Rhodine Road North Community Development District
Meeting Agenda July 14, 2022

Rhodine Road North
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

July 7, 2022

Board of Supervisors Rhodine Road North
Community Development District

Dear Board Members:

A meeting of the Board of Supervisors of the Rhodine Road North Community Development District will be held Thursday, July 14, 2022 at 1:30 PM at the Holiday Inn Express & Suites, 2102 N. Park Rd., Plant City, FL 33563.

Those members of the public wishing to attend the meeting can do so using the information below:

Zoom Video Link: https://us06web.zoom.us/j/85424355741

Zoom Call-In Number: 1-646-876-9923
Meeting ID: 854 2435 5741

Following is the advance agenda for the meeting:

Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Approval of Minutes of the April 14, 2022 Board of Supervisors Meeting
Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2023 Budget
Consideration of Resolution 2022-10 Adopting the District’s Fiscal Year 2023 Budget and Appropriating Funds
Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Consideration of Resolution 2022-11 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2022-12 Designation of Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2023
Consideration of Proposal from AMTEC for Arbitrage Rebate Services
Presentation of Fiscal Year 2021 Audit Report

1 Comments will be limited to three (3) minutes
Staff Reports
Attorney
Engineer
Ratification of Stormwater and Wastewater Management Analysis Reports
Field Manager’s Report
Consideration of Proposal for Amenity Drainage System
Consideration of Quote for Amenity Cameras (to be provided under separate cover)
District Manager’s Report
Check Register
Balance Sheet and Income Statement
Ratification of Series 2019 Fiscal Year 2022 Funding Requests #5 and #6
Presentation of Number of Registered Voters—201
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES
MINUTES OF MEETING RHODINE ROAD NORTH
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Rhodine Road North Community Development District was held on Thursday, April 14, 2022 at 1:35 p.m. at the Holiday Inn Express & Suites, 2102 N. Park Rd., Plant City, Florida.

Present and constituting a quorum:

Brian Walsh	Chairman
Milton Andrade	Vice Chairman
Phillip Allende	Assistant Secretary
Jeff Shenefield	Assistant Secretary
Garret Parkinson	Assistant Secretary Also present were:
Jill Burns	District Manager/GMS
Meredith Hammock	District Counsel, KE Law Group
Clayton Smith	GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order. Five Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated that there were no members of the public present or joining via Zoom at this time.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the January 12,
2022, Board of Supervisors Meeting
Ms. Burns asked for any comments, questions, or corrections on the January 12, 2022 Board of Supervisors meeting minutes. The Board had no changes to the minutes.

April 14, 2022	Rhodine Road North CDD

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution	2022-06
Ratifying the Series 2022 Bonds
Ms. Burns stated that since they last met, they closed on the bonds for the Cole Parcel. This resolution ratifies, confirms, and approves all the actions of the District officers and staff in relation to the closing of the Series 2022 bonds.

FIFTH ORDER OF BUSINESS	Consideration  of  Amended  and  Restated
Disclosure of Public Financing
Ms. Burns stated that they would be looking for a motion to authorize this to be recorded.
She stated that this just adds that newest issuance to the existing notice.

SIXTH ORDER OF BUSINESS	Consideration	of	Notice	of	Special
Assessments
Ms. Burns stated that this will be recorded to put potential property owners on notice of the lean on the property for this assessment area.

SEVENTH ORDER OF BUSINESS	Consideration	of	Resolution	2022-07
Declaring the Series 2019 Project Complete and Finalizing Assessments
Ms. Burns stated that the scope of the project for the engineer’s report for the Series 2019 project was completed and that there was a certificate in the report from the District engineer that stated it was complete. She noted that there was a final assessment roll attached as well as the debt service requirements that was adopted at the time of the issuance. There are no funds left remaining in that construction account.
April 14, 2022	Rhodine Road North CDD

EIGHTH ORDER OF BUSINESS	Consideration	of	Resolution	2022-08
Approving the Proposed Fiscal Year 2022/2023 Budget (Suggested Date: July 14, 2022), Declaring Special Assessments, and Setting the Public Hearings on the Fiscal Year 2022/2023 Budget and Imposition of Operations and Maintenance Assessments on the Cole Parcel
Ms. Burns noted that this is for the Cole Parcel, so the budget that was included in the package was not contemplating an assessment increase on the platted lots for everything that was collected on roll for the current year. She stated that the assessment hearing was for the increase on just the Cole Parcel that was assessed last year at the undeveloped rate and will be collected at the platted rate now that there is bond debt and going to be residents in those properties. The hearing is for the assessment increase is just to that section.
Ms. Burns stated that she would go through a couple of items. She noted that it’s relatively the same because they had amenity estimates and everything included already for the current year. The biggest change is they added the field expenses related to the landscape replacement, streetlights and lake maintenance for the Cole Parcel. She noted that she anticipated that those would come online. She stated that Mr. Smith got an estimate from the landscaper on adding that area based on the plans that they had. She noted that these figures are based on the District’s existing vendors. Other than that, there was not a lot of changes to the budget. She noted that they are adjusting for actuals so the Board would keep the assessments the same for the upcoming year. She noted that they also started to increase the capital reserve transfer to start to build the reserves for the District. She stated that they have $40,000 set aside. The CDD doesn’t own the roads in this one, so it is a little lower than some other Districts they do. She stated that they don’t have to increase and they can start to build the reserves. She stated that this should account for all areas once they are brought online. Mr. Shenefield asked if $841 is the net amount. Ms. Burns answered yes and the amount on roll is $895.41 and that is what everyone was paying in those existing areas that were collected on roll. She stated that based on the time of plat, they have the Cole Parcel
April 14, 2022	Rhodine Road North CDD

being directly collected. They will do that on a collection schedule. She noted that they usually do twice a year. She stated that the amount listed on the top of the revenue portion is $162,446 and will be direct bill rather than a collected on the roll.
Mr. Shenefield asked if it could be done quarterly. Ms. Burns answered that yes if that is what he preferred. Mr. Shenefield asked what their other options were. Ms. Burns answered that they usually do twice a year. She stated that depending on the timing of the tax roll, they would do an initial October payment and then they would do the other one later in the year. She stated that sometimes they line them up with the debt service assessments. Mr. Parkinson’s stated to do twice a year. Ms. Burns stated that they will put that in the resolution when they do the assessment resolution and will note any directly collected properties and that will have the schedule on there. When they set the hearing date for July, that is when they will approve it. She stated that the date they have is July 14th at 1:30 p.m. at their current location.

NINTH ORDER OF BUSINESS	Consideration	of	Resolution	2022-09
Authorizing the Use of Electronic Documents and Signatures
Ms. Burns stated that this would allow them to use DocuSign for most of the District’s documents rather than getting a bunch of printed signed copies.

TENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hammock had nothing further.

Engineer
The District Engineer was not in attendance.
April 14, 2022	Rhodine Road North CDD

Field Manager’s Report
Mr. Smith stated that they installed the solar lights and are mocking them up for now. He stated that they work great and are bright. He stated that they will work and that they are going to finalize all the locations and make a complete finalized look.
Mr. Smith noted that they have some major issues with the amenity drainage around the front of the amenity building. He stated that as you can see from the pictures when they have heavy rain all the mulch washes onto the pool deck. He stated that the janitorial company cleaned it up and it wasn’t too much to clean up, but that he is working toward a solution to keep the mulch off the pool deck. Ms. Burns asked if they could do rock. Mr. Smith answered that they could do rock, or they need better drainage, or they need something to block the mulch from getting onto the pool deck when it rains. He stated that all around the pool there are a few areas that are holding water. He noted that he is trying to come up with a solution for all of that.

Consideration of Quote for Pond Fish Stocking
Mr. Smith referred to a picture from his handout of the amenity building with some midges on it and he wanted to put it up to the Board on how to proceed with that. He stated that the option was there. He stated that side items are removing barbed wire fence. He noted that they found some areas around the large pond and some other areas where there are chunks of barbed wire fence left. He noted that this was next to a common area where people may walk dogs, etc. He noted that they would move forward with that as well.
Mr. Smith presented the fish stocking quote again from the handout. Ms. Burns stated that they discussed it at the last meeting and that they were going to wait and see where they were for the budget for the fiscal year before approving. She noted that the Board seemed to approve of trying at least one of the ponds to see how it worked, but they wanted to wait until they are a little further in the fiscal year because they are going to use contingency. Ms. Burns stated that they have their contingency for the general field items and they have about $2,200 in that. She stated that they have an amenity contingency and it wouldn’t necessarily fall under that line item, but the midges are around the amenity and is an issue in that area. Mr. Smith stated that they are increasing most of these items for next year. Ms. Burns stated that they have $4,500 in the amenity contingency and have only spent $1,000 roughly. She noted that they would have to monitor the contingency line items going forward if anything else were to come up. Mr. Smith noted that the
April 14, 2022	Rhodine Road North CDD

biggest cost going forward is the janitor repairs. He stated there are ways to do that to be cost effective.
Mr. Allende asked if there had been any recent complaints. Mr. Smith stated that yes, they had received a complaint after the meeting, but it was only that one since January. Ms. Burns asked if there was an option to do fewer ponds. Mr. Smith stated that yes, he can knock off the big pond and that would be a huge portion of it. He noted that it was at least 10-12 acres, and it would cut it about in half. He stated that they can start there and do the big pond in October. Mr. Andrade asked if they knew where the complaint came from and asked if it was by the amenity or was it everywhere. Mr. Smith stated that the last complaint was closer to the area of pond 7. He noted that they had another one that was up Stone Pine, but that would be covered by the large pond. Mr. Shenefield asked if they know for certain there is no outfall on these ponds where the fish would disappear or flow to another location. Mr. Smith stated that he wasn’t sure about that, but as far as connecting the ponds, he was under the assumption that they would be connected. He noted that as far as leaving the property entirely, he wasn’t sure. He stated that it would depend on the outfall. He stated that if it was high water level outfall, then no, they typically would not go out of that. Ms. Burns stated that they would table this and put it on the next agenda to monitor and see where they are at with the amenity drainage at that point.

District Manager’s Report
Check Register
Ms. Burns stated that this if from January 6th through April 6th and it is $74,901.43.

Balance Sheet and Income Statement
Ms. Burns stated that financial statements are included in the packet for review. There was no action necessary from the Board. She noted that those are through February.

ELEVENTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.
April 14, 2022	Rhodine Road North CDD

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

THIRTEENTH ORDER OF BUSINESS	Adjournment
The meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section IV

Section A

SECTION 1
RESOLUTION 2022-10

THE ANNUAL APPROPRIATION RESOLUTION OF THE RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2022, AND ENDING SEPTEMBER 30, 2023; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2022, submitted to the Board of Supervisors (“Board”) of the Rhodine Road North Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.
The Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Rhodine Road North Community Development District for the Fiscal Year Ending September 30, 2023.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2022/2023, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	 DEBT SERVICE FUND - SERIES 2019	$	 DEBT SERVICE FUND – SERIES 2022	$	 SECTION 3. BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2022/2023 or within 60 days following the end of the Fiscal Year 2022/2023 may amend its Adopted Budget for that fiscal year as follows:

The Board may authorize an increase or decrease in line item appropriations within a fund by motion recorded in the minutes if the total appropriations of the fund do not increase.

The District Manager or Treasurer may authorize an increase or decrease in line item appropriations within a fund if the total appropriations of the fund do not increase and if the aggregate change in the original appropriation item does not exceed $10,000 or 10% of the original appropriation.
By resolution, the Board may increase any appropriation item and/or fund to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must establish administrative procedures to ensure that any budget amendments are in compliance with this Section 3 and Section 189.016, Florida Statutes, among other applicable laws. Among other procedures, the District Manager or Treasurer must ensure that any amendments to budget under subparagraphs c. and d. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED this 14th day of July, 2022.

ATTEST:	RHODINE ROAD NORTH
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors Exhibit A:	Fiscal Year 2022/2023 Budget

Rhodine Road North
Community Development District

Proposed Budget
FY2023

Table of Contents

1-2	General Fund	

3-8	

General Fund Narrative	

9	

Series 2019 Debt Service Fund	

10-11	

Series 2019 Amortization Schedule	

12	

Series 2022 Debt Service Fund	

13-14	

Series 2022 Amortization Schedule	

15	

Capital Reserve Fund	
Rhodine Road North Community Development District Proposed Budget
General Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget		
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023		

Revenues						
Assessments - Tax Roll	$	337,516	$	328,985	$	8,531	$	337,516	$	337,517	
Assessments - Direct	$	56,856	$	56,855	$	-	$	56,855	$	162,446	
Boundary Amendment Contributions	$	-	$	5,284	$	-	$	5,284	$	-	
Other Income	$	-	$	3,120	$	-	$	3,120	$	-	
Total Revenues	$	394,372	$	394,244	$	8,531	$	402,775	$	499,963	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	3,600	
$	4,000	
$	7,600	
$	12,000	
Engineering	$	20,000	$	118	$	16,667	$	16,784	$	20,000	
Attorney	$	30,000	$	13,309	$	10,000	$	23,309	$	30,000	
Annual Audit	$	4,500	$	4,500	$	-	$	4,500	$	6,100	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	5,000	
Arbitrage	$	900	$	-	$	900	$	900	$	900	
Dissemination	$	6,000	$	4,017	$	2,000	$	6,017	$	6,750	
Trustee Fees	$	7,100	$	2,788	$	4,312	$	7,100	$	7,100	
Management Fees	$	36,050	$	24,033	$	12,017	$	36,050	$	36,750	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,800	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,200	
Telephone	$	300	$	-	$	-	$	-	$	-	
Postage & Delivery	$	1,000	$	346	$	333	$	680	$	1,000	
Insurance	$	6,000	$	5,570	$	-	$	5,570	$	6,684	
Copies	$	1,000	$	40	$	333	$	374	$	1,000	
Legal Advertising	$	10,000	$	1,930	$	3,000	$	4,930	$	5,000	
Other Current Charges	$	5,000	$	1,018	$	960	$	1,978	$	3,000	
Office Supplies	$	625	$	26	$	208	$	234	$	625	
Travel Per Diem	$	660	$	-	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	149,310	$	68,470	$	55,730	$	124,200	$	145,084	
Rhodine Road North Community Development District Proposed Budget
General Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget		
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023		

Operations & Maintenance Field Expenditures Property Insurance	

$	5,000	

$	6,014	

$	-	

$	6,014	

$	12,000	
Field Management	$	15,000	$	10,000	$	5,000	$	15,000	$	15,750	
Landscape Maintenance	$	80,650	$	54,017	$	26,883	$	80,900	$	92,650	
Landscape Replacement	$	5,000	$	-	$	1,667	$	1,667	$	18,500	
Lake Maintenance	$	9,180	$	6,120	$	3,060	$	9,180	$	12,180	
Streetlights	$	33,600	$	20,887	$	11,654	$	32,541	$	46,800	
Electric	$	3,000	$	239	$	200	$	439	$	3,000	
Water & Sewer	$	3,300	$	722	$	800	$	1,522	$	3,300	
Irrigation Repairs	$	5,000	$	583	$	1,667	$	2,249	$	5,000	
General Repairs & Maintenance	$	5,000	$	99	$	3,333	$	3,433	$	10,000	
Contingency	$	2,298	$	276	$	2,167	$	2,443	$	6,500	
Subtotal Field Expenditures	$	167,028	$	98,957	$	56,430	$	155,388	$	225,680	

Amenity Expenditures
Amenity - Electric	

$	14,400	

$	3,400	

$	1,920	

$	5,320	

$	5,400	
Amenity - Water	$	3,500	$	713	$	560	$	1,273	$	3,500	
Internet	$	3,000	$	413	$	240	$	653	$	1,000	
Playground/Furniture Lease	$	14,454	$	9,636	$	4,818	$	14,454	$	14,454	
Pest Control	$	720	$	-	$	240	$	240	$	720	
Janitorial Services	$	8,580	$	3,130	$	1,800	$	4,930	$	5,850	
Security Services	$	7,500	$	3,000	$	8,798	$	11,798	$	26,395	
Pool Maintenance	$	10,380	$	6,920	$	3,460	$	10,380	$	10,380	
Amenity Access Management	$	5,000	$	3,333	$	1,667	$	5,000	$	5,000	
Amenity Repairs & Maintenance	$	1,000	$	135	$	3,333	$	3,468	$	10,000	
Contingency	$	4,500	$	957	$	2,167	$	3,124	$	6,500	
Subtotal Amenity Expenditures	$	73,034	$	31,637	$	29,003	$	60,640	$	89,199	
						
Total Operations & Maintenance	$	240,062	$	130,594	$	85,433	$	216,028	$	314,879	

Other Expenditures
Capital Reserve - Transfer	

$	5,000	

$	-	

$	5,000	

$	5,000	

$	40,000	
Total Other Expenses	$	5,000	$	-	$	5,000	$	5,000	$	40,000	
						
Total Expenditures	$	394,372	$	199,064	$	146,164	$	345,228	$	499,963	
						
Excess Revenues/(Expenditures)	$	-	$	195,180	$	(137,632)	$	57,548	$	-	

Net Assessments	
$499,963					
Add: Discounts & Collections 6%	$31,913					
Gross Assessments	$531,876					

Assessable Units	
594					
Gross Per Unit Assessment	$895.41					
Rhodine Road North Community Development District General Fund Budget

Revenues:

Assessments

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

Expenditures:

General & Administrative:

Supervisor 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.

Engineering

The District's engineer, Absolute Engineering, Inc., provides general engineering services to the District,
e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, KE Law Group, PLLC, provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The District is currently contracted with Grau & Associates for these services.

Assessment Administration

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

Arbitrage

The District is contracted with AMTEC, an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2019 and 2022 bond series.
Rhodine Road North Community Development District General Fund Budget

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2019 and 2022 bond series. Governmental Management Services – Central Florida, LLC completes these reporting requirements.

Description	Monthly	Annually	
Dissemination Agent Fees	$500	$6,000	
Amortization Schedules			$750 	
Total		$6,750	

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc. Governmental Management Services – Central Florida, LLC provides these systems.

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. Governmental Management Services – Central Florida, LLC provides these services.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Copies

Printing agenda items for board meetings, printing of computerized checks, stationary, envelopes, etc.
Rhodine Road North Community Development District General Fund Budget

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

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

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 Expenditures

Property Insurance

The District’s property insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Field Management

The District is contracted with Governmental Management Services-Central Florida, LLC for onsite field management of contracts for the District such as landscape and lake maintenance. Services include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

The District has contracted with Cardinal Landscaping Services of Tampa to provide maintenance of the landscaping within the District. These services include mowing, edging, trimming, weed and disease control, fertilization, pest control, pruning, and irrigation inspections.

Description	Monthly	Annually	
Landscape Maintenance	$6,471	$77,650	
Landscape Maintenance - Amenity	$250	$3,000	
Estimated Additional Areas	$1,000		$12,000 	
Total		$92,650	

 Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.
Rhodine Road North Community Development District General Fund Budget

Lake Maintenance

The District has contracted with Remson Aquatics for the care and maintenance of its lakes which includes shoreline grass, brush and vegetation control.

Description	Monthly	Annually	
Lake Maintenance	$765	$9,180	
Estimated Additional Areas	$250		$3,000 	
Total		$12,180	

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas. These can include pressure washing, and repairs to fences, monuments, lighting and other assets.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facility.

Amenity – Water

Represents estimated water charges for the District’s amenity facility.

Internet

Represents the cost of internet service for the amenity facility. These services are provided by Frontier.
Rhodine Road North Community Development District General Fund Budget

Playground/Furniture Lease

The District has entered into a leasing agreement with Navitas, Inc. for a playground and pool furniture installed in the community.

Pest Control

Description	Monthly	Annually	
Playground & Furniture Lease
Total	$1,205		$14,454 
$14,454	
The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services for the District’s amenity facilities three times a week. These services are provided by JNJ Cleaning Services.

Description	Monthly	Annually	
Janitorial Services	$450	$5,400	
Additional Services			$450 	
Total		$5,850	

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities as well as maintaining security systems in place.

Pool Maintenance

Suncoast Pool Service has been contracted to provide regular cleaning and treatments of the District’s pool. These services include chemical treatments, debris removal, vacuuming, tile cleaning, skimming and equipment operational checks.

