Poinciana Community Development District

Agenda Package June 19, 2019

- -	-

Poinciana
Community Development District

135 W. Central Blvd., Suite 320, Orlando, Florida 32801
Phone: 407-841-5524- Fax: 407-839-1526

June 12, 2019

Board of Supervisors Poinciana Community Development District

Dear Board Members:

The Board of Supervisors of Poinciana Community Development District will meet Wednesday, June 19, 2019 at 11:00 AM at the Starlight Ballroom, 384 Village Drive, Poinciana, Florida. Following is the advance agenda for the meeting:

Roll Call
Pledge of Allegiance
Public Comment Period on Agenda Items
Approval of Minutes of the May 15, 2019 Meeting
Review and Acceptance of Draft Fiscal Year 2018 Audit Report
Consideration of Renewed Offer of Settlement of Motion to Tax Costs
Consideration of Proposal from Clarke Environmental to Provide Additional Aquatic Midge Control Services
Discussion of Proposed Fiscal Year 2020 Budget
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
Field Manager
Field Manager's Report
Customer Complaint Log
Supervisor's Requests
Other Business
General Audience Comments
Next Meeting Date - July 17, 2019 in Mosaics
Adjournment

The second order of business is the reciting of the Pledge of Allegiance.

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

The fourth order of business is the approval of minutes from the May 15, 2019 meeting. The minutes are enclosed for your review.

The fifth order of business is the review and acceptance of the draft Fiscal Year 2018 audit report. A copy of the report is enclosed for your review.

The sixth order of business is the consideration of the renewed offer of settlement of Motion to Tax Costs. Back-up materials will be provided under separate cover.

The seventh order of business is the consideration of proposal from Clarke Environmental to provide additional aquatic midge control services. The proposal will be  provided  under separate cover.

The eighth order of business is the discussion of the proposed Fiscal Year 2020 budget. A copy of the revised budget will be provided under separate cover.

The ninth order of business is Staff Reports. Section C is the District Manager's Report. Sub­ Section 1 includes the check register for approval and Sub-Section 2 includes the balance sheet and income statement for your review. Section Dis the Field Manager's Report. The report containing the monthly treatment reports is enclosed for your  review. Sub-Section 2 includes the customer complaint log for review.

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

Sincerely,
f1-
George S. Flint
District Manager

CC:	Jan A. Carpenter, District Counsel Kathleen Leo, District Engineer Alan Scheerer, Field Manager Darrin Mossing, GMS

Enclosures

M INUTES

MINUTES OF MEETING POINCIANA
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Poinciana Community Development District was held on Wednesday, May 15, 2019 at 11:00 a.m. in the Starlight Ballroom, 384 Village Drive, Poinciana, Florida.

Present and constituting a quorum were:

Lita Epstein Robert Zimbardi Tony Reed
Elizabeth Lambrides

Chairman Assistant Secretary Assistant Secretary
Assistant Secretary by phone

Also present were:

George Flint Jan Carpenter Kathy Leo Clayton Smith
Clarke Representative Residents

District Manager District Counsel District Engineer Field Manager

The following is a summary of the discussions and actions taken at the May 15, 2019 Poinciana Community Development District's Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Epstein called the meeting to order and all Board Members identified themselves. A quorum was established.

SECOND ORDER OF BUSNESS
The Pledge of Allegiance was recited.

Pledge of Allegiance

THIRD ORDER OF BUSINESS	Public Comment Period on Agenda Items
Ms. Epstein opened the floor for public comment. Ms. Carpenter noted that a resident handed out papers to the Board.

May 15, 2019	Poinciana CDD

Norm Gundel, 419 Fountain Valley Lane, noted he was speaking to agenda item #8. He handed two documents to the Board and staff, first the Funding Agreement signed by the Board and Avatar in April 2016, second the agenda pages 57-62 which he noted appears to be a draft Release and Satisfaction Agreement. He had two concerns about the agreement, first is that it is very broadly written. Mr. Gundel pointed out paragraph #3 in the agreement specifically. The second concern was in paragraph 2 and 3, that this is a one-way release and satisfaction. So, Avatar's obligations are released but Poinciana's obligations are not released. He stated that paragraph 3 of the Funding Agreement includes two provisions that need to be negated.
Ms. Epstein thanked Mr. Gundel for his comments and asked for any other public comments. There being no other comments, the public comment period was closed.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the April 17, 2019
Ms. Epstein presented the minutes of the April 17, 2019 meeting and asked for any changes, comments, or deletions.
Mr. Zimbardi noted on page.3 Norm's last name should be Gundel. Mr. Reed noted under Item 8 in the sixth paragraph, it should say past instead of post. Ms. Carpenter noted they mean the same thing in that case but it could be changed to say past. On page 11, there were two statements pointed out that should be Mr. Reed instead of Mr. Luddy.

On MOTION by Mr. Zimbardi seconded by Mr. Reed with all in favor, the minutes of the April 17, 2019 meeting were approved, as amended.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2019-08
Accepting  Dedications	on the Solivita Phase 5B Plat
Ms. Carpenter presented Resolution 2019-08 to the Board. She noted that in this resolution the Board will accept the plot that has been prepared. Ms. Leo stated she did not receive this or have time to review it prior to the meeting. Ms. Carpenter asked the Board if they felt comfortable to approve the resolution subject to Kathy reviewing and approving. Discussion between Ms. Leo, Ms. Carpenter, and the Board ensued regarding what the resolution does approve and does not.

2

May 15, 2019	Poinciana COD

On MOTION by Mr. Reed seconded by Mr. Zimbardi all in favor Resolution 2019-08 Accepting Dedications on the Solivita Phase SB Plat Subject to Engineer Approval and Authorization for Ms. Epstein to Sign After Approval, was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2019-09
Approving the Proposed Fiscal Year 2020 Budget and Setting a Public Hearing
Mr. Flint briefly explained the budget process to the Board Members. He suggested holding the public hearing at the August 21st meeting at 11:00 a.m. He presented Exhibit A, the proposed budget. Mr. Flint pointed out a correction to the revenue section, the carryforward surplus total should be $125,823. Mr. Flint noted the proposed budget reflects the budget amendment, and shows that they are recognizing an additional $69,000. There is an increase in Dissemination Agent by $150 and Information Technology by $150. The stormwater repair is
$60,000 and that amends the current year. For next year's proposed budget, the initial draft assumes the per unit assessment amount would remain the same. Mr. Flint noted if they go through with the adjustment on the future undeveloped properties, the number of units will increase to 4,017. That would be $151.18 per unit. Mr. Flint noted when the reduction of units was approved in 2014 or 2015, there was an agreement entered into because it reduced the number of units on the debt side and the O&M side. The agreement required Taylor Morrison to pay a contribution until the final was recorded to cover the difference in the units. Because they are suggesting recognizing the full number of units, Mr. Flint noted the funding agreement would most likely have to be terminated because they would no longer be subsidizing for that difference.

On MOTION by Mr. Reed seconded by Mr. Zimbardi with all in favor, Resolution 2019-09 Approving the Proposed Fiscal Year 2020 Budget and Setting a Public Hearing for August 21, 2019 at 11:00 a.m. at the Starlight Ballroom, 384 Village Drive, Poinciana, Florida, was approved.

SEVENTH ORDER OF BUSINESS	Consideration	of	Resolution	2019-10
Amending the Fiscal Year 2019 Budget
Mr. Flint noted this was a result of the Board's approval of the $103,000 in projected stormwater system costs.

3

May 15, 2019	Poinciana CDD

On MOTION by Mr. Reed seconded by Mr. Zimbardi with all in favor, Resolution 2019-10 Amending the Fiscal Year 2019 Budget, was approved.

EIGHTH ORDER OF BUSINESS	Consideration	of	Resolution	of
Outstanding Payments Under Funding Agreement with Taylor Morrison
Ms. Carpenter explained and agreed with Mr. Gundel that the Release is one sided, and that is usually what most attorneys would prepare. Taylor Morrison's position was that they should not pay any invoices through the date of termination. Ms. Carpenter noted they argued Taylor Morrison should pay through the motion to tax costs, but she stated their argument has some merit when you look at the reading of the Agreement. The motion to tax costs, pursuant to the rules of civil procedure, should have been filed within 30 days of the cases being dismissed. Ms. Carpenter noted that GMS put together a list of invoices under the funding agreement  and the amount through January 14th• The amount was $139,436.64 and those are all the outstanding invoices through the end of the year. Ms. Carpenter stated they will go through the release and make sure they put in everything they need to protect the District.
Ms. Carpenter stated the other issue with Taylor Morrison is about $15,000 worth of invoices under Project Construction, legal fees primarily. Mr. Flint explained the Funding Request spreadsheet with the Board. Ms. Epstein stated they would be paying for the preparation of Poinciana West's amenity documents, but they would not get anything for the Poinciana amenity documents. She noted she did not think they should be paying part of Poinciana West's costs until they factor in their own costs. Mr. Flint noted this was a draft for discussion, not the end all product. Ms. Carpenter suggested accepting Taylor Morrison's offer at $139,000 plus the amounts that are dually attributable to the acquisition.
Mr. Reed asked to defer this item until the Board had a chance to review it. Ms.
Carpenter noted she agreed it needed some work.

On MOTION by Mr. Zimbardi seconded by Mr. Reed with all in favor, the Resolution of Outstanding Payments Under Funding Agreement with Taylor Morrison Subject to Modification of Language for Mutual Release, was approved.

4

May 15, 2019	Poinciana CDD

NINTH ORDER OF BUSINESS	Staff Reports

Attorney
Ms. Carpenter noted they submitted an offer to the resident's Counsel on the Motion to Tax Costs for $12,000 which was what the District had decided was what they would pay in  legal fees and the $2,000 that might be due under the second case. She stated she spoke with Carter Anderson, the attorney, and he felt his case was strong based on the Supreme  Court  ruling. Mr. Anderson stated he would not accept the $12,000 and he would talk to his people and counter. The counter Ms. Carpenter received stated they would agree the split the cost between Poinciana and Poinciana West based on the proportions in the funding agreement. His counter offer stated the residents would accept $38,178.81 to satisfy liability. Ms. Carpenter noted they were looking for the total share minus $3,000 dollars. She stated he gave 7 days for acceptance, which was the date of the meeting. The Board discussed and collectively agreed they could not approve that amount. Mr. Reed stated he believed they should pay the amount and close the deal in fairness. Ms. Carpenter noted Mr. Anderson did not acknowledge the liability of the two Districts as joint and several. Ms. Carpenter noted if they settled for $30,000 or $40,000 and he said they will only go after West, then West could come after this District because of Joint and Several Liability. She explained that under Joint and Several Liability each party is liable for the whole. Mr. Gundel clarified that Mr. Anderson intends the result desired and that the offers are independent, not matter what Poinciana West decides. Mr. Reed agreed and wanted to settle to close the matter. Ms. Epstein asked what Poinciana West intended. Mr. Flint stated the Poinciana West CDD attorney, HGS, indicated that they would put a 'hard stop' at $10,000 on their legal bills associated with the Motion to Tax Costs through the date of the hearing. Ms. Epstein stated legal costs could continue to add up and asked Ms. Carpenter what she thought the top number could reach before making a decision. Ms. Carpenter stated she did not know, but she did not see it being more than a few thousand more dollars but it's impossible to know for sure not knowing what the other party will do. Ms. Epstein stated she did not feel comfortable making a decision without the full Board in attendance. Ms. Carpenter advised the offer would fail by time. This item was added to the agenda for the next meeting.

