Hammock Reserve Community Development District

Meeting Agenda June 5, 2025

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Hammock Reserve
Community Development District

219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
May 29, 2025

Board of Supervisors Meeting
Hammock Reserve Community Development District
Dear Board Members:

A Board of Supervisors Meeting of the Hammock Reserve Community Development District will be held Thursday, June 5, 2025 at 9:30 AM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

Zoom Video Link: https://us06web.zoom.us/j/82349741895
Zoom Call-In Number: 1-646-876-9923
Meeting ID: 823 4974 1895

Following is the advance agenda for the meeting:

Audit Committee Meeting

Roll Call
Public Comment Period
Review of Proposals and Tally of Audit Committee Members Rankings
Carr, Riggs & Ingram
DiBartolomeo, McBee, Hartley & Barnes
Grau & Associates
Adjournment

Board of Supervisors Meeting
Roll Call
Public Comment Period (Public Comments will be limited to three (3) minutes each)
Approval of Minutes of the April 3, 2025 Board of Supervisors Meeting & April 3, 2025 Audit Committee Meeting
Acceptance of the Rankings of the Audit Committee and Authorizing Staff to Send Notice of Intent to Award
Consideration of Resolution 2025-05 Setting a Public Hearing on the Adoption of Amended Parking & Towing Policies
Staff Reports
Attorney
Engineer
Consideration of Work Authorization 2025-2 from Dewberry for Preparation of the Annual Engineering Report
Field Manager’s Report (to be provided under separate cover)
Discussion Regarding Holiday Lighting Options
Consideration of Additional Dog Waste Stations in the Community

Consideration of Proposal for Purchase and Installation of Dog Waste Stations
Consideration of Proposal from Janitorial Maintenance Vendor for Dog Waste Station Collection Services
Presentation of Maps Denoting Waste Removal Locations
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Presentation of Number of Registered Voters—947
Reminder to Board Members to File Form 1’s by the July 1, 2025 Deadline
Other Business
Supervisors Requests and Audience Comments
Adjournment

Audit Committee Meeting

Section III

Section A

Professional Services Proposal for
Hammock Reserve Community Development District

April 28, 2025

Proposer
Carr, Riggs & Ingram
500 Grand Boulevard, Suite 210 Miramar Beach, FL 32550 Phone: 850.837.3141
Fax: 850.654.4619

Submitted by
Lauren Villarreal
Partner, CRI Advisors, LLC
Partner, Carr, Riggs & Ingram, L.L.C. lvillarreal@CRIadv.com

†This is not a CPA Firm.
*Assurance, attest, and audit services provided by Carr, Riggs & Ingram, L.L.C.

"Carr, Riggs & Ingram" and "CRI" are the brand names under which Carr, Riggs & Ingram, L.L.C.* ("CRI CPA*"), CRI Advisors, LLC† ("CRI Advisors†" or "Advisors†"), and Capin Crouse, LLC* ("Capin Crouse CPA*"), and CRI Capin Crouse Advisors, LLC† ("Capin Crouse Advisors†") provide professional services. CRI CPA*, Capin Crouse CPA*, CRI Advisors†, Capin Crouse Advisors†, Carr, Riggs & Ingram Capital, LLC and their respective subsidiaries operate as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. CRI CPA* and Capin Crouse CPA* are licensed independent certified public accounting ("CPA") firms that separately provide attest services, as well as additional ancillary services, to their clients. CRI CPA* and Capin Crouse CPA* are independently-owned CPA firms that provide attestation services separate from one another. CRI Advisors† and Capin Crouse Advisors† provide tax and business consulting services to its clients. CRI Advisors† and its subsidiaries, including Capin Crouse Advisors†, are not licensed CPA firms and will not provide any attest services. The entities falling under the Carr, Riggs & Ingram or CRI brand are independently owned and are not responsible or liable for the services and/or products provided, or engaged to be provided, by any other entity under the Carr, Riggs & Ingram or CRI brand. Our use of the terms "CRI," "we," "our," "us," and terms of similar import, denote the alternative practice structure conducted by CRI CPA*, Capin Crouse CPA*, Capin Crouse Advisors†, and CRI Advisors†, as appropriate.

Dear Hammock Reserve Community Development District:

We appreciate the opportunity to propose on tax, consulting, and client accounting services to Hammock Reserve Community Development District. We are eager to establish a long-term partnership that delivers immediate and ongoing value through our tailored solutions and competitive fee structure.

At CRI, our dedicated team of over 2,000 professionals aligns their expertise with your specific needs, ensuring seamless service from the start. CRI delivers big firm expertise with small firm service. Of approximately 46,000 public accounting firms in the United States, CRI currently ranks in the top 25. Additionally, as a part of PrimeGlobal, an association of independent accounting firms, we have access to international resources as – and when – needed. Leveraging these resources while maintaining local decision-making authority means that simplified solutions are only a phone call away. And we believe that’s the best of both worlds for our clients.

Our partners bring over 7,500 years of collective business experience, focusing on delivering solutions that translate complex concepts into actionable insights. We strive to become trusted advisors by understanding your business and proactively contributing to your success. While accounting is the language of business, we’re here to decipher the jargon and help you make educated decisions. CRInnovate embraces agility and invention.

We look forward to the opportunity to showcase our commitment to innovation, expertise, and responsiveness as one of the fastest-growing firms in the U.S. Thank you for considering our proposal.

Sincerely,

Lauren Villarreal
Partner, CRI Advisors, LLC
Partner, Carr, Riggs & Ingram, L.L.C.

YOUR NEEDS
UNDERSTANDING & MEETING YOUR NEEDS	4
YOUR SERVICES & FEES
YOUR SERVICES & FEES	5
YOUR CHOICE: CRI
FIRM PROFILE	6
GOVERNMENT AND PUBLIC SECTOR	7
RELEVANT EXPERIENCE	8
YOUR SOLUTION TEAM	9
DELIVERING QUALITY TO YOU	11
WORKING TOGETHER: OVERVIEW
SHARING CRI'S VALUES WITH YOU	12
TRANSITIONING YOU	13
CRI'S GLOBAL RESOURCES	14
JOIN OUR CONVERSATION	15
WORKING TOGETHER: DETAILS
CRI AUDIT FRAMEWORK	16
CRI AUDIT APPROACH	18
APPENDIX
APPENDIX A - RFP DOCUMENTS	20

From the RFP or during our recent visit with your team, we understood your team to express the following needs, requests, and/or issues. We’ve detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon request.

NEEDS & ISSUES	SOLUTIONS & SERVICES	
Technical	The District is required to have independent audits performed on its financial statements.	Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GAAS), in order to express an opinion on the Hammock Reserve Community Development District’s financial statements.	
Relational	The District’s Board of Supervisors and management expect open and
continuous communication with their CPA firm in order to avoid surprise findings at the end of the audit.	Communicate
contemporaneously and directly with management regarding the results of our procedures.

Anticipate and respond to concerns of management and/or the Audit Committee (if/when formed).	

We value creating mutually rewarding, long-term relationships with our clients. Our goal is to provide high quality, responsive service that yields returns far greater than your investment in our professional fees. Please find below our proposal of fees to provide the requested services for the upcoming fiscal years.

SERVICE	CRI FEES 2025	CRI FEES 2026	CRI FEES 2027	CRI FEES 2028	CRI FEES 2029	
Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GAAS)	$9,100	$9,200	$9,300	$9,400	$9,500	

The above fee quote is based in part on the fact that the District has not yet issued bonds or other debt instruments to finance capital asset acquisition and construction. In the event the District issues such debt instruments or upon construction of major infrastructure additions, the audit fee will increase by an amount not to exceed $4.000 per year.

If Hammock Reserve Community Development Districtrequests additional services outside of this proposal, professional fee hourly rates are as follows, but may be negotiated depending on the project request:

CLASSIFICATION	HOURLY RATE	
Partner	$325	
Manager	$225	
Senior	$150	
Staff	$110	
IT Specialist	$400	
Fraud Specialist	$400	

Our professional fees are based on the key assumptions that Hammock Reserve Community Development District will:
Ensure that the predecessor’s work papers will be made available for timely review, if applicable.
Make available documents and work papers for review at Hammock Reserve Community Development District's headquarters location, although we may choose to review at alternate locations.
Prepare certain schedules and analyses and provide supporting documents as requested.
Assist us in obtaining an understanding of the accounting systems of Hammock Reserve Community Development District.
Not experience a significant change in business operations or financial reporting standards.

CRI FIRM PROFILE	■■

FOUNDED IN 1997

35+ MAR E

across the Unlted
States & Mexico

Carr, Riggs & Ingram (CRI) is a top 25* nationally-ranked accounting and advisory firm driven by relationships to cultivate growth. From traditional accounting services to leading-edge business support. technology resources, and assurance offerings, CR l's breadth and depth of expertise takes you from compliance to competitive advantage.

II

2,000+
PROFESSIONALS

TOP 25*	CRI FIRM

FIRM	VALUES:
Ias ranl<ed by	CLIENT SERVICE.
Accounting Today)	RESPECT
INTEGRITY.

100,000+
CLIENTS

11111

25+ YEARS

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OF CONSISTENT GROWTH	,._""<C '
SINCE FORMATION	UJ/Yll"lDTNG' INT'E"GRITY

SERVICES	INDUSTRY EXPERTISE

Advisory
Audit & Attest Tax

Captive Insurance Commercial Real Estate Construction
Financial Institutions Government & Public Sector

Hospitals & Health Systems	 Post-Acute Care Insurance	 Private Foundations Manufacturing & D1str1bution	Religious Organizations Nonprofits
Physician Groups

-------

•-=====-----CRI FAMILY Of COMPANIES
At CRI, we know that the best results come from a fully integrated approach to you, business,

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organization, or family's financial well-being. The CRI Family of Companies works collectively to parallel our clients· evolving needs beyond traditional accounting, cutting-edge business support, technology
solutions, outsourcing, and assurance•. By working side-by-side, our expansive suite of companies and	.
their focused solutions provide more personalized, holistic advice that checks every box.

GOVERNMENT & PUBLIC SECTOR	■■

ICRI

CARR® RIGGS & INGRAM

CRl's seasoned governmental advisory team delivers in-depth, proactive guidance to help clients provide outstanding service to their communities and organizations.

Why CRI?
Our experienced governmental accounting team provides assurance, compliance, and dedicated support to educational institutions and governmental entities of all sizes. By leveraging technology, data analytics, and a foundational relationship­ based approach, CRl's attuned governmental professionals tailor our service offerings to your organization's unique needs, allowing for closer collaboration and attention to detail. This approach enables us to improve your entity's operations while maintaining compliance and financial controls in the face of ever-changing regulatory scrutiny.

Related Services:
Agreed Upon Procedures (AUPsl*
Audit*
Compliance Consulting
Deferrals
Financial Statement Preparation*
Fraud & Forensics
Internal Audit
Performance Audits•
Program Management & Administration
Single Audit*

Want to Learn More? Contact us at CR!adv.com/contact or by scanning the QR code.

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CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions for overcoming them. Our team’s combined experience is derived from providing audit, tax, consulting, and accounting outsourcing services. We parlay this vast experience and derived best practices into proven solutions that benefit you. Below we share specific, relevant client references; we encourage you to consult with them.