Description	Monthly	Annually	
Pool Maintenance – 3 days per week
Total	$865		$10,380 
$10,380	

Amenity Access Management

Represents the cost of managing access to the District’s amenity facility.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities and equipment.
Rhodine Road North Community Development District General Fund Budget

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenses:

Capital Reserve - Transfer

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Rhodine Road North Community Development District Proposed Budget
Series 2019 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget		
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023		

Revenues						
Assessments - Tax Roll	$	509,963	$	494,903	$	12,834	$	507,737	$	507,737	
Assessments - Prepayments	$	-	$	29,875	$	-	$	29,875	$	-	
Interest	$	-	$	27	$	-	$	27	$	-	
Carry Forward Surplus	$	212,024	$	478,265	$	-	$	478,265	$	218,256	
Total Revenues	$	721,987	$  1,003,070	$	12,834	$  1,015,904	$	725,993	

Expenditures						
Interest Expense - 11/1	$	182,494	$	182,494	$	-	$	182,494	$	179,156	
Special Call - 2/1	$	-	$	30,000	$	-	$	30,000	$	-	
Interest Expense - 2/1	$	-	$	350	$	-	$	350	$	-	
Principal Expense - 5/1	$	145,000	$	145,000	$	-	$	145,000	$	150,000	
Interest Expense - 5/1	$	182,494	$	181,794	$	-	$	181,794	$	179,156	
Special Call - 5/1	$	-	$	5,000	$	-	$	5,000	$	-	
Total Expenditures	$	509,988	$	544,638	$	-	$	544,638	$	508,313	

Other Financing Sources/(Uses)
Transfer In/(Out)	

$	-	

$	(253,011)	

$	-	

$	(253,011)	

$	-	
Total Other Financing Sources/(Uses)	$	-	$	(253,011)	$	-	$	(253,011)	$	-	
						
Excess Revenues/(Expenditures)	$	211,999	$	205,422	$	12,834	$	218,256	$	217,680	

Interest Expense 11/1/23	 $	176,531 
Total	$	176,531
Rhodine Road North Community Development District Series 2019 Special Assessment Bonds Amortization Schedule

11/01/22	$	7,925,000.00	$	-	$	179,156.25	$	179,156.25	
05/01/23	$	7,925,000.00	$	150,000.00	$	179,156.25		
11/01/23	$	7,775,000.00	$	-	$	176,531.25	$	505,687.50	
05/01/24	$	7,775,000.00	$	155,000.00	$	176,531.25		
11/01/24	$	7,620,000.00	$	-	$	173,818.75	$	505,350.00	
05/01/25	$	7,620,000.00	$	160,000.00	$	173,818.75		
11/01/25	$	7,460,000.00	$	-	$	170,618.75	$	504,437.50	
05/01/26	$	7,460,000.00	$	165,000.00	$	170,618.75		
11/01/26	$	7,295,000.00	$	-	$	167,318.75	$	502,937.50	
05/01/27	$	7,295,000.00	$	175,000.00	$	167,318.75		
11/01/27	$	7,120,000.00	$	-	$	163,818.75	$	506,137.50	
05/01/28	$	7,120,000.00	$	180,000.00	$	163,818.75		
11/01/28	$	6,940,000.00	$	-	$	160,218.75	$	504,037.50	
05/01/29	$	6,940,000.00	$	190,000.00	$	160,218.75		
11/01/29	$	6,750,000.00	$	-	$	156,418.75	$	506,637.50	
05/01/30	$	6,750,000.00	$	195,000.00	$	156,418.75		
11/01/30	$	6,555,000.00	$	-	$	152,518.75	$	503,937.50	
05/01/31	$	6,555,000.00	$	205,000.00	$	152,518.75		
11/01/31	$	6,350,000.00	$	-	$	147,906.25	$	505,425.00	
05/01/32	$	6,350,000.00	$	215,000.00	$	147,906.25		
11/01/32	$	6,135,000.00	$	-	$	143,068.75	$	505,975.00	
05/01/33	$	6,135,000.00	$	225,000.00	$	143,068.75		
11/01/33	$	5,910,000.00	$	-	$	138,006.25	$	506,075.00	
05/01/34	$	5,910,000.00	$	235,000.00	$	138,006.25		
11/01/34	$	5,675,000.00	$	-	$	132,718.75	$	505,725.00	
05/01/35	$	5,675,000.00	$	245,000.00	$	132,718.75		
11/01/35	$	5,430,000.00	$	-	$	127,206.25	$	504,925.00	
05/01/36	$	5,430,000.00	$	255,000.00	$	127,206.25		
11/01/36	$	5,175,000.00	$	-	$	121,468.75	$	503,675.00	
05/01/37	$	5,175,000.00	$	270,000.00	$	121,468.75		
11/01/37	$	4,905,000.00	$	-	$	115,393.75	$	506,862.50	
05/01/38	$	4,905,000.00	$	280,000.00	$	115,393.75		
11/01/38	$	4,625,000.00	$	-	$	109,093.75	$	504,487.50	
05/01/39	$	4,625,000.00	$	295,000.00	$	109,093.75		
11/01/39	$	4,330,000.00	$	-	$	102,456.25	$	506,550.00	
05/01/40	$	4,330,000.00	$	305,000.00	$	102,456.25		
11/01/40	$	4,025,000.00	$	-	$	95,593.75	$	503,050.00	
05/01/41	$	4,025,000.00	$	320,000.00	$	95,593.75		
11/01/41	$	3,705,000.00	$	-	$	87,993.75	$	503,587.50	
05/01/42	$	3,705,000.00	$	335,000.00	$	87,993.75		
11/01/42	$	3,370,000.00	$	-	$	80,037.50	$	503,031.25	
05/01/43	$	3,370,000.00	$	355,000.00	$	80,037.50		
11/01/43	$	3,015,000.00	$	-	$	71,606.25	$	506,643.75	
05/01/44	$	3,015,000.00	$	370,000.00	$	71,606.25		
11/01/44	$	2,645,000.00	$	-	$	62,818.75	$	504,425.00	
Rhodine Road North Community Development District Series 2019 Special Assessment Bonds Amortization Schedule

05/01/45	$	2,645,000.00	$	390,000.00	$	62,818.75		
11/01/45	$	2,255,000.00	$	-	$	53,556.25	$	506,375.00	
05/01/46	$	2,255,000.00	$	410,000.00	$	53,556.25		
11/01/46	$	1,845,000.00	$	-	$	43,818.75	$	507,375.00	
05/01/47	$	1,845,000.00	$	430,000.00	$	43,818.75		
11/01/47	$	1,415,000.00	$	-	$	33,606.25	$	507,425.00	
05/01/48	$	1,415,000.00	$	450,000.00	$	33,606.25		
11/01/48	$	965,000.00	$	-	$	22,918.75	$	506,525.00	
05/01/49	$	965,000.00	$	470,000.00	$	22,918.75		
11/01/49	$	495,000.00	$	-	$	11,756.25	$	504,675.00	
05/01/50	$	495,000.00	$	495,000.00	$	11,756.25	$	506,756.25	
			$	7,925,000.00	$	6,402,887.50	$	14,327,887.50	
Rhodine Road North Community Development District Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget
Description	FY2022	Actuals Thru 5/31/22	Projected Next
4 Months	Total Thru 9/30/22	Proposed Budget FY2023							

Revenues											
Assessments - Tax Roll Interest	$	-	$	-
$	-	$	
0	$	-	$	-
$	-	$	
0	$	260,220
$	-						
Carry Forward Surplus	$	-	$	-		$	-	$	-		$	82,063						
Total Revenues	$	-	$	0	$	-	$	0	$	342,283						

Expenditures											

Interest Expense - 11/1	
$	-	$	-	
$	-	$	-	
$	82,063								
Principal Expense - 5/1	$	-	$	-	$	-	$	-	$	95,000								
Interest Expense - 5/1	$	-	$	43,767	$	-	$	43,767	$	82,063	
Total Expenditures	$	-	$	43,767	$	-	$	43,767	$	259,125	

Other Financing Sources/(Uses)
Bond Proceeds	

$	

-	

$	

255,939	

$	

-	

$	

255,939	

$	

-	
Total Other Financing Sources/(Uses)	$	-	$	255,939	$	-	$	255,939	$	-	
											
Excess Revenues/(Expenditures)	$	-	$	212,173	$	-	$	212,173	$	83,158	

Interest Expense 11/1/23	 $	80,828 
Total	$	80,828

Maximum Annual	Net Assessment Per	Gross Assessment
Product	Assessable Units	Debt Service	Unit	Per Unit						
Single Family 40	97	$	116,320	$1,199	$1,276	
Single Family 50	96	$	143,900	$1,499	$1,595	
	193	$	260,220			
Rhodine Road North Community Development District Series 2022 Special Assessment Bonds Amortization Schedule

11/01/22	$	4,680,000.00	$	-	$	82,062.50	$	125,829.17	
05/01/23	$	4,680,000.00	$	95,000.00	$	82,062.50		
11/01/23	$	4,585,000.00	$	-	$	80,827.50	$	257,890.00	
05/01/24	$	4,585,000.00	$	95,000.00	$	80,827.50		
11/01/24	$	4,490,000.00	$	-	$	79,592.50	$	255,420.00	
05/01/25	$	4,490,000.00	$	100,000.00	$	79,592.50		
11/01/25	$	4,180,000.00	$	-	$	78,292.50	$	257,885.00	
05/01/26	$	4,180,000.00	$	105,000.00	$	78,292.50		
11/01/26	$	4,180,000.00	$	-	$	76,927.50	$	260,220.00	
05/01/27	$	4,180,000.00	$	105,000.00	$	76,927.50		
11/01/27	$	4,180,000.00	$	-	$	75,562.50	$	257,490.00	
05/01/28	$	4,180,000.00	$	110,000.00	$	75,562.50		
11/01/28	$	4,070,000.00	$	-	$	73,912.50	$	259,475.00	
05/01/29	$	4,070,000.00	$	110,000.00	$	73,912.50		
11/01/29	$	3,960,000.00	$	-	$	72,262.50	$	256,175.00	
05/01/30	$	3,960,000.00	$	115,000.00	$	72,262.50		
11/01/30	$	3,845,000.00	$	-	$	70,537.50	$	257,800.00	
05/01/31	$	3,845,000.00	$	120,000.00	$	70,537.50		
11/01/31	$	3,605,000.00	$	-	$	68,737.50	$	259,275.00	
05/01/32	$	3,605,000.00	$	120,000.00	$	68,737.50		
11/01/32	$	3,605,000.00	$	-	$	66,937.50	$	255,675.00	
05/01/33	$	3,605,000.00	$	125,000.00	$	66,937.50		
11/01/33	$	3,480,000.00	$	-	$	64,875.00	$	256,812.50	
05/01/34	$	3,480,000.00	$	130,000.00	$	64,875.00		
11/01/34	$	3,350,000.00	$	-	$	62,730.00	$	257,605.00	
05/01/35	$	3,350,000.00	$	135,000.00	$	62,730.00		
11/01/35	$	3,215,000.00	$	-	$	60,502.50	$	258,232.50	
05/01/36	$	3,215,000.00	$	140,000.00	$	60,502.50		
11/01/36	$	3,075,000.00	$	-	$	58,192.50	$	258,695.00	
05/01/37	$	3,075,000.00	$	145,000.00	$	58,192.50		
11/01/37	$	2,930,000.00	$	-	$	55,800.00	$	258,992.50	
05/01/38	$	2,930,000.00	$	150,000.00	$	55,800.00		
11/01/38	$	2,780,000.00	$	-	$	53,325.00	$	259,125.00	
05/01/39	$	2,780,000.00	$	155,000.00	$	53,325.00		
11/01/39	$	2,625,000.00	$	-	$	50,767.50	$	259,092.50	
05/01/40	$	2,625,000.00	$	160,000.00	$	50,767.50		
11/01/40	$	2,130,000.00	$	-	$	48,127.50	$	258,895.00	
05/01/41	$	2,130,000.00	$	165,000.00	$	48,127.50		
11/01/41	$	2,130,000.00	$	-	$	45,405.00	$	258,532.50	
05/01/42	$	2,130,000.00	$	170,000.00	$	45,405.00		
11/01/42	$	2,130,000.00	$	-	$	42,600.00	$	258,005.00	
05/01/43	$	2,130,000.00	$	175,000.00	$	42,600.00		
11/01/43	$	1,955,000.00	$	-	$	39,100.00	$	256,700.00	
Rhodine Road North Community Development District Series 2022 Special Assessment Bonds Amortization Schedule

05/01/44	$	1,955,000.00	$	185,000.00	$	39,100.00		
11/01/44	$	1,770,000.00	$	-	$	35,400.00	$	259,500.00	
05/01/45	$	1,770,000.00	$	190,000.00	$	35,400.00		
11/01/45	$	1,580,000.00	$	-	$	31,600.00	$	257,000.00	
05/01/46	$	1,580,000.00	$	200,000.00	$	31,600.00		
11/01/46	$	1,380,000.00	$	-	$	27,600.00	$	259,200.00	
05/01/47	$	1,380,000.00	$	205,000.00	$	27,600.00		
11/01/47	$	1,175,000.00	$	-	$	23,500.00	$	256,100.00	
05/01/48	$	1,175,000.00	$	215,000.00	$	23,500.00		
11/01/48	$	960,000.00	$	-	$	19,200.00	$	257,700.00	
05/01/49	$	960,000.00	$	225,000.00	$	19,200.00		
11/01/49	$	735,000.00	$	-	$	14,700.00	$	258,900.00	
05/01/50	$	735,000.00	$	235,000.00	$	14,700.00		
11/01/50	$	500,000.00	$	-	$	10,000.00	$	259,700.00	
05/01/51	$	500,000.00	$	245,000.00	$	10,000.00		
11/01/51	$	255,000.00	$	-	$	5,100.00	$	260,100.00	
05/01/52	$	255,000.00	$	255,000.00	$	5,100.00	$	260,100.00	
			$	4,680,000.00	$	3,148,355.00	$	7,872,121.67	
Rhodine Road North Community Development District Proposed Budget
Capital Reserve Fund

Proposed Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023	

Revenues					
Interest	$	-	$	-	$	-	$	-	$	-	
Carry Forward Surplus	$	-	$	-	$	-	$	-	$	5,000	
Total Revenues	$	-	$	-	$	-	$	-	$	5,000	

Expenditures					
Capital Outlay	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)
Transfer In/(Out)	

$	5,000	

$	-	$	5,000	

$	5,000	

$	40,000	
Total Other Financing Sources/(Uses)	$	5,000	$	-	$	5,000	$	5,000	$	40,000	
					
Excess Revenues/(Expenditures)	$	5,000	$	-	$	5,000	$	5,000	$	45,000	

Section B

SECTION 1
RESOLUTION 2022-11

A RESOLUTION OF THE BOARD OF SUPERVISORS OF RHODINE	ROAD	NORTH	COMMUNITY	DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2022/2023;	 PROVIDING	FOR	THE	COLLECTION	AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Rhodine Road North Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Hillsborough County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2022 and ending September 30, 2023 (“Fiscal Year 2022/2023”), attached hereto as Exhibit “A” and incorporated by reference herein; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2022/2023; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform
Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;”; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits “A” and “B,” is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

	SECTION 3. COLLECTION. Tax Roll Assessments. The operations and maintenance special assessments imposed on the Tax Roll Property and the previously levied debt service special assessments shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2022; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 25% due no later than October 1, 2022, 25% due no later than December 1, 2022, 25% due no later than February 1, 2023 and 25% due no later than May 1, 2023. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2022/2023, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the
assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. 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.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED this 14th day of July, 2022.

ATTEST:	RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method)
Assessment Roll (Direct Collect)

Rhodine Road North
Community Development District

Proposed Budget
FY2023

Table of Contents

1-2	General Fund	

3-8	

General Fund Narrative	

9	

Series 2019 Debt Service Fund	

10-11	

Series 2019 Amortization Schedule	

12	

Series 2022 Debt Service Fund	

13-14	

Series 2022 Amortization Schedule	

15	

Capital Reserve Fund	
Rhodine Road North Community Development District Proposed Budget
General Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget		
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023		

Revenues						
Assessments - Tax Roll	$	337,516	$	328,985	$	8,531	$	337,516	$	337,517	
Assessments - Direct	$	56,856	$	56,855	$	-	$	56,855	$	162,446	
Boundary Amendment Contributions	$	-	$	5,284	$	-	$	5,284	$	-	
Other Income	$	-	$	3,120	$	-	$	3,120	$	-	
Total Revenues	$	394,372	$	394,244	$	8,531	$	402,775	$	499,963	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	3,600	
$	4,000	
$	7,600	
$	12,000	
Engineering	$	20,000	$	118	$	16,667	$	16,784	$	20,000	
Attorney	$	30,000	$	13,309	$	10,000	$	23,309	$	30,000	
Annual Audit	$	4,500	$	4,500	$	-	$	4,500	$	6,100	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	5,000	
Arbitrage	$	900	$	-	$	900	$	900	$	900	
Dissemination	$	6,000	$	4,017	$	2,000	$	6,017	$	6,750	
Trustee Fees	$	7,100	$	2,788	$	4,312	$	7,100	$	7,100	
Management Fees	$	36,050	$	24,033	$	12,017	$	36,050	$	36,750	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,800	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,200	
Telephone	$	300	$	-	$	-	$	-	$	-	
Postage & Delivery	$	1,000	$	346	$	333	$	680	$	1,000	
Insurance	$	6,000	$	5,570	$	-	$	5,570	$	6,684	
Copies	$	1,000	$	40	$	333	$	374	$	1,000	
Legal Advertising	$	10,000	$	1,930	$	3,000	$	4,930	$	5,000	
Other Current Charges	$	5,000	$	1,018	$	960	$	1,978	$	3,000	
Office Supplies	$	625	$	26	$	208	$	234	$	625	
Travel Per Diem	$	660	$	-	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	149,310	$	68,470	$	55,730	$	124,200	$	145,084	
Rhodine Road North Community Development District Proposed Budget
General Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget		
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023		

Operations & Maintenance Field Expenditures Property Insurance	

$	5,000	

$	6,014	

$	-	

$	6,014	

$	12,000	
Field Management	$	15,000	$	10,000	$	5,000	$	15,000	$	15,750	
Landscape Maintenance	$	80,650	$	54,017	$	26,883	$	80,900	$	92,650	
Landscape Replacement	$	5,000	$	-	$	1,667	$	1,667	$	18,500	
Lake Maintenance	$	9,180	$	6,120	$	3,060	$	9,180	$	12,180	
Streetlights	$	33,600	$	20,887	$	11,654	$	32,541	$	46,800	
Electric	$	3,000	$	239	$	200	$	439	$	3,000	
Water & Sewer	$	3,300	$	722	$	800	$	1,522	$	3,300	
Irrigation Repairs	$	5,000	$	583	$	1,667	$	2,249	$	5,000	
General Repairs & Maintenance	$	5,000	$	99	$	3,333	$	3,433	$	10,000	
Contingency	$	2,298	$	276	$	2,167	$	2,443	$	6,500	
Subtotal Field Expenditures	$	167,028	$	98,957	$	56,430	$	155,388	$	225,680	

Amenity Expenditures
Amenity - Electric	

$	14,400	

$	3,400	

$	1,920	

$	5,320	

$	5,400	
Amenity - Water	$	3,500	$	713	$	560	$	1,273	$	3,500	
Internet	$	3,000	$	413	$	240	$	653	$	1,000	
Playground/Furniture Lease	$	14,454	$	9,636	$	4,818	$	14,454	$	14,454	
Pest Control	$	720	$	-	$	240	$	240	$	720	
Janitorial Services	$	8,580	$	3,130	$	1,800	$	4,930	$	5,850	
Security Services	$	7,500	$	3,000	$	8,798	$	11,798	$	26,395	
Pool Maintenance	$	10,380	$	6,920	$	3,460	$	10,380	$	10,380	
Amenity Access Management	$	5,000	$	3,333	$	1,667	$	5,000	$	5,000	
Amenity Repairs & Maintenance	$	1,000	$	135	$	3,333	$	3,468	$	10,000	
Contingency	$	4,500	$	957	$	2,167	$	3,124	$	6,500	
Subtotal Amenity Expenditures	$	73,034	$	31,637	$	29,003	$	60,640	$	89,199	
						
Total Operations & Maintenance	$	240,062	$	130,594	$	85,433	$	216,028	$	314,879	

Other Expenditures
Capital Reserve - Transfer	

$	5,000	

$	-	

$	5,000	

$	5,000	

$	40,000	
Total Other Expenses	$	5,000	$	-	$	5,000	$	5,000	$	40,000	
						
Total Expenditures	$	394,372	$	199,064	$	146,164	$	345,228	$	499,963	
						
Excess Revenues/(Expenditures)	$	-	$	195,180	$	(137,632)	$	57,548	$	-	

Net Assessments	
$499,963					
Add: Discounts & Collections 6%	$31,913					
Gross Assessments	$531,876					

Assessable Units	
594					
Gross Per Unit Assessment	$895.41					
Rhodine Road North Community Development District General Fund Budget

Revenues:

Assessments

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

Expenditures:

General & Administrative:

Supervisor 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.

Engineering

The District's engineer, Absolute Engineering, Inc., provides general engineering services to the District,
e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, KE Law Group, PLLC, provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The District is currently contracted with Grau & Associates for these services.

Assessment Administration

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

Arbitrage

The District is contracted with AMTEC, an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2019 and 2022 bond series.
Rhodine Road North Community Development District General Fund Budget

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2019 and 2022 bond series. Governmental Management Services – Central Florida, LLC completes these reporting requirements.

Description	Monthly	Annually	
Dissemination Agent Fees	$500	$6,000	
Amortization Schedules			$750 	
Total		$6,750	

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc. Governmental Management Services – Central Florida, LLC provides these systems.

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. Governmental Management Services – Central Florida, LLC provides these services.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Copies

Printing agenda items for board meetings, printing of computerized checks, stationary, envelopes, etc.
Rhodine Road North Community Development District General Fund Budget

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

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

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 Expenditures

Property Insurance

The District’s property insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Field Management

The District is contracted with Governmental Management Services-Central Florida, LLC for onsite field management of contracts for the District such as landscape and lake maintenance. Services include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

The District has contracted with Cardinal Landscaping Services of Tampa to provide maintenance of the landscaping within the District. These services include mowing, edging, trimming, weed and disease control, fertilization, pest control, pruning, and irrigation inspections.

Description	Monthly	Annually	
Landscape Maintenance	$6,471	$77,650	
Landscape Maintenance - Amenity	$250	$3,000	
Estimated Additional Areas	$1,000		$12,000 	
Total		$92,650	

 Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.
Rhodine Road North Community Development District General Fund Budget

Lake Maintenance

The District has contracted with Remson Aquatics for the care and maintenance of its lakes which includes shoreline grass, brush and vegetation control.

Description	Monthly	Annually	
Lake Maintenance	$765	$9,180	
Estimated Additional Areas	$250		$3,000 	
Total		$12,180	

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas. These can include pressure washing, and repairs to fences, monuments, lighting and other assets.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facility.

Amenity – Water

Represents estimated water charges for the District’s amenity facility.

Internet

Represents the cost of internet service for the amenity facility. These services are provided by Frontier.
Rhodine Road North Community Development District General Fund Budget

Playground/Furniture Lease

The District has entered into a leasing agreement with Navitas, Inc. for a playground and pool furniture installed in the community.

Pest Control

Description	Monthly	Annually	
Playground & Furniture Lease
Total	$1,205		$14,454 
$14,454	
The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services for the District’s amenity facilities three times a week. These services are provided by JNJ Cleaning Services.

Description	Monthly	Annually	
Janitorial Services	$450	$5,400	
Additional Services			$450 	
Total		$5,850	

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities as well as maintaining security systems in place.

Pool Maintenance

Suncoast Pool Service has been contracted to provide regular cleaning and treatments of the District’s pool. These services include chemical treatments, debris removal, vacuuming, tile cleaning, skimming and equipment operational checks.