Engineer

5

May 15, 2019	Poinciana CDD

Ms. Leo noted on the plat approval she sent a couple questions to the surveyor. As she receives answers, she will let the Board know if it is acceptable.

District Manager
Approval of Check Register
Mr. Flint presented the Check Register from April 9th through May 8th totaling
$87,229.13.  Ms. Epstein asked for any questions on the register, the Board had none.

On MOTION by Mr. Reed seconded by Mr. Zimbardi with all in favor the Check Register totaling $87,299.13, was approved.

Balance Sheet and Income Statement
Mr. Flint presented the unaudited financial statements through April 30, 2019. Ms.
Epstein asked for any questions on the financial statements, the Board had none.

On MOTION by Mr. Zimbardi seconded by Mr. Reed with all in favor, the Balance Sheet and Income Statement was accepted.

Presentation of Number of Registered Voters - 4,499
Mr. Flint stated the number of registered voters residing in the District as of April 15th was 4,499.

Field Manager
Mr. Smith presented the Field Managers' report. The pipes had general area maintenance (wiping them down and visual inspection). They are in good working condition at this time. He has been working on getting C-10 cleared. It is also an action item on the Engineer's list that will be completed very soon.

Field Manager's Report
Mr. Smith gave a brief report to the Board. Inspection and general maintenance of the aerator was performed. He stated he has another quote coming in for pond E-31, and they are working on the contract now. He continues to meet with Clarke on a regular basis, and he reviewed the April Midge Treatment Report provided by Clarke. Ms. Epstein noted she did not see any complaints about midges. Mr. Smith said that was correct, and the area is looking much

6

May 15, 2019	Poinciana COD

clearer. Ms. Epstein suggested if there are ponds that need aerators, they should plan and budget for them.

Customer Complaint Log
Mr. Smith noted they had a bad algae bloom on pond A-21, which has been diligently cleaned and is now gone. The treatments are working.

TENTH ORDER OF BUSINESS	Supervisor's Requests
Mr. Zimbardi asked Mr. Smith to keep track of when there are severe grass clippings thrown into the pond. Mr. Reed requested that Taylor Morrison attend a Board meeting, and asked George to ask them to attend.

ELEVENTH ORDER OF BUSINESS
There being none, the next item followed.

TWELTH ORDER OF BUSINESS

Other Business

General Audience Comments

Ms. Epstein asked for comments from the audience, there were no comments.

THIRTEENTH ORDER OF BUSINESS	Next Meeting Date - June 19, 2019
The next meeting is scheduled to be held on June 19, 2019 at 11:00 a.m.

FOURTEENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Reed seconded by Mr. Zimbardi with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	ChairmanNice Chairman

7

S	ECTION V

Poinciana Community Development District

ANNUAL FINANCIAL REPORT

September 30, 2018

Poinciana Community Development DistriIct 	I
ANNUAL FINANCIAL REPORT	DRAFT
September 30, 2018

TABLE OF CONTENTS

Page Number

REPORT OF INDEPENDENT AUDITORS MANAGEMENT'S DISCUSSION AND ANALYSIS

1-2

3-8

BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements
Statement of Net Position	9
Statement of Activities	1O
Fund Financial Statements:
Balance Sheet - Governmental Funds	11
Reconciliation of Total Governmental Fund Balances to Net
Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Statement of Activities	14
Statement of Revenues, Expenditures and Changes in Fund
Balances -  Budget and Actual - General Fund	15

Notes to Financial Statements	16-29

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	30-31

MANAGEMENT LETTER	32-33

INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	34

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Poinciana Community Development District Polk County, Florida

Report on the Financial Statements

We have audited the accompanying financial statements of Poinciana Community Development District as of and for the year ended September 30, 2018, and the related notes to financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these  financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant  to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial  statements  based on our  audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in the Government Accounting Standards, issued by the Comptroller General of the  United  States.  Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair  presentation  of  the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the  reasonableness  of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
- 1 -

To the Board of Supervisors
Poinciana Community Development District

jDRAFTj

Opinion.

In our opinion, the basic financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, and each major fund of Poinciana Community Development District as of September 30, 2018, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in conformity with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management's Discuss.ion and Analysis be presented to supplement the basic financial statements. Such information, although not a part of the basic financial  statements,  is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued a report dated June XX, 2019 on our consideration of the District's  internal control over financial  reporting  and on our tests of its compliance with certain provisions of laws, regulations and contracts.
The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion  on  internal control over financial reporting or on compliance. That report is an integral part of an  audit performed in accordance with Government Auditing Standards in considering Poinciana Community Development District's internal control over financial reporting and .compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June XX, 2019

-2-

RAF

TI

I

Poinciana Community Development District
MANAGEMENT'S DISCUSSION AND ANALYSIS

,D--

-   -  ---

For the Year Ended September 30, 2018	.	.

Management's discussion and analysis of Poinciana Community Development District (the "District") financial performance provides an objective and easily readable analysis of the District's financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District's financial statements.

OVERVIEW OF THE FINANCIAL STATEMENTS

The District's basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District's financial  position and results of operations. The Fund financial  statements  present financial information for the District's major funds. The Notes to financial statements provide additional information concerning the District's finances.

The Government-wide financial statements are the statement of  net  position  and  the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net  position  of  governmental  activities and the change in net position. Governmental activities are primarily supported by special assessments.

The statement of net position presents information on all position and liabilities of the District, with the difference between position and liabilities reported as net position. Net position are reported in three categories; 1) net investment in capital assets, 2) restricted,  and  3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.

The statement of activities presents information on all revenues and expenses  of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District's operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government, physical environment and interest on long term debt.

Fund financial statements present financial information for governmental funds.  These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the  funds, changes in current financial resources (revenues and expenditures), and current available resources.

- 3 -

Poinciana  Community  Development District    I	I

MANAGEMENT'S DISCUSSION AND ANALYSIS	D R· AFT
For the Year Ended September 30, 2018	_	_

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Fund financial statements include a balance sheet and a statement of  revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances - budget and actual is provided for the District's General Fund. Fund financial statements provide more detailed information about the District's activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.

The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture  of the District's financial standing. These statements are comparable to private-sector companies and give a good understanding of the·District's overall financial health and how the District paid for the various activities, or functions, provided by the District. All  assets  of  the  District, including land, infrastructure and improvements are reported In the statement of  net  position. All liabilities, including principal outstanding  on  bonds  are  included.  The  statemen  of activities includes depreciation on all long-lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid "doubling up" the revenues and expenses. The fund financial statements provide  a picture of the major funds  of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as general obligation bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, a reconciliation is provided from the fund financial statements to the government-wide financial statements.

Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets and long-term debt are some of the items included in the notes to financial statements.

Financial Highlights

The following are the highlights of financial activity for the year ended September 30, 2018.

The District's total assets exceeded total liabilities by $2,459,735 (net position}. Unrestricted net position for Governmental Activities were $439,554. Net investment in capital assets was $1,707,803. Restricted net position was $312,378.

Governmental activities revenues totaled $2,342,628 while governmental activities expenses totaled $1,795,455.

-4-

DRAFTI

Poinciana  Community Development  District	I
MIANAGEMENT'S DISCUSSION  AND ANALYSIS
For	the Year  Ended  September 30, 2018	_	_

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes.

Net Position

 	Governmental  Activities	
	2018	2017	
Current assets	$	620,024	$	783,441	
Restricted assets	1,479,301	1,395,861	
Capital assets, net	15,977,356	16,295,627	
Total Assets	18,076,681	18,474,929	
Current liabilities	1,379,027	1,436,215	
Non-current liabillties	14,237,919	15,126 ,15 2	
Total Liabilities	15,616,946	 		16,562 ,367	
Net investment in capital assets	1,707,803	1,177,841	
Net position - restricted	312,378	217,225	
Net position - unrestricted	439,554	517,496	
Total Net Position	   $ 2,459,735	 $ 1,912,562 	
The decrease in current assets is mainly developer at the end of the year.	the result of timing as less funds were due from	

The decrease in capital assets is mainly related to depreciation in the current year.

The decrease in current liabilities is related to timing as accounts payable were less in the current year.

The decrease in non-current liabilities and increase in net investment in capital assets is mainly related to principal payments in the current year.

-5-

MANAGEMENT'S  DISCUSSION ANO ANALYSIS	DRAFT

Poinciana Community  Development District    I	I
For the Year Ended September 30, 2018	_	_

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis  of the District (Continued)

The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes.

Change in Net Position

 	Governmental  Activities	

Program Revenues	2018	2017	
Charges for services	$ 2,335,764	$ 2,389,232	
General Revenues			
Investment earnings	6,864	5,668	
Miscellaneous	 	1,643	
Total Revenues	2,342,628	 	2,396,543	

Expenses			
General government	239,455	218,775	
Physical environment	758,615	762,115	
Interest on long-term debt	 	797,385	865,729	
Total Expenses	 	1,795,455	1,846,619	

Change in Net Position				547,173		549,924 Net Position - Beginning of Year	 		1,91 2,56 2	1,362,638 Net Position - End of Year		 $  2,459,735          $  1,912,562  
The increase in general government is mostly the result of an increase in legal fees.

The decrease in interest on long-term debt is related to principal payments reducing the outstanding bond balance.

- 6 -

MANAGEMENT'S  DISCUSSION AND ANALYSIS	DRAFT

Poinciana Community Development District   I	I
For the Year Ended September 30, 2018	_	_

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District's capital assets activity as of September 30, 2018 and 2017:

 	Governmental Activities	
Description	2018	2017

Capital assets not being depreciated:
Land improvements	 	$	10,404,277	$ 10,404,277 

Capital assets being depreciated:
Infrastructure	10,396,500	10,396,500 Improvements  other than buildings		28,857
Accumulated depreciation		(4,852,278}	(4,505,150) Total Capital Assets, depreciated	 		5,573,079		5,891,350 
Total Capital Assets	$	15,977,356	$ 16,295,627 During the year, capital asset additions were $28,857 and depreciation was $347,128.
General Fund Budgetary Highlights

The budget exceeded governmental expenditures primarily because of lower legal advertising and aquatic maintenance expenditures than were expected.

