Poinciana West Community Development District

Agenda Package January 15, 2020

Poinciana West
Community Development District

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

January 8, 2020

Board of Supervisors Poinciana West Community Development District

Dear Board Members:

The Board of Supervisors of Poinciana West Community Development District will meet Wednesday, January 15, 2020 at 9:00 AM at Starlite Ballroom, 384 Village  Drive, Poinciana, FL. PLEASE NOTE THE START TIME 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 December 4, 2019 Meeting
Review and Acceptance of Draft Fiscal Year 2019 Audit Report
Consideration of Contract Agreement with Polk County Property Appraiser for Assessment Administration
Ratification of Data Sharing and Usage Agreement with Polk County  Property  Appraiser
Discussion of Settlement Offer for Motion to Tax Costs
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
Field Manager
Field Manager's Report
Customer Complaint Log
Supervisor's Requests
General Audience Comments
Other Business
Next Meeting Date - March 18, 2020
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 December 4, 2019 meeting. The minutes are enclosed for your review.

The fifth order of business is the review and acceptance of the Fiscal Year 2019 draft audit report. A copy of the draft report is enclosed for your review.

The sixth order of business is the consideration of contract agreement with the Polk County Property Appraiser for assessment administration services. A copy of  the  agreement  is enclosed for your review.

The seventh order of business is the ratification of the data sharing and usage agreement  with  the Polk County Property Appraiser. A copy of the agreement is enclosed for your review.

The eighth order of business is the discussion of settlement offer regarding the Motion to Tax Costs. Back-up material was previously provided to the Board for review.

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

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

Sincerely,
 		'1
George S. Flint

ci /'--/\-

District Manager

CC:	Scott D. Clark, District Counsel Kathleen Leo, District Engineer Clayton Smith, 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 Wednesday, December 4, 2019 at 9:30 a.m. at Mosaics, 388 Village Drive, Poinciana, Florida.

Present and constituting a quorum were:

Peggy Gregory	Chairman
Roy LaRue	Vice Chairman
Charles W. Case	Assistant Secretary
Maneck Master	Assistant Secretary
Joseph Clark	Assistant Secretary Also present were:
George Flint	District Manager
Michael Eckert	District Counsel
Kathy Leo	District Engineer
Clayton Smith	Field Manager
Tricia Adams	GMS
Pete Deglomine	Clarke Environmental Residents

The following is a summary of the discussions and actions taken at the December 4, 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 called the roll. A quorum was established.

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

THIRD ORDER OF BUSINESS	Public Comment Period on Agenda Items
There being none, the next item followed.

FOURTH ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of Shirley Bzdewka
Mr. Case announced Ms. Bzdewka resigned from the Board as she moved outside of the District.

On MOTION by Ms. Gregory seconded by Mr. LaRue with all in favor accepting Shirley Bzdewka’s resignation effective immediately was approved.

Mr. Case stated appreciated Ms. Bzdewka’s service on the Board.

Review of Letters of Interest/Resumes
Mr. Case presented letters of interest from Dr. Maneck Master, Mr. Larry Fair, Mr. Joseph Clark and Ms. Rhonda DiFranco. Two seats were open; Ms. Bzdewka’s seat and a vacant seat, but there would be an election in November for three seats. However, if the Poinciana West CDD and the Poinciana CDD were merging, and Board Members may have to forfeit their seats. Mr. Eckert requested the Board appoint each seat separately. Mr. Clark, Mr. Fair and Dr. Master addressed the Board and a question and answer session ensued.

Appointments of Individuals to Fulfill the Board Vacancies
Administration of Oaths of Office to Newly Appointed Board Members

On MOTION by Ms. Gregory seconded by Mr. LaRue with all in favor the appointment of Mr. Joseph Clark to fill the Board vacancy in Seat 3 with a term ending November 2020 was approved.

Mr. Flint, a Notary of the State of Florida and duly authorized, administered the Oath of Office to Mr. Clark.
Mr. Case congratulated Mr. Clark and welcomed him to the Board. Regarding Seat 5, Mr.
Case nominated Dr. Master since he had served on a number of Boards.

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On MOTION by Mr. Case seconded by Ms. Gregory with all in favor, the appointment of Dr. Maneck Master to fill the Board vacancy in Seat 5 with a term ending November 2020 was approved.

Mr. Flint, a Notary of the State of Florida and duly authorized, administered the Oath of Office to Dr. Master.
Mr. Case congratulated Dr. Master and welcomed him to the Board.
Mr. Flint and Mr. Eckert explained the Sunshine and Public Records Laws and procedural matters.

Consideration of Resolution 2020-01 Electing Officers
Mr. LaRue nominated Ms. Gregory as Chair and Mr. Clark seconded the nomination.

On MOTION by Mr. LaRue seconded by Mr. Clark with all in favor Ms. Gregory was elected Chair.

Ms. Gregory nominated Mr. LaRue as Vice Chair and Mr. Clark seconded the nomination.