RELATIONSHIP	TIMELINE	SERVICE DESCRIPTION	RELEVANT POINTS TO CONSIDER	
Rizzetta & Company Shawn Wildermuth 3434 Colwell Avenue
Suite 200
Tampa, FL 33614
813.933.5571	2006 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	
GMS, LLC
Dave DeNagy
14785 Old St. Augustine Road Suite 4
Jacksonville, FL 32258
904.288.9130	2006 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	
Wrathell, Hunt & Associates, LLC Jeffrey Pinder
2300 Glades Road Suite 410W
Boca Raton, FL 33431 561.571.0010	2006 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	
PFM Group Consulting, LLC Jennifer Glasgow
12051 Corporate Blvd.
Orlando, FL 32817
407.382.3256	2007 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	

Lauren Villarreal
Partner, CRI Advisors, LLC
Partner, Carr, Riggs & Ingram, L.L.C.
lvillarreal@CRIadv.com 850.337.3223 | Direct

Representative Clients
Community Development Districts
Condominium and Homeowner Associations
Employee Benefit Plans
County and Local Governments
Non-Profit Organizations

Experience
Lauren has 10 years auditing and accounting experience in the Destin office of CRI. She is an audit partner with primary responsibility for fieldwork and reporting on audits of clients in a variety of industries including local governmental and non-profit entities as well as employee benefit plans and commercial businesses. She is currently the in-charge auditor for over two dozen community development districts with several CDD management companies in the State of Florida.

Lauren is licensed to practice as a Certified Public Accountant in Florida. She is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. She exceeds all continuing professional education requirements related to Government Auditing Standards.

Lauren currently supervises engagements for many governmental entities in the State of Florida including community development districts and other special governments. She is active in our firm’s governmental industry line as well as the condominium and homeowner association practice. In addition, Lauren has accumulated experience in Federal and Florida Single Audit Acts compliance monitoring and auditing. Lauren has performed several single audits of federal grants under OMB Circular A-133.

Education, Licenses & Certifications
BS, Accounting, Florida State University
BS, Business Administration, Florida State University
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

K. Alan Jowers
Partner, CRI Advisors, LLC
Partner, Carr, Riggs & Ingram, L.L.C.
ajowers@CRIadv.com 850.337.3213 | Direct

Representative Clients
Santa Rosa County District School Board
Okaloosa Gas District
Santa Rosa Island Authority
Pasco County
Okaloosa County District School Board
Pinellas County School District
Celebration Community Development District
Hammock Bay Community Development District
Amelia National Community Development District

Experience
Alan has over 25 years of experience in public accounting primarily with financial statement assurance engagements. His practice includes local governmental entities, condominium and homeowner associations, non-profit organizations, and nonpublic companies. He currently has direct engagement responsibility for a significant number of audits throughout the state of Florida .

Alan is licensed to practice as a certified public accountant in Florida and Georgia. He is a member of the Board of Directors of the Florida Institute of Certified Public Accountants (FICPA), has been an active member of the FICPA's State and Local Governmental Committee, and is a past chair of its Common Interest Realty Association Committee. He is also active in the Panhandle Chapter of the Florida Governmental Finance Officers Association (FGFOA) and is a former member of the FGFOA's statewide Technical Resource Committee.

Education, Licenses & Certifications
Masters of Accountancy, University of Alabama
BS, Accounting, Florida State University
Certified Public Accountant

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA) - member of the Board of Governors
Governmental Finance Officers Association (GFOA)
Florida Governmental Finance Officers Association (FGFOA)

DELIVERING QUALITY TO YOU*

AUDIT METHODOLOGY
Our audit, tax, consulting, and client accounting services documentation is maintained electronically. Compliance with our methodology is regularly reviewed and evaluated as part of our internal quality program, which is further discussed in this section under INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS. Comprehensive policies and procedures governing all of our practices and addressing professional and regulatory standards and implementation issues are constantly updated for new professional developments and emerging issues. See the table of contents to identify the relevant audit approach and methodology detailed description section.

ENGAGEMENT QUALITY REVIEW PARTNER (CONCURRING PARTNER)
Audit engagements are assigned engagement quality review (EQR) partner, as appropriate. This role is one of the most important elements of our quality assurance process, as it provides for a timely, independent review of key accounting and auditing issues. The EQR partner also reviews the financial statements and related supporting documentation—including the disclosures—to evaluate their fair presentation under accounting principles generally accepted in the United States of America (GAAP).

INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS
Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners’ work is reviewed annually, and the inspection process includes periodic testing of the effectiveness of our quality controls and a continuous improvement program. This risk-based annual inspection is intended to mimic the triennial peer review described in the following paragraph and are performed on completed engagements. In addition to this inspection, we perform in-process, “pre-issuance” reviews of partners’ work that are chosen for using a risk-based selection process; these reviews are performed by our corporate quality control team. The combination of the in-process and completed engagements is part of our continuous improvement processes.

Peer reviews are performed every three years by another independent public accounting firm. The most recent review of our firm was performed in 2022 by Brown Edwards, whose report was the most favorable possible “Pass.”

In addition, we are registered with the PCAOB and our 2024 PCAOB inspection report was also the most favorable possible— no audit deficiencies or quality control defects identified.

The 2024 PCAOB report can be viewed at https://assets.pcaobus.org/pcaob-dev/docs/default- source/inspections/reports/documents/104-2025-016-carrriggs.pdf?sfvrsn=2089984d_2.

We are proud of our hands-on, service-centric, and results-oriented approach. Combining that approach with quality controls and superior talent allows us to help you achieve your goals and strengthen your management systems and processes. This approach is further emphasized through our three core values which guide our team’s behavior and function as the foundation for interactions with our clients and each other.

When choosing to change firms, the time involved in working with new accounting professionals is often a concern. CRI’s well- defined efficient, seamless transition process is designed to:

Provide you with value from the very first encounter,
Avoid interruption of service,
Minimize disruption and investment of management’s time,
Raise the standard of service, and
Establish	ongoing	channels	of	communication	with	Hammock	Reserve	Community	Development District's management.

The transition plan is comprised of the following key activities and can occur within approximately two weeks, depending on the availability of the parties involved:

Many businesses are expanding and/or evaluating their global reach, and they require assistance in order to comprehensively consider the various financial implications of growing in international markets. In addition to CRI's internal resources, we deliver the expertise and support of some of the world's most highly regarded accounting firms through shared alliance as members of PrimeGlobal.

WHO IS PRIMEGLOBAL?

HOW OUR PRIMEGLOBAL MEMBERS CAN BENEFIT YOU
We supplement our in-depth, industry knowledge and specialized services through our collaborations with other PrimeGlobal firms to help you evaluate your options globally. CRI's goal is to provide you with the information you need to make well- informed, smart business decisions.

4 KEY BENEFITS TO CRI CLIENTS FROM OUR PRIMEGLOBAL MEMBERSHIP

We know that some information that makes perfect sense to an advisor may not be as clear to our clients. Therefore, we produce original content in the form of articles, videos, white papers, webinars, and more to provide timely, down- to-earth translations of complex subjects. We publish this original content on CRIadv.com and across all our many social channels.

CRI: FROM FOUNDATION TO FUTURE

Over a quarter-century, Carr, Riggs & Ingram has not just grown, but transformed. Now standing proudly among the top 25 firms in the U.S., our trajectory is steeped in innovation, shaping us into the firm of tomorrow—today. Our growth isn’t merely a timeline; it’s a testament to our entrepreneurial and pioneering spirit. As we harness cutting-edge technology and lead through industry evolution, our commitment to delivering actionable insights and solutions rooted in our founding principles of tailored Client service, Respect for all, and unyielding Integrity remains unwavering. As we look to the horizon, we at CRI are poised to redefine what’s possible, and we invite our clients, old and new, to join us in shaping the future.

IT FIGURES: THE CRI PODCAST

Created to provide insight into the latest developments and regulations in the accounting and finance space, It Figures is an accounting and advisory focused podcast for business and organization leaders, entrepreneurs, and anyone who is looking to go beyond the status quo.

Listen on Apple Podcasts, Spotify, iHeart Radio, and more.
itfigurespodcast.com

Our proposed services require a coordinated effort between us and Hammock Reserve Community Development District’s team. Planning and continual communication are essential to developing the appropriate procedures, working collaboratively to resolve any identified issues, and meeting your timelines.

CRI’s audit approach occurs within a framework of our client’s business and industry; therefore, we assess risk by:

Understanding management’s perspectives and goals, and
Considering business conditions and threats that could prevent management from achieving its business objectives.

We assess risks in the following areas:

Our ultimate intent is to drill down from these broad risks to specific financial reporting risks. We understand both these risks and management’s processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities.

Although our audits are conducted through a structured, risk-based model, we focus on understanding the client’s needs, requirements, and expectations. We work collaboratively with management and the Audit Committee (or similar function) to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage.

In planning, we concentrate on “key risks,” (items with a greater risk of a material misstatement, a material weakness in internal controls, or other matters resulting in the issuance of an inappropriate audit report). We focus on “material” items (i.e. those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements, certain quantitative and qualitative factors must be considered—which may include:

Impact on operating trends (revenue/income, expenses, net income, etc).
Nature of the misstatement (i.e., did the misstatement result from an unlawful transaction?).
Impact on liquidity, capital/surplus, earnings capacity, etc.
Impact to loan covenants and contractual and regulatory requirements.

Consistent communication is a key to completion of the audit. By ensuring constant involvement, we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to:

Set-up the audit by reviewing the mapping of Hammock Reserve Community Development District’s financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances, transactions, procedures, and systems are tested as deemed necessary.
Discuss ongoing changes—specifically new accounting pronouncements and key business transactions in their early stages, enabling us to agree on the resolution of various complex business issues on a timely basis.

Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and risk assessment procedures occur during detailed conversations and observations with your team. The results of those procedures allow us to tailor an audit program to your specific risks and needs. We then execute the audit, report the results, and evaluate continuous improvement opportunities for ongoing service and benefit to you.

CRI AUDIT APPROACH*	■■

Continuallymonitor throughout the audit- providing feedback as agreed during scoping.
Condude the aud:it (i.e.issueop,inions and reports).
Develop and present;
reports,
required communications,
management letter comments, and
otller audit-re\'ated deliverables.
Perform debriefings to identify opportunities for improvement withour:
engagement team, and/or
client'steam.

Perform client acceptance procedures.
Coll'aborate withmanagement to agree lo expectatio111s and scope.
Assignappropriatestaff based on client needs and assessed risk.

STAGE 2· RISK ASSESSMEln'. & lJDliT S1RA1	Y

Interview client personnel and others tounderstand client-specificobjedlves and tisk.s.
Assess followingaspects of the organizationfor their Impact on,the audit plan:
environmental and other external risks,
management's fraud and IT riskassessment models,
entity level controls Including:
control envimnme,nt
risk assessment,
information,a11d cnmmunication,
and rnoni:toringcontrols.
IT General Computer (ITGC)controls, such as
IT Environment
Developing and Delivering IT, and
Operatingand Monitoring IT.
Determine materiality.
Develop and document our understanding of and/or reliance on.:
linkage of financial statements to:
significant transactimils,
processes,
IT systems, and
related controls,
existence of/relia nee on SOC entities and their reports,
internal audit, a11d
specialists (e.g. valuation, pension casts, etc.).
If erected, test controlsincluding ITGC, through a mixof,
inquiry,
observation
examinati'o11, ancl
re-performance.
Perform preliminary anal.ytical procedures.
Fina\1ize risk assessments and develop a final audit strategy.