The budget was amended mainly for increased legal and engineering fees and capital outlay expenditures.

Debt Management

Governmental Activities debt includes the following:

In April 2012, the District issued $13,285,000 Series 2012A-1  Senior  Special Assessment Refunding Bonds and $8,000,000 Series 2012A-2 Subordinate Special Assessment Refunding Bonds. These bonds were issued to refund and redeem the Series 2000A Special Assessment Bonds. The balance outstanding at September 30, 2018 of the Series 2012A-1 and Series 2012A-2 Bonds were $15,400,000.

- 7 -

DRAFTI

Poinciana  Community Development District	I
MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2018	_	_

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Economic Factors and Next Year's Budget

Poinciana Community Development District does not expect any economic factors to have any significant effect on the financial position or results of operations of the District in fiscal year  2019.

Request for Information

The financial report is designed to provide a general overview of Poinciana Community Development District's finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Poinciana Community Development District, Governmental Management Services, 135 W Central Blvd, Suite 320, Orlando, FL 32801.

-8-

Poinciana Community Development District STATEMENT OF NET POSITION
September 30, 2018

lnRAFTI

	Governmental
Activities	
ASSETS		
Current Assets:
Cash and cash equivalents	
$	337,533	
Investments	108,814	
Assessments receivable	3,378	
Due from developer	 	170,299 	
Total Current Assets	 	620,024 	

Non-current Assets: Restricted assets:
Investments
Capital assets not being depreciated: Land improvements
Capital assets being depreciated:

1,479,301

10,4 04,277

Infrastructure	10,396,500	
Improvements other than buildings	28,857	
Less: accumulated depreciation	(4,852 ,278)	
Total Non-current Assets	 	17,456,65 7	
Total Assets	 	18,076,681 	

LIABILITIES
Current Liabilities:
Accounts payable	180,470	
Accrued Interest payable	308,557	
Bonds payable	 	890,000 	
Total Current Liabilities	 	1,379,027 	

Non-current liabilities: Bonds payable
Total Liabilities

 	14,237,919 
 	15,616,946 

NET POSITION		
Net investment in capital assets	1,707,803	
Restricted for debt service	312,378	
Unrestricted	 	439,554 	
Total Net Position	   $	2,459,735 	

See accompanying notes.

-9-

Poinciana Community Development District STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2018

	

Program Revenues		Net (Expense) Revenues and Changes in
Net Position	
	Charges for		Governmental	
Functions/Pragrams	Expenses		Services		Activities	
Governmental Activities
General government	
$	(239,455)		
$	225,838		
$	(13,617)	
Physical environment	(758,615)		388,087		(370,528)	
Interest on long-term debt	(797,385)		1,721,839		 	924,454 	
Total Governmental Activities	$	(1,795,455)   =  $========2:!,::3:::3==5=''=7='=6=4	 	540,309 
General revenues:	
Investment earnings	 	6 864 	
Change in Net Position	547,173	
Net Position - October 1, 2017	1,912,562	
Net Position - September 30, 2018	$	2.459,735	

See accompanying notes.

- 10 -

Poinciana Community Development District

lnRAFTI

BALANCE SHEET GOVERNMENTAL FUNDS
September 30, 2018

Debt	Total Governmental	
 General	Service	Funds		
ASSETS				
Cash and cash equivalents	$	337,533	$	$	337,533	
Investments	108,814		108,814	
Assessments receivable	3,378		3,378	
Due from developer	170,299		170,299	
Due from other funds	15,175		15,175	
Restricted assets - investments at fair value		1,479,301	1,479,301	
Total Assets	$	635 ,199	 $	1,479,301	$	2,114,500		
LIABILITIES AND FUND BALANCES		
LIABILITIES		
Accounts payable	$	180,470	$	$	180,470	
Due to other funds	15,175	15,175	
Total Liabilities	     180,470	15,175		195,645	

FUND BALANCES
Restricted:
Debt service	1,464,126	1,464,126
Assigned:
Operating reserves	155,224	155,224	
Unreserved and undesignated	299,505	299,505	
Total Fund Balances	     454,729	1,464,126		1,918,855	

Total Liabilities and Fund Balances	 $	635,199	 $	1,479,301	 $	2,114,500 

See accompanying notes.
- 11 -

Poinciana Community Development District	r--------I .

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BAL1 1R' h ... FT

U .KJ-\.

TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2018

Total Governmental Fund Balances	$	1,918,855 Amounts reported for governmental activities in the Statement of Net Position
are different because:

Capital assets not being depreciated (land and Improvements) used In governmental activities are not financial resources and are not reported at the fund statement level.

Capital assets being depreciated (Infrastructure ($10,396,500) and improvements other than buildings ($28,857) net of accumulated depreciation ($(4,852,278)) used in governmental activities are not current financial resources and therefore, are not reported at the fund level.

10,404,277

5,573,079

Long-term liabilities, including bonds payable ($(15,400,000)), less net bond
discount ($272,081}° are not due and payable in the current period and therefore, are not reported at the fund statement level.

Accrued interest expense for long-term debt is not a current financial use and therefore, is not reported at the fund statement level.

Net Position of Governmental Activities

(15,127,919)

 	(308,557) 

$	2,459,735

See accompanying notes.

- 12 -

DRAFTI

Poinciana  Community Development District	I
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES -
GOVERNMENTAL FUNDS
For the Year Ended September 30, 2018

Debt	Total
Governmental	
	 General	Service	Funds		
Revenues
Special assessments	
$	613,925	$	1,721,839	$ 2,335,764	
Investment earnings	 	3,113	3,751	6,864 	
Total Revenues	617,038	 	1,725 ,590	2,342,628	

Expenditures Current
General government	239,455		239,455	
Physical environment	411,487		411,487	
Capital outlay	28,857		28,857	
Debt service
Principal		
870,000	
870,000	
Interest		774,663	774,663	
Other debt service costs	 	15,174	15,174 
Total Expenditures	679,799	 	1,659,837	2,339,636	
Net change in fund balances	{62,761)	65,753	2,992	
Fund Balances - October 1, 2017	517,490	1,398,373	1,915,863	
Fund Balances - September 30, 2018	$	454,729	$	1,464,126	$ 1,918,855	

See accompanying notes.
- 13 -

 		I

Poinciana Community Development District	,	--.

Nffl\.

RECONCILIATIONOF THE STATEMENT OF REVENUES, EXPENDtITi<i,.W q F T
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUND · STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2018

Net  Change in Fund Balances - Total Governmental Funds	$	2,992

Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over their estimated useful lives as depreciation. This is the amount of depreciation ($(347,128)) in excess of capital outlay ($28,857) in the current period.

Repayment of long-term liabilities are reported as expenditures in the governmental fund statement, but such repayments reduce liabilities in the
Statement of Net Position.

(318,271)

870,000

Amortization expense of a bond premium/discount does not require the use of current resources and therefore Is not reported in the governmental funds. This is the amount of amortization in the current period.

In the Statement of Activities, interest Is accrued on outstanding bonds;
whereas in governmental funds, interest expenditures are reported when due. This is the change in accrued interest from the prior year to the current year.

Change in Net Position of Governmental Activities

(21,767}

 	14,219 

$	547,173

See accompanying notes.
- 14 -

Poinciana Community Development District	I

I

I

STATEMENT OF REVENUES, EXPENDITURES AN

RAFTI

CHANGES IN FUND BALANCES - BUDGET AND ACTUti>	
GENERAL FUND	 	
For the Year Ended September 30, 2018

Original Budget	

Final Budget	

Actual	Variance with Final Budget Positive
(Negative)	
Revenues
Special assessments	$618,161	$608,533	$613,925	$	5,392	
Investment earnings	3,500	3,500	3,113	(387)	
Total Revenues	621,661	612,033	617,038	5,005	

General government	185,568	240,275	239,455	820	
Physical environment	436,094	416,884	411,487	5,397	
Capital outlay	26,500	28,857	{2,357)	
Total Expenditures	621,662	683,659	679,799	3,860	
Net change in fund balances	(1)	(71,626)	(62,761)	8,865	
Fund Balances - October 1, 2017	501,945	71,626	517,490	445,864	

I

Expenditu res Current

Fund Balances - September 30, 2018	$501,944	$	$454,729	$	454,729

See accompanying notes.

-15-

Poinciana Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2018

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of the District have been prepared in conformity with  generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASS) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.

Reporting Entity

The District was established on November 1, 1999, pursuant to the Uniform Community Development  District Act of 1980, Chapter 190, Florida Statutes.   Chapter 190 provides that a Community Development District with a size of 1,000 acres or more may be established by rule adopted under Chapter 120 by the Florida Land and Water Adjudicatory Commission ("FLWAC"). The District was established by Rule 42AA-1, Florida Administrative Code as amended, adopted by FLWAC. The District consists of approximately 3,240 acres after  a 2008 boundary amendment. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized  to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing or re-constructing, enlarging or extending, equipping, operating and maintaining water management, bridges or culverts, district roads, landscaping, street lights and other basic infrastructure projects within or without the boundaries of the Poinciana Community Development District. The District is governed by a five-member Board of Supervisors who are elected on an at-large basis in a general election by qualified electors within the District. The District operates within the criteria established by Chapter 190.

The reporting entity for the District includes all functions of government in which the District's Board exercises oversight responsibility. Oversight  responsibility includes, but is not limited to, financial interdependency, designation of management, significant ability to influence operations and accountability for fiscal matters. As required by GAAP, these financial statements present the Poinciana Community Development District  (the  primary government) as a stand-alone government.

Based upon the application of the above-mentioned criteria as set forth by the Governmental Accounting Standards Board, the District has identified no component units.

Measurement Focus and Basis of Accounting

The basic financial statements of the District are composed of the following:

Government-wide financial statements

Fund financial statements

Notes to financial statements

- 16 -

DRAFT

Poinciana  Community Development District	I	I
NOTES TO FINANCIAL STATEMENTS
September 30, 2018	.	_

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

Government-wide Financial Statements

Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the  governmental activities of the primary government. The effect of interfund activity has been removed from these statements.

Governmental activities are supported by special assessments. Program revenues include charges for services and payments made by parties outside of the reporting government's citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the Statement of Activities to present the net cost of each program.

Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.

