucpa.com | (561) 939-6669
Experience
Racquel has been providing government audit, accounting and advisory services to our clients for over 14 years. She serves as the firm’s quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed and maintained throughout the audit.
Racquel develops in-house training seminars on current government auditing, accounting, and legislative topics and also provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software, legislation, and standards.

Education
Florida Atlantic University (2004) Master of Accounting
Florida Atlantic University (2003) Bachelor of Arts:
Finance, Accounting

Clients Served (partial list)

(>300) Various Special Districts, including:		
Carlton Lakes Community Development District Golden Lakes Community Development District Rivercrest Community Development District South Fork III Community Development District TPOST Community Development District	Westchase Community Development District Monterra Community Development District
Palm Coast Park Community Development District Long Leaf Community Development District Watergrass Community Development District	
East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District
Pinellas Park Water Management District Ranger Drainage District
South Trail Fire Protection and Rescue Service District	

Professional Associations/ Memberships

American Institute of Certified Public Accountants	FICPA State & Local Government Committee	
Florida Institute of Certified Public Accountants	FGFOA Palm Beach Chapter	

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	47
Accounting, Auditing and Other	58
Total Hours	105 (includes of 4 hours of Ethics CPE)

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

  Dunes Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
                    904-940-5850		

 Two Creeks Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
                  813-933-5571		

 Journey’s End Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410
                  561-630-4922		

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
»  Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.

Is the recommendation cost effective?

Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal year ended September 30, 2022 is as follows:

  Year Ended September 30,			Fee		
2022	$2,800	

The above fee is based on the assumption that the District maintains its current level of operations. Should conditions change or additional Bonds are issued the fee would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

PARTIAL LIST OF CLIENTS

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South-Dade Venture Development District					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunshine Water Control District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	333	5	3	328		

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES

Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Tranquility Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

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Tranquility
Community Development District

Unaudited Financial Reporting
January 31, 2023

Table of Contents

		Balance Sheet

		General Fund

		Month to Month

Tranquility
Community Development District Combined Balance Sheet
January 31, 2023

	General Fund	Capital Projects Fund	Totals Governmental Funds	
Assets:
Cash:
Operating Account	

$	9,303	

$	-	

$	9,303	
Due From Developer	$	-	$	4,534	$	4,534	
Total Assets	$	9,303	$	4,534	$	13,837	
Liabilities:
Accounts Payable	

$	13,075	

$	-	

$	13,075	
Contracts Payable	$	-	$	4,534	$	4,534	
Total Liabilites	$	13,075	$	4,534	$	17,609	
Fund Balance:
Unassigned	

$	(3,772)	

$	-	

$	(3,772)	
Total Fund Balances	$	(3,772)	$	-	$	(3,772)	
				
Total Liabilities & Fund Balance	$	9,303	$	4,534	$	13,837	

Tranquility
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending January 31, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 01/31/23	Thru 01/31/23	Variance	

Revenues:					
Developer Contributions	$	136,860	$	8,758	$	8,758	$	-	
Total Revenues	$	136,860	$	8,758	$	8,758	$	-	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	4,000	$	-	$	4,000	
FICA Expense	$	900	$	300	$	-	$	300	
Engineering	$	15,000	$	5,000	$	575	$	4,425	
Attorney	$	25,000	$	8,333	$	-	$	8,333	
Annual Audit	$	4,000	$	-	$	-	$	-	
Assessment Administration	$	5,000	$	-	$	-	$	-	
Arbitrage	$	450	$	-	$	-	$	-	
Dissemination	$	5,000	$	-	$	-	$	-	
Trustee Fees	$	3,750	$	-	$	-	$	-	
Management Fees	$	40,000	$	13,333	$	13,333	$	0	
Information Technology	$	1,800	$	600	$	600	$	-	
Website Maintenance	$	1,200	$	400	$	2,150	$	(1,750)	
Telephone	$	300	$	100	$	-	$	100	
Postage & Delivery	$	1,000	$	333	$	0	$	333	
Insurance	$	5,000	$	5,000	$	5,000	$	-	
Printing & Binding	$	1,000	$	333	$	0	$	333	
Legal Advertising	$	10,000	$	3,333	$	-	$	3,333	
Other Current Charges	$	4,000	$	1,333	$	-	$	1,333	
Office Supplies	$	625	$	208	$	-	$	208	
Travel Per Diem	$	660	$	220	$	-	$	220	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Expenditures	$	136,860	$	43,003	$	21,834	$	21,170	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	(13,075)		
					
