Poinciana Community Development District

Agenda Package May 17, 2023

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Poinciana
Community Development District
Meeting Agenda

Wednesday	Starlite Ballroom
May 17, 2023	384 Village Drive
11:00 AM	Poinciana, Florida
Zoom Information for Members of the Public: Link: https://zoom.us/j/93704992274
Dial-in Number: (646) 876-9923
Meeting ID: 937 0499 2274

Roll Call
Pledge of Allegiance
Public Comment Period on Agenda Items
Approval of Minutes of the March 15, 2023 Meeting
Consideration of Resolution 2023-02 Approving the Proposed Fiscal Year 2024 Budget and Setting a Public Hearing
Staff Reports
Attorney
Engineer
District Manager
Action Items List
Approval of Check Register
Balance Sheet and Income Statement
Presentation of Number of Registered Voters: 5,137
Field Manager’s Report
Customer Complaint Log
Presentation from Solivita HOA Wildlife Committee
Supervisor’s Requests
Other Business
General Audience Comments
Next Meeting Date – June 21, 2023
Adjournment

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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, March 15, 2023 at 11:00 a.m. via Zoom Communication Media Technology and in the Starlite Ballroom, 384 Village Drive, Poinciana, Florida.

Present and constituting a quorum were:

Lita Epstein Tony Reed Robert Zimbardi Anita Nelson Jon Cameron
Also present were: Tricia Adams
Jan Carpenter
Kathy Leo (via Zoom) Clayton Smith Cherrief Jackson Larry Anson

Chair Vice Chair
Assistant Secretary Assistant Secretary Assistant Secretary

District Manager District Counsel District Engineer Field Manager
Clarke Midge Control HOA President

Rick McKelvey	HOA Conservation/Wilderness Committee

The following is a summary of the discussions and actions taken at the March 15, 2023 Poinciana Community Development District’s Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Adams called the meeting to order and called the roll at 11:21 a.m. All Supervisors were present.

SECOND ORDER OF BUSNESS	Pledge of Allegiance
The Pledge of Allegiance was recited.

THIRD ORDER OF BUSINESS	Public Comment Period on Agenda Items Ms. Epstein opened the public comment period.			Mr. Larry Anson, President of the Solivita Community Association, stated that he and Mr. George Miller, the Chairman of the Finance Committee felt that there was enough cash to operate the CDD for a year without having an increase in revenue, as there was General Fund cash on the Balance Sheet and Income Statement of over $600,000.	They requested that the Board consider lower the millage rate based on this. Ms. Adams explained that the District was currently in a good position with the funds available to operate the District. There could be unexpected capital repairs for the stormwater system which may be costly. The $600,000 balance in the general fund was not only for field expenses and administration of the District, but also included any funding to be used for capital repairs or replacement of infrastructure. Maintenance fees were set based on an estimated budget for the time when all infrastructure would be conveyed to the District. It was also noted the budget was recognizing carry forward surplus in order to balance. Mr. Anson suggested setting a reserve and having a Reserve Study to find out the reserve requirements. Ms. Epstein asked if there was any restriction that would limit the Board setting a capital reserve.	Ms. Adams stated that capital repairs could be infrastructure repairs in excess of $5,000 or whatever dollar amount the Board set. The Board would have flexibility with each budget cycle allocating funds to the capital reserve account. Ms. Epstein recalled Mr. George Flint indicating that there were issues with transferring money in and out.		Ms. Adams explained there that for many Districts, there is a transfer into the Capital Reserve Fund from the General Fund of a designated amount each year. Ms. Adams suggested that the Board set up a Capital Reserve Fund and designate a transfer out from the General Fund each year when the draft budget was presented.
Ms. Epstein agreed.
Ms. Cherrief Jackson of Clarke Midge Control was present to answer questions or concerns. There being no further comments, Ms. Adams closed the public comment period.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the December 21,
2022 Meeting
Ms. Adams presented the minutes from the December 21, 2022 meeting, which were included in the agenda package. There were no corrections.

On MOTION by Mr. Cameron seconded by Mr. Reed with all in favor the Minutes of the December 21, 2022 Meeting were approved as presented.

FIFTH ORDER OF BUSINESS	Review and Acceptance of Draft Fiscal
Year 2022 Audit Report
Ms. Adams stated that the draft audit was reviewed by District management and accounting staff as well as by District Counsel. Comments from District Counsel would be incorporated into the final audit. According to the Letter to Management, it was a clean audit that was in compliance with accounting standards. There were no deficiencies nor conditions that would constitute a financial emergency. Ms. Carpenter noted that their comments were clarifications and ensuring that the language was correct.

On MOTION by Ms. Nelson seconded by Mr. Reed with all in favor acceptance of the Fiscal Year 2022 Audit Report in draft form and authorization to transmit to the State of Florida, subject to staff finalizing it was approved.

SIXTH ORDER OF BUSINESS	Discussion	of	Feasibility	to	Convey
Reclaimed Water System to HOA
Ms. Adams presented an email from Mr. Larry Anson, President of the Solivita Community Association (HOA) on February 16, 2023, inquiring about the feasibility to convey the reclaimed water system from the District to the HOA. The District owned reclaimed water infrastructure that was constructed using revenue raised from the issuance of tax exempt bonds. The District owned the larger reclaimed water pipes which connected to a residential irrigation system. There is an agreement for the operation of the system which is owned by the CDD but maintained by the HOA. The reclaimed water lines feed private residential lots managed by the HOA, which the HOA collects fees for. Ms. Adams informed Mr. Anson that this matter would be discussed by the Board and documentation was provided to the Board, the District Engineer and to District Counsel for review. There were financial, regulatory and legal restrictions because it was public infrastructure financed from the issuance of tax-exempt bonds. The HOA is a private entity. There is outstanding bond debt to consider. With other Districts, expensive legal opinions were solicited from Bond Counsel regarding the feasibility of conveying

infrastructure to a private entity and the determination was that the outstanding bond debt needed to be resolved before the matter was further considered.
Ms. Carpenter reported because of the use of tax-exempt bonds, the CDD bond debt must be redeemed, with the exception of a small amount of bond proceeds, which was for private use. The process was long and expensive as the District Engineer must go through the requisitions to pull out any costs related to the piping in the system. Once the analysis was completed, Bond Counsel would perform a tax analysis. If it was a small amount, the bonds could be redeemed for a private use, but in her opinion, the amount was large. In addition, the District just went through a refinancing, which had a 10-year lockout for redemption and eight years were remaining before the District could redeem bonds. Ms. Leo pointed out that the intent of CDD bonds for a reclaimed system was to construct primary lines 6 inches or larger and beyond that, the distribution was not constructed with CDD bonds. This was the type of agreement that was entered into in all CDDs when there was the comingling of a private/public use..
Mr. Reed stated based on the documentation that he reviewed, the transition point was 10 inches, but on the Poinciana CDD side, it was 6 inches and voiced concern about the cost to make repairs as residents would be responsible. The HOA did not have an engineer and Mr. Reed was volunteering his time to assist the HOA but did not have time to be engaged or involved in contracts, cost estimates and oversight. Ms. Epstein suggested having an open meeting with residents, the HOA and CDDs to discuss this matter. Mr. Reed was in favor of making repairs as needed but was unable to locate any drawings. Ms. Leo felt that the District needed a good GIS mapping system and could provide a proposal. Mr. Reed wanted to locate the meters for the reclaimed water system feeding into Solivita, which the CDD was not paying for, but eventually would. Ms. Epstein felt that they should not be putting the time and money into this as Solivita would not be paying for reclaimed water until 2048. The Board agreed.

