Poinciana West Community Development District

Agenda Package May 7, 2019

Poinciana West
Community Development District

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

April 30, 2019

Board of Supervisors Poinciana West Community Development District

Dear Board Members:

The Board of Supervisors of Poinciana West Community  Development  District  will  meet Tuesday, May 7, 2019 at 9:30 AM at Mosaics , 388 Village Drive, Poinciana, Florida. PLEASE NOTE THE DATE AND LOCATION OF THE MEETING. Following is the advance agenda for the meeting:

Roll Call
Pledge of Allegiance
Public Comment Period on Agenda Items
Approval of Minutes of the March 19, 2019 Meeting
Review and Acceptance of Fiscal Year 2018 Draft Audit Report
Consideration of Resolution 2019-05 Approving the Proposed Fiscal Year 2020 Budget and Setting a Public Hearing
Discussion of Defendant's Proposed Settlement on Motion to Tax Costs
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
Presentation of Number of Registered Voters - 2,343
Field Manager
Field Manager's Report
Proposal from All Terrain Tractor Service, Inc. for Various Stormwater Pond Repairs
Proposal from Floralawn to Perform Line Trimming of Dry Ponds
Customer Complaint Log
Supervisor's Requests
General Audience Comments
Other Business
Next Meeting Date - June 19, 2019
Adjournment

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

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

The fourth order of business is the approval of minutes of the March 19, 2019 meeting. The minutes are enclosed for your review.

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

The sixth order of business is the consideration of Resolution 2019-05 approving the proposed Fiscal Year 2020 budget and setting a public hearing. Once approved the proposed budget will be transmitted to the governing authorities at least 60 days prior to the final budget hearing. A copy of the Resolution and proposed budget are enclosed for your review.

The seventh order of business is the discussion of the Defendant's proposed settlement on the Motion to Tax Costs. The letter regarding the Motion from the Defendant's attorney is enclosed for your review.

The eighth order of business is Staff Reports. Section C is the District Manager's Report. Sub­ Section 1 includes the check register for approval and Sub-Section 2 includes the balance sheet and income statement for your review. Sub-Section 3 is the presentation of the number of registered voters within the boundaries of the District. A copy of the letter from the Polk County Supervisor of Elections is enclosed for your review. Section D is the Field Manager's Report. The report containing the monthly treatment reports is enclosed for your review. The proposals from All Terrain and Floralawn are also enclosed for your review. Sub-Section 2 includes the customer complaint log for review.

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

Sincerely,
/		'1	dAJ\--
George S. Flint
District Manager

CC:	Michael Eckert, District Counsel Kathleen Leo, District Engineer Alan Scheerer, Field Manager
Clayton Smith, Assistant Field Manager Darrin Mossing, GMS

Enclosures

M INUTES

MINUTES OF MEETING POINCIANA WEST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Poinciana West Community Development District was held on Tuesday, March 19, 2019 at 9:30 a.m. at Mosaics, 388 Village Drive, Poinciana, Florida.

Present and constituting a quorum were:

Charles W. Case Leonard Vento Shirley Bzdweka Peggy Gregory RoyLaRue

Also present were:

George Flint Michael Eckert Kathy Leo Clayton Smith Pete Deglomine Amy Solis Residents

Chairman
Vice Chairman Assistant Secretary Assistant Secretary Assistant Secretary

District Manager District Counsel District Engineer Asst. Field Manager Clarke Environmental Clarke Environmental

The following is a summary of the discussions and actions taken at the March 19, 2019 Poinciana West Community Development District's Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Case called the meeting to order and all Board Members introduced themselves. A quorum was established.

SECOND ORDER OF BUSNESS
The Pledge of Allegiance was recited.

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

Pledge of Allegiance

Public Comment Period on Agenda Items

March 19, 2019	Poinciana West CDD

FOURTH ORDER OF BUSINESS	Approval  of Minutes of the January 16,
2019 Meeting
Mr. Eckert provided changes, which would be incorporated, noting that the minutes reflected the nature of the conversations and were not a verbatim transcript.

On MOTION by Ms. Bzdweka seconded by Mr. Vento with all in favor the minutes of the January 16, 2019 meeting were approved, as amended.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Eckert reported the settlement offer for the ongoing litigation approved at the last meeting, was made through Jan Carpenter's office. There was no response from the attorney, although the initial reaction was favorable. He was preparing the response and anticipated filing within the next 30 days. The legislature was in session and proposed  legislation  impacting CDDs would include:
Changes to the audit process, necessitating a rule amendment.
Providing that certain information related to contracts is not confidential or exempt from public records requirements and deleting a provision  exempting trade secrets held by local government agencies from public records requirements.
Mr. Case asked if the District had trade secrets. Mr. Eckert explained a vendor was required to disclose what they provided to the District was a trade secret, such as an address of a Police Officer. Ms. Gregory suggested the District require a vendor with trade secrets sign a disclosure or waiver.
Filing the Financial Disclosure Form electronically with the Ethics Commission rather than the County Supervisor of Elections.
A requirement of two-thirds vote from the Board (four Board members) to issue bonds.
Mr. Eckert and his firm were monitoring the legislation and any changes would occur the summer after the bills were signed by the Governor.
Mr. Case questioned the following:

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March 19, 2019	Poinciana West COD

►	If there was legislation to require a property evaluation, would it significantly change the approach of the bond validation.   Afr. Eckert stated  it  depends  on the
language.
►	Streamlining   the   process   for   a   newly   established   District   to  amend their
boundaries.	Mr.  Eckert  explained  when  a District  was  newly established, the
areas to bring into the District later would be identified, but it did not affect the CDD.
►	How far the District was from concluding the litigation. Mr. Eckert estimated 90
days to file the response and according to Ms. Carpenter, it was questionable whether Taylor Morrison would agree to fund any costs incurred after they terminated the Funding Agreement, but assumed they would want an agreement when the final payment was made, releasing them from any further obligations. Mr. Flint would see to Ms. Carpenter at the Poinciana meeting tomorrow and would ask her to update the Board via email.

Engineer
Ms. Leo reported since the last meeting, GMS staff reviewed the pond status repairs and Mr. Smith would update the Board under his report.  She would be working with Mr. Smith in the next month to create a punchlist as repairs were ongoing.
Ms. Gregory noted overgrown weeds, grass and 4-foot trees were growing out of  the pond off of the 14th hole on the Cypress golf course. Mr. Case asked if the pond belonged to Hampton Golf or the Poinciana CDD. Mr. Smith reported it was Pond E-18 and only the southern end of the pond was owned by the Poinciana CDD. Mr. Case directed Mr. Smith to forward this to the Poinciana CDD Board.

District Manager
Approval of Check Register
Mr. Flint presented the Check Register from January 7, 2019 through March 11, 2019 totaling $108,707.53. The detail was behind the Check Register.  He stated there were a couple of transfers to the Debt Service Fund.
Ms. Gregory questioned the following:

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March 19, 2019	Poinciana West CDD

►		Why there were $4,600 in charges for Floralawn 2, LLC and  whether  the District had  a   contract   with Floralawn  2.	Mr.  Flint  confirmed  it  was  the Flora/awn
contract for mowing the CDD common areas such as around the ponds.
►	Who the District  was tutoring for $2,500 through  NewAgeTutors,  LLC.   Mr. Flint
indicated the Board entered into a contract with VGlobalTech to update the District's website to comply with the American with Disabilities Act (ADA) and
would research the legal relationship between NewAgeTutors and VG!oba!Tech.
►	Questioned   the  November   statement   for  Hopping,   Green  &  Sams,  which was
$7,700 and a charge on the December statement for $342.05 for a general counsel monthly meeting. Mr. Eckert explained it was for a general counsel monthly meeting  matter.   Mr.  Flint would  provide  an itemized  bill to Ms. Gregory  and
include future itemized bills in the agenda package.
►		Why Polk County Circuit Courts charged a recording fee. Mr. Eckert explained it had to do with releasing the assessments.
►	Why  checks  were not processed  electronically.   Mr.  Flint explained  checks were
cut  in-house,   as  opposed   to  an  Electronic   Funds   Transfer   which   is more
expensive than a paper check.
►	If legislative updates provided by Hopping, Green & Sams in the newsletter was
through a subscription. Mr. Eckert stated the District paid Hopping,  Green & Sams to monitor the legislation and provide updates to the Board. The time of monitoring was spread across all the Districts. Ms. Gregory did not want to be charged if nothing affected the CDD. Mr. Case pointed out monitoring  legislation was a large part of the Hopping, Green & Sams contract.

Ms. Bzdweka moved to approve the Check Register for January 7, 2019 through March 11, 2019 and Mr. Vento seconded the motion.

Mr. LaRue and Ms. Gregory dissented due to not receiving the details of the legal invoices. Mr. Case felt there was adequate detail.

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March 19, 2019	Poinciana West CDD

On VOICE VOTE with Mr. Case, Ms. Bzdweka and Mr. Vento in favor and Mr. LaRue and Ms. Gregory dissenting, the Check Register for January 7, 2019 through March 11, 2019  was approved (Motion Passed 3-2).

Balance Sheet and Income Statement
Mr. Flint presented the Unaudited Financial Statements through February 28, 2019, indicating that $281,000 of the $291,000 in assessments were collected. Residents had until March 31st to pay their assessments and any tax bills that were not paid would go to a tax certificate sale in June. Administrative expenses, actuals. versus prorated were under so the District was in good shape.
Mr. Vento asked on Page 2, whether $2,500 for Information Technology was due to the ADA issues. Mr. Flint replied affirmatively. He added that at the end of the year, staff may provide a budget amendment if total expenses exceeded the budget. In the meantime, the Board would approve the Proposed Budget in May and set the date, place and time of the public hearing, which was typically in August. The Board would have June and July to discuss the budget. Mr. Case believed the District was on target with the budget.

On MOTION by Mr. Vento seconded by Ms. Bzdewka with all in favor the Unaudited Financial Statements through February 28, 2019 were approved.

Field Manager
Field Manager's Report
Mr. Smith presented the Field Manager's Report, which was included in the agenda package.
Mr. Case questioned the definition of "as needed," with respect to the dry  ponds and  who would make the determination that it was needed. Mr. Smith explained the criteria was for low maintenance as the owner wanted it to look like a grassy field with no tall weeds and nothing surrounding storm structures. They will continue monitoring it. Mr. LaRue asked if Mr. Smith was preparing criteria on what was needed. Mr. Smith would be a part of it with Floralawn monitoring. Mr. Case was satisfied as long as Floralawn could get a machine into the area to keep it maintained and thanked Mr. Smith for working with Floralawn. Mr. LaRue requested standard operating procedures and requirements for maintaining the dry ponds. Ms. Gregory

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March 19, 2019	Poinciana West CDD

would  include  an explanation  to residents  in The Reflections newsletter.	Mr. Case suggested including this information on the CDD website.
Mr. Smith distributed a checklist, noting the majority of items were completed; however, a number of items could not be completed because of an extremely wet winter. The remaining items would be handled by Floralawn over the next couple of weeks. Skimmer repairs were ongoing throughout the community because mowers could deteriorate the edge of pond banks. He will purchase the skimmer material, have it cut down and placed onsite or in storage instead of having a contractor pre-make the material and bring it onsite. There was no major damage, as only a 2 or 3 foot section on each skimmer needed to be repaired. The purpose was to bring it back up to full specs. Mr. Case asked ifFloralawn items should be completed on a regular basis. Mr. Smith did not know if Floralawn was responsible for the back of the weir, but since it was not maintained in a long time, Floralawn was doing the work at a low cost.
Mr. Case requested the District Manager review Floralawn's contract to see if trimming was included. Mr. Smith stated the contract was not explicit. Mr. Flint noted many easement areas were not next to where Floralawn was mowing and the District Engineer performed an annual inspection to identify issues. Since GMS was taking over field management services, going forward GMS would be responsible on an as needed basis with Floralawn's  assistance. Ms. Gregory asked if any exceptions were made for "as needed," and in the event it was needed, who would do it and how much would it would cost. Mr. Flint replied when the Floralawn contract was being renewed, it could be addressed.
Mr. Smith presented reports from Clarke. They evaluated the ravine, which was actually  a ditch where there was a tree, which was the responsibility of the HOA. Ms.  Gregory questioned who was on the HOA Board, as she was on the golf course at least three days per week and nothing was done since January. Mr. LaRue stated three Taylor Morrison employees were on the HOA Board. Ms. Gregory asked if they were on the Board when this item was first discussed. Mr. Deglomine acknowledged the area looked bad and someone was neglecting it, which was why it was being handled by the HOA. Mr. LaRue agreed with Ms. Gregory and suggested speaking to the HOA Manager to find out why the HOA was not maintaining it.
Customer Complaint Log

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March 19, 2019	Poinciana West CDD

Mr. Smith presented the Customer Complaint Log. Mr. Case stated he received a call from the resident at 586 Villa Park Road on February 27th and when he went to the house, there were a swarm of midges around the soffits and around the front door. The resident was dealing with this issue for five years and Mr. Case asked why. Mr. Smith stated he did not know, but since it had complaints, the Board could consider it in the contract. Mr. Case questioned what other ponds were in the contract. Mr. Flint replied Ponds 5, 8 and 9. Mr. Eckert stated the Board historically treated ponds where there were unresolved complaints and it would be cost prohibitive, based on the current budget, to include all of the CDD ponds. Mr. LaRue stated he did not recall someone from Villa Park Road calling on a regular basis for five years. Mr. Case agreed with Mr. LaRue that it was time to review all ponds. Mr. Flint stated he would bring a proposal to the next meeting.
Mr. LaRue stated when he looked at the pond bank and if it was a gradual slope and sunshine was going through the water, there would be worse weed and moss problems. Green slime that had bubbles in it meant it was decaying, which was what midges needed so they needed to understand the mitigating circumstances, whether it was because the moss had not  been controlled and why some ponds were fine and others were not. He gave Clarke a failing grade on midge control. Ms. Gregory stated she and Mr. LaRue received the phone calls because they were told no one listened to previous calls and asked if the bulk of the midges were only on Ponds 5, 8 and 9. Ms. Gregory suggested asking an agricultural school and Polk County to evaluate the ponds to determine why midges were in specific areas and ways to eradicate them. Mr. Case agreed and asked Mr. Deglomine to explain why the District contacted the University of Florida. Mr. Deglomine explained that Polk County performed a study, concluding that  Clarke was doing everything they could.
Ms. Solis of Clarke explained the following:
►	Clarke contracted  with Dr. Ali  of the  University  of Florida  to survey  all of the
ponds in Poinciana.   There  were more  problems  with the ponds in the Poinciana
CDD than Poinciana West, which was newer and had better water quality.
►	Water quality issues were addressed before and the CDD considered nutrient
reduction with chemicals to lower the phosphorus in the ponds.
►	Midges thrive on nasty  water.   There were water studies and the result  was algae
in the ponds.   Algae  and  midges are the number one indicator  of  water  quality.

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March 19, 2019	Poinciana  West CDD

These were not meant to be healthy ponds.  They were retention ponds, absorbing
all of the draining and runoff. The ponds were being treated with Abate®, which had temephos as the active ingredient, the larvicide used for the lakes.
►	Polk  County  performed  an  analysis  two  years  ago  based  on  resident complaints
and reported this was the most that any community was doing to try to combat
midges, which were a Florida problem because of deep phosphorus lakes.
►		Water quality treatments weren't always meant to be  100%  effective  and  eradication of the midges was impossible.
As an engineer, Mr. LaRue, concluded out of 22 ponds, three were being treated for midges and 15 ponds did not have midges. He suggested looking at the 15 ponds to understand why they were healthy. Mr. LaRue asked if some ponds were used for irrigation and if Pond 6 was stagnant. Ms. Solis confirmed none of the ponds were used for irrigation. Mr. Case recalled
reclaimed water was being used for irrigation.
►	The ponds were considered for using a holistic approach, such as adding a littoral
zone; however, it was costly to plant around the perimeter of all ponds.
►	The reclaimed water that was used for irrigation had nutrients that contributed to
the problem with the midges. Retention ponds were not designed to treat the water before it discharged to the wetlands. Retrofitting the ponds to treat the water would be costly.
Mr. Case recalled the Poinciana CDD spending $40,000 to $50,000 for an aerator and two ponds stocked with fish, one in the Poinciana CDD and one in this CDD, on a trial basis. Mr. Deglomine stated there were several options to eradicate midges, including larviciding, ultra-violet larvicing, fish and aeration. Ms. Gregory asked if DEET was being used. Mr. Deglomine stated the midges were not biting and noted the products they use were specifically for midge control. Ms. Gregory wanted to communicate to residents what results, trials and tests they were doing. Mr. Deglomine offered to provide reports. Mr. LaRue wanted to understand why the algae was not being controlled enough so the Board could understand what was going on and how to control it. Mr. Case suggested changing the mix of chemicals in the fogger to a stronger component as the current mixture was ineffective. Mr. LaRue requested the information before the next meeting and a quote for Pond 6 off of Villa Park Road.

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March 19, 2019	Poinciana West CDD

Mr. LaRue questioned the response time for a complaint, as Rochelle Quinn called on February 27th, but no one treated the pond until March 14th, which was well over two weeks. Mr. Deglomine explained algae treatment was every two weeks, but they responded to complaints as soon as possible or five days at the most. If the pond was not under contract, it was not considered a priority. Mr. Eckert stated Clarke's contract was based on an acreage amount and suggested the Board approve a treatment or two until the May meeting, if there was money in the budget. Mr. Flint confirmed there were adequate funds in the budget.

On MOTION by Mr. LaRue seconded by Mr. Vento with all in favor adding Pond 6 to the midge treatment program was approved.

SIXTH ORDER OF BUSINESS	Supervisor's Requests
Mr. LaRue asked if the ponds were treated for algae. Mr. Deglomine confirmed all ponds were treated for aquatic invasive vegetation every two weeks. Mr. LaRue asked how soon they expected the algae to die after it was treated. Mr. Deglomine indicated it died quickly. Ms. Solis stated if it was bubbling, it was recently treated, but after it was treated, it could come back because of heat and water temperatures. At Mr. LaRue's request, Mr. Flint stated he would forward Clarke's contract for the Board's information.

SEVENTH ORDER OF BUSINESS	General Audience Comments
Susan Godlewski, Irvine Ranch Road, recalled algae and midge problems in Pond 20 three years ago. When she complained it was treated; however, there was occasional midge growth on the clean ponds and times when midges swarmed around houses on the pond, but not houses across the street. It was a seasonal issue. Ms. Gregory pointed out with midges there was an influx of spiders.

EIGHTH ORDER OF BUSINESS	Other Business
Mr. Eckert confirmed VGlobalTech was the registered business name for NewAgeTutors,
LLC.

