Tranquility
Community Development District Agenda
November 8, 2023

Agenda

Tranquility
Community Development District

November 1, 2023

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

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, November 8, 2023 at 2:00 PM at 5445 S. Washington Ave. Floor, Titusville, FL 37780. Following is the advance agenda for the meeting:

Audit Committee Meeting

Roll Call
Public Comment Period
Approval of Minutes of October 11, 2023 Audit Committee Meeting
Review of Proposals and Tally of Audit Committee Members Rankings
Grau & Associates
Dibartolomeo, McBee, Hartley & Barnes
Adjournment

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the October 11, 2023 Board of Supervisors Meeting
Consideration of Resolution 2024-01 Appointing an Assistant Secretary
Acceptance of Ranking of the Audit Committee and Authorizing Staff to Send a Notice of Intent to Award Number 1 Ranked Firm
Staff Reports
Attorney
Engineer
District Manager’s Report
Balance Sheet and Income Statement
Ratification of Funding Requests No. 12-16
Other Business
Supervisors Requests
Adjournment

Audit Committee Meeting

Minutes

MINUTES OF MEETING TRANQUILITY
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Board of Supervisors of the Tranquility Community Development District was held on Wednesday, October 11, 2023 at 2:00 p.m. at 5445 S. Washington Ave. Floor, Titusville, Florida.

Present and constituting a quorum were:

Kenneth Belshe	Vice Chairman
William Livingston	Assistant Secretary
David Lusby	Assistant Secretary

Also, present were:

Jeremy LeBrun	GMS, Manager
Rodney Honeycutt	District Engineer, Honeycutt & Associates
David Rothman by phone	Bryant Miller Olive, PA
Nika Hosseini by phone	Cobb Cole Attorneys

The following is a summary of the discussions and actions taken at the October 11, 2023 Tranquility Community Development District’s Audit Committee Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. LeBrun called the meeting to order at 2:00 p.m. Three Board members were in attendance constituting a quorum.

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

October 11, 2023	Tranquility CDD

THIRD ORDER OF BUSINESS	Audit Services
Approval of Request for Proposals and Selection Criteria
Mr. LeBrun stated this starts on page 32 of the agenda. As part of the requirements for Community Development Districts, they are required to undergo a third-party financial audit each year. He noted previously the Board of Supervisors appointed an Audit Committee which consisted of the Board with Mr. Ken Belshe as the Chair. This is approval of the request for proposals and selection criteria. In the agenda, there is an actual request for proposal and the selection criteria. This is what the Audit Committee will use to rank the proposals that come in and also the requests for proposals.
Mr. Livingston asked if Monday October 30th will be left as the due date. Mr. LeBrun stated that is typically the time window that we can get responses back. He noted they publicly announce the request for proposals and then will get those responses back. You guys will approve that request for proposal and also the selection criteria which shows the points that the Audit Committee will use to rank the proposals that come in and ultimately select their number one candidate to perform the audit.

On MOTION by Mr. Lusby, seconded by Mr. Livingston, with all in favor, the Request for Proposals and Selection Criteria, was approved.

Approval of Notice of Request for Proposals for Audit Services
Mr. LeBrun stated this is on page 37 of the electronic agenda and is the actual notice that will be advertised per statute and publicly announced that we are accepting proposals for the Audit of the Tranquility Community Development District Fiscal Year 2023.

On MOTION by Mr. Belshe, seconded by Mr. Livingston, with all in favor, the Notice of Request for Proposals for Audit Services, was approved.

Public Announcement of Opportunity to Provide Audit Services
Mr. LeBrun stated they will publicly announce the opportunity for any qualified auditing firm to respond to the RFP and will advertise it per statute. We will bring those responses back to the Board at the next meeting for the Audit Committee to review and make their number one selection based on the criteria that was just approved. Mr. Livingston asked when the audit has to

October 11, 2023	Tranquility CDD

be and if a special meeting will be scheduled. Mr. LeBrun stated typically in June and we will align everything with the already scheduled meetings and get those in so the Board has time to review it as part of the scheduled meeting.

FOURTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Proposal to Provide
Financial Auditing Services:
TRANQUILITY
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: October 30, 2023 5:00PM

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

October 30, 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, 2023, with an option for four (4) additional annual renewals.

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 David Caplivski, CPA (dcaplivski@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

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 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.”
- David Caplivski

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)

David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council	
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control District	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Brevard	San Carlos Park Fire & Rescue Retirement Plan	
CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District	
City of Lauderhill GERS	South Trail Fire Protection & Rescue District	
City of Parkland Police Pension Fund	Town of Haverhill	
City of Sunrise GERS	Town of Hypoluxo	
Coquina Water Control District	Town of Hillsboro Beach	
Central County Water Control District	Town of Lantana	
City of Miami (program specific audits)	Town of Lauderdale By-The–Sea Volunteer Fire Pension	
City of West Park	Town of Pembroke Park	
Coquina Water Control District	Village of Wellington	
East Central Regional Wastewater Treatment Facl.	Village of Golf	
East Naples Fire Control & Rescue District		

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	64
Total Hours	88 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

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 years ended September 30, 2023-2027 are as follows:

  Year Ended September 30,			Fee		
2023	$3,200	
2024	$3,300	
2025	$3,400	
2026	$3,500	
2027	$3,600	
TOTAL (2023-2027)	$17,000	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees 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.

Section B

Tranquility Community Development District

Proposer

DiBartolomeo, McBee, Hartley & Barnes, P.A. Certified Public Accountants
2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950 (772) 461-8833
591 SE Port St. Lucie Boulevard Port Saint Lucie, Florida 34984 (772) 878-1952

Contact:

Jim Hartley, CPA Principal

TABLE OF CONTENTS

Letter of Transmittal Professional Qualifications
Professional Staff Resources	1-2
Current and Near Future Workload	2
Identification of Audit Team	2
Resumes	3-5
Governmental Audit Experience	6
Additional Data
Procedures for Ensuring Quality Control & Confidentiality	7
Independence	7-8
Computer Auditing Capabilities	8
Contracts of Similar Nature	9
Technical Approach
Agreement to Meet or Exceed the Performance Specifications	10
Tentative Audit Schedule	11
Description of Audit Approach	12-15
Proposed Audit Fee	16

DMHB	DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS	

Tranquility
Community Development District Audit Selection Committee

Dear Committee Members:

We are pleased to have this opportunity to present the qualifications of DiBartolomeo, McBee, Hartley & Barnes, P.A. (DMHB) to serve as Tranquility Community Development District’s independent auditors. The audit is a significant engagement demanding various professional resources, governmental knowledge and expertise, and, most importantly, experience serving Florida local governments. DMHB understands the services required and is committed to performing these services within the required time frame. We have the staff available to complete this engagement in a timely fashion. We audit several entities across the State making it feasible to schedule and provide services at the required locations.
Proven Track Record— Our clients know our people and the quality of our work. We have always been responsive, met deadlines, and been willing to go the extra mile with the objective of providing significant value to mitigate the cost of the audit. This proven track record of successfully working together to serve governmental clients will enhance the quality of services we provide.
Experience—DMHB has a history of providing quality professional services to an impressive list of public sector clients in Florida. We currently serve a large number of public sector entities in Florida, including cities, villages, special districts, as well as a large number of community development districts. Our firm has performed in excess of 100 community development district audits. In addition, our senior management team members have between 25 and 35 years experience in serving Florida governments. DMHB is a recognized leader in providing services to governmental and non-profit agencies within the State of Florida. Through our experience in performing audits, we have been able to increase our audit efficiency and therefore reduce cost. We have continually passed this cost saving on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with audit standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up to date on all changes that are occurring within the industry.