SEVENTH ORDER OF BUSINESS	Discussion of CDD/HOA Workshop Date
and Agenda Items
Ms. Adams recalled that Mr. Reed requested a workshop between the Poinciana CDD, Poinciana West CDD and the HOA due to the HOA having new Board Members and to discuss issues and current agreements such as the Memorandum of Understanding (MOA) for the maintenance of the stormwater system. The HOA agreed with having a workshop, but questioned the timing. Mr. Reed wanted all parties to agree to the concept of having a workshop,

whether it was now or in six months and suggested having a sponsor delve into the documents and make a presentation at the workshop. Ms. Adams pointed out that the concept was opening up the dialog between the various entities and ensuring that everyone understood the nature of the agreements in place. Regarding the street sweeping, the Board discussed on the record, directing District management to reach out to the HOA Management Company to inquire about the status. Mr. Larry Anson, President of the Solivita Community Association felt that it was a great idea, but the makeup of the HOA Board was 180% different than the CDD Board. The HOA Board could meet with two Board Members and did not need a quorum, in accordance with State Law, versus the CDD, which needed a quorum to meet. Ms. Epstein felt that a workshop was necessary, but suggested revisiting the idea of having one in three to four months to give the new HOA Board time to get up to speed. Mr. Anson agreed and there was Board consensus.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
There being none, the next item followed.

Engineer
Ms. Leo reviewed the documentation received from Taylor Morrison (TM), regarding the parcel conveyance from TM to the CDD, but had to go through Water Management District files to locate plans and as-builts. A field meeting was held on February 15th, but TM was a couple of months from being ready as they only completed half of what they proposed to turnover. They had some cleanup and minor repairs with the remaining ponds and would come back when those items were completed, at which time Ms. Leo would go back out and re-check the ponds. She requested that Mr. Reed review the final documentation. Ms. Epstein questioned the number of ponds to be transferred to the CDD. Mr. Reed recalled that eight or nine ponds were to be transferred. Ms. Leo believed there were more than eight or nine ponds. Ms. Carpenter confirmed that 23 parcels in total that were being transferred. Mr. Reed did not believe they were all being transferred at one time. Ms. Leo recalled TM questioning whether they could transfer several parcel packages versus one total package. Ms. Carpenter pointed out they only prepared one set of closing documents and if it was broken out, there must be a set of closing documents for every turnover, which was a more convoluted process. Ms. Epstein felt that TM

created a monstrosity by holding off on the transition over the past three years and wanted the CDD to take steps to make it easier for them. Ms. Carpenter recommended that the District put pressure on TM to have one transition versus piecemeal. Mr. Reed requested a copy of the project spreadsheet with the timelines. Ms. Leo would email it to the Board.

District Manager
Action Items List
Ms. Adams presented the Action Items List, which was included in the agenda packet and reported on the following:
Parcel Conveyance from Taylor Morrison to CDD: In process.
Monitor Central Florida Expressway – Poinciana Parkway Projects: Parkway Connector: In process. The Chairman was appointed by the CDD Board to monitor it.
Ms. Epstein met with Polk County transportation staff, the County Manager and the District Engineer to discuss the alternatives being proposed by Southport Connector Alternative Routes (SCAR) of Poinciana. Polk County was impressed with their plans and were taking them to all meetings with Central Florida Expressway (CFX) and Osceola County. They felt that the CDD’s alternative created more mobility possibilities for the town of Poinciana and would be a benefit to everyone. There was assistance from the commercial development across from Solivita, between Poinciana Parkway and the hospital, because they would be detrimentally affected by the South Polk connector, which would make commercial development difficult. SCAR started a petition on Saturday night, which had over 1,500 signatures, asking that CFX consider the alternative and that there be a community impact assessment of both alternatives. The plan was for community action and placing door hangers on every door in Poinciana to push CFX to consider a different alternative. Ms. Adams pointed out that this was not a District project, but it would impact the CDD and all Solivita residents.
Erosion Repairs: In process. Staff to identify needed repairs, develop the scope and gather proposals to present to the CDD Board.
Shoreline/Littoral Plantings: In process. Proposals scheduled to be presented on March 15, 2023.

Approval of Check Register
Ms. Adams presented the Check Register from December 13, 2022 to February 28, 2023 in the amount of $120,046.74, which was included in the agenda package.

On MOTION by Mr. Cameron seconded by Mr. Zimbardi with all in favor the December 13, 2022 to February 28, 2023 Check Register in the amount of $120,046.74 was approved.

Balance Sheet and Income Statement
Ms. Adams presented the Unaudited Financial Statements through February 28, 2023, which were included in the agenda package. She would follow up with Mr. Anson regarding his questions. There was an operating account with Hancock Whitney, in accordance with the Trust Indenture and with Truist as well as an interest bearing/money market account for the surplus funds. The District was on a good path to being fully collected by July and was doing a great job of controlling expenses. Ms. Nelson questioned the status of the direct deposits. Ms. Adams spoke with the accountant and it would be tested after this meeting. Ms. Nelson asked if they could pay bills through electronic payments. Ms. Adams explained in some cases, utilities were paid through ACH debits, but no vendors for Poinciana were set up in this manner.

On MOTION by Mr. Reed seconded by Mr. Zimbardi with all in favor the Unaudited Financial Statements through February 28, 2023 were approved.

Field Manager’s Report
Action Item Report
Mr. Smith presented the Field Manager Report, which was included in the agenda package. Overall the ponds were in good condition and well maintained. There were no major issues, except on Ponds C-10 and C-11, which had hydrilla. He was working with the vendor on treatment. There was a change in the overall maintenance and scope to a certain degree, allowing shoreline grasses to grow as it caused erosion around many ponds in the community. Through discussions with the District Engineer, Mr. Smith was working on a potential alternative. SOLitude Lake Management acquired a large aquatic portion of the business from Clarke for both Districts. They have the same personnel. If anything changed or any issues arose, he would inform the Board immediately.  They handled all of the issues that were left

from the storm and items that needed to be addressed immediately. Most items were minor like broken skimmers, with the exception of the erosion control repair, which quotes were being obtained for. The tunnel maintenance was in progress. They have been pressure washed and the painting was expected to begin at the end of the week.

Consideration of Quote from GMS for Repairs
Ms. Adams presented a proposal from GMS for maintenance items in the amount of
$2,241.25. Mr. Reed questioned what CF maintenance was. Mr. Smith explained that CF stood for their Central Florida office. Mr. Reed expected the work to be performed properly. Mr. Smith noted a grate needed replacing, which was not in the proposal.

On MOTION by Mr. Reed seconded by Ms. Nelson with all in favor the quote from GMS for maintenance items in the amount of
$2,241.25 was approved.

Consideration of Proposal from SOLitude for Littoral Plantings
Mr. Smith presented a proposal from SOLitude for Pickerelweed and Spikerush plantings in the amount of $15,410. Pond plantings on Ponds A3, A4, A5, A8, A13, B1, B16, C10 and E1, would help reduce the midge life, remove excessive nutrients from the pond to reduce algae and assist in erosion control. Ten ponds were recommended; however, only nine were identified on the proposal because Pond E-3 needed erosion repair and plantings, which he was obtaining a proposal for. These ponds were selected based on their locations. Ms. Epstein felt that the plantings were necessary, due to the amount of erosion. Mr. Smith requested that the Board approve an additional amount for maintenance. Ms. Epstein noted that Spikerush was not included in the contract and requested that it be added as well as correcting some typos. Ms. Adams noted that any approval would include cleanup on the language to include Spikerush and amend any typos. Mr. Reed questioned the process for installing the plantings. Mr. Smith explained that they were hand planted either under the water or in saturated areas, 3 to 5 feet off of the bank, in order to thrive. Mr. Reed questioned whether the plantings were cost effective as they must pay for future maintenance. Ms. Leo pointed out there would be savings by reducing erosion and their maintenance practices. Mr. Reed asked if there would be a continuous planting or group of plantings.  Mr. Smith confirmed there would be continuous plantings, but some

would not be full plantings and not all of them would survive. A section would remain open for boats to launch. Mr. Reed voiced concern about pushback from residents who wanted to fish and from the Fish & Wildlife Conservation Commission. Mr. Smith felt that it would enhance the fishing. Discussion ensued.

Ms. Nelson moved to approve the proposal from SOLitude Lake Management for littoral plantings as amended to include Spikerush and amending the typos in the contract and Mr. Cameron seconded the motion.

Mr. Reed asked if they needed to obtain additional quotes. Ms. Epstein pointed out that this was a different situation since SOLitude did a test planting on two ponds.

On VOICE VOTE with all in favor the proposal from SOLitude Lake Management for littoral plantings as amended to include Spikerush and amending the typos in the contract was approved.