Amounts paid to reduce long-term indebtedness of the reporting government  are reported as a reduction of the related liability, rather than as an expenditure.

Fund Financial Statements

The underlying accounting system of the District Is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund financial statements for the primary government's governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.

- 17 -

Poinciana Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2018

JnRAFTJ

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting {Continued)

b. Fund Financial Statements (Continued) Governmental Funds
When both restricted and unrestricted resources are combined in a fund, qualified expenses are considered to be paid first from restricted resources, and then from unrestricted resources. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.

Under the current financial resources measurement focus, only current assets  and current liabilities are generally included on the balance  sheet.  The  reported  fund balance is considered to be a measure of "available  spendable  resources". Governmental fund operating statements present increases (revenues and  other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses  of "available spendable resources" during a period.

Because of their spending measurement focus, expenditure  recognition  for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures  in the year that resources are expended, rather than as fund assets.  The proceeds  of long-term debt are recorded as an other financing source rather than as a fund liability.

Debt service expenditures are recorded only when payment is due.

- 18 -

1	I

Poinciana Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2018
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CON• J;}R.AFT
Basis of Presentation
Governmental Major Funds
General Fund - The General Fund is the District's primary operating  fund.  It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
Debt Service Funds - Accounts for the accumulation of resources for the  annual payment of principal and Interest on long-term general obligation debt.

Non-current Governmental Assets/Liabilities
GASB Statement 34 requires that non-current governmental assets, such as land and buildings, and non-current governmental liabilities, such as general obligation bonds, be reported in the governmental activities column in the government-wide Statement of Net Position.
Assets, Liabilities, and Net Position or Equity

Cash and Investments
Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Publlc Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
Direct obligations of the United States Treasury;
The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida lnterlocal Cooperative Act of 1969;
Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
·4. Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationalfy recognized rating agency.
Cash equivalents include time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.

-19-

DRAFTI

Poinciana  Community Development District	I
NOTES TO FINANCIAL STATEMENTS
September 30, 2018	_	_

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities, and Net Position or Equity (Continued)

Restricted Net Position

Certain net position of the District will be classified as restricted on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted net position, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.

Capital Assets

Capital assets, which include infrastructure, are reported in governmental activities.

The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of two years. The valuation basis for all assets is historical cost.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.

Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable  capital assets  are as follows:

Infrastructure
Improvements other than buildings

Bond Discounts

30 years
10 years

Bond discounts associated with the issuance of bonds are amortized over the life of the bonds using the straight line method of accounting.

Budgets

Budgets are prepared and adopted after public hearings for the governmental funds, pursuant to Chapter 190 and Section 200.065, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. Formal budgets are adopted for the general fund. The legal level of budgetary control is at the fund level. As a result, deficits in the budget columns of the accompanying financial statements may occur. All  budgeted  appropriations  lapse at year end.

-20-

NOTES TO FINANCIAL STATEMENTS	DRAFT

r

Poinciana Community Development District   I	I
September 30, 2018	.	_

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

4. Assets, Liabilities, and Net Position or Equity (Continued)

Net Position

Net position represents the difference between assets and liabilities and are reported in three categories. Net investment in capital assets represents capital assets, net of accumulated depreciation and any outstanding debt related to  those  assets.  Net position is reported as restricted when there are legal limitations imposed on their use by legislatlon, or external restrictions imposed by other governments, creditors, or granters. Unrestricted net position are assets that do not meet definitions of the classifications previously described.

NOTE	8	-		RECONCILIATION   OF   GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS

Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position

"Total fund balances" of the District's governmental funds ($1,918,855) differs from "net position" of governmental activities ($2,459,735) reported In the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the Governmental Fund Balance Sheet. The effect of the differences is illustrated below.

Capital related items

When capital assets (improvements and equipment that are to be used in governmental activities) are purchased or constructed, the cost of those assets is reported as expenditures in governme·ntal funds. However, the Statement of Net Position includes  those capital assets among the assets of the District as a whole.

Land improvements	$	10,404,277	
Infrastructure	10,396,500	
Improvements other than buildings	28,857	
Accumulated depreciation	(4,852,278)	
Total	$	15.977.356	

21 -

Poinciana Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2018

NOTE	8	-		RECONCILIATION    OF	GOVERNMENT-WIDE AND STATEMENTS (CONTINUED)

jnRAFTj
FUND	FINANCIAL

Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Position (Continued)

Long-term debt transactions
Long-term liabilities applicable to the District's governmental activities are not due and payable in the current period and accordingly are not reported as  fund  liabilities.  All  liabilities (both current and long-term) are reported in the Statement of  Net  Position. Balances at September 30, 20f8 were:

Bonds payable	$ (15,400,000)	
Bond discount, net	272,081	
Total	$ (15,127,919)	

Accrued interest
Accrued liabilities in the Statement of Net Position differ from the amount reported in governmental funds due to the accrued interest on bonds.

Accrued interest

$	(308,557)

Explanation of Differences Between the Governmental Fund Operating  Statements and the Statement of Activities
The "net change in fund balances" for government funds ($2,992) differs from the "change in net position" for governmental activities ($547,173) reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds.  The effect of the differences is illustrated below.

- 22 -

Poinciana Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2018

NOTE	B	-		RECONCILIATION    OF	GOVERNMENT-WIDE AND STATEMENTS (CONTINUED}

lnRAFTj
FUND	FINANCIAL

Explanation of Differences Between the Governmental Fund  Operating  Statements and the Statement of Activities (Continued)
Capital related items
When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds, However, in the Statement of Activities, the costs of those assets is allocated over their estimated useful lives and reported as depreciation. As a result, fund balances decrease by the amount of financial resources expended, whereas net position decrease by the amount of depreciation charged for the year.

Depreciation		$	(347,128)	
Capital outlay		28,857	
	Total	$	(318,271)	
Long-term debt transactions
Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures in governmental funds.

Net decrease in accrued interest payable

$	14,219

The repayment of long-term liabilities is reported as an expenditure at  the fund level,  but such repayments reduce long-term liabilities at the government-wide level.
Debt principal payments	$	870 000
Amortization expense of the bond premium/discount does not require the use of current resources and therefore is not reported in the governmental funds.

Amortization of bond premium/discount
NOTE C - CASH AND DEPOSITS

$	(21.767)

All deposits are held In qualified public depositories and are included on the accompanying balance sheet as cash and investments.

Custodial Credit Risk - Deposits
Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District follows the provisions of Chapter 280, Florida Statutes regarding deposits and investments to manage custodial credit risk.  The District maintains  all deposits in  a qualified public depository, so that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes. As of September 30, 2018, the District's bank balance was $352,400 and the carrying value was $337,533.

- 23-

Poinciana Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2018 NOTE C - CASH AND DEPOSITS (CONTINUED)
Custodial Credit Risk - Deposits (Continued)

As of September 30, 2018, the District had the following investments and maturities:

 	Investment		Fair Value	
Commercial Paper	$1,479,301	
Certificate of Deposit	108,814	
Total	$1,588,115	

The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles.  The  fair  value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market  approach in measuring fair value that uses prices and other relevant information generated by" market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.

Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that uses the best information available under the circumstances, which includes the District's own data in measuring unobservable inputs.

Based on the criteria in the preceding paragraph, the investment  in Commercial  Paper  is a Level 1 asset.

Investments

The District's investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes.

Interest Rate Risk

The District does not have a formal investment policy that limits investment maturities as  a means of managing its exposure to fair value losses arising from increasing interest rates.

-24-

Poinciana Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2018 NOTE C - CASH AND DEPOSITS (CONTINUED)
Credit Risk

The District's investments are limited by state statutory  requirements  and  bond compliance. The District has no investment policy that would further limit its investment choices. As of September 30, 2018, the District's investments in Commercial Paper were rated A-1+ by Standard & Poor's.

Concentration of Credit Risk

The District places no limit on the amount it may invest. The investment in Commercial Paper represents 93% of the District's total investments. The investment in Certificates of Deposit represents 7% of the District's total investments.

The types of deposits and investments and their level of risk exposure as of  September  30, 2018 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.

NOTE D - SPECIAL ASSESSMENT REVENUES

Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually. Debt Service Assessments are levied when bonds are issued and col!ected  annually  for the term of the bond. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Directly collected assessments are due as determined by annual assessment resolution adopted by the Board  of  Supervisors. Assessments collected under the uniform method are mailed by County Tax Collector on November 1 and due on or before March 31 of each year. Property owners  may prepay  a portion or all of the Debt Service Assessments on their property subject to various provisions in the bond documents.

Assessments and interest associated with the current fiscal period . are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items  are considered to be measurable and available only when cash is received by the government.

Poinciana Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2018

JDRAFTJ

NOTE E - CAPITAL ASSETS

Capital Asset activity for the year ended September 30, 2018 was as follows:

  Governmental  Activities:	 Capital assets, riot depreciated:

Balance
 	10/1/17	Additions	Deletions

Balance 09/30/18

Land and improvements	 	$ 10,404,277	$	$	
Capital assets, being depreciated:

$ 10,404,277

Infrastructure	10,396,500		10,396,500	
Improvements other than buildings	28,857		28,857	
Total Capital Assets Depreciated	 	10,396,500	28,857			10,425,357	
Less accumulated depreciation for:
Infrastructure	
(4,505,150)	(346,550)		
(4,851,700)	
Improvements other than buildings	(578)		{578)	
Total accumulated depreciation	(4,505,150)	(347,128)		(4,852,278)	
Total Capital Assets Depreciated, Net	5,891,350	(318,271)		5,573,079	
Governmental Activities Capital Assets	$ 16,295,627     $   (318,271)    $			$ 15,977,356	

Depreciation of $347,128 was allocated to physical environment.

NOTE F - LONG-TERM DEBT
-Governmental Activities	
The following is a summary of activity for long-term debt of the Governmental Activities for the year ended September 30, 2018:
Long-term debt at October 1, 2017	$	16,270,000
Principal payments	(870,000)
Long-term debt at September 30, 2018	$	15,400,000 Less: bond discount, net			(272,081)
Total long-term debt, September 30, 2018	$    15,127,919 

- 26 -

Poinciana Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2018 NOTE F - LONG-TERM DEBT (CONTINUED)
Long-term debt for Governmental Activities is comprised of the following:

ioRAFTI

Special Assessment Refunding Bonds

$13,285,000 Series 2012A-1 Senior Special Assessment Refunding Bonds due in annual principal installments maturing May 2031. Interest is due semi-annually on May 1  and November 1, at various rates between 1.6% and 4.5%. Current portion is $600,000.

$8,000,000 Series 2012A-2 Subordinate Special Assessment Refunding Bonds due in annual principal installments maturing May 2031. Interest is due semi-annually on May 1 and  November 1 at various rates between 5.75%  and  6.00%. Current portion is $290,000.