NINTH ORDER OF BUSINESS	Next Meeting Date-April 17, 2019

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March 19, 2019	Poinciana West CDD

Mr. Case suggested meeting every two months, unless there was pressing business, with the next meeting occurring on May 15th• After further discussion, the May meeting  was scheduled for May 7, 2019 at 9:30 a.m.
Mr. Deglomine mentioned that Ms. Solis was taking another position with Reedy Creek Mosquito Control. Ms. Solis appreciated working with the Board and the management company. Mr. Case stated he was sorry to see her leave and wished her luck in her future endeavors.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Vento seconded by Mr. LaRue with  all in favor the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

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Poinciana West Community Development District

ANNUAL FINANCIAL REPORT

September 30, 2018

Poinciana West Community Development Dlr•	• i	I
ANNUAL FINANCIAL REPORT	DRAFT
September 30, 2018 TABLE OF CONTENTS

Page Number

REPORT OF INDEPENDENT AUDITORS MANAGEMENT'S DISCUSSION AND ANALYSIS
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements

1-2

3-8

Statement of Net Position	9
Statement of Activities	1O
Fund Financial Statements:
Balance Sheet - Governmental Funds	11
Reconciliation of Total Governmental Fund Balances to Net
Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds	13
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Statement of Activities	14
Statement of Revenues, Expenditures and Changes in Fund
Balances -  Budget and Actual - General Fund	15
Notes to Financial Statements	16-29
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	30-31
MANAGEMENT LETTER	32-33
INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	34

jnRAFrj

REPORT OF INDEPENDENT AUDITORS

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

Report on the Financial Statements

We have audited the accompanying basic financial statements of Poinciana West Community Development District as of and for the year ended September 30, 2018, and the related notes to financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in  the United States of America and the standards applicable to financial audits contained in the Government Accounting Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,· the auditor considers internal control relevant to the entity's preparation and fair presentation of  the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
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To the Board of Supervisors
Poinciana West Community Development District
Opinion
In our opinion, the basic financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, and each major fund of Poinciana West Community Development District as of September 30, 2018, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in conformity with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing standards, we have also issued a report dated March XX, 2019 on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts.
The purpose of that report is to describe the scope of our testing of internal control ov r financial reporting and compliance and the results of that testing, and not to provide an c;,pinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Poinciana West Community Development District's internal control over financial reporting and compliance.

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

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Poinciana West Community Development DistrIict 	I

MANAGEMENT'S DISCUSSION AND ANALYSIS	DRAFT
For the Year Ended September 30, 2018

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

OVERVIEW OF THE FINANCIAL STATEMENTS

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

!i

concerning the District's finances.	;f

i

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

r

The statement of net position presents information on all position and liabilities of the District, with the difference between position and liabilities reported as net position. Net position are reported in three categories; 1) net investment in capital assets, 2) restricted, and 3)
unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.	Ii
The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District's operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government, physical environment and interest on long term debt.
Fund financial statements present financial information for governmental funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.

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Poinciana West Community Development DistrIict 	I

MANAGEMENT'S DISCUSSION AND ANALYSIS	DRAFT
For the Year Ended September 30, 2018

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

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

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

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

Financial Highlights

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

The District's total assets exceeded total liabilities by $2,943,454 {net position). Unrestricted net position for Governmental Activities were $574,395. Net investment in capital assets was $2,294,237. Restricted net position was $74,822.

Governmental activities revenues totaled $1,383,031 while governmental activities expenses totaled $1,292,571.

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Poinciana Weal Community Development DistriIct 	I

MANAGEMENT'S  DISCUSSION AND ANALYSIS	DRAFT
For the Year Ended September 30, 2018

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

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

Net Position

 	Governmental  Activities	 2018	 	2017	

Current assets	$	881,163	$	900,771
Restricted assets	818,453	788,258	
Capital assets, net	   14,023,819	 		14,385,054	

Total Assets

Deferred outflow of resources

   15,723 ,435	16,074,083

 	378,697		399,075

Current liabilities	711,807	701,802	
Non-current liabilities	12,446,871	 		12,918 ,362	

Total Liabilities	 13,158 ,678	13,62 0,1 64

Net investment in capital assets	2,294,237	2,240,856	
Net position - restricted	74,822	34,989	

Net position - unrestricted Total Net Position

 	574,395	577,149

   $ 2,943,454	 $  2,852,994 

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

The decrease in total liabilities is related to the current year principal payment.

-5-

Poinciana West Community Development DistrIict 	I

MANAGEMENT'S DISCUSSION AND ANALYSIS	DRAFT
For the Year Ended September 30, 2018

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District (Continued)

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

Change in Net Position

Governmental Activities 2018	2017
Program .Revenues
Charges for services	$ 1,374,351	$ 1,507,363
General Revenues
Investment earnings	8,680	6,837	
Miscellaneous	 	57	
Total Revenues	1,383, 031	 	1,514, 257	

Expenses		
General government	186,439	163,326	
Physical environment	482,600	479,508	
Interest on long-term debt	 	623,532	915,832	
Total Expenses	 	1,292,571	1,558,666 	
Change in Net Position	90,460	(44,409)	
Net Position - Beginning of Year	2,852,994	 	2,897,403 	
Net Position ,. End of Year	   $ 2,943,454	$ 2,852,994	

The decrease in charges for services and interest on long-term debt is related to the bond refunding in the prior year.

The increase in general government expenses is related to an increase in engineering and legal expf?nses in the current year.

-6-

MANAGEMENT'S DISCUSSION AND ANALYSIS	DRAFT

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

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

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

Description
Capital assets not being deprecaited: Land improvements

Capital assets being depreciated: Infrastructure
Accumulated depreciation Total Capital Assets, depreciated

Total Capital Assets

During the year, depreciation was $361,235.

General Fund Budgetary Highlights

 	Governmental Activities	
 	2018	2017	

$	6,645,273	$   6,645,273

10,446,892	10,446,892
 	{3,068,346 }	{2,101,111l
 	7,378,546	7,739 ,781

   $	14,023,819	 $ 14,385,054 

The budget exceeded governmental expenditures primarily because of less legal advertising and professional services expenditures than were expected.

The budget was amended for increased legal advertising and trustee expenditure.s

Debt Management

Governmental Activities debt Includes the following:

In February 2017, the District issued $11,215,000 Series 2017-1 Senior Special Assessment Refunding Bonds and $2,945,000 Series 2017-2 Subordinate Special Assessment Refunding Bonds. These bonds were issued to refund and redeem the Series 2007 Special Assessment Bonds. The balance of the Series 2017-1 and Series 2017-2 Bonds were $10,345,000 and $2,740,000, respectively at September 30, 2018.

-7-

Poinciana West Community Development DistrIict 	I

MANAGEMENT'S DISCUSSION AND ANALYSIS	DRAFT
For the Year Ended September 30, 2018

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Economic Factors and Next Year's Budget

The District does not expect any economic factors to affect operations during the year ended September 30, 2019.

Requestfor Information

The financial report is designed to provide a general overview of Poinciana West Community Development District's finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Poinciana West Community Development District, Governmental Management Services-CF, LLC, 1412 S Narcoossee Rd., St. Cloud, FL 34771.

-8-

DRAFT

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

ASSETS
Current Assets:
Cash and cash equivalents	$	551,337	
Due from other governments	2,537	
Due from developer	9,006	
Prepaid expenses	3181  283	
Total Current Assets	881,163	
Non-current Assets:
Restricted assets:
Investments	818,453
Capital assets not being depreciated:
Land improvements	6,645,273
Capital assets being depreciated:
Infrastructure	10,446,892	
Less: accumulated depreciation	     (31  068    1 3 46)	
Total Non-current Assets	    141  84    21  272	
Total Assets	    15,723,435 	
DEFERRED OUTFLOW OF RESOURCES
Deferred amount on refunding	 	378,697 

LIABILITIES
Current Liabilities:
Accounts payable	6,684	
Accrued interest payable	225,123	
Bonds payable	 	48 0,000 	
Total Current Llabilltles	 	711,807 	
Non-current liabilities:
Bonds payable	12 ,4461  871

Total Liabilities	 13,158,678 

NET POSITION		
Net investment in capital assets	2,294,237	
Restricted for debt service	74,822	
Unrestricted	 	574,395 	
Total Net Position	$	 	2 ,943 ,454 	

See accompanying notes.
-9-

DRAFT

Poinciana West Community Development Dlstric, , 	I
STATEMENTOFACTIVITIES	.
For the Year Ended September 30, 2018

Net (Expense) Revenues and
Program	Changes In
 	Revenues	Net Position		f
Charges for	Governmental	[
Functions/Programs	Expenses	 	Services	Activities		l:
I

$	(186,439)	$	180,694	$	(5,745)	
	(482,600)		117,626	(364,974)	
	{623,532)		1,076,031	452,499	
i	(1,292,571}	§	1,374,351	81 780	
General revenues:	
Investment earnings	 		8,680	
Change in Net Position	90,460	
Net Position - October 1, 2017	 	2,852,994		
Net Position - September 30, 2018	 	§	2,943,454		

Governmental Activities	[
General government Physical environment Interest on long-term debt
Total Governmental Activities

See accompanying notes.
-10 -

DRAFT

Poinciana Wast Community Development DistrIict 	I
BALANCE SHEET
GOVERNMENTAL FUNDS
September  30, 2018

Debt	Total
Governmental	
ASSETS	 	General	Service	Funds		
Cash and cash equivalents	$	551,337	$	$	551,337	
Due from other funds	11,178	11,178	
Due from other governments	558	1,979	2,537	
Due from developer	9,006	9,006	
Prepaid expenses	9,000	9,000	
Restricted assets - investments at fair value	 	818,453	818,453 	
Total Assets	$	58t079       $  820,432 	$ 1,40t511	
LIABILITIES AND FUND BALANCES		
LIABILITIES		
Accounts payable	$	6,684	$	$	6,684	
Due to other funds	 	11,178	11,178 	
Total Liabilities	 		6,684 	11,178	 		17,862	
FUND BALANCES
Nonspendable - prepaid expenses		
9,000		
9,000	
Reserved for:
Debt service			
809,254	
809,254	
Assigned - operating reserve		65,156		65,156	
Unreserved and undesignated		500 ,239		500,239	
Total Fund Balances	 		574,395	 	 809,254	 	1,383,6 49	

Total Liabilities and Fund Balances	    $	5811 079	$  820 ,432	$  11 401,511 

See accompanying notes.
- 11 -

Poinciana West Communlfy Development District	I

RECONCILIATION OF  TOTAL GOVERNMENTAL FUND BA	AFT
TO NET POSITION OF GOVERNMENTAL ACTIVITIE
September30,2018

Total Governmental Fund Balances	$	1,383,649

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

Capital assets not being depreciated, land improvements, used in governmental activities are not current financial resources and are not reported at the
governmental fund level.	6,645,273

Capital assets being depreciated, infrastructure ($10,446,892) net of net of accumulated depreciation ($(3,068,346)), used in governmental activities are not current financial resources and
therefore,  are not reported at the govemmental fund level.	7,378,546

Deferred outflow of resources are not current financial resources and therefore,
are not reported at the governmental fund level.	378,697

Prepaid bond insurance, net are not current financial resources and therefore,
are not reported at the governmental fund level.	309,283

Long-term liabilities, including bonds payable ($(13,085,000)), less net bond discount ($158,129) are not due and payable in the current period and
therefore, are not reported at the governmental fund level.	(12,926,871)

Accrued interest expense for long-term debt Is not a current financial use
and therefore, is not reported at the governmental fund level.	(225,123)

Net Position of Governmental Activities	 $	2,943 .454 

See accompanying notes.
-12-

Poinciana West Community Development DislIritt 	I

STATEMENT OF REVENUES, EXPENDITURES	DRAFT
AND CHANGES IN FUND BALANCES -
GOVERNMENTAL FUNDS
For the Year Ended September 30, 2018

Total
Debt	Governmental

Revenues.	 General	Service	Funds		
Special assessments	$	298,320	$  1,076,031	$ 1,374,351	
Investment earnings	 	6,730	1,950	8,680 	
Total Revenues	305 ,050	 	1 ,077 ,981	1 ,383 ,031	

General government	186,439	186,439	
Physical environment	121,365	121,365	
Principal	465,000	465,000	
Interest	552,294	552,294	
Other debt service	 	30,707	30,707 	
Total Expenditures	307 ,804	 	1 ,048,001 	1,355,BriS 	

Expenditures Current

Debt service

Net change in fund balances	(2,754) 	29,980	27,226

Fund Balances - October 1, 2017	 	577,149	779,274	1,356,423 

Fund Balances - September 30, 2018	 $	574,395        $	809,254	$ 1,383,649

See accompanying notes.

- 13 -

Poinciana West Community Development Distrifct 	I
RECONCILJA TION OF THE STATEMENT OF REVENUES, EXPENDI	1,1ri,
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUN slrA J.
STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2018

Net Change in Fund Balances - Total Governmental Funds

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

Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over their estimated useful lives as depreciation. This is the amount of depreciation in the current period.

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

Amortization expense of a bond discount, $(8,509), and prepaid bond insurance,
$(16,643), does not require the use of current resources and therefore Is not reported in the governmental funds. This is the amount of amortization in the current period.

The deferred amount of refunding is amortized in the Statement of Activities, but not in the governmental funds. This is the amount of amortization In the current year.

$	27,226

(361,235)

465,000

(25,152)

(20,378)

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

Change in Net Position of Governmental Activities

 	4,999 

=$====9=0","4"6"0'=

See accompanying notes.
-14 -

Poinciana West Community DevelopmentDsi

tn:e?

STATEMENT OF REVENUES, EXPENDITURES  AN	RAFTI
CHANGES IN FUND BALANCES - BUDGET AND ACT
GENERAL FUND
For the Year Ended September 30, 2018

Original Budget	

Final Budget	

 	Actual		Variance with Final Budget Positive (Negative)	
Revenues
Special assessments	$297,492	$297,492	$298,320	$	828	
Investment earnings	 	3,000	6,730	6,730		
Total Revenues	 	300,492 	304,222	 	305,050	 	828 	

Expenditures Current
General government	165,397	203,587	186,439	17,148	
Physical environment	   135,095	121,595	121,365	230	
Total Expenditures	   300,492	325,182	307,804		17,378	

Net change in fund balances Fund Balances - October 1, 2017
Fund Balances - September 30, 2018

{20,960)	{2,754)	18,206

    519,902	519,902	577,149		57,247

   $519,902	$498,942	$574,395	$	75,453

See accompanying notes.

-15-

I

r
Poinciana West Community Development DistriIct 	I

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

Reporting Entity
The District was established on October 6, 2006, pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes and Polk County Ordinance 2006-052, as amended by Polk County Ordinances 2007-043 and 2016-043. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among  others, of financing, funding, planning, establishing, acquiring, constructing or re­ constructing, enlarging or extending, equipping, operating and maintaining water management, bridges or culverts, district roads, landscaping, street lights and other basic infrastructure projects within or without the boundaries of the Poinciana West Community Development District. The District is governed by a five-member Board of Supervisors who are elected on an at-large basis in a general election by qualified electors within the District. The District operates within the criteria established by Chapter 190.

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

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

Measurement Focus and Basis of Accounting

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

Government-wide financial statements

Fund financial statements

Notes to financial statements

-16-

r-

I

1

-1
Poinciana  West Community Development District	I

NOTES TO FINANCIAL STATEMENTS	DRAFT
September30,2018

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

Government-wide Financial Statements

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

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

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

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

Fund Financial Statements

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

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

-17 -

Poinciana West Community Development DistrIict 	I

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

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

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

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

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

Debt service expenditures are recorded only when payment is due.

18-

Poinciana West Community Development District

September 30, 2018

DRAFT

NOTES TO FINANCIAL STATEMENTS
i

Basis of Presentation	I
Governmental Major Funds

General Fund - The General Fund is the District's primary operating fund. It  accounts for all financial resources of the general government, except those required to be accounted for in another fund.
Debt Service Funds - Account for debt service requirements to retire the Series 2017 Special Assessment Refunding Bonds which were used to refund the Series 2007 Special Assessment Bonds issued to finance the construction of District infrastructure improvements and fund the cost to acquire, construct and equip the Series 2007 Project.
Non-current Governmental Assets/Liabilities
GASB Statement 34 requires that non-current governmental assets, such as land and buildings, and non-current governmental liabilities, such as general obligation bonds, be reported in the governmental activities column in the government-wide Statement of Net Position.
Assets, Liabilfties, and Net Position or Equity
Cash and Investments
Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
Direct obligations of the United States Treasury;
The Local Government Surplus Funds Trust or any intergovernmental Investment pool authorized pursuant to the Florida lnterlocal Cooperative Act of 1969;
Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationalry recognized rating agency.
Cash equivalents include time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.

-19-

Poinciana West Community Development DistrIict	l

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018	·

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

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

Restricted Net Position

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

Capital Assets

Capital assets, which include land Improvements, improvements other than buildings, and equipment are reported in governmental activities.

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

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

Depreciation of capital assets is computed and recorded by utilizing the straight-line method over the assets' estimated useful lives ranging from 5 to 30 years.

Bond Insurance

Bond insurance associated with the issuance of long-term debt is treated as a prepaid expense and amortized over the life of the debt.

Deferred Outflows of Resources

Deferred outflow of resources is the consumption of net position by the government that is applicable to a future reporting period. Deferred amount on refunding is amortized and recognized as a component of interest expense over the life of the bond.

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

- 20-

I	I	[:.

Poinciana West Community Development District

I

NOTES TO FINANCIAL STATEMENTS
September 30, 2018

DRAFT	r
l

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES {CONTINUED)

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

Budgets

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

Net Position

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

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

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

"Total fund balances" of the District's governmental funds ($1,383,649) differs from "net position" of governmental activities ($2,943,454) reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the Governmental Fund Balance Sheet. The effect of the differences is illustrated below.

Capital related Items

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

Land improvements Infrastructure Accumulated depreciation
Total

$	6,645,273
10,446,892
{3,068,346)
$	14.023.819

-21   -

f

Poinciana West Community Development DistrIict 	I

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018

NOTE   B   -		RECONCILIATION    OF  GOVERNMENT-WIDE   AND	FUND	FINANCIAL STATEMENTS (CONTINUED)

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

Deferred amount on refunding

The difference between the outstanding balance of the old debt and the cost of the new debt is a deferred outflow of resources. This balance is amortized over the life of the new debt. The unamortized balance is reflected as deferred amount on refunding.

fi
t:

I

[:
I=

r

Deferred amount on refunding

Lon g-te nn debt transactions

$	378 697

Long-tenn liabilities applicable to the District's governmental activities are not due and payable in the current period and accordingly are not reported as fund liabilities.  All liabilities (both current and long-term) are reported in the Statement of Net Position. Balances at September 30, 2018 were:

Bonds payable Bond discount, net

Total

$	(13,085,000)
158,129

$	(12,926,871)

Accrued interest
Accrued liabilities in the Statement of Net Position differ from the amount reported in governmental funds due to the accrued interest on bonds.
Accrued interest	$	(225,123)
Prepaid bond insurance
The bond insurance purchased on the refunding bonds issued in the current year are not current financial resources and therefore are not reported at the fund level.

Prepaid bond insurance. net	$	309,283

- 22 -

Poinciana West Cornmunily Development DistrIict 	I

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018

NOTE	B   -		RECONCILIATION   OF   GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)

Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The "net change in fund balances" for government funds ($27,226) differs from the "change in net position• for governmental activities ($90,460) reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated below.

Capital related Items

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

Depreciation

$	(361,235)

Amortization

Amortization expense of the deferred amount on refunding  and prepaid bond insurance does not require the use of current resources and therefore is not reported in the governmental funds.

Amortization of prepaid bond insurance	$	(16,643)	
Amortization of bond discount	(8,509)	
Amortization of deferred amount on refunding	(20,378)	
Total	$	(45,530)	

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

Bond principal payments	$	465 000
Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures in governmental funds.
Net decrease in accrued interest payable	$	4,999

- 23-

Poinciana West Community Development DistrIict 	I

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018

NOTE C - CASH AND INVESTMENTS
All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.