Consideration of Proposal from SOLitude for Fireflag Clean Up
Mr. Smith presented a proposal from SOLitude for fireflag clean up in the amount of
$15,858. According to the vendor, this was the best practice to cut them back from their dormant state coming out of Winter. Mr. Reed asked if the only maintenance was trimming it back and how long it would take to come back. Mr. Smith indicated that they would trim it all the way down and it would grow back in a couple of months. Ms. Epstein requested more proposals as she felt that $15,000 was high for a cut back. Mr. Reed agreed, but wanted to remove them versus spending $15,000 per year to trim them back. Mr. Smith clarified they would not have to do this every year, but since they were large, they should be cut back every three to five years. One alternative was to install other plantings in the pond. Mr. Reed questioned why they were allowed to grow. Ms. Adams explained that fireflag was considered a natural desirable species the Board could allow them to grow. Ms. Epstein preferred another alternative that was not as expensive. Mr. Reed suggested that GMS cut a small section of plants while they wait for the proposals. Ms. Epstein agreed. After further discussion, there was Board consensus for Mr. Smith to cut back a small section of plants, monitor and obtain proposals for another alternative.

Customer Complaint Log
Mr. Smith presented the complaint log, which was included in the agenda package. Many were HOA issues, which were forwarded to the HOA. The two midge complaints were forwarded to Clarke to address and the pond with algae was treated. Mr. Reed reported an issue with the drain line at the E-1 weir on Bella Viana Road. Mr. Smith explained that the drain line was installed by staff because E-1 was eroding between the tee boxes. At the top, there was a 12 inch basin with a corrugated pipe that went under the dredge sox and around the corner of the outfall. Mr. Reed pointed out that grate was missing and there was dead fish in the weir. It should be capped and anchored into the pond like all of the other ones, so no further maintenance would be required. Mr. Smith indicated that the corrugated pipe was its own separate drainage system and Mr. Reed was referring to the bleeder opening on the side of the inlet. Mr. Reed requested that Mr. Smith evaluate it again and notify him when he was doing inspections.

NINTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. Cameron questioned who replaced missing or damaged wildlife signs. Ms. Adams confirmed that the HOA or TM purchased the signs, but the CDD installed and maintained them. Ms. Epstein recalled that Mr. Smith was going to purchase additional signs and replace when needed. Mr. Smith noted that he had extra signs. Mr. Cameron would provide the locations. Mr. Reed asked who owned the golf cart tunnels as there was an issue. Ms. Epstein believed they were owned by the golf course. Ms. Nelson recalled that the golf course did not know who owned them. Mr. Reed would figure it out. There was a request for a Reserve Study, but the Board would do some long-range planning. Regarding the street sweeping, there was an MOA between the HOA and CDD for the HOA to do the street sweeping, but they were not complying. Mr. Cameron suggested following up with another email to the President of the HOA. Ms. Epstein requested that Mr. Reed’s pictures be included. Ms. Adams would send a letter, inquiring about their street sweeping schedule. Mr. Cameron supported having a joint meeting between both CDDs and the HOA and asked if there needed to be an advertisement. Ms. Adams stated it would be noticed as a workshop. Ms. Carpenter offered to have an associate review the documents and provide a short list of items. Ms. Adams pointed out that this item would be brought back at the August meeting to establish whether the HOA was ready to set a

date and for the Districts to come up with a draft agenda.	Mr. Reed would email his recommendations to Ms. Adams to forward to the Board.

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

ELEVENTH ORDER OF BUSINESS	General Audience Comments
Mr. Rick McKelvey, representing the HOA Conservation and Wilderness Committee, suggested that a Board Member serve on the committee in order to have easy dialogue between the different groups. Ms. Nelson volunteered.

TWELFTH ORDER OF BUSINESS	Next Meeting Date – April 19th, 2023
Ms. Epstein stated that the next meeting was scheduled for April 19, 2023 at 11:00 a.m.

THIRTEENTH ORDER OF BUSINESS	Adjournment

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

Secretary / Assistant Secretary	Chair/Vice Chairman

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RESOLUTION 2023-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE POINCIANA COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2023/2024 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Poinciana Community Development District (“District”) prior to June 15, 2023, a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

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

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2023/2024 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	July 19, 2023

HOUR:	11:00 a.m.

LOCATION:	Starlite Ballroom 384 Village Drive
Poinciana, Florida 34759

TRANSMITTAL  OF  PROPOSED  BUDGET  TO  LOCAL  GENERAL
PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to Polk County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 17th DAY OF MAY, 2023.

ATTEST:	POINCIANA	COMMUNITY DEVELOPMENT DISTRICT

By:	
Secretary	Its:	

Poinciana
Community  Development  District

Proposed Budget
FY2024

Table of Contents

1-2		General Fund	

3-7	
	General Fund Narrative	

8	
	Fund Balance Analysis	

9	
	Debt Service Fund 	

10	
	Amortization Schedule Series 2022	

11	
	Capital Reserve Fund	

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2023	3/31/23	6 Months	9/30/23	FY2024	

Revenues						
Special Assessments	$	667,298	$	650,107	$	17,191	$	667,298	$	667,298	
Interest	$	2,000	$	28	$	30	$	58	$	500	
Miscellaneous Revenue	$	-	$	3,559	$	-	$	3,559	$	-	
Carry Forward Surplus	$	57,962	$	219,465	$	-	$	219,465	$	192,976	
Total Revenues	$	727,261	$	873,159	$	17,221	$	890,380	$	860,775	

Expenditures						
Administrative						
Supervisors Fees	$	12,000	$	1,800	$	6,000	$	7,800	$	12,000	
FICA Expense	$	918	$	138	$	459	$	597	$	918	
Engineering	$	20,000	$	11,763	$	6,000	$	17,763	$	20,000	
Attorney	$	30,000	$	8,788	$	12,000	$	20,788	$	30,000	
Arbitrage	$	450	$	-	$	450	$	450	$	450	
Dissemination	$	3,500	$	500	$	-	$	500	$	-	
Annual Audit	$	3,500	$	3,500	$	-	$	3,500	$	3,600	
Trustee Fees	$	4,000	$	-	$	4,000	$	4,000	$	4,000	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	5,000	
Management Fees	$	42,000	$	21,000	$	21,000	$	42,000	$	43,260	
Information Technology	$	1,238	$	619	$	618	$	1,238	$	1,238	
Website Maintenance	$	825	$	413	$	413	$	825	$	825	
Telephone	$	100	$	-	$	50	$	50	$	100	
Postage	$	2,600	$	377	$	1,800	$	2,177	$	2,600	
Printing & Binding	$	1,000	$	15	$	120	$	135	$	1,000	
Insurance	$	7,825	$	7,010	$	-	$	7,010	$	8,062	
Legal Advertising	$	5,500	$	790	$	3,500	$	4,290	$	5,500	
Other Current Charges	$	2,400	$	1,970	$	750	$	2,720	$	2,400	
Office Supplies	$	400	$	17	$	120	$	137	$	400	
Property Appraiser	$	7,000	$	-	$	7,000	$	7,000	$	7,000	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	150,431	$	63,876	$	64,280	$	128,156	$	148,528	

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2023	3/31/23	6 Months	9/30/23	FY2024	

Operations & Maintenance
Field Services	

$	10,300	

$	5,150	

$	5,150	

$	10,300	

$	10,609	
Property Insurance	$	10,038	$	8,744	$	-	$	8,744	$	13,116	
Electric	$	2,640	$	681	$	660	$	1,341	$	2,544	
Landscape Maintenance	$	170,352	$	75,087	$	75,087	$	150,174	$	203,955	
Aquatic Control Maintenance	$	127,403	$	54,528	$	54,328	$	108,856	$	147,569	
Aquatic Midge Management	$	176,721	$	79,320	$	79,920	$	159,241	$	215,454	
R&M - Mulch	$	3,500	$	-	$	-	$	-	$	3,500	
R&M - Plant Replacement	$	3,500	$	-	$	-	$	-	$	3,500	
R&M - Aerators	$	3,500	$	-	$	-	$	-	$	-	
Storm Structure Repairs	$	50,000	$	-	$	6,500	$	6,500	$	50,000	
Contingency	$	18,876	$	5,293	$	18,800	$	24,093	$	12,000	
Total Operations & Maintenance	$	576,830	$	228,803	$	240,445	$	469,248	$	662,247	