Where possible to test as efficiently as possible,
develop detai,ledana:lytical procedures to use as substantive tests (benefit= reducing tests of details): Examples lndude:
ratio analysis,
regressiona1nalysis,
trend analvsis,
predictive tests, or
reasonablenesstest,
utilize Computer-AssistedALldit Techniques (GAATs) (benefit= automation of testingfor more coverage and less disruptionto the client), and
perform targeted h:!stillg (also known as "coverage" testing) to test large portim1s al account balances (benefit= more coverage with smaller selections).
Perform tests of details, im:\,udingsamplirig.
Perform general audit procedures such as tests related to;
commitments and contingencies,
lega,l letters,
management representations.
reviews of Board minutes,
re\!atedparty transactions,
debt covenants, and
going concern.
Perform other tests for compliance such as Yellow Bcok or
SingleAudit tests.

HAMMOCK RESERVE	OMM NITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR A N AL	UDIT SERVICES
TI1e Hammock Reserve Community Development District hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the Distri t's financial records for the fiscal year ending S ptember 30, 2025, with an option for four (4) additional annual renewals. The District is a local unit of ·pecial-purpose government created under Chapter 190, Florida Statutes, for th purpos of financing, constructing, and maintaining public infrastructure. TI1e District is located in the City of Haines City, Polk County, Florida. TI1e District cu1Tently has an operating budget of approximately $842,100. The final contract will require tlrnt, among other things, the audit for the fiscal year ending Sept mber 30, 2025, be comp! t d no later than June I, 2026.
Each auditing entity submitting a proposal must be authorized to do busin ss in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a license under Chapter 473, Florida Statutes, and be qualified to conduct audits in accordance with "Government uditing Standards", as adopted by the Florida Board of ccountancy. udits shall be conducted in accordance with Florida law and particularly section 218.39, Florida Statutes, and th rules of the Florida Auditor General.
Proposal package. which include evaluation c,iteria and instructions to proposers, are available from the District Manag rat th address and telephone numb r listed below.

Propo ·ers must provide one (1) original hard copy and one (1) electronic copy of their proposal to Governmental Management Services - Central Florida, LLC ttn: Monica Virgen/Samantha Ham, District Manager/Staff, 219 East Livingston Street, Orlando, Florida 32801, in an envelope marked on the outside "  uditing Services - Hammock Reserve Community Development District."

Propo ·als must be received by 5:00 PM on Monday, . priJ 28, 2025, at the office address listed abov . Proposals r c iv d aft r this tim will not b  ligible for consid ration. Pl as direct all que. tions regarding this Notice to the District Manager who can be reached at (407) 841-5524.
Monica Virgen, District Manager
Governmental Management Services - Central Flo1ida, LLC Run Date: Monday, April 14, 2025

HAMMOCK RESERVE COUNTY COMMUNITY DEVELOPME T DISTRICT REQ EST FOR PROPOSALS
District Auditing Sel'vices for Fiscal Year 2025 Polk County, Florida

1NS1RU TIO S TO PROPOSERS

SECTIO 1. D E DATE. S aled proposals must be received no later than Monday, Ap1il 28, 2025 at 5:00 p.m., at the offices of Governmental Management Services - Central Florida, LLC, Attn: Monica Virgen/Samantha Ham, District Manag r, 219 East Livingston Street, Orlando, Florida 32801.
SECTIO 2. FAMILIARITY WITH THE LAw. By submitting a proposal, the Propos r is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affi ct the work. Ignoranc on th part of the Propos r will in no way reli v it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

S. CTIO 3. Q ALJFICATIO S OF PROPOSER. The contract., if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it i fully prepared to complete the work to the satisfaction of the Dist1ict.
SECTIO 4. SWMISSIO OF O YO • PROPOSAL. Propos rs shall b disqualifi. d, and th ir proposals rejected if the District has reason to believe that collusion may exist among the Proposers, th Propos r has defaulted on any previous contract or is in arrears on any previous or xisting contract, or for failure to demonstrate proper licensure and business organization.

SECTIO 5. S BMISSIO OF PROPOSAL. Submit on (1) original hard copy and on (1) electronic copy of the Proposal Documents, and other requested attachments, at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services - Hammock Reserve Community Development District" on th fac of it.

S •CTIO 6. MODilICATIO  ND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the plac where proposals are to be submitt d at any time prior to the time and date the proposals are due.  o proposal may be withdrawn after opening for a period of ninety (90) days.
SE no 7. PROPOSAL DOCUMENTS. TI,e proposal do uments shall consist of the notice announcing th r qu st for proposals, th s instructions, the Evaluation Crit ria Sh t and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Propo ·al Documents").
S	TIO 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands th Proposal Documents and that the proposal is mad in accordance th rewit:h.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in Section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents.

A  List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe	proposed	staffing applicable certifications.

levels, including	resumes	with

Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person.

The cost of the provision of the services under the proposal for Fiscal Year 2025, plus the cost of four (4) annual renewals.
Provide a proposed schedule for performance of the audit.

SECTION 13. PROTESTS. In accordance with the District's Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday, and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday, and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the aforesaid Proposal Documents.

SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

HAMMO K RE ERVE OMMUNITY DEVELOPMENT DISTIU T UDITOR ELE TION EVALUATIO	RITERIA

Abilizy of Personnel	(20 Points)

(E.g., g ographic location of th finn's h adquart rs or p rman nt offic in r la.tion to th proj ct; capabilities and expe1ience of key personnel; present ability to manage th.is project; evaluation of existing workload; proposed staffing levels, etc.)

Propm;er's E>.perience.	(20 Points)

( ·•.g. past record and experience of the Proposer in similar projects; volume of work previously perfom1ed by the firm; past p rformance for oth r community d velopm nt distri ts in oth r contracts; character, iJ1tegrity, reputation of Propo er, etc.)

U11dersta11di11g of Scope of Work.	(20 Points)

fa.1-ent to which the proposal demonstrat s an understanding of the District's needs for th services reque.-ted.

Ability to Fumisl, the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)

Points will be awarded based upon th lowest total proposal for r ndering th services and the reasonableness of the proposal.
TOTAL	(100 Points)

Section B

Hammock Reserve 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	

Hammock Reserve
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 Hammock Reserve 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.

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 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

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

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 Hammock Reserve 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 Hammock Reserve Community Development District Prepare	management	letter	and	other special reports
Exit conference with Hammock Reserve 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 Hammock Reserve 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 Hammock Reserve 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 Hammock Reserve Community Development District as follows:

September 2025	$ 6,100	
September 2026	$ 6,250	
September 2027	$ 6,400	
September 2028	$ 6,500	
September 2029	$ 6,600	

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

Section C

Proposal to Provide Financial Auditing Services:
HAMMOCK RESERVE
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: April 28, 2025 5:00PM

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

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 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

April 28, 2025

Hammock Reserve 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, 2025, with an option for four (4) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Hammock Reserve 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.

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your 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

11
Professional Staff

2
Administrative Professionals

9/15
Employees are CPAS

Year founded

Services Provided

Properly registered and licensed professional corporation by the state of FLORIDA

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

9
Professional Groups

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

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.

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. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

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, 2025-2029 are as follows:

  Year Ended September 30,			Fee		
2025	$4,800	
2026	$4,900	
2027	$5,000	
2028	$5,100	
2029	$5,200	
TOTAL (2025-2029)	$25,000	

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

 	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 Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit 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 Water 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	
Port of The Islands Community Improvement District					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 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	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

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 Hammock Reserve 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.

Hammock Reserve 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)	
					2025- $9,100			
					2026- $9,200			
					2027- $9,300			
					2028- $9,400			
Carr, Riggs & Ingram					2029- $9,500			
					2025- $6,100			
					2026- $6,250			
					2027- $6,400			
DiBartolomeo, McBee,					2028- $6,500			
Hartley & Barnes					2029- $6,600			
					2025- $4,800			
					2026- $4,900			
					2027- $5,000			
					2028- $5,100			
Grau & Associates					2029- $5,200			

Board of Supervisors Meeting

MINUTES

MINUTES OF MEETING HAMMOCK RESERVE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Hammock Reserve Community Development District was held Thursday, April 3, 2025 at 9:30 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Bobbie Henley	Chairperson
Lindsey Roden	Assistant Secretary
Jessica Spencer	Assistant Secretary
Joe Braddy	Assistant Secretary Also present were:
Monica Virgen	District Manager, GMS
Savannah Hancock by Zoom	District Counsel, Kilinski Van Wyk Marshall Tindall	Field Manager, GMS
Joey Duncan by Zoom	District Engineer, Dewberry Engineering Chace Arrington by Zoom	District Engineer, Dewberry Engineering

FIRST ORDER OF BUSINESS	Roll Call
Ms. Virgen called the meeting to order and called the roll. Four Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen noted no members of the public were present nor joining by Zoom.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the February
6, 2025 Board of Supervisor Meeting
Ms. Virgen presented the minutes of the February 6, 2025 Board of Supervisors meeting and asked for any comments or corrections. The Board had no changes to the minutes.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, the Minutes of the February 6, 2025 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-04
Approving the Proposed Fiscal Year 2025/2026 Budget (Suggested Date: July 3, 2025) and Setting the Public Hearing on the Adoption of the Fiscal Year 2025/2026 Budget
Ms. Virgen stated that Resolution 2025-04 would approve the proposed budget listed as Exhibit ‘A’ and sets the public hearing for Thursday July 3, 2025 at 9:30 a.m. at 375 Avenue A, Southeast, Winter Haven, Florida 33880. Ms. Virgen stated that approval of this resolution would also allow District staff to transmit the proposed budget to Polk County and the City of Haines City at least 60 days prior to the public hearing and it would also allow District staff to post the proposed budget on the District website and publish a notice in the newspaper in accordance with Florida statutes. She reviewed the proposed budget with the assessments proposed to stay the same as last year.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, Resolution 2025-04 Approving the Proposed Fiscal Year 2025/2026 Budget and Setting the Public Hearing on the Adoption of the Fiscal Year 2025/2026 Budget on July 3, 2025, was approved.

A. Presentation of Proposal from Festive Glow for Holiday Lighting Budget Estimate
Mr. Tindall reviewed holiday lighting options from Festive Glow. He recommended entering into a contract by July/August to get the lights scheduled for December. The Board would like to stay in the $15K range and check on the solar issue. No action was taken at this time.

EIGHTH ORDER OF BUSINESS	Appointment of Audit Committee
Ms. Virgen noted typically the Board of Supervisors are appointed as the Audit Committee for purposes of electing the auditor for the District.

On MOTION by Ms. Henley, seconded by Ms. Spencer, with all in favor, Appointing the Board of Supervisors as the Audit Committee, was approved.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney

Ms. Hancock had nothing to report but offered to take any questions.

Engineer
Discussion of Memo Regarding Speed Control Devices within the Community
Mr. Arrington provided an update on what is required to get the speed devices approved. First would be determining where the devices need to be installed and submit a formal request to the public services administrator. Once approved, a traffic study is required. Lastly, they will need to submit this to emergency services due to concern for speed devices slowing down response times.