On MOTION by Ms. Gregory seconded by Mr. Clark with all in favor Mr. LaRue was elected Vice Chair.

Ms. Gregory nominated Mr. Flint as Secretary and Mr. Clark seconded the nomination.

On MOTION by Ms. Gregory seconded by Mr. Clark with all in favor Mr. Flint was elected Secretary.

Ms. Gregory nominated all remaining Board Members and Jason Showe as Assistant Secretary and Mr. Clark seconded the nomination.

On MOTION by Ms. Gregory seconded by Mr. Clark with all in favor all remaining Board Members and Jason Showe were elected Assistant Secretaries.

Ms. Gregory nominated Ariel Lovera as Treasurer and Mr. Clark seconded the nomination.

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On MOTION by Ms. Gregory seconded by Mr. Clark with all in favor Ariel Lovera was elected Treasurer.

Ms. Gregory nominated Teresa Viscarra as Assistant Treasurer and Mr. Clark seconded the nomination.

On MOTION by Ms. Gregory seconded by Mr. Clark with all in favor Teresa Viscarra was elected Assistant Treasurer.

On MOTION by Mr. Case seconded by Mr. Clark with all in favor Resolution 2020-01, Electing Officers was approved.

FIFTH ORDER OF BUSINESS	Approval of Minutes of the July 17, 2019
and September 18, 2019 Meetings

On MOTION by Mr. Clark seconded by Mr. LaRue with all in favor the Minutes of the July 17, 2019 Meeting as presented were approved.

Mr. Flint provided corrections to the September 18, 2019 meeting minutes.

On MOTION by Mr. Case seconded by Mr. Clark with all in favor the Minutes of the September 18, 2018 Meeting as amended were approved.

The Board thanked Mr. Flint for putting extra effort into the minutes.

SIXTH ORDER OF BUSINESS	Public Hearing
A.	Consideration of Resolution 2020-02 Adopting Amended Rules of Procedure
Ms. Gregory recalled in September there were many revisions to the Rules of Procedure, which were incorporated, but voiced concern about continual revisions and updates and having to spend $1,000 to publish the advertisement plus legal fees. Mr. Eckert stated the rules were revised every three to four years, due to changes in the Statute.

On MOTION by Mr. LaRue seconded by Mr. Clark with all in favor the public hearing was opened.

Mr. Norm Gundel (419 Fountain Valley Lane) supported the amendments to Rule 1.3(3) regarding agenda and meeting materials on Page 11, but suggested not limiting the amount of

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information disclosed to the public on the website and the Board and operate under the premise, “Everything you see, we see.” Mr. Flint stated there was a list of items the Legislature required for the website. The initial draft stayed within the legal requirements and did not go beyond what was legally required. There were no record access issues as the financials that were in the agenda packages were posted on the website.

On MOTION by Mr. LaRue seconded by Dr. Master with all in favor the public hearing to adopt the amended Rules of Procedure was closed.

On MOTION by Ms. Gregory seconded by Mr. LaRue with all in favor Resolution 2020-02 Adopting Amended Rules of Procedure was adopted.

SEVENTH ORDER OF BUSINESS	Ratification of Agreement with Berger,
Toombs, Elam, Gaines & Frank to Provide Auditing Services for the Fiscal Year 2019
Mr. Flint stated as a Government entity, the District was required to have an annual independent audit performed. The Board went through the Request for Qualifications (RFQ) process, appointed an Audit Committee to evaluate the proposals and selected Berger, Toombs, Elam, Gaines & Frank. Since the new fiscal year started on October 1, 2019 and the Board did not have a meeting, Mr. Flint executed the agreement.

On MOTION by Ms. Gregory seconded by Mr. Clark with all in favor the Agreement with Berger, Toombs, Elam, Gaines & Frank to Provide Auditing Services for the Fiscal Year 2019 in the amount of $3,415 was ratified.

EIGHTH ORDER OF BUSINESS	Discussion of Holding Joint Meeting with
Poinciana CDD
Mr. Flint reported that at their last meeting, the Poinciana CDD Board requested a joint meeting with the Poinciana West CDD to discuss merging the Districts. The next Poinciana CDD meeting was scheduled for December 18, which provided sufficient time to meet publication requirements. He suggested having the Poinciana West CDD meeting at 9:30 a.m., the joint meeting and then the Poinciana CDD meeting. Since several Board Members were not available on December 18, meeting on January 15th was proposed. Discussion ensued and Ms.

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Gregory suggested Mr. Flint’s office forward the merger information to the new Board Members and hold the joint meeting on January 15, 2020 at 11:00 a.m. in the ballroom.