Custodial Credit Risk - Deposits

Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District follows the provisions of Chapter 280, Florida Statutes regarding deposits and investments to manage _custodial credit risk. The District maintains all deposits in a qualified public depository, so that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes. As of September 30, 2018, the District's bank balance was $567,580 and the carrying value was $551,337.

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

 	Investment	
U.S. Bank Commercial Paper

Maturities
NIA

Fair Value
$	818,453

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

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

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

Investments

The District's investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. Among other investments, the policy  allows  the District to invest in the State Board of Administration Local Government Surplus Trust Funds.

-24-

Poinciana Wast Community Development DistrIic, 	I

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018

NOTE C - CASH AND INVESTMENTS (CONTINUED)

Investments

Cash placed with the State Board of Administration represents the District's participation in the Local Government Surplus Trust Funds Investment Pool and is reported at fair value. As a pool participant the District invests in pools of investments in which shares are owned in the pool rather than the underlying investments.

Interest Rate Risk

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

Credit Risk

The District's investments in treasury funds, commercial paper, and government loans are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices.

Concentration of Credit Risk

The District places no limit on the amount it may invest. The investment in US Bank Commercial Paper represents 100% of the District's total investments.

The types of deposits and investments and their level of risk exposure as of September  30, 2018 were typical of these items during the fiscal year then ended. As of September 30, 2018, the District's investment in the US Bank Commercial Paper was rated A-1+ by Standard & Poor's. The District considers any decline in fair value for certain investments to be temporary.

NOTE D - SPECIAL ASSESSMENT REVENUES

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

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

- 25 -

Poinciana West Community Development DislrIlct 	I

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018

NOTE E - CAPITAL ASSETS

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

GovernmentalActivities: Capital assets, not depreciated:

Balance	Balance
October 1,	September 30,
 	2017	Additions	Deletions	2018	

Land and improvements	$	6,645,273	$	$	$ 6,645,273
Capital assets, being depreciated:
Infrastructure	10,446,892	10,446,892
Less accumulated depreciation for:
Infrastructure	(2,707,111)	(361,235)	(3,068,346)
Total Capital Assets Depreciated, Net	7,739,781		(361,235)	7,378,546	
Governmental Activities Capital Assets	$   14,3851 054	I	(361.235}	$	-	$  141 0231 819	
Depreciation of $361,235 was charged to physical environment.

NOTE F - LONG-TERM DEBT
Governmental Activities

The following is a summary of activity for long-term debt of the Governmental Activities for the year ended September 30, 2018:

Long-term debt at October 1, 2017	$	13,550,000

Principal payments	(465,000)
Long-term debt at September 30, 2018	13,085,000
Less: bond discount, net	(158 ,129 )
Bonds payable, net at September 30, 2018	$      j Z.92618Z1 

- 26-

F
11
Ir.':
i·
1:
1:
[
i
i
I.
!
l

Poinciana West Community Development DistriIct 	I

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018

NOTE F - LONG-TERM DEBT (CONTINUED)

Long-term debt for Governmental Activities is comprised of the following:

Special Assessment Refunding Bonds

$11,215,000 Series 2017-1 Senior Special Assessment Refunding Bonds due in annual principal Installments beginning May 2017. Interest at various rates between 2% and 4.3% is due May and November beginning May 2017. Current portion is
$395,000.

$2,945,000 Series 2017-2 Subordinate Special Assessment Refunding Bonds due in annual principal installments beginning May 2017. Interest at various rates between 5.375% and 5.7% is due May and November beginning May 2017. Current portion is $85,000.

Bond payable

Bond discount, net

Bonds Payable, Net

$	10,345,000

2,740 ,000

13,085,000

{158 ,129)

S	12,926.871

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

Year Ending
September 30, 	Principal	 	Interest	Total	

2019	$	480,000	$	540,294	$ 1,020,294	
2020	495,000	527,331	1,022,331	
2021	510,000	s12,n4	1,022,n4	
2022	525,000	496,463	1,021,463	
2023	545,000	478,338	1,023,338	
2024-2028	3,055,000	2,069,995	5,124,995	
2029-2033	3,770,000	1,378,826	5,148,826	
2034-2037	3,7051000	438,164	4,143,164	
Totals	   $ 13,085,000 	   $ 6,442,185 	   $19,527,185 	

-27-

Poinciana West Community Development DistrIict	l

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018

NOTE F - LONG-TERM DEBT (CONTINUED)

Summary of Significant Bond Resolution Tenns and Covenants

Significant Bond Provisions

The Series 2017-1 and Series 2017-2 Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after May 1, 2027 at a redemption price equal to the principal amount of the Series 2017-1 Bonds to be redeemed, together with accrued interest to the date of redemption. The Series 2017-1 and Series 2017-2 Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner detennined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.

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

Depository Funds

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

Reserve Fund - The Series 2017-1 and Serles 2017-2 Reserve Accounts were funded from the proceeds of the Series 2017-1 and Series 2017-2 Bonds in amounts equal to 50 percent of the outstanding Series 2017-1 and Series 2017-2 Bonds at issuance. Monies held in the reserve accounts will be used only for the purposes established in the Trust Indenture.

The following is a schedule of required reserve deposits as of September 30, 2018:

Reserve
 	Balance	

Reserve Requirement

Senior Special Assessment Refunding Bonds, Series 2017-1	$	391,548	$	391,031	
Subordinate Special Assessment Refunding Bonds, Series 2017-2	$	121,716	$	118,278	

- 28 -

Poinciana West community Development DistrIict 	I

NOTES TO FINANCIAL STATEMENTS	DRAFT
September 30, 2018

NOTE G - INTERFUND BALANCES

lnterfund balances at September 30, 2018, consisted of the following:

Receivable Fund
General Fund

Payable Fund	
Debt  Service Fund
$	11,178

lnterfund balances relate to Debt Service Fund expenditures that were paid by  the General Fund during the current year and not repaid by the Debt Service Fund prior to year-end.

NOTE H - RELATED PARTIES
The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory 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 I - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance.

NOTE J - REUSE FACILITY AGREEMENT

On March 20, 2013 an agreement was signed between the Poinciana West Community Development District and the Solivita West Community Association, Inc. (the "Association"). Per the agreement, the Association shall be responsible for the management and maintenance of the Reuse Facilities. The Association shall be solely responsible for the staffing, budgeting, financing, billing and collection of fees, assessments, service charges, etc., necessary to perform the inspection, operation and maintenance responsibilities set forth per the Agreement. The District shall pay the Association the sum of $10 per year for the provision of services pursuant to the terms of this Agreement.

The term of this Agreement Is for a period commencing as of March 20, 2013 and ending on September 30, 2022, and shall be automatically renewed for additional 5 year periods after September 30, 2022, unless either party provides the other party at least 180 days  written notice of its intent to not renew. The District shall have a right to terminate this Agreement effective immediately at any time due to the Association's failure to perform in accordance with the terms of this Agreement or upon 365 days' notice without a showing of cause.

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

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

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

Internal Control Over Financial Reporting

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

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

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

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Board of Supervisors
Poinciana West Community Development District

Compliance and Other Matters

joRAFrj

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

Purpose of this Report

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

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

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MANAGEMENT LETTER

To the Board of Supervisors
Poinciana West Community Development District Polk County, Florida
Report on the Financial Statements

We have audited the financial statements of the Poinciana West Community Development District as of and for the year ended September 30, 2018, and have issued our report thereon dated March XX, 2019.
Auditor's Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government  Auditing Standards, issued by the Comptroller General of the United States and Chapter  10.550, Rules of the Florida Auditor Genera.l
Other Reporting Requirements

We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor's Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315 regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in that report, which is dated March XX, 2019, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations made in the preceding financial audit report.
Financial Condition and Management

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

32-

To the Board of Supervisors
Poinciana West Community Development District

Pursuant to Sections 10.554(1}(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial conditions assessment procedures as of September 30, 2018 September 30, 2017 for the Poinciana West Community Development District. It is management's responsibility to monitor the Poinciana West Community Development District's financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same.

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

Additional Matters

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

Purpose  of this Letter

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

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

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jDRAFTj

INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH SECTION 218,415, FLORIDA STATUTES

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

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

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

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

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

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-··- - -:---=-

S ECTION VI

RESOLUTION 2019-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE POINCIANA WEST COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2019/2020 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors ("Board") of the Poinciana West Community Development District ("District") prior to June 15, 2019, proposed budgets ("Proposed Budget") for the fiscal year beginning October 1, 2019 and ending September 30, 2020 ("Fiscal Year 2019/2020"); and

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

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

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2019/2020 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

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

DATE: HOUR: LOCATION:

August 21, 2019

9:30 a.m.

Starlite Ballroom 384 Village Drive
Poinciana West, Florida 34759

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

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

1

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

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

PASSED AND ADOPTED THIS 7th DAY OF MAY, 2019.

ATTEST:	POINCIANA WEST COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	ChairmanNice Chairman

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Poinciana West Community Development District

Proposed Budget FY2020

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Table of Contents

1	 	General Fund 

2-5	 	General  Fund Narrative 

 	Debt Service Fund Series 2017 R1 & R2 

 	Amortization Schedule Series 2017 R1 

 	Amortization Schedule Series 2017 R2

Poinciana West
Community Development District

Fiscal Year 2020 General Fund

Adopted Budget

Actual Thru

Projected Next6

Total Thru

Proposed Budget

Description

 	FY2019	3131/19	Months	9/30/19	FY2020	

Revenues

Special Assessmenls - Tax Collector	$291,294	$283,336	$7,958	$291,294	$291,294	
Interest	$3,000	$2,471	$1,529	$4,000	$3,000	
Carry Forward Surplus	$76,525	$8,447	$0	$8,447	$73,591	

Total Revenues	
$370,819	
$294,255	
$9,487	
$303,741	$367,885 !	

Expenditures						
Administrative						
Supervisors Fees	$12,000	$3,000	$6,000	$9,000	$12,000	
FICA Expense	$918	$230	$459	$689	$918	
Engineering	$20,000	$3,098	$6,902	$10,000	$20,000	
Attorney	$50,000	$16,151	$23,849	$40,000	$50,000	
Arbitrage	$450	$0	$450	$450	$450	
Dissemination	$5,000	$2,850	$2,500	$5,350	$5,000	
Annual Audit	$3,415	$0	$3,415	$3,415	$3,415	
Trustee Fees	$7,050	$7,004	$0	$7,004	$7,050	
Assessment Administration	$5,000	$5,000	$0	$5,000	$5,000	
Management Fees	$45,000	$22,500	$22,500	$45,000	$45,000	
Information Technology	$1,500	$3,250	$750	$4,000	$1,500	
Telephone	$100	$45	$55	$100	$100	
Postage	$3,000	$543	$957	$1,500	$3,000	
Printing & Binding	$1,500	$284	$466	$750	$1,500	
Insurance	$10,883	$9,000	$0	$9,000	$10,883	
Legal Advertising	$2,500	$1,213	$1,603	$2,816	$3,500	
Other Current Charges	$636	$384	$516	$900	$1,000	
Office Supplies	$200	$73	$127	$200	$200	
Property Appraiser	$6,198	$0	$3,100	$3,100	$3,100	
Dues, Licenses & Subscriptions	$175	$175	$0	$175	$175	
Administrative Expenses	$175,525	$74,799	$73,649	$148,447	s113,191 1	
Operation & Maintenance						
Field Services	$10,000	$5,000	$5,000	$10,000	$10,000	
Landscape Maintenance	$56,294	$28,147	$28,147	$56,294	$58,694	
Aquatic Control Maintenance	$57,000	$28,500	$28,500	$57,000	$62,400	
Aquatic Midge Management	$32,000	$11,000	$11,000	$22,000	$30,000	
R&M Plant Replacement	$10,000	$50	$2,450	$2,500	$3,000	
Storm Structure Repairs	$0	$0	$0	$0	$10,000	
Contingency	$10,000	$1,650	$3,350	$5,000	$10,000	
Capital OuUay	$20,000	$0	$2,500	$2,500	$10,000	

Operation & Maintenance Expenses   ._ _   $1 9'-5"',2"'9'-4- '----

-'$"7--4'-",3"-4'-7  	$ 8'-0"',9'-4"-7_    _    _

    $;:..1.:..;:."55':,2::.;:.-9'4--- -    -	-$"-1.:..:9:..c.:,c4Oc.:9::..4.:C.J!

Total Expenditures

$370,819	$149,145	$154,596	$303,741

$367,885 !

Excess Revenues/(Expenditures)

$0	$145,109	($ 145,109 )	$0	so I

Net Assessment Collection Cost (6%) Gross Assessment

$291,294
 	$18 593 
 	$309,887 

 	Prope rty Type	Platted Units	Gross Per Unit	Gross Total !

Single Family

1650

$186,57

$307,841

 	Recreational	11	$186.57		$2,052 Total	1661		$309,893!

Poinciana West
Community Development District
GENERAL FUND BUDGET

REVENUES:

Speci al Assessments - Tax Collector

The District will levy a non-ad valo rem assessm enb n all the assessable pro pery within the District in o rderto pay fo rthe o perathg expenditures during the fiscal year.

Interest

The District earns interest inco m e ntheir o perathg accounts and o tter investm ents.

EXPENDITURES:

Administrative:

Supervisors Fees

Chapter 190, Flo rtla Statutes, allows fo reach Bo ardm em beo receive $200 perm eetig ,no tto exceed $4,800 per year paid to each Superviso rfo rthe tim  edevo tedto District business and m eetig s.The am ant is based o n5 superviso rsattending 12 m eetig sc:luring the fiscal year.

FICA Expense

Represents the Em plyer's share o fSo cal Security and Medicare taxes withheld from Board of Supervisor checks.

Engineering

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

Attorney

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

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District's Arbitrage Rebate Liability on the Series 2017 R1 & R2 Special Assessment Refunding Bonds. The District has contracted with AMTEC for this service.

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.

2

Poinciana West
Community Development District
GENERAL FUND BUDGET

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 has contracted with Berger, Toombs, Elam, Gaines & Frank for this service.

Trustee Fees

The District will pay annual trustee fees for the Series 2017 R-1 & R-2 Special Assessment Refunding Bonds that are deposited with a Trustee at USBank.

Assessment Administration

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

Management Fees

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

Information Technology

Represents costs related to District's accounting and information systems, District's website creation and maintenance, electronic compliance with Florida Statutes and other electronic data requirements.

Telephone

Telephone and fax machine.

Postage

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

Printing & Binding

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Insurance

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

Legal Advertising

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

3

Poinciana West
Community Development District
GENERAL FUND BUDGET

Other Current Charges

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

Office Supplies

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

Property Appraiser

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

Dues, Licenses & Subscriptions

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

Oper ations & Maintenance:

Field Services

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

Landscape Maintenance

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

Description	Monthlv	Annual	
Landscape Maintenance	$4,691
Contingency
Total	$56,294
$2,400	
	$58,694	

Aquatic Control Maintenance

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

Description	Monthly	Annual	
Aquatic Maintenance	$4,750
Contingency - 2 Ponds x $225 each	$450
Total	$57,000
$5,400	
	$62,400	

4

Poinciana West
Community Development District
GENERAL FUND BUDGET

Aquatic Midge Management

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

Description	Monthly	Annual	
Aquatic Midge Control	$1,833
Contingency
Total	$22,000
$8,000	
	$30,000	

R&M - Plant Replacement

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

Storm Structure Repairs

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

Contingency

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

Capital Outlay

Represents estimated cost for Aeration Systems.

5

Poinciana West

		Fiscal Year 2020 Debt Service Fund		
	Adopted	Actual	Projected	Total	Proposed	
	Budget	Thru	Next6	Thru	Budget	
	FY2019	3/31/19	Months	9/30/19	FY2020	

Revenues						
Special Assessments - Tax Collector	$1,050,687	$1,021,287	$29,400	$1,050,687	$1,050,687	
Interest Income	$100	$1,377	$623	$2,000	$1,000	
Carry Forward Surplus	$292,350	$294,013	$0	$294,013	$275,206	

Total Revenues	 $1,343,137	$1,316,676	$30,023	$1,346,699	$1,326,893 	
Expenses						
Administrative
Property Appraiser	
$22,355	
$0	
$11,200	
$11,200	
$11,200	
Series 2017 R-1
Interest- 11/1	
$194,316	
$194,316	
$0	
$194,316	
$190,011	
Principal - 5/1	$395 ,000	$0	$395,000	$395,000	$405,000	
Interest - 5/1	$194,316	$0	$194,316	$194,316	$190,011	
Special Call - 5/1	$0	$0	$5,000	$5,000	$0	
Series 2017 R-2
Interest - 11/1	
$75,831	
$75,831	
$0	
$75,831	
$72,582	
Principal - 5/1	$85,000	$0	$85,000	$85,000	$90,000	
Interest - 5/1	$75,831	$0	$75,831	$75,831	$72,582	
Special Call - 5/1	$0	$0	$35,000	$35,000	$0	

Community Development District

1

Total Expenditures	 $1,042,649	$270,147	$801,347	$1,071,494		$1,031,386 J

Excess Revenues/(Expendltures)	 	$300,488	$1,046,529		($771,324) 	$275,206		$295,506 1

 		Series 2017   R-1		 lnterest-11/1/2020	$185,151

 	Series 2017 R-2	
lnterest - 11/1/2020	$70,163	
Net Assessment	$1,050,687	
Collection Cost (6%)	 	$67,065 	
Gross Assessment	$1,117,752	

Property T):pe	Platted Units	Gross Per Unit	Gross Total	
Single Family	1617	$686.58	$1,110,200	
Recreational	11	$686.58	$7,552	
Total	1628		$1,117,7521	

6

Poinciana West
Community Development District
 		SERIES 2017 R-1	 AMORTtzATION SCHEDULE