Field Manager’s Report
Consideration of Proposal for Mulching from Prince & Sons (to be provided under separate cover)
Mr. Tindall noted Phase 4’s mulch was touched up in June of this past year. Phase 1-3 is in need of more mulch which would be about $7,000. Mr. Tindall recommended doing A1 through 3 and B.

Consideration of Request from Pool Maintenance Vendor (Resort Pool Services) for an Increase in Service Costs Effective October 2025
Mr. Tindall noted the pool vendor requested a 3% increase. The increase is included in the
budget.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the Request from Resort Pool Services for an Increase in Service Costs Effective October 2025, was approved.

Consideration of Proposals from Landscaper for Tree Replacements throughout the Community
From Phase 3 Pond to Playground
Phase 3 Playground/Mailboxes Area
Phase 3 Dog Park Fenced Area & Outside Fence
Phase 3 Side Loop
Mr. Tindall discussed someone tampering with the irrigation controller while the trees were establishing which led to some dead trees and stressed trees. The replacement proposals consist of Cypress trees. He recommended doing some trees now and deferring some to later.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, Items B, C, D and Mulching Proposal (Items A1 - A3 and C on Summary Page), was approved.

Consideration of Additional Dog Waste Stations in Community
Consideration of Proposal for Purchase and Installation of Dog Waste Stations
Consideration of Proposal from Janitorial Maintenance Vendor for Dog Waste Station Collection Services
Presentation of Maps Denoting Waste Removal Locations
The Board discussed installing additional dog stations. Mr. Tindall will bring back a plan for additional dog stations and bag dispensers to place near trash cans. No action was taken at this time.

District Manager’s Report
Approval of Check Register
Ms. Virgen presented the check register from January 24, 2025 through March 21,2025 totaling $184,346. Immediately following is a detailed run summary.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the Check Register, was approved.

Balance Sheet & Income Statement
Ms. Virgen noted the unaudited financials through February 28, 2025 are on page 79 of the agenda package. These are for informational purposes only.

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

SEVENTH ORDER OF BUSINESS	Supervisor’s Requests
There being no comments, the next item followed.

NINTH ORDER OF BUSINESS	Adjournment

Ms. Virgen asked for a motion to adjourn.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, the Meeting was Adjourned, was approved.

Secretary/Assistant Secretary	Chairman/Vice Chairman

MINUTES OF MEETING HAMMOCK RESERVE
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Board of Supervisors of the Hammock Reserve Community Development District was held Thursday, April 3, 2025 at 9:30 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Bobbie Henley	Chairperson
Lindsey Roden	Assistant Secretary
Jessica Spencer	Assistant Secretary
Joe Braddy	Assistant Secretary Also present were:
Monica Virgen	District Manager, GMS
Savannah Hancock	District Counsel, Kilinski Van Wyk
Marshall Tindall by Zoom	Field Manager, GMS
Joey Duncan by Zoom	District Engineer, Dewberry Engineering

FIRST ORDER OF BUSINESS	Roll Call
Ms. Virgen called the meeting to order and called the roll. Four Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Virgen stated no members of the public were present or joining by Zoom.

THIRD ORDER OF BUSINESS	Audit Services
Approval of Request for Proposals and Selection Criteria
Ms. Virgen noted on page 98 of the agenda package is the instructions for proposers and on page 100 is the evaluation criteria and how points will be spread out. If the Board is comfortable with the recommendations and criteria, she would just need a motion to approve.

April 3, 2025	Hammock Reserve CDD

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the Request for Proposals and Selection Criteria, was approved.

Approval of Notice of Request for Proposals for Audit Services
Ms. Virgen noted there is a deadline of Monday, April 28, 2025 at 5:00 p.m. for proposers to submit proposals for auditing services. This notice will be placed in the newspaper and sent to any auditors that the District has worked with.

On MOTION by Ms. Henley, seconded by Ms. Roden, with all in favor, the Notice of Request for Proposals for Audit Services, was approved.

Public Announcement of Opportunity to Provide Audit Services
Ms. Virgen noted the Board is required to state on the record that they are open to receiving any proposals.

FOURTH ORDER OF BUSINESS	Adjournment
Ms. Virgen asked for a motion to adjourn.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

RESOLUTION 2025-05
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HAMMOCK RESERVE COMMUNITY DEVELOPMENT DISTRICT TO DESIGNATE THE DATE, TIME AND PLACE OF A PUBLIC HEARING AND AUTHORIZATION TO PUBLISH NOTICE OF SUCH HEARING FOR THE PURPOSE OF ADOPTING AMENDED AND RESTATED RULES RELATING TO OVERNIGHT PARKING AND PARKING ENFORCEMENT.

WHEREAS, the Hammock Reserve Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Haines City, Florida; and

WHEREAS, the Board of Supervisors of the District (the “Board”) is authorized by Sections 190.011(5) and 190.035, Florida Statutes, to adopt rules, orders, rates, fees and charges pursuant to Chapter 120, Florida Statutes.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HAMMOCK RESERVE COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Board intends to adopt Amended and Restated Rules Relating to Overnight Parking and Parking Enforcement (the “Policy”), a proposed copy of which is attached hereto as Exhibit
A. The District will hold a public hearing on such Policy at a meeting of the Board to be held on August 7, 2025, at 9:30 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Boulevard, Winter Haven, Florida 33880.

Section 2. The District Secretary is directed to publish notice of the hearing in accordance with Section 120.54, Florida Statutes, and all prior actions taken for the purpose of publishing notice are hereby ratified.

Section 3. This Resolution shall become effective immediately upon its adoption.
PASSED AND ADOPTED this 5th day of June 2025.

ATTEST:	HAMMOCK RESERVE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A: Proposed Amended and Restated Rules Relating to Overnight Parking and Parking Enforcement

Exhibit A
Hammock Reserve Community Development District
Amended and Restated
Rules Relating to Overnight Parking and Parking Enforcement

In accordance with Chapter 190, Florida Statutes, and on August 7, 2025, at a duly noticed public meeting, the Board of Supervisors of the Hammock Reserve Community Development District (“District”) adopted the following policy to govern parking and parking enforcement on certain District property (the “Rule” or “Policy”). This Rule repeals and supersedes all prior rules and/or policies governing the same subject matter.

Section 1. Introduction. The District finds that Oversized Vehicles, Vessels Recreational Vehicles, and Abandoned/Broken-Down Vehicles Parked on certain of its property cause hazards and danger to the health, safety and welfare of District residents, paid users and the public. This Rule is intended to provide the District with a means to remove such Oversized Vehicles, Vessels, Recreational Vehicles, and Abandoned/Broken-Down Vehicles which are Parked in a manner which violates this Rule. This Rule does not govern Parking on private residential lots.

Section 2.	Definitions.

Vehicle. Any mobile item which normally uses wheels, whether motorized or not. This term shall include, but shall not be limited to, Oversized Vehicles, Recreational Vehicles, and Abandoned/Broken-Down Vehicles.

Oversized Vehicle. As used herein, “Oversized Vehicle” shall mean the following:
Any Vehicle or Vessel heavier or larger in size than a one-ton, dual rear wheel pick-up truck;
Motor Vehicles with a trailer attached;
Motor coaches/homes;
Travel trailers, camping trailers, park trailers, fifth-wheel trailers, semi- trailers, or any other kind of trailer;
Mobile homes or manufactured homes.

Abandoned/Broken-Down Vehicle. A vehicle that has no license plate, has expired registration, is visibly not operational, or has not moved for a period of seven (7) days.

Recreational Vehicle. A vehicle designed for recreational use, which includes motor homes, campers and trailers relative to same.

Vessel. Every description of watercraft, barge, or airboat used or capable of being used as a means of transportation on water.

Park(ed)/(ing). A Vehicle or Vessel left unattended by its owner or user or attended by its owner or user but kept stationary for a period of an hour or more.
Tow-Away Zone. District property for which the District is authorized to initiate a towing and/or removal action.

Overnight. Between the hours of 10:00 p.m. and 6:00 a.m. daily.

SECTION 3. DESIGNATED PARKING AREAS. Parking is permitted only in Designated Parking Areas, as indicated by asphalt markings for Parking spaces or signage and as indicated on the map attached hereto as Exhibit A for certain on-street Parking areas. On-street Parking is expressly prohibited on District roadways except where indicated. Certain Designated Parking Areas may have restrictions on Parking during certain times or for certain types of vehicles and vessels as described herein. Any Vehicle Parked on District property, including District roads, if any, must do so in compliance with all laws, ordinances, and codes, and shall not block access to driveways, property entrances, or fire hydrants and shall Park in the appropriate direction. All drivers are responsible for knowing state and local laws, ordinances, and codes related to Parking. Violations of state or local laws may result in citations, towing, or other legal action as permitted by law.

Section 4.  Establishment of Tow-Away Zones. All District property which is not explicitly designated for Parking, or which is designated for Parking but subject to restrictions as described herein, shall hereby be established as “Tow-Away Zones.”

Section 5.	Exceptions.

Overnight  On-Street  and  Overflow  Parking. Oversized  Vehicles,
Recreational Vehicles, and Vessels are not permitted to be Parked on-street or in overflow areas Overnight and shall be subject to towing at Owner’s expense.
OVERNIGHT AMENITY PARKING. Vehicles may Park in the Designated Parking Areas of amenity facilities depicted in Exhibit A during the open hours of operations of such amenity facilities, including any District-authorized special events occurring outside of regular hours of operation. Otherwise, no Overnight Parking is permitted at the amenity facilities.
Abandoned/Broken-Down Vehicles. Abandoned/Broken-Down Vehicles may not be Parked on District property at any time.
Vendors/Contractors. The District Manager or his/her designee may authorize vendors/consultants in writing to Park company vehicles in order to facilitate District business. All vehicles so authorized must be identified by a Parking pass issued by the District.

Delivery Vehicles and Governmental Vehicles.	Delivery vehicles,
including but not limited to, U.S.P.S., U.P.S., Fed Ex, moving company vehicles, and lawn maintenance vendors may Park on District property while actively engaged in the operation of such businesses. Vehicles owned and operated by any governmental unit may also Park on District property while carrying out official duties.
Manner of Parking. Vehicles and Vessels of any kind may not be Parked such that they utilize additional spaces, block access to District property, prevent the safe and orderly flow of traffic, obstruct the ability of emergency vehicles to access roadways or property, cause damage to the District’s property, restrict the normal operation of the District’s business, or otherwise poses a danger to the District, its residents and guests, the general public, or the property of same. All Parking must comply with all state and local laws and ordinances.
Section 6.	Towing/Removal Procedures; Enforcement.

Signage and Language Requirements. Notice of the Tow-Away Zones shall be posted on District property in the manner set forth in Section 715.07, Florida Statutes. Such signage is to be placed in conspicuous locations, in accordance with Section 715.07, Florida Statutes.

Towing/Removal Authority. The District may engage a towing company to tow/remove any Vehicle or Vessel improperly Parked in a Tow-Away Zone at the owner’s expense. The Vehicle or Vessel shall be towed/removed by the towing service in accordance with Florida law, specifically the provisions set forth in Section 715.07, Florida Statutes.