2222 Colonial Road, Suite 200• Fort Pierce, Florida 34950•772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., •Port St. Lucie, Florida 34984•772-878-1952•Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member AICPA Private Company Practice Section

WWW.DMHBCPA.NET

Timeliness – In order to meet the Districts needs, we will perform interim internal control testing by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 31st. Follow up review will be completed as necessary.

Communication and Knowledge Sharing— Another driving force behind our service approach is frequent, candid and open communication with management with no surprises. During the course of the audit, we will communicate with management on a regular basis to provide you with a status report on the audit and to discuss any issues that arise, potential management letter comments, or potential audit differences.

In the accompanying proposal, you will find additional information upon which you can evaluate DMHB’s qualifications. Our full team is in place and waiting to serve you. Please contact us at 2222 Colonial Road, Suite 200 Fort Pierce, FL 34950. Our phone number is (772) 461-8833. We look forward to further discussion on how our team can work together with you.

Very truly yours,

DiBartolomeo, McBee, Hartley & Barnes, P.A.

PROFESSIONAL QUALIFICATIONS

DiBartolomeo, McBee, Hartley & Barnes, P.A. is a local public accounting firm with offices in the cities of Fort Pierce and Port St. Lucie. The firm was formed in 1982.

Professional Staff Resources

Our services will be delivered through personnel in both our Port St. Lucie and Ft. Pierce offices, located at 591 S.E. Port St. Lucie Blvd., Port St. Lucie, FL 34984 and 2222 Colonial Road, Suite 200, Fort Pierce, Florida 34950, respectively. DMHB has a total of 19 professional staff including 9 with extensive experience serving governmental entities.

Professional Staff	Number of	
Classification	Professionals	
Partner	4	
Managers	2	
Senior	2	
Staff	11	
	19	

DiBartolomeo, McBee, Hartley & Barnes provides a variety of accounting, auditing, tax litigation support, estate planning, and consulting services. Some of the governmental, non-profit accounting, auditing and advisory services currently provided to clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under the OMB A-133 audit criteria

Issuance of Comfort Letters, consent letters, and parity certificates in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews

Assisting in compiling historical financial data for first-time and subsequent submissions for the GFOA Certificate of Achievement for Excellence in Financial Reporting

1

PROFESSIONAL QUALIFICATIONS (CONTINUED)

Professional Staff Resources (Continued)

Audits of franchise fees received from outside franchisees

Preparation of annual reports to the State Department of Banking and Finance

Audits of Internal Controls – Governmental Special Project

Assistance with Implementation of current GASB pronouncements

Current and Near Future Workload
In order to better serve and provide timely and informative financial data, we have comprised an experienced audit team. Our present and future workloads will permit the proposed audit team to perform these audits within the time schedule required and meet all deadlines.

Identification of Audit Team

The team is composed of people who are experienced, professional, and creative. They fully understand your business and will provide you with reliable opinions. In addition, they will make a point to maintain ongoing dialogue with each other and management about the status of our services.

The auditing firm you select is only as good as the people who serve you. We are extremely proud of the outstanding team we have assembled for your engagement. Our team brings many years of relevant experience coupled with the technical skill, knowledge, authority, dedication, and most of all, the commitment you need to meet your government reporting obligations and the challenges that will result from the changing accounting standards.

A flow chart of the audit team and brief resumes detailing individual team members’ experience in each of the relevant areas follow.

Jim Hartley, CPA – Engagement Partner (resume attached) Will assist in the field as main contact

Jay McBee, CPA – Technical Reviewer (resume attached) Christine Kenny, CPA – Senior (resume attached)

2

Jim Hartley
Partner – DiBartolomeo, McBee, Hartley & Barnes

Experience and Training

Jim has over 35 years of public accounting experience and would serve as the engagement partner. His experience and training include:

35 years of non-profit and governmental experience.
Specializing in serving entities ranging from Government to Associations and Special District audits.
Has performed audits and advisory services for a variety of public sector entities.
Has extensive experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines.
Experienced in maintaining the GFOA Certificate of Achievement.
120 hours of CPE credits over the past 3 years.
Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities, counties, special districts and community development districts. Jim has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Jim currently provides internal audit and consulting services to governmental entities and non-profit agencies to assist in implementing and maintaining “best practice” accounting policies and procedures. Jim provides auditing services to the Fort Pierce Utilities Authority, St. Lucie County Fire District, City of Port St. Lucie, Tradition CDD #1 – 10, Southern Groves CDD #1-6, Multiple CDD audits, Town of St. Lucie Village, Town of Sewall’s Point, Town of Jupiter Island along with several other entities, including Condo and Homeowner Associations.

Education and Registrations

Bachelor of Science in Accounting – Sterling College.
Certified Public Accountant
Professional Affiliations

Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service

Treasurer & Executive Board - St. Lucie County Chamber of Commerce
Budget Advisory Board - St. Lucie County School District
Past Treasurer - Exchange Club for Prevention of Child Abuse & Exchange Foundation Board
Board of Directors – State Division of Juvenile Justice

Jay L. McBee
Partner – DiBartolomeo, McBee, Hartley & Barnes

Experience and Training

Jay has over 45 years of public accounting experience and would serve as the technical reviewer on the audit. His experience and training include:

45 years of government experience.
Specializing in serving local government entities.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, special districts, and school districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the
Rules of the Auditor General.
Has extensive experience in performing pension audits.
Experienced in developing and maintaining the GFOA Certificate of Achievement.
120 Hours of relevant government CPE credits over the past 3 years.
Experience in municipal bond and other governmental-financing options and offerings.
Recent Engagements

Has provided auditing services on local governmental entities including towns, villages, cities, counties, special district and community development districts. Jay has assisted with financial preparation, system implementation, and a variety of government services to a wide range of governmental entities. Jay currently provides auditing services to the City of Port St. Lucie, City of Okeechobee Pension Trust Funds, St. Lucie County Fire District Pension funds, along with several other non-profit and governmental entities.