Description	Monthly	Annually	
Pool Maintenance – 3 days per week
Total	$865		$10,380 
$10,380	

Amenity Access Management

Represents the cost of managing access to the District’s amenity facility.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities and equipment.
Rhodine Road North Community Development District General Fund Budget

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenses:

Capital Reserve - Transfer

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.
Rhodine Road North Community Development District Proposed Budget
Series 2019 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget		
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023		

Revenues						
Assessments - Tax Roll	$	509,963	$	494,903	$	12,834	$	507,737	$	507,737	
Assessments - Prepayments	$	-	$	29,875	$	-	$	29,875	$	-	
Interest	$	-	$	27	$	-	$	27	$	-	
Carry Forward Surplus	$	212,024	$	478,265	$	-	$	478,265	$	218,256	
Total Revenues	$	721,987	$  1,003,070	$	12,834	$  1,015,904	$	725,993	

Expenditures						
Interest Expense - 11/1	$	182,494	$	182,494	$	-	$	182,494	$	179,156	
Special Call - 2/1	$	-	$	30,000	$	-	$	30,000	$	-	
Interest Expense - 2/1	$	-	$	350	$	-	$	350	$	-	
Principal Expense - 5/1	$	145,000	$	145,000	$	-	$	145,000	$	150,000	
Interest Expense - 5/1	$	182,494	$	181,794	$	-	$	181,794	$	179,156	
Special Call - 5/1	$	-	$	5,000	$	-	$	5,000	$	-	
Total Expenditures	$	509,988	$	544,638	$	-	$	544,638	$	508,313	

Other Financing Sources/(Uses)
Transfer In/(Out)	

$	-	

$	(253,011)	

$	-	

$	(253,011)	

$	-	
Total Other Financing Sources/(Uses)	$	-	$	(253,011)	$	-	$	(253,011)	$	-	
						
Excess Revenues/(Expenditures)	$	211,999	$	205,422	$	12,834	$	218,256	$	217,680	

Interest Expense 11/1/23	 $	176,531 
Total	$	176,531
Rhodine Road North Community Development District Series 2019 Special Assessment Bonds Amortization Schedule

11/01/22	$	7,925,000.00	$	-	$	179,156.25	$	179,156.25	
05/01/23	$	7,925,000.00	$	150,000.00	$	179,156.25		
11/01/23	$	7,775,000.00	$	-	$	176,531.25	$	505,687.50	
05/01/24	$	7,775,000.00	$	155,000.00	$	176,531.25		
11/01/24	$	7,620,000.00	$	-	$	173,818.75	$	505,350.00	
05/01/25	$	7,620,000.00	$	160,000.00	$	173,818.75		
11/01/25	$	7,460,000.00	$	-	$	170,618.75	$	504,437.50	
05/01/26	$	7,460,000.00	$	165,000.00	$	170,618.75		
11/01/26	$	7,295,000.00	$	-	$	167,318.75	$	502,937.50	
05/01/27	$	7,295,000.00	$	175,000.00	$	167,318.75		
11/01/27	$	7,120,000.00	$	-	$	163,818.75	$	506,137.50	
05/01/28	$	7,120,000.00	$	180,000.00	$	163,818.75		
11/01/28	$	6,940,000.00	$	-	$	160,218.75	$	504,037.50	
05/01/29	$	6,940,000.00	$	190,000.00	$	160,218.75		
11/01/29	$	6,750,000.00	$	-	$	156,418.75	$	506,637.50	
05/01/30	$	6,750,000.00	$	195,000.00	$	156,418.75		
11/01/30	$	6,555,000.00	$	-	$	152,518.75	$	503,937.50	
05/01/31	$	6,555,000.00	$	205,000.00	$	152,518.75		
11/01/31	$	6,350,000.00	$	-	$	147,906.25	$	505,425.00	
05/01/32	$	6,350,000.00	$	215,000.00	$	147,906.25		
11/01/32	$	6,135,000.00	$	-	$	143,068.75	$	505,975.00	
05/01/33	$	6,135,000.00	$	225,000.00	$	143,068.75		
11/01/33	$	5,910,000.00	$	-	$	138,006.25	$	506,075.00	
05/01/34	$	5,910,000.00	$	235,000.00	$	138,006.25		
11/01/34	$	5,675,000.00	$	-	$	132,718.75	$	505,725.00	
05/01/35	$	5,675,000.00	$	245,000.00	$	132,718.75		
11/01/35	$	5,430,000.00	$	-	$	127,206.25	$	504,925.00	
05/01/36	$	5,430,000.00	$	255,000.00	$	127,206.25		
11/01/36	$	5,175,000.00	$	-	$	121,468.75	$	503,675.00	
05/01/37	$	5,175,000.00	$	270,000.00	$	121,468.75		
11/01/37	$	4,905,000.00	$	-	$	115,393.75	$	506,862.50	
05/01/38	$	4,905,000.00	$	280,000.00	$	115,393.75		
11/01/38	$	4,625,000.00	$	-	$	109,093.75	$	504,487.50	
05/01/39	$	4,625,000.00	$	295,000.00	$	109,093.75		
11/01/39	$	4,330,000.00	$	-	$	102,456.25	$	506,550.00	
05/01/40	$	4,330,000.00	$	305,000.00	$	102,456.25		
11/01/40	$	4,025,000.00	$	-	$	95,593.75	$	503,050.00	
05/01/41	$	4,025,000.00	$	320,000.00	$	95,593.75		
11/01/41	$	3,705,000.00	$	-	$	87,993.75	$	503,587.50	
05/01/42	$	3,705,000.00	$	335,000.00	$	87,993.75		
11/01/42	$	3,370,000.00	$	-	$	80,037.50	$	503,031.25	
05/01/43	$	3,370,000.00	$	355,000.00	$	80,037.50		
11/01/43	$	3,015,000.00	$	-	$	71,606.25	$	506,643.75	
05/01/44	$	3,015,000.00	$	370,000.00	$	71,606.25		
11/01/44	$	2,645,000.00	$	-	$	62,818.75	$	504,425.00	
Rhodine Road North Community Development District Series 2019 Special Assessment Bonds Amortization Schedule

05/01/45	$	2,645,000.00	$	390,000.00	$	62,818.75		
11/01/45	$	2,255,000.00	$	-	$	53,556.25	$	506,375.00	
05/01/46	$	2,255,000.00	$	410,000.00	$	53,556.25		
11/01/46	$	1,845,000.00	$	-	$	43,818.75	$	507,375.00	
05/01/47	$	1,845,000.00	$	430,000.00	$	43,818.75		
11/01/47	$	1,415,000.00	$	-	$	33,606.25	$	507,425.00	
05/01/48	$	1,415,000.00	$	450,000.00	$	33,606.25		
11/01/48	$	965,000.00	$	-	$	22,918.75	$	506,525.00	
05/01/49	$	965,000.00	$	470,000.00	$	22,918.75		
11/01/49	$	495,000.00	$	-	$	11,756.25	$	504,675.00	
05/01/50	$	495,000.00	$	495,000.00	$	11,756.25	$	506,756.25	
			$	7,925,000.00	$	6,402,887.50	$	14,327,887.50	
Rhodine Road North Community Development District Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget
Description	FY2022	Actuals Thru 5/31/22	Projected Next
4 Months	Total Thru 9/30/22	Proposed Budget FY2023							

Revenues											
Assessments - Tax Roll Interest	$	-	$	-
$	-	$	
0	$	-	$	-
$	-	$	
0	$	260,220
$	-						
Carry Forward Surplus	$	-	$	-		$	-	$	-		$	82,063						
Total Revenues	$	-	$	0	$	-	$	0	$	342,283						

Expenditures											

Interest Expense - 11/1	
$	-	$	-	
$	-	$	-	
$	82,063								
Principal Expense - 5/1	$	-	$	-	$	-	$	-	$	95,000								
Interest Expense - 5/1	$	-	$	43,767	$	-	$	43,767	$	82,063	
Total Expenditures	$	-	$	43,767	$	-	$	43,767	$	259,125	

Other Financing Sources/(Uses)
Bond Proceeds	

$	

-	

$	

255,939	

$	

-	

$	

255,939	

$	

-	
Total Other Financing Sources/(Uses)	$	-	$	255,939	$	-	$	255,939	$	-	
											
Excess Revenues/(Expenditures)	$	-	$	212,173	$	-	$	212,173	$	83,158	

Interest Expense 11/1/23	 $	80,828 
Total	$	80,828

Maximum Annual	Net Assessment Per	Gross Assessment
Product	Assessable Units	Debt Service	Unit	Per Unit						
Single Family 40	97	$	116,320	$1,199	$1,276	
Single Family 50	96	$	143,900	$1,499	$1,595	
	193	$	260,220			
Rhodine Road North Community Development District Series 2022 Special Assessment Bonds Amortization Schedule

11/01/22	$	4,680,000.00	$	-	$	82,062.50	$	125,829.17	
05/01/23	$	4,680,000.00	$	95,000.00	$	82,062.50		
11/01/23	$	4,585,000.00	$	-	$	80,827.50	$	257,890.00	
05/01/24	$	4,585,000.00	$	95,000.00	$	80,827.50		
11/01/24	$	4,490,000.00	$	-	$	79,592.50	$	255,420.00	
05/01/25	$	4,490,000.00	$	100,000.00	$	79,592.50		
11/01/25	$	4,180,000.00	$	-	$	78,292.50	$	257,885.00	
05/01/26	$	4,180,000.00	$	105,000.00	$	78,292.50		
11/01/26	$	4,180,000.00	$	-	$	76,927.50	$	260,220.00	
05/01/27	$	4,180,000.00	$	105,000.00	$	76,927.50		
11/01/27	$	4,180,000.00	$	-	$	75,562.50	$	257,490.00	
05/01/28	$	4,180,000.00	$	110,000.00	$	75,562.50		
11/01/28	$	4,070,000.00	$	-	$	73,912.50	$	259,475.00	
05/01/29	$	4,070,000.00	$	110,000.00	$	73,912.50		
11/01/29	$	3,960,000.00	$	-	$	72,262.50	$	256,175.00	
05/01/30	$	3,960,000.00	$	115,000.00	$	72,262.50		
11/01/30	$	3,845,000.00	$	-	$	70,537.50	$	257,800.00	
05/01/31	$	3,845,000.00	$	120,000.00	$	70,537.50		
11/01/31	$	3,605,000.00	$	-	$	68,737.50	$	259,275.00	
05/01/32	$	3,605,000.00	$	120,000.00	$	68,737.50		
11/01/32	$	3,605,000.00	$	-	$	66,937.50	$	255,675.00	
05/01/33	$	3,605,000.00	$	125,000.00	$	66,937.50		
11/01/33	$	3,480,000.00	$	-	$	64,875.00	$	256,812.50	
05/01/34	$	3,480,000.00	$	130,000.00	$	64,875.00		
11/01/34	$	3,350,000.00	$	-	$	62,730.00	$	257,605.00	
05/01/35	$	3,350,000.00	$	135,000.00	$	62,730.00		
11/01/35	$	3,215,000.00	$	-	$	60,502.50	$	258,232.50	
05/01/36	$	3,215,000.00	$	140,000.00	$	60,502.50		
11/01/36	$	3,075,000.00	$	-	$	58,192.50	$	258,695.00	
05/01/37	$	3,075,000.00	$	145,000.00	$	58,192.50		
11/01/37	$	2,930,000.00	$	-	$	55,800.00	$	258,992.50	
05/01/38	$	2,930,000.00	$	150,000.00	$	55,800.00		
11/01/38	$	2,780,000.00	$	-	$	53,325.00	$	259,125.00	
05/01/39	$	2,780,000.00	$	155,000.00	$	53,325.00		
11/01/39	$	2,625,000.00	$	-	$	50,767.50	$	259,092.50	
05/01/40	$	2,625,000.00	$	160,000.00	$	50,767.50		
11/01/40	$	2,130,000.00	$	-	$	48,127.50	$	258,895.00	
05/01/41	$	2,130,000.00	$	165,000.00	$	48,127.50		
11/01/41	$	2,130,000.00	$	-	$	45,405.00	$	258,532.50	
05/01/42	$	2,130,000.00	$	170,000.00	$	45,405.00		
11/01/42	$	2,130,000.00	$	-	$	42,600.00	$	258,005.00	
05/01/43	$	2,130,000.00	$	175,000.00	$	42,600.00		
11/01/43	$	1,955,000.00	$	-	$	39,100.00	$	256,700.00	
Rhodine Road North Community Development District Series 2022 Special Assessment Bonds Amortization Schedule

05/01/44	$	1,955,000.00	$	185,000.00	$	39,100.00		
11/01/44	$	1,770,000.00	$	-	$	35,400.00	$	259,500.00	
05/01/45	$	1,770,000.00	$	190,000.00	$	35,400.00		
11/01/45	$	1,580,000.00	$	-	$	31,600.00	$	257,000.00	
05/01/46	$	1,580,000.00	$	200,000.00	$	31,600.00		
11/01/46	$	1,380,000.00	$	-	$	27,600.00	$	259,200.00	
05/01/47	$	1,380,000.00	$	205,000.00	$	27,600.00		
11/01/47	$	1,175,000.00	$	-	$	23,500.00	$	256,100.00	
05/01/48	$	1,175,000.00	$	215,000.00	$	23,500.00		
11/01/48	$	960,000.00	$	-	$	19,200.00	$	257,700.00	
05/01/49	$	960,000.00	$	225,000.00	$	19,200.00		
11/01/49	$	735,000.00	$	-	$	14,700.00	$	258,900.00	
05/01/50	$	735,000.00	$	235,000.00	$	14,700.00		
11/01/50	$	500,000.00	$	-	$	10,000.00	$	259,700.00	
05/01/51	$	500,000.00	$	245,000.00	$	10,000.00		
11/01/51	$	255,000.00	$	-	$	5,100.00	$	260,100.00	
05/01/52	$	255,000.00	$	255,000.00	$	5,100.00	$	260,100.00	
			$	4,680,000.00	$	3,148,355.00	$	7,872,121.67	
Rhodine Road North Community Development District Proposed Budget
Capital Reserve Fund

Proposed Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2022	5/31/22	4 Months	9/30/22	FY2023	

Revenues					
Interest	$	-	$	-	$	-	$	-	$	-	
Carry Forward Surplus	$	-	$	-	$	-	$	-	$	5,000	
Total Revenues	$	-	$	-	$	-	$	-	$	5,000	

Expenditures					
Capital Outlay	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)
Transfer In/(Out)	

$	5,000	

$	-	$	5,000	

$	5,000	

$	40,000	
Total Other Financing Sources/(Uses)	$	5,000	$	-	$	5,000	$	5,000	$	40,000	
					
Excess Revenues/(Expenditures)	$	5,000	$	-	$	5,000	$	5,000	$	45,000	

Onroll							
Folio	Legal_1	Legal_2	Units	O&M	2019 Debt	Total	
0773459200	RIDGEWOOD	TRACTS A THRU H AND J AND K	0	$0.00	$0.00	$0.00	
0773459202	RIDGEWOOD	TRACT PS LIFT STATION	0	$0.00	$0.00	$0.00	
0773458552	RIDGEWOOD	LOT 1 BLOCK 1	1	$895.41	$1,251.06	$2,146.47	
0773458554	RIDGEWOOD	LOT 2 BLOCK 1	1	$895.41	$1,251.06	$2,146.47	
0773458556	RIDGEWOOD	LOT 3 BLOCK 1	1	$895.41	$1,251.06	$2,146.47	
0773458558	RIDGEWOOD	LOT 4 BLOCK 1	1	$895.41	$1,251.06	$2,146.47	
0773458560	RIDGEWOOD	LOT 5 BLOCK 1	1	$895.41	$1,251.06	$2,146.47	
0773458562	RIDGEWOOD	LOT 1 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458564	RIDGEWOOD	LOT 2 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458566	RIDGEWOOD	LOT 3 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458568	RIDGEWOOD	LOT 4 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458570	RIDGEWOOD	LOT 5 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458572	RIDGEWOOD	LOT 6 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458574	RIDGEWOOD	LOT 7 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458576	RIDGEWOOD	LOT 8 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458578	RIDGEWOOD	LOT 9 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458580	RIDGEWOOD	LOT 10 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458582	RIDGEWOOD	LOT 11 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458584	RIDGEWOOD	LOT 12 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458586	RIDGEWOOD	LOT 13 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458588	RIDGEWOOD	LOT 14 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458590	RIDGEWOOD	LOT 15 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458592	RIDGEWOOD	LOT 16 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458594	RIDGEWOOD	LOT 17 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458596	RIDGEWOOD	LOT 18 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458598	RIDGEWOOD	LOT 19 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458600	RIDGEWOOD	LOT 20 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458602	RIDGEWOOD	LOT 21 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458604	RIDGEWOOD	LOT 22 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458606	RIDGEWOOD	LOT 23 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458608	RIDGEWOOD	LOT 24 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458610	RIDGEWOOD	LOT 25 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458612	RIDGEWOOD	LOT 26 BLOCK 2	1	$895.41	$1,251.06	$2,146.47	
0773458614	RIDGEWOOD	LOT 1 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458616	RIDGEWOOD	LOT 2 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458618	RIDGEWOOD	LOT 3 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458620	RIDGEWOOD	LOT 4 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458622	RIDGEWOOD	LOT 5 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458624	RIDGEWOOD	LOT 6 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458626	RIDGEWOOD	LOT 7 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458628	RIDGEWOOD	LOT 8 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458630	RIDGEWOOD	LOT 9 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458632	RIDGEWOOD	LOT 10 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458634	RIDGEWOOD	LOT 11 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458636	RIDGEWOOD	LOT 12 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458638	RIDGEWOOD	LOT 13 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458640	RIDGEWOOD	LOT 14 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458642	RIDGEWOOD	LOT 15 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458644	RIDGEWOOD	LOT 16 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458646	RIDGEWOOD	LOT 17 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458648	RIDGEWOOD	LOT 18 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458650	RIDGEWOOD	LOT 19 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458652	RIDGEWOOD	LOT 20 BLOCK 3	1	$895.41	$1,251.06	$2,146.47	
0773458654	RIDGEWOOD	LOT 1 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458656	RIDGEWOOD	LOT 2 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458658	RIDGEWOOD	LOT 3 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458660	RIDGEWOOD	LOT 4 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458662	RIDGEWOOD	LOT 5 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	

Folio	Legal_1	Legal_2	Units	O&M	2019 Debt	Total	
0773458664	RIDGEWOOD	LOT 6 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458666	RIDGEWOOD	LOT 7 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458668	RIDGEWOOD	LOT 8 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458670	RIDGEWOOD	LOT 9 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458672	RIDGEWOOD	LOT 10 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458674	RIDGEWOOD	LOT 11 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458676	RIDGEWOOD	LOT 12 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458678	RIDGEWOOD	LOT 13 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458680	RIDGEWOOD	LOT 14 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458682	RIDGEWOOD	LOT 15 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458684	RIDGEWOOD	LOT 16 BLOCK 4	1	$895.41	$1,251.06	$2,146.47	
0773458686	RIDGEWOOD	LOT 5 BLOCK 5	1	$895.41	$1,251.06	$2,146.47	
0773458688	RIDGEWOOD	LOT 6 BLOCK 5	1	$895.41	$1,251.06	$2,146.47	
0773458690	RIDGEWOOD	LOT 7 BLOCK 5	1	$895.41	$1,251.06	$2,146.47	
0773458692	RIDGEWOOD	LOT 8 BLOCK 5	1	$895.41	$1,251.06	$2,146.47	
0773458694	RIDGEWOOD	LOT 9 BLOCK 5	1	$895.41	$1,251.06	$2,146.47	
0773458696	RIDGEWOOD	LOT 10 BLOCK 5	1	$895.41	$1,251.06	$2,146.47	
0773458698	RIDGEWOOD	LOT 11 BLOCK 5	1	$895.41	$1,251.06	$2,146.47	
0773458700	RIDGEWOOD	LOT 12 BLOCK 5	1	$895.41	$1,251.06	$2,146.47	
0773458702	RIDGEWOOD	LOT 13 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458704	RIDGEWOOD	LOT 14 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458706	RIDGEWOOD	LOT 15 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458708	RIDGEWOOD	LOT 16 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458710	RIDGEWOOD	LOT 17 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458712	RIDGEWOOD	LOT 18 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458714	RIDGEWOOD	LOT 19 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458716	RIDGEWOOD	LOT 20 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458718	RIDGEWOOD	LOT 21 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458720	RIDGEWOOD	LOT 22 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458722	RIDGEWOOD	LOT 23 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458724	RIDGEWOOD	LOT 24 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458726	RIDGEWOOD	LOT 25 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458728	RIDGEWOOD	LOT 26 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458730	RIDGEWOOD	LOT 27 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458732	RIDGEWOOD	LOT 28 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458734	RIDGEWOOD	LOT 29 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458736	RIDGEWOOD	LOT 30 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458738	RIDGEWOOD	LOT 31 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458740	RIDGEWOOD	LOT 32 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458742	RIDGEWOOD	LOT 33 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458744	RIDGEWOOD	LOT 34 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773458822	RIDGEWOOD	LOT 1 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458824	RIDGEWOOD	LOT 2 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458826	RIDGEWOOD	LOT 3 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458828	RIDGEWOOD	LOT 4 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458830	RIDGEWOOD	LOT 5 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458832	RIDGEWOOD	LOT 6 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458834	RIDGEWOOD	LOT 7 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458836	RIDGEWOOD	LOT 8 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458838	RIDGEWOOD	LOT 9 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458840	RIDGEWOOD	LOT 10 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458842	RIDGEWOOD	LOT 11 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458844	RIDGEWOOD	LOT 12 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458846	RIDGEWOOD	LOT 13 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458848	RIDGEWOOD	LOT 14 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458850	RIDGEWOOD	LOT 15 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458852	RIDGEWOOD	LOT 16 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458854	RIDGEWOOD	LOT 17 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458856	RIDGEWOOD	LOT 18 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458858	RIDGEWOOD	LOT 19 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458860	RIDGEWOOD	LOT 20 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458862	RIDGEWOOD	LOT 21 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458864	RIDGEWOOD	LOT 22 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458866	RIDGEWOOD	LOT 23 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	

Folio	Legal_1	Legal_2	Units	O&M	2019 Debt	Total	
0773458868	RIDGEWOOD	LOT 24 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458870	RIDGEWOOD	LOT 25 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458872	RIDGEWOOD	LOT 26 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458874	RIDGEWOOD	LOT 27 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458876	RIDGEWOOD	LOT 28 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458878	RIDGEWOOD	LOT 29 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458880	RIDGEWOOD	LOT 30 BLOCK 7	1	$895.41	$1,251.06	$2,146.47	
0773458882	RIDGEWOOD	LOT 1 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458884	RIDGEWOOD	LOT 2 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458886	RIDGEWOOD	LOT 3 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458888	RIDGEWOOD	LOT 4 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458890	RIDGEWOOD	LOT 5 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458892	RIDGEWOOD	LOT 6 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458894	RIDGEWOOD	LOT 7 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458896	RIDGEWOOD	LOT 8 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458898	RIDGEWOOD	LOT 9 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458900	RIDGEWOOD	LOT 10 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458902	RIDGEWOOD	LOT 11 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458904	RIDGEWOOD	LOT 12 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458906	RIDGEWOOD	LOT 13 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458908	RIDGEWOOD	LOT 14 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458910	RIDGEWOOD	LOT 15 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458912	RIDGEWOOD	LOT 16 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458914	RIDGEWOOD	LOT 17 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458916	RIDGEWOOD	LOT 18 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458918	RIDGEWOOD	LOT 19 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458920	RIDGEWOOD	LOT 20 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458922	RIDGEWOOD	LOT 21 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458924	RIDGEWOOD	LOT 22 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458926	RIDGEWOOD	LOT 23 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458928	RIDGEWOOD	LOT 24 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458930	RIDGEWOOD	LOT 25 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458932	RIDGEWOOD	LOT 26 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458934	RIDGEWOOD	LOT 27 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458936	RIDGEWOOD	LOT 28 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458938	RIDGEWOOD	LOT 29 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458940	RIDGEWOOD	LOT 30 BLOCK 8	1	$895.41	$1,251.06	$2,146.47	
0773458942	RIDGEWOOD	LOT 1 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458944	RIDGEWOOD	LOT 2 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458946	RIDGEWOOD	LOT 3 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458948	RIDGEWOOD	LOT 4 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458950	RIDGEWOOD	LOT 5 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458952	RIDGEWOOD	LOT 6 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458954	RIDGEWOOD	LOT 7 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458956	RIDGEWOOD	LOT 8 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458958	RIDGEWOOD	LOT 9 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458960	RIDGEWOOD	LOT 10 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458962	RIDGEWOOD	LOT 11 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458964	RIDGEWOOD	LOT 12 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458966	RIDGEWOOD	LOT 13 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458968	RIDGEWOOD	LOT 14 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458970	RIDGEWOOD	LOT 15 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458972	RIDGEWOOD	LOT 16 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458974	RIDGEWOOD	LOT 17 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458976	RIDGEWOOD	LOT 18 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458978	RIDGEWOOD	LOT 19 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458980	RIDGEWOOD	LOT 20 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458982	RIDGEWOOD	LOT 21 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458984	RIDGEWOOD	LOT 22 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458986	RIDGEWOOD	LOT 23 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458988	RIDGEWOOD	LOT 24 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458990	RIDGEWOOD	LOT 25 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458992	RIDGEWOOD	LOT 26 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458994	RIDGEWOOD	LOT 27 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	