On MOTION by Mr. LaRue seconded by Dr. Master with all in favor scheduling a joint meeting between the Poinciana West CDD and Poinciana CDD to discuss the merger on January 15, 2020 at 11:00 a.m. in the Starlite Ballroom, 384 Village Drive, Poinciana, Florida and authorization for the Poinciana West CDD Chair to coordinate Poinciana CDD Chair on the times of the CDD meetings was approved.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Eckert reported the following:
The show cause hearing for the second bond validation was scheduled for February 10th and asked if the Board wanted to make a different settlement offer than was previously made.
Ms. Gregory recalled the original amount was $8,000. Mr. Eckert stated the other party amended their costs to include an additional $8,000 for attending CDD Board meetings and other costs. Mr. Case was not in favor of changing the settlement offer. Ms. Gregory calculated the District spent $10,000 in legal fees and received nothing in return. Mr. LaRue requested this item be tabled until the January meeting so the new Board Members could get up to speed. There was Board consensus.
Explained the Open Meetings Law, whereby meetings must be accessible to the public. If not, there could be a Sunshine Law violation and any actions taken by the Board at the meeting, would be voided by a court. Anyone attending a CDD meeting, which was a public meeting, must be granted access into the community without question. Three times, Mr. Eckert was held at the gate and suggested that a Board Member work with the gate operators to ensure the proper protocol was in place.
Mr. Flint noted Post Orders were in place, but with changes in personnel, these issues occurred, and staff should be reminded. Ms. Gregory suggested speaking to Craig Carmichael of Evergreen, as it was not the Board’s job to micromanage Evergreen. Discussion ensued.

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Provided an update of the legislative session. There was a favorable Commission on Ethics opinion.
The Board would be receiving a letter from District Counsel requesting a rate increase of $40 per hour. The current rate was $350 plus travel expenses.

Engineer
Ms. Leo noted nothing significant to report. As reported earlier, the county was improving Cypress Parkway and Marigold Avenue. They were still working through some sections and would have a report in January.
Dr. Master questioned the process for moving funds from the builder to the District for maintenance. Ms. Leo confirmed the developer conveyed all ponds to the District except for 19- A and 19-B, but there would be additional ponds next year or the year after. Mr. Eckert explained the process. The developer would provide a letter to the District requesting the District’s acceptance of specific ponds, the District Engineer would review them to ensure they were in good working order and in accordance with specifications and District Counsel would ensure there were no liens. The District would then accept the conveyance through a deed and negotiate with the developer to provide funds to the District for maintenance. Discussion ensued.

District Manager
Approval of Check Register
Mr. Flint presented the Check Register from September 12, 2019 through November 26, 2019 for the General Fund and Board payroll totaling $75,881.58. The detail was behind the Check Register. Ms. Gregory questioned the following:
Why there was a $5,000 charge for assessment roll certification? Mr. Flint explained it was a one-time per year charge from GMS to maintain the assessment roll for the District, process all prepayments and certify the assessment roll with the Polk County Tax Collector.
Why the District just paid a bill for Ms. Leo from February? Mr. Flint believed it was an invoice that did not get processed. Mr. LaRue requested an update at the next meeting.
Why there was a $7,000 bill from Egis and if the insurance was put out for bid  like Mr. Flint was supposed to? Mr. Flint explained Egis was the administrator for

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the Florida Insurance Alliance, which insured over 300 CDDs, provided the best policy, were the most cost effective and most responsive when there was a claim. The $7,000 included public official’s liability insurance, general liability insurance and property insurance. At Ms. Gregory request, Mr. Flint would forward a copy of the declaration page to the Board.
Why there was a $14 bill for domain? Mr. Flint stated it was an annual cost for   the website domain.
Why there was an $833 charge for field management? Mr. Flint indicated this was Mr. Smith’s fee to manage contractors and handle onsite issues.
Mr. LaRue questioned Mr. Eckert’s travel fees; one for three hours of travel to Board meeting and disbursements of $403.15 for travel. Mr. Eckert stated he charged for his hotel room and mileage per his contract.
Mr. LaRue requested page numbers on each invoice for reference purposes.

On MOTION by Ms. Gregory seconded by Dr. Master with all in favor the Check Register was approved.

Balance Sheet and Income Statement
Mr. Flint presented the Unaudited Financial Statements through October 31, 2019, the first month of Fiscal Year 2020. Assessment revenue would not be received until late November/December. Actuals were $29,000 against a pro-rated budget of $41,000 for the month.

On MOTION by Mr. Clark seconded by Dr. Master with all in favor approval of the April Financial Statements, were accepted.

Field Manager
Field Manager’s Report
Mr. Smith presented the Field Manager’s Report. All aerator systems were installed and operating. Mr. LaRue asked if there would be 500 Bluegill and 500 Sunfish stocked in the ponds. Mr. Smith noted there would be a total of 500 Bluegill and Sunfish, which he would place in the ponds at no charge (installation was at no charge). Mr. Smith will ask Clarke to re-check the oxygen levels in the ponds prior to placing the fish, which was expected towards the end of the

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month. Mr. LaRue asked if cold weather would cause oxygen issues. Mr. Flint stated the only issue would be during the transition of the fish from warm to cold water. Mr. Smith spoke to Clarke and now was the opportune time to have the fish stocked. The monthly treatment report from Clarke was provided. They have been treating the ponds since July. There was little to no midge activity.
Mr. LaRue requested an explanation of the chemicals used, what it does and how long the treatment lasts. Ms. Gregory recalled discussion about including an article about midge treatments and procedures in Reflections. Mr. Smith stated there was an article in Reflections about the dry ponds.