Education and Registrations

Bachelor of Science in Accounting and Quantitative Business Management – West Virginia University.
Certified Public Accountant
Professional Affiliations

Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service

Member of the St. Lucie County Citizens Budget Committee
Finance committee for the First United Methodist Church
Treasurer of Boys & Girls Club of St. Lucie County

Christine M. Kenny, CPA
Senior Staff – DiBartolomeo, McBee, Hartley & Barnes
Experience and training
Christine has over 18 years of public accounting experience and would serve as a senior staff for the Constitutional Officers. Her experience and training include:

18 years of manager and audit experience.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, towns and special districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the Rules of the Auditor General.
100 hours of relevant government CPE credits over the past 3 years.

Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities and special districts. Christine has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Christine currently provides services to multiple agencies to assist in implementing and maintaining “best practice” accounting policies and procedures.
Engagements include St. Lucie County Fire District, City of Fort Pierce, Town of Sewall’s Point, and Town of St. Lucie Village.

Education and Registrations

Bachelor of Science in Accounting – Florida State University
Professional Affiliations
Active Member of the Florida Institute of Certified Public Accountants
Active Member of the American Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association

PROFESSIONAL QUALIFICATIONS (CONTINUED)

Governmental Audit Experience

DiBartolomeo, McBee, Hartley & Barnes, P.A., through its principals and members, has provided continuous in-depth professional accounting, auditing, and consulting services to local government units, nonprofit organizations, and commercial clients. Our professionals have developed considerable expertise in performing governmental audits and single audits and in preparing governmental financial statements in conformance with continually evolving GASB pronouncements, statements, and interpretations. All of the public sector entities we serve annually are required to be in accordance with GASB pronouncements and government auditing standards. We currently perform several Federal and State single audits in compliance with OMB Circular A- 133 and under the Florida Single Audit Act. Our professionals are also experienced in assisting their clients with preparing Comprehensive Annual Financial Reports (GFOA).

All work performed by our firm is closely supervised by experienced certified public accountants. Only our most seasoned CPA’s perform consulting services. Some of the professional accounting, auditing, and management consulting services currently provided to our local governmental clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under OMB A-133 audit criteria and the Florida Single Audit Act
Assisting in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement of Excellence in Financial Reporting
Audits of franchise fees received from outside franchisees
Assistance with Implementation of GASB-34
Internal audit functions
Fixed assets review and updating cost/depreciation allocations and methods

ADDITIONAL DATA

Procedures for Ensuring Quality Control & Confidentiality

Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. DiBartolomeo, McBee, Hartley & Barnes is formally dedicated to that commitment.

In an effort to continue to maintain the standards of working excellence required by our firm, DiBartolomeo, McBee, Hartley & Barnes, P.A. joined the Quality Review Program of the American Institute of Certified Public Accountants. To be a participating member firm, a firm must obtain an independent compliance review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements. The scope of peer review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence
Assignment of professional personnel to engagements
Consultation on technical matters
Supervision of engagement personnel
Hiring and employment of personnel
Professional development
Advancement
Acceptance and continuance of clients
Inspection and review system

Independence

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, independent auditors must exercise utmost care in the performance of their duties.

Our firm has provided continuous certified public accounting services in the government sector for 31 years, and we are independent of the Community Development Districts as defined by the following rules, regulations, and standards:

ADDITIONAL DATA (CONTINUED)

Independence (Continued)

Au Section 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants
ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants
Chapter 21A-21, Florida Administrative Code
Section 473.315, Florida Statutes
Government Auditing Standards, issued by the Comptroller General of the United States

Computer Auditing Capabilities

DiBartolomeo, McBee, Hartley & Barnes’ strong computer capabilities as demonstrated by our progressive approach to computer auditing and extensive use of microcomputers. Jay McBee is the MIS partner for DMHB. Jay has extensive experience in auditing and evaluating various computer systems and would provide these services in this engagement.

We view the computer operation as an integral part of its accounting systems. We would evaluate the computer control environment to:

Understand the computer control environment’s effect on internal controls
Conclude on whether aspects of the environment require special audit attention
Make preliminary determination of comments for inclusion in our management letter

This evaluation includes:

System hardware and software
Organization and administration
Access

Contracts of Similar Nature within References

Client	
Years	Annual Audit In Accordance With GAAS	
Engagement Partner	
Incl. Utility Audit/ Consulting	
GFOA
Cert.	
GASB 34
Implementation & Assistance	
Total Hours	
St. Lucie County Fire District Karen Russell, Clerk-Treasurer (772)462-2300	1984 -
Current	√	
Jim Hartley			√	
250-300	
City of Fort Pierce
Johnna Morris, Finance Director (772)-460-2200	2005-
current	√	
Mark Barnes		√	√	
800	
Fort Pierce Utilities Authority Nina Hurtubise, Finance Director (772)-466-1600	2005-
current	
√	
Jim Hartley	
√	
√	
√	
600	
Town of St. Lucie Village
Diane Robertson, Town Clerk (772) 595-0663	
1999 –
current	√	
Jim Hartley			√	
100	
City of Okeechobee Pension Trust Funds
Marita Rice, Supervisor of Finance (863)763-9460	
1998 –
current	
√	
Jay McBee				
60	
St. Lucie County Fire District 175 Pension Trust Fund
Chris Bushman , Captain (772) 462-2300	
1990 –
current	
√	
Jay McBee				
60	
Tradition Community Development District 1-10
Alan Mishlove,District Finance Manager
(407)382-3256	
2002 -
current	
√	

Jim Hartley			
√	

350	
Legends Bay Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Union Park Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Deer Island Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Park Creek Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Waterleaf Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	

TECHNICAL APPROACH
An Express Agreement to Meet or Exceed the Performance Specifications.
The audit will be conducted in compliance with the following requirements:

Rules of the Auditor General for form and content of governmental audits
Regulations of the State Department of Banking and Finance
Audits of State and Local Governmental Units-American Institute of Certified Public Accountants.
The audit report shall contain the opinion of the auditor in reference to all financial statements, and an opinion reflecting compliance with applicable legal provisions.
We will also provide the required copies of the audit report, the management letter, any related reports on internal control weaknesses and one copy of the adjusting journal entries and financial work papers.
The auditor shall, at no additional charge, make all related work papers available to any Federal or State agency upon request in accordance with Federal and State Laws and Regulations.
We will work in cooperation with the District, its underwriters and bond council in regard to any bond issues that may occur during the term of the contract.
The financial statements shall be prepared in conformity with Governmental Accounting Standards Board Statement Number 34, 63 and 65.