Fund Balance - Beginning	$	-		$	9,303		
					
Fund Balance - Ending	$	-		$	(3,772)		

Tranquility
Community Development District Month to Month

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Developer Contributions	$	8,758	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,758	
Total Revenues	$	8,758	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,758	

Expenditures:						
General & Administrative:						
Supervisor Fees	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
FICA Expense	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Engineering	$	-	$	575	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	575	
Attorney	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Annual Audit	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Arbitrage	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dissemination	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Trustee Fees	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Management Fees	$	3,333	$	3,333	$	3,333	$	3,333	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	13,333	
Information Technology	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	600	
Website Maintenance	$	100	$	1,850	$	100	$	100	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,150	
Telephone	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Postage & Delivery	$	-	$	0	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	0	
Insurance	$	5,000	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,000	
Printing & Binding	$	-	$	0	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	0	
Legal Advertising	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Other Current Charges	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Office Supplies	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total Expenditures	$	8,758	$	5,909	$	3,583	$	3,583	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	21,834	
						
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(5,909)	$	(3,583)	$	(3,583)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	(13,075)	

!!"#$%& "

Tranquility
Community Development District

FY22 Funding Request #3
July 28, 2022

Bill to:	Carolina Holdings, LLC
General Fund
Payee	FY2022

1	GMS-Central Florida, LLC
Inv # 5 - Management Fees

$	3,412.84

$	3,412.84

	Total:	$	3,412.84 

Please make check payable to:

Tranquility Community Development District
6200 Lee Vista Blvd, Suite 300 Orlando, FL 32822

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

Invoice

Bill To:
Tranquility COD 219 E Livingston St. Orlando, FL 32801

Invoice#: 5
Invoice Date: 7/1/22
Due Date: 7/1/22
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - July 2022 Office Supplies
Copies
American Express Statement Closing 4/2/22 - S l_es		3,333.33
0.09
36.09
43:33	3,333.33
0.09
36.09
43.33	

Total	$3,412.84	
Payments/Credits	$0.00	
Balance Due	$3,412.84	

RECEIVED JUL 111022

Tranquility
Community Development District

FY22 Funding Request #4
August 15, 2022

Bill to:	Carolina Holdings, LLC

Payee

General Fund FY2022

1	GMS-Central Florida, LLC
Inv# 6 - Management Fees	$	3,333.46

	Total:	$	3,333.46 

Please make check payable to:

Tranquility Community Development District
6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

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

Invoice

Bill To:
Tranquility CDD 219 E Livingston St. Orlando, FL 32801

Invoice#: 6 Invoice Date: 8/1/22
Due Date: 8/1/22
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees · August 2022 Postage	3,333.33
I	0.13	3,333.33
0.,13	

RECEIVED AUG O 8 2022

Total	$3,333.46

Payments/Credits		$0.00 Balance Due	$3,333.46

Tranquility
Community Development District

FY22 Funding Request #5 September 14, 2022

Bill to:	Carolina Holdings, LLC

Payee

General Fund FY2022

GMS-Central Florida, LLC
Inv# 7 - Management Fees	$	3,349.38

Clinton F. Smith
Inv# 08102022 - Supervisor Fee	$	215.30
David C. Lusby
Inv# 08102022 - Supervisor Fee	$	215.30
William I. Livingston
Inv# 08102022 - Supervisor Fee	$	215.30

	Total:	$	3,995.28 

Please make check payable to:

Tranquility Community Development District
6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

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

Invoice

Bill To:
Tranquility COO 219 E Livingston St. Orlando, FL 32801

Invoice#: 7 Invoice Date: 9/1/22
Due Date: 9/1/22 Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - September 2022 c,o1 - lo -5l300- '?) 000
Office Supplies  001 - 10- 13dJ -  ,001>
Postage 00\ - ?a,I0- 51";00 - I.\ 9001)
Copies	eel  -?7lO - 5 l}DO-:	:J.50 O			3,333.33	3,333.33	
			0.12	0.12	
			2.28	2.28	
			13.65	13.65	
					