Agreement with Authorized Towing Service. The District Manager is
hereby authorized to enter into and maintain an agreement with a firm authorized by Florida law to tow/remove unauthorized vehicles and in accordance with Florida law and with the policies set forth herein.

Amenity Suspension. The District may, in its discretion, suspend the amenity privileges of the owner or operator of any Vehicle or Vessel Parked in violation of this Rule, in accordance with the District’s adopted Suspension and Termination of Privileges Rule.
Section 7.  Parking At Your Own Risk. Vehicles, Vessels or Recreational Vehicles may be Parked on District property pursuant to this Rule, provided however that the District assumes no liability for any theft, vandalism and/or damage that might occur to personal property and/or to such Vehicles.
Section 8.	Amendments; Designation of Additional Tow-Away Zones or
Designated Parking Areas. The Board in its sole discretion may amend these Rules Related to Parking and Parking Enforcement from time to time to designate new Tow-Away Zones or

Designated Parking Areas. Such designations of new Tow-Away Zones and Designated Parking Areas are subject to proper signage and notice prior to enforcement of these Rules in such areas.

EXHIBIT A – Designated Parking Areas
Effective date: August 7, 2025

EXHIBIT A
Designated Parking Areas

Section VI

Section B

Section 1

Sent Via Email: mvirgen@gmscfl.com

May 29, 2025

Ms. Monica Virgen
Hammock Reserve Community Development District c/o Governmental Management Services
219 East Livingston Street Orlando, Florida 32801

Subject:	Work Authorization 2025-2
Hammock Reserve Community Development District
Annual Engineer’s Report 2025
City of Winter Haven, Florida

Dear Ms. Virgen:

Dewberry Engineers Inc. (Engineer) is pleased to submit this work order to provide professional consulting services for the Hammock Reserve Community Development District (District). We will provide these services pursuant to our current agreement (“District Engineer Agreement”) as follows:

With this information in mind, we propose the following tasks and corresponding fees:

Scope of Work

We will provide the Annual Engineer’s Report for the CDD as required by the Trust Indenture for
this fiscal year. The report will address the requirements as detailed in Section 9.21 of the Trust.

Fees

The CDD will compensate the Engineer pursuant to the hourly rate schedule contained in the District Engineering Agreement. We estimate a budget in the amount of $2,000, plus other direct costs. The CDD will reimburse the Engineer all direct costs, which include items such as printing, drawings, travel, deliveries, et cetera, pursuant to the Engineering Agreement.

This Work Authorization, together with the referenced Engineering Agreement, represents the entire understanding between the District and the Engineer with regard to the referenced work authorization. If you wish to accept this work authorization, please sign where indicated and return one complete copy to Aimee Powell, Senior Office Administrator, in our Orlando office at 800 N. Magnolia Avenue, Suite 1000, Orlando, Florida 32803 (or via email at apowell@dewberry.com). Upon receipt, we will promptly schedule our services.

Ms. Monica Virgen Hammock Reserve CDD Work Authorization #2025-2
May 29, 2025

Thank you for choosing Dewberry Engineers Inc. We look forward to working with you and your staff. Sincerely,

Joey V. Duncan, PE	Reinardo Malavé, P.E.
Principal Engineer	Associate Vice President

JD;RM:ap
Q:\Hammock Reserve CDD - 50153179\Adm\Correspondence\AAS \Hammock Reserve Annual Engineer’s Report 2025 WO 2025- 2_05-29-2025
Enclosures

APPROVED AND ACCEPTED

By: 		 Authorized Representative of
Hammock Reserve Community Development District Date: 	

Attachment A

STANDARD HOURLY BILLING RATE SCHEDULE
Professional/Technical/Construction/Surveying Services

LABOR CLASSIFICATION	HOURLY RATES	
Professional		
Engineer I, II, III	$115.00, $135.00, $155.00	
Engineer IV, V, VI	$175.00, $200.00, $230.00	
Engineer VII, VIII, IX	$260.00, $290.00, $320.00	
Environmental Specialist I, II, III	$105.00, $125.00, $155.00	
Senior Environmental Scientist IV, V, VI	$175.00, $195.00, $215.00	
Planner I, II, III	$105.00, $125.00, $155.00	
Senior Planner IV, V, VI	$175.00, $195.00, $215.00	
Landscape Designer I, II, III	$105.00, $125.00, $155.00	
Senior Landscape Architect IV, V, VI	$175.00, $195.00, $215.00	
Principal	$360.00	
Technical		
CADD Technician I, II, III, IV, V	$85.00, $105.00, $125.00, $140.00, $180.00	
Designer I, II, III	$110.00, $135.00, $160.00	
Designer IV, V, VI	$180.00, $205.00, $230.00	
Construction		
Construction Professional I, II, III	$125.00, $160.00, $185.00	
Construction Professional IV, V, VI	$220.00, $245.00, $290.00	
Survey		
Surveyor I, II, III	$68.00, $83.00, $100.00	
Surveyor IV, V, VI	$120.00, $135.00, $150.00	
Surveyor VII, VIII, IX	$165.00, $195.00, $235.00	
Senior Surveyor IX	$295.00	
Fully Equipped 1, 2, 3 Person Field Crew	$145.00, $185.00, $245.00	
Administration		
Administrative Professional I, II, III, IV	$70.00, $100.00, $120.00, $150.00	
Other Direct Costs (Printing, Postage, Etc.)	Cost + 15%	

Company Confidential and Proprietary: Use or disclosure of data contained on this sheet is subject to restriction on the title page of this report.
Revised 06-01-24\Subject to Revision\Standard Hourly Billing Rate Schedule

Section C

Item will be provided under separate cover.

Section 2

SECTION (a)

	Governmental Management Services	
Maintenance
Services	

Proposal #423

Bill To/District: Hammock Reserve CDD	Prepared By:
Governmental Management Services, LLC 219 E. Livingston Street
Orlando, FL 32801	
Job name and Description	
Hammock Reserve CDD –Dog Waste Station(s)
Proposal is for delivery and installation of x1 Dog Waste Stations within the community.

PLEASE NOTE: station(s) will also require regular servicing (not included)	

Qty	Description	Unit Price	Line Total	
	Labor		$150.00	
	Materials		$326.00	
	*Cost per station. Up to x6 stations*	Subtotal	$476.00	

	Mobilization		$65.00	
	Equipment		$35.00	
				
Total Due:	$576.00	

GOVERNMENTAL MANAGEMENT SERVICES 2024 | Work Authorization

SECTION (b)

PRICING TRASH COLLECT FOR SERVICES

Trash and Pet stations Once a Week	 $ 35.00/per station/month
Trash and Pet stations Two X a week	 $ 50.00/per station/month
Trash and Pet stations Three X a week	 $ 75.00/per station/month
Mail trash removal, 3 times a week	$100.00/per station/month
Dog waist Dispenser bags, as needed, 200 bags/box	 $10.00/box

Supplies, chemicals and equipment will be provided by CSS Clean Star Services. Products used to Disinfect for the Covid19, are CDC certified and approved.

SECTION (c)

Hammock Reserve CDD
Waste Removal Summary: Phases 1&2
e Garbage Can (x8)
eDog Waste Bin (x2)

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CURVE DATA TABLE	
NO.	RADIUS	CENTRAL ANGLE	ARC	CHORD	CHORD BEARING	
C1	2919.35'	30-34'46"	1558.10'	1539.67'	ss9·04•oo"w	
C2	2919.35'	15·11'23"	779.05'	776.74'	N83"17'18"W	
C3	2919.35'	1s·1r23,,	779.05'	776.74'	S81·2s•19"w	

LINE DATA TABLE

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Section D

Section 1

Hammock Reserve Community Development District

Summary of Check Register

March 22, 2025 through May 22, 2025

Fund	Date	Check No.'s	Amount

General Fund		
	3/25/25	768-769	$	448,469.00	
	4/2/25	770-774	$	10,696.05	
	4/8/25	775-776	$	3,623.49	
	4/15/25	777-782	$	27,649.52	
	4/22/25	783-784	$	17,515.82	
	4/29/25	785-788	$	33,344.72	
	5/8/25	789-795	$	29,890.07	
	5/16/25	796-798	$	8,311.22	
	5/22/25	799	 $	1,525.50 	
$	581,025.39

Payroll	March 22, 2025 through May 22, 2025

BOBBIE HENLEY	50005	$	184.70	
JESSICA SPENCER	50006	$	184.70	
JOE BRADDY	50007	$	184.70	
LINDSEY RODEN	50008	 $	184.70 	
		$	738.80	
	Total Amount	$	581,764.19	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/29/25	PAGE	1
*** CHECK DATES 03/22/2025 - 05/22/2025 ***	HAMMOCK RESERVE GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/25/25 00059	3/24/25 03242025 202503 300-58100-10000	*	68,469.00
TXFER CAPITAL TO RESERVE
HAMMOCK RESERVE CDD C/O BANK UNITED	68,469.00 000768
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/25/25 00064	3/24/25 03242025 202503 300-15100-10000	*	380,000.00

STATE BOARD OF ADMINISTRATION C/O	380,000.00	000769	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- - - -	-	- - - - -	- - -	
4/02/25	00038	3/24/25	22441474	202502 310-51300-31100	*	1,232.50	
GENERAL	ENGINEERING FEB25	
DEWBERRY ENGINEERS INC.	1,232.50	000770	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- - - -	-	- - - - -	- - -	
4/02/25	00037	4/01/25	04012025	202504 300-15500-10000	*	3,733.18	
PLAYGROUND LEASE MAY25	
4/01/25	04012025 202504 300-15500-10000	*	3,442.07	
PLAYGROUND LEASE MAY25	
HEIDI BONNETT DBA HNB PROPERTY, LLC	7,175.25	000771	
- - - -	- - -	-	- - - -	- - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
4/02/25	00041	3/11/25	26830	202503 330-57200-48000	*	325.00	
REPLC	SHAFT SEAL RECIRC	
MCDONNELL CORPORATION DBA RESORT	325.00	000772	
- - - -	- - -	-	- - - -	- - - -	-	- - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	- - - -	- - -	
4/02/25	00027	3/18/25	16900	202503 320-53800-47300	*	97.50	
INSPECT	ZONES 29/30 AMENT	
3/19/25	16921	202503 320-53800-46300	*	375.00	

TXFER EXCESS FUNDS TO SBA

CHOCOLATE MULCH/AMENITY

PRINCE & SONS, INC.	472.50 000773

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/25 00019	4/01/25 04012025 202504 300-15500-10000	*	1,490.80
PLAYGROUND LEASE MAY25
WHFS LLC	1,490.80 000774
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/25 00060	3/31/25 00070373 202503 310-51300-48000	*	320.93
NOT OF BOS MEETING
GANNETT MEDIA CORP DBA GANNETT	320.93 000775
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/25 00049	3/31/25 12108034 202503 330-57200-34500	*	3,302.56
SECURITY SVCS MAR25
SECURITAS SECURITY SERVICES USA INC	3,302.56 000776
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/25 00056	3/28/25 19318	202503 320-53800-47000	*	800.00
POND HERBICIDE MAR25
AQUATIC WEED MANAGEMENT, INC	800.00 000777
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/25 00044	3/26/25 14645	202503 330-57200-48200	*	1,510.00
CLEANING SVCS MAR25
CSS OF CENTRAL FLORIDA	1,510.00 000778
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/29/25	PAGE	2
*** CHECK DATES 03/22/2025 - 05/22/2025 ***	HAMMOCK RESERVE GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/15/25 00034	1/22/25 8	202501 310-51300-31400	*	100.00
AMORT SERIES 2022 2-1-25
DISCLOSURE SERVICES LLC	100.00 000779