We will commit to issuing the audit for each Fiscal year by June 1st of the following year. In order to ensure this we will perform interim internal control testing as required by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 30th. Follow up review will be completed as necessary.

b. A Tentative Schedule for Performing the Key phases of the Audit

Audit Phase and Tasks

Planning Phase:
Meetings and discussions with Tranquility Community Development District personnel regarding operating, accounting and reporting matters
Discuss management expectations, strategies and objectives
Review operations Develop engagement plan
Study and evaluate internal controls Conduct preliminary analytical review
Detailed Audit Phase:
Conduct final risk assessment Finalize audit approach plan
Perform	substantive	tests	of	account
balances
Perform	single	audit	procedures	(if applicable)
Perform statutory compliance testing
Closing Phase:
Review subsequent events, contingencies and commitments
Complete	audit	work	and	obtain management representations
Review proposed audit adjustments with client
Reporting Phase:
Review or assist in preparation of financial statement for Tranquility Community Development District
Prepare management letter and other special reports
Exit conference with Tranquility Community Development	District officials and management
Delivery of final reports

Oct.

Nov.

Dec.

Jan.

Feb.

Mar.

Apr.

SPECIFIC AUDIT APPROACH
Our partners are not strangers who show up for an entrance conference and an exit conference. We have developed an audit plan that allows the partners to directly supervise our staff in the field. By assigning two partners to the audit, we will have a partner on-site for a significant portion of the fieldwork. This also gives the District an additional contact individual for questions or problems that may arise during the audit.

The scope of our services will include a financial, as well as, a compliance audit of the District’s financial statements. Our audit will be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Additionally, our audit will be conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of local government entity audits performed in the State of Florida.

Our audit approach places emphasis on the accounting information system and how the data is recorded, rather than solely on the verification of numbers on a financial statement. This approach enables us to:

Maximize our understanding of the District’s operating environment
Minimize time required conducting the audit since we start with broad considerations and narrow to specific audit objectives in critical areas

Our audit approach consists of four phases encompassing our audit process:

Planning Phase
Detailed Audit Phase
Closing Phase
Reporting

Planning Phase
Meetings and Expectations:
Our first step in this phase will be to set up a planning meeting with the financial and operating management of Tranquility Community Development District. Our goal here is to eliminate “surprises.” By meeting with responsible officials early on we can discuss significant accounting policies, closing procedures and timetables, planned timing of our audit procedures and expectations of our work. This will also be the starting point for our discussions with management related to SAS No. 99-Consideration of Fraud in a Financial Statement Audit. Inquiries will be made regarding managements knowledge of fraud and on management’s views regarding the risk of fraud.

Review Operations and Develop Engagement Plan
It is critical that we understand the District’s operating environment. To do this we will obtain and review such items as, organizational charts, recent financial statements, budget information, major contracts and lease agreements. We will also gather other information necessary to increase our understanding of the District’s operations, organization, and internal control.

Study and Evaluate Internal Control
As part of general planning, we will obtain an understanding and assessment of the District’s control environment. This assessment involves a review of management’s operating style, written internal control procedures, and the District’s accounting system. The assessment is necessary to determine if we can rely on control procedures and thus reduce the extent of substantive testing.

We then test compliance with established control procedures by ascertaining that the significant strengths within the system are functioning as described to us. Generally, transactions are selected and reviewed in sufficient detail to permit us to formulate conclusions regarding compliance with control procedures and the extent of operation compliance with pertinent laws and regulations. This involves gaining an understanding of the District’s procedures, laws and regulations, and testing systems for compliance by examining contracts, invoices, bid procedures, and other documents. After testing controls, we then evaluate the results of those tests and decide whether we can rely on controls and thus reduce other audit procedures.

Conduct Preliminary Analytical Review
Also during the planning stage, we undertake analytical procedures that aid us in focusing our energies in the right direction. We call these analytical reviews.

A properly designed analytical review can be a very effective audit procedure in audits of governmental units. Analytical reviews consist of more than just a comparison of current-year actual results to prior-year actual results. Very effective analytical review techniques include trend analysis covering a number of years and comparisons of information not maintained totally within the financial accounting system, such as per capita information, prevailing market interest rates, housing statistics, etc.

Some examples of effective analytical reviews performed together and/or individually include:

Comparison of current-year actual results with current-year budget for the current and past years with investigation of significant differences and/or trends
Trend analysis of the percentage of current-year revenues to current-year rates for the current and previous years with investigation of significant changes in the collection percentage
Trend analysis of the percentage of expenditures by function for the current and previous years with investigation of significant changes in percentages by department
Monthly analysis of receipts compared to prior years to detect trends that may have audit implications

Conclusions reached enable us to determine the nature, timing and extent of other substantive procedures.

Detailed Audit Phase

Conduct Final Risk Assessment and Prepare Audit Programs
Risk assessment requires evaluating the likelihood of errors occurring that could have a material affect on the financial statements being audited. The conclusions we reach are based on many evaluations of internal control, systems, accounts, and transactions that occur throughout the audit. After evaluating the results of our tests of control and our final risk assessment we can develop detailed audit programs.
Perform Substantive Tests of Account Balances
These tests are designed to provide reasonable assurance as to the validity of the information produced by the accounting system. Substantive tests involve such things as examining invoices supporting payments, confirmation of balances with independent parties, analytical review procedures, and physical inspection of assets. All significant accounts will be subjected to substantive procedures. Substantive tests provide direct evidence of the completeness, accuracy, and validity of data.

Perform Single Audit Procedures (if applicable)
During the planning phase of the audit we will request and review schedules of expenditures of federal awards and state financial assistance. These schedules will be the basis for our determination of the specific programs we will test.

In documenting our understanding of the internal control system for the financial statement audit, we will identify control activities that impact major federal and state programs as well. This will allow us to test certain controls for the financial audit and the single audit concurrently. We will then perform additional tests of controls for each federal and state program selected for testing. We will then evaluate the results of the test of controls to determine the nature, timing and extent of substantive testing necessary to determine compliance with major program requirements.

Perform Statutory Compliance Testing

We have developed audit programs for Tranquility Community Development District designed to test Florida Statutes as required by the Auditor General. These programs include test procedures such as general inquiries, confirmation from third parties, and examination of specific documents.

Closing Phase

During the closing phase we perform detail work paper reviews, request legal letters, review subsequent events and proposed audit adjustments. Communication with the client is critical in this phase to ensure that the information necessary to prepare financial statements in conformity with accounting principles generally accepted in the United States has been obtained.

Reporting Phase

Financial Statement Preparation
As a local firm, we spend a considerable amount of time on financial statement preparation and support. With this in mind, we can assist in certain portions of the preparation of financial statements or simply review a draft of financials prepared by your staff. We let you determine our level of involvement.

Management Letters

We want to help you solve problems before they become major.

Our management letters go beyond citing possible deficiencies in the District’s internal control structures. They identify opportunities for increasing revenues, decreasing costs, improving management information, protecting assets and improving operational efficiency.