Customer Complaint Log
Mr. Smith presented the Customer Complaint Log. Ms. Gregory noted several complaints about algae and trash in the pond off of Ladera Ranch Road. Mr. Smith stated trash was blowing off a new construction site and the builder and landscaper were picking up the trash. Mr. Deglomine from Clarke stated since he treated the Hydrilla, it was burnt down, causing trash to build on top of the water. Mr. Smith stated he would contact Taylor Morrison about the construction site trash.

TENTH ORDER OF BUSINESS	Supervisor’s Requests
Ms. Gregory addressed the ongoing billing issues for attorney’s fees with the lawsuits, etc. Mr. Case stated he was happy with Mr. Eckert’s firm, but Ms. Gregory stated she was concerned about the cost to residents. She stated that what happened with the $1 million paid to Hopping Green because of the amenity fiasco was in the past, but there were ongoing discussions about their travel costs. Since there was now a full Board, Ms. Gregory suggested discussions with the Poinciana CDD about a potential merger and having one attorney, when that merger was complete. In the meantime, they would still represent the Poinciana West CDD. Mr. Eckert did not feel comfortable serving as District Counsel if Board Members did not have confidence in him and suggested the Board terminate his agreement. Ms. Gregory pointed out Mr. Eckert signed a Conflict of Interest Waiver and the Board had the following options:
Release his firm
Engage Jan Carpenter
Engage another counsel

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Discussion ensued and the Board addressed the following opinions:
Dr. Master stated if there was a conflict of interest by Mr. Eckert serving as Counsel for both Districts for the potential merger, there would be a need for a different attorney.
Mr. Case felt there was no conflict and had ultimate confidence and comfort with Mr. Eckert.
Mr. Clark preferred the District have their own independent attorney, one that did not require waivers.
Mr. LaRue agreed with engaging new counsel, as he did not want to use Ms.
Carpenter and had no confidence in Mr. Eckert.
Ms. Gregory had no issues with Mr. Eckert, but was concerned about his fees. Mr.
Case noted his fees were less than Ms. Carpenter’s.
Dr. Master voiced concern about the Conflict of Interest. Choosing Ms. Carpenter would not resolve the issue.
A lengthy debate ensued between Mr. Case and Ms. Gregory. Ms. Gregory pointed out that even though Board members differed on their opinions, everyone was entitled to express them. She stated the Board was in this situation because no one spoke up before the last election and felt the Board was looking out for the resident’s best interests. Mr. LaRue recalled Mr. Eckert advising the Board not to speak because the Board had an opportunity and responsibility to inform residents what they were doing and why. Ms. Gregory wanted the new Board Members to see the entire picture before voting. Dr. Master appreciated it. Mr. LaRue stated the Board must openly discuss what they are doing, why and where they expect to go.
If the Board wanted to change District Counsel, Mr. Eckert instructed the Board to take public comments, since this item was not on the agenda and take the following actions:
Terminate the existing contract.
Authorize the Chair or Vice Chair to assign a substitution of counsel in the pending litigation.
Decide on replacement counsel and the process.
Mr. Flint cautioned if the Board terminated Mr. Eckert’s agreement, the District was operating without Counsel and suggested the Board authorize staff to provide proposals at the January meeting. Discussion ensued.

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Mr. Clark moved to schedule a special meeting on January 7, 2020 at 9:30 a.m., based on the availability of the location to review resumes and interview attorneys to represent the Poinciana West CDD and Mr. LaRue seconded the motion.

Discussion ensued. Ms. Gregory volunteered to research firms. Mr. Eckert stated if the Board directed him not to participate in the meeting, he would not participate.
Discussion ensued and residents addressed the following:
Mr. Norm Gundel suggested asking the Poinciana CDD Board to accommodate the District on the meeting date.
Ms. Carol Ridges (1764 San Rafeal Way) asked why there was a vote of no confidence with the current attorney and if the merger document was public information. Mr. Flint stated he would post the document on the CDD website. Mr. LaRue stated the reason why the Board had no confidence in Mr. Eckert was because there was no negotiation and felt he represented the developer, not the residents. Mr. Case recalled the Board did not direct Mr. Eckert to negotiate. The Board was advised they could get a better deal, but it has been a year and the Board changed. Mr. LaRue stated Taylor Morrison refused to talk to the Board. Ms. Gregory directed the resident to the website. There was animosity as Board Members had certain feelings about the current attorney.
Mr. Gundel, a former attorney, explained Mr. Eckert had a conflict of interest because of representing the CDD Board and was former Counsel for Poinciana CDD. For him to participate in the merger, would require a Conflict of Interest Waiver from both Boards. Mr. Gundel felt the only option was for the Board to choose outside counsel, so there would be no conflict of interest.
A Resident asked why the District had to pay for a hotel for Mr. Eckert. Mr.  Eckert stated the District had meetings early in the morning. Mr. Gregory recalled the Board talked about Mr. Eckert attending by video conference.
A Resident asked how often the Board met. Mr. Flint stated the District met six times per year. The Poinciana CDD advertises monthly meetings and cancels them if there is no business.

