Shingle Creek

Community Development District

Agenda

October

2,

2017

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Shingle Creek

Community Development District

135 W. Central

Phone:

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

September

25,

2017

Board of Supervisors

Shingle Creek Community

Development District

Dear Board Members:

The will

meeting of the Board of Supervisors of the be held Monday, October 2, 2017 at 12:30

Shingle Creek Community Development District p.m. at the Oasis Club at ChampionsGate, 1520

Oasis Club Blvd., ChampionsGate, Florida.
meeting:

Following is

the

advance

agenda

for the regular

1.

2.

3.

Roll Call

Public Comment Period

Organizational Matters

A.  Appointment of an

November 2017

Individual

to Fulfill the

Board

Vacancy

with

a

Term

Ending

4.

5.

6.

7.

B.	Administration of Oath of Office to	Newly Appointed Board Member		
				
C.	Consideration of Resolution 2018-01 Electing Assistant Secretary		
			
Approval of Minutes of the August 7, 2017 Meeting		
Consideration of Landscape Enhancement	Proposals from Down to Earth		
Consideration of Agreement with McDirmit Davis to Provide Auditing Services for the		
Fiscal Year 2017			
Staff Reports			
A.	Attorney			
B.	Engineer			
C.	District Manager's Report			

8.

9.

i.	Approval of Check Register

ii.	Balance Sheet and Income Statement

Other Business

Supervisor's Requests

10.

Adjournment

The  second	order	of	business	is	the  Public  Comment  Period	
opportunity	to be heard on propositions coming before the Board	
and any other items.					

where the as reflected

public on the

has an agenda,

The third	order of	business is  Organizational Matters.   Section A  is the	appointment of an	
individual	to fulfill	the Board vacancy with a	term ending November 2017. Section B is the	
administration of the Oath of Office to the newly appointed Board member	and Section C is the	
consideration of Resolution 2018-01 electing an	Assistant Secretary.  A copy of the Resolution is	
enclosed for your review.			

The fourth order of business is the approval minutes are enclosed for your review.

of

the

minutes

of

the

August

7, 2017 meeting.	The

The fifth to Earth.

order of business is the consideration Copies of the proposals are enclosed

of landscape enhancement for your review.

proposals

from

Down

The

sixth

order

of

business

is

the

consideration

of

agreement

with

McDirrnit

Davis

to

provide

auditing

services

for

the

Fiscal Year 2017.

A

copy

of

the

agreement

is

enclosed

for

your

review.

The  seventh order  of business  is Staff Reports.	Section

includes the check register being submitted for approval

sheet and income statement for your review.

1 of	the  District Manager's	Report	
and	Section 2 includes the	balance	

The balance of the agenda will be discussed

have any questions, please contact me.

at

the

meeting.

In

the

meantime,

if

you

should

Sincerely,
r--

~

~'--

George District

S. Flint

Manager

Cc:

Jan Carpenter, District Counsel

David Reid, District Engineer

Darrin Mossing, GMS

Enclosures

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RESOLUTION 2018-01

A	RESOLUTION	OF	THE

COMMUNITY  DEVELOPMENT

SHINGLE CREEK DISTRICT ELECTING

-  ------------	AS	ASSISTANT		
				
SECRETARY OF THE BOARD OF SUPERVISORS		

WHEREAS,

the

Board of Supervisors

of

the

Shingle

Creek

Community

District

desires to elect _

____

__

______

as

an

Assistant Secretary.

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

BOARD

CREEK

1.

___

____

____

is	elected	Assistant	Secretary	of	the

Board of Supervisors.

Adopted

this

2nd

day

of October, 2017.

Secretary/ Assistant Secretary

Chairman/Vice

Chairman

;

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	MINUTES OF MEETING	
	SHINGLE CREEK	
COMMUNITY DEVELOPMENT DISTRICT	
The  regular  meeting	of the  Board  of Supervisors  of the  Shingle  Creek  Community	
Development District was held on	
	Monday, August 7, 2017 at 12:30 p.m. at the Oasis Club at	
ChampionsGate, 1520 Oasis Club Blvd., ChampionsGate, Florida.	
Present and constituting a quorum:	
Greg Ray	Vice Chairman	
Michael Bundy	Assistant Secretary	
Benjamin Goldstein	Assistant Secretary	
Adam Morgan	Supervisor-Elect	
Scott Johnston	Supervisor-Elect	
Also present were:		
George Flint	District Manager	
Andrew d' Adesky	District Counsel	

David Reid Brian Smith Michelle Barr Darrin Mossing,

Jr.

District Engineer
Field Manager
Lennar Homes
GMS

FIRST ORDER OF BUSINESS	Roll Call	

Mr.

Flint called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Public Comment Period	
There being none, the next item followed.	
THIRD ORDER OF BUSNESS	Organizational Matters	

A.

Acceptance of Resignations and Appointment Board Vacancies

of

Individuals  to Fulfill the

Mr.

to that seat,

Mr.

Flint:

which

Ray:  I

We have a vacant seat. I understand that there's a desire expires November 2019. Are there any nominations to fill nominate Mr. Adam Morgan.

to appoint someone that vacancy?

August7,2017

Shingle Creek CDD

On		Mr.	Ray, seconded by	Mr.	Bundy, with		
MOTION by						
favor,  the	appointment	of Mr.	Adam  Morgan	to	Seat  3,		
expiring							
											
November 2019, was approved.						

all in

term

fill

Mr.

Mr. Flint:	I understand that Mr. Goldstein wishes to	resign.		
On	MOTION by	Mr.  Bundy, seconded by	Mr.  Ray, with all in		
favor, the resignation	of Mr.			
			Benjamin Goldstein, was accepted.		
Mr. Flint:  Mr. Goldstein's seat expires in			
			November 2019 . Are there any nominations		
Goldstein's seat?					
Mr.		Mr.	Mark Revell.			
Morgan:  I nominate					
On	MOTION by	Mr.	Morgan, seconded by	Mr. Ray, with all in		
favor, the appointment of Mr. MarkRevell to Seat 4, term expiring		
November 2019, was approved.			
Mr. Flint:  We will make sure that Mark gets sworn in at the next meeting.		

to

Mr.

Goldstein left the meeting.

B.

Administration

of

Oaths

of

Office

to

Newly Appointed Board Members

Office

Mr. Flint, a to Mr. Adam

Notary of Morgan.

the

State

of

Florida

and duly authorized,

administered the

Oath

of

Mr.

Flint:	Let's	reconsider	the	votes	accepting

Mr.

Goldstein's	resignation	and

appointing

Mr.

Revell,

because I didn't

swear

Mr.

Morgan in before the vote.

On MOTION by Mr.  Bundy,	seconded by Mr.  Ray, with all in		
favor,	reconsideration	of				
			the  resignation	of  Mr.  Benjamin		
Goldstein, was approved.						
On MOTION by Mr.  Ray,	seconded by	Mr.	Bundy, with all in		
favor, reconsideration of the appointment	of	Mr. Mark Revell to		
Seat 4, was approved.							
Mr. Flint:  Mr. Revell is appointed and we will make sure that he gets sworn in before or		
at the next meeting.								

2

August

7,

2017

Shingle Creek CDD

Ms. Barr:  George, we want to replace Greg with Scott.		
Mr. Bundy:  When you spoke to Mark, isn't that what he said?		
Mr. Flint:  No.  We placed Mr. Revell in Mr.			
	Goldstein's seat and appointed Mr. Morgan		
to the vacant seat.  He didn't	I know that Scott was going to serve on		
	mention Scott's name.			
Stoneybrook South at Champions Gate.			
Ms. Barr:  There have been a couple of decisions.		
Mr. Flint:	If you want to put Scott on the Board, we can do that now.		
Ms. Barr:  Yes.  We want to get Greg off of the Board.		
Mr. Flint:  The problem we have is Greg can't resign at this point, because we are down		
to three Board				
Members.  Do you have Mr. Cuarta's	resignation?  If we had his resignation, we		
				
could put Scott in his seat and Greg could resign.			
Ms. Barr:	I don't think we are ever going to get that resignation.		
Mr. Ray:  Matt told me he gave Michelle his resignation.		
Ms. Barr:  He gave them to me for all of the HO As, but he never submitted one to the		
CDD.				
Mr. Bundy:  Do you have a text message from him saying that?		
Ms. Barr:	I asked him and he said yes and I emailed him.		
Mr. Flint:  We can rely on the text and follow-it up.  We have Mr. Cuarta's resignation,		
and we need a motion to accept his resignation.			
On MOTION by Mr. Ray, seconded by Mr. Morgan, with all in		
favor, the			
	resignation of Mr. Matt Cuarta, was accepted.		
Mr. Flint:	Is there a desire to appoint someone to fill Mr. Cuarta's seat?		
Mr. Morgan:  I nominate Mr. Scott Johnston.			
Mr. Flint, a Notary of the State of Florida and duly authorized, administered the Oath of		

Office

to

Mr.

Scott Johnston.

Mr.	Flint:  I provided Form 1, Statement of Financial		
	Interests, that must be filed within		
30 days with the Supervisor of Elections in the County you live in.  You must file Form IF if		
you leave the Board.  You are eligible for		
	compensation as a Board Member or you can waive it.		
Mr.	d'Adesky:  We will follow up with the Code of Ethics and Sunshine Laws that we		
			
send to all of the new Supervisors, especially to them.		

3

August 7, 2017	Shingle Creek CDD		

Mr.

Mr.

Flint:  I understand that there is a desire by Mr. Ray to resign.

Ray:  At this time, I would like to resign.

Mr.

Mr.

On MOTION by Mr. Morgan, seconded by Mr. Bundy, with favor, the resignation of Mr. Greg Ray, was acce pted.

Ray:	It's been a pleasure.