Folio	Legal_1	Legal_2	Units	O&M	2019 Debt	Total	
0773458996	RIDGEWOOD	LOT 28 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773458998	RIDGEWOOD	LOT 29 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773459000	RIDGEWOOD	LOT 30 BLOCK 9	1	$895.41	$1,251.06	$2,146.47	
0773459002	RIDGEWOOD	LOT 1 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459004	RIDGEWOOD	LOT 2 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459006	RIDGEWOOD	LOT 3 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459008	RIDGEWOOD	LOT 4 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459010	RIDGEWOOD	LOT 5 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459012	RIDGEWOOD	LOT 6 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459014	RIDGEWOOD	LOT 7 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459016	RIDGEWOOD	LOT 8 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459018	RIDGEWOOD	LOT 9 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459020	RIDGEWOOD	LOT 10 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459022	RIDGEWOOD	LOT 11 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459024	RIDGEWOOD	LOT 12 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459026	RIDGEWOOD	LOT 13 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459028	RIDGEWOOD	LOT 14 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459030	RIDGEWOOD	LOT 15 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459032	RIDGEWOOD	LOT 16 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459034	RIDGEWOOD	LOT 17 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459036	RIDGEWOOD	LOT 18 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459038	RIDGEWOOD	LOT 19 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459040	RIDGEWOOD	LOT 20 BLOCK 10	1	$895.41	$1,251.06	$2,146.47	
0773459042	RIDGEWOOD	LOT 1 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459044	RIDGEWOOD	LOT 2 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459046	RIDGEWOOD	LOT 3 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459048	RIDGEWOOD	LOT 4 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459050	RIDGEWOOD	LOT 5 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459052	RIDGEWOOD	LOT 6 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459054	RIDGEWOOD	LOT 7 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459056	RIDGEWOOD	LOT 8 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459058	RIDGEWOOD	LOT 9 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459060	RIDGEWOOD	LOT 10 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459062	RIDGEWOOD	LOT 11 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459064	RIDGEWOOD	LOT 12 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459066	RIDGEWOOD	LOT 13 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459068	RIDGEWOOD	LOT 14 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459070	RIDGEWOOD	LOT 15 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459072	RIDGEWOOD	LOT 16 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459074	RIDGEWOOD	LOT 17 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459076	RIDGEWOOD	LOT 18 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459078	RIDGEWOOD	LOT 19 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459080	RIDGEWOOD	LOT 20 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459082	RIDGEWOOD	LOT 21 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459084	RIDGEWOOD	LOT 22 BLOCK 11	1	$895.41	$1,251.06	$2,146.47	
0773459086	RIDGEWOOD	LOT 1 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459088	RIDGEWOOD	LOT 2 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459090	RIDGEWOOD	LOT 3 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459092	RIDGEWOOD	LOT 4 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459094	RIDGEWOOD	LOT 5 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459096	RIDGEWOOD	LOT 6 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459098	RIDGEWOOD	LOT 7 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459100	RIDGEWOOD	LOT 8 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459102	RIDGEWOOD	LOT 9 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459104	RIDGEWOOD	LOT 10 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459106	RIDGEWOOD	LOT 11 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459108	RIDGEWOOD	LOT 12 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459110	RIDGEWOOD	LOT 13 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459112	RIDGEWOOD	LOT 14 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459114	RIDGEWOOD	LOT 15 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459116	RIDGEWOOD	LOT 16 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459118	RIDGEWOOD	LOT 17 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459120	RIDGEWOOD	LOT 18 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459122	RIDGEWOOD	LOT 19 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	

Folio	Legal_1	Legal_2	Units	O&M	2019 Debt	Total	
0773459124	RIDGEWOOD	LOT 20 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459126	RIDGEWOOD	LOT 21 BLOCK 12	1	$895.41	$1,563.83	$2,459.24	
0773459128	RIDGEWOOD	LOT 1 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459130	RIDGEWOOD	LOT 2 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459132	RIDGEWOOD	LOT 3 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459134	RIDGEWOOD	LOT 4 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459136	RIDGEWOOD	LOT 5 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459138	RIDGEWOOD	LOT 6 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459140	RIDGEWOOD	LOT 7 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459142	RIDGEWOOD	LOT 8 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459144	RIDGEWOOD	LOT 9 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459146	RIDGEWOOD	LOT 10 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459148	RIDGEWOOD	LOT 11 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459150	RIDGEWOOD	LOT 12 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459152	RIDGEWOOD	LOT 13 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459154	RIDGEWOOD	LOT 14 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459156	RIDGEWOOD	LOT 15 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459158	RIDGEWOOD	LOT 16 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459160	RIDGEWOOD	LOT 17 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459162	RIDGEWOOD	LOT 18 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459164	RIDGEWOOD	LOT 19 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459166	RIDGEWOOD	LOT 20 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459168	RIDGEWOOD	LOT 21 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459170	RIDGEWOOD	LOT 22 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459172	RIDGEWOOD	LOT 23 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459174	RIDGEWOOD	LOT 24 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459176	RIDGEWOOD	LOT 25 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459178	RIDGEWOOD	LOT 26 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459180	RIDGEWOOD	LOT 27 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459182	RIDGEWOOD	LOT 28 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459184	RIDGEWOOD	LOT 29 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459186	RIDGEWOOD	LOT 30 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459188	RIDGEWOOD	LOT 31 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459190	RIDGEWOOD	LOT 32 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459192	RIDGEWOOD	LOT 33 BLOCK 13	1	$895.41	$1,251.06	$2,146.47	
0773459194	RIDGEWOOD	LOT 34 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459196	RIDGEWOOD	LOT 35 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459198	RIDGEWOOD	LOT 36 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773458746	RIDGEWOOD	LOT 1 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458748	RIDGEWOOD	LOT 2 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458750	RIDGEWOOD	LOT 3 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458752	RIDGEWOOD	LOT 4 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458754	RIDGEWOOD	LOT 5 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458756	RIDGEWOOD	LOT 6 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458758	RIDGEWOOD	LOT 7 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458760	RIDGEWOOD	LOT 8 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458762	RIDGEWOOD	LOT 9 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458764	RIDGEWOOD	LOT 10 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458766	RIDGEWOOD	LOT 11 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458768	RIDGEWOOD	LOT 12 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458770	RIDGEWOOD	LOT 13 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458772	RIDGEWOOD	LOT 14 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458774	RIDGEWOOD	LOT 15 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458776	RIDGEWOOD	LOT 16 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458778	RIDGEWOOD	LOT 17 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458780	RIDGEWOOD	LOT 18 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458782	RIDGEWOOD	LOT 19 BLOCK 6A	1	$895.41	$1,251.06	$2,146.47	
0773458784	RIDGEWOOD	LOT 1 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458786	RIDGEWOOD	LOT 2 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458788	RIDGEWOOD	LOT 3 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458790	RIDGEWOOD	LOT 4 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458792	RIDGEWOOD	LOT 5 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458794	RIDGEWOOD	LOT 6 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458796	RIDGEWOOD	LOT 7 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	

Folio	Legal_1	Legal_2	Units	O&M	2019 Debt	Total	
0773458798	RIDGEWOOD	LOT 8 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458800	RIDGEWOOD	LOT 9 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458802	RIDGEWOOD	LOT 10 BLOCK 6	1	$895.41	$1,251.06	$2,146.47	
0773458804	RIDGEWOOD	LOT 11 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458806	RIDGEWOOD	LOT 12 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458808	RIDGEWOOD	LOT 13 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458810	RIDGEWOOD	LOT 14 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458812	RIDGEWOOD	LOT 15 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458814	RIDGEWOOD	LOT 16 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458816	RIDGEWOOD	LOT 17 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458818	RIDGEWOOD	LOT 18 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773458820	RIDGEWOOD	LOT 19 BLOCK 6B	1	$895.41	$1,251.06	$2,146.47	
0773459354	RIDGEWOOD WEST	TRACTS A B AND C	0	$0.00	$0.00	$0.00	
0773459356	RIDGEWOOD WEST	TRACT PS	0	$0.00	$0.00	$0.00	
0773459212	RIDGEWOOD WEST	LOT 1 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459214	RIDGEWOOD WEST	LOT 2 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459216	RIDGEWOOD WEST	LOT 3 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459218	RIDGEWOOD WEST	LOT 4 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459220	RIDGEWOOD WEST	LOT 5 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459222	RIDGEWOOD WEST	LOT 6 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459224	RIDGEWOOD WEST	LOT 7 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459226	RIDGEWOOD WEST	LOT 8 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459228	RIDGEWOOD WEST	LOT 9 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459230	RIDGEWOOD WEST	LOT 10 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459232	RIDGEWOOD WEST	LOT 11 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459234	RIDGEWOOD WEST	LOT 12 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459236	RIDGEWOOD WEST	LOT 13 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459238	RIDGEWOOD WEST	LOT 14 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459240	RIDGEWOOD WEST	LOT 15 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459242	RIDGEWOOD WEST	LOT 16 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459244	RIDGEWOOD WEST	LOT 17 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459246	RIDGEWOOD WEST	LOT 18 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459248	RIDGEWOOD WEST	LOT 19 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459250	RIDGEWOOD WEST	LOT 20 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459252	RIDGEWOOD WEST	LOT 21 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459254	RIDGEWOOD WEST	LOT 22 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459256	RIDGEWOOD WEST	LOT 23 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459258	RIDGEWOOD WEST	LOT 24 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459260	RIDGEWOOD WEST	LOT 25 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459262	RIDGEWOOD WEST	LOT 26 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459264	RIDGEWOOD WEST	LOT 27 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459266	RIDGEWOOD WEST	LOT 28 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459268	RIDGEWOOD WEST	LOT 29 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459270	RIDGEWOOD WEST	LOT 30 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459272	RIDGEWOOD WEST	LOT 31 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459274	RIDGEWOOD WEST	LOT 1 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459276	RIDGEWOOD WEST	LOT 2 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459278	RIDGEWOOD WEST	LOT 3 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459280	RIDGEWOOD WEST	LOT 4 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459282	RIDGEWOOD WEST	LOT 5 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459284	RIDGEWOOD WEST	LOT 6 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459286	RIDGEWOOD WEST	LOT 7 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459288	RIDGEWOOD WEST	LOT 8 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459290	RIDGEWOOD WEST	LOT 9 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459292	RIDGEWOOD WEST	LOT 10 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459294	RIDGEWOOD WEST	LOT 11 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459296	RIDGEWOOD WEST	LOT 12 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459298	RIDGEWOOD WEST	LOT 13 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459300	RIDGEWOOD WEST	LOT 14 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459302	RIDGEWOOD WEST	LOT 15 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459304	RIDGEWOOD WEST	LOT 16 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459306	RIDGEWOOD WEST	LOT 17 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459308	RIDGEWOOD WEST	LOT 18 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459310	RIDGEWOOD WEST	LOT 19 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	

Folio	Legal_1	Legal_2	Units	O&M	2019 Debt	Total	
0773459312	RIDGEWOOD WEST	LOT 20 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459314	RIDGEWOOD WEST	LOT 21 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459316	RIDGEWOOD WEST	LOT 22 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459318	RIDGEWOOD WEST	LOT 23 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459320	RIDGEWOOD WEST	LOT 24 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459322	RIDGEWOOD WEST	LOT 25 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459324	RIDGEWOOD WEST	LOT 26 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459326	RIDGEWOOD WEST	LOT 27 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459328	RIDGEWOOD WEST	LOT 28 BLOCK 14	1	$895.41	$1,563.83	$2,459.24	
0773459330	RIDGEWOOD WEST	LOT 1 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459332	RIDGEWOOD WEST	LOT 2 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459334	RIDGEWOOD WEST	LOT 3 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459336	RIDGEWOOD WEST	LOT 4 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459338	RIDGEWOOD WEST	LOT 5 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459340	RIDGEWOOD WEST	LOT 6 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459342	RIDGEWOOD WEST	LOT 7 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459344	RIDGEWOOD WEST	LOT 8 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459346	RIDGEWOOD WEST	LOT 9 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459348	RIDGEWOOD WEST	LOT 10 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459350	RIDGEWOOD WEST	LOT 11 BLOCK 15	1	$895.41	$1,563.83	$2,459.24	
0773459392	RIDGEWOOD WEST PHASE	LOT 1 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773459394	RIDGEWOOD WEST PHASE	LOT 2 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773459396	RIDGEWOOD WEST PHASE	LOT 3 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773459398	RIDGEWOOD WEST PHASE	LOT 4 BLOCK 5	1	$895.41	$1,563.83	$2,459.24	
0773459400	RIDGEWOOD WEST PHASE	LOT 37 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459402	RIDGEWOOD WEST PHASE	LOT 38 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
0773459404	RIDGEWOOD WEST PHASE	LOT 39 BLOCK 13	1	$895.41	$1,563.83	$2,459.24	
Total Gross Onroll Assessments	401	$359,059.41	$540,145.77	$899,205.18			
							
Total Net Onroll Assessments		$337,515.85	$507,737.02	$845,252.87			

Direct Billing		
$172,814.13	
$274,351.06	
$447,165.19			
0774360000							
Total Gross Direct Billing		$172,814.13	$274,351.06	$447,165.19			
							
Total Net Direct Billing		$162,445.28	$257,890.00	$420,335.28			
							
		$531,873.54	$814,496.83	$1,346,370.37			
							
		$499,961.13	$765,627.02	$1,265,588.15			

Section V
RESOLUTION 2022-12

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2023; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Rhodine Road North Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Hillsborough County, Florida; and

Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

Whereas, further, in accordance with the above-referenced statute, the District shall also publish quarterly, semi-annually, or annually the District’s regular meeting schedule in a newspaper of general paid circulation in the county in which the District is located; and

WHEREAS, the Board desires to adopt the Fiscal Year 2022/2023 annual meeting schedule attached as Exhibit A.

NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Fiscal Year 2022/2023 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

SECTION 2.   This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 14th day of July, 2022

ATTEST:	RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2022/2023 Annual Meeting Schedule
Exhibit A: Fiscal Year 2022/2023 Annual Meeting Schedule

BOARD OF SUPERVISORS MEETING DATES
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2022/2023

The Board of Supervisors of the Rhodine Road North Community Development District will hold their regular meetings for Fiscal Year 2022/2023 at the Holiday Inn Express & Suites, 2102 N. Park Rd., Plant City, FL 33563, on the 2nd Thursday of every month at 1:30 PM unless otherwise indicated as follows:

October 13, 2022
November10, 2022
December 8, 2022
January 12, 2023
February 9. 2023
March 9, 2023
April 13, 2023
May 11, 2023
June 8, 2023
July 13, 2023
August 10, 2023
September 14, 2023

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

District Manager

Section VI

Arbitrage Rebate Computation Proposal For
Rhodine Road North Community Development District
(Hillsborough County, Florida)
$4,680,000 Special Assessment Bonds, Series 2022

June 15, 2022

Rhodine Road North Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

Re:		$4,680,000 Rhodine Road North Community Development District (Hillsborough County, Florida), Special Assessment Bonds, Series 2022

To Whom It May Concern:

AMTEC is an independent consulting firm that specializes in arbitrage rebate calculations. We have the ability to complete rebate computations for the above-referenced Rhodine Road North Community Development District (the “District”) Series 2022 bond issue (the “Bonds”). We do not sell investments or seek an underwriting role. As a result of our specialization, we offer very competitive pricing for rebate computations. Our typical fee averages less than $1,000 per year, per issue and includes up to five years of annual rebate liability reporting.

Firm History
AMTEC was incorporated in 1990 and maintains a prominent client base of colleges and universities, school districts, hospitals, cities, state agencies and small-town bond issuers throughout the United States. We currently compute rebate for more than 6,900 bond issues and have delivered thousands of rebate reports. The IRS has never challenged our findings.

Southeast Client Base
We provide arbitrage rebate services to over 400 bond issues aggregating more than $10 billion of tax- exempt debt in the southeastern United States. We have recently performed computations for the Magnolia West, East Park, Palm Coast Park and Town Center at Palm Coast Park Community Development Districts. Additionally, we are exclusive rebate consultant to the Town of Palm Beach and Broward County in Florida. Nationally, we are rebate consultants for the City of Tulsa (OK), the City of Corpus Christi (TX) and the States of Connecticut, New Jersey, Montana, Mississippi, West Virginia and Alaska.

We have prepared a Proposal for the computation of arbitrage for the District’s Bonds. We have established a "bond year end" of January 25th, based upon the anniversary of the closing date of the Bonds in January 2022.
Proposal

We are proposing rebate computation services based on the following:

$4,680,000 Series 2022 Bonds;
Fixed Rate Issue; and
Acquisition and Construction, Debt Service Reserve, Capitalized Interest, Cost of Issuance & Debt Service Accounts.

Should the Tax Agreement require rebate computations for any other accounts, computations will be extended to include those accounts at no additional cost to the District.

Our guaranteed fee for rebate computations for the Bonds is $450 per year and will encompass all activity from January 25, 2022, the date of the closing, through January 25, 2027, the end of the 5th Bond Year and initial Computation Date. The fee is based upon the size as well as the complexity. Our fee is payable upon your acceptance of our rebate reports, which will be delivered shortly after the report dates specified in the following table.

AMTEC's Professional Fee – $4,680,000 Series 2022 Bonds

Report Date	Type of Report	Period Covered	Fee	
January 31, 2023	Rebate and Opinion	Closing – January 31, 2023	$ 450	
January 31, 2024	Rebate and Opinion	Closing – January 31, 2024	$ 450	
January 31, 2025	Rebate and Opinion	Closing – January 31, 2025	$ 450	
January 31, 2026	Rebate and Opinion	Closing – January 31, 2026	$ 450	
January 25, 2027	Rebate and Opinion	Closing – January 25, 2027	$ 450	

In order to begin, we are requesting copies of the following documentation:

Arbitrage Certificate or Tax Regulatory Agreement
IRS Form 8038-G
Closing Memorandum
US Bank statements for all accounts from January 25, 2022, the date of the closing, through each report date

AMTEC's Scope of Services

Our standard engagement includes the following services:
Review of all bond documents and account statements for possible rebate exceptions;
Computation of the rebate liability and/or the yield restricted amount, in accordance with Section 148 of the Internal Revenue Code, commencing with the date of the closing through required reporting date of the Bonds;
Independent calculation of the yield on the Bonds to ensure the correct basis for any rebate liability. This effort provides the basis for our unqualified opinion;
Reconciliation of the sources and uses of funds from the bond documentation;
Calculation and analysis of the yield on all investments, subject to the Regulations, for each computation period;
Production of rebate reports, indicating the above stated information, and the issuance of the AMTEC Opinion;
Recommendations for proactive rebate management;
Commingled funds, transferred proceeds and yield restriction analyses, if necessary;
Preparation of IRS Form 8038-T and any accompanying documentation, should a rebate payment be required;
We will discuss the results of our Reports with you, your auditors, and our continued support in the event of an IRS inquiry; and
We guarantee the completeness and accuracy of our work.

The District agrees to furnish AMTEC with the required documentation necessary to fulfill its obligation under the scope of services. The District will make available staff knowledgeable about the bond transactions, investments and disbursements of bond proceeds.

The District agrees to pay AMTEC its fee after it has been satisfied that the scope of services, as outlined under the Proposal, has been fulfilled. AMTEC agrees that its fee is all-inclusive and that it will not charge the District for any expenses connected with this engagement.

The parties have executed this Agreement on 	, 2022.

Rhodine Road North
Community Development District
Consultant: American Municipal Tax-Exempt Compliance Corporation
 	
By:	Rhodine Road North Community
Development District
By:	Michael J. Scarfo
Senior Vice President

Section VII

RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT
HILLSBOROUGH COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to Financial Statements	13-20	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
21	
Notes to Required Supplementary Information	22	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	23	
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	

24-25	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

26	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Rhodine Road North Community Development District Hillsborough County, Florida

Report on the Financial Statements
951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We have audited the accompanying financial statements of the governmental activities and each major fund of Rhodine Road North Community Development District, Hillsborough County, Florida (“District”) as of and for the fiscal year ended September 30, 2021, and the related notes to the 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 opinions 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 Government Auditing 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 opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2021, and the respective changes in financial position, thereof for the fiscal year ended September 30, 2021 in accordance 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 discussion and analysis and budgetary comparison information 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 Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The information for compliance with FL Statute 218.39 (3)
(c) is not a required part of the basic financial statements. The information for compliance with FL Statute
218.39 (3) (c) has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 9, 2022, 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, contracts, grant agreements and other matters. The purpose of that report is solely 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 the effectiveness of the District’s 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 the District’s internal control over financial reporting and compliance.

June 9, 2022
MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Rhodine Road North Community Development District, Hillsborough County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2021. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $3,349,104.