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Ms. Ridges questioned whether all meetings were open to the public. Mr. Flint confirmed all meetings and documentation were public.
Mr. Tom Paul (Del Prado Drive) asked if Mr. Eckert represented  Taylor  Morrison. Mr. Eckert confirmed he never represented Taylor Morrison or AV Homes.
A Resident questioned why the website was not up to date. Mr. Flint stated Ms. Bzdewka was still on the website because her resignation was not accepted by the Board, there were two vacant seats, which were just filled and the minutes for the past two meetings were not included because they were not approved until today. Evergreen was supposed to send out emails to residents. Resident Trudy Robertson stated a notice was sent out by Solivita on November 29th. A Resident requested a map be uploaded to the website. Mr. Flint noted he was the public records custodian and residents could request documents from his office. There was a minimal charge for hard copies. If a document did not exist, the District  was not required to produce one.
Mr. Clark requested Mr. Eckert call into the January 7, 2020 meeting.

On VOICE VOTE with Ms. Gregory, Dr. Master, Mr. Clark and Mr. LaRue in favor and Mr. Case dissenting, scheduling a special meeting on January 7, 2020 at 9:30 a.m., based on the availability of the location to review resumes and interview attorneys to represent the Poinciana West CDD was approved (Motion Passed 4-1).

ELEVENTH ORDER OF BUSINESS	General Audience Comments
There were no additional audience comments.

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

THIRTEENTH ORDER OF BUSINESS	Next Meeting Date – January 15, 2020
Mr. Case announced that the next meeting was on January 15, 2020 at 9:30 a.m. Ms.
Gregory appreciated residents attending the meeting and having a full Board.

FOURTEENTH ORDER OF BUSINESS	Adjournment

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On MOTION by Mr. Clark seconded by Dr. Master with all in  favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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S	ECTION V

DRAFT

Poinciana West Community Development District

ANNUAL FINANCIAL REPORT

September 30, 2019

Poinciana West Community Development District ANNUAL FINANCIAL REPORT
September 30, 2019

TABLE OF CONTENTS

Page Number

REPORT OF INDEPENDENT AUDITORS MANAGEMENT'S DISCUSSION AND ANALYSIS

1-2

3-8

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

30-31	
MANAGEMENT LETTER	32 33	
INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES	
34	

REPORT OF INDEPENDENT AUDITORS

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

We have audited the accompanying financial statements of Poinciana West Community Development District as of and for the year ended September 30, 2019, and the related notes to financial statements, which collectively comprise the District's basic financial statements  as listed in the table of contents.

Management's Responsibility for the Financial Statements

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

Auditors Responsibility

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

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

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
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DRAFT

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, 2019, and the respective changes  in financial position and the budgetary comparison for the General Fund for the year then ended in confom,ity 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 January XX, 2020 on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts.
The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion  on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Poinciana West Community Development District's internal control over financial reporting  and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida January XX, 2020

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DRAFT

Poinciana West Community Development District MANAGEMENT'S DISCUSSION AND ANALYStS
For the Year Ended September 30, 2019

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 concerning the District's finances.

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

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

The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in under-standing 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 District
MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2019

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances - budget and actual is provided for the District's General Fund. Fund financial statements provide more detailed information about the District's activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.
The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District's financial standing. These statements are comparable to private-sector companies and give a good understanding of the District's overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of  the  District, including land, infrastructure and improvements are reported in the statement of net position. All liabilities, including principal outstanding on bonds are included. The 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-term liabilities, such as general obligation bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, a reconciliation is provided from the fund financial statements to the government-wide financial statements.

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

Financial High lights

The following are the highlights of financial activity for the year ended September 30, 2019.

The District's total assets and deferred outflows of resources exceeded total liabilities by
$3,065,200  {net  position).   Unrestricted  net position  for Governmental  Activities were
$581,440. Net investment in capital assets was $2,424,529.  Restricted net position was
$59,231.

Governmental activities revenues totaled $1,364,170 while governmental activities expenses totaled $1,245,560.

-4-

Poinciana West Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2019

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 1s presented by category for comparison purposes.