Total	$3,349.38

Payments/Credits	$0.00

RECEIVED SEP 12 2022	Balance Due	$3,349.38

Attendance Confirmation
for
BOARD OF SUPERVISORS

--- ••c :C ii.Ii& BhCU w:u•---- Utl!M l! ....... Alll!IIW	 Sil .........,.,..	; 11._,, .u.. 12.1....._...,_,N........lt.'.M..l.,....,..,_...,.,.,..,.. .a...,_.f.f.i m: .,..,.,....,..,_,  ...lil.!""M""'!Wril'•--- ...--a-••.·.-.•,.•,

District Name: Board Meeting Date:

Tranguilit\· CDD

August 10, 2022

	···
IAnttendance	Fee Involved
Name	Please	Yes/No

/

1	j William G. Allen, Jr.	No($ 0 )
I

2	Kenneth W. Belshe		No($ 0 )	

3	
William I. Livingston	J	
Yes($ 200 )	

,4	
Clinton F. Smith	,.,/	
Yes($ 200 )	
-	,.	
·s	David C. Lusby	-	Yes($ 200 )

The supervisors present at the above referenced meeting should be compensated accordingly.

Approved for Payment:

**RETURN SIGNED DOCUMENT TO Distrkt Accountant**

Tranquility
Community Development District

FY22 Funding Request #6
October 13, 2022

Bill to:	Carolina Holdings, LLC

		General Fund	General Fund	
	Payee	FY2022	FY2023	

1	

GMS-Central Florida, LLC			
	Inv# 8 - Management Fees - Oct 2022		$	3,583.33	
z	
Cobb Cole, P.A.			
	Inv# 23501 - General Counsel	$	1,610.83		
	Inv# 24619 - General Counsel	$	288.00		
	Inv# 26710 - General Counsel	$	423.00		
3	Egis - Insurance			
	Inv# 16488 -10/01/2022-10/01/2023		$	5,000.00	
4	Florida Department Economic Opportunity			
	Inv# 87527		$	175.00	
		
$	2,321.83
- -■ 11--:-::r-	
$	8,758.33
-;- --■ -=.	

	Total:	$	11,080.16 

Please make check payable to:

Tranquility Community Development District
6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

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

Invoice

BIii To:
Tranquility CDD 219 E LMngston St. Orlando, FL 32801

Invoice#: 8
Invoice Date: 10/1/22
Due Date: 10/1/22
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount	
Management Fees • October 2022		3,333.33	3,333.33	
Website Administration - October 2022		100.00	100.00	
Information Technology• October 2022		150.00	150.00	

Total	$3,583.33

RECEIVED OCT 12 2022

Payments/Credits	$0.00

Balance Due	$3,583.33

Cobb Cole, P.A.	INVOICE

Number	23501	
Issue Date	6/15/2022	
Due Date	7/15/2022	
Matter	49308 - General Work in Progress	
Email	gflint@gmscfl.com	

Post Office Box 2491
Daytona Beach, FL 32115-2491
us
lnvoices@cobbcole.com www.cobbcole.com 0:3862558171

Bill To:
49308 - Tranquility CDD c/o GMS-FL, LLC
219 East Livingston Street Orlando, FL 32801

Time Entries		
Time Entries		Billed By	Hours	Sub	
Billable		Mark A Watts	4.00	$1,500.00	
5/11/2022					
Prepared for and attended Board of Supervisors meeting.					
Billable		Nika K Hosseini	0.20	$48.00	
5/23/2022					
Corresponded with internal team regarding bond validation.					
			4.20	$1,548.00	
Expenses					
Expense	Billed By	Price	Qty	Sub	
Mileage	Regina R Epple	$62.83	1.00	$62.83	
5/27/2022
Mileage to City of Titusville on 5/11/2022 for Board of Supervisors					
meeting.					
		Expenses Total:	1.00	$62.83	

Total (USD)

Paid Balance
Total Outstanding

$1,610.83

$0.00

$1,610.83

$1,61o.,u

Terms 8: Conditions

Your remaining prepaid credit: 0.00

RECEIVED OCT O 4 2022

Timekeeper Totals		
Name	Rate	Hours	Total	
Mark A Watts	$375.00	4.00	$1,500.00	
Nika K Hosseini	$240.00	0.20	$48.00	

Trust Account Balance

Date

6/18/2022

Item	Amount	Balance

Current Balance	$0.00

Cobb Cole, P.A.	INVOICE

Number	24619	
Issue Date	7/19/2022	
Due Date	8/18/2022	
Matter	49308 - General Work in Progress	
Email	gflint@gmscfl.com	

Post Office Box 2491
Daytona Beach, FL 32115-2491
us
lnvoices@cobbcole.com www.cobbcole.com
0: 3862558171