4/15/25 00006	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
274	202504 310-51300-34000	*	3,750.00
MANAGEMENT FEES APR25
274	202504 310-51300-35200	*	105.00
WEBSITE ADMIN APR25
274	202504 310-51300-35100	*	157.50
INFORMATION TECH APR25
274	202504 310-51300-31400	*	656.25
DISSEMINATION SVCS APR25
274	202504 330-57200-48300	*	1,250.00
AMENITY ACCESS APR25
274	202504 310-51300-51000	*	1.32
OFFICE SUPPLIES APR25
274	202504 310-51300-42000	*	79.38
POSTAGE APR25
275	202504 320-53800-34000	*	1,666.67
FIELD MANAGEMENT APR25
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,666.12 000780
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/25 00041	4/01/25 26889	202504 330-57200-48500	*	1,975.00
POOL MAINTENANCE APR25
MCDONNELL CORPORATION DBA RESORT	1,975.00 000781
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/25 00027	3/27/25 16975	202503 320-53800-47300	*	396.48
REPLC SPRAYS/BUBBLERS/ROT
4/01/25 17081	202504 320-53800-46200	*	15,201.92
LANDSCAPE MAINT APR25
PRINCE & SONS, INC.	15,598.40 000782
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00031	4/16/25 04162025 202504 300-20700-10000	*	3,787.06
FY25 S2020 DEBT SVC ASSES
4/16/25 04162025 202504 300-20700-10000	*	3,403.46
FY25 S2021 DEBT SVC ASSES
4/16/25 04162025 202504 300-20700-10000	*	9,809.30
FY25 S2022 DEBT SVC ASSES
HAMMOCK RESERVE CDD C/O USBANK	16,999.82 000783
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00025	4/15/25 12038	202503 310-51300-31500	*	516.00
GENERAL COUNSEL MAR25
KILINSKI VAN WYK PLLC	516.00 000784
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/25 00038	4/22/25 22445853 202503 310-51300-31100	*	1,557.50
GENERAL ENGINEERING MAR25
DEWBERRY ENGINEERS INC.	1,557.50 000785
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/29/25	PAGE	3
*** CHECK DATES 03/22/2025 - 05/22/2025 ***	HAMMOCK RESERVE GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/29/25 00006	2/28/25 271	202502 320-53800-48000	*	2,290.00
GENERAL MAINTENANCE FEB25
2/28/25 271	202502 330-57200-48000	*	1,769.34
AMENITY REPAIRS FEB25
2/28/25 272	202502 330-57200-48000	*	300.00
AMENITY REPAIRS FEB25
2/28/25 273	202502 320-53800-49000	*	19,128.74
MILTON-FENCE REPAIRS
GOVERNMENTAL MANAGEMENT SERVICES-CF	23,488.08 000786
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/25 00048	4/10/25 64835971 202504 330-57200-48100	*	40.00
PEST CONTROL APR25
MASSEY SERVICES, INC.	40.00 000787
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/25 00027	1/08/25 16044	202501 320-53800-47300	*	164.65
REPLCD NOZZLES/SPRAYS
4/10/25 17254	202504 320-53800-47300	*	969.99
REPLCD LATERAL/HEADS
4/18/25 17325	202504 320-53800-46300	*	7,020.00
PINE BARK MULCH - WALLS
4/22/25 17341	202504 320-53800-47300	*	104.50
REPLC 6" SPRAYS/NOZZLES
PRINCE & SONS, INC.	8,259.14 000788
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00056	4/25/25 19559	202504 320-53800-47000	*	800.00
POND HERBICIDE APR25
AQUATIC WEED MANAGEMENT, INC	800.00 000789
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00044	4/28/25 14866	202504 330-57200-48200	*	1,425.00
CLEANING SVCS APR25
CSS OF CENTRAL FLORIDA	1,425.00 000790
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00037	5/08/25 05082025 202505 300-15500-10000	*	3,442.08
PLAYGROUND LEASE JUN25
5/08/25 05082025 202505 300-15500-10000	*	3,733.19
PLAYGROUND LEASE JUN25
HEIDI BONNETT DBA HNB PROPERTY, LLC	7,175.27 000791
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00041	5/01/25 27222	202505 330-57200-48500	*	1,975.00
POOL MAINTENANCE- MAY25
MCDONNELL CORPORATION DBA RESORT	1,975.00 000792
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00027	5/01/25 17706	202505 320-53800-46200	*	15,201.92
LANDSCAPE MAINT- MAY25
PRINCE & SONS, INC.	15,201.92 000793
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HAMR HAMMOCK RESERV ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/29/25	PAGE	4
*** CHECK DATES 03/22/2025 - 05/22/2025 ***	HAMMOCK RESERVE GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/08/25 00049	4/30/25 12144108 202504 330-57200-34500	*	1,822.08
SECURITY SVCS- APR25
SECURITAS SECURITY SERVICES USA INC	1,822.08 000794
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00019	5/08/25 05082025 202505 300-15500-10000	*	1,490.80
PLAYGROUND LEASE JUN25
WHFS LLC	1,490.80 000795
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/16/25 00050	5/14/25 53-BID-7 202505 330-57200-54000	*	280.00
POOL PERMIT 56-60-2432270
FLORIDA DEPT OF HEALTH IN POLK CNTY	280.00 000796
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/16/25 00060	5/01/25 00070922 202504 310-51300-48000	*	378.41
BOS MEETING 4.14.25
GANNETT MEDIA CORP DBA GANNETT	378.41 000797
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/16/25 00006	5/01/25 278	202505 310-51300-34000	*	3,750.00
MANAGEMENT FEES MAY25
5/01/25 278	202505 310-51300-35200	*	105.00
WEBSITE ADMIN MAY25
5/01/25 278	202505 310-51300-35100	*	157.50
INFORMATION TECH MAY25
5/01/25 278	202505 310-51300-31400	*	656.25
DISSEMINATION SVC MAY25
5/01/25 278	202505 330-57200-48300	*	1,250.00
AMENITY ACCESS MAY25
5/01/25 278	202505 310-51300-51000	*	3.37
OFFICE SUPPLIES MAY25
5/01/25 278	202505 310-51300-42000	*	64.02
POSTAGE MAY25
5/01/25 279	202505 320-53800-34000	*	1,666.67
FIELD MANAGEMENT MAY25
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,652.81 000798
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/22/25 00025	5/18/25 12292	202504 310-51300-31500	*	1,525.50
GENERAL COUNSEL APR25
KILINSKI VAN WYK PLLC	1,525.50 000799
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	581,025.39
TOTAL FOR REGISTER	581,025.39

HAMR HAMMOCK RESERV ZYAN

Section 2

Hammock Reserve
Community Development District

Unaudited Financial Reporting
April 30, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2020	

5	
	Debt Service Fund Series 2021	

6	
	Debt Service Fund Series 2022	

7	
	Capital Projects Fund Series 2020	

8	
	Capital Projects Fund Series 2021	

9	
	Capital Projects Fund Series 2022	

10	
	Capital Reserve Fund	

11-12	
	Month to Month	

13	
	Long Term Debt Report	

14	
	Assessment Receipt Schedule	

Hammock Reserve
Community Development District Combined Balance Sheet
April 30, 2025

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

$	

118,390	

$	

-	

$	

-	

$	

-	

$	

118,390	
State Board of Administration	$	381,589	$	-	$	-	$	-	$	381,589	
Capital Projects Account	$	-	$	-	$	965	$	-	$	965	
Capital Reserve Account Investments:
Series 2020
Reserve	$

$	-

-	$

$	-

154,000	$

$	-

-	$

$	197,764

-	$

$	197,764

154,000	
Revenue	$	-	$	340,815	$	-	$	-	$	340,815	
Series 2021
Reserve	
$	
-	
$	
138,261	
$	
-	
$	
-	
$	
138,261	
Revenue	$	-	$	319,804	$	-	$	-	$	319,804	
Prepayment	$	-	$	107	$	-	$	-	$	107	
Cost of Issuance	$	-	$	-	$	1	$	-	$	1	
Series 2022
Reserve	
$	
-	
$	
398,058	
$	
-	
$	
-	
$	
398,058	
Revenue	$	-	$	981,055	$	-	$	-	$	981,055	
Prepayment	$	-	$	24	$	-	$	-	$	24	
Due from Developer	$	-	$	-	$	6,000	$	-	$	6,000	
Due from General Fund	$	-	$	71	$	-	$	-	$	71	
Prepaid Expenses	$	9,003	$	-	$	-	$	-	$	9,003	
Total Assets	$	508,982	$	2,332,194	$	6,966	$	197,764	$	3,045,906	
Liabilities:
Accounts Payable	

$	

5,951	

$	

-	

$	

-	

$	

-	

$	

5,951	
Due to Debt Service	$	71	$	-	$	-	$	-	$	71	
Total Liabilites	$	6,022	$	-	$	-	$	-	$	6,022	
Fund Balance:
Nonspendable: Prepaid Items	

$	

9,003	

$	

-	

$	

-	

$	

-	

$	

9,003	
Restricted for:
Debt Service - Series 2020	
$	
-	
$	
494,831	
$	
-	
$	
-	
$	
494,831	
Debt Service - Series 2021	$	-	$	458,186	$	-	$	-	$	458,186	
Debt Service - Series 2022	$	-	$	1,379,177	$	-	$	-	$	1,379,177	
Capital Projects - Series 2020	$	-	$	-	$	965	$	-	$	965	
Capital Projects - Series 2021	$	-	$	-	$	1	$	-	$	1	
Capital Projects - Series 2022	$	-	$	-	$	6,000	$	-	$	6,000	
Assigned for:
Capital Reserves	
$	
-	
$	
-	
$	
-	
$	
197,764	
$	
197,764	
Unassigned	$	493,957	$	-	$	-	$	-	$	493,957	
Total Fund Balances	$	502,960	$	2,332,194	$	6,966	$	197,764	$	3,039,884	
											
Total Liabilities & Fund Balance	$	508,982	$	2,332,194	$	6,966	$	197,764	$	3,045,906	

Revenues:

Assessments - Tax Roll	$	842,100	$	836,215	$	836,215	$	-	
Interest Income	$	-	$	-	$	1,589	$	1,589	
Other Income	$	-	$	-	$	30	$	30	
Total Revenues	$	842,100	$	836,215	$	837,834	$	1,619	