Net Position

 	Governmental  Activities	
	2019	Z018	
Current assets	$	892,450	$	884,299	
Restricted assets	804,418	818,453	
Capital assets, net	   13,662,584	 	14,023,819	
Total Assets	15,359,452	 		15,726,571	

Deferred outflow of resources	 	358,319		378,697

Current liabilities	732,191	711,807	
Non-current liabilities	11,920,380	 		12,446,871	

Total Liabilities	 12,652,571		13,158,678

Net investment in capital assets	2,424,529		2,294,237	
Net position - restricted	59,231		74,822	
Net position - unrestricted	      581,440	 		577,531	

Total Net Position

$ 3,065,200	$ 2,946,590

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.

The increase in net investment in capital assets is the result of current  year principal payments in excess of current year depreciation.

-5-

Poinciana West Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2019

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 2019	2018
Program Revenues
Charges for services	$ 1,355,475	$ 1,349,417 General Revenues
Investment earnings	 	8,695	8,680
Total Revenues	 	1,364,170	1,358,097

Expenses
General government	130,981	177,898
Physical environment				523,879		482,600 Interest on long-term debt		 		590,700		604,003 Total Expenses	 		1,245,560	1,264,501

Change in Net Position				118,610		93,596 Net Position• Beginning  of Year	 		2,946,590	2,852,994 Net Position - End of Year		$ 3,065,200 $ 2,946,590
The decrease in general government expenses is related to a decrease in supervisor fees, engineering and legal expenses in the current year.

The increase in physical environment expenses is related to an increase in the aquatics contract and increased storm structure repairs.

-6-

DRAFT

Poinciana West Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2019

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, 2019 and 2018:

 		Description	 Capital assets not being depreciated:
Land improvements

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

Total Capital Assets

During the year, depreciation was $361,235.

 	Governmental Activities	
 	2019	2018	

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

10,446,892	10,446,892
(3,429,581}	(3,068,346}

 	7,017,311	7,378,546 

$	13,662,584	$ 14,023,819

General Fund Budgetary Highlights

The budget exceeded governmental expenditures primarily because of less repairs and maintenance and contingency expenditures than were expected.

There were no amendments to the budget during the year.

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 $9,945,000 and $2,620,000, respectively at September 30, 2019.

-7-

Poinciana West Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2019

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, 2020.

Re quest for 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, 135 W Central Blvd, Ste 320 Orlando, Fl 32801.

- 8-

Poinciana West Community Development District STATEMENT OF NET POSITION
September 30, 2019

ASSETS
Current Assets:

Governmental Activities

Cash and cash equivalents	$	577,809	
Due from developer	10,001	
Prepaid expenses	 	304,640 	
Total Current Assets	 	892,450 	

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

804,418

6,645,273

Infrastructure	10,446,892	
Less: accumulated depreciation	(3,429,581 )	
Total Non-current Assets	 	14 ,467,002 	
Total Assets	 	15,359,452 	

DEFERRED OUTFLOW OF RESOURCES
Deferred amount on refunding

 	358,319 

LIABILITIES
Current Liabilities:
Accounts payable	18,370	
Accrued interest payable	218,821	
Bonds payable	 	495,000 	
Total Current Liabilities	 	732,191 	

NonMcurrent liabilities: Bonds payable
Total Liabilities

 	11,920,380 
 	12,652,571 

NET POSITION		
Net investment in capital assets	2,424,529	
Restricted for debt service	59,231	
Unrestricted	 	581,440 	
Total Net Position	   $	3,065,20 0 	

See accompanying notes.
-9-

Poinciana West Community Development District
STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2019

	

Program Revenues		Net {Expense) Revenues and Changes in
Net Position	
	Charges for		Governmental	
Functions/Pro grams	Expenses		Services		Activities	
Governmental Activities
General government	
$	(130,981)		
$	130,530		
$	(451)	
Physical environment	(523,879)		162,083		(361,796)	
Interest on long-term debt	 	(590,700) 		 	1,062,862 		 	472,162 	
Total Governmental Activities	$	(1,245,560)		$	1,355,475		 	109,915 	

General revenues:
Investment earnings Change in Net Position
Net Position - October 1, 2018
Net Position - September 30, 2019

 	8 695 

118,610

 	2,946,590 
$	3,065,200

See accompanying notes.
- 10 -

Poinciana West Community Development District BALANCE SHEET -
GOVERNMENTAL FUNDS
September 30, 2019

Total
Debt	Governmental
ASSETS	 	General	Service	Funds		
Cash and cash equivalents	$	577,809	$	$	577,809	
Due from developer	10,001	10,001	
Prepaid expenses	12,000	12,000	
Restricted assets - investments at fair value	 	8041  418		804,418 	
Total Assets	    $	599 ,81 0 	$   804,418	$ 1,4 04,228	
LIABILITIES AND FUND BALANCES		
LIABILITIES		
Accounts payable	    $	18 ,37 0	$	$	18,370	
FUND BALANCES		
Nonspendable - prepaid expenses	12,000	12,000	
Reserved for:		
Debt service	804,418	804,418	
Assigned - operating reserve	65,156	65,156	
Unreserved and undesignated	 	504 ,28 4	504,284 	
Total Fund Balances	 	581,440	804,418	1,385,858	
Total Liabilities and Fund Balances	    $	5991  81    0	lli  804   ,418	$  1,404,228 	