Bill To:
49308 - Tranquility CDD c/o GMS-FL, LLC
219 East Livingston Street Orlando, FL 32801

Time Entries		
Time Entries	Billed By	
Hours	Sub	
Billable 6/6/2022	Nika K Hosseini	1.00	$240.00	
Drafted bond validation complaint.				
Billable	Nika K Hosseini	0.20	$48.00	
6/17/2022				
Coordinated with MAW regarding status.				
		1.20	$288.00	

Total (USD)	$288.00

Paid	$0.00

Balance	$288.00

1-23501 Previous Balance	$1,610.83

Total Outstanding	$1,898.83

Terms a Conditions

Your remaining prepaid credit: 0.00

Timekeeper Totals
Name	Rate	Hours	Total

Nika K Hosseini	$240.00	1.20	$288.00

RECEIVED OCT o 4 2022

Trust Account Balance

Date	Item	Amount	Balance	
7/22/2022	Current Balance		$0.00	

iCobb Cole, P.A.	INVOICE

Number	26710	
Issue Date	9/15/2022	
Due Date	10/15/2022	
Matter	49308 - General Work in Progress	
Email	gflint@gmscfl.com	

Post Office Box 2491
Daytona Beach, FL 32115-2491
us
lnvoices@cobbcole.com www.cobbcole.com
0: 3862558171

Bill To:
49308 - Tranquility CDD c/o GMS-FL, LLC
219 East Livingston Street Orlando, FL 32801

Time Entries

t>0\-3l0 -513,Qo- 3\C,00

Time Entries	Billed By	Hours	Sub	
Billable 8/10/2022	Nika K Hosseini	0.20	$48.00	
Responded to questionnaire request from FDEP.				
Billable 8/10/2022
Prepared for and virtually attended Board of Supervisors meeting.	Mark A Watts	1.00	$375.00	
		1.20	$423.00	

Total (USO)	

$423.00	
	Paid	$0.00	
	Balance	$423.00	
	1-23501 Previous Balance	$1,610.83	
	1-24619 Previous Balance	$288.00	
	Total Outstanding	$2,321.83	
Terms a Conditions			

Your remaining prepaid credit: 0.00			
Timekeeper Totals			
Name	Rate	Hours	Total	
Nika K Hosseini	$240.00	0.20	$48.00	
Mark A Watts	$375.00	1.00	$375.00	
	
RECEIVED SEP 16 2022		

Trust Account Balance

Date	Item	Amount	Balance	
9/16/2022	Current Balance		$0.00	

3
{t9gJ§nce & Risk AdVISOO

Tranquility Community Development District c/o Government Management Services, LLC 219 E Livingston St
Orlando, FL 32801

INVOICE

Tranquility Community Development District
1169

lnvoice#16488

100122875

Thank You

:}<-

Please detach and return with payment

16488	

10/01/2022	

Renew policy	Policy #100122875 10/01/2022-10/01/2023
Florida Insurance Alliance

Package - Renew policy Due Date: 8/30/2022	

5,000.00

CEIV
SEP	1 2022	
	otaf
$	5,000.00	
	Thank You	
FOR PAYMENTS SENT OVERNIGHT:
Bank of America Loc:kbox SeNic:es, Loc:kbox 748555, 6000 Feldwood Rd. College Parle, GA 30349			

Customer: Tranquility Community Development District

D

Remit Payment To: Egls Insurance Advisors
P.O. Box 748555
Atlanta, GA 30374-8555

(321)233-9939
sclimer@eglsadvisors.com	08/30/2022

Florida Department of Economic Opportunity, Special District Accountability Program
FY 2022/2023 Special District Fee Invoice and Update Form
Required by Sections 189.064 and 189.018, Florida Statutes, and Chapter 73C-24, Florida Administrative Code	
Invoice No.: 87527			Date Invoiced: 10/03/2022	
Annual Fee: 175.00	Late Fee: 0.00	Received: $0.00	Total Due Postmarked b 12/02/2022: $175.00	
STEP 1: Review the following Information, make changes directly on the form, and sign and date:
Special District's Name, Registered Agent's Name, and Registered Office Address:

FLORIDA DEPARTMENT ef
Tranquility Community Development District	ECONOMIC  OPPOATUNITY
Mr. Mark Watts Cobb and Cole
231 North Woodland Boulevard Deland, FL 32720