 	DATE	BALANCE		PRINCIPAL	INTEREST	TOTAL

11/1/19	$	9,945,000.00	$	$	190,011.25	$	190,011.25	
5/1/20	$	9,945,000.00	$	405,000.00	$	190,011.25	$	
11/1/20	$	9,540,000 .00	$	$	185,151.25	$	780,162.50	
5/1121	$	9, 540,000 .00	$	415,000 .00	$	185,151.25	$	
11/1/21	$	9,125,000.00	$	$	179,548.75	$	779,700.00	
5/1/22	$	9,125,000.00	$	425,000.00	$	179,548.75	$	
11/1/22	$	8,700,000.00	$	$	173,173.75	$	777,722.50	
5/1/23	$	8,700,000.00	$	440,000.00	$	173,173.75	$	
11/1/23	$	8,260,000.00	$	$	166,298.75	$	779,472.50	
511/24	$	8 ,260,000.00	$	455,000.00	$	166,298.75	$	
11/1/24	$	7,805,000 .00	$	$	158,905 .00	$	780,203.75	
5/1/25	$	7,805,000.00	$	470,000 .00	$	158,905.00	$	
11/1/25	$	7,335,000.00	$	$	150,680.00	$	779,565.00	
5/1/26	$	7,335,000.00	$	485,000 .00	$	150,680.00	$	
11/1/26	$	6,850,000.00	$	$	141,950.00	$	777,630.00	
5/1/27	$	6,850,000 .00	$	505,000.00	$	141,950.00	$	
11/1/27	$	6,345,000.00	$	$	132,607.50	$	779,557.50	
5/1/28	$	6,345,000 .00	$	525,000.00	$	132,607.50	$	
11/1/28	$	5,820,000.00	$	$	122,763.75	$	780,371.25	
5/1/29	$	5,820,000.00	$	545,000 .00	$	122,763.75	$	
11/1/29	$	5,275,000 .00	$	$	111,863.75	$	779,627.50	
5/1/30	$	5,275,000.00	$	565,000.00	$	111,863.75	$	
11/1/30	$	4,710,000.00	$	$	100,210.63	$	777,074.38	
5/1/31	$	4,710,000.00	$	590,000 .00	$	100,210.63	$	
11/1/31	$	4,120,000.00	$	$	88,041.88	$	778 ,252 .50	
5/1/32	$	4,120,000.00	$	615,000.00	$	88,Q41.88	$	
11/1/32	$	3,505,000 .00	$	$	75,357.50	$	778,399.38	
5/1/33	$	3,505,000.00	$	645,000.00	$	75,357.50	$	
11/1/33.	$	2,860,000.00	$	$	61,490.00	$	781,847.50	
5/1/34	$	2,860,000.00	$	670,000.00	$	61,490.00	$	
11/1/34	$	2,190,000 .00	$	$	47,085.00	$	778,575.00	
5/1/35	$	2,190 ,000.00	$	700,000.00	$	47,085.00	$	
11/1/35	$	1,490,000.00	$	$	32,035.00	$	779,120.00	
5/1/36	$	1,490,000.00	$	730,000.00	$	32,035.00	$	
11/1/36	$	760,000.00	$	$	16,340.00	$	778,375.00	
5/1/37	$	760,000.00	$	760,000.00	$	16,340.00	$	776,340.00	
		$	9,945,000.00	
$	4,267,027.50	$	14,212,021.50 I	

7

Poinciana West
Community Development District

SERIES 2017 R-2 AMORTIZATION SCHEDULE

I	DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/1/19	$	2,620,000.00	$	$	72,581.88	$	72,581.88	
5/1/20	$	2,620,000.00	$	90,000.00	$	72,581.88	$	
11/1/20	$	2,530,000.00	$	$	70,163.13	$	232,745.00	
5/1/21	$	2,530,000.00	$	95,000.00	$	70,163.13	$	
11/1/21	$	2,435,000.00	$	$	67,610.00	$	232,773.13	
5/1/22	$	2,435,000.00	$	95,000.00	$	67,610.00	$	
11/1/22	$	2,340,000.00	$	$	65,056.88	$	227,666.88	
5/1/23	$	2,340,000.00	$	105,000.00	$	65,056.88	$	
11/1/23	$	2,235,000.00	$	$	62,235 .00	$	232,291.88	
5/1/24	$	2,235,000.00	$	110,000.00	$	62,235.00	$	
11/1/24	$	2,125,000.00	$	$	59,278.75	$	231,513.75	
5/1/25	$	2,125,000.00	$	115,000.00	$	59,278.75	$	
11/1/25	$	2,010,000.00	$	$	56,188.13	$	230,466.88	
5/1/26	$	2,010,000.00	$	120,000.00	$	56,188.13	$	
11/1/26	$	1,890,000.00	$	$	52,963.13	$	229,151.25	
5/1/27	$	1,890,000.00	$	130,000 .00	$	52,963.13	$	
11/1/27	$	1,760,000.00	$	$	49,469.38	$	232,432.50	
5/1/28	$	1,760,000.00	$	135,000.00	$	49,469.38	$	
11/1/28	$	1,625,000 .00	$	$	45,841.25	$	230,310.63	
5/1/29	$	1,625,000.00	$	140,000.00	$	45,841.25	$	
11/1/29	$	1,485,000.00	$	$	42,078.75	$	227,920.00	
5/1/30	$	1,485,000.00	$	150,000.00	$	42,078.75	$	
11/1/30	$	1,335,000.00	$	$	38,047.50	$	230,126.25	
5/1/31	$	1,335,000.00	$	160,000.00	$	38,047.50	$	
11/1/31	$	1,175,000.00	$	$	33,487.50	$	231,535.00	
5/1/32	$	1,175,000.00	$	170,000 .00	$	33,487.50	$	
11/1/32	$	1,005,000.00	$	$	28,642.50	$	232,130.00	
5/1/33	$	1,005,000.00	$	180,000.00	$	28,642.50	$	
11/1/33	$	825,000.00	$	$	23,512.50	$	232,155.00	
5/1/34	$	825,000.00	$	190,000.00	$	23,512.50	$	
11/1/34	$	635,000.00	$	$	18,097.50	$	231,610.00	
5/1/35	$	635,000.00	$	200,000 .00	$	18,097.50	$	
11/1/35	$	435,000.00	$	$	12,397.50	$	230,495.00	
5/1/36	$	435,000.00	$	210,000 .00	$	12,397.50	$	
11/1/36	$	225,000.00	$	$	6,412.50	$	228,810.00	
5/1/37	$	225,000.00	$	225,000.00	$	6,412.50	$	231,412.50	
 	$	2,620,000.00	$	1,608,127.50	$	4,22s,121.so I

8

SECTION VII

J, CARTER ANDEUSEN
candersen@bushrose.com (813) 04-6405 [Direct Linc)

HAROLD D. HOLDER
hholdor@bue.hross.com
(813) 204-6436 (Diroel Linc!

April 15, 2019

1801 N. Highland Avenue Tampa, Florida 33602
(813) 224-9255[PhoneJ
(813) 223-9620 [Pu]
www.lmshross.com

Mailing Address:
Post Office Box 3913 Tampa, Florida 33601-3913

FOR SETTLE!MENT DISCUSSION PURPOSES ONLY
NOT ADMISSIBLE IN LITIGATION VIA EMAIL TO DOUGS@HGSLAW.COM & SHELLYLl@HGSLAW.COM
Poinciana West Community Development District c/o Douglas M. Smith, Esq.
Hopping Green & Sams
119 South Monroe Street, Suite 300
Tallahassee, Florida 32301 Dear Mr. Smith:
We represent Brenda Taylor, William Mann, and William  Wynn  (the "Residents").  As set forth in the enclosed motion and supporting affidavit, the Residents ate entitled to  recover costs of $54,146.66 incurred in successfully contesting bond  validation  sought  by  Poinciana West Community Development District ("Poinciana West CDD").

The Residents are seeking entry of a judgment holding Poinciana West CDD jointly and severally liable for the full amount of the Residents' costs of $54,146.66. However, in an effort to amicably resolve this matter, the Residents are willing to accept from Poinciana West CDD payment of 29.49% of the Residents' costs, which we understand is the percentage of validation costs apportioned to Poinciana West CDD under its interlocal agreement with PoincianaCDD.

The Residents hereby offer to accept payment of $15,967.85 from Poinciana  West CDD to satisfy its liability for the Residents' costs. In return, the Residents will release Poinciana West CDD for the remaining $38,178.81, which the Residents will seek to recover solely from Poinciana CDD. This offer will remain open for a period of JO days unless it is rejected or revoked before the expiration of30 days.

Harold D. Holder
J. Carter Andersen
Enclosures

S ECTION VIII

S ECTl·ON C

S ECTION 1

Poinciana West
Community Development District
Summary of  Check Register

March 11, 2019 to  April 30, 2019

	Fund	Date	CheckNo.'s	Amount		
	General Fund	3/14/19	1544	$	50.00		
	3/20/19	1545	$	9,325.65		
	3/21/19	1546-1549	$	22,330.58		
	3/28/19	1550	$	55.70		
	4/4/19	1551-1553	$	6,221.16		
	4/11/19	1554-1555	$	5,452.65		
	4/18/19	1556-1557	$	6,583.33		
	4/19/19	1558	$	24,524.52		
	4/25/19	1559	$	3,054.24		
			$	77,597.83		
	Payroll	Februa ry 2019					
	Charles Case ill	50048	$	184.70		
	Leonard Vento	50049	$	134.70		
	Peggy Gregory	50050	$	184.70		
	RoyLaRue	50051	$	184.70		
	Shirley Bzdewka	50052	$	184.70		

I

$	873.50
$	78,471.33 I

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 4/30/19
***  CHECK DATES 03/11/2019 - 04/30/2019 ***	POINCIANA WEST - GENERAL FUND
BANK A GENERAL FUND

PAGE	1

CHECK	VEND# ...••INVOICE....•..•EXPENSED TO...	VENDOR NAME DATE		DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
3/14/19 00007	12/11/18 3272	201811 320-53800-48200
SOD AROUND MAN HOLE COVER

STATUS

*

AMOUNT	.•••CHECK•...•
AMOUNT	#
50.00

3/20/19 00013

FLORALAWN 2, LLC
3/19/19 03192019 201903 300-20700-10000
FY19 DEBT SERVICE SER2017

-  - - - -  -  - - - -
*	9,325.65

50.00 001544

3/21/19 00005

3/21/19 00020

POINCIANA WEST CDD C/0 USBANK
3/15/19 1004862	201903 320-53800-47100
MOSQUITO MGMT SERV MAR19
CLARKE ENVIRONMENTAL MOSQUITO
3/15/19 2923	201903 320-53800-47000
AQUATIC MAINT. SRVC MAR19

- - - - - - -  - - -  -9,-32-5.65- 001545

-

*	1,833.33
- - - -  -  - - -  - - -1,-83-3.-33- 001546
*	4,750.00

CLARKE AQUATIC SERVICES, INC
3/21/19 00002	9/17/18 102657	201808 300-13100-10000
PROJ. CONSTRUCTION SEP18 10/25/18 103492	201809 300-13100-10000
PROJECT CONSTRUCTION-SEPT 12/21/18 104464	201811 300-13100-10000
PROJ. CONSTRUCTION NOV
2/15/19 105461	201901 300-13100-10000
AMENITIES-CONCLUSION 2019
3/18/19 106127	201902 310-51300-31500
GEN.COUNSEL/MTHLY MTG FEB

- - -	- - - -  - - -4,-75-0.-00- 001547

-

*	2,890.50
*	245.00
*	496.50
*	4,940.00
*	171.50

3/21/19 00017

HOPPING GREEN & SAMS
2/25/19 5283782	201902 310-51300-32300
TRUSTEE FEES FY17

- -  -  - - - -  - - - -8,-74-3.-50-
*	7,003.75

001548

3/28/19 00008

4/04/19 00028

U.S. BANK
3/19/19 6-494-63 201903 310-51300-42000
DELIVERY 03/12/19
FEDEX
3/28/19 1	201903 310-51300-31300
REV.AMORT SCHED 2017-2
3/28/19 1	201903 310-51300-31300
REV.AMORT SCHED 2017-1

- -  - -  - -  - - - -
*	55.70
-  -  -  - - - - -  - -
*	250.00
*	100.0·0

7,003.75 001549

55.70 001550

4/04/19 00007

DISCLOSURE SERVICES, LLC
4/01/19 3662	201904 320-53800-46200
LAWN MAINTENANCE APR19

- - - - - - - - - - - -3-50-.0-0 001551
*	4,691.16

FLORALAWN 2, LLC	4,691.16 001552

POIW POIN WEST CDD TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 4/30/19
***  CHECK DATES 03/11/2019 - 04/30/2019 ***	POINCIANA WEST - GENERAL FUND
BANK A GENERAL FUND

PAGE	2

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

STATUS

AMOUNT	.•••CHECK•.•••
AMOUNT	#

4/04/19 00016

4/01/19 2136197	201903 310-51300-31100
INTERIM ENG. SRVCS-MAR19

*	1,180.00

- -

GAI CONSULTANTS, INC

- - - - - - -

- - - -1,-1-80.00 001553

4/11/19 00001

4/11/19 00010

4/18/19 00005

4/18/19 00020

4/19/19 00013

4/01/1937	201904 310-51300-34000
MANAGEMENT FEES-APR19 4/01/1937	201904 310-51300-35200
INFORMATION TECH-APR19 4/01/1937	201904 310-51300-31300
DISSEMINATION-APR19  4/01/1937	201904 310-51300-51000
OFFICE SUPPLIES
4/01/1937	201904 310-51300-42000
POSTAGE
4/01/1937	201904 310-51300-42500
COPIES
4/01/1938	201904 320-53800-12000
FIELD MANAGEMENT-APR19
GOVERNMENTAL MANAGEMENT SERVICES-CF
3/31/19 L060GOIT 201903 310-51300-48000 NOT.OF MEETING 03/19/19
THE LEDGER
4/15/19 1004974	201904 320-53800-47100
MOSQUITO MGMT SERV APR19
CLARKE ENVIRONMENTAL MOSQUITO
4/15/19 3085	201904 320-53800-47000
AQUATIC MAINT. SRVC APR19
CLARKE AQUATIC SERVICES, INC
4/19/19 04192019 201904 300-20700-10000
FY19 DEBT SERVICE SER2017

*	3,750.00
*	125.00
*	416.67
*	.30
*	23.88
*	36.30
*	833.33

-

- -	-  - - - -  -  -  -5-,18-5-.48- 001554
*	267.17
- -  - - - -  - - - -  -  -26-7.-17- 001555
*	1,833.33
- -  - - - -  - - -  -  -1-,83-3.-33- 001556
*	4,750.00

- -

-  -  -  -  -  -  -  - - - -4,-75-0.00 001557
*	24,524.52

4/25/19 00002

POINCIANA WEST COD C/0 USBANK
4/22/19 106711	201903 310-51300-31500
GEN.COUNSEL/MTHLY MTG MAR

- - - -  - - - -  -  - 2-4,-52-4.-52-
*	3,054.24

001558

HOPPING GREEN &   SAMS	3,054.24 001559

TOTAL FOR BANK A TOTAL FOR REGISTER

77,597.83
77,597.83

POIW POIN WEST COD TVISCARRA

floralawn 2, LLC
Premier Lawn & Pest
P.O. Box 91597
Lakeland, FL 33804

Bill To

Poinciana West Community Development Dist c/o Governmental Managllmflnt Services Central Florida, LLC
1412 S Narcoossee Rd
Sl Cloud, Fl 34771

♦;

Invoice

Date	Invoice #	
12/11/2018	3272	

	P.O.No.	Terms	Project	
		
Due on receipt		
Quantity	
	Rate		
	503 Indian Wells • sod around man hole cover remove dead and replaced • completed: 11/8/18	50.00	50.00	

d, 1
SoJ.  A.,c,.,.,r.J. t't<..f'i l{ou.,	Co.J"C.t"'			
1bank you fo-r yom business.	Total	S50.00	
Corporate Office	Solivita Fax	E-mail	Web Site		
(863) 668-0494	(863) 225-956S	info@floralawn.com	www.florals.wn.com		

CHECK REQUEST FORM

DISTRICT/ASSOOATION:		c  (t,6?	/A..l<,,4df	C .Qr'.)	DATE: <..[/4'?,// 9
PAYABLE TO:  z;?,au 'a <":-B	I·I.a 4,,./	C?:, t">	c lo	It ,S.A-u,.L
AMOUNT REQUESTED:	J 2 •l / S 4r s:
REQUESTED BY:   ,	/ (/ •1 1 c 4 K :::>

DESCRIPTION OF NEED:   J	),,>1  f 	A Al   0:t...<vrw   ,  zl  S¾   5   $(  ?,_, U   'l   .r 

APPROVEDBY:        ,_,_.·..:......J. .-   _   .....,__: 	_

SIGNATURE:---" 	•

-------

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENTS FY2019 RECEIPTS

MAINTENANCE

GROSS ASSESSMENTS S CERTIFIED NET ASSESSMENTS $

309,892.74

DATE	DISTRIBUTION	GROSS ASSESSMENTS RECEIVED	DISCOUNTS	COMMISSIONS PAID	
,	INTEREST INCOME	NET	ASSESSMENTS RECEIVm	GENERAL
FUND	
				I					
11	14 118	ACH	$	1 . 305.99	$	52.22	25 .08	$	s	1 ,2 28.69	s	l 2 28 .69	
11 20 /18	ACH	$	4.277.90	$	219 . 74	s	81.16	s	-	s	3 ,977.00	s	3,977 .00	
11 23 / 18	ACH	$	7 ,089 .66	s	283.48	$	13 6.12	s	-	s	6 ,6 70 .06	s	6,6 70 .06	
11 30 /18	ACH	s	40,485.69	$	1,618.8 2	s	777.34	s	-	s	38 089.53	s	38 0 89 . S3	
12 12/18	ACH	s	71,703.59	s	2,866.46	s	1 376 . 74	s	-	s	67.460.39	s	67 460 . 39	
12	28118	ACH	$	156 440.34	$	6 252.93	$	3 003 . 75	$	-	s	147	183.66	s	147 183 .66	
1 15/19	ACH	s	12 , 504 . 94	·s	380 .54	$	242.49	s	-	s	11,881.91	s	n 881 . 91	
1 31 / 19	ACH	s	-	s	-	s	-	s	367.02	s	367.02	s	36 7.02	
2 1 5 / 19	ACH	$	3 ,917.97	s	78.33	s	76 . 79	s	-	s	3,762 .85	$	3 762.85	
3 15119	ACH	s	2,798.SS	· s	28.05	s	55.41 '	$	-	s	2 715.09	s	2 715.09	
		$	-	·s	-	s	-	$	-	s	-	s	-	
		$	-	s	-	s	-	s	-	s	-	s	-	
		s	-	s	-	s	-	$	-	s	-	s	-	
		s	-	s	-	s	-	s	-	s	-	s	-	
		s	-	s		s		$	.	s	-	s		
		s	-	s	.-.	s		s	s	s	-	
		s	-	$	s	$	-	s	-	s	-	
			I		
TOTAL COLLECTCD	$	3 00,5 24.63 s	11 . 780 .57 s	5,774 .88 s	367.02 s	2 83,336:2 _0 s	283 336.20	
P{RCENTAGE COLLECTED	97%	

Z91,299.18 100"

DEBT SER'IIICE

GROSS ASSESSMENTS S CERTIFIED NET ASSESSMENTS $

1,11 7,752 . 24
1,050,687  .11

DATE

GROSS ASSESSMENTS		COMMISSIONS DISTRIBUTION	RECEIVED	DISCOUNTS		PAID

ll fl 4 l l 8 11/20/18
11/23/18
11130/18
12/12/18
12/28/18
1/15/19
1131/19
2/15/19
3115/19

ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH

s

s

s

s

$

4,806.06
'15,742.68
24  030.30
141 ,435 .48
2S8  377.48
570  209.92
45,330.98

$
$
J
$

192 .22
808.53
961.10
5 656 .79

s

s

9 2.28 s
298 .68
461.38 $

INTEREST INCOME
-

NET ASSESSMENTS RECEIVm

DEBTSER'IIICE FUND

i

s
$
$

l

4,521.56

s

s

s

14,635.47   1
22,607.82     s

$ 10,331.72

s

2,71 5. 57 $

$

4 ,960 .92

s

133 063.12 s

243 084.84

s

s

$ 22,797.1 9

s	1,379.53

s 10 ,948 .25

s	536 ,464 . 48 s

s

$

13 . 731.60	s

-	$

s

s

879 .03 s

1 323.67 s

-	$

43,072.42 s

274.60 s

269 .14 s

-

$

...

$

13 187.86 s

1,323.67 s

$

s
$
$

9 ,61 2.12 .s

-

190.32 s

s

-

s

96.15

-

s

-

1
s

-

s

s

$

-
-

s

$

-

-

-

s

s

-

s

-	s

-

s
$

-
-
.