Bond payable

Bond discount, net

Bonds Payable, Net

$	10,015,000

5,385,000

15,400,000

(272,081)

$	15.127,919

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2018 are as follows:

Year Ending
September30, 	Principal	 	Interest	Total	

2019	$	890,000	$	740,441	$ 1,630,441	
2020	920,000	704,456	1,624,456	
2021	965,000	665,506	1,630,506	
2022	995,000	622,919	1,617,919	
2023	1,050,000	577,350	1,627-,350	
2024-2028	6,110,000	2,070,688	8,180,688	
2029-2031	 	4,470,000	459,224	4,929,224
Totals	 $  15,400,000      $  5,840,584	 $ 21,240,584 

-27-

I

Poinciana Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2018

NOTE F - LONG-TERM DEBT (CONTINUED)
Summary of SignificantBond Resolution  Terms and Covenants	I
Special Assessment Refunding Bonds	f
Significant Bond Provisions

The Series 2012 Senior.and Subordinate Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after May 1, 2022 at a redemption price equal to the principal amount of the Series 2012 Senior and Subordinate Bonds to be redeemed, together with accrued interest to the date of redemption. The  Series  2012 Senior  and Subordinate Bonds are subject to extraordinary mandatory redemption  prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.

The Trust Indenture established certain amounts be maintained in a reserve account.  In  addition, the Trust Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements  and the  procedures-to  be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.

Depository Funds

The bond resolution establishes certain funds and determines  the order in which·revenues  are to be deposited into these funds. A description  of the significant funds, including their purposes, is as follows:

Reserve Fund - The Series 2012A-1 and Series 2012A-2 Reserve Accounts were funded from the proceeds of the Series 2012A-1  and Series 2012A-2 Bonds in amounts equal to 50 percent of the maximum annual debt outstanding Series 2012A-1 and Series 2012A-2 Bonds at  issuance. Monies held in the reserve accounts will be used only for the purposes establlshed in the Trust Indenture.
'
The following is a schedule of required reserve deposits as of September 30, 2018:

Reserve
 	Balance	

Reserve Requirement

Senior Special Assessment Refunding Bonds, Series 2012A-1	$	535,748	$	535,748	
Subordinate Special Assessment Refunding Bonds, Series 2012A-2	$	322,618	$	322,618	

- 28-

Poinciana Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2018

NOTE G - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance.

- 29 -

jnRAFrj
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Poinciana Community Development District Polk County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Poinciana Community Development District, as of and for the year ended September 30, 2018, and the related notes to the financial statements, and have issued our report thereon dated June XX, 2019.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered Poinciana Community Development District's internal control over financial reporting to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Poinciana Community Development District's internal control. Accordingly,  we do not express  an opinion on the effectiveness of Poinciana Community Development District's internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph  of this section and was not designed to identify  all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that  we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

- 30 -

Board of Supervisors
Poinciana Community Development District

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Poinciana Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance  with  those provisions was not an objective of our audit, and accordingly, we do not express such  an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part  of  an  audit performed in accordance with Government Auditing Standards in considering  the  entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants
Fort Pierce, Florida June XX, 2019

- 31 -

joRAFTj

MANAGEMENT LETTER

To the Board of Supervisors
Poinciana Community Development District Polk County, Florida

Report on the Financial Statements

We have audited the financial statements of the Poinciana Community Development  District as of and for the year ended September 30, 2018, and have issued our report thereon dated June
xx, 2019.
Auditor's Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in  Government  Auditing Standards, issued by the Comptroller General of the United States and Chapter  10.550,  Rules of the Florida Auditor General.

Other Reporting Requirements

We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor's Report on an examination conducted in accordance with A/CPA Professionals Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June XX, 2019, should be considered in conjunction with this management letter.

Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the preceding audit.

Financial Condition and Management

Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not Poinciana Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that Poinciana Community Development District did not meet any of the conditions described in Section 218.503(1) Florida Statutes.

- 32 -

To the Board of Supervisors
Poinciana Community Development District

Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for Poinciana Community Development District. It is management's responsibility to monitor the Poinciana Community Development  District's financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same as of September 30, 2018.

Section 10.554(1)(1)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.

Additional Matters

Section 10.554(1)(i)3 ., Rules of the Auditor General, requires us  to  communicate noncompliance with provisions of contracts or grant agreements,  or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.

Purpose  of this Letter

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives,  the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June XX, 2019

- 33-

joRAFTj

INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Poinciana Community Development District Polk County, Florida

We have examined Poinciana Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2018. Management  is responsible for Poinciana Community Development District's compliance with those requirements. Our responsibility is to express an opinion on Poinciana Community Development District's compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining,  on a test basis, evidence about Poinciana Community Development District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our  opinion. Our examination does not provide a legal determination onPoinciana Community Development District's compliance with the specified requirements.

In our opinion, Poinciana Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2018.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June XX, 2019

- 34-

  --.

S ECTION VI-I

This item will be provided under separate cover

S ECTIO N VI11

This item will be provided under separat e cover

S ECTION IX

S ECTl'ON -C

S	ECTION 1

Poinciana
Community Development District

Summary of  Check Register

May 8, 2019 to June 11, 2019

	Fund	Date	CheckNo.'s	Amount	
	General Fund	5/10/19	2779	$	5,502.73	
		5/24/19	2780-2785	$	28,895.78	
		5/30/19	2786	$	1,327.50	
		6/6/19	2787	$	11,970.42	
				$	47,696.43	
	Payroll	May 2019
Anthony Reed	
50066	
$	84.70	
		Lita Epstein	50067	$	184.70	
		Robert Zimbardi	50068	$	184.70	
				$	454.10	
				$	4s,1so.s3 I	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 6/11/19
***  CHECK DATES 05/08/2019 - 06/11/2019 ***	POINCIANA - GENERAL FUND
BANK A GENERAL FUND

PAGE	1

CHECK  VEND# ..•••INVOICE..... •••EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
5/10/19 00001	5/01/1953	201905 310-51300-34000
MANAGEMENT FEES-MAY19 5/01/1953	201905 310-51300-35200
INFORMATION TECH-MAY19 5/01/1953	201905 310-51300-31300
DISSEMINATION-MAY19
5/01/1953	201905 310-51300-51000
OFFICE SUPPLIES
5/01/1953	201905 310-51300-42000
POSTAGE
5/01/1953	201905 310-51300-42500
COPIES
5/01/1953	201905 310-51300-41000
TELEPHONE
5/01/1954	201905 320-53800-12000
FIELD MANAGEMENT-MAY19 5/01/1954	201905 320-53800-60000
LOWES-AERATOR MAINTENANCE 5/01/1954	201905 310-51300-51000
DISPLAY2GO-TABLE SKIRTS

STATUS	AMOUNT	•.•.CHECK.•...
AMOUNT	#
*	3,750.00
*	125.00
*	416.67
*	.45
*	19.91
*	42.15
*	10.24
*	833.33
*	27.91
*	277.07

5/24/19 00009

GOVERNMENTAL MANAGEMENT SERVICES-CF
5/15/19 3625	201905 320-53800-47000
AQUATIC SERVICES MAY19

-  -  - -  -  - - -  -  - -5,-50-2.-73-
*	8,616.66

002779

5/24/19 00011

5/24/19 00010

CLARKE AQUATIC SERVICES, INC.
5/15/19 1005420	201905 320-53800-47100
MOSQUITO MGMT SERV MAY19
CLARKE ENVIRONMENTAL MOSQUITO
5/14/19 6-552-15 201905 310-51300-42000
DELIVERY 05/09/19

- -  -  -  -  - - - -  - -8,-61-6.-66- 002780
*	12,583.33
- -  -  - -  -  -  - -  -  -12-,58-3.-33- 002781
*	245.79

5/24/19 00001

5/24/19 00005

FEDEX
3/31/19 CF0051	201812 310-51300-49000 EMAIL HOSTING SERV DEC18
3/31/19 CF0055	201901 310-51300-49000 EMAIL HOSTING SERV JAN19
3/31/19 CF0055A	201902 310-51300-49000 EMAIL HOSTING SERV FEB19
3/31/19 CF0055B	201903 310-51300-49000 EMAIL HOSTING SERV MAR19
GOVERNMENTAL MANAGEMENT SERVICES-CF
5/06/19 L060GOIV 201905 310-51300-48000 NOT.OF MEETING 05/15/19

*	35.54
*	38.30
*	44.68
*	44.68

*	267.16

245.79 002782

163.20 002783

THE LEDGER	267.16 002784

POIN POIN COD	TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
***  CHECK DATES 05/08/2019 - 06/11/2019 ***	POINCIANA - GENERAL FUND
BANK A GENERAL FUND

RUN 6/11/19	PAGE	2

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

STATUS	AMOUNT	••••CHECK••.•• AMOUNT	#

5/24/19 00021

5/30/19 00017

6/06/19 00004

4/25/19 5341047 201904 310-51300-32300
TRUST.FEES-SER.2012 Al&A2
U.S. BANK
5/24/19 2138328	201905 310-51300-31100
INTERIM ENG. SERVS MAY19
GAI CONSULTANTS, INC
6/01/19 3934	201906 320-53800-46200
LAWN MAINTENANCE JUN19

*	7,019.64

*	1,327.50

*	11,970.42

7,019.64 002785

1,327.50 002786

FLORALAWN 2, LLC	11,970.42 002787

TOTAL FOR BANK A TOTAL FOR REGISTER

47,696.43
47,696.43

POIN POIN COD	TVISCARRA

S ECTION 2

•	•	•	•	•	•	•	•	•	•	•

Poinciana
Community Development District

Unaudited Financial Reporting
May 31, 2019

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Table of Contents

 	Balance Sheet 

General Fund Income Statement

Debt Service Income Statement

Month to Month

FY19 Assessment Receipt Schedule

Poinciana
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
May 31, 2019

							
	 	Fund	Fund						 	2019		

ASSETS:							
CASH
OPERATING ACCOUNT - SUNTRUST	
$541,515					
$541,515	
MONEY MARKET ACCOUNT	$52,654					$52,654	
CERTIFICATE OF DEPOSIT INVESTMENTS
SERIES 2012A-1 & A-2	$109,537					$109,537	

General	Debt Service	I I	Totals

RESERVE A-1		$535,748		$535,748	
RESERVE A-2		$322,618		$322,618	
REVENUE		$704,529		$704,529	
REDEMPTION A-1		$275		$275	
REDEMPTION A-2		$4,696		$4,696	
DUE FROM DEVELOPER	$147,220			$147,220	
DUE FROM GENERAL FUND		$2,180		$2,180	
TOTAL ASSETS	$850,926	$1,570,046		$2,420,972	