Expenditures:									
General & Administrative:									
Supervisor Fees	$	12,000	$	7,000	$	2,600	$	4,400	
Employer FICA Expense	$	-	$	138	$	138	$	-	
Engineering	$	15,000	$	8,750	$	4,555	$	4,195	
Attorney	$	25,000	$	14,583	$	6,809	$	7,775	
Annual Audit	$	9,200	$	-	$	-	$	-	
Assessment Administration	$	5,565	$	5,565	$	5,565	$	-	
Arbitrage	$	1,350	$	450	$	450	$	-	
Dissemination	$	7,875	$	4,594	$	4,694	$	(100)	
Trustee Fees	$	12,123	$	9,765	$	9,765	$	-	
Management Fees	$	45,000	$	26,250	$	26,250	$	-	
Information Technology	$	1,890	$	1,103	$	1,103	$	-	
Website Maintenance	$	1,260	$	735	$	735	$	-	
Postage & Delivery	$	1,000	$	583	$	654	$	(70)	
Insurance	$	6,334	$	6,334	$	6,334	$	-	
Copies	$	500	$	292	$	80	$	212	
Legal Advertising	$	2,500	$	1,458	$	1,683	$	(224)	
Other Current Charges	$	1,550	$	1,550	$	4,937	$	(3,387)	
Office Supplies	$	625	$	365	$	11	$	353	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	148,947	$	89,689	$	76,536	$	13,153	

Operations & Maintenance		
Field Expenditures
Property Insurance	

$	22,923	

$	22,045	

$	22,045	

$	-	
Field Management	$	20,000	$	11,667	$	11,667	$	(0)	
Landscape Maintenance	$	190,000	$	110,833	$	107,913	$	2,920	
Landscape Replacement	$	40,000	$	23,333	$	11,105	$	12,228	
Pond Maintenance	$	10,200	$	5,950	$	5,600	$	350	
Streetlights	$	30,360	$	17,710	$	20,881	$	(3,171)	
Electric	$	12,000	$	7,000	$	6,573	$	427	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,458	$	-	$	1,458	
Irrigation Repairs	$	7,000	$	4,083	$	3,479	$	604	
General Repairs & Maintenance	$	22,500	$	13,125	$	14,852	$	(1,727)	
Contingency	$	10,000	$	5,833	$	44,454	$	(38,620)	
Subtotal Field Expenditures	$	367,483	$	223,038	$	248,569	$	(25,531)	

Amenity Expenditures
Amenity - Electric	

$	14,500	

$	8,458	

$	5,282	

$	3,176	
Amenity - Water	$	10,000	$	5,833	$	3,596	$	2,237	
Playground Lease	$	103,993	$	60,662	$	60,662	$	0	
Internet	$	1,500	$	875	$	700	$	175	
Pest Control	$	528	$	308	$	280	$	28	
Janitorial Services	$	18,080	$	10,547	$	9,500	$	1,047	
Security Services	$	36,000	$	21,000	$	15,571	$	5,429	
Pool Maintenance	$	23,700	$	13,825	$	14,275	$	(450)	
Amenity Management	$	15,000	$	8,750	$	8,750	$	-	
Amenity Repairs & Maintenance	$	10,000	$	5,833	$	7,623	$	(1,789)	
Dog Park Water Filtration	$	6,500	$	3,792	$	-	$	3,792	
Annual Maintenance of Water Filtration System	$	2,400	$	1,400	$	-	$	1,400	
Contingency	$	15,000	$	8,750	$	8,608	$	142	
Subtotal Amenity Expenditures	$	257,201	$	150,034	$	134,847	$	15,186	
					
Total Operations & Maintenance	$	624,684	$	373,072	$	383,416	$	(10,344)	
					
Total Expenditures	$	773,631	$	462,761	$	459,953	$	2,808	
					
Excess (Deficiency) of Revenues over Expenditures	$	68,469		$	377,881		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	(68,469)	$	(68,469)	$	(68,469)	$	-	
Total Other Financing Sources/(Uses)	$	(68,469)	$	(68,469)	$	(68,469)		
					
Net Change in Fund Balance	$	-		$	309,412		
					
Fund Balance - Beginning	$	-		$	193,548		
					
Fund Balance - Ending	$	-		$	502,960		

	Adopted	Prorated Budget		Actual		
		Budget	Thru 04/30/25	Thru 04/30/25		Variance	

Revenues:									
Assessments - Tax Roll	$	308,327	$	305,871	$	305,871	$	-	
Interest	$	6,761	$	7,888	$	7,888	$	-	
Total Revenues	$	315,088	$	313,759	$	313,759	$	-	

Expenditures:									
Interest - 11/1	$	98,256	$	98,256	$	98,256	$	-	
Principal - 5/1	$	110,000	$	-	$	-	$	-	
Interest - 5/1	$	98,256	$	-	$	-	$	-	
Total Expenditures	$	306,513	$	98,256	$	98,256	$	-	
									
Excess (Deficiency) of Revenues over Expenditures	$	8,575			$	215,503			

Other Financing Sources/(Uses):									
Transfer In/(Out)	$	-	$	-	$	(1,177)	$	(1,177)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(1,177)	$	(1,177)	
									
Net Change in Fund Balance	$	8,575			$	214,327			
									
Fund Balance - Beginning	$	127,663			$	280,505			
									
Fund Balance - Ending	$	136,238			$	494,831			

	Adopted	Prorated Budget		Actual		
		Budget	Thru 04/30/25	Thru 04/30/25		Variance		

Revenues:									
Assessments - Tax Roll	$	276,824	$	274,889	$	274,889	$	-	
Interest	$	6,135	$	7,374	$	7,374	$	-	
Total Revenues	$	282,959	$	282,263	$	282,263	$	-	

Expenditures:									
Interest - 11/1	$	83,388	$	83,388	$	83,388	$	-	
Principal - 5/1	$	110,000	$	-	$	-	$	-	
Interest - 5/1	$	83,388	$	-	$	-	$	-	
Total Expenditures	$	276,775	$	83,388	$	83,388	$	-	
									
Excess (Deficiency) of Revenues over Expenditures	$	6,184			$	198,875			
									
Net Change in Fund Balance	$	6,184			$	198,875			
									
Fund Balance - Beginning	$	120,342			$	259,311			
									
Fund Balance - Ending	$	126,526			$	458,186			

	Adopted	Prorated Budget		Actual		
		Budget	Thru 04/30/25	Thru 04/30/25		Variance	

Revenues:									
Assessments - Tax Roll	$	797,850	$	792,271	$	792,271	$	-	
Interest	$	37,305	$	23,140	$	23,140	$	-	
Total Revenues	$	835,155	$	815,411	$	815,411	$	-	

Expenditures:									
Interest - 11/1	$	290,483	$	290,483	$	290,483	$	-	
Special Call - 2/1	$	-	$	-	$	5,000	$	(5,000)	
Interest - 2/1	$	-	$	-	$	63	$	(63)	
Principal - 5/1	$	215,000	$	-	$	-	$	-	
Interest - 5/1	$	290,483	$	-	$	-	$	-	
Total Expenditures	$	795,965	$	290,483	$	295,545	$	(5,063)	
									
Excess (Deficiency) of Revenues over Expenditures	$	39,190			$	519,866			
									
Net Change in Fund Balance	$	39,190			$	519,866			
									
Fund Balance - Beginning	$	66,273			$	859,311			
									
Fund Balance - Ending	$	105,463			$	1,379,177			

Revenues		
Developer Contributions	$	-	$	-	$	1,000	$	1,000	
Interest	$	-	$	-	$	3	$	3	
Total Revenues	$	-	$	-	$	1,003	$	1,003	

Expenditures:					
Capital Outlay	$	-	$	-	$	1,180	$	(1,180)	
Contingency	$	-	$	-	$	349	$	(349)	
Total Expenditures	$	-	$	-	$	1,529	$	(1,529)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(526)		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	1,177	$	1,177	
Total Other Financing Sources (Uses)	$	-	$	-	$	1,177	$	1,177	
					
Net Change in Fund Balance	$	-	$	651		
					
Fund Balance - Beginning	$	-	$	314		
					
Fund Balance - Ending	$	-	$	965		

Revenues

Interest	

$	

-	$	

-	$	0	

$	0	
Total Revenues	$	-	$	-	$	0	$	0	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	0		
					
Fund Balance - Beginning	$	-	$	1		
					
Fund Balance - Ending	$	-	$	1		

Revenues

Developer Contributions	

$	

-	$	

-	$	112	

$	112	
Total Revenues	$	-	$	-	$	112	$	112	

Expenditures:

Capital Outlay - Phase 3	

$	

-	$	

-	$	112	

$	(112)	
Total Expenditures	$	-	$	-	$	112	$	(112)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-		
					
Fund Balance - Beginning	$	-	$	6,000		
					
Fund Balance - Ending	$	-	$	6,000		

Hammock Reserve
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending April 30, 2025

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/25	Thru 04/30/25	Variance	

Revenues

Interest	

$	-	

$	-	

$	3,140	

$	3,140	
Total Revenues	$	-	$	-	$	3,140	$	3,140	

Expenditures:

Capital Outlay	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	3,140		

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	68,469	

$	68,469	

$	68,469	

$	-	
Total Other Financing Sources (Uses)	$	68,469	$	68,469	$	68,469	$	-	
					
Net Change in Fund Balance	$	68,469		$	71,609		
					
Fund Balance - Beginning	$	-		$	126,155		
					
Fund Balance - Ending	$	68,469		$	197,764		

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

Revenues:															
Assessments - Tax Roll	$	-	$	11,981  $	788,875  $	8,395  $	10,595  $	5,972  $	10,396  $	-	$	-	$	-	$	-	$	-	$	836,215	
Interest Income	$	-	$	-	$	-	$	-	$	-	$	188  $	1,401  $	-	$	-	$	-	$	-	$	-	$	1,589	
Other Income	$	30  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	30	
Total Revenues	$	30  $	11,981  $	788,875  $	8,395  $	10,595  $	6,160  $	11,798  $	-	$	-	$	-	$	-	$	-	$	837,834	

Expenditures:															
General & Administrative:															
Supervisor Fees	$	2,600  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	2,600	
Employer FICA Expense	$	-  $	-  $	-  $	-  $	77  $	-  $	61  $	-  $	-  $	-  $	-  $	-  $	138	
Engineering	$	-  $	505  $	540  $	720  $	1,233  $	1,558  $	-  $	-  $	-  $	-  $	-  $	-  $	4,555	
Attorney	$	609  $	1,032  $	247  $	586  $	2,293  $	516  $	1,526  $	-  $	-  $	-  $	-  $	-  $	6,809	
Annual Audit	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	5,565  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,565	
Arbitrage	$	-  $	450  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	450	
Dissemination	$	656  $	656  $	656  $	756  $	656  $	656  $	656  $	-  $	-  $	-  $	-  $	-  $	4,694	
Trustee Fees	$	6,061  $	3,704  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	9,765	
Management Fees	$	3,750  $	3,750  $	3,750  $	3,750  $	3,750  $	3,750  $	3,750  $	-  $	-  $	-  $	-  $	-  $	26,250	
Information Technology	$	158  $	158  $	158  $	158  $	158  $	158  $	158  $	-  $	-  $	-  $	-  $	-  $	1,103	
Website Maintenance	$	105  $	105  $	105  $	105  $	105  $	105  $	105  $	-  $	-  $	-  $	-  $	-  $	735	
Postage & Delivery	$	91  $	25  $	86  $	20  $	117  $	235  $	79  $	-  $	-  $	-  $	-  $	-  $	654	
Insurance	$	6,334  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,334	
Copies	$	5  $	-  $	-  $	50  $	-  $	25  $	-  $	-  $	-  $	-  $	-  $	-  $	80	
Legal Advertising	$	983  $	-  $	-  $	-  $	-  $	321  $	378  $	-  $	-  $	-  $	-  $	-  $	1,683	
Other Current Charges	$	42  $	4,659  $	41  $	42  $	44  $	65  $	45  $	-  $	-  $	-  $	-  $	-  $	4,937	
Boundary Amendment Expenses	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Office Supplies	$	4  $	1  $	1  $	1  $	1  $	3  $	1  $	-  $	-  $	-  $	-  $	-  $	11	
Dues, Licenses & Subscriptions	$	175  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	27,137  $	15,046  $	5,584  $	6,186  $	8,432  $	7,391  $	6,759  $	-  $	-  $	-  $	-  $	-  $	76,536	