The change in the District’s total net position for the fiscal year ended September 30, 2021 was
$614,570, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2021, the District’s governmental funds reported combined ending fund balances of
$521,023 a decrease of ($1,629,489). The total fund balance is restricted for debt service, non- spendable for prepaid items and deposits, unassigned deficit fund balance in the capital projects fund and the remainder is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments and Developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service and capital projects funds, all of which are major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION
SEPTEMBER 30,			
2021	2020		
Current and other assets	$	835,250	$	2,386,922		
Capital assets, net of depreciation	11,131,571	10,467,953		
Total assets	11,966,821	12,854,875		
Current liabilities	465,305	355,341		
Long-term liabilities	8,152,412	9,765,000		
Total liabilities	8,617,717	10,120,341		
Net position			
Net investment in capital assets	2,728,479	702,953	
Restricted	580,206	2,030,656	
Unrestricted	40,419	925	
Total net position	$	3,349,104	$	2,734,534	
GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase was due to the sale of lots and collection of assessments within the District during the current fiscal year.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION FOR SEPTEMBER 30,
Revenues:	2021	2020	
Program revenues			
Charges for services	$	882,427	$	1,620,693	
Operating grants and contributions	20,870	105,022	
Capital grants and contributions	368,396	2,076,838	
Total revenues	1,271,693	3,802,553	
Expenses:			
General government	124,725	98,090	
Maintenance and operations	153,467	35,603	
Interest	378,931	434,921	
Total expenses	657,123	568,614	
Change in net position	614,570	3,233,939	
Net position - beginning	2,734,534	(499,405)	
Net position - ending	$	3,349,104	$	2,734,534	

As noted above and in the statement of activities, the cost of all governmental activities for the fiscal year ended September 30, 2021 was $657,123. The costs of the District’s activities were funded by program revenues. Program revenue was comprised of Developer contributions and assessment revenue. The increase in expenses is primarily due to the playground equipment acquired during the current year.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.
CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2021, the District had $11,138,966 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $7,395 has been taken, which resulted in a net book value of $11,131,571. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2021, the District had $8,105,000 Bonds outstanding and $47,412 in capital leases outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

Subsequent to fiscal year end, the District issued $4,680,000 of Series 2022 Bonds, consisting of multiple term bonds with due dates ranging from May 1, 2027 – May 1, 2052 and fixed interest rates ranging from 2.6% to 4%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Rhodine Road North Community Development District’s Finance Department at 219 East Livingston Street, Orlando, FL 32801.
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2021

	Governmental
	Activities		
ASSETS		
Cash	$	30,489	
Assessments receivable	6,600	
Due from Developer	51,314	
Prepaids and other assets	14,563	
Restricted assets:		
Investments	732,284	
Capital assets:		
Nondepreciable	11,087,200	
Depreciable, net		44,371 	
Total assets		11,966,821 	
LIABILITIES		
Accounts payable	20,479	
Contracts and retainage payable	43,272	
Due to Developer	249,476	
Accrued interest payable	152,078	
Non-current liabilities:		
Due within one year	145,000	
Due in more than one year		8,007,412 	
Total liabilities		8,617,717 	
NET POSITION		
Net investment in capital assets	2,728,479	
Restricted for debt service	580,206	
Unrestricted		40,419 	
Total net position	 $	3,349,104 	

See notes to the financial statements
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Program Revenues
Net (Expense) Revenue and Changes in Net Position

Charges for
Operating Grants and
Capital Grants and

Governmental
Functions/Programs		Expenses	Services	Contributions	Contributions	Activities	 Primary government:
Governmental activities:
General government
$	124,725	$
-	$	20,809	$
-	$	(103,916)
Maintenance and operations	153,467	298,085	-	368,396	513,014
Interest on long-term debt		378,931	584,342	61	-	205,472 
Total governmental activities		657,123	882,427	20,870	368,396	614,570 

Change in net position	614,570	
Net position - beginning		2,734,534 	
Net position - ending	 $	3,349,104 	

See notes to the financial statements
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2021

		Major Funds	
Capital General	Debt Service	Projects	Total Governmental
Funds							
ASSETS									
Cash	$	29,489	$	-	1,000	$	30,489							
Investments	-	732,284	-	732,284							
Due from Developer	-	-	51,314	51,314							
Assessments receivable	6,600	-	-	6,600							
Prepaids and other assets	14,563	-	-	14,563							
Total assets	$	50,652	$	732,284	$	52,314	$	835,250	

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable	$	11,233	$	-	$	9,246	$	20,479	
Contracts and retainage payable	-	-	43,272	43,272	
Due to Developer	-	-	249,476	249,476	
Total liabilities	11,233	-	301,994	313,227	

Deferred inflows of resources:
Unavailable revenue	-	-	1,000	1,000	
Total deferred inflows of resources	-	-	1,000	1,000	

Fund balances:
Nonspendable:
Prepaid items Restricted for:
Debt service		14,563

-		-

732,284		-

-		14,563

732,284	
Unassigned		24,856		-		(250,680)		(225,824)	
Total fund balances		39,419		732,284		(250,680)		521,023	

Total liabilities, deferred inflows of resources and fund balances	

$	

50,652	

$	

732,284	

$	

52,314	

$	

835,250	

See notes to the financial statements
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2021

Fund balance - governmental funds
Amounts reported for governmental activities in the statement of net position are different because:
$	521,023

Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those
capital assets in the net position of the government as a whole.			
Cost of capital assets	11,138,966		
Accumulated depreciation	(7,395)	11,131,571	
Assets that are not available to pay for	current-period		
expenditures are unavailable in the fund statements.	1,000		
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	

(152,078)		
Capital lease	(47,412)		
Bonds payable	(8,105,000)		
Net position of governmental activities	 $	3,349,104 		
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

	Major Funds	
Capital

Total Governmental
General
Debt Service
Projects
Funds
REVENUES					
Assessments	$	298,085	$	584,342	$	-	$	882,427	
Developer contributions	20,809	-	430,981	451,790	
Interest	-	61	-	61	
Total revenues	318,894	584,403	430,981	1,334,278	

EXPENDITURES
Current:
General government	124,725	-	-	124,725	
Maintenance and operations	146,072	-	-	146,072	
Debt service:
Principal	
4,354	
1,660,000	
-	
1,664,354	
Interest	4,078	405,291	-	409,369	
Capital outlay	51,766	-	619,247	671,013	
Total expenditures	330,995	2,065,291	619,247	3,015,533		

Excess (deficiency) of revenues
over (under) expenditures	(12,101)	

(1,480,888)	

(188,266)	

(1,681,255)		

OTHER FINANCING SOURCES
Lease proceeds	

51,766	

-	

-	

51,766	
Total other financing sources	51,766	-	-	51,766	

Net change in fund balances	
39,665	
(1,480,888)	
(188,266)	
(1,629,489)	
Fund balances - beginning	(246)	2,213,172	(62,414)	2,150,512	

Fund balances - ending	
$	39,419	
$	732,284	
$	(250,680)	
$	521,023	
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021

Net change in fund balances - total governmental funds Amounts reported for governmental activities in the statement
$	(1,629,489)
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Rhodine Road North Community Development District ("District") was established on December 11, 2018, by the Board of County Commissioners of Hillsborough County, Hillsborough County Ordinance 18-35, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides, among other things, the power to manage basic services for community development and to levy and assess non-ad valorem assessments for the financing and maintenance of improvements.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at-large basis by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2021, all of the Board members are affiliated with Ridgewood, LLC (“Developer”) and its affiliate JMBI Real Estate, LLC (“JMBI”).

The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment; operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct 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 the 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 considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District was funded with Developer contributions for the fiscal year ended September 30, 2021. The District reports the following major governmental funds:
General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415
(17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured and any unspent Bond proceeds are required to be held in investments as specified in the Bond Indenture.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Leased playground equipment	7	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearing(s) are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board, unless otherwise delegated by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments
The District’s investments were held as follows at September 30, 2021:

  Amortized Cost	Credit Risk	Maturities	
Weighted average of the fund
First American Treasury Oblig Fund Class Y	 $	732,284 	S&P AAAm	portfolio: 13 days
Total Investments	 $	732,284 
Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2021 was as follows:
Beginning

Ending

Governmental activities
Capital assets, not being depreciated
Balance
Additions	Reductions
Balance

Infrastructure under construction	$  10,467,953	$	619,247	$	-	$  11,087,200			
Total capital assets, not being depreciated	10,467,953	619,247	-	11,087,200			

Capital assets, being depreciated Leased playground equipment	

-	

51,766	

-	

51,766	
Total capital assets, being depreciated	-	51,766	-	51,766	

Less accumulated depreciation for: Leased playground equipment	

-	

7,395	

-	

7,395	
Total accumulated depreciation	-	7,395	-	7,395	

Total capital assets, being depreciated, net	
-	
44,371	
-	
44,371	

Governmental activities capital assets
$  10,467,953	$
663,618	$
-	$  11,131,571

The infrastructure intended to serve the District has been estimated at a total cost of approximately
$9,786,754. The infrastructure will include roadways, a stormwater management system, parks and amenities, offsite improvements, entry feature and signage, and utilities. A portion of the project costs is expected to be financed by the proceeds from the issuance of Bonds with the remainder to be funded by the Developer. Upon completion, certain assets will be owned and maintained by the County.

Depreciation was charged to maintenance and operations.
NOTE 6 – LONG-TERM LIABILITIES

Series 2019
On June 21, 2019 the District issued $10,000,000 of Special Assessment Bonds, Series 2019 consisting of various Term Bonds with due dates ranging from May 1, 2024 – May 1, 2050 with fixed interest rates of 3.5%
- 4.75%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal is to be paid serially commencing May 1, 2021 through May 1, 2050.

The Series 2019 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected prepaid assessments and paid down the Bonds by
$1,520,000.

The Bond Indenture established a debt service reserve requirement as well as other 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. The District was in compliance with the requirements at September 30, 2021.

Capital Lease
In January 2021 the District entered into a capital lease agreement for the acquisition of playground equipment and pool furniture. The total acquisition cost of the property was $51,766, which was recognized as a capital lease obligation during the current fiscal year. The term of the lease is from March 1, 2021 to March 1, 2026 and is payable in monthly installments ranging from $600 to $1,191.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2021 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Bonds payable:
Series 2019	
$	9,765,000	
$	-	
$	1,660,000	
$	8,105,000	
$	145,000	
Capital lease	-	51,766	4,354	47,412	-	
Total	$	9,765,000	$	51,766	$	1,664,354	$	8,152,412	$	145,000	

At September 30, 2021, the future minimum lease payments on the capital lease obligations were as follows:

Fiscal year	Amount	
2022	$	14,452	
2023	14,453	
2024	14,453	
2025	14,456	
2026	6,024	
Total minimum lease payments	63,838	
Less: amounts representing interest	(16,426)	
Present value of minimum lease payments	$	47,412	
NOTE 6 – LONG-TERM LIABILITIES (Continued)

Long-term Debt Activity (Continued)
At September 30, 2021, the scheduled debt service requirements on the long-term debt were as follows:

Year ending
  September 30:	Principal	Interest	Total	
2022	$	145,000	$	364,988	$	509,988	
2023	150,000	359,912	509,912	
2024	155,000	354,662	509,662	
2025	160,000	349,238	509,238	
2026	170,000	342,838	512,838	
2027-2031	945,000	1,607,590	2,552,590	
2032-2036	1,180,000	1,384,810	2,564,810	
2037-2041	1,480,000	1,093,658	2,573,658	
2042-2046	1,870,000	714,162	2,584,162	
2047-2050		1,850,000	224,914	2,074,914 
Total	 $	8,105,000	$	6,796,772	$	14,901,772 

NOTE 7 – DEVELOPER/AFFILIATE TRANSACTIONS

The Developer and its affiliates own land within the District and have agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $20,809 at September 30, 2021. The District owes the Developer $249,476 as of September 30, 2021. In the capital projects fund, the Developer owes the District a receivable of $51,314 as of September 30, 2021. Of the total receivable, $1,000 was considered unavailable as of September 30, 2021. Developer contributions to the capital projects fund were $430,981 during the current fiscal year.

Assessment revenue includes amounts paid by lots owned by the Developer.

NOTE 9 – CONCENTRATION

The District’s activity is dependent upon the continued involvement of the Developer the loss of which could have a material adverse effect on the District’s operations.

NOTE 10 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 11 – 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. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims since inception.

NOTE 12 – SUBSEQUENT EVENTS

Bond Issuance
Subsequent to fiscal year end, the District issued $4,680,000 of Series 2022 Bonds, consisting of multiple term bonds with due dates ranging from May 1, 2027 – May 1, 2052 and fixed interest rates ranging from 2.6% to 4%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED
SEPTEMBER 30, 2021

	
Budgeted
		Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	
REVENUES
Assessments	
$	282,705	
$	298,085	
$	15,380	
Developer contributions	57,673	20,809	(36,864)	
Total revenues	340,378	318,894	(21,484)	

EXPENDITURES
Current:
General government	139,175	124,725	14,450	
Maintenance and operations	196,203	146,072	50,131	
Capital reserves	5,000	-	5,000	
Debt Service:				
Principal	-	4,354	(4,354)	
Interest	-	4,078	(4,078)	
Capital outlay	-	51,766	(51,766)	
Total Expenditures	340,378	330,995	9,383	

Excess (deficiency) of revenues over (under) expenditures	

-	

(12,101)	

(12,101)	
OTHER FINANCING SOURCES				
Lease proceeds	-	51,766	51,766	
Total other financing sources		51,766	51,766	

Net change in fund balances	
 $	-		
39,665	
 $	39,665 	
Fund balance - beginning			(246) 		
Fund balance - ending		 $	39,419 		

See notes to required supplementary information
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2021.
RHODINE ROAD NORTH COMMUNITY DEVELOPMENT DISTRICT HILLSBOROUGH COUNTY, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Element	Comments	
Number of district employees compensated at 9/30/2021	0	
Number of independent contractors compensated in September 2021	27	
Employee compensation for FYE 9/30/2021 (paid/accrued)	0	
Independent contractor compensation for FYE 9/30/2021	$897,369.78	
Construction projects to begin on or after October 1; (>$65K)		
Series 2019	$65,518	
Budget variance report	See page 21 of annual financial report	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate FYE 9/30/2021	Operations and maintenance - $750	
	Debt service - $1,251.06, $1,563.83	
Special assessments collected FYE 9/30/2021	$882,426.31	
Outstanding Bonds:		
Series 2019, due May 1, 2050,	see Note 6 for details	
951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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
Rhodine Road North Community Development District Hillsborough 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 the governmental activities and each major fund of Rhodine Road North Community Development District, Hillsborough County, Florida (“District”) as of and for the fiscal year ended September 30, 2021, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 9, 2022.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) 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 the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

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 a 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 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.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and 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.

June 9, 2022
951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Rhodine Road North Community Development District Hillsborough County, Florida

We have examined Rhodine Road North Community Development District, Hillsborough County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2021. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on 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. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2021.

This report 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, management, and the Board of Supervisors of Rhodine Road North Community Development District, Hillsborough County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 9, 2022
951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Rhodine Road North Community Development District Hillsborough County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Rhodine Road North Community Development District, Hillsborough County, Florida ("District") as of and for the fiscal year ended September 30, 2021, and have issued our report thereon dated June 9, 2022.

Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; 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 the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional 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 9, 2022, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

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, as applicable, management, and the Board of Supervisors of Rhodine Road North Community Development District, Hillsborough County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Rhodine Road North Community Development District, Hillsborough County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

June 9, 2022
REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2020.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2021.

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 which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2021.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2021. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

Section VIII

Section B

SECTION 1
TEMPLATE FOR LOCAL GOVERNMENTS AND SPECIAL DISTRICTS FOR PERFORMING A STORMWATER NEEDS
ANALYSIS PURSUANT TO SECTION 5 OF SECTION 403.9302, FLORIDA STATUTES	

INTRODUCTION	

As part of the 2021 regular session, the Legislature recognized the need for a long-term planning process for stormwater and wastewater. Section 403.9302, Florida Statutes, requires a 20-year needs analysis from the local governments providing stormwater services. Because this planning document is forward-looking, it will necessarily include a large number of assumptions about future actions. These assumptions should be based on
any available information coupled with best professional judgment of the individuals completing the document.	
Completing this template by June 30, 2022, will fulfill the statutory requirements for the first round of 20-year
needs analyses for stormwater. The template was generated by EDR in cooperation with local governments, Special Districts, the Florida Department of Environmental Protection (DEP), the Water Management Districts, the Florida Stormwater Association, private consultants, and others. Use of this tool will help ensure that information is compiled consistently for the Office of Economic & Demographic Research’s (EDR) report to the
Legislature.	
For the purposes of this document, a stormwater management program and a stormwater management system
are as defined in statute (s. 403.031(15) and (16), F.S., respectively; language provided here: https://www.flsenate.gov/Laws/Statutes/2021/403.031). Plainly speaking, the “program” is the institutional framework whereby stormwater management activities (MS4 NPDES permit activities, and other regulatory activities, construction, operation and maintenance, etc. ) are carried out by the public authority. The “system” comprises the physical infrastructure that is owned and/or operated by the local government or special district that specifically is intended to control, convey or store stormwater runoff for treatment and flood protection
purposes.	

For the purposes of this document, the following guiding principles have been adopted:	
Stormwater systems or facilities owned and operated by any of the following are excluded from reporting
requirements for local governments and special districts:	
Private entities or citizens
Federal government
State government, including the Florida Department of Transportation (FDOT)
Water Management Districts
School districts
State universities or Florida colleges	
Local government expenditures associated with routine operation and maintenance are fully funded prior to
commencing new projects and initiatives.	

Local government submissions will include the activities of dependent special districts. Only independent special districts report separately. For a list of all special districts in the state and their type (i.e., dependent or independent), please see the Department of Economic Opportunity’s Official List of Special Districts at the following link: http://specialdistrictreports.floridajobs.org/webreports/alphalist.aspx.	
With respect to federal and state statutes and rulemaking, current law and current administration prevails
throughout the 20-year period. In other words, the state’s present legal framework (i.e., the status quo) continues throughout the period.	
	
GENERAL INSTRUCTIONS FOR USING THE TEMPLATE 	
Instructions for submitting the template are still under development. Additional information regarding
submission and answers to frequently asked questions will be posted on EDR’s website, along with other useful materials, here: http://edr.state.fl.us/Content/natural-resources/stormwaterwastewater.cfm	
The statutory language forms the titles for each part. This template asks that you group your recent and
projected expenditures in prescribed categories. A detailed list of the categories is provided in part 5.0.	
The same project should not appear on multiple tables in the jurisdiction’s response unless the project’s
expenditures are allocated between those tables. All expenditures should be reported in $1,000s (e.g., five hundred thousand dollars should be reported as $500).	
For any jurisdiction that is contracting with another jurisdiction where both could be reporting the same
expenditure, please contact EDR for additional guidance. In situations where a reporting jurisdiction contracts with a non-reporting jurisdiction, (i.e., FDOT, the water management districts, the state or federal government), the reporting jurisdiction should include the expenditures.	
When reporting cost information, please only include the expenditures that have flowed, are flowing, or will
likely flow through your jurisdiction’s budget. While necessary to comply with the statute, the concept of “future expenditures” should be viewed as an expression of identified needs.	
These projections are necessarily speculative and do not represent a firm commitment to future budget
actions by the jurisdiction.	

This Excel workbook contains three worksheets for data entry. (Along the bottom of the screen, the three tabs
are highlighted green.) Empty cells with visible borders are unlocked for data entry. In the first tab, titled "Background through Part 4," the information requested is either text, a dropdown list (e.g., Yes or No), or a checkbox. The next tab, "Part 5 through Part 8," contains tables for expenditure or revenue data as well as some
follow-up questions that may have checkboxes, lists, or space for text.	

In Part 5 and Part 6, the expenditure tables have space for up to 5 projects. More projects can be listed in the "Additional Projects" tab. This tab contains a table with space for up to 200 additional projects. In order for these additional projects and expenditures to be correctly classified and included in the final totals, each project must
be assigned a Project Type and Funding Source Type the from the dropdown lists in columns B and C.	

Links to Template Parts:		
Background Information		
Part 1		
Part 2		
Part 3		
Part 4		
Part 5		
Part 6		
Part 7		
Part 8		
Additional Projects - This table contains additional rows for projects that do not fit into the main tables in
Parts 5 and 6		
Background Information		
Please provide your contact and location information, then proceed to the template on the next sheet.		
Name of Local Government:	Hillsborough County	
Name of stormwater utility, if applicable:		
Contact Person		
Name:	Michael Williams	
Position/Title:	County Engineer	
Email Address:	williamsm@hillsboroughcounty.org	
Phone Number:	813-307-1851	
Indicate the Water Management District(s) in which your service area is located.		
Northwest Florida Water Management District (NWFWMD)		
Suwannee River Water Management District (SRWMD)		
St. Johns River Water Management District (SJRWMD)		
Southwest Florida Water Management District (SWFWMD)		
South Florida Water Management District (SFWMD)		

Indicate the type of local government:		
	Municipality	
	County	
	Independent Special District	

On a scale of 1 to 5, with 5 being the highest, please indicate the importance of each of the following goals for your program:							
0	1	2	3	4	5		

 					

 					

 					

 						Drainage & flood abatement (such as flooding events associated with rainfall and hurricanes)						
	Water quality improvement (TMDL Process/BMAPs/other)						
	Reduce vulnerability to adverse impacts from flooding related to increases in frequency and
duration of rainfall events, storm surge and sea level rise						
	Other:						

							

●	Does your jurisdiction have an NPDES Municipal Separate Storm Sewer System (MS4) Permit?	Yes	

●	Does your jurisdiction have a dedicated stormwater utility?	Yes	

If yes, please describe your funding mechanism.	

Advalorum Taxes	

●	Does your jurisdiction have a Stormwater Master Plan or Plans?	Yes	

If Yes:			
	How many years does the plan(s) cover?	???	
	Are there any unique features or limitations that are necessary to understand what the plan does or does
not address?		

●	Does your jurisdiction have an asset management (AM) system for stormwater infrastructure?	Yes	

If Yes, does it include 100% of your facilities?	Yes			
If your AM includes less than 100% of your facilities, approximately what percent of your
facilities are included?				
●	Does your stormwater management program implement the following (answer Yes/No):			
		A construction sediment and erosion control program for new construction (plans review
and/or inspection)?	
Yes	
		An illicit discharge inspection and elimination program?	Yes	
		A public education program?		
		A program to involve the public regarding stormwater issues?	Yes	
		A “housekeeping” program for managing stormwater associated with vehicle maintenance
yards, chemical storage, fertilizer management, etc. ?	
Yes	
		A stormwater ordinance compliance program (i.e., for low phosphorus fertilizer)?		
		Water quality or stream gage monitoring?		
		A geospatial data or other mapping system to locate stormwater infrastructure (GIS, etc. )?	
Yes	
		A system for managing stormwater complaints?	Yes	
		Other specific activities?		

●	Does your jurisdiction typically assume maintenance responsibility for stormwater systems associated
with new private development (i.e., systems that are dedicated to public ownership and/or operation upon completion)?		
		No	

●	Does your stormwater operation and maintenance program implement any of the following (answer Yes/No):			
		Routine mowing of turf associated with stormwater ponds, swales, canal/lake banks, etc. ?	
No	
		Debris and trash removal from pond skimmers, inlet grates, ditches, etc. ?	No	
		Invasive plant management associated with stormwater infrastructure?	No	
		Ditch cleaning?	No	
		Sediment removal from the stormwater system (vactor trucks, other)?	No	
		Muck removal (dredging legacy pollutants from water bodies, canal, etc. )?	No	
		Street sweeping?	Yes	
		Pump and mechanical maintenance for trash pumps, flood pumps, alum injection, etc. ?	
No	
		Non-structural programs like public outreach and education?		
		Other specific routine activities?		

Please provide answers to the following questions regarding your stormwater system inventory. Enter zero (0) if your system does
not include the component.				
	Number	Unit of
Measurement		
	Estimated feet or miles of buried culvert:	7,427.00	Feet	
	Estimated feet or miles of open ditches/conveyances (lined and unlined) that are maintained by the
stormwater program:	
2,024.00	
Feet	
	Estimated number of storage or treatment basins (i.e., wet or dry ponds):	6		
	Estimated number of gross pollutant separators including engineered sediment traps such as baffle
boxes, hydrodynamic separators, etc. :	
0		
	Number of chemical treatment systems (e.g., alum or polymer injection):	0		
	Number of stormwater pump stations:	0		
	Number of dynamic water level control structures (e.g., operable gates and weirs that control canal
water levels):	
4		
	Number of stormwater treatment wetland systems:	2		
	Other:			

				

				

Other B

Independent Special Districts:		
	If an independent special district’s boundaries are completely aligned with a county or a municipality, identify that
jurisdiction here:	
	CDD	
		
	Any independent special district whose boundaries do not coincide with a county or municipality must submit a GIS
shapefile with the current and projected service area. EDR will calculate the appropriate population estimates based on that map. Submission of this shapefile also serves to complete Part 4.0 of this template.	

Given the volume of services, jurisdictions should use the template’s service groupings rather than reporting the current and projected cost of each individual service.
Therefore, for the purposes of this document, “services” means:		
1.	Routine operation and maintenance (inclusive of the items listed in Part 1.3 of this document, ongoing administration, and non-structural programs)	
2.	Expansion (that is, improvement) of a stormwater management system.	