Other Expenditures						
Transfer Out - Capital Reserve	$	-	$	-	$	100,000	$	100,000	$	50,000	
Total Other Expenditures	$	-	$	-	$	100,000	$	100,000	$	50,000	
						
Total Other Expenditures	$	727,261	$	292,678	$	404,725	$	697,403	$	860,775	
						
Excess Revenues/(Expenditures)	$	-	$	580,481	$	(387,504)	$	192,976	$	-	
				
Net Assessments	
$	667,298	
				Collection Cost (7%)	$	50,227	
				Gross Assessments	$	717,525	
						
	Property Type	Platted Units	Per Unit Net	Per Unit Gross	Gross Total	
	Platted Residential	3720	$173.00	$184.04	$684,638	
	Town Center Commercial	72.15	$173.00	$184.04	$13,279	
	Unplatted Residential	102	$173.00	$184.04	$18,772	
	Golf Course	4.54	$173.00	$184.04	$836	
		3898.69			$717,525	

Revenues:

Special Assessments – Tax Collector

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the fiscal year.

Special Assessments – Direct Billed

The District will levy a non-ad valorem assessment on all assessable property within the District in order to pay for the operating expenditures during the fiscal year. The District levies these assessments directly to the property owners.

Interest

The District earns interest income on their operating accounts and other investments.

Expenditures:

Administrative:

Supervisors Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings. The amount is based on 5 supervisors attending 12 meetings during the fiscal year.

FICA Expense

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisor checks.

Engineering

The District's engineer, GAI Consultants, Inc., will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review of invoices and requisitions, preparation and review of contract specifications and bid documents, and various projects assigned as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, Latham, Luna, Eden & Beaudine, LLP, will be providing general legal services to the District, e.g. attendance and preparation for monthly meetings, preparation and review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the Series 2022 Special Assessment Refunding Bonds. The District has contracted with AMTEC for this service.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Trustee Fees

The District will pay annual trustee fees for the Series 2022 Special Assessment Refunding Bonds that are deposited with a Trustee at Hancock Whitney.

Assessment Administration

The District has contracted with Governmental Management Services-CF, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Management Fees

The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but are not limited to, recording and transcription of board meetings, budget preparation, all financial reporting, annual audit, etc.

Information Technology

Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Telephone

Telephone and fax machine.

Postage

The District incurs charges for mailing of agenda packages, overnight deliveries, checks for vendors and other required correspondence.

Printing & Binding

Printing board materials, printing of computerized checks, stationary, envelopes etc.

Insurance

The District’s general liability and public officials liability insurance coverage is provided by Public Risk Insurance. Public Risk Insurance specializes in providing insurance coverage to governmental agencies.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc in a newspaper of general circulation.

Other Current Charges

Represents any miscellaneous expenses incurred during the fiscal year such as bank fees, deposit slips, stop payments, etc.

Office Supplies

The District incurs charges for office supplies that need to be purchased during the fiscal year.

Property Appraiser

Represents a fee charged by Polk County Property Appraiser’s office for assessment administration services.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for
$175. This is the only expense under this category for the District.

Operations & Maintenance:

Field Services

Provide onsite field management of contracts for the District such as landscape and lake maintenance. Services to include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Electric

Represents cost of electric services for item lights. District currently has two accounts with Duke Energy.

Account #	Service Address	Monthly	Annual	
48750 39182	1051 Cypress Pky, 9 Tunnel Lights	$32	$384	
87555 08008	1051 Cypress Pky, Lites/Golf Tunnel 33	$120	$1,440	
	Contingency			$720 	
	Total		$2,544	

Landscape Maintenance

The District will maintain the lake bank maintenance that include mowing of no less than once every 7 days during the months of April 1st to October 31st and no less than once every 14 days from November 1st to March 31st. The District has contracted with Floralawn 2, LLC for this service.

Description	Monthly	Annual	
Landscape Maintenance	$12,515	$150,174	
3% Increase		$4,505	
New Areas - Contingency			$49,276 	
Total		$203,955	

Aquatic Control Maintenance

Represents cost for maintenance to the ponds located within the District. Services include, but are not limited to, treatment removal and offsite disposal of nuisance vegetation and algae treatment. The District has contracted with Solitude Lake Management for these services.

Description	Monthly	Annual	
Aquatic Maintenance	$9,055	$108,656	
3% Increase		$3,260	
New Areas - Contingency			$35,653 	
Total		$147,569	

Aquatic Midge Management

Represents costs for aquatic midge control (blind mosquitoes, weekly ATV aerosol & monthly aerial larva side.)

Description	Monthly	Annual	
Aquatic Midge Control	$13,220	$158,641	
3% Increase		$4,759	
New Areas - Contingency			$52,054 	
Total		$215,454	

R&M - Drainage

Represents estimated repair and maintenance cost to the drainage structures maintained by the District.

R&M - Mulch

Represents estimated cost for mulch.

R&M – Plant Replacement

Represents estimated cost for the replacement of aquatic plants and tree replacement around the ponds.

Contingency

Represents any additional field expense that may not have been provided for in the budget.

Poinciana
Community Development District

Projected Fund Balance Analysis

FY 2023 Projected Ending Fund Balance		
Actual Beginning Fund Balance	$  690,211	
Less: cash to balance budget	$	(57,962)	
Less: projected deficit	 $	(26,488) 	
Projected Ending Fund Balance	 $  605,761 	
FY 2024 Estimated Ending Fund Balance		
Projected Beginning Fund Balance	$  605,761	
Less: cash to balance budget	 $ (192,976) 	
Projected Ending Fund Balance	 $  412,784 	
FY 2024 Estimated Reserves (Ending Fund Balance)		
Operating Reserve (3 months)	$  202,694	
Unreserved Fund Balance	 $  210,091 	
	 $  412,784 	

Proposed Budget Debt Service Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2023	3/31/23	6 Months	9/30/23	FY2024	

Revenues						
Assessments	$	1,286,153	$	1,247,408	$	38,049	$	1,285,457	$	1,280,936	
Interest	$	-	$	9,735	$	3,245	$	12,979	$	-	
Carry Forward Surplus	$	827,848	$	866,459	$	-	$	866,459	$	407,990	
Total Revenues	$	2,114,001	$	2,123,602	$	41,294	$	2,164,896	$	1,688,927	

Expenditures						
Administrative
Property Appraiser	
$	15,500	
$	-	
$	13,774	
$	13,774	
$	13,774	
Series 2022
Interest - 11/1	
$	121,844	
$	121,582	
$	-	
$	121,582	
$	107,641	
Special Call - 11/1	$	410,000	$	448,000	$	-	$	448,000	$	-	
Principal - 5/1	$	1,065,000	$	-	$	1,057,000	$	1,057,000	$	1,077,000	
Interest - 5/1	$	117,240	$	-	$	116,550	$	116,550	$	107,641	
Total Expenditures	$	1,729,584	$	569,582	$	1,187,323	$	1,756,906	$	1,306,056	
						
Excess Revenues/(Expenditures)	$	384,417	$	1,554,020	$	(1,146,029)	$	407,990	$	382,870	

	Series 2022	
Interest - 11/1/24	$97,211

Net Assessments	$	1,280,936	
Collection Cost (7%)	$	96,415	
Gross Assessments	$	1,377,351	

Property Type	Platted Units	Gross Per Unit	Gross Total	
Commercial	72.15	$373.96	$26,981	
Residential	3611	$373.96	$1,350,370	
Platted Residential - Prepaid	208	$0.00	$0	
	3891.15		$1,377,351	