The diversity of experience of our personnel and their independent and objective viewpoints make the comments, observations, and conclusions presented in our management letters a valuable source of information. We have provided positive solution-oriented objective recommendations to our governmental clients regarding investments, accounting accuracy, data processing, revenue bonds, payroll, utility billing, purchasing, budgeting, risk management, and internal auditing.

This review ensures the integrity of the factual data in the management letter but does not influence or impair our independence.

Exit Conferences and Delivery of Reports

We anticipate meeting with appropriate District personnel in February and issuing the final required reports by the May meeting of each year.

PROPOSED AUDIT FEE

DiBartolomeo, McBee, Hartley & Barnes P.A. will perform the annual audit of Tranquility Community Development District for the five years as follows:

September 2023	$ 2,950	
September 2024	$ 3,150	
September 2025	$ 3,350	
September 2026	$ 3,500	
September 2027	$ 3,600	

In years of new debt issuance fees may be adjusted as mutually agreed upon.

Board of Supervisors Meeting

Minutes

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, October 11, 2023 at 2:00 p.m. at 5445 S. Washington Ave. Floor, Titusville, Florida.

Present and constituting a quorum were:

Kenneth Belshe	Vice Chairman
William Livingston	Assistant Secretary
David Lusby	Assistant Secretary

Also, present were:

Jeremy LeBrun	GMS, Manager
Rodney Honeycutt	District Engineer, Honeycutt & Associates
David Rothman by phone	Bryant Miller Olive, PA
Nika Hosseini by phone	Cobb Cole Attorneys

The following is a summary of the discussions and actions taken at the October 11, 2023 Tranquility Community Development District’s Regular Board of Supervisor’s Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. LeBrun called the meeting to order at 2:00 p.m. Three Board members were in attendance constituting a quorum.

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

October 11, 2023	Tranquility CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the August 9, 2023
Board of Supervisors Meeting
Mr. LeBrun presented the minutes of the August 9, 2023 Board of Supervisors meeting.
He asked the Board for any comments or corrections to those. The Board had no changes.

On MOTION by Mr. Livingston, seconded by Mr. Belshe, with all in favor, the Minutes of the August 9, 2023 Board of Supervisors meeting, were approved.

FOURTH ORDER OF BUSINESS	Appointment of Audit Committee
Mr. LeBrun stated the CDD being a government entity is required to have an independent third party audit its finances every year. He noted part of that process is that the Board appoints an Audit Committee. Staff recommends that the Board appoint themselves as the Audit Committee and then select a Chairman to run the Audit Committee meetings.

On MOTION by Mr. Belshe, seconded by Mr. Lusby, with all in favor, the Appointment of Audit Committee and Ken Belshe as Audit Committee Chair, was approved.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hosseini had nothing new to report to the Board.

Engineer
Mr. Honeycutt had nothing further to report.

District Manager’s Report
Balance Sheet and Income Statement
Mr. LeBrun presented the unaudited financials. He noted first is the balance sheet and income statement that starts on page 12 of the electronic agenda. He stated no action is required by the Board.

Ratification of Funding Requests No. 12-13
Mr. LeBrun stated he is looking for ratification of Funding Requests No. 12-13 which starts on page 19 of the electronic agenda.

October 11, 2023	Tranquility CDD

On MOTION by Mr. Lusby, seconded by Mr. Belshe, with all in favor, Funding Requests No. 12-13, were ratified.

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

SEVENTH ORDER OF BUSINESS	Supervisors Requests
There being no comments, the next item followed.

EIGHTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Belshe, seconded by Mr. Livingston, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

RESOLUTION 2024-01

A RESOLUTION OF THE TRANQUILITY COMMUNITY DEVELOPMENT DISTRICT ELECTING AN ASSISTANT SECRETARY OF THE BOARD OF SUPERVISORS

WHEREAS, the Board of Supervisors of the Tranquility Community Development District desires to elect 	Jeremy LeBrun	 as an Assistant Secretary.

NOW, THREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE TRANQUILITY COMMUNITY DEVELOPMENT DISTRICT:

	Jeremy Lebrun	 is elected Assistant Secretary of the Board of Supervisors.

Adopted this 	day of 	, 2023.

Secretary/ Assistant Secretary	Chairman/ Vice Chairman

Section V

Tranquility CDD Auditor Selection	
	
Ability of Personnel (20 pts)	
Proposer's Experience (20 pts)	
Understading of Scope of Work (20 pts)	
Ability to Furnish the Required Services (20 pts)	

Price (20 pts)	
Total Points Earned	
Ranking
(1 being highest)	
					2023- $3,200			
Grau & Associates					2024- $3,300
2025- $3,400			
					2026- $3,500			
					2027- $3,700			
					2023- $2,950			
DiBartolomeo, McBee, Hartley & Barnes					2024- $3,150
2025- $3,350
2026- $3,500			
					2027- $3,600			

Section VI

Section C

Section 1

Tranquility
Community Development District

Unaudited Financial Reporting
September 30, 2023

Table of Contents

	Balance Sheet

	General Fund

	Capital Projects Fund

	Month to Month

Tranquility
Community Development District Combined Balance Sheet September 30, 2023

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

$	5,422	

$	

-	

$	5,422	
Due From Developer	$	5,654	$	-	$	5,654	
Total Assets	$	11,076	$	-	$	11,076	
Liabilities:
Accounts Payable	

$	219	

$	

-	

$	219	
Total Liabilites	$	219	$	-	$	219	
Fund Balance:
Unassigned	

$	10,857	

$	

-	

$	10,857	
Total Fund Balances	$	10,857	$	-	$	10,857	
					
Total Liabilities & Fund Balance	$	11,076	$	-	$	11,076	

Tranquility
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/23	Thru 09/30/23	Variance	

Revenues:					
Developer Contributions	$	136,860	$	136,860	$	61,040	$	(75,820)	
Total Revenues	$	136,860	$	136,860	$	61,040	$	(75,820)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	12,000	$	1,800	$	10,200	
FICA Expense	$	900	$	900	$	138	$	762	
Engineering	$	15,000	$	15,000	$	575	$	14,425	
Attorney	$	25,000	$	25,000	$	2,898	$	22,102	
Annual Audit	$	4,000	$	4,000	$	2,800	$	1,200	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	
Arbitrage	$	450	$	450	$	-	$	450	
Dissemination	$	5,000	$	5,000	$	-	$	5,000	
Trustee Fees	$	3,750	$	3,750	$	-	$	3,750	
Management Fees	$	40,000	$	40,000	$	40,000	$	0	
Information Technology	$	1,800	$	1,800	$	1,800	$	-	
Website Maintenance	$	1,200	$	1,200	$	2,950	$	(1,750)	
Telephone	$	300	$	300	$	-	$	300	
Postage & Delivery	$	1,000	$	1,000	$	17	$	983	
Insurance	$	5,000	$	5,000	$	5,000	$	-	
Printing & Binding	$	1,000	$	1,000	$	42	$	958	
Legal Advertising	$	10,000	$	10,000	$	1,099	$	8,901	
Other Current Charges	$	4,000	$	4,000	$	190	$	3,810	
Office Supplies	$	625	$	625	$	1	$	624	
Travel Per Diem	$	660	$	660	$	-	$	660	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total Expenditures	$	136,860	$	136,860	$	59,485	$	77,375	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	1,555		
					