Flint:  The Board is now constituted by Mr. Johnston, a vacancy

all in

from Mr. Ray's seat,

Mr.

Bundy, Mr. Revell and Mr. Morgan.

I

don't

know,

at this point,

if

you

want to do anything

with that vacant seat or leave it open.

Ms. Barr:  Leave it open.

C.

Consideration

of

Resolution 2017-09 Electing Officers

Mr.

Flint:	We  may  want to  elect officers  at this  point.	Greg  was  Vice  Chairman.

Resolution 2017-09, electing officers was provided to the Board.  Historically the Chairman and		
Vice Chairman are required to be Board Members.  The remaining Board Members would be		
Assistant Secretaries.   The District Manager would be Secretary  and the District Accountant		
would be Treasurer.  We can take each office	individually, or the Board could elect a slate of		
			
officers.  The critical seats are Chairman and Vice Chairman.		
Mr.			
Morgan:  It makes sense for Scott to be Chairman, since he serves on the Storey Lake		
CDD Board.  I will be Vice Chairman.			
Mr. Flint:  Resolution 2017-09 would have Mr. Johnston as Chairman, Mr. Morgan as		
Vice Chairman, myself as Secretary, Mr. Bundy and Mr. Revell as Assistant Secretaries and Mr.		
Arial Lovera, the District Accountant as Treasurer.		
On MOTION by Mr. Goldstein, seconded by Mr. Bundy, with all		
in favor,  Resolution 2017-09  Electing  Officers,  designating  Mr.		
Scott Johnston as Chairman, Mr. Adam Morgan as Vice Chairman,		
Mr. George Flint as Secretary, Mr. Ariel Lovera as Treasurer, Mr.		
Michael Bundy and Mr.  Mark Revell as Assistant Secretaries,  ,		
was adopted.			

FOURTH

ORDER

OF

BUSINESS

Approval

Meeting

of

Minutes

of

the	May

1,

2017

4

August 7, 2017	Shingle Creek CDD		

Mr. Flint: You have the minutes from May deletions, or corrections to those minutes?

1,

2017 meeting.

Are

there any additions,

	Mr.	Morgan:	I noticed that Rob questioned the	are paying to Down to		
			amounts that we			
Earth Landscape.  Did we ever confirm that was the correct amount?				
	Mr.	Smith:	We received some prices from Down to Earth because	they added some		
areas.	They have a couple of addendums to their original price, which	came from Brightview.		
What	we are currently paying is correct.				
	Mr.	Flint:  Brian is the Field Manager.  Are there any other questions?	If not, we need a		
motion to approve the minutes.				

On MOTION by Mr. favor, the minutes of approved.

Morgan, the May

seconded by Mr. 1, 201 7 meeting,

Bundy, with all in as presented, was

FIFTH

ORDER

OF

BUSINESS

Consideration	of	Resolution

Authorizing a Petition to be Filed the Boundaries of the District

to

2017-08 Amend

Mr. Flint:  I distributed the revised Resolution 2017-08, which is a petition to expand the		
boundaries of the District.  Initially, it was a combination of expansion and contraction.	I think		
the contraction part was removed.				
Mr.  d' Adesky:   This is our standard form resolution to  expand the  boundaries	of the		
District.  It's a statutory procedure.  We applied to the County.  Typically, in other counties it's a		
$15,000 fee, but the County has a fee schedule and they allow $3,400, which is less expensive.		
They will also pay the	development fees to go through the process.  This will add the West Gate		
			
parcels to  the  boundaries  of	the	District,  allow  us  to  assess  those  parcels  and  exercise  our		
					
authority over those parcels.  It is a relatively quick process;			
			however, they lost one of their staff		
members who is dedicated to CDDs, so they may be slower than normal.  Typically, we have a		
good relationship with them and they move fairly fast.  Hopefully, we can get this done relatively		
quickly.  There is some legal	advertising that will go along with that and we will accrue some		
				
costs.						

Mr.

followed.

Flint:	Are there any questions

on

the resolution?

Not

hearing any, the next item

5

August 7, 2017	Shingle Creek CDD		

On MOTION by Mr. Morgan, seconded by Mr. Bundy, with all in favor, Resolution 2017-08 Authorizing a Petition to be Filed to Amend the Boundaries of the District, was adopted.

SIXTH ORDER OF BUSINESS

Consideration

-#13

of

Series 2015 Requisitions #10

Mr. Flint:  We added Requisition #13, which I distributed to the Board.  Requisition #10		
is for $6,372.50 for District Engineer						
		services related to Story Lake Phase 2 reimbursement, to		
be paid out of	the	Construction and Acquisition Account.	Requisition # 11 is also for District		

Engineering services for $2,275, related to construction acquisition related services, to be paid		
out of the								
Construction and Acquisition Account.  Requisition #12 is payable to the developer for		
acquiring certain assets.  The detail is behind the	requisition in the amount of $5,386,076.19.		
						
You will see a	summary of the amounts constituting the	$5,386,076.19, as well as some more		

detailed background.  This						
		requisition will draw down most of the remaining funds.		
Mr.								
Johnston:  This is closing out several phases.  We still have more to go.		
Mr. Flint:  You still have $6.5 million left in the Construction Account after that's paid.		
If you look at the	Balance Sheet on the financials, we are showing that $5,386,076.19 is the		
				
contracts payable amount, with $6.5 million remaining in the Acquisition Account after its paid.		
We added Requisition #13, which is payable to the District Engineer for $7,700.  Are there any		
questions on any of the requisitions?  Not hearing any, no members of the public are present.  A		
revised agenda was distributed to the Board.						
On MOTION by Mr. Johnston, seconded by Mr. Morgan, with all		
in favor, the Series 2015 Requisitions #10	- #13, as stated above,		
was approved.						
SEVENTH ORDER OF BUSINESS	Public Hearing		

A.

Consideration of Resolution 2017-10	Adopting the Fiscal Year 2018 Budget	
and Relating to the Annual Appropriations	

Mr. Flint:

This is the public hearing to

consider adoption

of

the Fiscal Year 2018 budget

and impose special assessments. provide comment. It is a public

We will hearing,

note that no members of so we will bring it back

the public are to the Board.

present to You have

Resolution 2017-10, which adopts the Fiscal Year 2018 budget.

The

body

of

the resolution will

be filled in, according to the attached budget.

If

you adopt

it

as

attached, we will insert those

6

August 7, 2017										Shingle Creek CDD		
												
numbers, or revise it, if you make changes.  This contemplates special assessments of $359,955,		
and	of the same amount.		The per unit assessment			
expenses						
									amounts would remain the same as		
the prior year.	If there are any questions, we can discuss those.			
Mr. Morgan:  What is the	"London Creek Ranch Maintenance" line item?		
					
Mr. Flint:  That's the $35,000 that we	budget.  Dave, do you want to explain that?		
Mr. Reid:  Yes.  London Creek Ranch is the	mitigation area for the credits that are used		
										
where the development impacts the wetlands on the Shingle Creek project.	It is a perpetual		
yearly budget.												
Mr. Flint:  Some of it goes to	maintenance and there are some monitoring repairs.		
							
Mr. Reid:  There's no more monitoring.  It's all maintenance.			
Mr. Morgan:  Are those the	wetlands that are on the property or off?			
							
Mr. Reid:	It's off of the property.   The	wetlands that are being impacted are on the		
									
property, but this mitigation bank is off of the	property.  It's actually in Polk County.		
								
Mr. Flint:	Are there any questions on the budget?	If not, we need a motion to adopt		
Resolution 2017-10.										
	On MOTION by Mr.	Morgan, seconded by Mr. Johnston, with all		
	in  favor,  Resolution  2017-10  Adopting  the  Fiscal  Year  2018		
	Budget and Relating to the Annual Appropriations, was adopted.			

B.

Consideration	of	Resolution  2017-11	Imposing  Special  Assessments  and		
Certifying an Assessment Roll			

Mr. Flint:  The next resolution is imposing special assessments associated with the budget		
that you just approved.  There are two attachments; one is the adopted budget that the other is the		
Assessment Roll, which is the	combination of on-roll and some direct bills for the unplatted		
			
parcels.  Are there any questions on Resolution 2017-11, the assessment resolution?  Hearing		

none, we need a motion to adopt the resolution.

On MOTION by Mr. Morgan, seconded by Mr. Bundy, with all in favor, Resolution 2017-11 Imposing Special Assessments and Certifying an Assessment Roll, was adopted.

7

August 7, 2017

Shingle Creek CDD

EIGHTH ORDER OF BUSINESS	Consideration

Solutions, Inc.

of Agreement with to Provide Arbitrage

LLS Tax Services

	Mr.	Flint:	The District is required to	have an				
									Arbitrage Rebate Calculation performed		
and reported every five years.  The cost of doing it					
								annually, versus every five years is the same,		
so we recommend that you do it annually.  It's the same if you added each year and after five		
years.	It used to	be completed by Price	Waterhouse, but the individual left there and created		
									
LLS Tax Solutions, Inc.  Price Waterhouse refers their work to this company.			
	Mr.	Morgan:  So this is just to extend the contract for this year?			
					
	Mr.	Flint:  Yes.	You enter into this agreement annually, in the amount of $650, which is		
budgeted.												
	Mr.	Flint:  Are there any other questions on the	contract?  Not hearing any, the next item		
											
followed.												
		On MOTION by Mr. Morgan, seconded	by	Mr. Bundy, with all in			
		favor,  the	agreement  with	LLS  Tax  Solutions,  Inc.  to  provide			
		Arbitrage Rebate Calculation						
		approved.				Services, in the amount of $650, was			
												
NINTH ORDER OF BUSINESS			Staff Reports			
	A.	Attorney									
	Mr.	d' Adesky:	I	am working on the	petition.  We are also working on a Conveyance		
										
Agreement with Dave and Mark.  At this point, we are	working with Dave to identify some		
												
assets in order to be able	to offset some							
						mobility credits.  That should be coming up for approval		
at the next meeting, so it's								
					something to look forward to, with District Counsel signing off on the		
concept and our internal	Counsel review,	so	we are all on the same page in terms of London		
									
Creek Ranch, We are finalizing our	acknowledgment that is going to be signed by Mr.	Carr, for		
									
him to confirm that he's	in compliance with the environmental conditions, so there are	no cows,		
fences or other encroachments on the property before they transfer the land.  That's all we have		
on our end.												

aware

Mr.