Telephone:	(386) 736-7700
Fax:	(386) 944-7966
Email:	Mark.Watts@CobbCole.com
Status:	Independent
Governing Body:	Elected
Website Address:	www.tranquilitycdd.com
County(les):	Brevard
Functfon(s):	Community Development
Boundary Map on FIie:	03/24/2022
Creation Document on FIie:	03/24/2022
Date Established:	02/22/2022
Creation Method:	Local Ordinance
Local Governing Authority:	City ofTitusville
Creation Document(&):	City Ordinance 4-2022
Statutory Authority:	Chapter 190, Florida Statutes
Authority to Issue Bonds:	Yes
Revenue Source(s):	Asses ments
/	/7
Most Recent Update:
I do hereby certify that the lnformati	essa-ry=) is-ac-cu-rate and comp!
Registered Agent's Signature:	Date ---,F---=--+--' -,'	'=--='--
STEP 2: Pay the annual fee or certify eli ibility for the zero fee:
Pay the Annual Fee: Pay the annual fee online by following the instructions at www.Floridajobs.org/SpecialDistrictFee or by check payable to the Department of Economic Opportunity.
Or, Certify Ellglblllty for the Zaro Fee: By lnltiallng each of the following Items, I, the above signed registered agent, do hereby certify that to the best of my knowledge and belief, ALL of the following statements contained herein and on any attachments hereto are true, correct, complete, and made in good faith as of this date. I understand that any information I give may be verified.
 	This special district and Its Certified Public Accountant determined the special district is not a component unit of a local general-purpose government.
 	This special district is in compliance with the reporting requirements of the Department of Financial Services.
 	This special district reported $3,000 or less in annual revenues to the Department of Financial Services on its Fiscal Year 2020/2021 Annual Financial Report (if created since then, attach an income statement verifying $3,000 or less in revenues).
Department Use Only: Approved:  Denied:   . Reason:	 _
STEP 3: Make a copy of this form for your records.
STEP 4: Mall this form and payment (if paying by check) to the Department of Economic Opportunity, Bureau of Budget Management, 107 E. Madison Street, MSC 120, Tallahassee, FL 32399-4124. Direct any questions to (850) 717-8430.	

Tranquility
Community Development District

Funding Request #7
February 22, 2023

Bill to:	Carolina Holdings, LLC		
		Bond Validation	Bond Validation	General Fund	
	Payee	FY2022	FY2023	FY2023	

1	

Cobb Cole, P.A.
Inv # 28781 - Bond Validation - June - September 2022 Inv # 28781 - Bond Validation - October 2022	

$	4,534.16	

$	300.00		
2	Honeycutt & Associates, Inc.
Inv # 25082-2CDD - General Counsel - November 2022			
$	575.00	
3	GMS
Inv # 9 - Management Fees - November 2022			
$	3,583.60	
	Inv # 10 - Management Fees - December 2022			$	3,583.33	
	Inv # 11 - Management Fees - January 2023			$	3,583.33	
	Inv # 12 - Management Fees - February 2023			$	3,586.83	
		
$	4,534.16	
$	300.00	
$	14,912.09	
					
	Total:	Total:	$	19,746.25 

Please make check payable to:

Tranquility Community Development District
6200 Lee Vista Blvd, Suite 300 Orlando, FL 32822

Cobb Cole, P.A.	INVOICE

Number		28781	
Issue Date		11/7/2022	
Due Date		12/7/2022	
Matter	49308	Bond Validation 2022	
Email		gfl;nt@gmscfl.com	

Post Office Box 2491
Daytona Beach, FL 32115-2491
us
lnvoices@cobbcole.com www.cobbcole.com
0: 3862558171

Bill To:
49308 - Tranquility COD c/o GMS-FL, LLC
219 East Livingston Street Orlando, FL 32801

Time Entries

Time Entries

\-31S-
uAL -o er "2-
Billed By

Hours

Sub

Draft/revise A103 6/612022
Reviewed and revised bond validation complaint; Followed up with staff regarding filing same.	Mark A Watts	1.30	$487.50	
Billable	Nika K Hosseini	0.40	$96.00	
617/2022				
Reviewed bond validation complaint				
Billable	Nika K Hosseini	0.20	$48.00	
6121/2022				
Coordinated with internal team regarding status of hearing.				

Billable	Nika K Hosseini	0.20	$48.00	
6/22/2022				
Reviewed information regarding validation hearing.				