$

s

9 ,325.65

s

-

-

4,521.56
14,635.47
22,607.82
133,063.12
243,084.84
536 , 464 . 48
43  072.42
l   323.67
13,187  .86
C 9,3  25 .65
-
-
-
-

s

$

-

e

s
i

1

s

s

-

s
$
l

-	s

-

$

-

s

s

s

-

s

TOTAL COLLECTED
PERCENTAGE COLLECTED

s
s

$

.·

-

1 083,276.62

s
s

-

42 497.83 s

.
.
Z0 ,81 5.57

s
I

s

-

$

s
1,323.57    S	l,021,281i.89 s

-
1 021,28&.89
9r,

100%

o o 2.o7-I
)

INVOICE

Page: 1(1)
www.ctarte.com
TOLL-FREE: B00-323-5727 PHONE:
AR  Email:  acmunlllrecalvable@Clerke.com,
AR Oepl. Ext: 3139

Payment Instructions· Clarke Environmental Mosquito Management, lnc. . Electronic: Bank of America-Account: 8666607231- Routing: 071000039 Check: 16300 Collections Center Drive, Chicago, IL 60693

Customer#: Customer PO #:

B

P07800
NA

Invoice#: 001004862
Invoice Date: 03/15/19
Terms: Net 30 Days
Due Date: 04/15/19

Poinciana West Community Dev. Dist.
L	9145 Narcoossee Road
L	SuiteA206
Orlando, FL 32827-5768
T
0	George Flint	BY=-------------
Agreement no  1000002502	Consultant Pete Deglomine - Salesman Description		Total

CLARKE ENVIRONMENTAL MOSQUITO MANAGEMENT SERVICE

W9's can be found on our website at www.clarke.com
Service for March 2019

O.rde r totat	1,833 .33
":tr5
'\t. rt 'Mk   v	N.cvt'l
I - -'d- o - S-:3t -'-t7 I

1,833.33

Clarke Environmental Mosquito Management, Inc. is a Clarke Company
Clarke will charge applicable sales taxes unless a valid exemption certificate is Emailed to: accountsrecelvable@darke.com or faxed to: 630-672-7439

Helping make communities around the world more livable, safe and comfortable.	a

.--..
tt1 C\Ofl<e

INVOICE

Page: 1(1)
www.ctar1<e .com TOLL-FREE: B00-323-5727 PHONE: 630-894-2000
AR  Emai:l   accounts,,c;eivable@d"'1<e.com,

Payment fnstroctions: Clarice Aquatic Services, Inc.
Electronic: Bank of America - Account: 866660711B - Routing: 071000039
Check: 16308 Collections Center Drive, Chicago, IL 60693

AR Dept. Ext.: 3139

Customer#:	088096
Customer PO #:
B
I	Poinciana West Community Dev. Dist.
L	9145 Narcoossee Rd.
L	SuiteA206
Orlando, FL 32827-5768
T
0	George Flint

Invoice#: 000002923
Invoice Date: 03/15/19
Terms: Net 30 Days
Due Date: 04/15/19
1 :R :,9 1
BY=-------------

Agreement no 1000002499	Consultant	Pete Deglomine - Salesman	
Description		Total	

CLARKE AQUATIC MAINTENANCE SERVICES			

W9's can be found on our website at www.clarke.com Service for March 2019

ao	Order total	4,750.00
l\ c..	-	Stvc. Mo..rtc,
1-3ao - 53	"f7

4,750.00

Clarke Aquatic Services, Inc. is a Clarke Company
Clarke will charge applicable sales taxes unless a valid exemption certificate is Emailed to: accountsreceivabel @clarke.com or faxed to: 630-672-7439

Helping make communities around the world more livable, safe and comforlable.	a

Hopping Green & Sams
Attorneys and Caun1&1ani
1111S.Mon101Stl88t, Sia. 300
P.O. Bax6528
Tallahaalae,R.32314
850.222.7500

:J Y:_

Poinciana West Community Development District George Flint, District Manager
Governmental Management Services 1412 S. Narccossee Rd
St Ooud, FL 34771

September 17, 2018

I:\:. d	{).)>
\ -::,cc,_ \''1_, l ...\

Bill Number 1026S7 BIiied through 08/31/2018

Project Con&tructlon PWCDD	00103	MCE
FOR PROFESSIONAL SERVICES RENDERED

fRO..)(c.,"t' C.u S1RlAcr\GN 5(f\

08/10/18	MCE	Work on pond conveyance and maintenance Issues; prepare for meeting with
Leo, Good, Flint and Pila.
08/17/18	MCE	Prepare for, travel to and attend meeting with GAI, district manager and
Avatar; retum travel.

08/22/18	MCE	Revise pond conveyance documents based on meeting with district manager, district engineer and developer.

08/23/18	MKR	Review remaining conveyance Items.
08/24/18	MKR	Review stormwater ponds dedication task list; prepare process checklist

08/28/18	MKR	Review ownership and encumbrance report regarding st:ormwater tract P-19A and P·19B.

1.20 hrs

3.80 hrs

1.40 hrs

0.40 hrs

1.10 hrs

hrs

Total fees for this matter	$2,890.50

MATIER SUMMARY

Eckert, Mlcttael C,		6.40 hrs	310 /hr	$1,984.00	
Rigoni, Michelle K.		3.70 hrs	245 /hr	$906.50	
	TOTAL FEES			$2,890.50	

TOTAL CHARGES FOR THIS MA1TER
BIWNG SUMMARY

$2,890.50

Eckert, Michael C.	6.40 hrs	310 /hr	$1,984.00	
Rigoni, Michelle K.	3.70 hrs	245 /hr	$906.50	

TOTAL FEES	$2,890.50

Poinciana West COD • Project C	BIii ND, 102657	Page 2.
TOTAL CHARGES FOR THIS Bn.L	$2,890.50

Please include the bill number on vour check.

Hopping Green & Sams
Attorneys and C0111sal0111
119 S. Monroe Streei Ste. 300
P.O. Box 6626
Tallahassee, Fl32314
850.222.7500

1; :-:0;,
BY·-------------

=== =======-=a=================== STATEMENT ===========•--=-•-m==s:s=========
October 25, 2018

Poinciana West Community Development District George FIi District Manager
Governmental Management Services
1412 s. Narcoossee Rd
st. aoud, FL 34771

BIil Number 103492
BIiied through 10/31/2018

Project Construction PWCDD	00103	MCE
FOR PROFESSIONAL SERVICES RENDERED
D9/05/18	MKR	Prepare qurt-dalm deeds from Poinciana West COD and Avatar to Poinciana COD conveying tract P-lF (Phase I-F Unit 1); prepare quit-claim deeds from Poinciana West CDD and Avatar to Poinciana COD conveying tract P-1{Phase SI).

Total fees for this matter

1.00 hrs

$245.00

MAU ER SUMMARY

Rigoni, Michelle K.

TOTAL FEES

1.00 hrs

245 /hr	$245.00

$245,00

TOTAL CHARGES FOR THIS MATTER	$245.00

BILUNG SUMMARY

Rigoni, Michelle K,

TOTAL FEES

1.00 hrs

245  /hr	$245.00

$245.00

TOTAL CHARGES FOR THIS BILL	$245,00

Please Include the bill number on vour check.

Hopping Green & Sams
Attomeys and Counselors
119 S.Monroe S1raet, Ste, 300
P.O. Box 6526 Talahaasee, FL 32314
850.222.7500

BY: 	

--------

=========m=================•c====	STATEMENT ====================m============
December 21, 2018

Poinciana West Community Development District George Alnt, Dlsbict Manager
Governmental Management Services
1412 s. Narcoossee Rd
St. Ooud, FL 34771

Project Construction
PWCDD	00103	MCE
FOR PROFESSIONAL SERVICES RENDERED

1l.ct	1- C-l:>\-lOO
Pr<.>j. Cu.st-Mr..\{c.(\ 'l',IOV
({

Bill Number 104464
BIiied through 12/31/2018

11/16/18	MKR	Perform real property due dlllgence regarding pond conveyance.
11/26/1B	MKR	Review status of pond due diligence; prepare memorandum regarding pond
conveyance status.
11/29/18	MCE	Provide pond conveyance memorandum to board. 11/29/18	MKR	Finalize pond conveyance status memorandum.
Total fees for this matter

1.00 hrs

0.70 hrs

0.10 hrs

0.20 hrs

$496.50

MATTER SUMMARY

Eckert, Michael C.		0.10 hrs	310 /hr	$31.00	
Rigoni, Michelle K.		1.90 hrs	245 /hr	$465.50	
	TOTAL FEES			$496.50	

TOTAL CHARGES FOR THIS MATTER	$496.50

BILUNG SUMMARY

Eckert, Michael C.	0.10 hrs	310	/hr	$31.00	
Rigoni, Michelle K.	1.90 hrs	245	/hr	$465.50	
TOTAL FEES				$496.50	
TOTAL CHARGES FOR THIS BILL				$496.50	

Please include the bill number on vour check.

opping Green & Sams
Attomeys and Counsellllll

119S.Monro&Slraet, Sta.300
P.O.Box 6526
Talahusea, FL 32314
aso.222.1500
=••==•=======:===============-= = STATEMENT =====- ======z=••zz=•--- ======•=
February 15, 2019

Poinciana West Community Development Disbict qo Governmental Management Services - Central Rortda
9145 Nara,ossee Road, Suite A206
Orlando, FL 32827

AMENmES CONCWSION (2019)
PWCDD 00108 MCE

FOR PRQFE$S9NAL SERVICES RENDERED

BY= ------------

Bill Number 105461 BIiied through 01/31/2019
tta ( )
l· 3uo - f?>\ • loo
t\-t- -	1 &O\.CC

01/03/19	OMS		Research motion to tax costs and strategy with respect to same; analyze and evaluate response to same.

01/04/19	OMS	Revise and finalize motion for substitution; prepare e-mails to new counsel; finalize and file motion.

01/07/19	OMS	Research motion to tax.
01/08/19	OMS		Evaluate and prepare memorandum regarding recovery of costs pursuant to motion to tax; review and follow-up regarding Anderson affidavit; review local and adminisb'ative rules regarding taxation motions.

1.20 hrs

0.40 hrs

1.30 hrs

4.20 hrs

01/09/19	OMS
01/10/19	OMS
01/14/19	OMS
01/15/19	OMS

01/17/19	OMS

01/23/19	OMS

01/30/19	OMS

Follow-up regarding order rega lng substitution.
Review and revise memorandum regarding motion to tax costs; research same. Follow-up regarding motion for substitution.
Check status of substitution.
O:,nfer with Stimler; review cost memorandum regarding same; confer with
Stimler.
Review docket; prepare letter to Judge Selph regarding substitution.
Review Stimler response; research strategy; prepare opposition to motion to
tax costs.

0.30 hrs

1.70 hrs

0.10 hrs

0.10 hrs

0.90 hrs

0.50 hrs

4.40 hrs

01/31/19	OMS	Follow-up regarding motion for substitution.

Total fees for this matter

0.10 hrs

$4,940.00

MAUER SUMMARY

Smith, Douglas M.	15.20 hrs	325 /hr	$4,940.00

Amenities - Conduslon (2019)	BIi No. 105461	Page 2
--= ----------- ------=--------===---===--==-----=----------==---------==---------==---

TOTAL FEES	$4,940.00

TOTAL CHARGES FOR THIS MATTER

BJWNG SUMMARY
Smith, Douglas M,

TOTAL FEES

TOTAL CHARGES FOR THIS BILL

15.20 hrs

$4,940.00

325 /hr	$4,940.00

$4,940.00

$4,940.00

Please include the bill number on vour check.

Hopping GTeen & Sams
Attorneys andCounselols
119 S. MllllDB SIJaet, Sia.300
P.O.SOJC6526
Tallahassee, FL 32314 SSD.222.7500
--=--=--------=--•--------=----= STATEMENT ----------s-------==	=--
March 18, 2019

,	R

Poinciana West Community Development District George Flint, District Manager
Governmental Management Services 1412 S. Narcoossee Rd
St. Ooud, FL 34771

!, fl

em Number 106127
BIiled through 02/28/2019
t+
G		-Ccwl'kl /h¼t-.. t-U) te)> I -3lo- 3 3.\=,

General Counsel/Monthly Meeting PWCDD'	00001	MCE
FOR PROFESSIONALSERVICES RENDERED

BY=-------------

02/28/19	JLK		Continue Americans with Dlsabllltles Act-related research and case law updates; continue negotiating ADA website agreement; confer with district manager regarding various posting and ADA-related Issues.

0.10 hrs

02/28/19	SRS

02/28/19	CGS

02/28/19	LMF

Research Americans with Disabilities Act website accessibility. Monitor proposed legislation which may impact district,
Review website regarding regulatory compliance status and ADA compliance.

0,10 hrs

0.30 hrs

hrs

Total fees for this matter	$171.50

MATTER SUMMARY

Stuart, Cheryl G.		0.30 hrs	365 /hr	$109.50	
Klllnski, JenniferL		0.10 hrs	250 /hr	$25.00	
Flore, Lydia M. - Paralegal		0.10 hrs	125 /hr	$12.50	
Sandy, Sarah R.		0.10 hrs	245 /hr	$24.50	
	TOTAL FEES			$171.50	

TOTAL CHARGES FOR THIS MATI'ER	$171,50

BILUNG SUMMARY

Stuart, Cheryl G.	0.30 hrs	365 /hr	$109.50	
Kllinskl, Jennifer L.	0.10 hrs	250 /hr	$25.00	
Aore, Lydia M. - Paralegal	0.10 hrs	125 /hr	$12.50	
Sandy, Sarah R.	0.10 hrs	245 /hr	$24.50	
TOTAL FEES			$171.50	
TOTAL CHARGES FOR THIS BILL			$171.50	

Poinciana West mo - General c	Bill No. 106127	Page 2
•=• ••=•••••--====-=•-=--z--===--=---=--------------=- =z ------------------=:======---
Please include the bill number on your check.

Corpora1e Trust Services EF'•MN-WN3L
60 Lilli119Ston Ave.
St Paul, MN 55107

Invoice Number: Account Number: Invoice Date: Direct Inquiries To: Phone:

02/25/2019
STACEY JOHNSON
407-835-3805

[$3bank.	-- 2/3

POINCIANA WEST COD
C/0 GOVERNMENTAL MANAGEMENT SERVICES 9145 NAACOOSSEE RD STE A2O6
ORLANDO FL 32827

POINCIANA WEST CDD 2017

The followin, is a statement of transaction·s rtainin to our accounl For lurtherinfonnation lease review the attached.

STATEMENT SUMMARY
L PLEASE REMIT BOTTOM COUPON PORTION OF THIS PAGE WITH CHECK PAYMENT OF INVOICE. TOTAL AMOUNT DUE	$7,003.75
AU lrwoices are due upon receipt.

\t'p
Trv..':lt-<X- f	PY\1
, - \o -Sr3- "3 3

m !R :,9 ,
BY: 	_

Please detach at perforation and return bottcm portion of the slatement with your check, payable to U.S. Bank.

POINCIANA WEST COD 2017

Please mall payments to:
U.S. Bank CM-9690
PO BOX70870
St. Paul, MN 55170-9690

I_

[!Ijbank.

	3/3	
Invoice Number:	5283782		
Invoice Date:	02/25/2019		
Account Number:	274037000		
Direct Inquiries To:	STACEY JOHNSON		
Phone:	407-835-3805		

Corporate Trust Services EP-MN-WN3L
60 Livingston Ave.
St. Paul, MN 55107

POINCIANA WEST COO 2017

Accounts Included In This Relationship:

CURRENT CHARGES SUMMARIZED FOR ENTIRE RELATIONSHIP

Detail of Current Charges	Volume	Rate	Portion of Year	Total Fees

04200 Trustee
04200  Trustee

1.00
1.00

3,750.00
2,750.00

100.00%
100.00%

$3,750.00
$2,750.00

Subtotal Administration Fees - In Advance 02/01/2019 - 01/31/2020

$6,500.00

Incidental Expenses	6,500.00	0.0775	$503.75	
Subtotal Incidental Expenses			$503.75	
TOTAL AMOUNT DUE			$7,003.75	

la

The fees shown on tlis in'IOice are reflective of th• most recent fee schedule or notice of fee adjustment provided by U.S. Bank.
Page2of 2

X	 	Invoice Numbe
 	6-494-63848	

r	Invoice Date 
 	Mar 19 2019 

FedEx Tax ID: 71-04270D7

Billing Address:
POINCIANA WEST COD
135 W CENTRAL BLVD STE 320
ORLANDO FL 32801-2435

Invoice Summary FedEx Express Services Total Charges
TOTAL THIS INVOICE

Other discounts may apply.

USO
USO

ShiRping Address: POINCIANA WEST COD 135W CENTRAL BLVD STE320 ORLANDO FL 32801-2435

$55.70
$55.70

Invoice Questions?
Contact FedEx Revenue Services
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¥6
\	0,(1:J.(\'!\
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RECEIVED
MAR 2 5 2019
BY: 	_
..............-...--······-·····-...,-...........-.........□etailed.de criptions. of.sureharges.can.beJocated. at.fedex.com............- ...............................................