Mr.

Mr.

of it.

Morgan:  Is that for the West Gate tract?

d'Adesky:  No, from London Creek Ranch.

Flint:	Why don't you briefly explain that, because some Board Members may not be

8

August

7,

2017

Shingle Creek

COD

Mr. d' Adesky:	Although we are the permit holder for that particular mitigation area, we		
					
do not actually own the	underlying land.  It's actually owned by a third-party entity.  There is		
						
going to be a transfer	of ownership from one entity to another.  As part of that closing, after		
negotiation,  we	managed  to  have  the  buyer  sign  an	acknowledgment,  which  is  going  to		

indemnify us, in case the corporate entity causes any damage and ensures compliance with the		
permits.  We already have recorded easements, so we can already go on the land to correct any		
condition or remedy that.  That took a little while, because we changed the terms.  We added a		
personal guarantee, at one point, that wasn't	acceptance	to them, which had to be removed.  We		
								
finally got it in a condition, which		We just want to make sure, before this		
				everyone agreed to.			
closing happens, that they are currently in a compliant condition.  Some cows were on the land,		
and they said that they wanted the cows.  We don't really care, we just don't want them on our		
property.  We want to make sure before that happens that	everything is in perfect order.  I know		
									
that Mr. Randy Austin has been out there to inspect it.				
Mr. Bundy:  Do we need to go out one more time?			
Mr.		I would go one more time.				
	d'Adesky:					
Mr. Bundy:  When is the projected closing?				
Mr. d' Adesky:	I would say within the next week or two.		
Mr.	Morgan:  Are these credits going	to be for the West Gate parcel?		
				
Mr.	d' Adesky:  They already used a portion of them, but some remained.		
Mr.	Reid:  Most	of them have been used.  There is a balance in the credit ledger that		
could be used for lands within the District, so as that parcel is brought in, I think they could use		
those credits.								

our

Mr.

rule as

d' Adesky:

the arbiter.

The District's role

in terms

of

the

credits

is just

to

keep the ledger.  That's

B.

Engineer

Mr. Flint:  Dave, do you have anything?	
Mr. Reid:  Yes.	I will have to make a quick trip out to London Creek Ranch before I	
leave for		
vacation at the end of this week.  Randy may have been already out there.  If anybody	
wants to go out and see London Creek Ranch, I go out there three or four times a year, when the	
Biologist does his		
maintenance events.  He usually has one by the end of September.  To close	
out the budget year, he will do his final one.  Then we will take a Friday morning and drive out	

9

August 7, 2017			Shingle Creek CDD		
					
and inspect it.  If	anybody ever wants	to go out there, let me know in advance and we can meet		
up.  It's a beautiful piece of property.	I always enjoy going out there, except when we have to		
take down fences.  It's fun to go out there and see what beautiful Florida looks like.		
Mr. Bundy:  That would be great.			
Mr. Reid:	Other than that, I didn't have anything else.	I am updating the maintenance		
maps to include all of the new parcels and tracts that are being developed, plus the CDD and		
HOA maps.					

C.

District Manager's Report		
i.	Approval of Check Register		

Mr. Flint:  You have the  Check Register for April	24	th	through July		
					
$151,377.51.  The	If	you have any		
detailed register is behind the summary.				
discuss those.					
On MOTION by Mr. Morgan, seconded by Mr. Bundy, with all		
favor, the Check Register was approved.					

31 si, which totals questions we can

in

ii.

Balance Sheet and Income Statement

	Mr. Flint:  You have the unaudited financial statements through June 30, 2017.  No action		
is	required by the Board.  On Page	1 of the	Balance Sheet, Requisition #12 is reflected, and		

shows a					
	remaining balance of $6.5 million in the	Construction and Acquisition Account.  Then		
						
you have the Statement of Revenues and Expenditures for each of the funds behind the Balance		
Sheet.					

iii.

Presentation

of

Arbitrage Rebate Calculation Report

Mr. Flint:  We have the Arbitrage Rebate		
	Calculation Report as of May 27, 2017 for the		
Series 2015 Bonds, which indicates a negative	cumulative rebate requirement of $1.5 million,		
			
meaning that there are no arbitrage issues.  I would ask for a motion to accept that report.		

On MOTION by favor, the filing approved.

Mr.	Morgan,	seconded by Mr. Bundy, with all in		
of the				
	Arbitrage Rebate Calculation Report, was		

iv.

Approval

of

Fiscal Year 2018 Meeting Schedule

10

August

7,

2017

Shingle Creek CDD

Mr. Flint:  You have the annual meeting schedule, indicating that the Board would meet		
on the first Monday of each month, with the exception of January and September.  I believe we		
may want to delete the July 2	nd	meeting, to be consistent with the other two Boards.		
				
Mr.	Morgan:  That makes sense.		
Mr. Flint:  Are there any questions on the annual meeting schedule?  If not, we need a		
motion to approve it as amended.		
	On MOTION by Mr. Morgan, seconded by Mr. Bundy, with all in		
	favor,  the Fiscal  Year 2018  meeting schedule, as  amended, was		
	approved.				
Mr.	Flint:  Brian, do you have a Field Manager's Report for the Board?		
Mr. Smith:  Yes.  Everything is going well.  We had a smooth transition from BrightView		
to Down to Earth.  One of the lights out front was struck by lightning, so they were down for a		
bit.   We are working through that.   Most of them were back up and running.   They are low		
voltage LEDs that have a driver in them.  When it was hit by lightning, it blew all of the drivers.		
I'm going back and forth on whether I should purchase all new drivers, but if they get hit again,		
they will go out.  I'm trying to go with a simpler system.  It's more of just a simple fixture, with		
one of those 50-watt LED bulbs, so when it does go out, it's much easier to repair.		
Mr.	Morgan:  Can we ground that system better, so it would withstand a lightning strike?		
Mr.	Smith:  They put the transformer in the ground.  I think at some point, we may want		
to change out the transformers.	It's somewhat complex for a low voltage system, and there are a		
lot of lights out there.  Over time, I think that we should just simplify it and make it more like a		
Ford Truck type of system, versus a Mercedes Benz, so it's easier to fix and doesn't break down		
as often.					

Mr.

Morgan:  That makes sense.

Mr. Smith: Outside of that, we are looking at plant replacements, enhancements and palm tree issues. For our next Board meeting, I will bring proposals to get those things taken care of. Outside of that, everything is going well. For the new area, we are looking at getting pricing for Bahia for the property in the back. We don't know when that is going to be turned over, but we have a price from our contractor, if that needs to be turned over for maintenance. Mr. Morgan: Where will there be Bahia in the back?

11

August 7, 2017	Shingle Creek CDD		

Mr. Smith: In back working.

of

the  project where

ow-

landscaping ends  and  Junior Davis

is

Mr.

Morgan:  Is that off of Storey Lake Boulevard?

Mr.  Smith:	Storey  Lake	Boulevard,	all  the  way  back  where  you	have  the  large		
roundabout, just before you get to the Target.	You have the retention ponds.	Everything	is		
Bahia, including behind Target.	I don't know if you want to turn over that landscaping for		
maintenance.  Obviously, it's going to have					
			improvements at some point, but I don't know if the		
mowing			Junior mowed it recently, so it may be part of his contract.	I		
maintenance is part of it.				
just wanted the Board to know that we have a price from ow- current maintenance contractor.			
Mr.  Morgan:	I  would  think that  whoever  is  doing  the  work  down  there  would	be		
responsible for installing the Bahia.					
Mr. Smith:  The Bahia is installed.  This would just be for the maintenance of the Bahia.		
They probably put it down for erosion purposes.  Eventually they are going to upgrade it.			
Mr. Burley:  That was the basic cover for the construction phase.				
Mr.  Smith:		I'm  moving  more  towards  the  retention  ponds,  if you  need  us  to  start		
maintaining them.	I guess Junior still has maintenance responsibilities.				
Mr. Reid:	Until he's done, he would I	think, but then that would be turned over to the		
CDD.								

Mr.

Flint:

Let's

allow

him

to do it for the time being.

Mr.

Morgan:	Thanks!

TENTH ORDER OF BUSINESS	Other Business

There being none the next item followed.

ELEVENTH ORDER OF BUSINESS	Supervisor's Requests

Mr. Flint:	Is there anything else from the Board?  I appreciate everyone's patience when

the seats were exchanged dw-ing the meeting.	If there's nothing further, we need a motion to

adjourn.