Series 2022 Special Assessment Refunding Bonds Amortization Schedule

Date		Balance	Prinicpal	Interest	Total	
						
11/01/23	$	9,317,000.00	$	-	$	107,641.45	$	1,281,191.29	
05/01/24	$	9,317,000.00	$	1,077,000.00	$	107,641.45		
11/01/24	$	8,240,000.00	$	-	$	97,210.70	$	1,281,852.15	
05/01/25	$	8,240,000.00	$	1,101,000.00	$	97,210.70		
11/01/25	$	7,139,000.00	$	-	$	85,738.28	$	1,283,948.98	
05/01/26	$	7,139,000.00	$	1,124,000.00	$	85,738.28		
11/01/26	$	6,015,000.00	$	-	$	73,441.72	$	1,283,180.00	
05/01/27	$	6,015,000.00	$	1,147,000.00	$	73,441.72		
11/01/27	$	4,868,000.00	$	-	$	60,347.57	$	1,280,789.29	
05/01/28	$	4,868,000.00	$	1,171,000.00	$	60,347.57		
11/01/28	$	3,697,000.00	$	-	$	46,455.41	$	1,277,802.98	
05/01/29	$	3,697,000.00	$	1,200,000.00	$	46,455.41		
11/01/29	$	2,497,000.00	$	-	$	31,764.41	$	1,278,219.82	
05/01/30	$	2,497,000.00	$	1,234,000.00	$	31,764.41		
11/01/30	$	1,263,000.00	$	-	$	16,257.97	$	1,282,022.38	
05/01/31	$	1,263,000.00	$	1,263,000.00	$	16,257.97	$	1,279,257.97	
			$	10,374,000.00	$	1,154,264.87	$	11,528,264.87	

Proposed Budget Capital Reserve Fund

Adopted Budget
FY2023

Actuals Thru
3/31/23

Projected Next
6 Months

Total Projected
9/30/23

Proposed Budget
FY2024

Revenues

Carry Forward Surplus

$	-	$	-	$

-	$	-	$

100,000

Total Revenues	$	-	$	-	$	-	$	-	$	100,000

Expenditures

Capital Outlay

$	-	$	-	$

-	$	-	$	-

Total Expenditures	$	-	$	-	$	-	$	-	$	-

Other Financing Sources/(Uses)

Transfer In

$	-	$

-	$	100,000	$

100,000	$

50,000

Excess Revenues/(Expenditures)	$	-	$	-	$	100,000	$	100,000	$	150,000

Total Other Financing Sources/(Uses)	$	-	$	-	$	100,000	$	100,000	$	50,000

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Poinciana Community Development District Action Items December 2022

Meeting
Assigned	Action Item	Assigned To:	Status	
Comments	

Ongoing	

Parcel Conveyance from TM to CDD	

Staff	

In Process	Application and fee received 01.11.2022 and initial document review by staff completed. Initial inspection to develop punch list took place 02.15.2023. District Engineer on site for second review 04.20.2023.	

Ongoing	Monitor Central Florida Expressway - Poinciana Parkway Project: Parkway Connector	
Chairman	
In Process	
CFXWay.com Project #599-233;	

8/17/22	
Erosion Repairs	District Engineer and Field Manager	
In Process	Staff to identify needed repairs, develop scope and gather proposals. A proposal has been received and is under staff review.	
8/17/22	Shoreline/Littoral Plantings	Field Manager	In Process	Proposal approved 03.15.2023. Installation pending.	

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Poinciana
Community Development District
Summary of Check Register

March 01, 2023 to March 31, 2023

Fund	Date	Check No.'s		Amount	
General Fund	
3/6/23	
75-76	
$	
14,362.98	
	3/16/23	77-78	$	7,393.54	
	3/22/23	79-82	$	20,702.63	
	3/29/23	83	$	12,514.48	
			$	54,973.63	
			$	54,973.63	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/10/23	PAGE	1
*** CHECK DATES 03/01/2023 - 03/31/2023 ***	POINCIANA - GENERAL FUND
BANK C GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				 AMOUNT	#
3/06/23  00004	3/01/23  8971	202303 320-53800-46200	*	12,514.48
LANDSCAPE MAINT MAR 23
FLORALAWN 2, LLC	12,514.48 000075
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/23 00027	1/12/23 107400	202212 310-51300-31500	*	1,848.50
GENERAL COUNSEL DEC 22
LATHAM, LUNA, EDEN & BEAUDINE	1,848.50  000076
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

3/16/23 00001	3/01/23	
	3/01/23	
	3/01/23	
	3/01/23	
	3/01/23	
	3/01/23	
	3/01/23	

225	202303 310-51300-34000	*	3,500.00
MANAGEMENT FEES MAR 23
225	202303 310-51300-35200	*	68.75
WEBSITE ADMIN MAR 23
225	202303 310-51300-35100	*	103.17
INFORMATION TECH MAR 23
225	202303 310-51300-51000	*	.39
OFFICE SUPPLIES MAR 23
225	202303 310-51300-42000	*	7.50
POSTAGE MAR 23
225	202303 310-51300-42500	*	5.40
COPIES MAR 23
226	202303 320-53800-12000	*	858.33
FIELD MANAGEMENT MAR 23
GOVERNMENTAL MANAGEMENT SERVICES	4,543.54  000077
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/23 00038	3/14/23 1851	202303 320-53800-49000	*	2,850.00
PRESSURE WASH TUNNELS
PRESSURE WASH THIS	2,850.00  000078
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/22/23  00011	3/15/23 00102772 202303 320-53800-47100	*	13,220.05
MOSQUITO MAINT MAR 23
CLARKE ENVIRONMENTAL MOSQUITO	13,220.05  000079
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/22/23 00017	2/28/23 2185305	202302 310-51300-31100	*	6,698.08

	GAI CONSULTANTS,	INC		
- - -	- - - - - - - - - - - - - - -	- -	- - - - -	-	-	-	-	- -	-	-	-	-	-	-	- - - -	

ENGINEER SVCS FEB 23

- - - - - - - - - - - - - - - - -
3/22/23 00027	3/07/23 110119	202302 310-51300-31500	*	604.50
GENERAL COUNSEL FEB 23
3/07/23 110120	202302 310-51300-31500	*	55.00
CONVEYANCE FEB 23

6,698.08 000080
- - - - - - - -

LATHAM, LUNA, EDEN & BEAUDINE	659.50  000081
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/22/23 00041	3/15/23 1011	202303 310-51300-49000	*	125.00
BALLROOM CHARGE
SOLIVITA CLUB-AVATAR PROPERTIES	125.00  000082
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
POIN POIN CDD	NRUIZ

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/10/23	PAGE	2
*** CHECK DATES 03/01/2023 - 03/31/2023 ***	POINCIANA - GENERAL FUND
BANK C GENERAL FUND

CHECK	VEND#
DATE	.....INVOICE..... ...EXPENSED TO...
DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	VENDOR	NAME	STATUS	AMOUNT	....CHECK.....
AMOUNT	#	
3/29/23 00004	4/01/23 9092	202303 300-15500-10000	*	12,514.48	

LANDSCAPE MAINT APR 23

FLORALAWN 2, LLC	12,514.48 000083

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK C	54,973.63

POIN POIN CDD	NRUIZ

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Poinciana
Community  Development  District

Unaudited Financial Reporting
March 31, 2023

GMS

Table of Contents

1

2-3

4

5-6

	Balance Sheet

	General Fund

	Debt Service Fund - Series 2022

	Month to Month

7		Assessment Receipt Schedule

Community Development District Combined Balance Sheet
March 31, 2023

	General Fund	Debt Service Fund	Totals Governmental Funds	
Assets:				
Cash				
Operating - Hancock Whitney	$	711,668	$	-	$	711,668	
Operating - Truist	$	295,672	$	-	$	295,672	
Money Market - Bank United	$	53,156	$	-	$	53,156	
Series 2022				
Reserve	$	-	$	135,946	$	135,946	
Revenue	$	-	$	1,534,606	$	1,534,606	
Interest	$	-	$	10	$	10	
Prepayment	$	-	$	4,368	$	4,368	
Assessment Receivable	$	4,347	$	-	$	4,347	
Due from General Fund	$	-	$	15,036	$	15,036	
Prepaid Expenses	$	12,514	$	-	$	12,514	
Total Assets	$	1,077,357	$	1,689,966	$	2,767,322	
Liabilities:				
Accounts Payable	$	11,094	$	-	$	11,094	
Due to Debt Service	$	15,036	$	-	$	15,036	
Total Liabilites	$	26,130	$	-	$	26,130	
Fund Balance:
Nonspendable:
Prepaid Items	$	12,514	