Expansion means new work, new projects, retrofitting, and significant upgrades. Within the template, there are four categories of expansion projects.		
1.	Flood protection, addressed in parts 5.2 and 5.3… this includes capital projects intended for flood protection/flood abatement	
2.	Water quality, addressed in part 5.2 and 5.3… this includes stormwater projects related to water quality improvement, such as BMAPs; projects to benefit
natural systems through restoration or enhancement; and stormwater initiatives that are part of aquifer recharge projects	
3.	Resiliency, addressed in part 5.4… this includes all major stormwater initiatives that are developed specifically to address the effects of climate change, such
as sea level rise and increased flood events	
4.	End of useful life replacement projects, addressed in part 6.0… this includes major expenses associated with the replacement of aging infrastructure	

Routine Operation and Maintenance	Expenditures (in $thousands)
	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
Operation and Maintenance Costs						
Brief description of growth greater than 15% over any 5-year period:						

●	If you are party to an adopted BMAP, please include the capital projects associated with stormwater in this table. Include BMAP project number,
cost to your jurisdiction, and year(s) that capital improvement costs are to be incurred. For reference, DEP publishes a complete list of adopted BMAP projects as an appendix in their Annual STAR Report.	

Expansion Projects with a Committed Funding Source
Flood Protection

Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

						

Water Quality	Expenditures (in $thousands)
Project Name (or, if applicable, BMAP Project
Number or ProjID)	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

						

●	If you are party to an adopted BMAP, please list capital projects associated with stormwater. Include BMAP project number, cost to your
jurisdiction, and year(s) that capital improvement costs are to be incurred.	

●	List other future water quality projects, including those in support of local water quality goals as well as those identified in proposed (but not yet
adopted) BMAPs.	

Expansion Projects with No Identified Funding Source
Flood Protection

Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

						

Water Quality	Expenditures (in $thousands)
Project Name (or, if applicable, BMAP Project
Number or ProjID)	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

						

Please indicate which resources or documents you used to complete table 5.3 (check all that apply).						
	Stormwater Master Plan					
	Basin Studies or Engineering Reports					
	Adopted BMAP					
	Adopted Total Maximum Daily Load					
	Regional or Basin-specific Water Quality Improvement Plan or Restoration Plan					
	Specify:					
	Other(s):					

Resiliency Projects with a Committed Funding Source	Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

						

Resiliency Projects with No Identified Funding Source	Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

						

●	Has a vulnerability assessment been completed for your jurisdiction’s storm water system?	

●	Does your jurisdiction have a long-range resiliency plan of 20 years or more?	

End of Useful Life Replacement Projects with a Committed Funding Source

End of Useful Life Replacement Projects with No Identified Funding Source

Expenditures (in $thousands)

Expenditures (in $thousands)
Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

						

Note that for this table:		
●	Expenditures for local fiscal year 2020-21 can be estimated based on the most current information if final data is not yet available.	
●	Current Year Revenues include tax and fee collections budgeted for that fiscal year as well as unexpended balances from the prior year (balance forward or
carry-over) unless they are earmarked for the rainy day or a dedicated reserve as explained in the following bullets.	
●	Bond proceeds should reflect only the amount expended in the given year.	
●	A reserve is a dedicated account to accumulate funds for a specific future expenditure.	
●	An all-purpose rainy day fund is a type of working capital fund typically used to address costs associated with emergencies or unplanned events.	

Routine O&M
	Total	Funding Sources for Actual Expenditures							
	
Actual Expenditures	Amount Drawn
from Current Year Revenues	Amount Drawn
from Bond Proceeds	Amount Drawn
from Dedicated Reserve	Amount Drawn
from All-Purpose Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17									
2017-18									
2018-19									
2019-20									
2020-21									

Expansion
	Total	Funding Sources for Actual Expenditures							
	
Actual Expenditures	Amount Drawn
from Current Year Revenues	Amount Drawn
from Bond Proceeds	Amount Drawn
from Dedicated Reserve	Amount Drawn
from All-Purpose Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17									
2017-18									
2018-19									
2019-20									
2020-21									

Resiliency
	Total	Funding Sources for Actual Expenditures							
	
Actual Expenditures	Amount Drawn
from Current Year Revenues	Amount Drawn
from Bond Proceeds	Amount Drawn
from Dedicated Reserve	Amount Drawn
from All-Purpose Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17									
2017-18									
2018-19									
2019-20									
2020-21									

Replacement of Aging Infrastructure
	Total	Funding Sources for Actual Expenditures							
	
Actual Expenditures	Amount Drawn
from Current Year Revenues	Amount Drawn
from Bond Proceeds	Amount Drawn
from Dedicated Reserve	Amount Drawn
from All-Purpose Rainy Day Fund		Contributions to Reserve Account	Balance of Reserve Account	
2016-17									
2017-18									
2018-19									
2019-20									
2020-21									

Committed Funding Source	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
Maintenance	0	0	0	0	
Expansion	0	0	0	0	
Resiliency	0	0	0	0	
Replacement/Aging Infrastructure	0	0	0	0	
Total Committed Revenues (=Total Committed Projects)	0	0	0	0	

No Identified Funding Source	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
Maintenance	0	0	0	0	
Expansion	0	0	0	0	
Resiliency	0	0	0	0	
Replacement/Aging Infrastructure	0	0	0	0	
Projected Funding Gap (=Total Non-Committed Needs)	0	0	0	0	

Strategies for New Funding Sources	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

					

Total	0	0	0	0	

Remaining Unfunded Needs	0	0	0	0	
Additional Table Rows

Choose from the drop-down lists for Project Type and Funding Source Type, then fill in the project name and expenditure estimates.		
Rows that are highlighted RED are either missing information in a "Project & Type Information" column or have zero expenditures.		
Link to aggregated table to crosscheck category totals and uncategorized projects.		

Project & Type Information	Expenditures (in $thousands)							
Project Type
(Choose from dropdown list)	Funding Source Type
(Choose from dropdown list)	Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

								

								

								

								

								

								

								

								

								

								

								
								
Project & Type Information	Expenditures (in $thousands)							
Project Type
(Choose from dropdown list)	Funding Source Type
(Choose from dropdown list)	Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

								

								

Project & Type Information	Expenditures							
Project Type	Funding Source Type		LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
Expansion Projects, Flood Protection	Committed Funding Source	Aggregated Total	0	0	0	0	0	
Expansion Projects, Water Quality	Committed Funding Source	Aggregated Total	0	0	0	0	0	
Resiliency Projects	Committed Funding Source	Aggregated Total	0	0	0	0	0	
End of Useful Life Replacement Projects	Committed Funding Source	Aggregated Total	0	0	0	0	0	
Expansion Projects, Flood Protection	No Identified Funding Source	Aggregated Total	0	0	0	0	0	
Expansion Projects, Water Quality	No Identified Funding Source	Aggregated Total	0	0	0	0	0	
Resiliency Projects	No Identified Funding Source	Aggregated Total	0	0	0	0	0	
End of Useful Life Replacement Projects	No Identified Funding Source	Aggregated Total	0	0	0	0	0	

Total of Projects without Project Type and/or Funding Source Type	0	0	0	0	0	
TEMPLATE FOR LOCAL GOVERNMENTS AND SPECIAL DISTRICTS FOR PERFORMING A WASTEWATER NEEDS
ANALYSIS PURSUANT TO SECTION 403.9301, FLORIDA STATUTES						

INTRODUCTION	
As part of the 2021 regular session, the Florida Legislature recognized the need for a long-term planning process
for domestic wastewater. Section 403.9301, Florida Statutes, requires a 20-year needs analysis from the local governments providing wastewater services. Because this planning document is forward-looking, it will necessarily include a large number of assumptions about future actions. These assumptions should be based on the best available information coupled with the best professional judgment of the individuals completing the
document.	
Completing this template by June 30, 2022, will fulfill the statutory requirements for the first round of 20-year
needs analyses for wastewater. The template was generated by the Office of Economic & Demographic Research (EDR) in cooperation with local governments and representatives of the Florida Water Environment Association Utility Council, private consultants, and others. Use of this tool will help ensure that information is compiled
consistently for EDR's report to the Legislature.	

For the purposes of this document, wastewater services are as defined in statute s. 403.9301(2)(d), F.S., to mean service to a sewerage system as defined in s. 403.031(9), F.S., or service to a domestic wastewater treatment facility. The “facility” comprises the physical infrastructure, meaning “any equipment, structure, or other property, including sewerage systems and treatment works, used to provide wastewater services.”	

For the purposes of this document, the following guiding principles and assumptions have been adopted:	
Wastewater facilities used to provide wastewater services owned and operated by any of the following are
excluded from reporting requirements for local governments and special districts:	
Private entities or citizens
Federal government
State government, including the Florida Department of Transportation (FDOT)
Water Management Districts
School districts
State universities or Florida colleges	
Local government expenditures associated with routine operation and maintenance are fully funded prior to
commencing new projects and initiatives.	
Local government submissions will include the activities of dependent special districts. Only independent
special districts report separately. For a list of all special districts in the state and their type (i.e., dependent or independent), please see the Department of Economic Opportunity’s Official List of Special Districts at the following link: www.FloridaJobs.org/OfficialList.	
With respect to federal and state statutes and rulemaking, current law and current administration prevails
throughout the 20-year period. In other words, it should be assumed that the state’s present legal framework (i.e., the status quo) continues throughout the period.	
The term "utility" is generally used for ease of reference in the following document and is not limited by the
distinctions applicable to specific statutory references, the jurisdiction of the Public Service Commission, or legal status as a governmental entity, nonprofit corporation, or private contractor. Instead, the term "utility" refers broadly to the provision of wastewater services.	

GENERAL INSTRUCTIONS FOR USING THE TEMPLATE 	
Instructions for submitting the template are still under development. Additional information regarding
submission and answers to frequently asked questions will be posted on EDR’s website, along with other useful materials, here: http://edr.state.fl.us/Content/natural-resources/stormwaterwastewater.cfm	
This template is broadly organized in accordance with s. 403.9301, Florida Statutes. This template asks that you
group your recent and projected expenditures in prescribed categories. A detailed list of the categories is provided in part 5.	

When reporting cost information, please only include the expenditures that have flowed, are flowing, or will flow through your jurisdiction’s budget. Further, the same project should not appear on multiple tables in the jurisdiction’s response unless the project’s expenditures are allocated between those tables. All expenditures
should be reported in $1,000s (e.g., five hundred thousand dollars should be reported as $500).	
For any jurisdiction that is contracting with another jurisdiction where both could be reporting the same
expenditure, please contact EDR for additional guidance. In situations where a reporting jurisdiction contracts with a non-reporting jurisdiction, (i.e., FDOT, the water management districts, the state or federal government), the reporting jurisdiction should include the expenditures.	
These projections are necessarily speculative and do not represent a firm commitment to future budget
actions by the jurisdiction.	

This Excel workbook contains four worksheets for data entry. (Along the bottom of the screen, the four tabs are highlighted green.) Empty cells with visible borders are unlocked for data entry. In the first tab, titled "Background through Part 3," the information requested is generally either text, a dropdown list (e.g., Yes or No), or a checkbox, as well as inventory and customer tables. The next tabs contain tables for expenditure or
revenue data as well as some follow-up questions that may have checkboxes, lists, or space for text.	

In Part 5, the expenditure tables have space for up to 10 projects per category. More projects can be listed in the
"Additional Projects" tab. This tab contains a table with space for up to 200 additional projects. In order for these additional projects and expenditures to be correctly classified and included in the final totals, each project must be assigned a Funding Source Type, Category, and Subcategory the from the dropdown lists in columns B
through D.	

Links to Template Parts:													
Background													
Part 1													
Part 2													
Part 3													
Part 4													
Part 5													
Part 6													
Part 7													
Additional Projects													
	A	B	C	D	E	F	G	H	I	J	K	L	
1													
2	Background Information												
3	
All respondents should provide utility, contact, and location information, then proceed to Part 1.

												
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31													
													
33		Indicate the type(s) of local government(s):											
34		Municipality											
35		County											
36		Independent Special District											
	A	B	C	D	E	F	G	H	I	J	K	L	
37	
Does your utility both collect and treat wastewater?	Yes
If your collected wastewater is treated by a different utility, what is the name of that utility? That is, if you are the wholesale customer of another utility that treats your wastewater what is the name of that utility?

Does your utility treat wastewater collected by another utility? That is, do you have wholesale customers?
If yes, what is the name of that utility (or those utilities)?												
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40													

41													
42													
43													
													
45													

46													
47													
48	Part 1. Detailed description of the facilities used to provide wastewater services (Section 403.9301(3)(a - c), F.S.)												
49	
A wastewater facility, as defined in the Introduction, includes the entire set of site design features and infrastructure for collection, conveyance, storage, infiltration, treatment, and disposal of wastewater, as well as any reuse of reclaimed water and any beneficial use or disposal of biosolids.
Please provide answers to the following questions regarding your wastewater system inventory and wastewater facility. Enter zero (0) if your system does not include the component. For questions regarding treatment, please include all facilities, including those that serve wholesale customers. For questions regarding population and wastewater collection within your service area, exclude customers served by and infrastructure owned/operated by wholesale utility customers.												

50													

52													
53													

54		Number	Unit of
Measurement										
55		How many domestic wastewater treatment facilities does your utility own that are currently in operation?	???										

56		How many domestic wastewater treatment facilities owned by your utility are currently under construction (and not in operation)?	
???										
57		The total combined annual average daily influent flow design capacity of your treatment facilities (MGD):	10.630	MGD									
58		The total combined annual average daily influent flow permitted capacity of your treatment facilities (MGD):	12.000	MGD									
59		The total combined annual average daily influent flow of your treatment facilities (MGD):	0.118	MGD									

60		Enter the percentage of the permanent population within your current service area in the following categories. Note that for this question, service area population is defined as total permanent residents residing within the geographic boundaries of the area being served directly by your collection system. If you have any wholesale utility customers, the population within their service area should be excluded from these calculations. The sum of percentages should total 100%:											
61		Percentage that is connected to the existing system:											

62		Percentage that is able to connect to the existing system but has yet to do so—e.g., an establishment or residence
considered “available for connection” under a definition used by either a local ordinance or under s. 381.00655, F.S., but has not connected (such as a property with a collection main in an easement or right of way abutting the property line is still dependent on septic but will connect after an upcoming special assessment):											
63		Percentage that is not able to connect to the existing system:											
64		Total:	0%										
65		Adjustment Still Needed:	100%										
	A	B	C	D	E	F	G	H	I	J	K	L	
66		Number of lift stations owned by your utility:											
67		Number of private lift stations connected to your facility:											
68		Estimated total linear feet of gravity mains:		Feet									
69		Estimated total linear feet of force mains:		Feet									
70		Estimated total number of manholes:											
71		Estimated number of valves in your facility’s collection system:											
72		Other:											
73													
74													
75													
76													
77													
78													
	Notes or Comments on any of the above:

Which of the following green infrastructure best management practices do you currently use or plan to use to manage wastewater and/or improve water quality (answer Yes/No):												
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81													

83													
84													
85		Best Management Practice	Current	Planned									
86		Lining	Yes	Yes									
87		Advanced wastewater treatment											
88		Co-generation (energy)											
89		Reuse of reclaimed water											
90		H2S recovery/use											
91		Beneficial use of biosolids											
92	Other Best Management Practices:												
93													
94													
95													
96													
97													
	A	B	C	D	E	F	G	H	I	J	K	L	
98	
Please indicate which resources or documents you used when answering these questions (check all that apply).												
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107													

108													
109													
110													
111	Part 2. The number of current and projected connections and residents served calculated in 5-year increments (Section 403.9301(3)(b), F.S.)												
112	
Complete the following table for the current and projected number of retail connections and residents served by your collection system and treatment facilities. In this part, only include retail connections (both residential and non-residential connections) and retail customers for both the collection and treatment projections. Exclude wholesale utility customers entirely.
If needed, municipal and unincorporated county population projections are available in the Optional Growth Rate Schedules workbook posted on EDR’s website.												

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122													
	A	B	C	D	E	F	G	H	I	J	K	L	
123													
124	Part 3. The current and projected service area for wastewater services (Section 403.9301(3)(c), F.S.)												
125	
Rather than providing detailed legal descriptions or maps, this part asks that you to provide the population(s) within your service area by jurisdiction for complete services (both wastewater collection and wastewater treatment) and partial service for collection only (i.e. , your utility is a wholesale customer of another utility for wastewater treatment). For utilities with wholesale customers, we also ask that you provide the list of jurisdictions for which you only treat wastewater in the last table.

First, what is the total permanent population that falls into these two categories? Exclude permanent residents who rely on septic tanks. If you do not provide one type of service, please enter zero.

In the following tables, you will be asked to allocate the total populations reported above into the municipalities and/or unincorporated (county) areas served by your utility either with full service (collection and treatment) or partial (collection only). The Percent of Served Population column will automatically calculate the percentage based on the total permanent population reported above. In the final table, list the jurisdictions for which your utility contracts to treat their wastewater. If you do not provide one type of service, please leave that section blank.

Full Service: Collection and Treatment												

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134													
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136													
137		Jurisdiction Information	Permanent Population										

138		Type	Name	Service Area Includes Entire
Jurisdiction?	Number Served	Percent of Served
Population							
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	A	B	C	D	E	F	G	H	I	J	K	L	
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163													
164													

Jurisdiction Information	Permanent Population												
Type	Name	Service Area Includes Entire
Jurisdiction?	Number Served	Percent of Served
Population									

													

													
Adjustment Still Needed (Based on Percent of Total Population Accounted For):													
	A	B	C	D	E	F	G	H	I	J	K	L	
178	Partial Service: Treatment Only (Wolesale Wastewater Treatment Customers)

If your service area is expected to change within the 20-year horizon, please describe the changes (e.g., the expiration of an interlocal agreement, introduction of an independent special district, etc. ). Maps may be provided to further describe areas beyond the geographic limits of your jurisdiction.

Continue to Part 4												
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	A	B	C	D	E	F	G	H	I	J	K		
1													
2	Part 4.0 The current and projected cost of providing wastewater services calculated in 5-year increments (Section 403.9301(3)(d), F.S.)												
3	

For the purposes of this template, the term "expansion" means capital improvements, new work, new projects, retrofitting, and significant upgrades. Within the template, there are six categories of expansion projects that are explained in Part 5. Briefly, they are: Effluent Management, Water Quality, Reuse Development, Resiliency, End of Useful Life Replacements, and Septic to Sewer Conversions.

Part 4.1 deals solely with routine operation and maintenance. Expansion is dealt with in Part 5.
All answers should be based on local fiscal years (October 1 through September 30). An inflation index is included in the Optional Growth Rate Schedules Excel workbook.												

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5													
6													

8													
													
10													
													
12													
13													
14	Part 4.1 Routine Operation and Maintenance												
15	
Please complete the table below, indicating the cost of operation and maintenance activities for the current year and subsequent five-year increments throughout the 20-year horizon. Your response to this part should exclude future O&M costs associated with reuse development and resiliency initiatives. O&M costs for these activities are included in later tables. However, O&M costs associated with all other project categories as well as non-structural programs like public outreach and education should be included in your Routine O&M projections.

If specific cost data is not available, the most recent (2020-21) O&M value can be entered into the Optional Growth Rate Schedules workbook and grown using the provided options for inflation, population growth, or by some other metric of your choosing. If the growth in your projected O&M total costs is more than 15% over any five-year increment, please provide a brief explanation of the major drivers.												

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	A	B	C	D	E	F	G	H	I	J	K		
26	Part 5. The current and projected cost of providing wastewater services calculated in 5-year increments (Section 403.9301(3)(d), F.S.)												
27	
As briefly explained in the introduction to Part 4, “expansion” means new work, new projects, retrofitting, and significant upgrades to a collection system, wastewater treatment facility or other component. In this template, there are six broad categories for expansion projects. Expansion projects are further characterized as currently having either a committed funding source or no identified funding source. Examples of a committed funding source include the capacity to absorb the project’s capital cost within current budget levels or forecasted revenue growth; financing that is underway or anticipated (bond or loan); known state or federal funding (appropriation or grant); special assessment; or dedicated cash reserves for future expenditure. Projects with No Identified Funding Source include those that would necessitate rate increases, would require the delay of other needed projects, and/or in which state or federal funding has not yet been secured. Please note that there are separate tables for projects with a committed funding source and those with no identified funding source.

Of the six broad expansion categories discussed below, two (Effluent Management and Water Quality) are grouped together in Part 5.1. While the last four categories (Reuse Development, Resiliency, End of Useful Life Replacements, and Septic to Sewer Conversions) have components that may otherwise fit into the first categories, they are separately treated given their overall importance to the Legislature.
In the tables that follow, please list each expansion project under only one category. Choose the category which is the greatest driver for the project.												

28													

30													
													
32													
													
34		The six categories are:											

35		1.	
Effluent Management: This includes capital projects intended for effluent management to meet regulatory and statutory mandates such as compliance with SB 64 (s. 403.064(17), F.S.). For this category, the subcategory options refer to recent statutory requirements. If a project falls outside of those provisions and their accompanying regulations, please select "other." The statutory options are: s.
403.064(17), F.S. (surface water discharge elimination), s. 403.086(10), F.S. (ocean outfalls legislation), Clean Waterways Act, 2016 Springs and Aquifer Protection Act, other.										

36		2.	
Water Quality Projects: This includes projects to meet regulatory requirements to improve water quality such as advanced wastewater treatment, surface water discharge, biosolids, etc. If a project addresses multiple governmental purposes (beyond those directly related to wastewater), the projected expenditures should reflect only those costs associated with the wastewater components. Projects may be associated with impaired waters or waters with total maximum daily loads (TMDLs), BMAPs, state adopted Restoration Plans, Alternative Restoration Plans, other statutory or regulatory requirements, or other local water quality needs. Subcategories for Water Quality include: advanced wastewater treatment, surface water discharge, biosolids, nutrient removal, and other.										

37			o  If you are party to an adopted BMAP, please include the capital projects associated with wastewater in this table. Include BMAP project number, cost to your jurisdiction, and year(s) that capital
improvement costs are to be incurred. For reference, DEP publishes a complete list of adopted BMAP projects as an appendix in their Annual STAR Report.										

38		3.	Reuse Development Projects: This includes projects to improve or expand reuse as an alternative water supply, such as potable reuse projects, expansion of existing reuse systems, aquifer recharge, etc. If the project addresses multiple governmental purposes, the projected expenditures should reflect only those costs associated with wastewater components. Include O&M costs for these projects and investment in this table (not in part 4.1). Subcategories for Reuse Development include: alternative water supply, potable reuse, construction of new reuse systems, expansion of existing reuse systems, and aquifer recharge, and other.										

39		4.	Resiliency Initiatives Related To Climate Change: This category includes initiatives or projects undertaken to avoid or minimize adverse effects of climate change. Include O&M costs for these future
resiliency projects and investments in this table (not in part 4.1). If your jurisdiction participates in a Local Mitigation Strategy, include expenditures associated with your wastewater management system in this category. Subcategories for Resiliency Initiatives refer to the primary inspiration (i.e., what the project is undertaken to avoid or minimize the effects of): sea-level rise, increased flood events, drought, increased inflow / infiltration, severe storm impact / mitigation, and other.										