LIABILITIES:					
ACCOUNTS PAYABLE	$152,461			$152,461	
DUE TO DEBT SERVICE	$2,180			$2,180	
FUND EQUITY:					
FUND BALANCES:					
RESTRICTED FOR DEBT SERVICE 2012A-1 & A-2		$1,570,046		$1,570,046	
OPERATING RESERVE	$155,224			$155,224	
UNASSIGNED	$541,061			$541,061	
TOTAL LIABILITIES & FUND EQUITY	$850,926	$1,570,046		$2,420,972	

Poinciana
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement of Revenues & Expenditures
For The Period En ding May 31, 2019

	ADOPTED BUDGET	PRORATED BUDGET THRU 5/31/19	ACTUAL
THRU 5/31/19	
VARIANCE	
RE VENUES:					
ASSESSM EIIIT5 • TAX COLLECTOR	$465,755	$465,755	$472,401	$6,646	
ASSESSMEIIITS - DIRECT BILLED	$58,281	$58,281	$58,281	$0	
ASSESSMEIIITS - DEVELOPER	$96,604	$96,604	$96,604	$0	
INTEREST	$3,500	$2,333	$2,205	($129)	
MISCELLANEOUS INCOME	$0	$0	$100	$100	
TOTAL REVENUES	$624,140	$622,973	$629,591	$6,617	

EX PEND ITURES:					
ADMINISTRATIVE:					
SUPERVISOR FEES	$12,000	$8,000	$5,400	$2,600	
FICA EXPENSE	$918	$612	$413	$199	
ENGINEERING	$18,000	$12,000	$7,181	$4,819	
ATTORNEY	$30,000	$20,000	$26,124	($6,124)	
ARBITRAGE	$450	$0	$0	$0	
DISSEMINATION	$5,000	$3,333	$3,483	($150)	
ANNUAL AUDIT	$3,590	$0	$0	$0	
TRUSTEE FEES	$7,000	$7,000	$7,020	($20)	
ASSESSMENT ADMINISTRATION	$5,000	$5,000	$S,OOO	$0	
MANAGEMENT FEES	$45,000	$30,000	$30,000	$0	
INFORMATION TECHNOLOGY	$1,500	$1,000	$3,500	($2,500)	
TELEPHONE	$100	$67	$33	$34	
POSTAGE	$2,400	$1,600	$1,842	($242)	
PRINTING& BINDING	$2,700	$1,800	$590	$1,210	
INSURANCE	$15,447	$15,447	$13,811	$1,636	
LEGAL ADVERTISING	$3,500	$2,333	$1,832	$502	
OTHER CURRENT CHARGES	$100	$67	$327	($261)	
OFFICE SUPPLIES	$300	$200	$431	($231)	
PROPERTY APPRAISER	$9,628	$0	$0	$0	
DUES, LICENSES & SUBSCRIPTIONS	$175	$175	$175	$0	
FIELD:					
FIELD MANAGEMENT	$10,000	$6,667	$6,667	$0	
ELECTRIC	$2,000	$1,333	$801	$532	
LANDSCAPE MAINTENANCE	$143,645	$95,763	$95,763	($0)	
AQUATIC CONTROL MAI IIITENANCE	$98,000	$65,333	$68,933	($3,600)	
AQUATIC MIDGE MANAGEMENT	$172,800	$115,200	$100,667	$14,533	
R&M DRAINAGE	$3,000	$2,000	$0	$2,000	
R&M MULCH	$4,500	$3,000	$0	$3,000	
R&M PLANT REPLACEMEIIIT	$4,060	$2,706	$1,400	$1,306	
STORM STRUCTURES REPAIRS	$50,000	$33,333	$559	$32,775	
CONTINGENCY	$10,000	$6,667	$199	$6,468	
CAPITAL OUTLAY	$20,000	$13,333	$5,885	$7,448	
TOTAL EXPENDITURES	$680,813	$453,970	$388,035	$65,935	
					
EXCESS REVENUES (EXPENDITURES)	($56,673)		$241,556		
					
FUND BALANCE - BEGINNING	$56,673		$299,505		
					
FUND BALANCE - ENDING	$0		$541,061		
	2				

Poinciana
COMMUNITY DEVELOPMENT DISTRICT

SERIES 2012A-1 & A-2 DEBT SERVICE FUND
Statement of Revenues  & Expenditures
For The Period Ending May 31, 2019

	ADOPTED BUDGET	PRORATED BUDGET
THRU 5/31/19	ACTUAL
THRU 5/31/19	
VARIANCE		
REVE NU ES:							
ASSESSMENTS - TAX COLLECTOR		$1,404,442	$1,404,442	$1,419,652	$15,210		
ASSESSMENTS -DIRECT BILLED		$313,990	$313,990	$313,990	$0		
ASSESSMENTS - PREPAYMENT		$0	$0	$3,663	$3,663		
INTEREST		$0	$0	$4,057	$4,057		
TOTAL REVENUES		$1,718,432	$1,718,432	$1,741,362	$22,930		

EXPENDITURES:							
ADMINISTRATIVE
PROPERTY APPRAI SER		

$28,380	

$0	

$0	

$0		
SERIES 2012A-1
SPECIAL CALL - 11/1		

$0	

$0	

$5,000	

($5,000)		
INTEREST -11/1		$209,850	$209,850	$209,850	$0		
PRINCIPAL - 05/1		$600,000	$600,000	$600,000	$0		
INTEREST - 05/1		$209,850	$209,850	$209,753	$97		
SPEOAL CALL - 05/1
SERIES  2012A-2
INTEREST - 11/1		$0

$160,425	$0

$160,425	$5,000

$160,419	($5,000)

$6		
PRINCIPAL - 05/1		$285,000	$285,000	$285,000	$0		
INTEREST· 05/1		$160,425	$160,425	$160,419	$6		
TOTAL EXPENDITURES		$1,653,930	$1,625,550	$1,635,441	($9,891)		
							
EXCESS REVENUES {EXPENDITURES)		$64,502		$105,921			
							
FUND BALANCE - BEGINNING		$612,054		$1,464,125			
							
FUND BALANCE - ENDING		$676,556		$1,570,046			

3

REVENUES·

Poinciana
Community Development Distrltt
Od	N""	De,	Jae	Feb	"'"	..,	Ma:k'.:	Jun	Jul	•!!!!	seet	Tot>I

ASSESSMENTS - TAX COLLECTOR	$0	$86,967	$325,669	$21,628	$12,428	$5,538	$14,407	SS,764	$0	so	so	$0	$472,401
ASSfSSMENTS - OlRECT BIUEO		$0	$58,281		so		$0		so		$0	So	$0	so	$0	so	$0	$58,281 ASSESSMENTS - OEVElOPER		So	$96,604		$0		so		so		so	so	so	$0	so	$0	$0	$96,604 INTEREST	$192		$263	$334	$362	$265	$266                                   $264                            $257                        $0                            $0                               $0                            so             $2.205
MISCELLANEOUS INCOME	so	$0	so	$0	$0	$0	$100	$0	$0	$0	$0	so	$100
TOTAL REVENUES	$1lll	$242,116	b26,003	$21,990	512,693	ss.-	1• ,n  t	S 6,D22	so	$0	s o	$629,591 I

EXPENDmJRESi

ADMINISTRATNE:
SUPERVISOR FEES	$0	$200	$1,200	$800	$0	$1,600	Sl.000	S600	$0	$0	$0	$0	$5,400 FICAEl<PENSE	$0		$15		$92		$61	$0		$122		S77		$46	$0	$0	$0	$0		$413
ENGINEERING	$148	SS90	$1,180	$590	$468	$1,180	$1,698	$1,328	so	so	$0	$0	$7 , 181
ATTORNEY	$454	$11,867	$4,860	$3,249	$601	$2,043	$3,051	so	$0	$0	$0	$0	$26,124
ARBITRAGE	so	so	$0	$0	$0	$0	$0	so	$0	so	$0	so	$0
DISSEMINATION	$467	$417	$417	$417	$417	$517	$417	$417	$0	$0	$0	$0	$3,483
ANNUALAUOrT		so	So	$0	so	$0	$0		$0	so	so	$0	so	$0		$0 TRUSTEE FEES		so	$0	$0	$0	$0	so	$7,020	$0	so	$0	$0	$0	$7,020 ASSESSMENT ADMINISTRATION	$5,000	$0	$0	$0	$0	$0                      $0                      so           so             $0                       $0                       so            $5,000    t,.1ANAGEMENT FEES                                   $3,750                           $3,750                            $3,750                      $3,750                       $3,750                            $3,750                               $3,750                        $3,750                        so               $0                           $0                      $0                     $30,000 INFORMATION TEOtNOLOGY                                               $125                              $125                               $125                      $2,625                          $125                               $125                                 $125                           $12S                        so               $0                               so                              $0                    $3,500
TELEPHONE	$0	$13	$S	$0	$5	$0	$0	S10	so	$0	$0	$0	$33
POSTAGE		$98	$537	$183	$251		$25	S218	$264	S266	So	$0	$0	$0	S1,842 PRINTING & BINDING	$13S		$11	$101		$73	$154		$0		$73		$42	$0	so	$0	$0		$590
INSURANCE	$13 ,811	$0	$0	$0	$0	$0	so	$0	so	so	$0	$0	$13,811
LEGAL ADVERTISING	$0	$347	$267	$267	$0	$267	$417	$267	$0	$0	so	$0	$1,832
OTHER aJRRENT CHARGES	$0	$0	$36	S167	$45	$45	S3S	SD	$0	$0	so	$0	$327
OFFICE SUPPLIES	$1	so	$18	S18	$88	$29	$0	S278	so	$0	$0	so	$431
PROPERTY APPRAISER	$0	so	$0	$0	so	$0	$0	$0	$0	so	so	so	so
OUES, LICENSES & SUBSCRIPTIONS	S17S	$0	so	$0	so	$0	so	$0	$0	$0	$0	$0	$175