$	

-	$	12,514	
Restricted for:				
Debt Service	$	-	$	1,689,966	$	1,689,966	
Unassigned	$	1,038,713	$	-	$	1,038,713	
Total Fund Balances	$	1,051,227	$	1,689,966	$	2,741,193	
				
Total Liabilities & Fund Balance	$	1,077,357	$	1,689,966	$	2,767,322	

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

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/23	Thru 03/31/23	Variance	

Revenues:		
Assessments - Tax Roll	$	649,840	$	632,649	$	632,649	$	-	
Assessments - Direct Bill	$	17,458	$	17,458	$	17,458	$	-	
Interest	$	2,000	$	1,000	$	28	$	(972)	
Miscellaneous Revenue	$	-	$	-	$	3,559	$	3,559	
Total Revenues	$	669,298	$	651,107	$	653,694	$	2,587	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	12,000	$	6,000	$	1,800	$	4,200	
FICA Expense	$	918	$	459	$	138	$	321	
Engineering	$	20,000	$	10,000	$	11,763	$	(1,763)	
Attorney	$	30,000	$	15,000	$	8,788	$	6,212	
Arbitrage	$	450	$	-	$	-	$	-	
Dissemination	$	3,500	$	1,750	$	500	$	1,250	
Annual Audit	$	3,500	$	3,500	$	3,500	$	-	
Trustee Fees	$	4,000	$	-	$	-	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Management Fees	$	42,000	$	21,000	$	21,000	$	-	
Information Technology	$	1,238	$	619	$	619	$	(0)	
Website Maintenance	$	825	$	413	$	413	$	-	
Telephone	$	100	$	50	$	-	$	50	
Postage	$	2,600	$	1,300	$	377	$	923	
Printing & Binding	$	1,000	$	500	$	15	$	485	
Insurance	$	7,825	$	7,825	$	7,010	$	815	
Legal Advertising	$	5,500	$	2,750	$	790	$	1,960	
Other Current Charges	$	2,400	$	1,970	$	1,970	$	-	
Office Supplies	$	400	$	200	$	17	$	183	
Property Appraiser	$	7,000	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	150,431	$	78,510	$	63,876	$	14,634	

General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2023

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/23	Thru 03/31/23	Variance	

Operations & Maintenance		
Field Services	$	10,300	$	5,150	$	5,150	$	0	
Property Insurance	$	10,038	$	10,038	$	8,744	$	1,294	
Electric	$	2,640	$	1,320	$	681	$	639	
Landscape Maintenance	$	170,352	$	85,176	$	75,087	$	10,089	
Aquatic Control Maintenance	$	127,403	$	63,702	$	54,528	$	9,174	
Aquatic Midge Management	$	176,721	$	88,361	$	79,320	$	9,040	
R&M - Mulch	$	3,500	$	1,750	$	-	$	1,750	
R&M - Plant Replacement	$	3,500	$	1,750	$	-	$	1,750	
R&M - Aerators	$	3,500	$	1,750	$	-	$	1,750	
Storm Structure Repairs	$	50,000	$	25,000	$	-	$	25,000	
Contingency	$	18,876	$	9,438	$	5,293	$	4,145	
Total Operations & Maintenance:	$	576,830	$	293,434	$	228,803	$	64,631	
					
Total Expenditures	$	727,261	$	371,944	$	292,678	$	79,266	
					
Excess (Deficiency) of Revenues over Expenditures	$	(57,962)		$	361,016		
					
Fund Balance - Beginning	$	57,962		$	690,211		
					
Fund Balance - Ending	$	(0)		$	1,051,227		

Debt Service Fund - Series 2012/2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2023

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/23	Thru 03/31/23	Variance	

Revenues:					
Assessments - Tax Roll	$	1,250,679	$	1,211,934	$	1,211,934	$	-	
Assessments - Direct Bill	$	35,474	$	35,474	$	35,474	$	-	
Interest	$	-	$	-	$	9,735	$	9,735	
Total Revenues	$	1,286,153	$	1,247,408	$	1,257,143	$	9,735	

Expenditures:					
Property Appraiser	$	15,500	$	-	$	-	$	-	
Series 2022
Interest - 11/1	
$	121,844	
$	121,844	
$	121,582	
$	262	
Special Call -11/1	$	410,000	$	410,000	$	448,000	$	(38,000)	
Principal - 5/1	$	1,065,000	$	-	$	-	$	-	
Interest - 5/1	$	117,240	$	-	$	-	$	-	
Total Expenditures	$	1,729,584	$	531,844	$	569,582	$	(37,738)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(443,431)		$	687,560		
					
Fund Balance - Beginning	$	827,848		$	1,002,405		
					
Fund Balance - Ending	$	384,417		$	1,689,966		

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

Revenues:

Assessments - Tax Roll Assessments - Direct Interest
Miscellaneous Revenue

$	-  $
$	-  $
$	5  $
$	-  $

130,398  $
-  $
5  $
151  $

420,899  $
17,458  $
5  $
75  $

56,276  $
-  $
5  $
-  $

17,676  $
-  $
4  $
3,333  $

7,400  $	-  $
-  $	-  $
5  $	-  $
-  $	-  $

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

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

632,649
17,458
28
3,559

Total Revenues	$	5  $	130,554  $	438,437  $	56,281  $	21,013  $	7,404  $	-  $	-  $	-  $	-  $	-  $	-  $  653,694

Expenditures:

General & Administrative:

Supervisors Fees FICA Expense Engineering Attorney Arbitrage Dissemination Annual Audit Trustee Fees
Assessment Administration Management Fees Information Technology Website Maintenance Telephone
Postage
Printing & Binding Insurance
Legal Advertising Other Current Charges Office Supplies Property Appraiser
Dues, Licenses & Subscriptions

$	-  $
$	-  $
$	495  $
$	1,451  $
$	-  $
$	-  $
$	-  $
$	-  $
$	5,000  $
$	3,500  $
$	103  $
$	69  $
$	-  $
$	5  $
$	-  $
$	7,010  $
$	-  $
$	336  $
$	0  $
$	-  $
$	175  $

-  $
-  $
1,871  $
1,712  $
-  $
500  $
-  $
-  $
-  $
3,500  $
103  $
69  $
-  $
7  $
-  $
-  $
393  $
594  $
0  $
-  $
-  $

1,600  $
122  $
-  $
4,397  $
-  $
-  $
2,000  $
-  $
-  $
3,500  $
103  $
69  $
-  $
304  $
6  $
-  $
398  $
541  $
15  $
-  $
-  $

-  $
-  $
660  $
570  $
-  $
-  $
-  $
-  $
-  $
3,500  $
103  $
69  $
-  $
9  $
4  $
-  $
-  $
374  $
0  $
-  $
-  $

200  $
15  $
6,698  $
660  $
-  $
-  $
1,500  $
-  $
-  $
3,500  $
103  $
69  $
-  $
45  $
-  $
-  $
-  $
-  $
1  $
-  $
-  $

-  $	-  $
-  $	-  $
2,039  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
3,500  $	-  $
103  $	-  $
69  $	-  $
-  $	-  $
8  $	-  $
5  $	-  $
-  $	-  $
-  $	-  $
125  $	-  $
0  $	-  $
-  $	-  $
-  $	-  $

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

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

1,800
138
11,763
8,788
- 500
3,500
- 5,000
21,000
619
413
- 377
15
7,010
790
1,970
17
- 175

Total General & Administrative:	$	18,145  $	8,749  $	13,055  $	5,288  $	12,790  $	5,849  $	-  $	-  $	-  $	-  $	-  $	-  $	63,876

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

Operation and Maintenance

Field Services Property Insurance Electric
Landscape Maintenance Aquatic Control Maintenance Aquatic Midge Management R&M - Mulch
R&M - Plant Replacement R&M - Aerators
Storm Structure Repairs Contingency