12

August7,2017	Shingle Creek CDD

TWELFTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Morgan, seconded by Mr. Bundy, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

13

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Down To Earth

PO Box 738

Tangerine, Fl 32777

Customer:

Brian Smith

Shingle Creek CDD

Date:

Proposal

9/6/17

Phone:

Email·
I

407-451-4047

Bsrnith a,~rrnscfl.com

I

Description

of

Work

to

I
I

be Completed

DTE Rep:	Jose Duran

JOB NAME

Palm Removal and Replacement

To remove (3) dead Sabal Palms at Exit Side Monwnent same area on the right side of the road, remove (I) dead ones, the remaining one will be the one that is relocated. Magnolia Tree near end of BLVD on Left Side.

and replace with nothing. In Median #I Sabal and relocate palm next to it to the Remove (I) dead Washingtonia palm in

remove existing stwnp and relocate Sales Center Bed. Remove (3) Dead Median #3. Remove (2) dead Sabal

palm on other side of median to that location. In Sabals at Sales Center Bed and replace with (2) new Palms in Median 114. Remove and Replace (I)

UOM		
12-14CT	Sa~al Palm w/ palm battens installed	
Each	Removal of Dead Palms	
Each	Relocation of One Sabal	
YD	Amendment Soil	
12-14'	Magnolla Little Gem Installed	
YD	Pine Bark Mulch	
Each	Jmgation	

Descri ntioo

OTY

2

10
I

5

I

2

I

	Rate	
$	400.00	
$	150.00	
$	150.00	
$	35.00	
$	900 00	
$	45.00	
$	ISO 00	

Total

$

$

$

$

$

$

$

$

$

$
s

$

s
$

$

$

$
$

$

$

$

$

$

$

$
$

$

$

$

$

Total

800 00

1,500.00

150,00

175.00

900,00

90.00

150.00
-
-

-

-
-

-
-
-
-
-
-
-
-

-

-

3,765.00

Down To Earth

PO Box 738

Tangerine, Fl 32777

Customer:

Brian Smith

Shin2le Creek CDD

Phone:

407-451-4047

Email·

Date

:

Proposal

9/6117

DTE Rep:	Jose Duran

I

Bsmith

•ll'lS!

mscfl.com

I

I

I

JQBNAME

Planting in Median

Descri1>tion of Work to be Comoleted

Planl replacemenl along blvd. On the median tips, the Muai lxora will be removed and replaced with St. Augustine. The voids in the the medians will plumbago/knock out rose or Trinnettes/Firecracker Fem . A few missing misc rnaterail will be repa1ced in voids as well.

be

replaced

with either a combination

of

UOM					
	Median#2				
SQFT	St. Augustine in	bullnose		
				
7g	Bird of Paradise, Orange		
			
3g	Plumbago,	Blue			
					
3g	Knock Out	Rose, Red		
3g	Trinnette				
3g	Firecracker Fern			
HR	Labor to Remove Existing		
	Median #3				
SQFT	St Augustine in	bullnose		
3g	Trinnette				
3g	Firecracker Fem			
lg	African Iris, White		
3g	Knock Out Rose, Red		
HR	Labor to Remove Existing		
	Median#4				
SQFT	St. Augustine in	bullnose		
3g	Trinnette				
3g	Firecracker Fern			
HR	Labor to Remove Existing		
YD	Pme Bark Mulch		
EACH	Irrigation				

Description

QTY		Rate	
400	$	0.45	
2	$	75.00	
12	$	12.00	
4	$	18.00	
28	$	12.00	
28	$	1200	
3	$	35.00	
400	$	0.45	
56	$	12.00	
61	$	12.00	
50	$	6.00	
2	$	18 00	
3	$	35.00	
650	$	0.45	
84	$	12.00	
14	$	12.00	
3	$	35.00	
15	$	45.00	
1	$	500.00	

Total

$

$

$

$

$
$

$

$

$

$

$

$

$

$

$

$

$
$

$

$

$

$

$

$

$

$

$

$

$

$

Total	-		
			
180.00		
15000		
144.00		
72.00		
336.00		
336.00		
105.00		
	-		
	-		
18000		
672.00		
732.00		
300.00		
3600		
105.00		
	-		
292.50		
1,008.00		
168.00		
105	00		
	.		
675	00		
500.00		
	-		
	.		
	-		
	-		
	-		
6,096.50		

I

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MCDIRMIT

Ill

DAVIS

CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS

September 22, 20 I 7

Board

of

Supervisors

Shingle Creek Community Development District

135 W. Central Blvd, Suite 320
Orlando, FL 32801

The following District.

represents

our

understanding

of

the services we will provide

Shingle Creek Community Development

You have requested that we	audit the financial statements of the governmental activities		
Shingle Creek Community	Development District, as of September 30, 2017,  and for the		

and year

each major then ended

fund of and the

related  notes  to  the  financial  statements,  which	collectively  comprise  Shingle  Creek  Community Development		
District's basic financial statements as listed in the table of contents. We are pleased to confirm our acceptance and		
our understanding of this audit engagement by means of this letter. Our audit will be conducted with the objective of		
our expressing an opinion on each opinion unit.						
Accounting  principles  generally  accepted	in	the  United  States  of  America  require  that  certain  required		
supplementary  information  (RSI),  such  as  management' s	discussion  and  analysis  (MD&A),  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			
part of our						operational, economic, or historical context. As		
	engagement, we will apply certain limited procedures to the required supplementary information (RSI) in		
accordance with auditing standards generally accepted in the United States	of America. These limited procedures		
will consist primarily of inquiries of management regarding their methods	of measurement and presentation, and		
comparing the information for consistency with					
opinion or	provide any form	of assurance	on	management's responses to our inquiries. We will not express an		
				the  RSI. The following RSI  is required by  accounting principles		
generally accepted in the United States of America. This RSI will be subjected to certain limited procedures but will		
not be audited:								

1.

Management's Discussion and Analysis

The Objective

of

an Audit

The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole . Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records and other procedures we consider necessary to enable us to express such opinions. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-of-matter or other-matter paragraphs. If our opinions on the financial statements are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result of this engagement.

McmRMIT

DAvrs

&

COMPANY,

LLC

934

N.

MAGNOLIA AVENUE, SUITE 100 ORLANDO, FLORIDA  32803

TELEPHONE: 407-843-5406

FAX: 407-649-9339

EMAIL

:

INFO@MCDIRMITDAVIS.COM

MEMBERS:

PR!VA

TE

COMPANIES

PRACTICE

SECTION

AMERICAN

INSTITIJTE

OF

C

ERTfflE

D

P

UBLIC

ACCOUNTANTS

FLORIDA

INSllT\JTE OF

CERTI

FIED

PUBLIC

A

CCOUNTANTS

Shingle Creek Community Development District
Engagement Letter

September 22, 2017

Page2 of6

General Audit Procedures				
We will conduct our audit in accordance with auditing standards generally accepted in the United States of America	
(U.S. GAAS) and the standards for 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 basic 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	error,  fraudulent  financial  reporting,	
misappropriation	of assets,  or  violations  of laws,  governmental  regulations,  grant  agreements,  or  contractual	
agreements.	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.				
Internal Control Audit Procedures				

Because of unavoidable planned and

the inherent limitations risk that some material performed in accordance

of an  audit,  together with  the  inherent limitations  of internal

misstatements may not be detected exists, even though the audit
with U.S. GAAS and Government Auditing Standards.

control, an is properly

In making our risk assessments, we consider 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. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.

Compliance with Laws and Regulations

As part of obtaining reasonable assurance we will perform tests of Shingle Creek applicable laws, regulations, contracts, and opinion on overall compliance and we will

about whether the financial statements are free of material	
Community Development District's	compliance  with  the	
agreements. However, the objective	of our audit will not be	
not express such an opinion.		

misstatement, provisions of to provide an

Management Responsibilities

Our audit will be conducted on the basis that management acknowledge and understand that they have responsibility:

a.

b.

For  the  preparation  and  fair  presentation  of the  financial  statements  in  accordance  with  accounting	
principles generally accepted in the United States of	America;		
For 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  error,	
fraudulent financial reporting,	misappropriation of	assets, or violations of laws, governmental regulations,	
grant agreements, or contractual agreements; and				

c.

d.

e.

To provide us with:		
1.	Access to all information of which management is aware that is relevant to the preparation and fair		
ii.	presentation of the financial statements such as records, documentation, and other matters;		
	Additional information that we may request from management for the purpose of the audit; and		
iii.	Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit		
	evidence.		
For including the auditor's report in any document containing financial statements that indicates that such		
financial statements have been audited by the entity's auditor;		
For identifying  and  ensuring  that the  entity complies  with the  laws  and regulations  applicable  to  its		
activities; and		

Shingle Creek Community Development District

Engagement Letter

September 22, 2017
Page3 of6

f.

For adjusting  the  financial  statements  to  correct  material	misstatements  and  confirming  to  us  in  the	
management representation letter that the effects of any uncorrected misstatements aggregated by us during	
the  current  engagement  and  pertaining  to  the  current  year  period  under  audit  are  immaterial,  both	
individually and in the aggregate, to the financial statements as a whole.	

With regard to the supplementary information referred to above, you acknowledge and understand your responsibility: (a) for the preparation of the supplementary information in accordance with the applicable criteria;

(b)	to provide us with the appropriate written representations regarding supplementary information; (c) to include our report on the supplementary information in any document that contains the supplementary information and that indicates that we have reported on such supplementary information; and (d) to present the supplementary infonnation with the audited financial statements, or if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by you of the supplementary information and our report
thereon.

As part of the audit, we will assist preparation of your financial statements and related	
to acknowledge in the written representation letter our assistance with preparation	of	
that you have accepted responsibility for them.		

notes. You will be required the financial statements and

With respect to any nonattest services we perform, the District's management is responsible  for (a) making all	
management decisions and performing all	management functions; (b) assigning a competent individual to oversee	
the services; ( c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for	
the results of the services performed; and	( e) establishing and	maintaining internal controls, including monitoring	
ongoing  activities.	Government  Auditing  Standards  require  that  we  document  an  assessment	of the  skills,	
knowledge,  and experience of management,  should we participate in any form  of the preparation	of the basic	
financial statements and related schedules or disclosures as these actions are deemed a non-audit service.	

As part made to

of us

our audit process, in connection with

we the

will request from management written confirmation concerning representations audit.