Billable	Lynne G	0.30	$51.00	
7/112022	Figenscher			
ConferTed with RE regarding status of executed Not:ce and Order to Show Cause and				
deadline dates for newspaper ad.				
Billable	Lynne G	0.60	$10200	
7/512022	Figenscher			
Received and reviewed executed Notice and Order To Show Cause; Conferred with JA				
requesting new hearing date; Conferred with MAW regarding same; Received and reviewed				
Amended Notice and Order to Show Cause: Drafted email to Florida Today newspaper to run				
advertisement.				
Billable	Nika K Hosseini	0.20	$48.00	
7/512022				
Corresponded with district management.				
Billable 716/2022	Lynne G Figenscher	1.00	$170.00	
Revised Notice and Order document in Word format for submittal to Florida Today				
newspaper; Prepared Word format & executed .A.mended Notice and Order to Show Cause;				
Emailed same to Florida Today for publication ad.	
			
Billable 7111/2022	Lynne G Figenscher	0.30	$51.00	
Reviewed ad for Notice and Order to Show Cause: Followed up with newspaper with approval				
of ad.				

RECEIVED NOV 16 2022

Time Entnes	Billed By	Hours	Sub	
Billable	Nika K Hosseini	0.40	$96.00	
7/19/2022
Coordinated with internal team regarding bond matters; Reviewed U.S. Bank documentation.				
Billable	Lynne G	0.20	$34.00	
7/2512022	Figenscher			
Received and reviewed Affidavit of Publication for advertisement regard;ng the Amended				
Nolice and Order to Show Cause.	
			
Billable	Nika K Hosseini	0.70	$168.00	
7/26/2022
Analyzed joint stipulation draft; Reviewed exhibits.	

Billable 8/1/2022	Nika K Hosseini	1.00	$240.00	
Drafted updates to final judgment.	
			
Review/analyze A104	Mark A Watts	1.30	$487.50	
814/2022
Reviewed bond validation complaint and related supporting documentation; Prepared for 815				
hearing.				

Billable 815/2022	Nika K Hosseini	0.50	$12000	
Participated in bond validation hearing.				
Billable 81512022
Prepared for and virtually attended bond validation hearing.	Mark A Watts	2.50	$937.50	
Communicate (other external) A108	Mark A Watts	0.40	$150.00	
9/2612022
Coordinated with B. Sealy regarding bond liming.				
Communicate (other outside counsel) A107 10/20/2022
Followed up with bond counsel regarding status of validation; Provided copies of final judgement for va!;dation and certificate of no appeal	Mark A Watts	0.80	$300.00	
		
12.30	
$3,634.50	
Expenses				
Expense	Billed By	Pnce	Qty	Sub	
Filing Fees	Regina R Epple
6/13/2022
MAW/49308-6206/Brevard County/Fil;ng fee for Bond Validation via	$415.04	1.00	$415.04	
FLbar e-portal/Deland 0042				
Advertising	Regina R Epple
8/1112022
MAW/49308-6206/Florida Today/lnvo:ce 4826778 ad for Notice and Order to Show Cause	$784.62	1.00	$784.62	
	
Expenses Total:	
2.00	
$1,199.66	

Total (USO)	$4,834.16	
Paid	$0.00	
Balance	$4,834.16	
Total Outstanding	$4,834.16	

Terms 8: Conditions		

Your remaining prepaid credit: 0.00		
Timekeeper Totals
Name	

Rate	

Hours	

Total	
Nika K Hosseini	$240.00	3.60	$864.00	
Mark A Watts	$375.00	6.30	$2,362.50	
Lynne G Figenscher	$170.00	2.40	$408.00	

Trust Account Balance

Date	Item	Amount

11/15/2022	Current Balance

Balance

$0.00

Honeycutt &
Associates, Inc.
ENGINEERS• SURVEYORS• PLANNERS

Email:	r.,flint(a)gmscfl.com

3700 S. Washington Avenue Titusville FL

 32780	

TO: TRANQUILITY CDD ATTN: GEORGE FLINT
219 EAST LIVINGSTON STREET ORLANDO, FL 32801

DATE:

JOB NUMBER: INVOICE#:

Nov 23, 2022
25802
25082-2CDD

Fed ID# 59-3409415

DESCRIPTION OF SERVICES PERFORMED
PROFESSIONAL SERVICES FOR:
Tranquility CDD Titusville, Florida