$	858  $
$	8,744  $
$	154  $
$	12,514  $
$	9,255  $
$	13,220  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $

858  $
-  $
115  $
12,514  $
9,055  $
13,220  $
-  $
-  $
-  $
-  $
-  $

858  $
-  $
95  $
12,515  $
9,055  $
13,220  $
-  $
-  $
-  $
-  $
2,443  $

858  $
-  $
109  $
12,514  $
9,055  $
13,220  $
-  $
-  $
-  $
-  $
-  $

858  $
-  $
104  $
12,514  $
9,055  $
13,220  $
-  $
-  $
-  $
-  $
-  $

858  $	-  $
-  $	-  $
104  $	-  $
12,514  $	-  $
9,055  $	-  $
13,220  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
2,850  $	-  $

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

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

5,150
8,744
681
75,087
54,528
79,320
-
-
-
- 5,293

Excess (Deficiency) of Revenues over Expenditures	$	(62,886)  $	86,042  $	387,197  $	15,236  $	(27,528)  $	(37,046)  $	-  $	-  $	-  $	-  $	-  $	-  $  361,016

Total Expenditures	$	62,890  $	44,511  $	51,240  $	41,045  $	48,541  $	44,450  $	-  $	-  $	-  $	-  $	-  $	-  $  292,678

Total Operations & Maintenance:	$	44,746  $	35,762  $	38,185  $	35,757  $	35,751  $	38,601  $	-  $	-  $	-  $	-  $	-  $	-  $  228,803

Poinciana
Community Development District Special Assessment Receipts Fiscal Year 2023

Gross Assessments	Net Assessments
Date	Distribution	Received	Discounts/Penalties  Commissions Paid  Interest Income	Received	General Fund	

11/10/22	10/21/22	$10,738.26	($559.94)	($203.57)	$0.00	$9,974.75
11/16/22	10/1/22-10/31/22	$7,177.56	($287.04)	($137.81)	$0.00	$6,752.71
11/21/22	11/1/22-11/6/22	$65,975.77	($2,636.22)	($1,266.79)	$0.00	$62,072.76
11/25/22	11/7/22-11/13/22	$54,843.92	($2,193.28)	($1,053.01)	$0.00	$51,597.63
12/12/22	11/14/22-11/23/22	$162,228.77	($6,485.50)	($3,114.87)	$0.00	$152,628.40
12/21/22	11/24/22-11/30/22	$261,110.48	($10,437.97)	($5,013.45)	$0.00	$245,659.06
12/23/22	12/1/22-12/15/22	$23,935.19	($861.86)	($461.46)	$0.00	$22,611.87
1/13/23	12/16/22-12/31/22	$59,202.97	($1,778.12)	($1,148.50)	$0.00	$56,276.35
2/16/23	01/01/23-01/31/23	$18,651.97	($615.27)	($360.73)	$0.00	$17,675.97
3/17/23	02/01/23-02/28/23	$7,635.51	($84.64)	($151.02)	$0.00	$7,399.85	
$9,974.75
$6,752.71
$62,072.76
$51,597.63
$152,628.40
$245,659.06
$22,611.87
$56,276.35
$17,675.97
$7,399.85	
Total Collected	$	671,500.40  $	(25,939.84) $	(12,911.21) $	-	$	632,649.35  $	632,649.35	
Percentage Collected	97%	

MAINTENANCE ASSESSMENTS

DEBT SERVICE ASSESSMENTS

Gross Assessments $ Certified Net Assessments $

Gross Assessments $ Certified Net Assessments $

698,715.22
649,805.15

100.00%

1,344,068.34
1,249,983.56

100%
Gross Assessments	Net Assessments
Date	Distribution	Received	Discounts/Penalties  Commissions Paid  Interest Income	Received	Debt Service Fund	

11/10/22	10/21/22	$21,416.54	($1,116.61)	($406.00)	$0.00	$19,893.93
11/16/22	10/1/22-10/31/22	$12,714.64	($508.64)	($244.12)	$0.00	$11,961.88
11/21/22	11/1/22-11/6/22	$120,970.83	($4,834.83)	($2,322.72)	$0.00	$113,813.28
11/25/22	11/7/22-11/13/22	$101,717.12	($4,069.16)	($1,952.96)	$0.00	$95,695.00
12/12/22	11/14/22-11/23/22	$305,333.27	($12,210.15)	($5,862.46)	$0.00	$287,260.66
12/21/22	11/24/22-11/30/22	$508,125.73	($20,318.57)	($9,756.14)	$0.00	$478,051.02
12/23/22	12/1/22-12/15/22	$45,269.44	($1,632.03)	($872.75)	$0.00	$42,764.66
1/13/23	12/16/22-12/31/22	$118,079.53	($3,546.86)	($2,290.65)	$0.00	$112,242.02
2/16/23	01/01/23-01/31/23	$37,170.45	($1,235.97)	($718.69)	$0.00	$35,215.79
3/17/23	02/01/23-02/28/23	$15,514.96	($172.03)	($306.86)	$0.00	$15,036.07	
$19,893.93
$11,961.88
$113,813.28
$95,695.00
$287,260.66
$478,051.02
$42,764.66
$112,242.02
$35,215.79
$15,036.07	
Total Collected	$  1,286,312.51  $	(49,644.85) $	(24,733.35) $	-	$	1,211,934.31  $  1,211,934.31	
Percentage Collected	97%	

DIRECT BILL ASSESSMENTS

Taylor Morrison 2023-01			
Net Assessments	
$	52,931.88	
$	17,458.03	
$	35,473.85	
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	General
Fund	Debt
Service Fund	
12/27/22	11/1/22	16000-00085242	$26,465.94	$26,465.94	$8,729.02	$17,736.93	
12/27/22	2/1/23	16000-00085242	$13,232.97	$13,232.97	$4,364.51	$8,868.46	
12/27/22	5/1/23	16000-00085242	$13,232.97	$13,232.97	$4,364.51	$8,868.46	
			$	52,931.88	$	52,931.88	$	17,458.04	$	35,473.85	

!!"#$%&  4

SUPERVISOR OF
ELECTIONS
POLK COUNTY, FLORIDA
Lori Edwards

April 21, 2023

Monica Virgen - Recording Secretary Poinciana CDD Office
219 E. Livingston Street Orlando, Florida 32801-1508

RE: Poinciana Community Development District Registered Voters

Dear Ms. Virgen,

In response to your request, there are currently 5,137 voters within the Poinciana Community Development District. This number of registered voters in said District is as of April 15, 2023.

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

Sincerely,

Lori Edwards Supervisor of Elections Polk County, Florida

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

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

!!"#$%& "

Poinciana
Community Development District

May 17, 2023
Clayton Smith - Field Services Manager GMS

Complete
\Philip.Moody@mesgroupinc.com

Pond Action Items Maintenance

The action items approved by the board are under way and most are completed.
A few items are still pending as we had to order additional materials to repair skimmers.
All this work is expected to be completed before the next meeting.

Complete

Tunnel Pressure Wash and Painting

Both the Venezia tunnel and the Bella Vianna Tunnels were pressure washed thoroughly and prepped for paint.
Afterwards tunnels were scraped and cleaned then painted in their entirety a bright white paint.
Tunnels were painted two coats and any needed touch ups were performed.
Interior of tunnels appear brighter.
Still monitoring if other lighting options needed. Gravel was added to sides of sidewalk at Venezia tunnel for stability.

3

Poinciana CDD Field Management Report | GMS 2023

In Progress

Pond Plantings

Approved plantings are pending ideal conditions. Plantings have been successful at other ponds in reducing algae and erosion.
Pickerelweed and Spike rush to be planted at approved proposed ponds.

Conclusion

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

Respectfully, Clayton Smith

	Account	Poinciana Community Development Dist	
Work Order		Contact	Clayton Smith	
Work Order Number	00221836	Address	Cypress Pkwy. and Solivita Blvd. Poinciana, FL 34759	
Created Date	5/4/2023			

Work Details

Specialist Comments to Customer

Treated and inspected ponds, will be out here next week.