Reporting				
We will issue a written report upon	completion of our audit of Shingle Creek Community Development District's		
basic  financial	statements.  Our  report will  be  addressed to  the  governing body  of Shingle  Creek  Community		
Development District. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may		
arise in which it	is necessary for us to modify our opinions, add an emphasis-of-matter or other-matter paragraph(s),		
or withdraw from the engagement.			
In	accordance  with  the  requirements  of Government Auditing Standards,  we  will  also  issue  a  written  report		
describing the scope of our testing over internal control over financial reporting and over compliance with laws,		
regulations, and provisions of grants  and contracts, including the results of that testing. However, providing an		
opinion on internal control and			
be expressed.	compliance will not be an objective of the audit and, therefore, no such opinion will		
				
Other				

We understand that your employees will prepare all	confirmations we request and will locate any documents		
invoices selected by us for testing.			
				
If you intend to publish or otherwise reproduce the financial statements and make reference to our firm, you agree		
provide us with printers' proofs or masters for our review and approval before printing. You also agree	to provide		
with a copy of the final reproduced material for our approval before it is distributed.			

or

to
us

Shingle Creek Community Development District

Engagement Letter

September 22, 2017

Page 4 of6

Provisions

of

Engagement Administration, Timing and Fees

During the course	of the engagement, we may communicate with you or your personnel via fax or e-mail, and you		
should  be  aware	that	communication	in  those  mediums  contains	a	risk	of  misdirected  or  intercepted		
communications.									
										
We expect to begin our audit in December 2017 and to issue our reports no later than March 31, 2018.		
Elden McDirmit is the engagement partner for the audit services specified in this letter. His responsibilities include		
supervising McDirmit Davis  & Company, LLC's  services performed as part of this engagement and signing or		
authorizing another qualified firm representative to sign the audit report.					
Our fee for these services described in this letter will not exceed $6,400 for the year ended September 3 0, 2017		
($6,500 for the years ending September 30, 2018,	respectively), inclusive	of all costs and out-of-pocket expenses,		
unless the scope of the	engagement is changed, the assistance that Shingle Creek Community Development District		
has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the		
situation  with  you  before  proceeding.  Whenever  possible,  we  will  attempt  to  use  Shingle  Creek  Community		
Development District's personnel to assist in the preparation of schedules and analyses of accounts. This effort		
could substantially reduce our time							
			requirements and facilitate the timely conclusion of the audit. Further, we will be		
available during the year to consult with you on financial					
					management and accounting matters of a routine nature.		

During the course	of the audit we may observe	opportunities for economy in, or improved controls		
operations. We will bring such matters	to				
		the attention	of the appropriate level of management, either		
writing.							

over, your orally or in

Public Records

Auditor

laws of

a.

b.

shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records the State of Florida, and specifically shall:

Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and

Upon the request of the District's custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law; and

c.	Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the Auditor does not transfer the records to the District; and

d.	Upon  completion  of the	Agreement,  transfer,  at  no  cost  to  the  District,  all  public  records  in		
	possession of the Auditor or keep and maintain public records required by the District to perform the		
	service or work provided for in this	Agreement.	If the Auditor transfers all public records to the		
	District upon completion	of the	Agreement, the Auditor shall destroy any duplicate public records		
	that are exempt or				
							
	confidential and exempt from public disclosure requirements . If the Auditor keeps		
	and  maintains  public  records  upon	completion	of the  Agreement,  the  Auditor  shall  meet  all		
	applicable requirements  for retaining  public  records.   All  records  stored  electronically must be		
	provided to the District, upon request from the District's custodian of public records, in a format that		
	is compatible with the information technology systems of the District.		

Shingle Creek Community Development District

Engagement Letter

September 22, 2017

Page 5 of6

Auditor					
	acknowledges that any requests to inspect or copy public records relating to this Agreement must		
be made directly to the District pursuant to Section			
			119.0701(3), Florida Statutes.  If notified by the District of a		
public records request for records not in the possession of the District but in possession of the Auditor, the Auditor		
shall provide such records to the District or allow the records to be inspected or copied within a reasonable time.		
Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time,		
Auditor may be subject to penalties pursuant to Section 119.10, Florida Statutes.		
IF	THE   AUDITOR   HAS   QUESTIONS   REGARDING   THE		
APPLICATION  OF  CHAPTER  119,  FLORIDA  STATUTES,  TO  THE		
AUDITOR'S	DUTY  TO	PROVIDE  PUBLIC	RECORDS  RELATING  TO		
						
THIS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE		
CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:

Governmental Management Services

1412 S. Narcoossee Road
Orlando, Florida 34771
TELEPHONE:  407-347-4103

EMAIL:  tviscarra@gmscfl.com

At  the	conclusion  of our  audit  engagement,  we  will  communicate  to  the  Board  of Supervisors  the  following		
significant findings from the audit:				
•Our view about the qualitative aspects of the entity's significant accounting practices;				
•Significant						
	difficulties, if any, encountered during the audit;				
• Uncorrected						
	misstatements, other than those we believe are trivial, if any;				
• Disagreements with management, if any;				
•Other findings  or issues,  if any,  arising from  the audit that  are,  in  our professional judgment,  significant and		
relevant to those charged with				
• Material,  corrected	governance regarding their oversight of the financial reporting process;			
	misstatements  that  were  brought  to  the  attention  of management  as	a result  of our	audit		
procedures;						
						
• Representations we requested from management;				
•Management's	consultations with other accountants, if any; and				
						
•Significant issues,	if any,  arising  from  the  audit  that  were  discussed,  or  the  subject  of	correspondence,	with		
management.						

Shingle Creek Community Development District

Engagement Letter

September 22, 2017

Page 6 of6

The audit documentation for this	engagement is the property of McDirmit Davis & Company, LLC and constitutes		
confidential				
				
information. However, we may be requested to make certain audit documentation available to a federal		
or state agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a		
quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities, pursuant to authority		
given to it by law	or regulation,	or to peer reviewers.  If requested,  access to such audit documentation will be		
provided under the	supervision of McDirmit Davis & Company, LLC's personnel. Furthermore, upon request, we		
may provide copies	of selected audit documentation to  the aforementioned parties. These parties  may intend, or		
decide, to distribute the copies of			
	information contained therein to others, including other governmental agencies.		

Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement arrangements for our audit of the financial statements including our respective responsibilities.

We appreciate the opportunity to be your financial statement auditors and look forward to working with your staff.

with, the

you and

Respectfully,

McDirmit Davis & Company, LLC

***************************************************************

RESPONSE:

This letter correctly sets forth our understanding.

Shingle Creek Community Development District

Acknowledged and

agreed

on

behalf

of

Shingle Creek Community Development District by:

Title:

_____

_____

__

___

_

____

_

____

___

_

Date: _

__

___

_

_____

_

____

__

_____

_

___

__

_

_

en

m

0

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Bank

General Fund

Shingle Creek

Community Development District

Summary of Checks

August 1, 2017 to September 25, 2017

Date	Check#		Amount		
8/3/17	149-150	$	22,410.52		
8/9/17	151	$	4,411.00		
8/17/17	152-155	$	10,738.40		
8/24/17	156	$	8,589.00		
8/25/17	157	$	165.00		
9/13/17	158-159	$	5,163.78		
9/15/17	160	$	14,653.00		
9/19/17	161-162	$	6,247.50		
		$	72,378.20		
		$	12,31s.20	I	

AP300R *** CHECK

DATES

08/01/2017

-

YEAR-TO-DATE
09/25/2017	***	

ACCOUNTS  PAYABLE  PREPAID/COMPUTER		
GENERAL	FUND	FUND		
BANK  A	GENERAL			

CHECK

REGISTER

RUN

9/25/17

PAGE

1

CHECK	VEND#
DATE

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

STATUS	AMOUNT	•... CHECK ••••.	
		AMOUNT	#	

8/03/17	00023	

5/15/17 5/15/17 5/15/17 6/15/17 6/15/17 6/15/17 7/15/17 7/15/17 7/15/17

54632
MTHLY
54632
MTHLY
54632
MTHLY
54925

MTHLY
54925

MTHLY
54925
MTHLY
55298
MTHLY
55298
MTHLY
55298
MTHLY

201705	320-53800-46200
MNT-MAY17-PHASE	I
201705	320-53800-46200
MNT-MAY17-PHASE	II
201705	320-53800-46200
MNT-MAY17-AREA	1
201706	320-53800-46200
MNT-JUN17-PHASE	I
201706	320-53800-46200
MNT-JUN17-PHASE	II
201706	320-53800-46200
MNT-JUN17-AREA	1
201707	320-53800-46200
MNT-JUL17-PHASE	I
201707	320-53800-46200
MNT-JUL17-PHASE	II
201707	320-53800-46200
MNT-JUL17-AREA	1

*	4,734.96		
			
*	1,101.60		
			
*	270.96		
			
*	6,116.00		
			
*	1,423.00		
			
*	350.00		
			
*	6,116.00		
			
*	1,423.00		
			
*	350.00		

8/03/17	00020	

- - -	-	- - -	-	-	- -	-	-----	-	DOWN		
									-		
8/01/17		120242		201707		310-51300-31100		
		ENG.2017		INSPCT	RPT/BNDRY				

TO

EARTH

LAWNCARE

II,

INC

-	-	-	-	-	-	- - -	-		
*						525.00			

21,885.52 -----

000149

8/09/17	00011	

- - -	- - -		FRANKLIN		
		-------------		
8/01/17	34	201708	310-51300-34000		
	MANAGEMENT  FEES	AUG17		
8/01/1734	201708	310-51300-35200		
	INFO	TECHNOLOGY	AUG17		
8/01/1734	201708	310-51300-31300		
	DISSEMINATION  FEES  AUG17		
8/01/1734	201708	310-51300-51000		
	OFFICE  SUPPLIES			
8/01/1734	201708	310-51300-42000		
	POSTAGE			
8/01/1735	201708	320-53800-12000		
	FIELD  MANAGEMENT  AUG17		
8/01/1735	201708	320-53800-49000		
	LIGHTS			

SURVEYING

&

MAPPING

INC.