CHARGES

Attend CDD Meetings

$

575.00

--·	-	Principal

4.50 hrs

Amount Due This Invoice	$

575.00

CLIENT must notify Honeycutt & Associates, Inc. of billing disputes, in writing, within 10 days of receipt of bill. Failure to notify Honeycutt & Associates, Inc. within the prescribed time frame constitutes acceptance of work and of the invoice.
INVOICES PAYABLE UPON RECEIPT. Invoices unpaid after 30 days from invoice date are subject to a 1% late charge.
PLEASE INCLUDE JOB NUMBER ON CHECK

Honeycutt &
Associates, Inc.
 ENGINEERS • SURVEYORS • PLANNERS	3700 S. Washington Avenue Titusville FL 32780	
email : mail@honeycutt.cc	321-267-6233	Fax : 321-269-7847

CAROLJNA HOLDJNGS II, LLC ATIN: GARY ALLEN
5150 TA.MIAMI TRAIL NORTH, STE 500
NAPLES, FL 34103

	DATE	1/9/2023	
	AMOUNT DUE	AMOUNT ENC.	
	$575.00		
'' DATE	DESCRIPTION	AMOUNT	BALANCE	

11/23/2022
·''
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r
{	....

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/."(

r.i ..
'f	
Tranquility:25802-ENG-
INV #25802-2CDD. Due 12/23/2022. Orig. Amount $575.00. Inv 2 (CDD)	

575.00	

575.00	
CURRENT	1-30 DAYS PAST DUE	31-60 DAYS PAST DUE	61-90 DAYS PAST DUE	OVER 90 DAYS PAST DUE	AMOUNT DUE	
---.	o.oo
..	.·	
575.00	
0.00	
0.00	
0.00	
$575.00	
,_

l

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.. ,

-·

,	

·•·	,.
'"::"'	

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Statement

;,

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

Invoice

Bill To:
Tranquility CDD 219 E Livingston St. Orlando, FL 32801

Invoice#: 9 Invoice Date: 11/1/22
Due Date: 11/1/22
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - November 2022 Website Administration - November 2022 Information Technology- November 2022 Postage
Copies		3,333.33
100.00
150.00
0.12
0.15	3,333.33
100.00
150.00
0.12
0.15	

Total	$3,583.60	
Payments/Credits	$0.00	
Batance Due	$3,583.60	

RECEIVED NOV O 8 2022

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

Invoice

B111 To:
Tranqulllty CDD 219 E Livingston St. Orlando, FL 32801

Invoice#: 1O
Invoice Data: 12/1/22
Due Date: 12/1/22
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount	
Ma-nagement Fees - December 2022 .34		3,333.33	3,333.33	
Website Administration - December 2022  3.S,		100.00	100.00	
Information Technology - December 2022 ':lS"\		150.00	150.00	

Total	$3,583.33	
Payments/Credits	$0.00	
Balance Due	$3,583.33	

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

Invoice

Bill To:
Tranquility CDD 219 E Livingston Sl Ortando, FL 32801

Description

Management Fees - Jan--,ua_ry_2-023 $Lf	-	• " Website Administration - January 2023 'l.n, Information Technology- January 2023 3 S-1

RECEIVED
!AN 1 0 7023

•

3,333.33
100.00
150.00

3,333.33
100.00
150.00

Hours/Qty

Invoice #: 11
Invoice Date: 1/1/23
Due Date: 1/1/23
Case:
P.O. Number:

Rate	Amount

Total	$3,583.33
	 ,'ffl_,	

Payments/Credits	$0.00
Balance Due	$3,583.33

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

Invoice

Bill To:
Tranquility CDD 219 E Livingston St. Ot1ando, FL 32801

Invoice #: 12
Invoice Date: 2/1123
Due Date: 2/1/23
Case:
P.O. Number:

 	

Description
-----,i{J'!I   .	.R.•. llllwMw

Hours/Qty	Rate	Amount

Management Fees - February 2023	<f Website Administration- February 2023 S-z.... Information Technology - February 2023		:SS-(

Postage '-f z_,

3.35

3.35

RECEIVED

Office Su plies - s-i

- ;-f.	...,.,,,,.,,,,.:------,	3-,3-3-3-.3-3--3,-33_3_.3_3_
100.00	100.00
150.00	150.00
I	0.15	0.15

Total	$3,586.83	
Payments/Credits	$0.00	
Balance Due	$3,586.83