Fund Balance - Beginning	$	-		$	9,303		
					
Fund Balance - Ending	$	-		$	10,857		

Tranquility
Community Development District Capital Projects Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 09/30/23	Thru 09/30/23	Variance	

Revenues:

Interest	

$	

-	$	

-	$	-	

$	-	
Total Revenues	$	-	$	-	$	-	$	-	

Expenditures:

Capital Outlay - COI	

$	

-	$	

-	$	300	

$	(300)	
Total Expenditures	$	-	$	-	$	300	$	(300)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(300)		

Other Financing Sources/(Uses):

Developer Advances	

$	

-	$	

-	$	300	

$	300	
Total Other Financing Sources/(Uses)	$	-	$	-	$	300	$	300	
					
Net Change in Fund Balance	$	-	$	-		
					
Fund Balance - Beginning	$	-	$	-		
					
Fund Balance - Ending	$	-	$	-		

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  $

-	$	-	$

-	$	14,912  $

3,583  $

3,735  $

5,465  $

5,599  $

5,039  $

4,697  $

9,251  $

61,040

Total Revenues	$	8,758	$	-	$	-	$	-	$	14,912	$	3,583	$	3,735	$	5,465	$	5,599	$	5,039	$	4,697	$	9,251	$	61,040	

Expenditures:														
General & Administrative:														
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	600	$	-	$	600	$	-	$	-	$	600	$	-	$	1,800	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	46	$	-	$	46	$	-	$	-	$	46	$	-	$	138	
Engineering	$	-	$	575	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	575	
Attorney	$	-	$	-	$	-	$	-	$	-	$	128	$	783	$	656	$	858	$	255	$	219	$	-	$	2,898	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,000	$	800	$	-	$	-	$	2,800	
Assessment Administration	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Dissemination	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trustee Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Management Fees	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	3,333	$	40,000	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	1,800	
Website Maintenance	$	100	$	1,850	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	2,950	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Postage & Delivery	$	-	$	0	$	-	$	-	$	3	$	-	$	3	$	2	$	3	$	1	$	1	$	4	$	17	
Insurance	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,000	
Printing & Binding	$	-	$	0	$	-	$	-	$	-	$	-	$	21	$	-	$	12	$	-	$	-	$	9	$	42	
Legal Advertising	$	-	$	181	$	-	$	-	$	-	$	235	$	-	$	-	$	-	$	447	$	235	$	-	$	1,099	
Other Current Charges	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	25	$	133	$	(45)	$	38	$	38	$	190	
Office Supplies	$	-	$	-	$	-	$	-	$	0	$	-	$	0	$	0	$	0	$	0	$	0	$	0	$	1	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total Expenditures	$	8,758	$	6,090	$	3,583	$	3,583	$	3,587	$	4,592	$	4,390	$	4,912	$	6,590	$	5,042	$	4,722	$	3,636	$	59,485	
														
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(6,090)	$	(3,583)	$	(3,583)	$	11,325	$	(1,009)	$	(656)	$	553	$	(991)	$	(2)	$	(25)	$	5,616	$	1,555	

Section 2

Tranquility
Community Development District

Funding Request #12
July19, 2023

Bill to:	Carolina Holdings, LLC
General Fund
Payee	FY2023

Cobb Cole, P.A.
Inv# 37164 - General Counsel May 2023	$	655.50
GMS
Invoice# 17-- Management Fees - July 2023	$	3,583.96
Grau & Associates
Invoice# 24508 -Audit FYE 9/30/22	$	800.00

$	5,039.46

$	5,039.46

Please make check payable to:

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

Cobb Cole, P.A. 8'			INVOICE	
Post Office Box 2491				
Daytona Beach, FL 32115-2491
us				
lnvoices@cobbcole.com				
www.cobbcole.com				
0: 3862558171				
31D - 6io Dl5				
Bill To:				
49308 - Tranquility CDD				
c/o GMS-FL, LLC				
219 East Livingston Street				
Orlando, FL 32801				

Time Entries				
Time Entries	. Billed By	Hours	SUll	
Billable	Nika K Hosseini	0.20	$51.00	
5/2/2023				
Corresponded with district management regarding acquisition agreement.				
Review/analyze A104	Mark A Watts	0.70	$273.00 '	
5/8/2023				
Reviewed draft plat and comments from district staff; Followed up regarding same.				
Billable	Nika K Hosseini	0.50	$127.50	
5/8/2023				
Reviewed plat; Corresponded with team.				
Billable	Nika K Hosseini	0.40	$102.00	
5/10/2023				
Participated in board meeting.				

::  : 3	
NikaK H sseini	
0.40	$102.00	"L'i	

Corresponded with district team; Reviewed plat.

tiA'''(..-
2.20	$655.50 *

Number	37164	
Issue Date	6/20/2023	
Due Date	7/20/2023	
Matter	49308 - General Work in Progress	
Email	gflint@gmscfl.com	

Total (USD)	$655.50  t

Paid	$0.00

Balance	$655.50
\\
1-35787 Previous Balance	Of\4.	$783.00  Yi
Total Outstanding	$1,438.50

Terms 8: Conditions

Your remaining prepaid credit: 0.00

Timekeeper Totals
Name

Nika K Hosseini

Rate

$255.00

Hours

1.50

Tote\

$382.50

 	

Mark A Watts

$390.00

0.70	$273.00

Trust Account Balance
Date	Item	Amount	Balance

6/22/2023			Current Balance

-	$0.00

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

Invoice

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

Invoice#: 17
Invoice Date: 7/1/23
Due Date: 7/1/23
case:
P.O. Number:

Management Fees • July 2023	31../o

Website Administration • July 2023	'35a

Information Technology-July 2023	oS J

3,333.33
100.00
150.00
0.03
0.60

3,333.33
100.00
150.00
0.03
0.60

Office Supplies J  l O

Postage	'l.J (YU

Description	Hours/Qty	Rate	Amount

Total	$3,583.96	
Payments/Credits	$0.00	
Balance Due	$3,583.96	

Grau and Associates-ftt
951 W. Yamato Road, Suite 280 Boca Raton, FL 33431- www.graucpa.com

Phone: 561-994-9299	Fax: 561-994-5823

Tranquility Community Development District 219 East Livingston Street
Orlando, FL 32801

Invoice No.	24508 Date	 07/03/2023

SERVICE

Audit FYE 09/30/2022

Current Amount Due

AMOUNT
$  	=aoo=.o=o
$	:a,B..,Oa..0..,0""0

-.u	,,- r
JUL	t	Lt,' I
05 2023

0-30
2 800.00

31-60
0.00

61 • 90
0.00

91 • 120
0.00

Over 120
0.00

Balance
2,800.00

Payment due upon receipt.