40		5.	End of Useful Life Replacement Projects: Rather than reporting the exact number of useful years remaining for individual components, this section is constructed to focus on infrastructure components
that are targeted for replacement and will be major expenses within the 20-year time horizon. Major replacements may include pipe networks, treatment units, pump stations, physical/biological filter media, biosolids dryers, etc. In order to distinguish between routine maintenance and replacement projects as used in this part, only major expenses are included here. A major expense is defined as any single replacement project greater than 5% of the jurisdiction’s total O&M expenditures over the most recent five-year period (fiscal years 2016-2017 to 2020-2021). Subcategories refer to the part of the wastewater system being replaced: collection system (pipes), lift station or component, treatment facility, and other.										
	A	B	C	D	E	F	G	H	I	J	K		

41	6.	Septic to Sewer Conversions: This category includes septic to sewer initiatives. Unlike other parts of this needs analysis, this section distinguishes between the utility’s direct expenses (e.g., for collection mains) and the projected infrastructure costs associated with new connections typically borne by customers. Additionally, a new column has been added to these tables to indicate the estimated number of new connections for each initiatives.											
	Part 5.1 deals with Effluent Management and Effluent Water Quality Projects. Part 5.2 focuses on Reuse Projects. Part 5.3 addresses Resiliency Initiatives Related to Climate Change. Part 5.4 contains End of Useful Life Replacement Project tables, and Part 5.5 is on Septic to Sewer Conversions.
In these tables, you are asked to choose a category (if necessary) and a subcategory from a dropdown menu, enter the name of the project or initiative, and provide the current year's expenditures and the projected expenditures using 5-year increments.
If there are too many projects to include on the tables below, please use the "Additional Projects" tab. There, you can use dropdown lists to choose the funding source type, category, subcategory, and enter the project/initiative name and expenditure amounts.												

43													

45													

47													
48													
49	Part 5.1 Effluent Management and Water Quality Projects												
50	
The first two categories are combined and addressed in two tables: first for projects with a committed funding source and then for projects with no identified funding source. In both of these tables, you must choose a project category (Effluent Management or Water Quality) from the drop down menu in the "Category" column. Your category selection will limit the sub-category options available to you. Please select the appropriate sub-category. Finally, enter the project name and expenditure estimates in the appropriate time intervals.

Though many, if not most, wastewater projects benefit both effluent management and water quality, please use your best judgment and simply select the primary driver from the two categories below.

Committed Funding Source												

51													

53													
54													
55													
56		Project ID Information	Expenditures (in $thousands)										

57		Category	Subcategory	Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42				
58													
59													
60													
61													
62													
63													
64													
65													
66													
67													
68													
69													
70													
71													
72													
73													
74													
75													
76													
77													
A	B	C	D
78
E	F	G	H	I	J	K
79
80

81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
No Identified Funding Source
Project ID Information	Expenditures (in $thousands)							
Category	Subcategory	Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	

								

								

								

								

								

								

Please indicate which resources or documents you used to complete table 5.1 (check all that apply).
Wastewater Master Plan
Basin Studies or Engineering Reports Adopted BMAP
Adopted Total Maximum Daily Load Wastewater Facility Capacity Report
Regional or Basin-specific Water Quality Improvement Plan or Restoration Plan
Specify:
Other(s):
	A	B	C	D	E	F	G	H	I	J	K	
112												
113	Part 5.2 Reuse Development Projects											
114	
Please list any reuse development projects. Include O&M costs for these projects in this table (not in part 4.1).

Committed Funding Source

No Identified Funding Source											
115												
116												
117												
118												

119												
120												
121												
122												
123												
124												
125												
126												
127												
128												
129												
130												
131												
132												

133												
134												
135												
136												
137												
138												
139												
140												
141												
142												
143												
144												
	A	B	C	D	E	F	G	H	I	J	K	
145	Part 5.3 Wastewater projects that are part of resiliency initiatives related to climate change											
146	
Please list any wastewater infrastructure relocation or modification projects and new capital investments undertaken to avoid or minimize any adverse effects of climate change. Include O&M costs for these future resiliency projects and investments in this table (not in part 4.1).

Committed Funding Source

No Identified Funding Source											

147												
148												
149												
150												

151												
152												
153												
154												
155												
156												
157												
158												
159												
160												
161												
162												
163												
164												

165												
166												
167												
168												
169												
170												
171												
172												
173												
174												
175												
176												
A	B	C	D	E	F	G	H	I	J	K
177 Part 5.4 The estimated remaining useful life of each facility or its major components (Section 403.9301(3)(e), F.S.)
178

179		Please list major replacement projects for aging infrastructure. Major replacements may include pipe networks, treatment units, pump stations, project is one with expenses greater than 5% of the jurisdiction’s total O&M expenditures over the most recent five-year period (fiscal years 2016-20	physical/biological filter media 17 to 2020-2021).	, biosolids dryers, etc. A major						
180										
181		Committed Funding Source								
182			Project ID Information	Expenditures (in $thousands)						

183			Subcategory	Project Name	LFY 2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42	
184										
185										
186										
187										
188										
189										
190										
191										
192										
193										
194										
195		No Identified Funding Source								
196			Project ID Information		Expenditures (in $thousands)					

197
198
199
200
201
202
203
204
205
206
207
Subcategory
Project Name
LFY 2021-2022
2022-23 to
2026-27
2027-28 to
2031-32
2032-33 to
2036-37
2037-38 to
2041-42
A	B	C	D
208
E	F	G	H	I	J	K
209 Part 5.5 Septic to Sewer Conversion Initiatives
210

211
212
213	Committed Funding Source
214

215
216
217
218
219
220
221
222
223
224
225
226
227
228

No Identified Funding Source

Initiative Information

Expenditures (in $thousands)

229
230
231
232
233
234
235
236
237
238
239
Initiative Name
Estimated Number of Connections
LFY 2021-2022
2022-23 to
2026-27
2027-28 to
2031-32
2032-33 to
2036-37
2037-38 to
2041-42
	A	B	C	D	E	F	G	H	I	J	K		
240	
All Customer Expenses

Continue to Part 6												
241													
242													

243													
244													
245													
246													
247													
248													
249													
250													
251													
252													
253													
254													
255													
256													
257													
	A	B	C	D	E	F	G	H	I	J	K	L	
1													

2	Part 6.0 The most recent 5-year history of annual contributions to, expenditures from, and balances of any capital account for maintenance or expansion of any facility or its major
components. (Section 403.9301(3)(f), F.S.)												
3	
This part of the template also addresses a portion of s. 403.9301(3)(g), F.S., by including historical expenditures. Many local governments refer to these as “actual” expenditures.

Consistent with expenditure projections, the jurisdiction’s actual expenditures are categorized into routine O&M, effluent management, water quality, reuse development, resiliency projects, replacement of aging infrastructure, and septic to sewer conversion initiatives. Additionally, the table includes space for reserve accounts. EDR’s interpretation of subparagraph 403.9301(3)(f), F.S., is that “capital account” refers to any reserve account developed specifically to cover future expenditures.
Unlike Part 5, historical expenditures are aggregated by individual year and category; they are not separated by individual project.

The sum of the values reported in the "Funding Sources for Actual Expenditures" columns should equal the total "Actual Expenditures" amount. The cells in the "Funding Sources for Actual Expenditures" section will be highlighted red if their sum does not equal the "Actual Expenditures" total.
If you do not have a formal reserve dedicated to your wastewater system, please enter zero for the final two reserve columns.

Routine O&M												

4													

6													
													
8													
													
10													
11													

12													
13													

14													
15													

17													
													
19													
20													
21													
22													

23													
24													
25													
26													
27													
28													
29													
	A	B	C	D	E	F	G	H	I	J	K	L	
30	Effluent Management

Water Quality

Reuse Development												
31													

32													
33													
34													
35													
36													
37													
38													
39													
40													

41													
42													
43													
44													
45													
46													
47													
48													
49													

50													
51													
52													
53													
54													
55													
56													
	A	B	C	D	E	F	G	H	I	J	K	L	
57	Resiliency

Replacement of Aging Infrastructure

Septic to Sewer Initiatives												
58													

59													
60													
61													
62													
63													
64													
65													
66													
67													

68													
69													
70													
71													
72													
73													
74													
75													
76													

77													
78													
79													
80													
81													
82													
83													

	A	B	C	D	E	F	G	H	I	J	K	L	

84	Part 7.0 The local government's plan to fund the maintenance or expansion of any facility or its major components. The plan must include historical and estimated future revenues
and expenditures with an evaluation of how the local government expects to close any projected funding gap (Section 403.9301(3)(g), F.S.)												
85	
In this template, the historical data deemed necessary to comply with s. 403.9301(3)(g), F.S., was included in part 6.0. This part is forward looking and includes a funding gap calculation. The first two tables will be auto-filled from the data you reported in prior tables. To do this, EDR will rely on this template’s working definition of projects with committed funding sources, i.e., EDR assumes that all committed projects have committed revenues. Those projects with no identified funding source are considered to be unfunded. EDR has automated the calculation of projected funding gaps based on these assumptions.

In the table below, please list any specific strategies that will close or lessen a projected funding gap. For each strategy, also include the expected new revenue within the five-year increments.												

86													
87													

88													
89													
90													
91													
92													
93													
94													
95													

96													
97													

98													
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106													
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119													

	A	B	C	D	E	F	G	H	I	J	K	
8		Project & Type Information	Expenditures (in $thousands)									

9		Funding Source Type	Category	Subcategory	Project/Initiative Name	LFY
2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42		
212	Aggregated Table with Category Totals											
213												
214												

215												
216												
217												
218												
219												
220												
221												
222												
223												
224												
225												
226												
227												
228												
229												
230												
	A	B	C	D	E	F	G	H	I	J	K	
8		Project & Type Information	Expenditures (in $thousands)									

9		Funding Source Type	Category	Subcategory	Project/Initiative Name	LFY
2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42		
231	Aggregated Table with Individual Subcategories											
232												
233		Project & Type Information	Expenditures (in $thousands)									

234		Funding Source Type	Category	Subcategory	Project/Iniative Name	LFY
2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42		
235		Committed Funding Source	Effluent Management	s. 403.064(17), F.S. (surface water discharge elimination)	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
236		Committed Funding Source	Effluent Management	s. 403.086(10), F.S. (ocean outfalls legislation)	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
237		Committed Funding Source	Effluent Management	Clean Waterways Act	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
238		Committed Funding Source	Effluent Management	2016 Springs and Aquifer Protection Act	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
239		Committed Funding Source	Effluent Management	Other	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
240		Committed Funding Source	Water Quality	Advanced Wastewater Treatment	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
241		Committed Funding Source	Water Quality	Surface Water Discharge	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
242		Committed Funding Source	Water Quality	Biosolids	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
243		Committed Funding Source	Water Quality	Nutrient Removal	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
244		Committed Funding Source	Water Quality	Other	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
245		Committed Funding Source	Reuse Development	Potable Reuse Projects	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
246		Committed Funding Source	Reuse Development	Creation of New Reuse Systems	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
247		Committed Funding Source	Reuse Development	Expansion of Existing Reuse Systems	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
248		Committed Funding Source	Reuse Development	Aquifer Recharge	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
249		Committed Funding Source	Reuse Development	Other	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
250		Committed Funding Source	Resiliency Initiatives	Sea Level Rise	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
251		Committed Funding Source	Resiliency Initiatives	Inland Flooding	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
252		Committed Funding Source	Resiliency Initiatives	Drought	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
253		Committed Funding Source	Resiliency Initiatives	Reduce Inflow / Infiltration	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
254		Committed Funding Source	Resiliency Initiatives	Severe Storm Impact / Mitigation	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
255		Committed Funding Source	Resiliency Initiatives	Other	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
256		Committed Funding Source	End of Useful Life Replacement	Collection System (Pipes)	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
257		Committed Funding Source	End of Useful Life Replacement	Lift Station Or Component	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
258		Committed Funding Source	End of Useful Life Replacement	Treatment Facility	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
259		Committed Funding Source	End of Useful Life Replacement	Other	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
260		Committed Funding Source	Septic to Sewer Conversions	Utility Expenditures	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
261		Committed Funding Source	Septic to Sewer Conversions	Customer Expenses	Aggregated Total	$	-	$	-	$	-	$	-	$	-		

	A	B	C	D	E	F	G	H	I	J	K	
8		Project & Type Information	Expenditures (in $thousands)									

9		Funding Source Type	Category	Subcategory	Project/Initiative Name	LFY
2021-2022	2022-23 to
2026-27	2027-28 to
2031-32	2032-33 to
2036-37	2037-38 to
2041-42		
262		No Identified Funding Source	Effluent Management	s. 403.064(17), F.S. (surface water discharge elimination)	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
263		No Identified Funding Source	Effluent Management	s. 403.086(10), F.S. (ocean outfalls legislation)	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
264		No Identified Funding Source	Effluent Management	Clean Waterways Act	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
265		No Identified Funding Source	Effluent Management	2016 Springs and Aquifer Protection Act	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
266		No Identified Funding Source	Effluent Management	Other	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
267		No Identified Funding Source	Water Quality	Advanced Wastewater Treatment	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
268		No Identified Funding Source	Water Quality	Surface Water Discharge	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
269		No Identified Funding Source	Water Quality	Biosolids	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
270		No Identified Funding Source	Water Quality	Nutrient Removal	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
271		No Identified Funding Source	Water Quality	Other	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
272		No Identified Funding Source	Reuse Development	Potable Reuse Projects	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
273		No Identified Funding Source	Reuse Development	Creation of New Reuse Systems	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
274		No Identified Funding Source	Reuse Development	Expansion of Existing Reuse Systems	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
275		No Identified Funding Source	Reuse Development	Aquifer Recharge	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
276		No Identified Funding Source	Reuse Development	Other	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
277		No Identified Funding Source	Resiliency Initiatives	Sea Level Rise	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
278		No Identified Funding Source	Resiliency Initiatives	Inland Flooding	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
279		No Identified Funding Source	Resiliency Initiatives	Drought	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
280		No Identified Funding Source	Resiliency Initiatives	Reduce Inflow / Infiltration	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
281		No Identified Funding Source	Resiliency Initiatives	Severe Storm Impact / Mitigation	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
282		No Identified Funding Source	Resiliency Initiatives	Other	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
283		No Identified Funding Source	End of Useful Life Replacement	Collection System (Pipes)	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
284		No Identified Funding Source	End of Useful Life Replacement	Lift Station Or Component	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
285		No Identified Funding Source	End of Useful Life Replacement	Treatment Facility	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
286		No Identified Funding Source	End of Useful Life Replacement	Other	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
287		No Identified Funding Source	Septic to Sewer Conversions	Utility Expenditures	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
288		No Identified Funding Source	Septic to Sewer Conversions	Customer Expenses	Aggregated Total	$	-	$	-	$	-	$	-	$	-		
289												

SECTl-"ON·C

SECTION 1
Proposal #224	7/12/22

Governmental Management Services, LLC
Central Florida
Maintenance Services Phone: 407-201-1514
Email: Csmith@gmscfl.com

TO:
Rhodine Road North CDD	Prepared By:
Governmental Management Services- CF, LLC
219 E. Livingston Street Orlando, FL 32801	
Job name and Description		
Amenity Drainage –
This proposal is to install a corrugated drainage system on both the north and south side of the amenity building to prevent pool deck flooding, and mulch washout. The north side will have a basin drain and will be trenched about 12ft to the nearest drain inlet. The south side will require three drain basins and approximately 155’ of trenching to the drain inlet. The trenching will be done along the fence and through open sod areas. Sod will be preserved. In both cases 4” corrugated piping will be used with 12”x12” basin drains. Additional landscape barrier will be added to the fence to prevent mulch from washing onto the pool deck. We will use the extra dirt to address washout at pond.		

Qty	Description	Unit Price	Line Total	
48	Labor	$47.50	$2280.00	
2	Mobilization	$65.00	$130.00	
	Equipment		$60.00	
	Materials		$781.20	

				
Total Due:	$3251.20			

All proposals are valid for 30 days from date of completion.

Thank You!

Client: 	

GOVERNMENTAL MANAGEMENT SERVICES 2022 | Proposal

SECTION 2	-

Item will be provided under separate cover.

Section D

SECTION 1
Rhodine Road North
Community Development District
Summary of Checks

April 7, 2022 to July 6, 2022

Bank	Date	Check No.'s	Amount	

General Fund	
4/13/22	
323-325	
$	6,453.12	
	4/22/22	326	$	1,263.58	
	4/26/22	327-336	$	11,094.84	
	5/2/22	337	$	765.00	
	5/12/22	338-341	$	8,189.33	
	5/24/22	342-343	$	3,906.32	
	6/1/22	344-345	$	1,202.50	
	6/16/22	346-350	$	7,656.28	
	6/21/22	351	$	1,204.51	
	6/24/22	352	$	275.00	
	6/29/22	353	$	6,720.83	
			$	48,731.31	
			$	48,731.31	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/22	PAGE	1
*** CHECK DATES 04/07/2022 - 07/06/2022 ***	RHODINE ROAD NORTH - GENERAL
BANK A RHODINE ROAD NORTH
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/13/22 00016	4/04/22 22353	202204 310-51300-32200	*	1,000.00
AUDIT FYE 09/30/2021
GRAU AND ASSOCIATES	1,000.00 000323
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
82	202204 310-51300-34000	*	3,004.17
MANAGEMENT FEES - APR 22
82	202204 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-APR 22
82	202204 310-51300-35100	*	150.00
INFORMATION TECH - APR 22
82	202204 310-51300-31300	*	500.00
DISSEMINATION SVCS-APR 22
82	202204 330-57200-12000	*	416.67
AMENITY ACCESS - APR 22
82	202204 310-51300-51000	*	.39
OFFICE SUPPLIES 82
POSTAGE 83
FIELD MANAGEMENT - APR 22
GOVERNMENTAL MANAGEMENT SERVICES	5,428.12 000324
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/13/22 00042	4/08/22 0014	202204 330-57200-48200	*	25.00
BLOWING POOL AREA
JNJ CLEANING SERVICES LLC	25.00 000325
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/22 00019	4/20/22 04202022 202204 300-20700-10000	*	1,263.58
FY22 DEBT SVC ASMNT TRANS
RHODINE ROAD NORTH CDD C/O USBANK	1,263.58 000326
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/26/22 00031	4/14/22 BW041420 202204 310-51300-11000	*	200.00
SUPERVISOR FEES-04/14/22
BRIAN WALSH	200.00 000327
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/26/22 00017	4/21/22 14005	202204 320-53800-46200	*	6,470.83
LANDSCAPE MAINT - APR 22
4/21/22 14005	202204 320-53800-46200	*	250.00
LANDSCPE MAINT.AMEN-APR22
4/21/22 14015	202204 320-53800-46400	*	180.00
IRRIGATION DRIP REPAIR
CARDINAL LANDSCAPING SVCS OF TAMPA	6,900.83 000328
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/26/22 00018	4/08/22 8	202204 310-51300-31300	*	100.00
AMOR SERIES 2019 5-1-22
DISCLOUSURE SERVICES LLC	100.00 000329
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
RRNC RHODINE ROAD N KCOSTA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/22	PAGE	2
*** CHECK DATES 04/07/2022 - 07/06/2022 ***	RHODINE ROAD NORTH - GENERAL
BANK A RHODINE ROAD NORTH
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/26/22 00009	4/15/22 15466	202204 320-53800-45000	*	239.00
FY22 INSUR-ADD PLAYGROUND
EGIS INSURANCE ADVISORS, LLC	239.00 000330
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/26/22 00034	4/14/22 GP041420 202204 310-51300-11000	*	200.00
SUPERVISOR FEES-04/14/22
GARRET PARKINSON	200.00 000331
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/26/22 00038	4/14/22 JS041420 202204 310-51300-11000	*	200.00
SUPERVISOR FEES-04/14/22
JEFFREY SHENEFIELD	200.00 000332
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/26/22 00033	4/12/22 1978	202203 310-51300-31500	*	1,650.50
GEN.COUNSEL/MTHLY MEETING
KE LAW GROUP, PLLC	1,650.50 000333
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/26/22 00026	4/14/22 MA041420 202204 310-51300-11000	*	200.00
SUPERVISOR FEES-04/14/22
MILTON ANDRADE	200.00 000334
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/26/22 00011	4/14/22 PA041420 202204 310-51300-11000	*	200.00
SUPERVISOR FEES-04/14/22
PHILLIP ALLENDE	200.00 000335
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/26/22 00027	4/25/22 04252022 202204 300-15500-10000	*	1,204.51
PLAYGRND/FUR LEASE-MAY 22
WHFS, LLC	1,204.51 000336
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/02/22 00022	4/23/22 114846	202204 320-53800-47300	*	765.00
LAKE MAINTENANCE APRIL 22
REMSON AQUATICS	765.00 000337
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00016	5/02/22 22535	202205 310-51300-32200	*	1,000.00
AUDIT FYE 09/30/2021
GRAU AND ASSOCIATES	1,000.00 000338
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00010	4/30/22 86	202203 320-53800-49000	*	181.78
RPRED BROKEN FENCE SLAT
5/01/22 84	202205 310-51300-34000	*	3,004.17
MANAGEMENT FEES - MAY 22
5/01/22 84	202205 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-MAY 22
5/01/22 84	202205 310-51300-35100	*	150.00
INFORMATION TECH - MAY 22
5/01/22 84	202205 310-51300-31300	*	500.00
DISSEMINATION SVCS-MAY 22
RRNC RHODINE ROAD N KCOSTA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/22	PAGE	3
*** CHECK DATES 04/07/2022 - 07/06/2022 ***	RHODINE ROAD NORTH - GENERAL
BANK A RHODINE ROAD NORTH
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
84	202205 330-57200-12000	*	416.67
AMENITY ACCESS - MAY 22
84	202205 310-51300-51000	*	13.84
OFFICE SUPPLIES 84
POSTAGE 84
COPIES
85	202205 320-53800-12000	*	1,250.00
FIELD MANAGEMENT - MAY 22
GOVERNMENTAL MANAGEMENT SERVICES	5,836.83 000339
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00042	5/01/22 0015	202204 330-57200-48200	*	487.50
CLEANING SVC APRIL 2022
JNJ CLEANING SERVICES LLC	487.50 000340
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/22 00040	5/02/22 8269	202205 330-53800-51000	*	865.00
POOL MAINTENANCE - MAY 22
SUNCOAST POOL SERVICE	865.00 000341
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/24/22 00033	5/17/22 2394	202204 310-51300-31500	*	2,701.81
GEN.COUNSEL/MTHLY MEETING
KE LAW GROUP, PLLC	2,701.81 000342
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/24/22 00027	5/23/22 05232022 202205 300-15500-10000	*	1,204.51
PLAYGRND/FUR LEASE-JUNE22
WHFS, LLC	1,204.51 000343
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/22 00017	5/20/22 14086	202205 320-53800-46400	*	202.50
TRACK LINE/BREAK REPAIR
CARDINAL LANDSCAPING SVCS OF TAMPA	202.50 000344
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/01/22 00037	3/29/22 20241986 202204 330-57200-34500	*	1,000.00
CDVI ACCESS CARDS 4/6/22
SOUTHEAST WIRING SOLUTIONS, INC	1,000.00 000345
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00010	6/01/22 87	202206 310-51300-34000	*	3,004.17
MANAGEMENT FEES - JUN 22
6/01/22 87	202206 310-51300-35200	*	100.00
WEBSITE MANAGEMENT-JUN 22
6/01/22 87	202206 310-51300-35100	*	150.00
INFORMATION TECH - JUN 22
6/01/22 87	202206 310-51300-31300	*	500.00
DISSEMINATION SVCS-JUN 22
6/01/22 87	202206 330-57200-12000	*	416.67
AMENITY ACCESS - JUN 22
RRNC RHODINE ROAD N KCOSTA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/22	PAGE	4
*** CHECK DATES 04/07/2022 - 07/06/2022 ***	RHODINE ROAD NORTH - GENERAL
BANK A RHODINE ROAD NORTH
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/01/22 87	202206 310-51300-51000	*	1.17
OFFICE SUPPLIES
6/01/22 87	202206 310-51300-42000	*	40.77
POSTAGE
6/01/22 88	202206 320-53800-12000	*	1,250.00
FIELD MANAGEMENT - JUN 22
GOVERNMENTAL MANAGEMENT SERVICES	5,462.78 000346
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00042	6/01/22 0067	202205 330-57200-48200	*	487.50
CLEANING SVC MAY 2022
JNJ CLEANING SERVICES LLC	487.50 000347
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00033	6/08/22 2763	202205 310-51300-31500	*	76.00
GEN.COUNSEL/MTHLY MEETING
KE LAW GROUP, PLLC	76.00 000348
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00022	5/31/22 114929	202205 320-53800-47300	*	765.00
LAKE MAINTENANCE - MAY 22
REMSON AQUATICS	765.00 000349
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/16/22 00040	6/05/22 8354	202206 330-53800-51000	*	865.00
POOL MAINTENANCE - JUN 22
SUNCOAST POOL SERVICE	865.00 000350
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/21/22 00027	6/21/22 06212022 202206 300-15500-10000	*	1,204.51
PLAYGRND/FUR LEASE-JULY22
WHFS, LLC	1,204.51 000351
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/22 00036	6/24/22 29-BID-5 202206 330-57200-49000	*	275.00
ANNUAL POOL PERMIT FY22
FLORIDA DEPARTMENT OF HEALTH	275.00 000352
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/29/22 00017	6/17/22 14148	202206 320-53800-46200	*	6,720.83
LANDSCAPE MAINT - JUN 22
CARDINAL LANDSCAPING SVCS OF TAMPA	6,720.83 000353
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	48,731.31
TOTAL FOR REGISTER	48,731.31