Prepared By

christopher reed

Work Order Assets	
Asset	Status	Product Work Type	
Poinciana Community Development Dist 0C-17	Treated		
Poinciana Community Development Dist 0C-18	Inspected		
Poinciana Community Development Dist 0C-19	Treated		
Poinciana Community Development Dist 0C-20	Inspected		
Poinciana Community Development Dist 0C-6A	Inspected		
Poinciana Community Development Dist 0C-6B	Inspected		
Poinciana Community Development Dist 0D-01	Inspected		
Poinciana Community Development Dist 0D-02	Inspected		
Poinciana Community Development Dist 0D-03	Inspected		
Poinciana Community Development Dist 0D-04	Inspected		
Poinciana Community Development Dist 0D-05	Inspected		
Poinciana Community Development Dist 0D-06	Inspected		
Poinciana Community Development Dist 0D-07	Inspected		
Poinciana Community Development Dist 0D-08	Inspected		
Poinciana Community Development Dist 0D-09	Inspected		
Poinciana Community Development Dist 0D-10	Inspected		
Poinciana Community Development Dist 0D-11	Inspected		
Poinciana Community Development Dist 0E-31	Treated		
Poinciana Community Development Dist 0E-1	Inspected		
Poinciana Community Development Dist 0E-11	Treated		
Poinciana Community Development Dist 0E-18A	Treated		
Poinciana Community Development Dist 0E-18B	Treated		
Poinciana Community Development Dist 0E-19	Treated		
Poinciana Community Development Dist 0E-2	Inspected		
Poinciana Community Development Dist 0E-21
Poinciana Community Development Dist 0E-3 Poinciana Community Development Dist 0A-01	Treated
Inspected Inspected		

	Account	Poinciana Community Development Dist	
Work Order		Contact	Clayton Smith	
Work Order Number	00221836	Address	Cypress Pkwy. and Solivita Blvd. Poinciana, FL 34759	
Created Date	5/4/2023			

Poinciana Community Development Dist 0A-02	Inspected		
Poinciana Community Development Dist 0A-03	Treated		
Poinciana Community Development Dist 0A-04	Treated		
Poinciana Community Development Dist 0A-05	Treated		
Poinciana Community Development Dist 0A-06	Treated		
Poinciana Community Development Dist 0A-07	Treated		
Poinciana Community Development Dist 0A-10B	Inspected		
Poinciana Community Development Dist 0A-08	Inspected		
Poinciana Community Development Dist 0A-09	Inspected		
Poinciana Community Development Dist 0A-10A	Inspected		
Poinciana Community Development Dist 0A-11	Inspected		
Poinciana Community Development Dist 0A-12	Inspected		
Poinciana Community Development Dist 0A-13	Inspected		
Poinciana Community Development Dist 0A-20	Inspected		
Poinciana Community Development Dist 0A-21	Inspected		
Poinciana Community Development Dist 0A-22	Inspected		
Poinciana Community Development Dist 0B-01	Inspected		
Poinciana Community Development Dist 0B-05	Inspected		
Poinciana Community Development Dist 0B-06	Inspected		
Poinciana Community Development Dist 0B-11	Treated		
Poinciana Community Development Dist 0B-15	Treated		
Poinciana Community Development Dist 0B-16	Treated		
Poinciana Community Development Dist 0E-5	Treated		
Poinciana Community Development Dist 0C-01	Inspected		
Poinciana Community Development Dist 0E-6	Treated		
Poinciana Community Development Dist 0C-02	Inspected		
Poinciana Community Development Dist 0E-8	Treated		
Poinciana Community Development Dist 0C-03	Inspected		
Poinciana Community Development Dist 0C-08	Inspected		
Poinciana Community Development Dist 0F-07	Inspected		
Poinciana Community Development Dist 0C-09	Inspected		
Poinciana Community Development Dist 0C-10 Poinciana Community Development Dist 0C-11
Poinciana Community Development Dist 0C-12	Inspected Inspected
Inspected		

	Account	Poinciana Community Development Dist	
Work Order		Contact	Clayton Smith	
Work Order Number	00221836	Address	Cypress Pkwy. and Solivita Blvd. Poinciana, FL 34759	
Created Date	5/4/2023			

Poinciana Community Development Dist 0C-13	Inspected		
Poinciana Community Development Dist 0C-14	Inspected		
Poinciana Community Development Dist 0C-15	Inspected		
Poinciana Community Development Dist 0C-16	Inspected		

Service Parameters	
Asset	Product Work Type	Specialist Comments to Customer	
Poinciana Community Development Dist 0F-07	PLANTINGS (SUBCONTRACT)		
Poinciana Community Development Dist 0F-07	PLANTINGS (IN HOUSE)		
Poinciana Community Development Dist 0F-07	MIDGE CONTROL		
Poinciana Community Development Dist 0F-07	LITTORAL SHELF		
Poinciana Community Development Dist 0F-07	DYE APPLICATION		
Poinciana Community Development Dist 0F-07	MONITORING		
Poinciana Community Development Dist 0F-07	LAKE WEED CONTROL		
Poinciana Community Development Dist 0F-07	ALGAE CONTROL		
Poinciana Community Development Dist 0E-18B	PLANTINGS (SUBCONTRACT)		
Poinciana Community Development Dist 0E-18B	PLANTINGS (IN HOUSE)		
Poinciana Community Development Dist 0E-18B	MIDGE CONTROL		
Poinciana Community Development Dist 0E-18B	LITTORAL SHELF		
Poinciana Community Development Dist 0E-18B	DYE APPLICATION		
Poinciana Community Development Dist 0E-18B	MONITORING		
Poinciana Community Development Dist 0E-18B
Poinciana Community Development Dist 0E-18B	LAKE WEED CONTROL

ALGAE CONTROL		

PCDD All Services By Customer Summary

Poinciana Community Development Dist (S07800)	Filter Date between 04/01/2023 and 04/30/2023	

Customer	Work Type	Service Item	Start Date	End Date	Used
Quantity	Unit Of
Measure	

S07800 - Poinciana Community Development Dist	
Municipal Back Pack	
KIS1818 - Strike Pellets 10lbs/acre	
04/20/2023	
04/20/2023	
9.69	
acr	

S07800 - Poinciana Community Development	
Night Truck	
KIS2827 - Biomist 4+4 Truck ULV	
04/03/2023	
04/03/2023	
10.60	
mi	
Dist
S07800 - Poinciana Community Development	Night Truck	KIS2715 - Biomist 4+4 ATV/ULV	04/06/2023	04/06/2023	9.20	mi	
S07800 - Poinciana Community Development Dist	Night Truck	KIS2827 - Biomist 4+4 Truck ULV	04/10/2023	04/10/2023	10.70	mi	
S07800 - Poinciana Community Development	Night Truck	KIS2715 - Biomist 4+4 ATV/ULV	04/12/2023	04/12/2023	9.50	mi	
S07800 - Poinciana Community Development	Night Truck	KIS2827 - Biomist 4+4 Truck ULV	04/17/2023	04/17/2023	10.50	mi	
Dist
S07800 - Poinciana Community Development	Night Truck	KIS2715 - Biomist 4+4 ATV/ULV	04/21/2023	04/21/2023	9.10	mi	
S07800 - Poinciana Community Development	Night Truck	KIS2827 - Biomist 4+4 Truck ULV	04/24/2023	04/24/2023	10.50	mi	
Dist
70.10

1/1	5/9/2023 10:21:51 AM

!!"#$%& "

Date	Resident	Address	Pond	Complaint	Assigned To	Resolution	Date Resolved	
3/22/23	Betty Schoenberg	1101 Glendora Rd S	P-D5	Moss on trees	Clayton			
3/22/23	Maureen Macri	710 Protofino Dr	C-A	Lily Pads	Avatar	Sent to Avatar	3/23/23	
4/11/23	Thelia Mead	3654 Via Rizzoli Ct.	C1	Trash around pond, weeds	Clayton			
4/11/23	Rita Azukas			Tree Roots coming close to pool	HOA			

!!"#$%&  "##

Wildlife Camera Project

Meredith Budd

Why Solivita?

Lake Marion Creek
Wildlife Management Area

What do the cameras look like?

5 Cameras along our western border

William Freund

fStopfoundation.org