Tranquility
Community Development District

Funding Request #13
August 16. 2023

Bill to:	Carolina Holdings, LLC
General Fund
Payee	FY2023

GMS
Invoice# 18-- Management Fees - August 2023	$	3,584.16

Cobb Cole, P.A.
Inv# 38261 - General Counsel June 2023	$	858.00
Inv# 39565 - General Counsel July 2023	$	255.00

$	4,697.16

$	4,697.16

Please make check payable to:

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

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

Invoice

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

Invoice#: 18
Invoice Date: 8/1/23
Due Date: 8/1/23
Case:
P.O. Number:

1; 1,0

;	Description	Hours/Qty	Rate	Amount

5

1

Management Fees-August 2023 34° Website Administration - August 2023 35 ct Information Technology - August 2023 :!>6\
Office Supplies E IO
Postage <t O

[E	[Ea \Y] [Em
w AUG O 8 2023
By		3,333.33
100.00
150.00
0.06
0.77	3,333.33
100.00
150.00
0.06
0.77	

Total	$3,584.16	
Payments/Credits	$0.00	
Balance Due	$3,584.16	

Cobb Cole, P.A. l	INVOICE

Number	_ 38261	
Issue Date	7/19/2023	
Due Date	8/18/2023	
Matter	49308 - General Work in Progress	
Email	gflint@gmscfl.oom	

Post Office Box 2491

aw.:1'/3-o/S

Daytona Beach, FL 32.11§-2491
us
lnvoices@cobbcole.com
www.cobboole.com 0:3862558171

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

w AUG 1 6 2023

	Flat Fees			
	Flat Fees	Billed By	Price	Qty	Sub		
	Billable	MAW	$300.00	1.00	$300.00		
	6/22/2023			
	Audit Response Letter for Fiscal Year 2022			
	Flat Fees Total:	1.00	$300.00		
	Time Entries			
	Time Entries	Billed By	Hours	Sub		
	Billable	Nika K Hosseini	0.20	$51.00		
,	6/5/2023			
	Corresponded with district mangement.			
	Draft/revise A1 03	Mark A Watts	1.00	$390.00		
	6/20/2023			
	Drafted audit response letter.			
	Communicate (with client) A106	Mark A Watts	0.30	$117.00		
	6/23/2023			
	Reviewed draft financial audit and responded to auditor with sign-off.			
	1.50	$558.00		
	[E@[EOW[E	Total (USO)	
$858.00	
I	
		$0.00		
	Balance	$858.00		
	By	Total Outstanding

Terms 8: Conditions	$858.00		
	
Your remaining prepaid credit: 0.00			

Paid

Timekeeper Totals
Name

Nika K Hosseini Mark A Watts

Rate

$255.00

$390.00

Hours

0.20

1.30

Total

$51.00

$507.00

Trust Account Balance

Date

8/16/2023

Item	Amount

Current Balance

Balance

$0.00

/{o)IE iCi IE ll W [Efn) '/.il AUG 1 6 2023
By

Cobb Cole, P.A.	INVOICE

Number	39565	
Issue Date	8/14/2023	
Due Date	9/13/2023	
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 7126/2023
Reviewed plat; Corresponded with district regarding the same.

Nika K Hosseini	1.00

$255.00

1.00	$255.00

[E [E W[E
AUG 1 6 2023

By

Total (USO)	$255.00	I	
Paid	$0.00		
Balance	$255.00		
1-38261 Previous Balance	$858.00		
Total Outstanding	$1,113.00		

Terms 8: Conditions

Your remaining prepaid credit: 0.00

Timekeeper Totals
Name

Rate

Hours	Total

Nika K Hosseini	$255.00	1.00	$255.00

Trust Account Balance

Date

8116/2023

Item	Amount	Balance

Current Balance	$0.00

F

Tranquility
Community Development District

Funding Request #14
September 13,2023

Bill to:	Carolina Holdings, LLC

Payee

General Fund FY2023

1	GMS
Invoice# 19-- Management Fees - September 2023 $	3,597.10

$	3,597.10

 $	3,597.10 

Please make check payable to:

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

GM5-Central Florida, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

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

Invoice #: 19
Invoice Date: 9/1/23 Due Date: 9/1/23
Case:
P.o. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - September 2023	"6 t> Website Administration - September 2023 o?_ Information Technology - September 2023 o 1 Office Supplies SI0
Postage q o
Copies	'-lllJ

 -	
[E®[Eu w [Em7
W SEP 11 2023	I
l8y		3,333.33	3,333.33	
		100.00	100.00	
		150.00	150.00	
		0.21	0.21	
		4.41	4.41	
		9.15	9.15	
Total	$3,597.10
Payments/Credits	$0.00
Balance Due	$3,597.1o

Tranquility
Community Development District

Funding Request #15
September 20,2023

Bill to:	Carolina Holdings, LLC

Payee

General Fund FY2024

1	Egis - Insurance
Inv# 19230 -10/01/2023-10/01/2024	$	5,200.00

$	5,200.00

 $	5,200.00 

Please make check payable to:

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

 	

eu.tomer

Acct#	Tranquility Community Development District
1169	
o.te	08/29/2023	
C.tomer	
Kristina Rudez	
Pap	1 of 1	

	 .....

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

Payment "1for,nat1on	
invok.e.	,_ry	$	5,200.00	
Amtiunt		
Pa ntw:	lnvoice#19230 ...	
100123875	

Thank You

Customer: Tranquility Community Development District

Invoice	Effective	Transaction	Description	.Amo111nt	

19230	

10/01/2023	

Renew policy	Policy #100123875 10/01/2023-10/01/2024
Florida Insurance Alliance

Package - Renew policy Due Date: 8129/2023

[E [Ea w [Ell
SEP 15 2023	(l

By	

5,200.00	
	Totllfr	
	$	5,200.00	
	Thank You	
FOR PAYMENTS SENT OVERNIGHT:
Bank of America Lockbox Setvices, Lockbox 748555, 6000 Feldwood Rd. College Park, GA 30349		

Remit Payment To: Egis Insurance Advisors	(321)233-9939
P.O. Box 748555
Atlanta, GA 30374-8555	sclimer@egisadvisors.com	Date	
	08/29/2023	

Tranquility
Community Development District
Funding Request #16
September 28,2023

Bill to:	Carolina Holdings, LLC

Payee	
General Fund FY2023	

1	
Cobb Cole, P.A.		
	Inv# 40776-General Counsel Aug 2023	$	219.00	
2	Florida Today Communications
Inv# 0005870290 - LEGAL ADVERT ACCT:734169 - August 2023	
$	235.35	
		