FIELD MANAGEMENT	$833	$833	$833	5833	S833	$833	S833	$833	$0	$0	$0	so	S6,667
ELECTRIC	S86	$91	$94	$90	s101	$116	$114	S110	$0	$0	$0	so	$801
LANDSCAPE MAINTENANCE	Sll,970	$11,970	$11,970	$11,970	Sll,970	$11,970	$11,970	$11,970	$0	$0	$0	$0	$95,763
AQUATIC CONTROL MAINTENANCE	$8,617	$8,617	SS,617	$8,617	$8,617	$8,617	$8,617	$8,617	$0	so	$0	$0	S68,933
AQUATIC MIDGE MANAGEMENT	$12,583	$12,583	S12,583	$12,583	S12,S83	$12,583	$12,583	S12,583	$0	so	$0	$0	Sl00,667
R&M DRAINAGE	$0		$0	$0	so		so	$0	$0	$0	$0	so	$0	$0	so R&M MULCH	so		$0	$0	so		$0	$0	so	so	$0	$0	so	so	so R&M PLANT REPLACEMENT	so	S350	$0	$0	$1,050	so                            so                             $0                   $0                        $0                             so             so             $1,400  STORM STRUCTURES REPAIRS                              so                              $0                               $0                        so                           $SS9                            $0                               $0                            so            $0                        $0                          $0                      $0                         $S59 CONTINGENCY                                                           $0                           $0                               so                $0                        $0                            $199                              $0                         $0                     $0                      $0                        $0                        $0                          St99 CAPITAL OUTLAY                                                               $5,857                                  $0                               $0                        $0                           $0                                   $0                                      $0                        $28                   so              $0                               $0                             $0                $5,885
TOTAL EXPENDITURES	$64,109	$52,316	$46,331	$46,363	$41,391	$44,214	S!i1.00	$41,269	so	$0	$0	$0	$388,0351
EXCESS RMNUES/(EXPENDlrUIWI	!SU .ll 7J	5189,800	$279 ,672	($24,3731	($28,6981	!$38.4101	1sn.m1	($35,247)	so	$0	so	so	$241,5S6  I

4

Poinciana
COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENTS  FY2019 RECEIPTS

MAINTENANCE

GROSS ASSESSMENTS $ CERTIFIED NET ASSESSMENTS $

499,824.26
469,834.80
100%

CHECK  GROSS ASSESSMENTS	COMMISSIONS	INTEREST	NET ASSESSMENTS	GENERAL
DATE	NO	RECEIVED	DISCOUNTS	PAID	INCOME	RECEIVED	FUND	
	I						
11/14/18	ACH	$	907.08	$	36.30	$	17.42	$	$	853.36	$	853.36	
11/20/18	ACH	$	9,115.52	$	453.33	$	173.24	$	s	8,488.95	$	8,488.95	
11/23/18	ACH	$	11 ,187.32	$	44 7.70	$	214.79	s	-	$	10,524.83	$	10,524 .83	
11/30/18	ACH	s	71 ,319 .96	s	2,850 .71	$	1,369 .39	$	-	$	67 099 .86	s	67 099.86	
12/11/18	ACH	$	120,567.10	s	4,823 .00	$	2,31 4.88	$	-	$	113,429 . 22	$	113,429.22	
12/28/18	ACH	$	225 ,586 .96	$	9 015 .68	$	4 331.43	$	-	$	21 2,239 .85	$	212,239.85	
1/15/19	ACH	$	22,149.60	$	664.65	s	429.70	$	$	21,055.25	s	21,055.25	
1/31/19	ACH	$	-	$	$	-	$	572 .77	s	572 . 77	$	572.77	
2/15/19	ACH	$	12 ,932 . 53	s	250 . 66	$	253 .64	s	-	s	1 2,428 .23	$	12,428 .23	
3/15 /19	ACH	$	5 708 .15	s	57-.38	s	113 .02	s	-	s	5,537 .75	s	5,537.75	
4/15/19	ACH	$	14,66 7. 58	$	$	293.35	$	-	s	1 4,374 .23	s	14 374.23	
4/26/19	ACH	$	$	$	-	$	32.46	s	32 .46	$	32.46	
5/15/19	ACH	$	5,825 .94	$	17.52	$	44 .01	$	-	$	5,764 .41	$	5 764.41	
		$	-	s	-	$	-	$	-	s	-	s	-	
		$	-	$	-	$	-	s	-	s	-	s	-	
		s	-	$	-	$	-	s	-	s	-	s	-	
		$	-	$	-	$	-	$	-	s	-	$	-	
i							
TOTAL COLLECTED	s	499 ,967.74	$	18,616 .93	$	9,554.87	$	605.23   s	472,401.17 s	4 72,401.17	
PERCENTAGE COLLECTED					101%		

DEBT SERVICE

GROSS ASSESSMENTS $
CERTIFIED NET ASSESSMENTS  $

1,517,469.41
1,426,421.25
100%

DATE	CHECK
NO		GROSS ASSESSMENTS
RECEIVED	
DISCOUNTS	COMMISSIONS
PAID	INTEREST
INCOME	NET ASSESSMENTS
RECEIVED	DEBT SERVICE
FUND	
I	!								
11/14/18	ACH		s	3,004.74	s	120.18	s	57 .69	$	$	2,826 .87	$	2,826 .87	
11/20/18	ACH	$	26 524.56	$	1,320.07	$	504.09	$	-	$	24,700 .40	$	24,700.40	
11/23/18	ACH	$	33,113.75	s	1,324.44	$	635.79	$	s	31,153.52	$	31,153.52	
11/30/18	ACH		s	203	421.54	s	8,126.15	$	3,905.91	s	-	$	191,389.48	$	191 389.48	
12/11/18	ACH	$	360,736.57	$ 14,422 . 53	$	6,926 .28	$	s	339, 387 . 76	s	339 ,387.76	
12/28/18	ACH	$	710,82 0.68	s	28,387 .97	$ 13 ,648 .65	s	-	s	668,784.06	s	668,784.06	
1/15/19	ACH	$	64 ,926.57	$	1,946.56	$	1,259.60	s	-	$	61 720.41	$	61 ,720.41	
1/31/19	ACH	$	$	$	$	1 744.76	$	1,744 .76	$	1,744.76	
2/15/19	ACH	$	38,417 .01	$	745 .98	$	753 .42		$	36,917 . 61	$	36,917 .61	
3/15/19	ACH		s	16,478 .00	$	165 .84	$	326. 24	$	$	15,985 .92	$	15,985 .92	
4/15/19	ACH	$	43 ,735 . 38	$	s	874 .71	$	-	s	42,860 .67	s	42 860.67	
4/26/19	ACH	$	-	$	$	-	$	96.10	$	96.10	$	96.10	
5/15 / 19	ACH	$	2 206.56	$	6.05	$	116.17	$	-	$	2,084.34	$	2,084.34	
		$	-	$	-	$	-	$	-	$	-	$	-	
			s	-	$	-	$	-	$	-	$	-	$	-	
		$	-	s	-	$	-	$	-	$	-	$	-	
		$	-	$	-	$	-	s	-	$	-	$	-	
	I						
TOTAL COLLECTED		s	1,503,	385.36	$ 56,56 5. 77	$ 29,008.55	$	1,840.86	$ 1,419,651.90	$	1419 651.90	
PERCENTAGE COLLECTED	100%	

TAYLOR MORRISON

DIRECT BILLED ASSESSMENTS

$372,271.37	$58,281.12	$313,990.25

DATE
RECEIVED	DUE DATE	CHECK
NO.	NET
ASSESSED	AMOUNT
RECEIVED	GENERAL
FUND	DEBT SERVICE	
11/2/18
11/2/18
11/2/18	12/1/18
2/1/19
5/1/19	58234
58234
58234	$ 186,135.69
$ 93,067.84
$ 93,06 7.84	$ 186,135.69
s   9 3,06 7.84
s  93 ,067 .84	$	29,140 . 56
$	14,570 .28
s	14 , 570 .28	$	156,995.13
$	78,497.56
$	78,497 .56	
			$ 372,271.37	$ 372 271.37	s	58,281 .12	$	313,990.25	

5

S ECTION. D

S ECTION 1

-	-      .   -	--          - .    _.....,	.   -	-	--	-   -  --	-	--
Poinciana
Community  Development District

Poinciana CDD Field Management Report I GMS 2019

Poinciana Community Development District

Field Management Report June 19, 2019

To:		George Flint District Manager
From:	Clayton Smith
Field Services Manager

RE:	Poinciana COD - June 19, 2019
The following is a summary of items related to the field operations and management of the Poinciana Community Development District.

Poinciana CDD Field Management Report I GMS 2019

General Maintenance performed
Cleaning of panels and inspection.
A few additional Maintenance Items completed.
Aerators are all functional.

Extensive brush and Debris cleared from weir basin.
Aquatic contractor will spray weir to keep it clear going forward.

Poinciana CDD Field Management Report I GMS 2019

Washout under weir panel was stabilized and filled with flowable fill concrete. Sunken areas were backfilled and compacted.

_ Repair of the damaged weir has begun.
The pond is to be dewatered and then the weir repaired.

Poinciana CDD Field Management Report I GMS 2019

,.-,.,------   '	-	--;	--	--:-   -	=----	-  ---	---=
In Progress

.. Additional action items regarding pond D-2, E-31, B-3 are being carried out. Pond bank restoration company to restore all of E-31 and necessary parts of D-2.

Proceed with repairing washout behind mitered end sections.
Most economical approach to be taken. Breaking up MES and replacing with rip-rap. Can consider for next fiscal year.

Poinciana COD Field Management Report I GMS 2019

Proceed with repairing washout behind mitered end sections.
Most economical approach to be taken. Breaking up MES and replacing with rip-rap. Can consider for next fiscal year.

Poinciana CDD Field Management Report I GMS 2019

Poinciana CDD Field Management Report I GMS 2019

I For any questions or comments regarding the above information, please contact me by phone at 407-201-1514, or by email at csmith@qmscfl.com Thank you.