RRNC RHODINE ROAD N KCOSTA

SECTION 2	-

Rhodine Road North
Community Development District

Unaudited Financial Reporting
May 31, 2022

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2019	

5	
	Debt Service Fund Series 2022	

6	
	Capital Projects Fund Series 2019	

7	
	Capital Projects Fund Series 2022	

8-9	
	Month to Month	

10	
	Long Term Debt Report	

11	
	Assessment Receipt Schedule	
Rhodine Road North
Community Development District Combined Balance Sheet
May 31, 2022

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

$	242,647	$	

-	$	

-	

$	242,647	
Capital Projects Account
Investments:	$	-	$	-	$	1,000	$	1,000	
Series 2019 Reserve	
$	
-	$	254,019	$	-	
$	254,019		
Revenue	$	-	$	205,070	$	-	$	205,070		
Prepayment	$	-	$	352	$	-	$	352		
Construction Series 2022
Reserve	$

$	-	$	-	$	95

-	$	130,110	$	-	$	95

$	130,110		
Revenue	$	-	$	4	$	-	$	4		
Interest	$	-	$	82,063	$	-	$	82,063		
Construction	$	-	$	-	$	589,814	$	589,814		
Cost of Issuance	$	-	$	-	$	278	$	278		
Prepaid Expenses	$	1,205	$	-	$	-	$	1,205	
Total Assets	$	243,852	$	671,617	$	591,187	$	1,506,656	
Liabilities:					
Accounts Payable	$	9,252	$	-	$	-	$	9,252		
Contracts Payable	$	-	$	-	$	766	$	766		
Total Liabilites	$	9,252	$	-	$	766	$	10,018		
Fund Balance:
Nonspendable:
Prepaid Items	$	1,205	

$	

-	$	-	

$	1,205		
Restricted for:
Debt Service - Series 2019	
$	
-	$	459,441	$	-	
$	459,441		
Debt Service - Series 2022		$	212,177	$	212,177		
Capital Projects - Series 2019	$	-	$	-	$	329	$	329		
Capital Projects - Series 2022	$	-	$	-	$	590,092	$	590,092		
Unassigned	$	233,395	$	-	$	-	$	233,395	
Total Fund Balances	$	234,600	$	671,617	$	590,421	$	1,496,638	
					
Total Liabilities & Fund Balance	$	243,852	$	671,617	$	591,187	$	1,506,656	
Rhodine Road North
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/22	Thru 05/31/22	Variance	

Revenues:					
Assessments - Tax Roll	$	337,516	$	337,516	$	328,985	$	(8,531)	
Assessments - Direct Bill	$	56,856	$	56,855	$	56,855	$	-	
Boundary Amendment Contributions	$	-	$	-	$	5,284	$	5,284	
Other Income	$	-	$	-	$	3,120	$	3,120	
Total Revenues	$	394,372	$	394,371	$	394,244	$	(127)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	5,000	$	3,600	$	1,400	
Engineering	$	20,000	$	8,333	$	118	$	8,216	
Attorney	$	30,000	$	12,500	$	13,309	$	(809)	
Annual Audit	$	4,500	$	4,500	$	4,500	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	900	$	-	$	-	$	-	
Dissemination	$	6,000	$	4,017	$	4,017	$	-	
Trustee Fees	$	7,100	$	2,788	$	2,788	$	-	
Management Fees	$	36,050	$	15,021	$	24,033	$	(9,013)	
Information Technology	$	1,800	$	750	$	1,200	$	(450)	
Website Maintenance	$	1,200	$	500	$	800	$	(300)	
Telephone	$	300	$	125	$	-	$	125	
Postage & Delivery	$	1,000	$	417	$	346	$	70	
Insurance	$	6,000	$	6,000	$	5,570	$	430	
Printing & Binding	$	1,000	$	417	$	40	$	376	
Legal Advertising	$	10,000	$	4,167	$	1,930	$	2,237	
Other Current Charges	$	5,000	$	2,083	$	1,018	$	1,065	
Office Supplies	$	625	$	260	$	26	$	235	
Travel Per Diem	$	660	$	275	$	-	$	275	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	149,310	$	72,328	$	68,470	$	3,858	
Rhodine Road North
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/22	Thru 05/31/22	Variance	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	5,000	

$	5,000	

$	6,014	

$	(1,014)	
Field Management	$	15,000	$	6,250	$	10,000	$	(3,750)	
Landscape Maintenance	$	80,650	$	33,604	$	54,017	$	(20,412)	
Landscape Replacement	$	5,000	$	2,083	$	-	$	2,083	
Lake Maintenance	$	9,180	$	3,825	$	6,120	$	(2,295)	
Streetlights	$	33,600	$	14,000	$	20,887	$	(6,887)	
Electric	$	3,000	$	1,250	$	239	$	1,011	
Water & Sewer	$	3,300	$	1,375	$	722	$	653	
Irrigation Repairs	$	5,000	$	2,083	$	583	$	1,501	
General Repairs & Maintenance	$	5,000	$	2,083	$	99	$	1,984	
Contingency	$	2,298	$	957	$	276	$	682	
Subtotal Field Expenditures	$	167,028	$	72,511	$	98,957	$	(26,446)	

Amenity Expenditures
Amenity - Electric	

$	14,400	

$	6,000	

$	3,400	

$	2,600	
Amenity - Water	$	3,500	$	1,458	$	713	$	745	
Internet	$	3,000	$	1,250	$	413	$	837	
Playground/Furniture Lease	$	14,454	$	6,023	$	9,636	$	(3,614)	
Pest Control	$	720	$	300	$	-	$	300	
Janitorial Services	$	8,580	$	3,575	$	3,130	$	445	
Security Services	$	7,500	$	3,125	$	3,000	$	125	
Pool Maintenance	$	10,380	$	4,325	$	6,920	$	(2,595)	
Amenity Access Management	$	5,000	$	2,083	$	3,333	$	(1,250)	
Amenity Repairs & Maintenance	$	1,000	$	417	$	135	$	282	
Contingency	$	4,500	$	1,875	$	957	$	918	
Subtotal Amenity Expenditures	$	73,034	$	30,431	$	31,637	$	(1,206)	
					
Total Operations & Maintenance	$	240,062	$	102,942	$	130,594	$	(27,652)	
					
Total Expenditures	$	389,372	$	175,270	$	199,064	$	(23,794)	
					
Excess (Deficiency) of Revenues over Expenditures	$	5,000		$	195,180		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	(5,000)	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	(5,000)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	195,180		
					
Fund Balance - Beginning	$	-		$	39,420		
					
Fund Balance - Ending	$	-		$	234,600		
Rhodine Road North
Community Development District Debt Service Fund Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/22	Thru 05/31/22	Variance	

Revenues:					
Assessments - Tax Roll	$	509,963	$	509,963	$	494,903	$	(15,059)	
Assessments - Prepayments	$	-	$	-	$	29,875	$	29,875	
Interest	$	-	$	-	$	27	$	27	
Total Revenues	$	509,963	$	509,963	$	524,805	$	14,842	

Expenditures:					
Interest - 11/1	$	182,494	$	182,494	$	182,494	$	-	
Special Call - 2/1	$	-	$	-	$	30,000	$	(30,000)	
Interest - 2/1	$	-	$	-	$	350	$	(350)	
Principal - 5/1	$	145,000	$	145,000	$	145,000	$	-	
Interest - 5/1	$	182,494	$	182,494	$	181,794	$	700	
Special Call - 5/1	$	-	$	-	$	5,000	$	(5,000)	
Total Expenditures	$	509,988	$	509,988	$	544,638	$	(34,650)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(25)		$	(19,833)		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(253,011)	$	(253,011)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(253,011)	$	(253,011)	
					
Net Change in Fund Balance	$	(25)		$	(272,843)		
					
Fund Balance - Beginning	$	212,024		$	732,284		
					
Fund Balance - Ending	$	211,999		$	459,441		
Rhodine Road North
Community Development District Debt Service Fund Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/22	Thru 05/31/22	Variance	

Revenues:

Interest	

$	

-	$	

-	$	4	

$	4	
Total Revenues	$	-	$	-	$	4	$	4	

Expenditures:

Interest - 5/1	

$	

-	$	

-	$	43,767	

$	(43,767)	
Total Expenditures	$	-	$	-	$	43,767	$	(43,767)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(43,763)		

Other Financing Sources/(Uses):

Bond Proceeds	

$	

-	$	

-	$	255,939	

$	255,939	
Total Other Financing Sources/(Uses)	$	-	$	-	$	255,939	$	255,939	
					
Net Change in Fund Balance	$	-	$	212,177		
					
Fund Balance - Beginning	$	-	$	-		
					
Fund Balance - Ending	$	-	$	212,177		
Rhodine Road North
Community Development District Capital Projects Fund Series 2019
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/22	Thru 05/31/22	Variance	

Revenues					
Developer Contributions	$	-	$	-	$	1,094	$	1,094	
Interest	$	-	$	-	$	1	$	1	
Total Revenues	$	-	$	-	$	1,095	$	1,095	

Expenditures:					
Capital Outlay	$	-	$	-	$	4,300	$	(4,300)	
Total Expenditures	$	-	$	-	$	4,300	$	(4,300)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(3,206)		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	253,011	$	253,011	
Total Other Financing Sources (Uses)	$	-	$	-	$	253,011	$	253,011	
					
Net Change in Fund Balance	$	-	$	249,805		
					
Fund Balance - Beginning	$	-	$	(249,476)		
					
Fund Balance - Ending	$	-	$	329		
Rhodine Road North
Community Development District Capital Projects Fund Series 2022
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2022

Adopted	Prorated Budget	Actual		
Budget	Thru 05/31/22	Thru 05/31/22	Variance	

Revenues					
Developer Advances	$	-	$	-	$	320,283	$	320,283	
Interest	$	-	$	-	$	50	$	50	
Total Revenues	$	-	$	-	$	320,332	$	320,332	

Expenditures:					
Capital Outlay	$	-	$	-	$	3,956,378	$	(3,956,378)	
Capital Outlay - Cost of Issuance	$	-	$	-	$	287,797	$	(287,797)	
Total Expenditures	$	-	$	-	$	4,244,176	$	(4,244,176)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(3,923,843)		

Other Financing Sources/(Uses)					
Bond Proceeds	$	-	$	-	$	4,424,061	$	4,424,061	
Bond Premium	$	-	$	-	$	91,079	$	91,079	
Total Other Financing Sources (Uses)	$	-	$	-	$	4,515,140	$	4,515,140	
					
Net Change in Fund Balance	$	-	$	591,296		
					
Fund Balance - Beginning	$	-	$	(1,205)		
					
Fund Balance - Ending	$	-	$	590,092		
Rhodine Road North
Community Development District Month to Month

Revenues:

Assessments - Tax Roll	$	-	$	12,918	$	310,942	$	4,285	$	-	$	-	$	840	$	-	$	-	$	-	$	-	$	-	$	328,985	
Assessments - Direct Bill	$	-	$	28,428	$	-	$	-	$	14,214	$	-	$	14,214	$	-	$	-	$	-	$	-	$	-	$	56,855																	
Boundary Amendment Contributions	$	-	$	-	$	-	$	5,284	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,284																	
Other Income	$	3,120	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,120																	
Total Revenues	$	3,120	$	41,346	$	310,942	$	9,569	$	14,214	$	-	$	15,054	$	-	$	-	$	-	$	-	$	-	$	394,244																	

Expenditures:																										
General & Administrative:																										
Supervisor Fees	$	800	$	-	$	800	$	1,000	$	-	$	-	$	1,000	$	-	$	-  $	-  $	-  $	-  $	3,600																	
Engineering	$	118	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	118																	
Attorney	$	694	$	3,182	$	2,484	$	1,118	$	1,404	$	1,651	$	2,702	$	76	$	-  $	-  $	-  $	-  $	13,309																	
Annual Audit	$	-	$	-	$	-	$	-	$	2,500	$	-	$	1,000	$	1,000	$	-  $	-  $	-  $	-  $	4,500																	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	5,000																	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-																	
Dissemination	$	417	$	417	$	667	$	417	$	500	$	500	$	600	$	500	$	-  $	-  $	-  $	-  $	4,017																	
Trustee Fees	$	2,788	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	2,788																	
Management Fees	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	3,004	$	-  $	-  $	-  $	-  $	24,033																	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	1,200																	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	800																	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-																	
Postage & Delivery	$	49	$	45	$	14	$	12	$	16	$	3	$	7	$	200	$	-  $	-  $	-  $	-  $	346																	
Insurance	$	5,570	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	5,570																	
Printing & Binding	$	6	$	6	$	-	$	5	$	3	$	-	$	-	$	20	$	-  $	-  $	-  $	-  $	40																	
Legal Advertising	$	1,930	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	1,930																	
Other Current Charges	$	218	$	138	$	227	$	39	$	44	$	275	$	39	$	39	$	-  $	-  $	-  $	-  $	1,018																	
Office Supplies	$	3	$	3	$	0	$	3	$	3	$	0	$	0	$	14	$	-  $	-  $	-  $	-  $	26																	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-																	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	175																	
Total General & Administrative	$	21,021	$	7,045	$	7,445	$	5,848	$	7,723	$	5,683	$	8,603	$	5,103	$	-  $	-  $	-  $	-  $	68,470																	
Rhodine Road North
Community Development District Month to Month

Operations & Maintenance

Field Expenditures Property Insurance Field Management Landscape Maintenance Landscape Replacement Lake Maintenance Streetlights
Electric
Water & Sewer Irrigation Repairs
General Repairs & Maintenance Contingency

$	5,775  $
$	1,250  $
$	6,971  $
$	-  $
$	765  $
$	2,431  $
$	21  $
$	106  $
$	-  $
$	-  $
$	-  $

-  $
1,250  $
6,721  $
-  $
765  $
2,431  $
21  $
106  $
150  $
-  $
-  $

-  $
1,250  $
6,721  $
-  $
765  $
2,431  $
108  $
77  $
-  $
-  $
94  $

-  $
1,250  $
6,721  $
-  $
765  $
2,431  $
32  $
109  $
-  $
71  $
-  $

-  $
1,250  $
6,721  $
-  $
765  $
2,913  $
40  $
180  $
-  $
28  $
-  $

-  $
1,250  $
6,721  $
-  $
765  $
2,484  $
-  $
48  $
50  $
-  $
182  $

239  $
1,250  $
6,721  $
-  $
765  $
2,876  $
-  $
48  $
180  $
-  $
-  $

-  $
1,250  $
6,721  $
-  $
765  $
2,889  $
18  $
47  $
203  $
-  $
-  $

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

-  $	6,014
-  $	10,000
-  $	54,017
-  $	-
-  $	6,120
-  $	20,887
-  $	239
-  $	722
-  $	583
-  $	99
-  $	276

Amenity Expenditures Amenity - Electric Amenity - Water
Internet
Playground/Furniture Lease Pest Control
Janitorial Services Security Services Pool Maintenance
Amenity Access Management Amenity Repairs & Maintenance Contingency

$	296  $
$	-  $
$	-  $
$	1,205  $
$	-  $
$	-  $
$	-  $
$	865  $
$	417  $
$	135  $
$	-  $

378  $
-  $
-  $
1,205  $
-  $
-  $
-  $
865  $
417  $
-  $
-  $

365  $
230  $
-  $
1,205  $
-  $
440  $
-  $
865  $
417  $
-  $
957  $

573  $
-  $
189  $
1,205  $
-  $
715  $
-  $
-  $
417  $
-  $
-  $

470  $
115  $
56  $
1,205  $
-  $
660  $
-  $
865  $
417  $
-  $
-  $

473  $
111  $
56  $
1,205  $
-  $
315  $
2,000  $
1,730  $
417  $
-  $
-  $

420  $
122  $
56  $
1,205  $
-  $
513  $
1,000  $
865  $
417  $
-  $
-  $

425  $
135  $
56  $
1,205  $
-  $
488  $
-  $
865  $
417  $
-  $
-  $

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

-  $	3,400
-  $	713
-  $	413
-  $	9,636
-  $	-
-  $	3,130
-  $	3,000
-  $	6,920
-  $	3,333
-  $	135
-  $	957

Other Financing Sources/Uses:

Transfer In/(Out)

$	-  $	-  $

-  $	-  $

-  $	-  $	-  $	-  $

-  $	-  $	-  $

-  $	-

Rhodine Road North
Community Development District Long Term Debt Report

Series 2019, Special Assessment Revenue Bonds		
Interest Rate:	3.500%, 4.000%, 4.500%, 4.750%		
Maturity Date:	5/1/2050		
Reserve Fund Definition	50% of Maximum Annual Debt Service		
Reserve Fund Requirement	$254,019		
Reserve Fund Balance	$254,019		
Bonds Outstanding - 6/28/19	$10,000,000		
Less: Special Call - 11/1/20	($1,455,000)		
Less: Special Call - 2/1/21	($25,000)		
Less: Principal Payment - 5/1/21	($140,000)		
Less: Special Call - 5/1/21	($25,000)		
Less Special Call - 8/1/21	($15,000)		
Less Special Call - 2/1/22	($30,000)		
Less: Principal Payment - 5/1/22	($145,000)		
Less: Special Call - 5/1/22	($5,000)		
Current Bonds Outstanding	$8,160,000	

Series 2022, Special Assessment Revenue Bonds		
Interest Rate:	2.600%, 3.000%, 3.300%, 4.000%	
Maturity Date:	5/1/2052	
Reserve Fund Definition	50% Maximum Annual Debt Service	
Reserve Fund Requirement	$130,110	
Reserve Fund Balance	$130,110	
Bonds Outstanding - 1/25/22	$4,680,000	
Current Bonds Outstanding	$4,680,000	
Rhodine Road North
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2022

Date	Distribution	Gross Amount	Discoumt/Penalty	Commission	Interest	Net Receipts	O&M Portion	2019 Debt Service	Total	

11/24/21	
ACH	
$34,386.44	
($1,375.47)	
($660.22)	
$0.00	
$32,350.75	
$12,917.90	
$19,432.85	
$32,350.75	
12/01/21	ACH	$496,122.68	($19,845.07)	($9,525.55)	$0.00	$466,752.06	$186,377.62	$280,374.44	$466,752.06	
12/07/21	ACH	$56,832.37	($2,273.30)	($1,091.18)	$0.00	$53,467.89	$21,350.13	$32,117.76	$53,467.89	
12/13/21	ACH	$274,748.16	($10,990.07)	($5,275.16)	$0.00	$258,482.93	$103,214.18	$155,268.75	$258,482.93	
01/05/22	ACH	$11,357.89	-408.25	($219.00)	$0.00	$10,730.64	$4,284.83	$6,445.81	$10,730.64	
04/06/22	ACH	$2,146.47	$0.00	($42.93)	$0.00	$2,103.54	$839.96	$1,263.58	$2,103.54	
	TOTAL	$	875,594.01	$	(34,892.16)	$	(16,814.04)	$	-	$	823,887.81	$	328,984.62	$	494,903.19	$	823,887.81	

DIRECT BILL ASSESSMENTS

Clayton Property Group, Inc. 2022-01			
Net Assessments	
$56,855.21	
$56,855.21	
Date
Received	Due
Date	Check
Number	Net
Assessed	Amount
Received	General
Fund	
11/22/21	12/1/21	41406	$28,427.61	$28,427.61	$28,427.61	
2/1/22	2/1/22	43337	$14,213.80	$14,213.80	$14,213.80	
4/28/22	5/1/22	46276	$14,213.80	$14,213.80	$14,213.80	
			$	56,855.21	$	56,855.21	$	56,855.21	

Section 3
Rhodine Road North
Community Development District

FY22 Series 2019 Funding Request # 5 June 2, 2022

Bill To:	JMBI			
Requisition #	Payee			

1	
Absolute Engineering Inc
Invoice # 021122 - Engineer Services for April 2022	

$	

375.24	
2	Faulkner Engineering Services Difference on req # 142
Invoice # FES14183 - Field Density Tests, Thickness Cores & Estractons		
390.89	

	Total:	$	766.13 

Please make check payable to:

Rhodine Road North Community Development District
6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

The undersigned hereby further certifies that the invoices listed are costs of the Series 2019 project which have not previously been paid.

Responsible Officer
Rhodine Road North
Community Development District

FY22 Series 2019 Funding Request # 6 June 21, 2022

Bill To:	JMBI

Requisition # Payee

1	Absolute Engineering Inc
Invoice # 021162 - Engineering Services for May 2022

$	877.55

	Total:	$	877.55 

Please make check payable to:

Rhodine Road North Community Development District
6200 Lee Vista Blvd, Suite 300
Orlando, FL 32822

The undersigned hereby further certifies that the invoices listed are costs of the Series 2019 project which have not previously been paid.

Responsible Officer

Section 4

April 18, 2022

To whom it may concern,

As per F.S. 190.006, you’ll find the number of qualified registered electors for your Community Development District as of April 15, 2022, listed below.

Community Development District	Number of Registered Electors	
Rhodine Road North	201	

We ask that you respond to our office with a current list of CDD office holders by June 1st and that you update us throughout the year if there are changes. This will enable us to provide accurate information to potential candidates during filing and qualifying periods.

Please note it is the responsibility of each district to keep our office updated with current district information. If you have any questions, please do not hesitate to contact me at (813) 384-3944 or ewhite@votehillsborough.gov.

Respectfully,

Enjoli White
Candidate Services Manager