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To ensure proper credit, please return	I	.	N	b	I	.	A
lhisportionwilhyourpaymenttofedEx.	0V01Ce    Um  er	0VOIC8 mOURt
10 Fec1Ex	6-494-63848	us□ $55.70
Remittance Advice	Your payment is due by May 03, 2019

b494b384 8b□□a□ass7□78 743262753□□□□□□□oaaaaa□□ss7□7□

0040734 01 AB 0.409 "AUTO T4 0 1077 32601-243595 .C01-P4077 4-11
•1•1•IIII I 111I111IllII, I,, I,1  I 11I111111111111I1•II II  II   l1,nll•II'
POINCIANA WEST CDD	•	•• •
135 W CENTRAL BLVD STE 320
ORLANDO FL 32801-2435

1,111,1i111'11111111111111,11 1111111, I"111111111111111,1.. 111,1
FedEx
P.O. Box 371461 Pittsburgh PA 15250-7461

llllll1111111111111111 11111111111111
60024770016511	I 077-01-0D-0040734-0002-0070843

 	Invoice Numbe

r	Invoice Date 
 	Mar 19 2019 

 	6-494-63848	
FedEx Express Shipment Detail By Payor Type (Original)

,a,.RDamhl;t

Ship	Mer 12.2ffl  ··	t:ust.Ret.::Poii1di 1tWe boo
Par1f	RefiJ.3:.	., ... i .itl t'
Fuel Surcharge• FedEx has applied a fuel surcharge of 5.7S,t, to this shipment
Distance Based Pricing, Zone 2
Package Delivered to ReclplentAddren · Ralaase Authorized

 	Page 
2 of3

--

-

Automation	INET	kmltr	lllCilUU1	
Tracking 1D	n46B74117B4	George Flint	Charles W. Case, Ill	
Service Type	FedEx Standard Overnight	GMS-CF,LLC	642 TAPATIO LN	
Package Type	FedEx Pak	135 W, Central Blvd.	KISSIMMEE FL 34759 US	
Zone	02	ORLANDO FL 32801 US		
Packages	1			
Rated Weight	2.0 lbs,0.9 kgs			
Delivered	Mar 13, 201915:02	Transportation Charge		
Svc Area	A3	Fuel Surcharge		
Signed by	see above	Residential Delive	-    -    -    -    -    -    ---=:s     ·-	

 -

=-

6.38-

- - - - - -.,

.4 c1'-:5-:c

-

-

0.61

FedEx Use	000000000/1236n/02
$hip DIiie: Miat 1Z a111,e
Payor. Tmrd Party

Total Charge
Gust. Ref.: Pmndana Wesf COO
flefJl3:

USD	$11.14

FuelSurcharge • FedExhas applied afuel surcharge of 5.75% to this shipment
Distance Based Pricing, Zone 2
Package Delivered to Recipient Address• Release Authorized

Automation	INET	hruw.			
Tracking ID	774687420447	George Flint	Leonard Vento		
Service Type	FedEx Standard Overnight	GMS-CF, LLC	-1255 HARBOR RIDGE DR		
Package Type	FedEx Pak	135 W. Central Blvd.	KISSIMMEE FL 34759 US		
Zone	02	ORLANDO FL 32801 US			
Packages	1				
Rated Weight	2.0lbs,0.9kgs				
Delivered	Mar 13, 201915:22	Transportation Charge		6.38	
Svc Area	A3	Fuel Surcharge		0.61	
Signed by	see above	Residential Delivery	=	4. 15	
FedEx Use	000000000/123677/02		

Total c•■rge

USD	$11.1'

---·-··-····-·····-·····-····-·····-·--------

.FedEx® Billing O■line
FedEx Billing Online allows you to efficiently manage and pay your FedEx invoices online. It's free, easy and secure. FedEx Billing Online helps you streamline your billing process. With all your FedEx shipping information available in one secure online location, you never have to worry about misplacing a paper invoice or sifting through reams of paper to find information for past shipments. Go to fedex.com to sign up todayI

1077 -01- CJ0.0040 7 34 -0002-0070843

Shlplafe:.Maru.mm
T11iffl P-:11

 	Invoice Number	Invoice Date	 	Page 
 	6-494-63848		Mar 19 2019	3 of 3
Reuefs.#t.3R: e. i P.oinof.a. n.aWestC'-,D- D

Fuel Surcharge. Fed Ellhas applied a fuel surcharge cf5.75% to this shipment
Distilnee Based Pricing, Zone 2
Package Delivered to ReclplentAddress • Release Authorized

Automation Tracking ID	INET 774687427349	
George Flint	Recipie■t
Shirley Bzdewka		
Service Type Package Type Zone	FedEx Standard Overnight FedEx Pak
02	GMS·CF,LLC
135 W. Central Blvd,
ORLANDO FL 32801 US	927 SAN RAPHAEL ST KISSIMMEE FL 34759 US		
Packages	1				
Rated Weight	2.0 lbs, 0.9 kgs				
Delivered	Mar 13, 201915:05	Transportation Charge		6.38	
Svc Area	A3	Fuel Surcharge		0.61	
Signed by	see above	Residential Daliva	 		4.15	
FedEx Use	000000000/123677/02	Total Cb_aige	USD	$11.14	
Sliip    Mara.2lffil	ea Raf.: PBilli:iana West CDt)
IPa,er. Tl1ird Party	Rate
Fuel Surcharge• FedEx has applied 'a fuel surcharge of 5.75% ta this shipment
Distance Based Pricing, Zona 2
Package Delivered to Recipient Address• Ralaa,e Authorized

Automation
Traeking ID	INET
774687430389	
George Flint	
Peggy Gregory		
Servic11 Type
Package Type
Zone	FedEx Standard Overnight
FedEx Pak
02	GMS·CF, LLC
135 W. Central Blvd.
ORLANDO FL 32801 US	742 SAN RAPHAEL ST KISSIMMEE FL 34759 US		
Packages	1				
Rated Weight	2.0 lbs,0.9 kgs				
Delivered	Mar 13, 2019 14:56	Transportation Charge		6.38	
SVc Area	A3	Fuel Surchar11e		0.61	
Signed by	see above	Residential Delivery		4.15	
FedEx Use	000000000/123677/02	Total Charga	USD	$11.14	

ShipDate:Mer \2, mi	GIISt. Ref..: f.ulciima,West mtil
Pay.or: Third Partv	hfJ#B: ,,	t
Fuel Surcharge• FedEx has applied a fuel surcharge of 6.76% ta !his shipment
Distance Based Pricing, Zone Z
Package Delivered to Reciplen!Address - Release Authorized

ef :.

Automation Tracking ID Service Type
Package Type Zone	INET
774687440427
FedEx Standard Overnight
FedEx Pak
,02	.IHJl!1
George Flint
6MS-CF, LLC
135 W. Central Blvd.	Recipient
Roy LaRue
211 SAN VICENTE LN KISSIMMEE FL 34759 US		
Packages
Rated Weight	
2.0 lbs,0.9 kgs				
Delivered	Mar 13, 2019 15:00	Transportation Charge		6.38	
Svc Area	A3	Fuel Surcharge		0.61	
Signed by	see above	Residential Delivery	 		 		4.15	
FedEx Use	000000000/123677/02	Tetal Charge	USD	$11.14	
			Third Party Subtotal	USO	$55.70	
			Total FedEx Express	USD	$55.70	

ORLANDO FL 32801 US

10 77 -01 -0 D-0040734-0001-00 70842
,.

Disclosure Services LLC 1005 Bradford Way

Bill To

Kingston, TN 37763

Invoice

Date	Invoice#	
3/28/2019		

recc 1r m1
lfil	APR O l  'lfll9	1fil

Poinciana West CDD c/oGMS

BY:  	

----

Terms	Due Date	
Net30	4/27/2019	

Descliptien	Amount	
Amortization Schedule
Series 2017-2 5-1-19 Prepay $35,000 Amortization Schedule
Series 2017-1 5-1-19Prepay $5,000

it
I • 3((.)-..5('3-3'3
-A t	\'7-:z.
flR» -	tQon t	250.00	
	100.00	
	Total	$350.00	
	Payments/Credits	$0.00	
	Balance Due	$350.00	

fl	,! ?!' 2, LLC
P.O. Box 91597

Poinciana West Community Development Dist c/o Oovemmen1Bl Management Services Central Florida, LLC
1412 S Narcoossee Rd
St Cloud, Fl 34771

Lakeland, FL 33804

BillTo

Invoice

Date	Invoice#	
4/1/2019	3662	

ij ccn:11w
fill	APR O 2 'ltll9	l!!J
BY:-------------

	P.O.No.	Terms	Project	
		Due on receipt		
Quantity	Description	Rate	Amount	
l	Monthly Lawn Maintenance per origmal contract - November 2016 - Poinciana West
CDD	k=7
Billing  for April 2019	LllO.u..t\ 111.'te.ri"'-t.t- Ay..-l9
l-"3 !)- S3 - C

	4,691.16	4,691.16	
Thank you for your business.	Total	$4,691.16	
Corporate Office	Solivita Fax	E-mail	Web Site		

	(863} 225-9565	info@flomlawn.com	www.floralawn.com		

(j

qc1, consultdnb

INVOICE

Orlando_
618 E. South Street, Suite 700
Orlando, FL 32801

T 407.423.8398
F 407.843.1070

George Flint
Governmental Management Services 9145 Narcoossee Rd Ste A206 Orlando, FL 32827

BY; 	_

April 1, 2019 Project No: Invoice No:

A171207.00 2136197

Project	A171207.00	Poinciana West Community Development District Engineering Services
Bl5Plcg	! tshJ	! --------------------------------
Task	003	2019 General Support
Professional Personnel

Engineering Director/senior Director Leo, Kathleen
Totals
Total Labor
Billing Umits
Total BIiiings Limit Remaining

Hours	Rate	Amount

4.00	295,00	1,180.00
4.00	1,180.00

Current	Prior	To-Date
1,180.00	2,141.56	3,321.56
20,000.00
16,678.44

1,180.00

Total this Task	$1,180.00

Outstanding Invoices
Number

Date	Balance

Total this Invoice	$1,180.00

it\

2135249
Total

2/28/2019	961.56	(n......  °'j· ;)	-	ti
961.56	1-?;i\o-S\ - \\

gaiconsultants.com

Project	A171207.00	Poinciana West. Community Development Dis	Invoice	2136197

Billing Backup
GA1 Consultants, Inc.	Invoice 2136197 Dated 4/1/2019

Monday, April 1, 2019
1:33:18 PM

---------------------------------------------

Project	A171207.00	Poinciana West Community Development District Engineering Services
Task	003	2019 General Support
Professional Personnel

Engineering Director/Senior Director

Hours

Rate

Amount

04136	Leo, Kathleen	3/19/2019
meeting & travel
Totals
Total Labor

4.00

4.00

295.00	1,180.00

1,180.00

1,180.00

Total this Task	$1,180.00	
Total this Project	$1,180.00	
Total this Report	$1,180.00	

gaiconsultants.com
Page2

GMS..central Florida, LLC
1001 Bradford Way Kingston, TN 3n63

Invoice

BIii To:
Poinciana Wst COO 135West Central Blvd Sulte320
Orfando, FL 32801

lnvolca #: 35
Invoice Date: 3/1/19
Due Date: 3/1/19
Case:
P.O. Number:

D

.	·_::-.;·!n :···...	: .._.	:  ·

, , ..,,:-::-: J- ,.'ff ou ra/Qty-. , -

: Rate

·   ·:     ·!   !·    : :··    .	..	.. . . 1

;_ I

Management Fees - March 2019 :!>if
1iJfonnat1qn·ra nQl iw.·:.. March 2019 s2.
'.O01lsf's.1eCmetSnliaptplollena·A··gse-·ni",·t'S·.:e· rv··ic.e.s. - M··:·ar•c•.h 2.0. 19 '3 LS
Postage c,.-z,
'Coples·_,'2-S-	.     :·;

:.·-:	.	3,750.00
·12!00	3,750.00
125.o,o·
416.67
·0 2
7.66
0.1·5	
		.	416.67
0.42		
			7.66		
			0.15		

Total	$4,299.90	
Payments/Credits	$0.00	
Balance Due	$4,299.90	

GMS-Central Florida, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

Bill To:
Poinciana West COO 135 Wnt Central BLvd Suite 320
Orlando, FL 32801

Invoice #:  36 Invoice Date: 3/1/19
Due Date: 3/1/19
Case:.-
P.O. Number:

; .

,-..	:
..::

. .  .·. .".'\

:• :·.:: •:.\!i Houl"II/Qty

Reid Management - March 2019 I.'?» 2. .	., ?-		833.33	833.33	
 		 		Ider'\			14.31	14.31 "'.	

Total	$847.64	
Payments/Credits	$0.00	
Balance Due	$847.64	

1	BIWNGPERIOD	I 2	ADVERTlSER/aJENTNAME	
03/04/19 - 03/31/19 I  POINCIANA WEST COD	
23	TCJTALAMOUNTDUE	"UNAPPLEDAMOUNT I a	lcRMSOFPAYMENT	
267.17	I NET 15 DAYS	
21	CURRENTAMOUNTDUE I 22	30DAYS	I	60DAYS	I	OVER SO DAYS	
267.17 I	.oo l	.oo I	.00	

   NEwsCHJBF
LAKELAND, FL • WINTER HAVEN, FL TEl:( )"470-7133 • FAX:{ } 2-7825 FEDERAL ID#:47-2464860

E 

ADVERTISING INVOICE and STAlEMENT	
 24   INVOICE NUMBER	•    PAGE#	5	BWNGDAl

      7 AOVERT1SER/CU91TNUMB 

 	1026185	1	03/31/19		 	
8	8 - 236

STACIE VANDERBILT
POINCIANA WEST COD
135 W CENTRAL BLVD STE 320 ORLANDO Fl	32801-2435 111,11,111111,111,1111I111111.. 111111II•I111illIIdi111, hIii hi•

( 9	REMIT11'NCEADDRESS	
THE LEDGER/ NEWS CHIEF
P.O. BOX 913004
ORLANDO, FL 32891-3004

2l01□2 b18SDDDDD2b7175

PLEASE DETACH AND RETURN UPPER PORTION wmt YOUR REMITTANCE
1D DATE	11 NEWSPN>ER REFERENCE	12IUIU DESCR111110N - OTHER COMMENTS/CHARGES	1e    e, •  =  u N•TS
SAUSIZE	11
'IIJ	TIM	U N	19 GROSSAMOI.NT	20 . NET AMOUNT	
0 /03
3/08	
L060GOIT3L LEGAL LINE AD	BALANCE FORWARD NOTICE OF MEETING PO INCIANA WEST COMMUN( LKL/FULL,LNET/FULL
notice
0001 L060GOIT3L
Stacie
l:l<tD
I -'3\o·S\:,-1{ &
tvot.ot  NWCk•'f'  o-:a,I IC\ hq

OUR CONTINUED BUSINESS. CONT GARDING AD BILLING D I SCREPAN C	
lx55L		
1	
267.17		.00
267.17	

RE	

: C E I V	

e:n		
						APR  O 8 2011			
	
WE APPRECIATE
REP DIRECTLY R		
,CT YOUR AC< IES.	
T	BY:				

STATEMENT OF ACCOUNT	AGING OF PMTDUEACOOUNTS		
21 CURRENT NETAMOUNT DUE 22	30DAYS	60DAYS	OVERIIODAYS	'UNAPPLIEOAMOUNT	23	TOTALAMOUNTDUE	

267.17	.00	.00	.00	267.17

j• l, i ■ ffmwsCHIEF

Questions oa au Invoice call:
'&l: (866) 470-7133 'Fax: (863) 802-7815	GateHol Media"

2' INVOICE NUMBER	25	
	1	BILLING PERIOD	I 6 BIU.EDACCOUNTNUMBER	I	7	ADI/ER'TlSER/	aJE	NTN UMIIBl l 2	ADVERTISER/CUENTNAME	
1026185	03/04/19	-	03/31/19	I 758309	I	IPo	t NCI ANA	WEST	coo	

THE LEDGER
LEGAL ADVERTISING
FEDERAL ID #47 2464860	INVOICE NUMl!IER	
	L060GOIT3L	
			
	BILLE		
BILL'EO ACCOUNT NAME ADDRESS			
STACIE
POINCIANA WEST COD
135 W CENTRAL BLVD STE 320
ORLANDO, FL 32801	
LAKELAND LEDGER PUBLISHING
PO BOX 913004
ORLANDO, FL 32891	

PLEASE RETURN THIS INVOICE ALONG WTH YOUR REMITTANCE

DATE	
NEWSPAPER REFERENCE	

Oesc:ription	

Size	
PAID	

NET AMOUNT	
'7°19	

L060G0IT3L	

REGULAR MEETING NOTICE

RECEIVED
APR O 8 2019
BY:	

1 X55		

$	267.17	
							
BILLED ACCOUNT NUMBER:	758309		
	TOTAL AMOUNT DUE	
	$287.17	

AFFIDAVIT OF PUBLICATION THE LEDGER
Lakeland, Polle County, Florida
STATE OF FLORIDA) COUNTY OF POLK)

Before the undersigned authority personally appeared Rhonda Gentle who on oath says that she is an Accmmt Executive for Advertising at The Ledger, a daily newspaper published at Lakeland in Polk County, Florida; that the attached copy of advertisement, being a

PUBLIC NOTICE OF MEETING

In the matter of REGULAR MEETING OF THE BOARD

Concerning POINCIANA WEST CDD was published in said newspaper in the issues of 3-8 2019
Affiant further says that said The Ledger is a newspaper published at
Lakeland, in said Polk County, Florida, and that the said newspaper has hereto been continuously published in said Polk County, Florida, daily, and has been entered as second class matter at the post office in Lakeland, in said Polk County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that she has neither paid nor promised any person, fum or corporation any discount, rebate, commission or refimd for the p  seofsecuring this advertisement   for publication in the said newspaper.

-·-

Rhonda Gentle
Advertising  Account Executive
Who is personally known to me.
.ft_to  and-:- befure me tru, 8th	-	A.D.2019
.J --  CM,,...	rs-
Notary Public

SEAL

PATRICIA ANN ROUSE
MY COMMISSION# GG 003762 EXPIRES: October 17, 2020
Bonded Thru Notary PubUc Underwriters

INVOICE

Page:  1(1)
www.clarke.com
TOLL-FRE E: 600-323-5727
PHONE: 630-894-2000
AR Emel!: eccounlsrealiv;,ble@Ciarl<e.com,
AR Cept. Ext: 3139

Payment Instructions· Clarke Environmental Mosquito Management, Inc. Electronic: Bank of America - Account: 8666607231 - Routing: 071000039 Check: 16300 Collectfons Center Drive, Chicago, IL 60693

P07800
NA
Poinciana West Community Dev. Dist. 9145 Narcoossee Road
SuiteA206
Orlando, FL 32827-5768 George Flint

Invoice#: 001004974
Invoice Date: 04/15/19
Terms: Net 30 Days
Due Date: 05/15/19

BY: 	_

Agreement no 1000002502	Consultant Pete Deglomine - Salesman

CLARKE ENVIRONMENTAL MOSQUITO MANAGEMENT SERVICE

W9's can be found on our website at www.clarke.com Seivice for April 2019

5

1,833.33

Mo:i't!-'-'-""\-o M	l"r-·\ C,
1- o t,- c;:,-g-- - 1 n 1

1,833.33

Clarke Environmental Mosquito Management, Inc. is a Clarke Company
Clarke Will charge applicable sales ta>ces unless a valid exemption certificate is Emailed to: accoumsrecelvable@clarke.com or faxed to: 630-6n-7439

Helping make communities around the world more livable, safe and comfortable.	a

INVOICE

Page: 1(1)
www.clorke.com TOLL-FREE: 800-323-Sm PHONE: 630-894-2000
AA EmaU: acoountsrecelvable@clarke.cx,m,
AR D&pl Ext.: 3139

Payment Instructions; Clarke Aquatic Services, Inc.
Electronic: Bank of America • Account 866660711B • Routing: 071000039
Check: 16308 Collections Center Drive, Chicago, IL 60693

Customer#:	088096

Customer PO #:

Poinciana West Community Dev. Dist.
9145 Narcoossee Rd.
Suite A206
Orlando, FL 32827-5768

Invoice#: 000003085
Invoice Date: 04/15/19
Terms: Net 30 Days
Due Date: 05/15/19

George Flint	BY: 	_

ii · •.