-	-	-	- -	-	- - -	-	-	-	525.00	000150		
									- - -			
*				2,708.33							
												
*					50.00							
												
*					291.67							
												
*					.09							
												
*					4.32							
												
*					625.00							
												
*					731.59							

8/17/17	00007	
8/17/17	00016	

----	----	- - -		-	- -	- - -	GOVERNMENTAL	MANAGEMENT  SERVICES		
							- -						
8/01/17			17015	201708		320-53800-47000						
			WATERWAY	MAINT	3	PONDS	AQUATIC	WEED	CONTROL,		INC.		
- - -	-		----	- - -		-	- -	- - -							
									- -						
8/11/17		77619	201707		310-51300-31500						
			CONVEY/PARCEL	A/BORY	AMND	LATHAM,	SHUKER,  EDEN		BEAUDINE		
											&			

-	-	- - -	-	- - -	-	-	4,411.00	000151		
							----			
*				840.00						
										
-	-	- - -	-	- - -	-	-	840.00	000152		
							----			
*			5,808.40						
										
						5,808.40	000153		

SHIN	SHINGLE

CREEK

TVISCARRA

AP300R *** CHECK

DATES

08/01/2017

-

YEAR-TO-DATE	ACCOUNTS  PAYABLE	PREPAID/COMPUTER		
09/25/2017  ***	GENERAL	FUND	FUND		
	BANK  A	GENERAL			

CHECK

REGISTER

RUN

9/25/17

PAGE

2

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

STATUS	AMOUNT	.•..CHECK ....•	
		AMOUNT	#	

8/17/17	00013	
8/17/17	00018	

7/24/17		3344662		201707		310-51300-48000			
		NOT.OF		HEARING		FY18	BDGT	ORLANDO	SENTINEL		
- - -	-	- - -	-	- - -	-	- -	----				
								-			
8/02/17		55532		201708		310-51300-32300			
		TRUSTEE	FEES-SER.2015				

*						590.00						
												
-	-	-	-	-	-	- - -	-	- -	590.00	000154		
									- - -			
*					3,500.00						

8/24/17	00023	

-------		
8/15/17	55679		
8/15/17	MTHLY		
	55679		
8/15/17	MTHLY		
	55679		
8/15/17	MTHLY		
	55722		
	STAKE		

----	REGIONS		
	--------		
201708	320-53800-46200		
MNT-AUG17-PHASE  I		
201708	320-53800-46200		
MNT-AUG17-PHASE  II		
201708	320-53800-46200		
MNT-AUG17-AREA  I		
201708	320-53800-46100		
LEANING/FALLN  TREES		

BANK

-	-	-	-	-	-----	-	3,500.00	000155		
							----			
*					6,116.00					
										
*					1,423.00					
										
*					350.00					
										
*					700.00					

8/25/17	00011	

- - -	-	-	-	- -	-	-	-	-	-	----	-	DOWN	TO		
												-			
8/23/17		36			201708		320-53800-47100			
		RMV	TRASH	&	PLANT	DEBRIS					

EARTH	LAWNCARE	II,  INC

-	-	-	-	-	-	----	-	8,589.00	000156		
								----			
*						165.00					

9/13/17	00007	

- - -	-	----	-	- -	-	-	- -	-	-	GOVERNMENTAL	MANAGEMENT	SERVICES		
										- -				
9/01/17		17869	201709		320-53800-47000				
		WATERWAY		MAINT		3	PONDS							

- -	-	-	-	-	----	-	-	165.00	000157		
								- - -			
*					840.00						

--------
9/13/17	00011

----	----	-	- - -	-	AQUATIC	WEED		
					-------	-	-	- - -		
9/01/17	37		201709		310-51300-34000					
	MANAGEMENT  FEES	SEP17					
9/01/1737		201709		310-51300-35200					
	INFO	TECHNOLOGY	SEP17					
9/01/1737		201709		310-51300-31300					
	DISSEMINATION	FEE  SEP17					
9/01/1737		201709		310-51300-51000					
	OFFICE	SUPPLIES						
9/01/1737		201709		310-51300-42000					
9/01/17	POSTAGE								
	37		201709		310-51300-42500					
	COPIES								
9/01/1737		201709		310-51300-41000					
	TELEPHONE							
9/01/1738		201709		320-53800-12000					
	FIELD	MANAGEMENT  SEP17					
9/01/1738		201709		320-53800-49000					
	LIGHTS	ENTRY		GOVERNMENTAL		

CONTROL,	INC.

MANAGEMENT	SERVICES

		840.	00	000158		
*	2,708.33				
						
*	50.00				
						
*	291.	67				
						
*	.72				
						
*	8.08				
						
*	36.75				
						
*	6.44				
						
*	625.00				
						
*	596.79				
						
		4,323.78	000159		

SHIN	SHINGLE

CREEK

TVISCARRA

AP300R
*** CHECK

DATES

08/01/2017

-

YEAR-TO-DATE	ACCOUNTS  PAYABLE  PREPAID/COMPUTER		
09/25/2017  ***	GENERAL	FUND	FUND		
	BANK  A	GENERAL			

CHECK

REGISTER

RUN

9/25/17

PAGE

3

CHECK	VEND#
DATE

9/15/17	00003

9/19/17	00020	
9/19/17	00011	

..••. INVOICE ...•....EXPENSED  TO...	SUB		VENDOR	NAME				
DATE	INVOICE	YRMO	DPT  ACCT#		SUBCLASS					
8/30/17	6084		201709	300-15500-10000						
		FY18	PROPERTY	INSURANCE								
8/30/17	6084		201709	300-15500-10000						
		FY18	GEN.LIAB/PUBLIC	OFFC	EGIS	INSURANCE  ADVISORS	LLC			
- - -	-	- -	-	-----	- - -	- -						
							-	-						
9/07/17		120302	201708		310-51300-31100						
		STOREY	LAKE  SKTCH/CDD	MTG	FRANKLIN  SURVEYING	&  MAPPING	INC.		
----	- -	-	----	-	- - -	- -					
							-	-						
9/18/17		39		201709		300-15500-10000						
		FY18	ASSESSMENT	ROLL	CERT				SERVICES		
								GOVERNMENTAL  MANAGEMENT			

STATUS					AMOUNT			•••• CHECK •.•••		
								AMOUNT	#		
*					5,723.00						
											
*					8,930.00						
											
-	-	-	-	-	----	-	14,653.00	000160		
							-	----			
*					1,247.50						
											
-	-	-	-	------	-	1,247.50	000161		
						----			
*					5,000.00						
											
								5,000.00	000162		

TOTAL	FOR	BANK	A

TOTAL	FOR	REGISTER

72,378.20

72,378.20

SHIN	SHINGLE

CREEK

TVISCARRA

•

•

•

•

•

•	•

•

•

Shingle Creek

Community

Development

District

Unaudited Financial

Reporting

August

31, 2017

•

•

1

2

3

4

5

6

7

8-9

Table of Contents

Balance Sheet

General Fund Income Statement

Debt Service Income Statement

Capital Projects Income Statement

Month to Month

Long Term Debt Summary

FYl7 Assessment Receipt Schedule

Series 2015 Construction Schedule

Shingle Creek

COMMUNITY DEVELOPMENT DISTRICT

BALANCE SHEET

August 31, 2017

General	Debt Service

Fund	Fund

Capital Projects

Fund

Totals

2017

ASSETS:

CASH

OPERATING ACCOUNT - SUNTRUST

INVESTMENTS

SERIES 2015

RESERVE

REVENUE

CAPITALIZED INTEREST

SINKING FUND

CONSTRUCTION

TOTAL ASSETS

LIABILITIES:

ACCOUNTS PAYABLE

FUND EQUITY:

FUND BALANCES:

RESTRICTED FOR DEBT SERVICE 2015 RESTRICTED FOR CAPITAL PROJECTS 2015
UNASSIGNED

TOTAL  LIABILITIES & FUND EQUITY

$335,200			
	$720,766		
	$610,520		
	$0		
	$3		
		$6,497,BBS	
$335,200	$1,331,289	$6,497,885	

	$1,331,289		
		$6,497,885	
$335,200			
$335,200	$1,331,289	$6,497,885	

$335,200

$720,766

$610,520

$0

$3

$6,497,BBS

$8,164,373

$0

$1,331,289

$6,497,885

$335,200

$8,164,373

REVENUES:			
ASSESSMENTS -	TAX ROLL	
ASSESSMENTS-	DIRECT BILLED	
TOTAL	REVENUES	
EXPENDITURES:		
ADMINISTRATIVE:	
ENGINEERING		
ATTORNEY			
ARBITRAGE			
DISSEMINATION	
ANNUAL AUDIT		
TRUSTEE FEES		
ASSESSMENT ADMINISTRATION	
MANAGEMENT FEES	
INFORMATION TECHNOLOGY	
TELEPHONE			
POSTAGE			
TRAVEL PER	DIEM	
PRINTING &	BINDING	
INSURANCE			
LEGAL ADVERTISING	
OTHER	CURRENT CHARGES	
OFFICE	SUPPLIES	
PROPERTY APPRAISER	
DUES, LICENSES	& SUBSCRIPTIONS	
CONTINGENCY		
FIELD:				

Shingle Creek

COMMUNITY DEVELOPMENT DISTRICT

GENERAL FUND

Statement of Revenues & Expenditures

For The Period Ending August 31, 2017

ADOPTED	PRORATED BUDGET

BUDGET	THRU 8/31/17

$183,351	$183,351

$176,604	$176,604

$359,955	$359,955

$25,000	$22,917	
$40,000	$36,667	
$650	$650	
$3,500	$3,208	
$5,000	$5,000	
$5,500	$3,500	
$5,000	$5,000	
$32,500	$29,792	
$600	$550	
$200	$183	
$500	$458	
$250	$229	
$500	$458	
$10,000	$10,000	
$2,500	$2,292	
$300	$275	
$200	$183	
$500	$500	
$175	$175	
$5,000	$4,583	