$	454.35	

 $	454.35 

Please make check payable to:

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

Cobb Cole, P.A.	INVOICE

Number	40776	
Issue Date	9/19/2023	
Due Date	10/19/2023	
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 COD c/o GMS-FL, LLC
219 East Livingston Street Orlando, FL 32801

Time Entries		
Time Entries	Billed By	Hours	Sub	
Billable 8/9/2023
Participated in board meeting.	Nika K Hosseini	0.40	$102.00	
Communicate (other external) A 108 8/1512023	Mark A Watts	0.30	$117.00	
Conferred with FDEP regarding Indian River Lagoon water quality program.				
		0.70	$219.00 t	

Total (USO)	$219.00  t

[Erns[E□W[E
00 SEP 21 2023
By	 _

Paid	$0 00

;;,

Balance I- 382G I F'reviou SP.lance Total Outstanding

$219 00	'4./

$85800 -

$1,077.00

Terms 8: Conditions

Your remaining prepaid credit: 0.00

Timekeeper Totals		
Name	Rate	Hours	Total	
Nika K Hosseini	$255.00	0.40	$102.00	
Mark A Watts	$390.00	0.30	$117.00	

l-4077C	

Trust Account Balance

Date

Item

---------

Amount			 Balance 

9/21/2023

Current Balance	$0.00

m [E (m [E w [E m1
lfil SEP 21 2023
By

FaJn 2of2

Data	Description	 		Amount		
8/1123	Balance Foiwan:I		$447.16,	•	",	

Package AdVBrt/11/ng:			
Start-End Date Description	
PO Number	
Package Cost	
8/15/23-8/15123 0005797717 Ad#5797717	Notice of	$235.35 I	

As an incentive for customers, we provide a discount off the total invoice cost equal to the 3.99% service fee if you pay with c.ash/Check/ACH. Pay by

Total Cash Amount Due Service Fee 3.99%

/{o)lE & lE ll IYl lEfnl

=----  ,

1/R]	SEP 222023
By

$682.51
$27.23

Cash/Check/ACH and Savel

*Cash/Check/ACH Discount

-

-

-·-- -

..

•Payment Amount by Cash/Check/ACH

-$27.23

--

---

$682.51

..	·--

-..--...

-	--

----

- --------------

Pay-me-nt-Amo-unt by Credit-Ca-rd--

--------

$709.74-

-

."""

-	PLEASE  DETACH AND RETU-RN THIS PORTION WITH YOUR PAYMENT

AMOUNT PAID

-·

·-

--..	I

.......-	--·-

A<::COUNT NAME	ACCOUNT NUMBER

I

Tranquility COD	734169

INVOICE NUMBER
0005870290

CURRENT DUE

aGDAYS rfep'
PAST DUE

-- 60DAYS
PAST DUE

to DAYS
PAST DUE

120+DAYS
PAST DUE

UNAPPUEO

TOTAL CASH AMT DUE"
$682.51

PAYMENTS

$235.35I	, '\ $447.16

$0.00

$0.00

$0.00

$0.00

TOTAL CREDIT CARD AMTDUE
$709.74

REMmANOE ADDRESS (Include Acc4111d & lnv<>lw on c119Ck►

□

TO PAY WITH CREDIT CARD PLEASE FILL OUT BELOW:

Florida Today
P.O. Box 677592
Dallas, TX 75267-7592

0	VISA O MASTERCARD O DISCOVER
Card Number

AMEX

Exp Date  --
Signature

I 	I		CW Code		
Date

LocaliQ 4f
FLORIDA TODAY COMMUNICATIONS J( O·t(3 ,4
The Eagle I The Reporter

,..V...VUl'4 I 1111-\MC

 ,  _Tranqu..,i.lity COD

A\.i\oiUUN, "' IPAel

734169

1 of 1

-·

INVOICE#

0005870290

·-  -..---

BILLING PERlOD
Aug 1-Aug 31, 2023

p Rf.:PAY
(Memo Info)

UNAPPLIED
(fm:luded In amt due)

TOTAL CASH AMT DUE"

$0.00

$0.00

i

$682.51

Terms and Conditions: Past due accounts aro subject to interest at the rate of 18% por annum or the maximum legal rate (whichever Is less). Advertiser claims fora credtt related to rates incorrectly invoiced or paid must be submitted in wrtting to Publisher within 30 days of the invoice date or the claim will be waived. Any credit towards future advertising musl be used within 30 days or issuance or the credit will be forfeited.
AU funds payable in US dollars.

Loaig  :: E-mailed i volC9$ and online payments please c;ontact abgspeelal@gannett.com.Previous  nt

BILLING INQUIRIES/ADDRESS CHANGES 1-877-736-7612 or smb@ccc.gannett.com

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FEDERAL ID 20-3918856
number.	t

BILLING ACCOUNT NAME AND ADDRESS

Tranquility Cdd Stacie Vanderbilt 219 E. Livingston St.
Orlando, FL 32801-1508
•1111111III11•II11III111I1,1111•11111111•1I•11.,1111,11,,1.1,111,

PAYMENT DUEDATE
September 20, 2023

□□o□7341b9□□□aa□oa□o□□os87□29□o□□b82s11□2a□

TRANQUILITY CDD 219 E LIVINGSTON ST

ORLANDO, FL, 32801

STATE OF WISCONSIN COUNTY OF BROWN:
Before the undersigned authority personally appeared said legal cleri\, who on oath says that he or she is a Legal Advertising Representative of the fl.OBIDA TODY , a daily
newspaper published in Brevard County, Florida that the
attached copy of.advertisement, being a LegalAd In the matter of

Notice of Meetings

as published in.FLORIDA "J:ODAY in the issue(s} dated: or by publication on the newspaper's website. if authorized, on

.9811.5/2023
Affiant further says that the said FLORIDA TODAY i3 a newspaper in said Brevard County..i=loiida and·that the said newspaper has heretofore been continuously published in said Brevard County, Florida each day and has been entered as periodicals matter at the post office in
MELBOURNE in said Brevard County, Florida, for a period of
one year next preceding the first publica1ion of the attached copy of advertisement; and affiant further says that he or she has never paid nor promised any person, firm or coporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper.

Sworn to and Subscribed before me \his 15th of August 2023, by legal clerk who is personally known to me
....,_...,.

Affl/ J(;{

' St ) scons	. .	. .  . .
v_	5.iB·a::1
My commis.sion expires
Publication Cost: $235.35 Ad No: 0005797717
Customer No: BRE-0000001345
This le not an lnvolce
# of Affidavits1

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t"'-N	...NCY HEYRMAN
otary Public
....	!!,_Wis?onsin

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1/R]	SEP 2 2 2D23

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