Agreement no  1000002499	Consultant Pete Deglomine - Salesman

CLARKE AQUATIC MAINTENANCE SERVICES

WS's can be found on our website at www.clarke.com
Service for April 2019

It. ;le:,
Act_.u..c.,..	M.eunt.	SV'Vc...	I ct
1- a.:- - S'? , 7

4,750.00

4,750.00

Clarke Aquatic Services, Inc. is a Clarke Company
Clarke will charge applicable sales taxes unless a valid exemption certificate Is Emailed to: I\ICCOuntsrecelvable@cJarke.com or faxed to: 63CHln-7439

Helping make communities around the world more livable, safe and comfortable.	a

CHECK REQUEST FOR M

DISTRICT/ASSOCIATION:	7:i,41

e/a     "   e	?<le ,t.;f;     C/)A	

PAYABLE TO:       ,	_,.t'rVY3<	U)u     t:	CAP  	

AMOUNT REQUESTED:	'8 .2-Y. 5 .Z -1/.0 2 

REQUESnD BY:   J	tJ.,:! C	

ACCOUNT#

<.:::,:,

DESCRIPTION OF NEED:   , 	.!,lY; ,q	A.., f		I'(  ,{  	?1  Jf< SV y?   ,n :n.1

APPROVED BY:      ._ ,	,,.	=.      --  	

SIG NATURE: _   	,;,,, 	,.  
r

,,.,._.	_

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENTS FY2019 RECEIPTS

MAINrBIANCE

GROSS ASSESSMENTS  $
CERTIFIED NET ASSESSMENTS $

309,892.74
291,299,lB
lOtn'

GROSS ASSESSNEN'l'S	COMMISSIONS	INTEREST	NET ASSESSMENTS	GENERAL
DATE	DISTRIBUTION	RECEIVED	DISCOUIITS	PAID	INCOME	RECEIVED	FUND	
'	=	:
s		:	'
s	-	s	
11/14/18		1,305.99		52.22	s	25.08		1 228.69	s	, l 228.69	
ll	20/18	ACH	s	4 277.90		219.74		81.16	s	-	s	3 . 977.00	s	3.977.00	
11	23/18	ACH	$	7 089.66		283.48		136.12	$	--	s	6 670.06	s	6670.06	
11	30/18	ACH	$	40 485.69		l 618.82		777.34 S	s	38 ,089 .53	s	38 0. 89.53	
12	1 2 /18	ACH	s	71 703.59		2 866.46		1.'176,74    S	-	>	,., 450.39	s	67460.39	
12/28 /18	A'-11	$	156 440.34	s 6 252.93		3 003.75	s	-
-	s	147 183.66	s	147 183 .116	
1/15	19	ACH	s	12 ,S04,94	s	380.54		242.49 S	s	11 881.91 .S	11881.91	
1/31	19	ACH	s	-	s	-		-	s	367.02
s	-	s	367.02	s	367.02	
2/15	19	ACH	s	3,917,97		78.33		76.79		s	3 762.85   S	3 762.85	
3115	19	ACH	s	2 798.S5		28,05	s	5S.41	s	-	s	2 715.09	s	2 715.09	
4 /15	19	ACH	s	6,800.03		-	s	136 .00	s	-	s	6 664.03	s	6664.03	
		s	-		-	l	-	s	-	s	-	s	-	
		s	-		-	s	-	$	-	Ii	-	s	-	
		s	-	s	-	s	-	s	-	s	-	5	-	
		s	-	$	-	s	-	s	-	s	-	s	-	
		.s	-	s	-	s	-	s	-	s	-	s	-	
		$	-	s	-	s	-	f	-	s	-	s	-	
'	'			I	
TOTAL COLLECTED	s	307324.66   S     11.780 .57   $	5.910.&I   s	367,02   s	290000.23 s	290000.23	
PERCENTAGE COLLECTED	1°°"	

DEBT SERVICE

CROSS ASSESSMENTS $
CElmFIED NET ASSESSMENTS S

1,117,752.24
1,050,6B7,ll

DATE	DISTRIBUTION	GROSS ASSESSMENTS	COMMISSIONS
RECEIVED	DISCOUNTS	PAID	INTEREST
INCOME		NET ASSESSMENT$
RECEIVED	DEBTSER\'ICE FUND		
!	!						!				
11	14	18	AOi	s	4 806.06	s	192.22	s	92.28		4 5 21.56	4 521.56		
11	20	18	AOi	s	15 , 742.68	i	808.53	j	298.68			s	14 635 . 47	s	14 635.47		
11	23	18	AOi	s	24 030 .30	s	961.10	.s	461 .38			)	22 607.82	s	22 . ou ,, 82		
11	30	18	AOi	141 35.48	s	5 656.79	$	2 715.57	$	-	$	133 01>.'ll.i2	s	133 063,lZ		
12	12	18	AOi	s	258 377.48	s 10 331.72	$	4 960.92	$	-		i	243 ,084.84	s	243 0114.34		
1 2/ 28 / 18	ACH	s	570 209.92	s 22 797.19	$ 10 948.25	s	-		s	536464.48	1	536 464.48		
1115 /19	ACH	s	4S 330-.98	s	1 379,53	i 	879-.03			s	43 072.42	s	43 072.42		
1/31	19	ACH	$		$	s	1323.67	1 323.67	s	1 323.67		
2/15	19	ACH	s	13 731.60	s	274.60	s	269.14	s	-	13 187.86	s	13 187.86		
3/15	19	ACH	s	9 612.12	s	96.15	s	190.32		9,.,.,._6S	s	Q '2,c. ,:.11;;		
4 115	19	Au-t	s	zs 025 .02	s	-	I	500.50	s	-	24 524.52	s	r	24 524.SZ	j')	
		s	-
s	-	s	-
s	-	s	-
:Ii	-	$	-
s	-		s
s	--	s
s	-	3	
		s	-	s	-	s	-	$	-		s	-	s	-		
		s	-	s	-	s	-	s			s	-	$	-		
			s	-	1	-	s	-		J	-	s	-		
		!i	-	s	-	s	-	s	-		s	-	s	-		
i				'	I		
TOTAL COLLECTED	s	U0S.301.64 s 42,497.83 s 21.316..07	$	U 23.6 7		S	1045,81L41 s	l.OAS,UL41		
PERCENTAGE COLUCTED					lOlnl		

100%

Hopping GTeen & Sams
Altomays and C<IINalora
119 S. Monroe Sll8et, Ste. 300
P.O. Box 6526
TalWIIIBll88, FL 32314
850.222.7500
-•======z•=====•••••c=====•== === STATEMENT	==========•e========= = •==m==s
April 22, 2019

Poinciana West COmmunlty Development Dlsbic.t George FUnt, Dfsbict Manager

...,a_

Bill Number 106711

, R : 1

Billed through 03/31/2019

Governmental Management Services
1412 S. Narooossee Rd
St. Cloud, FL 34771

1·3to-jr3..,'3\S
Gef"-l vw1-.c,eJ/ 1-1 1-'ltj M<V

General Counsel/Monthly Meeting
PWCDD	00001	MCE .
FOR PROFESSIONAL SERVICES RENDERED

BY=-------------

03/05/19	MCE	Review outstanding tasks; prepare for board meeting.	0.10 hrs
03/08/19	MCE	Q;,nfer with Flint; prepare for board meeting.	0.20  hrs
03/13/19    MCE   Review draft meeting minutes and provide comments.	0.40 hrs 03/13/19   APA Analyze agenda package; prepare agenda memorandum and notebook.	1.20 hrs 03/17/19    MCE      Prepare for board meeting.	0.10 hrs
03/17/19	SRS	Prepare for board meeting.	0.20 hrs
03/18/19	MCE	Prepare for and travel to board meeting.	1.10 hrs
03/19/19	MCE	Prepare for, travel to and attend board meeting; follow-up from same.	3.80 hrs 03/20/19	APA	Prepare e-mail to Clarke Environmental regarding breakdown prfce·of adding	0.30 hrs
Pond 6 to treatment schedule.
03/21/19	APA	Confer with Deglomine of Clarke Environmental; prepare addendum regarding	1,20 hrs
pond 6 to agreement for midge control services.

03/22/19	MGC	Review question regarding update to auditDr letter; review auditor's letter	0.50 hrs handbook and associated materials.

03/22/19	APA	Review update auditor letter response Issue regarding fiscal year 2017-2018.	0.30 hrs
03/25/19	MCE	Prepare response to auditor letter,	0.20 hrs

03/25/19	MGC	Review auditor letter update language.	0.20 hrs
03/26/19	APA	Prepare update to auditor letter regarding fiscal year 2017-2018; prepare	1.10  hrs
budget approval resolution·regarding fiscal year 2019-2020.

03/29/19	SRS	Prepare budget documents.	0.10 hrs

03/29/19	CGS	Monitor proposed legislation which may impact district.	0.30  hrs

Polndana West COD • General C	BIii No. 106711	Page 2

Total fees for this matter
DISBURSEMENTS
Document Reproduction
Travel
Travel • Meals

Total disbursements for this matter

$2,741.50

2.00
287,07
23.67

$312.74

MAJ]'ERSUMMARY

Papp, Annie M. • Paralegal	4.10 hrs	125 /hr	$512.50	
Stuart, Cheryl G.	0.30 hrs	365 /hr	$109.50	
Eckert, Michael C.	5.90 hrs	310 /hr	$1,829.00	
Collazo, Mike	0.70 hrs	310 /hr	$217.00	
Sandy, Sarah R.	0.30 hrs	245 /hr	$73.50	
TOTAL FEES			$2,741.50	
TOTAL DISBURSEMENTS			$312.74	
TOTAL CHARGES FOR THIS MATIER			$3,054.24	

BIUJNG SUMMARY

Papp, Annie M. • Paralegal	4.10 hrs	125	/hr	$512.50	
Stuart, Cheryl G,	0.30 hrs	365	/hr	$109.50	
Eckert, Michael C.	5.90 hrs	310	/hr	$1,829.00	
Collazo, Mike	0.70 hrs	310	/hr	$217.00	
Sandy, Sarah R.	0.30 hrs	245	/hr	$73.50	
TOTAL FEES				$2,741.50	
TOTAL DISBURSEMENTS				$312.74	
TOTAL CHARGES FOR THIS BILL				$3,054.24	

Please include the bill number on your check.

-	--

..
SECTION 2

•

•

•	•

•	•

•	•	•	•	•	•

•• •••••••

Poinciana West
Community Development District

Unaudited Financial Reporting

March 31, 2019

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Table of Contents

 	Balance Sheet 

General Fund Income Statement

Debt Service Income Statement

Month to Month

FY19 Assessment  Receipt Schedule

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
March 31, 2019

 

General	Debt Service Fund		Fund	I

Totals

I

 	2019	

ASSETS:
CASH
OPERATING ACCOUNT - SUNTRUST	$216,697	$216,697
MONEY MARKET ACCOUNT	$488,812	$488,812 INVESTMENTS
SERIES 2017

RESERVE Rl	$392,139		$392,139	
RESERVE R2	$121,899		$121,899	
REVENUE	$1,010,522		$1,010,522	
REDEMPTION Rl	$2,136		$2,136	
REDEMPTION R2	$33,097		$33,097	
DUE FROM DEVELOPER	$9,970		$9,970	
TOTAL ASSETS	 	$715,478	$1,559,793 		 	$2,275,271	

LIABILITIES:
ACCOUNTS PAYABLE	

$8,314		

$8,314	

FUND EQUITY:				
FUND BALANCES:
RESTRICTED FOR DEBT SERVICE 2017	
$1,559,793		
$1,559,793	
OPERATING RESERVE	$65,156		$65,156	
UNASSIGNED	$642,008		$642,008	
TOTAL LIABILITIES & FUND EQUITY	$715,478	$1,559,793		$2,275,271	

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement  of Revenues & Expenditures
For The Period Ending March 31, 2019

	ADOPTED
BUDGET	PRORATED BUDGET
THRU 3/31/19	ACTUAL
THRU 3/31/19	
VARIANCE	
REVENUES:					
ASSESSMENTS· TAX COLLECTOR	$291,294	$283,336	$283,336	$0	
INTEREST	$3 ,000	$1,500	$2,471	$971	
TOTAL REVENUES	$294,294	$284,836	$285,808	$971	

EXPENDITURES:					
ADMINISTRATIVE:					
SUPERVISOR FEES	$12,000	$6,000	$3,000	$3,000	
FICA EXPENSE	$918	$459	$230	$230	
ENGINEERING	$20,000	$10,000	$3,098	$6,903	
ATTORNEY	$50,000	$25,000	$16,151	$8,849	
ARBITRAGE	$450	$0	$0	$0	
DISSEMINATION	$5,000	$2,500	$2,850	($350)	
ANNUAL AUDIT	$3,415	$0	$0	$0	
TRUSTEE FEES	$7,050	$7,050	$7,004	$46	
ASSESSMENT ADMINISTRATION	$5,000	$5,000	$5,000	$0	
MANAGEMENT FEES	$45,000	$22,500	$22,500	$0	
INFORMATION TECHNOLOGY	$1,500	$750	$3,250	($2,500)	
TELEPHONE	$100	$SO	$45	$5	
POSTAGE	$3,000	$1,500	$543	$957	
PRINTING& BINDING	$1 ,500	$750	$284	$467	
INSURANCE	$10 ,883	$10,883	$9,000	$1,883	
LEGAL ADVERTISING	$2,500	$1,250	$1,213	$37	
OTHER CURRENT CHARGES	$636	$318	$384	($66)	
OFFICE SUPPLIES	$200	$100	$73	$27	
PROPERTY APPRAISER	$6,198	$0	$0	$0	
DUES, LICENSES & SUBSCRIPTIONS	$175	$175	$175	$0	
FIELD:					
FIELD MANAGEMENT	$10,000	$5,000	$5,000	$0	
LANDSCAPE MAINTENANCE	$56,294	$28,147	$28,147	$0	
AQUATIC CONTROL MAINTENANCE	$57,000	$28,500	$28,500	$0	
AQUATIC MIDGE MANAGEMENT	$32,000	$16,000	$11,000	$5,000	
R&M PLANT REPLACEMENT	$10,000	$5,000	$50	$4,950	
STORM STRUCTURES REPAIRS	$0	$0	$0	$0	
CONTINGENCY	$10,000	$5,000	$1,650	$3,350	
CAPITAL OUTLAY	$20,000	$10,000	$0	$10,000	
TOTAL EXPENDITURES	$370,819	$191,932	$149,145	$42,787	
					
EXCESS REVENUES (EXPENDITURES)	($76,525)		$136 ,662		
					
FUND BALANCE• BEGINNING	$76,525		$505,346		
					
FUND BALANCE· ENDING	$0		$642,008		
	2				

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT

SERIES 2017 DEBT SERVICE FUND
Statement of Revenues  & Expenditures
Fo r The Period Ending March 31, 2019

	ADOPTED
BUDGET	PRORATED BUDGET
THRU 3/31/19	ACTUAL
THRU 3/31/19	
VARIANCE	
REVENUES:						
ASSESSMENTS-TAX COLLECTOR		$1,050,687	$1,021,287	$1,021,287	
$0	
INTEREST		$100	$50	$1,377	$1,327	
TOTAL REVENUES		$1,050,787	$1,021,337	$1,022,663	$1,327	

EXPENDITURES:						

ADMINISTRATIVE						
PROPERTY APPRAISER		$22,355	$0	$0	$0	
SERIES 2017 R-1						
INTEREST-11/1		$194,316	$194,316	$194,316	$0	
PRINOPAL-05/1		$395,000	$0	$0	$0	
INTEREST -05/1		$194,316	$0	$0	$0	
SERIES 2017 R-2						
INTEREST - 11/1		$75,831	$75,831	$75,831	$0	
PRINCIPAL- 05/ 1		$85,000	$0	$0	$0	
INTEREST - 05/1		$75,831	$0	$0	$0	
TOTAL EXPENDITURES		$1,042 ,649	$270,147	$270,147	$0	
						
EXCESS REVENUES (EXPENDITURES)		$8,138		$752,517		
						
FUND BAlANCE- BEGINNING		$292,350		$807,276		
						
FUND BAlANCE- ENDING		$300,488		$1,559,793		

3

REVENUES:

Poinciana West

-

Community Development District
0d	Nov	Dec	Jan	Feb	Mar

Mal	Jun	Jul	A	s. ..	Total

ASSESSMENTS - TAX COLLEcrOR	so	$49 , 965	$214,644	$12,249	$3,763	$2,715	so	so	so	so	so	so	$283,336
INTEREST	$413	$400	S427	$430	S381	$421	so	so	$0	so	so	so	S2,471
TOTA!. REVENUES	s,oa	! S, 0 36S	$215,071	512,679	34,144	S)11'J6	50	!ii	so	!ii	$0	!ii	$285 ,808  1

EXPENDmJRES:

ADMINISTRATIVE:
SUPERVISOR FEES	$0	$600	$400	$1,000	$0	$1,000	$0	$0	$0	$0	$0	$0	S3,000
FICA EXPENSE		$0			$46		$31			$77		$0		$77	$0	so	$0	$0	so	$0		$230 ENGINEERING		so		$138	$590		$590		$0	$1,180	$0	$0	$0	$0	so	$0	$3,098 ATTORNEY	5106	$7,707	$342	$2,706	$2,.237	$3,054                                  $0                          so             so               $0                            $0                         $0                  $16,151
ARBITRAGE	$0	so	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
DISSEMINATION	$417	$411	$417	$417	$417	$767	$0	$0	$0	$0	$0	$0	52,850
ANNUAL AUDIT	$0	$0	so	so	so		so	$0	so	so	$0	$0	$0		$0 TRUSTEE FEES	$0	$0	$0	$0	$0	$7,004	$0	$0	$0	$0	$0	so	S7,004
ASSESSMENT ADMINISTRATION	S5,000			$0			$0		$0			$0			$0	$0	$0	$0	$0	$0	$0		$5,000 MANAGEMENT FEES	$3,7SO	$3,750	$3,750	$3,750	$3,750	S3,7S0	$0	$0	$0	$0	so	$0	$22,500 INFORMATION TEOINOLOGY		$125		sm		$12S	$2,625		$125		$125                                   $0                             $0                      $0                         $0                           $0                         $0                     $3,250
TELEPHONE			$0		$13		$5		$0	527		$0	$0	$0	$0	$0	so	$0		$45 POSTAGE		$49	$315		Sl	$92	522	$63	$0	so	so	$0	so	$0	SS43 PRINTING & BINOCNG	$120			$1	$118		$2	$36		$0                     $0                     $0                    so             so              $0                     so              $284 INSURANCE                                                                     S9,000                               so                                $0                           $0                           $0                                $0                                  $0                            $0                     so              $0                           $0                        $0                   $9,000 LEGAL ADVERTISING                                                               so               sm                                $328                         $261                           so                            $267                                     so                so                      $0                        $0                          so                        so           $1,213
OTHER CURRENT CHARGES	$49	S69	$48	$117	$52	$49	$0	$0	so	so	$0	$0	S384
OFFICE SUPPLIES	$1	$0	$18	$0	$40	$15	$0	$0	so	$0	$0	$0	S73
PROPERTY APPRAISER		$0	$0	$0	$0	$0	$0	so	$0	so	so	so	so		$0 DUES, LICENSES & SUBSCRIPTIONS	$17S	$0	$0	$0	$0	$0	so	50	$0	so	So	so	$175

FIEW:
FIELD MANAGEMENT	$833	$833	$833	$833	$833	$833	$0	so	$0	so	so	so	SS,000
LANDSCAPE MAINTENANCE	$4,691	$4,691	$4,691	$4,691	$4,691	$4,691	$0	so	$0	$D	so	so	$28,147
AQUATIC CONTROL MAINTENANCE	$4,75D	$4,150	$4,150	$4,750	$4,150	$4,750	$0	$0	$0	so	so	so	$28,500 AQUATIC MIDGE MANAGEMENT	S1,833	$1,833	$1,833	$1,833	Sl,833	$1,833	So	$0	so	so	$0	so	$11,000
ft&M PLANT REPLACEMENT		$0	S50	so	$0	so	$0	$0	$0	so	$0	so	$0	$50 STORM STRUCTURES REPAIRS		so		$0	so	so	$0	$0	so	$0	so	$0	so	$0		so CONTINGENCY	Sl.6S0		$0	so	so	so	so                          $0                          $0                    so              so                          so                          $0                       Sl,6S0 CAPITAl OUTlAY                                                                     so                                so                                so                           so               so                                 SD                                  $0                            $0                     $0                        $0                          so                         $0                         so
TOTAL EXPENDITURES	 		S32,S49	S26,294		S18,280			s23,m	 		Sl8,813		$29,458	so		so		$0	so		so		$0		$149,145 1 EXCESS REVENUES/{fXPENDITURES)		ISJJJJDJ		$24,071	$196,791		($11,013)		(S14,669)	(S26,322)	$0		$0		$0	$0		so		so $136,662 1