Respectfully,
Clayton Smith

ac

e Month

0.00

00

lb
lb

-

ctan<e	PCDD Monthly Midge Treatment Report May 2019

Customer	Route	Start Date	End Date	Used Quantitv	Unit of Measure	Chemical Used Quanti tv	Unit of Measure	
PCDD ATV ULV	ATV-all ponds	05/02/2019	05/02/2019	4.90	mi	0.83	
gal	

PCDD TRUCK ULV	Venezia	05/06/2019	05/06/2019	2.50	mi	0.55	
gal	
PCDD TRUCK ULV	Bella Viana	05/06/2019	05/06/2019	2.00	mi	0.43	gal	
PCDD TRUCK ULV	La oo Vista	05/06/2019	05/06/2019	0.40	mi	0.08	gal	
PCDD TRUCK ULV	Monte Lena	05/06/2019	05/06/2019	0.80	mi	0.16	gal	
PCDD TRUCK ULV	Rainbow Lakes	05/06/2019	05/06/2019	0.40	mi	0.11	gal	
PCDD TRUCK ULV	Terra/Flora Vista	05/06/2019	05/06/2019	2.60	mi	0.57	gal	
PCDD TRUCK ULV	Caori	05/06/2019	05/06/2019	0.80	mi	0.17	gal	

PCDD TRUCK ULV	Portofino	05/06/2019	05/06/2019	1.20	mi	0.26	
gal	
PCDD ATV ULV	ATV-all ponds	05/09/2019	05/09/2019	8.90	mi	1.35	
gal	
PCDD TRUCK ULV	Venezia	05/13/2019	05/13/2019	2.50	mi	0.55	gal	
PCDD TRUCK ULV	Bella Viana	05/13/2019	05/13/2019	1.90	mi	0.43	gal	
PCDD TRUCK l)LV	Laoo Vista	05/13/2019	05/13/2019	0.40	mi	0.08	gal	
PCDD TRUCK ULV	Monte Lena	05/13/2019	05/13/2019	0.70	mi	0.16	gal	
PCDD TRUCK ULV	Rainbow Lakes	05/13/2019	05/13/2019	0.40	mi	0.5	gal	
PCDO TRUCK ULV	Terra/Flora Vista	05/13/2019	05/13/2019	2.60	ml	0.5	gal	

PCDO TRUCK ULV	Capri	05/13/2019	05/13/2019	0.80	mi	0.15	
gal	
PCOO TRUCK ULV	Portofino	05/13/2019	05/13/2019	1.20	mi	0.27	gal	
PCODA1VULV	ATV-all ponds	05/16/2019	05/16/2019	8.50	mi	1.37	gal	
PCDDTRUCK ULV	Venezia	05/20/2019	05/20/2019	2.50	mi	0.56	gal	
PCDD TRUCK ULV	Bella Viana	05/20/2019	05/20/2019	2.00	ml	0.48	gal	
PCDD TRUCK ULV	La AO Vista	05/20/2019	05/20/2019	0.40	mi	0.08	gal	
PCDD TRUCK ULV	Monte Lena	05/20/2019	05/20/2019	0.80	mi	0.16	gal	
PCDD TRUCK ULV	Rainbow Lakes	05/20/2019	05/20/2019	0.40	mi	0.11	gal	

PCOD TRUCK ULV	Terra/Flora Vista	05120/2019	05/20/2019	2.60	mi	0.58	
gal	
PCOO TRUCK ULV	Gacri	05/20/2019	05/20/2019	0.80	mi	0.17	gal	
PCDO TRUCK ULV	Prort ino	05/20/2019	05/20/2019	1.10	mi	0.25	gal	
PCDD ATV ULV	ATV-all oon ds	05/29/2019	0 '- 129/2019	2.40	mi	0.53	gal	
PCDDTRUCKULV	Venezia	05/29/2019	05/29/2019	1.90	mi	0.42	gal	
PCDDTRUCKULV	Bella Viana	05/29/2019	05/29/2019	0.40	mi	0.08	gal	
PCDO TRUCK ULV	La oo Vista	05/29/2019	05/29/2019	0.80	mi	0.17	gal	
PCDD TRUCK ULV	Monte Lena	05/29/2019	05/29/2019	0.50	mi	0.11	gal	
PCDD TRUCK ULV	Rainbow Lakes	05/29/2019	05/29/2019	2.60	mi	0.58	gal	
PCDD TRUCK ULV	Terra/Flora Vista	05/29/2019	05/29/2019	0.70	mi	0.16	gal	
PCDD TRUCK ULV	Caori	05/29/2019	05/29/2019	1.10	mi	0.25	gal	
PCDD TRl)CK ULV	Portofino	05/29/2019	05/29/2019	5.20	mi	0.78	gal	
Total For The Month	69.70	mi	13.99	gal	

    Aballl 5% l>e.llets Larvlcide Ponds	Start Date    End Date   Used Quanti	Unit of Measure	Chemical Used Quanti t	Unit of Measure

Aha	.ti! 4.E Larvic;Jde Ponds	I Start Date I End Date	Used Quantitv	Unit of Measure	Chemical Used Quanti tv	Unit of Measure	
B1,E3,C12 C10	I 5/9/19 I 5/9/19	28.71	ac	43	oz	
B1, E3	I 5116119 I 5116/19	15.36	ac	23	oz	
Total For The Month	44.07	ac	66.00	oz	

1/1	8/6/2014 4:10:07 PM

Clarke Monthly Treatment Report September 2014

         PCDD Monthly Treatment Report
Date between : 5/1/2019 and 5/31/2019

Customer Site ID	Treatment Date	Condition/WeedsTreated	
10-A	5/28/19	Clean	
10-B	5/28/19	Clean	
A-1	5/23/19	Alligator Weed	
A-1	5/23/19	Pennywort	
A-1	5/23/19	Shoreline Grasses	
A-11	5/28/19	Clean	
A-12	5/28/19	Clean	
A-13	5/28/19	Clean	
A-2	5/23/19	Clean	
A-20	5/7/19	Filamentous	
A-21	5/7/19	Alligator Weed	
A-21	5/7/19	Filamentous	
A-21	5/7/19	Pennywort	
A-21	5/7/19	Shoreline Grasses	
A-22	5/7/19	Alligator Weed	
A-22	5/7/19	Chara spp.	
A-22	5/7/19	Filamentous	
A-22	5/7/19	Pennywort	
A-22	5/7/19	Shore!i ne Grasses	
A-3	5/28/19	Clean	
A-4	5/28/19	Clean	
A-5	5/28/19	Clean	
A-6	5/28/19	Clean	
A-7	5/28/19	Clean	
A-8	5/6/19	Filamentous	
A-8	5/6/19	Spike Rush	
A-9	5/28/19	Clean	
B-1	5/28/19	Alligator Weed	
B-1	5/28/19	Chara spp.	
B-1	5/28/19	Filamentous	
B-1	5/28/19	Pennywort	
B-1	5/28/19	Shoreline Grasses	
B-11	5/28/19	Clean	
B-15	5/28/19	Clean	
B-16	5/28/19	Clean	
B-6	5/7 /19	Charaspp.	
B-6	5/7/19	Filamentous	
C-1	5/29/19	Clean	
C-10	5/22/19	Filamentous	
C-10	5/22/19	Hydrilla	
C-11	5/7/19	Filamentous	
C-12	5/29/19	Hydrilla	
C-13	5/28/19	Clean	
C-14	5/28/19	Clean	
C-15	5/28/19	Alligator Weed	
C-15	5/28/19	Pennywort	
C-15	5/28/19	Shoreline Grasses	
C-16	5/28/19	Clean	
C-17	5/22/19	Hydrilla	
C-18	5/23/19	Alligator Weed	
C-18	5/23/19	Pennywort	
C-18	5/23/19	Shoreline Grasses	
C-19	5/28/19	Clean	
C-2	5/28/19	Alligator Weed	

1

Clarke Monthly Treatment Report September 2014

C-2	5/28/19	Cattail	
C-2	5/28/19	Pennywort	
C-2	5/28/19	Shoreline Grasses	
C-20	5/29/19	Filamentous	
C-3	5/28/19	Clean	
C-6	5/7/19	Charaspp.	
C-6	5/7/19	Filamentous	
C-6B	5/7/19	Chara spp.	
C-68	5/7/19	Filamentous	
C-8	5/28/19	Alligator Weed	
C-8	5/28/19	Cattail	
C-8	5/28/19	Pennywort	
C-8	5/28/19	Shoreline Grasses	
C-9	5/28/19	Clean	
D-1	5/23/19	Clean	
D-10	5/23/19	Clean	
D-11	5/23/19	Clean	
D-2	5/23/19	Clean	
0-3	5/23/19	Clean	
D-4	5/23/19	Clean	
D-5	5/23/19	Clean	
0-6	5/23/19	Clean	
D-7	5/23/19	Clean	
D-8	5/23/19	Clean	
D-9	5/23/19	Clean	
E-1	5/23/19	Clean	
E-11	5/23/19	Alligator Weed	
E-11	5/23/19	Pennywort	
E-11	5/23/19	Shoreline Grasses	
E-18	5/23/19	Alligator Weed	
E-18	5/23/19	Pennywort	
E-18	5/23/19	Shoreline Grasses	
E-19	5/23/19	Alligator Weed	
E-19	5/23/19	Pennywort	
E-19	5/23/19	Shoreline Grasses	
E-2	5/23/19	Clean	
E-21	5/23/19	Alligator Weed	
E-21	5/23/19	Pennywort	
E-21	5/23/19	Shoreline Grasses	
E-3	5/22/19	Hydrilla	
E-31	5/23/19	Alligator Weed	
E-31	5/23/19	Pennywort	
E-31	5/23/19	Shoreline Grasses	
E-5	5/23/19	Shoreline Grasses	
E-6	5/23/19	Alligator Weed	
E-6	5/23/19	Pennywort	
E-6	5/23/19	Shoreline Grasses	
E-8	5/23/19	Alligator Weed	
E-8	5/23/19	Pennywort	
E-8	5/23/19	Shoreline Grasses	
F-7	5/28/19	Alligator Weed	
F-7	5/28/19	Pennywort	
F-7	5/28/19	Primrose	
F-7	5/28/19	Shoreline Grasses	
POND B-5	5/28/19	Alligator Weed	
POND B-5	5/28/19	Pennywort	
POND B-5	5/28/19	Shoreline Grasses	

2

A

C\Ofl<e

Night Truck Spray

Poinciana Community Development District Monthly Midge Treatment Report
May 1, 2019- May 31, 2019

42.2 Miles were sprayed

ATV ULV Spray

27.5 Miles were sprayed

Backpack Pellet Larvicide

_Q_ Acres were treated

Boat Larvicide Treatments

Acres were treated

SECTION 2

 	

Date

Customer Complaint Log Poinciana COD

Resident	Address	Pond	Contact	Complaint	Assigned To	Resolution	Date Resolved

5/22/19	Roselyn Thingelstad	1227 Cambria Bend	P-ClO	863-427-3581	Algae on pond	Clayton Smith	Sprayed	5/22/19	
5/27/19	Diana Rodriguez	741 Grand Canal Drive	P-A 1213	407-785-5722	Aglae on pond	Clayton Smith	Checked, no algae	6/4/19	
5/27/19	Myra Burch	632 Vineyard Way	P-C20	863-496-4136	Algae on pond	Clayton Smith	Sprayed	5/29/19	
5/28/19	Willie Tymes	214 Acadia Drive	P-C20	201-452-0684	Algae on pond	Clayton Smith	Sprayed	5/29/19	

6/7/19	

Jack Ragsdale	

201Torino Lane	

P-B5	

630-370-1176	

Midges	

Clayton Smith	Courtesy spray, pond being added
to contract	

6/10/19	
6/10/19	Diana Rodriguez	741 Grand Canal Drive	P-A 1213	407-785-5722	Midges	Clayton Smith	Sprayed	6/10/19