ACTUAL

THRU 8/31/17

$184,982

$179,422

$364,405

$6,845

$37,905

$650

$3,208

$6,300

$3,500

$5,000

$29,787

$550

$35

$142

$0

$366

$8,930

$851

$14

$16

$274

$175

$0

VARIANCE

$1,631

$2,818

$4,449

$16,072

($1,238)

$0

($0)

($1,300)

$0

$0

$5

$0

$149

$316

$229

$92

$1,070

$1,441

$262

$167

$226

$0

$4,583

Fl ELD SERVICES

UTILITIES

LANDSCAPE MAINTENANCE

LANDSCAPE CONTINGENCY

PROPERTY INSURANCE

LONDON CREEK RANCH MAINTENANCE

LAKE MAINTENANCE

LAKE CONTINGENCY

IRRIGATION REPAIRS

CONTINGENCY

TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDITURES)

FUND BALANCE - BEGINNING

FUND BALANCE - ENDING

$7,500	$6,875	$6,875	$0		
					
$12,000	$11,000	$6,058	$4,942		
					
$125,000	$114,583	$78,319	$36,264		
$5,000	$4,583	$6,202	($1,619)		
$2,500	$2,500	$5,723	($3,223)		
$35,000	$32,083	$19,200	$12,883		
$10,080	$9,240	$9,240	$0		
$5,000	$4,583	$165	$4,418		
$0	$0	$1,503	($1,503)		
$25,000	$22,917	$2,798	$20,119		
$364,955	$334,986	$240,629	$94,357		
					
($5,000)		$123,776			
$0		$211,424			
$0		$335,200			

2

REVENUES:

ASSESSMENTS - TAX ROLL

ASSESSMENTS - DIRECT BILLED

INTEREST

TOTAL REVENUES

EXPENDITURES:

INTEREST- 11/1

PRINCIPAL- 11/1

INTEREST - 05/1

TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDITURES)

FUND BALANCE - BEGINNING

FUND BALANCE - ENDING

Shingle Creek	
COMMUNITY DEVELOPMENT DISTRICT	
SERIES 2015		
DEBT SERVICE FUND	
Statement of Revenues &	Expenditures	
For The Period Ending August 31, 2017	
ADOPTED	PRORATED BUDGET	
BUDGET		THRU 8/31/17	
$876,261		$876,261	
$557,118		$256,274	
$0		$0	
$1,433,379		$1,132,535	
$542,780		$542,780	
$345,000		$345,000	
$536,527		$536,527	
$1,424,307		$1,424,307	
$9,072			
$906,291			
$915,363			

ACTUAL

THRU 8/31/17

$884,057

$256,274

$5,924

$1,146,255

$542,780

$345,000

$536,527

$1,424,307

($278,052)

$1,609,341

$1,331,289

VARIANCE

$7,796

$0

$5,924

$13,720

so

$0

$0

$0

3

REVENUES:

INTEREST

TOTAL REVENUES

EXPENDITURES:

CAPITAL OUTLAY

TOTAL EXPENDITURES

EXCESS REVENUES (EXPENDITURES)

FUND BALANCE - BEGINNING

FUND BALANCE - ENDING

Shingle Creek

COMMUNITY DEVELOPMENT DISTRICT

SERIES 2015

CAPITAL PROJECTS FUND

Statement of Revenues & Expenditures

For The Period Ending August 31, 2017

ADOPTED	PRORATED BUDGET

BUDGET	THRU 8/31/17

$0	$0

$0	$0

$0	$0

$0	$0

$0

$0

$0

ACTUAL

THRU 8/31/17

$54,183

$54,183

$6,238,617

$6,238,617

($6,184,434)

$12,682,318

$6,497,885

VARIANCE

$54,183

$54,183

($6,238,617)

($6,238,617)

4

~			
ASSESSMENTS· TAX ROLL			
ASSESSMENTS - DIRECT BILLED			
TOTAL REVENUES	I		
			
EXPENDfflJRES:			
ADMINISTRATIVE:			

Oct

so

$46,969

S46,94•

Nov

$10,793

Sa

$10,793

Dec

$133,304
so

$133,304

	Shingle Creek	
Community Development District	
Jan	Feb	Mar	
$10,486	$4,835	$3,08U	
$44,151	$0	so	
SS4,637	$4,83S	$3,088	

.,,,

$11,869

$44,151

$ 56,020

Mav

S3,688

so

$3,688

Jun

$6,920

so

S6,920

Jul

so

$44,151

$44,151

Aug

SD

so

so

Sept	Total

so	$184,982		
so	$179,422		
$0	S364,405	I	

ENGINEERING			
ATTORNEY			
ARBITRAGE			
DISSEMINATION			
ANNUAL AUDIT			
TRUSTEE FEES			
ASSESSMENT ADMINISTRATION			
MANAGEMENT FEES			
INFORMATION TEOtNOLOGY			
TELEPHONE			
POSTAGE			
TRAVEL PER DIEM			
PRINTING & BINDING			
INSURANCE			
LEGAi. AO\/ERTISING			
OTiiER WRRENTCHARGES			
OFFICE SUPPLIES			
PROPERTY APPRAISER			
DUES, LICENSES &SUBSCRIPTIONS			
CONTINGENCY			
!!!!Q;.			
FIELD SERVICES			
UTILffiES			
LANDSCAPE MAINTENANCE			
LANDSCAPE CONTINGENCY			
PROPERTY INSURANCE			
LONDON CREEK RANCH MAINTENANCE			
LAKE MAINTENANCE			
LAKE CONTINGENCY			
IRRIGATION REPAJRS			
CONTINGENCY			
TOTAL EXPENDITURES	I		
			
EXCESS REVENUES/(EXPENDITURESJ	I		

$1,838	
$991	
	$0	
$292	
	$0	
	so	
ss	,ooo	
S2	,708	
	$SO	
	$0	
	$20	
	$0	
	$94	
$8,930	
$261	
	$14	
	SU	
	$0	
$17S	
	so	
$625	
$S84	
$6,116	
	so	
SS,723	
	$0	
$840	
	so	
	so	
	so	
$34,273	
$12,696	

$0

$2,066

$0

$292

$0

$0

So

$2,708

$SO

$22

$6

so

$10
so

so

so

$0

so

so

$0

$625

$S03

$6,116
so

$0

$0

$840

$0

so

So

$13,238

f$2,44S )

$113

$0

$0

$292

$0

$0

$0

$2,703

$SO

$0

$3

$0

$18

$0

$0

so

so

$274

so

so

$625

$S3l

$6,116

so

so

So

$840

$0

$401

$0

$11,964

$121,339

$0

$5,703

$0

S292

$0

$0

$0

$2,708

$SO

$0

$4

$0

$4

$0

$0

so

so

so

so

so

$625

$1,089

$6,116

$1,247

so

$0

$840

so

SS23

$1,000

$20,200

$34,437

$263

$3,970

$0

$292

$0

Sa

$0

$2,708

$50

$0

$S

$0

$0

So

$0

Sa

so

so

so

so

$625

S620

S7,S39

So

$0

SS,000

$840
so

so

$0

$24,911

($20,0771

$1,482

$6,8S7

$0

$292

$0

$0

so

$2,708

$50

$0

$29

$0

S30

so

so

so

Sl

so

so

SD

$625

$S22

S7,889

$4,2SS

$0

so

$840

so

so

$661

$26,242

!S23,l54j

$438

$2,698

$0

$292

$6,300
so

So

$2,708

$SO

$6

$21

so

$73

so

$0

so

so

$0

so

$0

$625

$S03

$7,889

so
so

so

$840
so

$580
so

$23,023

$32,997

$613	
$5,224	
$6SO	
$292	
	$0	
	so	
	So	
$2	,708	
	$SO	
	$6	
	$16	
	$0	
$122	
	so	
	$0	
	so	
	Sl	
	so	
	$0	
	so	
$625	
$463	
$6,871	
	so	
	so	
Sll,200	
$840	
	$0	
	$0	
	$0	
$29,681	
($25,993)	

$1,575

S4,S87

$0

$292

$0

$0

So

$2,708

$50

so

S26

So

$6

$0

so

so

Sl

so

$0

so

$62S

$84

$7,889
so

$0

$0

$840

$0

so

so

$18,683

IS11,763j

$525

SS,808

$0

$292

so

so

so

$2,708

$50

so

$7

so

SlO
so

$590

so

$0

$0

So

$0

$625

$SU

$7,889

$0

$0

so

$840

so

so

$405

$20,263

$23,888

	$0	
	$0	
	so	
$292	
	$0	
$3	,500	
	So	
S2,708	
	$SO	
	$0	
	$4	
	so	
	$0	
	$0	
	so	
	so	
	so	
	so	
	so	
	so	
$625	
$646	
$7,889	
$700	
	$0	
	$0	
S840	
Sl6S	
	so	
S732	
$18,151	
($18,lSl l	

$0	$6,845	
$0	$37,90S	
so	$6SO	
$0	S3,208	
$0	$6	,300	
$0	$3,500	
So	S5,000	
So	$29,787	
$0	$550	
So		$3S	
$0	S142	
$0		$0	
$0	$366	
so	$8,930	
so	$8S1	
so		$14	
so		Sl6	
$0	$274	
so	$175	
so		so	
so	$6,875	
$0	$6,058	
$0	$78,319	
$0	$6,202	
$0	SS,723	
so	$19,200	
so	$9,240	
so	$165	
so	$1,503	
$0	$2,798	
$0	$240,629 1	
so	$123,7761	