See accompanying notes.
- 11 -

Poinciana West Community Development District RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2019

Total Governmental Fund Balances	$	1,385,858

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 ($10,446,892) net of net of accumulated depreciation ($(3,429,581)), used in governmental activities are not current financial resources and
therefore, are not reported at the governmental fund level.	7,017,311

Deferred outflow of resources are not current financial resources .and therefore,
are not reported at the governmental fund level.	358,319

Prepaid bond insurance, net are not current financial resources and therefore,
are not reported at the governmental fund level.	292,640

Long-term liabilities, including bonds payable ($(12,565,000)), less net bond discount ($149,620) are not due and payable in the current period and
therefore, are not reported at the governmental fund level.	(12,415,380)

Accrued interest expense for long-term debt is not a current financial use
and therefore, is not reported at the governmental fund level.			(218,821) Net Position of Governmental Activities	$	3,065 ,200

See accompanying notes.
- 12-

Poinciana West Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
For the Year Ended September 30, 2019

Total
Debt	Governmental

Revenues	 General	Service	Funds		
Special assessments	$	292,613	$   1,062,862	$ 1,355,475	
Investment earnings	 	4,921	3,774	8,695 	
Total Revenues	297,534 	1,066 ,636	1,364,170	

Expenditures Current
General government	130,981		130,981	
Physical environment	162,644		162,644	
Debt service
Principal		
520,000	
520,000	
Interest		540,294	540,294	
Other debt service	 	11,178	11,178 
Total Expenditures	293,625 	1,071,472 	1,365,097
Net change in fund balances	 	3,909		(4,836)	(927)

Fund Balances - October 1, 2018	577,531	809,254	1,386,785
Fund Balances - September 30, 2019	 $	581,440       $	804,418	$ 1,385,858

See accompanying notes.
- 13-

Poinciana West Community Development District RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2019

Net Change in Fund Balances - Total Governmental Funds

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

$	(927)

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
iri 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.

(361,235)

520,000

(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

 	6,302 

$	118,610

See accompanying notes.

- 14 -

Poinciana West Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND
For the Year Ended September 30, 2019

Variance with Final Budget
Original	Final	Positive

Revenues	 	Budget	Budget	Actual	(Negative) 	
Special assessments	$291,294	$291,294	$292,613	$	1,319	
Investment earnings	3,000	3,000	4,921	1,921	
Total Revenues	 	294,294	294,294		297,534 		3,240	

Expenditures Current
General government	175,525	175,525	130,981	44,544	
Physical environment	175,294	175,294	162,644	12,650	
Capital outlay	20,000	20,000		20,000	
Total Expenditures	 	370,819	370,819	293,625		77,194

Net change in fund balances	(76,525)	(76,525)	3,909	80,434

Fund Balances - October 1, 2018	 	76,525	76,525		577,531 		501,006

Fund Balances - September 30, 2019	 $	 $	$581,440		$	581,440

See accompanying notes.

- 15 -

Poinciana West Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2019

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

Reporting Entity

The District was established on 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 responsib ility. Oversight responsibility includes, but is not limited to, financial interdependency, designation of management, significant ability to influence operations and accountability for fiscal matters. As required by GAAP, these financial statements present the Poinciana 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 -

Poinciana West Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2019

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 District
NOTES TO FINANCIAL STATEMENTS
September 30, 2019 ·

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus and Basis of Accounting (Continued)

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

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

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

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

Debt service expenditures are recorded only when payment is due.

- 18 -

Poinciana West Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2019

NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Presentation
Governmental Major Funds

General Fund - The General Fund is the District's primary operating  fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Debt Service Funds - 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, Liabilities, and Net Position or Equity

Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified 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 District
NOTES TO FINANCIAL STATEMENTS
September 30, 2019

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-

Poinciana West Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2019

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 granters. 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

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 ($1,385,858) differs from "net position" of governmental activities ($3,065,200) 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	$	6,645,273	
Infrastructure	10,446,892	
Accumulated depreciation	(3,429,581)	
Total	$	13,662,584	

- 21 -

Poinciana West Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2019

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

Explanation of Differences Between the Governmental Fund Balance Sheef 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.

Deferred amount on refunding

$	358.319

Lo ng-term debt transactions

Long-term liabilities applicable to the District's governmental activities are not due and payable in the current period and accordingly are not reported as fund  liabilities.  All liabilities (both current and long-term) are reported in the Statement of  Net  Position. Balances at September 30, 2019 were:

Bonds payable Bond discount, net

Total

$	(12,565,000)
149 ,6 20

$	(12.415.380)

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	$	(218.821)
Pre p ai d bond insur·ance

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	$	292 640

- 22 -

DRAFT

Poinciana West Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2019

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 {$(927)) differs from the "change in net position" for governmental activities ($118,610) 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 Amortization of bond discount
Amortization of deferred amount on refunding Total

Long-term debt transactions

$	(16,643)
(8,509)
(20,378)
$	'45,530}

Repayment of long terrn 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	$	520,000
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	$	6,302

- 23 -

DRAFT

Poinciana West Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2019

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, 2019, the District's bank balance was $588,695 and the carrying value was $577,809.