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

Operations & Maintenance

Field Expenditures Property Insurance Field Management Landscape Maintenance Landscape Replacement Pond Maintenance Streetlights
Electric
Irrigation Repairs
General Repairs & Maintenance Contingency

$	22,045  $
$	1,667  $
$	15,202  $
$	150  $
$	800  $
$	2,932  $
$	907  $
$	86  $
$	3,507  $
$	1,050  $

-  $
1,667  $
15,202  $
-  $
800  $
2,932  $
1,127  $
120  $
826  $
-  $

-  $
1,667  $
16,702  $
-  $
800  $
2,932  $
679  $
210  $
7,728  $
-  $

-  $
1,667  $
15,202  $
-  $
800  $
2,932  $
836  $
295  $
500  $
-  $

-  $
1,667  $
15,202  $
3,560  $
800  $
2,976  $
1,104  $
852  $
2,290  $
19,129  $

-  $
1,667  $
15,202  $
375  $
800  $
3,159  $
1,007  $
842  $
-  $
24,275  $

-  $
1,667  $
15,202  $
7,020  $
800  $
3,019  $
913  $
1,074  $
-  $
-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	22,045
-  $	11,667
-  $	107,913
-  $	11,105
-  $	5,600
-  $	20,881
-  $	6,573
-  $	3,479
-  $	14,852
-  $	44,454

Subtotal Field Expenditures	$	48,346  $	22,673  $	30,717  $	22,231  $	47,579  $	47,327  $	29,695  $	-  $	-  $	-  $	-  $	-  $	248,569

Amenity Expenditures Amenity - Electric Amenity - Water Playground Lease Internet
Pest Control Janitorial Services Security Services Pool Maintenance
Amenity Management
Amenity Repairs & Maintenance Dog Park Water Filtration
Annual Maintenance of Water Filtration System Contingency

$	522  $
$	518  $
$	8,666  $
$	100  $
$	40  $
$	875  $
$	2,467  $
$	2,330  $
$	1,250  $
$	1,438  $
$	-  $
$	-  $
$	-  $

696  $
568  $
8,666  $
100  $
40  $
1,455  $
2,591  $
1,880  $
1,250  $
240  $
-  $
-  $
-  $

785  $
592  $
8,666  $
100  $
40  $
1,415  $
1,822  $
1,880  $
1,250  $
1,211  $
-  $
-  $
569  $

782  $
512  $
8,666  $
100  $
40  $
1,415  $
1,738  $
2,260  $
1,250  $
2,338  $
-  $
-  $
8,039  $

815  $
482  $
8,666  $
100  $
40  $
1,405  $
1,829  $
1,975  $
1,250  $
2,069  $
-  $
-  $
-  $

839  $
442  $
8,666  $
100  $
40  $
1,510  $
3,303  $
1,975  $
1,250  $
325  $
-  $
-  $
-  $

842  $
482  $
8,666  $
100  $
40  $
1,425  $
1,822  $
1,975  $
1,250  $
-  $
-  $
-  $
-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	5,282
-  $	3,596
-  $	60,662
-  $	700
-  $	280
-  $	9,500
-  $	15,571
-  $	14,275
-  $	8,750
-  $	7,623
-  $	-
-  $	-
-  $	8,608

Other Financing Sources/Uses:

Transfer In/(Out)

$

-  $

-  $

-  $

-  $

-  $

(68,469)  $

-  $

-  $

-  $

-  $

-  $

-  $

(68,469)

Net Change in Fund Balance	$	(93,660)  $	(43,224)  $	734,243  $	(47,163)  $	(64,048)  $	(135,477)  $	(41,258)  $	-  $	-  $	-  $	-  $	-  $	309,412

Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	(68,469)  $	-  $	-  $	-  $	-  $	-  $	-  $	(68,469)

Excess (Deficiency) of Revenues over Expenditures	$	(93,660)  $	(43,224)  $	734,243  $	(47,163)  $	(64,048)  $	(67,008)  $	(41,258)  $	-  $	-  $	-  $	-  $	-  $	377,881

Total Expenditures	$	93,690  $	55,205  $	54,633  $	55,558  $	74,643  $	73,168  $	53,056  $	-  $	-  $	-  $	-  $	-  $	459,953

Total Operations & Maintenance	$	66,553  $	40,159  $	49,049  $	49,372  $	66,210  $	65,777  $	46,297  $	-  $	-  $	-  $	-  $	-  $	383,416

Subtotal Amenity Expenditures	$	18,207  $	17,486  $	18,332  $	27,140  $	18,631  $	18,450  $	16,602  $	-  $	-  $	-  $	-  $	-  $	134,847

Hammock Reserve
Community Development District Long Term Debt Report

Series 2020, Special Assessment Revennue Bonds	
Interest Rate:	2.625%, 3.250%, 4.000%	
Maturity Date:	5/1/2051	
Reserve Fund Definition	50% Maximum Annual Debt Service	
Reserve Fund Requirement	$154,000	
Reserve Fund Balance	$154,000	
Bonds Outstanding - 10/22/20	$5,380,000	
Principal - 5/1/22	($100,000)	
Principal - 5/1/23	($105,000)	
Principal - 5/1/24	($110,000)	
Current Bonds Outstanding	$5,065,000	

Series 2021, Special Assessment Revenue Bonds	
Interest Rate:	2.375%, 3.000%, 3.375%, 4.000%	
Maturity Date:	5/1/2051	
Reserve Fund Definition	50 % Maximum Annual Debt Service	
Reserve Fund Requirement	$138,261	
Reserve Fund Balance	$138,261	
Bonds Outstanding - 5/18/21	$4,990,000	
Principal - 5/1/22	($100,000)	
Special Call - 5/1/22	($20,000)	
Special Call - 11/1/22	($5,000)	
Principal - 5/1/23	($105,000)	
Principal - 5/1/24	($105,000)	
Current Bonds Outstanding	$4,655,000	

Series 2022, Special Assessment Revenue Bonds	
Interest Rate:	4.200%, 4.400%, 4.700%, 5.000%	
Maturity Date:	5/1/2052	
Reserve Fund Definition	Maximum Annual Debt Service	
Reserve Fund Requirement	$398,058	
Reserve Fund Balance	$398,058	
Bonds Outstanding - 4/22/22	$14,235,000	
Principal - 5/1/23	($225,000)	
Special Call - 8/1/23	($420,000)	
Special Call - 11/1/23	($425,000)	
Special Call - 2/1/24	($410,000)	
Principal - 5/1/24	($420,000)	
Special Call - 2/1/25	($5,000)	
Current Bonds Outstanding	$12,330,000	

Hammock Reserve
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Gross Assessments	$ 905,485.36	$  331,209.00	$  297,660.00	$  857,901.51	$ 2,392,255.87	
Net Assessments	$ 842,101.38	$  308,024.37	$  276,823.80	$  797,848.40	$ 2,224,797.96	
	38%	14%	12%	36%	100%	

Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Net Receipts	General Fund	2020 Debt Service 2021 Debt Service 2022 Debt Service	Total	

11/12/24	
10/21/24	
$854.54	
($51.28)	
($16.07)	
$0.00	
$787.19	
$297.95	
$108.99	
$97.95	
$282.30	
$787.19	
11/19/24	11/1/24	$16,285.20	($651.44)	($312.68)	$0.00	$15,321.08	$5,799.13	$2,121.21	$1,906.35	$5,494.39	$15,321.08	
11/26/24	11/8-11/15/24	$41,951.39	($1,678.11)	($805.47)	$0.00	$39,467.81	$14,938.84	$5,464.34	$4,910.84	$14,153.79	$39,467.81	
11/30/24	1% Fee Adj	($23,922.56)	$0.00	$0.00	$0.00	($23,922.56)	($9,054.85)	($3,312.09)	($2,976.60)	($8,579.02)	($23,922.56)	
12/6/24	11/16-11/26/24	$487,428.79	($19,498.16)	($9,358.61)	$0.00	$458,572.02	$173,572.67	$63,489.52	$57,058.51	$164,451.32	$458,572.02	
12/20/24	11/27-11/30/24	$1,592,445.50	($63,699.06)	($30,574.93)	$0.00	$1,498,171.51	$567,068.26	$207,422.58	$186,412.22	$537,268.45	$1,498,171.51	
12/27/24	12/1-12/15/24	$135,330.96	($5,297.03)	($2,600.68)	$0.00	$127,433.25	$48,234.36	$17,643.20	$15,856.07	$45,699.62	$127,433.25	
1/10/25	12/16-12/31/24	$23,331.29	($699.98)	($452.63)	$0.00	$22,178.68	$8,394.78	$3,070.65	$2,759.62	$7,953.63	$22,178.68	
2/3/25	10/1-12/31/25	$0.00	$0.00	$0.00	$3,340.96	$3,340.96	$1,264.58	$462.56	$415.70	$1,198.12	$3,340.96	
2/10/25	1/1-1/31/25	$25,666.58	($513.26)	($503.07)	$0.00	$24,650.25	$9,330.29	$3,412.84	$3,067.14	$8,839.98	$24,650.25	
3/7/25	2/1-2/28/25	$16,285.98	($186.17)	($322.00)	$0.00	$15,777.81	$5,972.00	$2,184.45	$1,963.18	$5,658.18	$15,777.81	
4/11/25	3/1-3/31/25	$30,244.72	($2,333.29)	($558.23)	$0.00	$27,353.20	$10,353.38	$3,787.06	$3,403.46	$9,809.30	$27,353.20	
4/30/25	1/1-3/31/25	$0.00	$0.00	$0.00	$113.89	$113.89	$43.11	$15.77	$14.17	$40.84	$113.89	
	Total	$ 2,345,902.39	$	(94,607.78)	$  (45,504.37)	$	3,454.85	$	2,209,245.09	$ 836,214.50	$  305,871.08	$  274,888.61	$  792,270.90	$ 2,209,245.09	

99.30%
$	15,552.87

Net Percent Collected Balance Remaining to Collect

Section 3

Melony Bell

lec

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Sup.e.rvis.or of E..tions�

April 22, 2025

Samantha Ham - Recording Secretary Hammock Reserve CDD
219 E. Livingston Street Orlando, Florida 32801-1508

RE: Hammock Reserve Community Development District Registered Voters

Dear Ms. Ham,

In response to your request, there are currently 947 voters within the Hammock Reserve Community Development District. This number of registered voters in said District is as of April 15, 2025.

Please do not hesitate to contact us if we can be of further assistance.

Sincerely,

Melony M. Bell Supervisor of Elections Polk County, Florida

P.O. Box 1460, Bartow, FL 33831 • Phone: (863) 534-5888
PolkElections.gov

Para asistencia en Espanol, por favor de llamar al (863) 534-5888