5

Shingle

Creek

COMMUNITY

DEVELOPMENT

DISTRICT

LONG

TERM

DEBT

REPORT

SERIES

2015,

SPECIAL

ASSESSMENT

REVENUE

BONDS

INTEREST RATE:

MATURITY DATE:

RESERVE FUND DEFINITION

RESERVE FUND REQUIREMENT

RESERVE FUND BALANCE

BONDS OUTSTANDING - 9/30/lS

LESS: PRINCIPAL PAYMENT 11/1/16

	3.625%, 4.500%,	5.125%, 5.400%	
11/1/2045		
50%	MAXIMUM ANNUAL DEBT SERVICE	
	$716,689		
	$720,766		
		$21,465,000	
		($345,000)	

CURRENT

BONDS

OUTSTANDING

$21,120,000

6

DATE RECEIVED

11/25/16

11/30/16

12/9/16

12/27/16

1/10/17

1/10/17

1/18/17

2/8/17

3/9/17

4/11/17

4/11/17

5/9/17

5/9/17

6/9/17

6/23/17

TOTALS

						SHINGLE CREEK										
				COMMUNITY DEVELOPMENT DISTRICT								
					SPECIAL ASSESSMENT RECEIPTS· FY2017								
						TAX COLLECTOR										
						GROSS ASSESSMENTS	$	1,127,247	$	195,054	$	932,192				
							NET ASSESSMENTS	$	1,059,612	$	183,351	$	876,261				
														2015				
	GROSS ASSESSMENTS	DISCOUNTS/	COMMISSIONS		INTEREST	NET AMOUNT	GENERAL FUND	DEBT SERVICE		TOTAL		
DIST.		RECEIVED	PENALTIES		PAID		INCOME		RECEIVED		17.30%		82.70%		100%		
ACH	$	65,947.74	$	2,637.87	$	1,266.19	s		$	62,043.68	$	10,735.79	$	51,307.89	$	62,043.68		
ACH	$	357.11	$	18.75	$	6.77	s		$	331.59	$	57.38	$	274.21	$	331.59		
ACH	$	781,659.93	$	31,266.99	$	15,007.86	$		$	735,385.08	$	127,248.12	$	608,136.96	$	735,385.08		
ACH	$	37,063.68	$	1,352.16	$	714.23	$		$	34,997.29	$	6,055.79	$	28,941.50	$	34,997.29		
ACH	s	62,624.82	s	1,878.67	s	1,214.93	$		$	59,531.22	$	10,301.05	$	49,230.17	$	59,531.22		
ACH	s	1,099.51	$	32.98	$	21.33	$		s	1,045.20	$	180.86	$	864.34	$	1,045.20		
ACH	s		$		$		s	22.03	$	22.03	$	3.81	$	18.22	$	22.03		
																		
ACH	$	29,139.72	$	628.81	$	570.22	$		$	27,940.69	$	4,834.75	$	23,105.94	$	27,940.69		
ACH	$	18,404.04	$	196.82	$	364.14	$		$	17,843.08	$	3,087.50	$	14,755.58	$	17,843.08		
ACH	$	551.70	$		$	11.04	$		$	540.66	$	93.55	$	447.11	$	540.66		
																		
ACH	$	69,526.35	$	86.91	$	1,388.78	$		$	68,050.66	$	11,775.22	$	56,275.44	$	68,050.66		
ACH	$	547.80	$		$	10.95	$		$	536.85	$	92.89	$	443.96	$	536.85		
																		
ACH	$	21,202.95	$		$	424.06	$		$	20,778.89	$	3,595.50	$	17,183.39	$	20,778.89		
ACH	s	16,060.06	$		$	321.21	$		$	15,738.85	s	2,723.39	$	13,015.46	$	15,738.85		
ACH	$	24,748.30	$		$	494.96	$		$	24,253.34	$	4,196.70	$	20,056.64	$	24,253.34		
	$	1,128,933.71	$	38,099.96	$	21,816.67	$	22.03	$	1,069,039.11	$	184,982.29	$	884,056.82	$	1,069,039.11		

LEN OT HOLDINGS LLC		
DATE		DUE	
RECEIVED	DATE	
9/1/16	10/1/16	
9/1/2016	&	1/9/17	1/1/17	
4/21/17	4/1/17	
1/9/2017	&	4/5/17	4/1/17	
4/5/2017	&	7/7/17	7/1/17	
			9/1/17	

DIRECT BILLED ASSESSMENTS								
		$733,721.97				$176,604.08	$557,117.89		
CHECK		NET		AMOUNT		GENERAL		SERIES		
NO.		ASSESSED		RECEIVED	s	FUND		2015		
ACH	$	44,151.02	$	44,151.02		44,151.02	$	-		
ACH/816692	$	44,151.02	$	44,151.02	$	44,151.02	$	.		
848426	$	256,274.23	$	256,724.23	s	.	$	256,724.23		
										
816692 &										
844132	$	44,151.02	$	44,151.02	$	44,151.02	$	.		
										
844132 &								.		
875121	$	44,151.02	$	46,969.18	$	46,969.18	$			
	$	300,843.66	$	.	$		$	.		
										
	$	733,721.97	$	436,146.47	$	179,422.24	$	256,724.23		

7

Shingle Creek

Community Development District

Special Assessment Bonds, Series 2015

Date	Requisition #	Contractor	Description		Requisition	
Fiscal Year 2015						
8/5/15	2	Lennar Corporation	Acquisition of Infrastructure	$	4,969,742.47	
		TOTAL		$	4,969,742.47	
Fiscal Year 2015						
6/1/15		Interest		$	117.39	
7/1/15		Interest		$	1,141.79	
8/1/15		Interest		$	1,308.61	
9/1/15		Interest		$	939.90	
		TOTAL		$	3,507.69	
		Acquisition/construction Fund at 5/28/15	$	19,800,000.00	
		Interest Earned thru 9/30/15	$	3,507.69	
		Requisitions Paid thru 9/30/15	$	(4,969,742.47)	
		Remaining Acquisition/Construction Fund	$	14,833,765.22	
footno t~; Re auistion 1 paid throu eh COi trust account,				
Oate	Re quisition #	Contractor	Description		Requisition	
Fiscal Year 2016						
10/2/15	3	Billing, Cochran, Lyles, Mauro & Ramsey	Bond Related Legal Admin & Construction Services	$	7,249.05	
10/2/15	4	Franklin, Hart & Reid	Survey, Bonds & Reimbursements through 9/1/15	$	4,868.75	
10/26/15	5	Franklin, Hart & Reid	Bonds & Reimbursement through 10/7/15	$	7,010.00	
11/12/15	6	Franklin, Hart & Reid	Construction Documents through 10/20/15	$	16,800.00	
11/12/15	7	Lennar Corporation	Construction Reimbursement through 8/31/15	$	2,134,772.82	
10/13/16	8	Franklin, Hart & Reid	CIP Plans & Budget/Reimbursement thru 8/26/16	$	1,125.00	
		TOTAL		$	2,171,825.62	
Fiscal Year 2016						
10/1/15		Interest		$	121.93	
11/1/15		Interest		$	125.89	
12/1/15		Interest		$	110.58	
1/1/16		Interest		$	669.03	
2/1/16		Interest		$	1,724.86	
3/1/16		Interest		$	2,062.11	
4/1/16		Interest		$	2,417.37	
5/1/16		Interest		$	2,423.00	
6/1/16		Interest		$	2,603.24	
7/1/16		Interest		$	2,680.56	
8/1/16		Interest		$	2,673.20	
9/1/16		Interest		$	2,767.00	
		TOTAL		$	20,378.77	
		Acquisition/Construction Fund at 10/1/16	$	14,833,765.22	
		Interest Earned thru 9/30/16	$	20,378.77	
		Requisitions Paid thru 9/30/16	$	(2,171,825.62)	
		Remaining Acquisition/Construction Fund	$	12,682,318.37	

Footnote: Requisitions 3·5& 7 accrued in EY15

8

Shingle Creek

Community Development District

Special Assessment Bonds, Series 2015

Date	Requisition #	Contractor	Description		Requisition	
Fiscal Year 2017						
3/3/17	9	Lennar Corporation	Reimbursement  of Storey Lake Blvd. Ph 2 Costs	$	836,192.94	
8/18/17	10	Frankling Surveying & Mapping Inc.	lnv#l19971, 120026 & 120155 - Review SL Ph2 Reim.	$	6,372.50	
8/18/17	11	Frankling Surveying & M appin!lnc.	lnv#l20210- 2016-2017 Reimb. Analysis & Review	$	2,275.00	
8/18/17	12	Lennar Corporation	Reimbursement of Storey Lake Blvd. Tract 1 Ph 1 & 2 Costs	$	5,386,076.19	
8/18/17	13	KPM Franklin	lnv#l20239 - Review of Stprey Lake Reimbursements	$	7,700.00	
		TOTAL		$	6,238,616.63	
Fiscal Year 2017						
10/1/16		Interest		$	2,801.29	
11/1/16		Interest		$	2,873.66	
12/1/16		Interest		$	2,870.92	
1/1/17		Interest		$	3,647.87	
2/1/17		Interest		$	4,545.84	
3/1/17		Interest		$	4,345.66	
4/1/17		Interest		$	5,108.09	
5/1/17		Interest		$	5,813.08	
6/1/17		Interest		$	6,347.31	
7/1/17		Interest		$	7,239.72	
8/1/17		Interest		$	8,589.50	
		TOTAL		$	54,182.94	

Acquisition/Construction Fund at 10/1/16	$	12,682,318.37	
Interest Earned thru 8/31/17	$	54,182.94	
Requisitions Paid thru 8/31/17	$	(6,238,616.63)	
Remaining Acquisition/Construction Fund	$	6,497,884.68	

9