4

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENTS  FY2019 RECEIPTS

MAINTENANCE

GROSS ASSESSMENTS S CERTIFIED NET ASSESSMENTS S

309,892.74
291 ,299.18

DATE

GROSS ASSESSMENTS		COMMISSIONS DISTRIBUTION	RECEIVED	DISCOUNTS		PAID

INTEREST	NET ASSESSMENTS INCOME		RECEIVED

GENERAL
FUND

11 /14 / 18
11 /20 / 18
11  / 23/ 18
11 /30 / 18
12112/18
12/28/18
1/15/19
1/31/19
2/15/19
3 / 15 /19
4/15/19

ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH

s

s

$

s

s

s

1 305 . 99
4 ,2 77 .90
7,089.66
40,485.69
71,703.59
156,440.34
1 2,504 .94

s
$
$
$
$

$

219 . 74 s

52.22 ' s

283 .48
1 618.82
2,866.46
6,252.93

s

s

s

25.08 ' $	-
81.16    $	-
136  .1 2  $
77 7 .34   $
1,376  . 74   $
3,003.75   $

$

1 228.69 ' s

-

s
$

$

3 ,977 . 00 s

$

s

-

-

6 ,6 70.06	s
38   089.53   $
67 , 460.39	$

s

s
$

3 ,917.97	s
2  798.55   $

-

s

s

380.54

-
78 .33

s

$

s

242 .4 9   $
-	$

367 . 02

-

-

s

s

$

147 ,18 3.66 $

11 881.91 s

$

s

76 . 79

55 . 41 s

s

-

-

s

$
$
$

6,800.03 $

s
$

-

-

367.02
3,762.85
2,71 5 .09
6 664.03
-
-

s

s

$

1  228 .69
3 , 977 .00
6,670 . 06
38,089.53
67,460  . 39
147,183 . 66
11 , 881. 91
367 .02
3,762 .85
2,715.09
6,664.03

$

s
$

-

-

s
$
$
$

28.05
-

s

-

-

s

$

-
-
-
-
-
-

$
$

136.00 s

-

-

s

s

-

s

s

-

$

$

$

-

-

s

-

s

-

s

s

s

-

-

s
$
$
$

-

s

-

:

s

-

-

-

s

s

s

-

-

-

-

s

-

s

$

;

-

-

-

TOTAL COLL£CTE.D
PERCENTAGE COLLECTEO

s

307,324.66 s

'

11,780.57 s

5,910.88 $

'

367.02 $

290 ,000 .23 $

'

290,000 .23
100%

10 0%

DEBT SERVICE

GROSS ASSESSMENTS $
CERTIFIED NET ASSESSMENTS $

1,11 7,752 .24
1,050,687.11
100%

DATE	
DISTRIBUTION	GROSS ASSESSMENTS
RECEIVED		
DISCOUNTS		COMMISSIONS
PAID		INTEREST
INCOME	NET ASSESSMENTS
RECEIVED			DEBT SERVICE
FUND	
			'				:						
11/14118	ACH	s	4 ,806 . 06	$	192.22		s	9 2. 28		s	-	s	4 , 5 21. 56		s	4,521.56	
11/20/18	ACH	s	15 742.68		s	808.53	$	298 .68		s	14 635.47	$	14,635 .4 7	
11/23/18	ACH	$	24,030.30		s	961.10	$	461.38		$	22,60 7.82	$	22,607 .82	
11/30/18	ACH	s	141 ,435.48		s	5 656 .79	$	2 71 5.57		s	-	s	133 063.12	$	133 06 3.12	
12 /12/18	ACH	$	258 377 . 48		s	1 0,331. 72	$	4 960 . 92		s	243 ,08 4.84		s	243 08 4. 84	
12/28/18	ACH	s	570,209.92		s	22,797.19		s	1 0,948 .2 5		s	-	$	536,464.48		s	536,464.48	
1/15/19	ACH	$	45,330.98		s	1 379.53		s	879 . 03		s	-	s	43,072.42		s	43,072.42	
1/31/19	ACH	s	-		s	-	$	-		s	1, 323 .67	$	1,323.67		s	1,323.67	
2/15/19	ACH	$	13 731.60		s	274.60		s	269 .14		s	-	$	13 187.86		s	13 , 187.86	
3/15/19	ACH	s	9 ,612 .12		s	96 .1 5		s	190.32		s	-	s	9 325.65		s	9, 325 .65	
4/15/19	ACH	s	25,025 .0 2		s	-		s	50 0 .50		s	-	s	24 ,524 .52		s	24,524 .52	
		s	-		s	-		s	-		s	-	s	-		s	-	
		s	-		s	-		s	-	$	-	$	-		s	-	
		$	-	$	-	$	-	$	-	s	-	$	-	
		s	-	$	-		s	-	$	-	$	-		s	-	
		s	-	$	-		s	-		s	-	$	-		s	-	
		s	-	$	-		s	-	$	-	s	-	$	-	
										'			
TOTAL COLLECTED	$	1,108,301 .64		$ 42 497.83		$ 21,316.07		$	1,323.67	$ 1,045, BU .41		5	1,04S,811.41	
PERCENTAGE COLLECTED	100%	

5

SECl lON 3

SUPERVISOR OF
ELECTIONS
POLK COUNTY, FLORIDA
Lori Edwards

April 24, 2019

Stacie Vanderbilt - Admin. Assistant Poinciana West CDD Office
135 West Central Blvd. Suite 320
Orlando, Florida 32801-2435

RE: Poinciana West Community Development District Registered Voters

Dear Ms. Vanderbilt,

In response to your request, there are currently 2,343 voters within the Poinciana West Community Development District. This number of registered voters in said District is as of April 15, 2019.

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

Sincerely,

Lori Edwards Supervisor of Elections Polk County, Florida

RECEIVED
APR 2 9 2019

P.O. Box 1460, Bartow, FL 33831 PHONE: (863) 534-5888 Fax: (863) 845-2718
PolkElections.com

B Y:   _	_	_	_	_

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

S ECTION D

S ECTION 1

1

i

Poinciana West CDD Field Management Report I GMS 2019

··	.       •POinc arta· 1Wes
Community Development District

Poinciana West COD Field Management Report I GMS 2019

Poinciana West Community Development District

Field Management Report May 7, 2019

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

RE:	Poinciana COD-  May 7, 2019
The following is a summary of items related to the field operations and management of the Poinciana West Community Development District.

r--	- - - -

Many of the most urgent items have been assessed and will be priced to complete these action items.

---	-	--	-       -      --	---	------ ----  -	-	-	---- ·--

.

.	,.,	· .e	·-

Some work availability is dependent on water levels.
All work is expected to be completed by the end of the dry season.

.. .

.,......	.

.	"   .  •	•  '-''<Iii),,,..,_.
.,

I Poinciana West CDD Field Management Report I GMS 2019

.,-;;;;a'.

Poinciana West CDD Field Management Report I GMS 2019

=-	-	= - =-	=- -	-	,..--
In Progress

Spraying and management of aquatic weeds and algae is ongoing.
Many ponds have shown positive results after treatemtents.
Treatment reports attached.

Poinciana West CDD Field Management Report I GMS 2019

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

Respectfully, Clayton Smith

                     PW Monthly  Treatment Report
Date  between: 03/01/2019  and 03/31/2019

Customer Site ID	Treatment Date	Condition/Weeds Treated	
16A	3/21/19	Clean	
4A	3/27/19	Clean	
Pond 1	3/1/19	Alligator Weed	
Pond 1	3/1/19	Pennywort	
Pond 1	3/1/19	Shoreline Grasses	
Pond 10	3/27/19	Alligator Weed	
Pond 10	3/27/19	Filamentous	
Pond 10	3/27/19	Hydrilla	
Pond 10	3/27/19	Pennywort	
Pond 10	3/27/19	Shoreline Grasses	
Pond 11	3/27/19	Alligator Weed	
Pond 11	3/27/19	Pennywort	
Pond 11	3/27/19	Shoreline Grasses	
Pond 12	3/27/19	Alligator Weed	
Pond 12	3/27/19	Filamentous	
Pond 12	3/27/19	Hydrilla	
Pond 12	3/27/19	Pennywort	
Pond 12	3/27/19	Shoreline Grasses	
Pond 13	3/25/19	Alligator Weed	
Pond 13	3/25/19	Pennywort	
Pond 13	3/25/19	Shoreline Grasses	
Pond 15	3/27/19	Filamentous	
Pond 15	3/27/19	Hydrilla	
Pond 16	3/27/19	Filamentous	
Pond 16	3/27/19	Hydrilla	
Pond 17	3/25/19	Alligator Weed	
Pond 17	3/25/19	Pennywort	
Pond 17	3/25/19	Shoreline Grasses	
Pond 18	3/25/19	Alligator Weed	
Pond 18	3/25/19	Pennywort	
Pond 18	3/25/19	Shoreline Grasses	
Pond 2	3/1/19	Alligator Weed	
Pond 2	3/1/19	Pennywort	
Pond 2	3/1/19	Shoreline Grasses	
Pond 20	3/27/19	Alligator Weed	
Pond 20	3/27/19	Filamentous	
Pond 20	3/27/19	Pennywort	
Pond 20	3/27/19	Shoreline Grasses	
Pond 21	3/27/19	Alligator Weed	
Pond 21	3/27/19	Filamentous	
Pond 21	3/27/19	Hydrilla	
Pond 21	3/27/19	Pennywort	

Pond 21	3/27/19	Shoreline Grasses	
Pond 22	3/27/19	Alligator Weed	
Pond 22	3/27/19	Filamentous	
Pond 22	3/27/19	Pennywort	
Pond 22	3/27/19	Shoreline Grasses	
Pond 3	3/27/19	Clean	
Pond4	3/27/19	Filamentous	
Pond 5	3/27/19	Filamentous	
Pond 5	3/27/19	Hydrilla	
Pond 6	3/27/19	Filamentous	
Pond 7	3/27/19	Alligator Weed	
Pond 7	3/27/19	Pennywort	
Pond 7	3/27/19	Shoreline Grasses	
Pond 8	3/27/19	Alligator Weed	
Pond 8	3/27/19	Cattail	
Pond 8	3/27/19	Filamentous	
Pond 8	3/27/19	Pennywort	
Pond 8	3/27/19	Shoreline Grasses	
Pond 9	3/27/19	Alligator Weed	
Pond 9	3/27/19	Filamentous	
Pond 9	3/27/19	Hydrilla	
Pond 9	3/27/19	Pennywort	
Pond 9	3/27/19	Shoreline Grasses	

A

C\Qtt<e

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

Night Truck Spray

8.6	Miles were sprayed

ATV ULV Spray

8.1 Miles were sprayed

Backpack Pellet Larvicide

5.5	Acres were treated

Boat Larvicide Treatments

13.35	Acres were treated

r	e

C	PWCDD Monthly Midge Treatment Report March 2019

Customer	Route	Start Date	End Date	Used Quantity	Unit of Measure	Chemical Used Quantitv	Unit of Measure	
PWCDD ATV ULV	Ponds 5, 8, & 9	3/4/19	3/4/19	2.1	mi	0.48	aal	
PWCDD Truck ULV	Ponds 5, 8, & 9	3/4/19	3/4/19	1.8	mi	0 . 31	oal	
PWCDD Truck ULV	Ponds 5, 8, & 9	3/11/1.9	3/11/19	2.2	mi	0.48	oal	
PWCDD ATV ULV	Ponds 5, 8, & 9	3/14/19	3/14/19	1.9	mi	0.3	g al	
PWCDD Truck ULV	Ponds 5, 8, & 9	3/20/19	3/20/19	2.2	mi	0.5	aal	
PWCDD ATV ULV	Ponds 5, 8, & 9	3/21/19	3/21/19	2.1	mi	0.31	oal	
PWCDD Truck ULV	Ponds 5, 8, & 9	3/25/19	3/25/19	2.1	mi	0.47	aal	
PWCDD ATV ULV	Ponds 5, 8, & 9	3/28/19	3/28/19	2	mi	0   . 28	oal	
Total For The Month	16.40	mi	3.13	gal	

Abate 5% Petlets Larvicide Ponds	Start Date	End Date	Used Quantity	Unit of Measure	Chemic al Used Quantity	Unit of Measure	
5,9	3/7/19	3/7/19	5.5	ac	44	lb	
							
Total For The Month	5.50	ac	44.00	lb	

A.b ate 4E Larvicide Ponds	Start Date	End Date	Used Quanti ty	Unit of Measure	Chemical Used Quantity	Unit of Measure	
8	3/7/19	3/7/19	13.35	ac	20	oz	

Total For The Month	13.35	ac	20.00	oz	

1/1	8/6/2014 4:17:45 PM

PROPOSAL
Project Name:	Solivita	

Project Phase:	PWCDD - Pond Repairs - Engineers
Report Summarv 01/16/2019	
Job Number:		

949 Shadick Dr.
Orange Cit y, FL 32763
P: (386) 218-6969 F: (386) 218 -6970
www.allter raint ractorse rvice.com

Project Address: City, State, Zip:
Proposal Date:

Poinciana, FL

Tuesday, March 26, 2019 Proposal price good for 30 days from the date of this proposal.

Prepared for: GMS
Add ress:

City. State, Zip:

Contact: Clayton Smith
Phone :
Cell: 407-913-2960
Emai l: Csm it h@g msfl.com

Scope of Work
1. Supply Labor, equipment and materials to make repiars per report Given: PWCOO Engineers Summary Report Dated 01/16/2019
Qualifications & Exclusions
. There are no bonds included in this proposal. If any are required, they will be at an additional cost.
There Is no handling of contaminated, hazardous, or unsuitable mater ials Included in this proposal. If any is required, It will be  at  an additional cost.
Ther e are no permits included in this proposal. If any are required, they will be at an add it io nal cost.
Proposal price is based on the assumption that this  project will require  red-lined as-builts only.  If certified  as-builts  are  required, they will be  at an additional cost.
5, There is no testing included In this proposal. If any is required, it will be at an additional cost.
6. Any electrical, power, gas, CATV, te lep hone, ut ilit ies relocated or removed by others .

7, Any electrical work associated with site work scope is by othe rs.

DESCRIPTION	QTY	UOM	UNIT PRICE	TOTAL	
Mobilization	1	LS	$2,500.00	$2,500.00	
POND 20	1	LS	$1,025.00	$1,025.00	
PON03	1	LS	$1,025 . 00	$1,025.00	
POND 13	1	LS	$750.00	$750.00	
POND 16 Back fill around 2 MES using Rip Rap and 57
Stone					
57 Stone (recycled)	1	LD	$716 .00	$716.00	
Rip Rap (recycled)	5	LOS	$550 .00	$2,750 .00	
Skid Steer	8	HRS	$95.00	$760.00	
Labor	16	HRS	$38.50	$616.00	
R & R 6" Concrete Sidewalk	120	SF	$9.50	$1,140.00	
Bahia Sod	1, 600	SF	$0 . 55	$880.00	
Skimmer Repa ir	1	LS	$1, 650.00	$1,650 .00	
POND Z Back Fill Around 2 MES using Rip Rap & 57
Stone					
57 Stone (recycled)	1	LO	$716.00	$716.00	
Rip Rap (recycled)	5	LOS	$550 .00	$2 , 750 . 00	
Skid Steer	8	HRS	$95.00	$760.00	
Labor	16	HRS	$38.50	$616.00	
R & R 6 " Concrete Sidewalk	120	SF	$9.50	$1,140.00	
Bahia Sod	1,600	SF	$0.55	$880.00	
Skimmer Repair	1	LS	$2,650.00	$2,650.00	

Page lof2	6:20 PM, 3/26/2019

					

Proposed Total	$23,324.00

 John Masiarczyk		 Clayton Smith	
All Terrain Tractor Service, Inc.	GMS

 	I	I		 	I	I	
Authorized Signature		Date	Authorized Signature	Date Price is sub ject to change, pendin g recei pt of 'Final Construction Drawings'.

Page 2 of 2	6:20 PM, 3/26/2019

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PROPOSAL SUBMITTED TO:

Poinciana West CDD
C/o: Governmental Management Services 135 West Central Blvd. Suite 320
Orlando, Florida 32801

Re: Line Trimming of Dry Pond

FLORALAWN PROPOSES TO PERFORM THE FOLLOWING:

Line trim the following Ponds when needed billed per occurrence Pond P3, P4, PS, P6
$350.00 Per Occurrence3
(Will be billed completed and billed on a as needed basis)

May 1, 2019

SPECIAL INSTRUCTIONSIREMARKS Flora/awn, Inc. is not responsible for any damage to driveways or walks that are in poor condition prior to start of work. Flora/awn will also not be responsible for any damage to septic tanks or underground utilities that are not previously identified by the Owner or marking service.

We hereby propose to furnish labor and materials, complete in accordance with the above
Specifications for the sum of: Three hundred fifty dollars and 00/100, ($ 350.00) with payments to be made as follows:
Upon completion.

Material is guaranteed to be as specified. All work to be completed in a workmanlike manner according to standard practices. Any alteration or deviation from above specifications involving extra cost will be executed only upon written orders, and will become an extra charge over and above the estimate. All agreements are contingent upon strikes, accidents, or delays beyond our control. This proposal subject to acceptance within 30 days and is void thereafter at the option of the undersigned.

Authorized Signature_ _ _

_ _J,_fu

..f..S_bl_A-   _

_	_	_

***ACCEPTANCE OF PROPOSAL***

The above prices, specifications and conditions are hereby accepted. Floralawn, Inc. is authorized to do the work as specified. Payment will be made as outlined above.

ACCEPTED:

Date 	_	Signature _ _ _

_ _ _

_ _ _ _

_ _ _

floralawn
Premier Lawn & Pest

734 Sou th Combee Road Lakeland, Florida 33804

(863) 668-0494 Phone
(863) 668-0495 Fax

www.floralawn.com

Pump Mai ntenance J Well Service & Maintenance J Int erior Pest Cont rol J Lands cape Lighting J Fo untains

S ECTION 2

 	 	
Customer Complaint Log Poinciana West CDD
Date	Resident	Address	Pond	Contact	Complaint	Assigned To	Resolution	Date Resolved	
4/15/19	Becky Duval	622 Irvine Ranch Road	P-20	585-415-5035	Algae on pond	Cla yt on Smith	Sprayed	4/22/19	
4/22/19	Cindy Snider	432 Bel air Way	P-21	863-421-0002	Midges	Clayton Smith	Sprayed	4/22/19	
4/22/19	Salters Alston	622 Irvine Ranch Road	P-20	585-750-9235	Algae on pond	Clayton Smith	Sprayed	4/22/19	
4/26/19	Becky Duval	622 Irvine Ranch Road	P-20	585-415-5035	Algae on pond, dead grass on bank	Clayton Smith	Sprayed	4/22/19