As of September 30, 2019, the District had the following investments and maturities:

 	Investment	
U.S. Bank Commercial Paper

Maturities
N/A

Fair Value
$	804,418

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 -

DRAFT

Poinciana West Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2019

NOTE C - CASH AND INVESTMENTS (CONTINUED)

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,  2019 were typical of these items during the fiscal year then ended. As of September 30, 2019, 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 benefrtted 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-

DRAFT

Poinciana West Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2019

NOTE E - CAPITAL ASSETS

Capital Asset activity for the year ended September 30, 2019 was as follows:

Balance	Balance
October 1,	September 30,
 	2018	Additions	Deletions	2019	
Governmental Activities: Capital assets, not depreciated:
Land and improvements	$	6,645,273	$	$	$	6,645,273
Capital assets, being depreciated:

Infrastructure	(3,068,346)	(361,235)		(3,429,581)	
Total Capital Assets Depreciat d, Net	7,378,546	(361,235)		7,017,311	
Governmental Activities Capital Assets	    $  14,023,819	 $	(361,235)	   $	$ 13,662,584	

Infrastructure	 	10,446,892	10,446,892	 Less accumulated depreciation for:					I!
1:

f

I:

t:

Depreciation  of $361,235  was charged to  physical environment.	t·

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, 2019:

Long-term debt at October 1, 2018	$	13,085,000

Principal payments	(520.000)

Long-term debt at September 30, 2019	12,565,000

Less: bond discount, net	(149,620)
Bonds payable,  net  at September 30, 2019	$  j2,:4j51380 

-  26 -

Poinciana West Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2019

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		
$405,000.	$	9,945,000	
$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 $90,000.	2,62 0.000	
Bond payable	12,565,000	
Bond discount, net	(14 9,6 20)	

Bonds Payable, Net	$	12 415,380	

The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2019 are as follows:

Year Ending
seetember30,	Princieal	Interest	Total

2020	$	495,000	$	525,170	$ 1,020,170 .	
2021	510,000	510,613	1,020,613	
2022	525,000	494,301	1,019,301	
2023	545,000	476,176	1,021,176	
2024	565,000	456,783	1,021,783	
2025-2029	3,170,000	1,939,869	5,109,869	
2030-2034	3,930,000	1,204,325	5,134,325	
2035-2037	 	2,825,000	264,734	3,089,734 
Totals	 $ 12,565,000	$  51871,971	$ 18,436,971 

- 27-

Poinciana West Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2019

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 determined  by  the Bond Registrar if certain events occurred as outlined in the Trust Indenture.

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

Depository Funds

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

Reserve Fund -The Series 2017-1 and Series 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 maximum annual debt service payments for the Series 2017-1 and Series 2017-2 Bonds. 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, 2019:

Reserve
 	Balance	

Reserve Requirement

Senior Special Assessment Refunding Bonds, Series 2017-1	$	392,020	$	392,337	
Subordinate Special Assessment Refunding Bonds, Series 2017-2	$	122,134	$	121,826	

- 28 -

DRAFT

Poinciana West Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2019

NOTE G- 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, nd other administrative costs.

NOTE H - 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 I- 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 $1D 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.

- 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

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, 2019, and the related notes to the financial statements, and have issued our report thereon dated January XX, 2020.

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.

- 30 -

Board of Supervisors
Poinciana West Community Development District

Compliance and Other Matters

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 l;>e 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 January XX, 2020

- 31 -

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, 2019, and have issued our report thereon dated January XX, 2020.

Auditor's Responsibility

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

Other Reporting Requirements

We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor's Report on an examination conducted in accordance with 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 January XX, 2020, should be considered in conjunction with this management letter.	·

Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor Genera,l 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 ln 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, 2019 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)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations .

Additional Matters

Section 10.554(1)(i)3., Rules of the Auditor General, requires us  to  communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but 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 managemen,t 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 January XX, 2020

- 33 -

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, 2019. 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 requiremen_tsand 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 require·ments during the year ended September 30, 2019.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida January XX, 2020

- 34-

-··---=

This Agreement made and entered into on Friday, December 06, 2019 by and between the Poinciana West Community Development District, a local unit of special purpose government of the State of Florida hereinafter referred to as the 'Special District', and Marsha M. Faux, Polk County Property Appraiser, a Constitutional Officer of the State of Florida, whose address is 255 North Wilson Ave., Bartow, FL 33830, hereinafter referred to as the 'Property Appraiser'.

l. Section 197.3632 Florida Statutes, provides that special assessments  of  non-ad  valorem  taxes levied  by the Special District may be included in the assessment rolls of the County and collected in conjunction with ad valorem taxes as assessed by the Property Appraiser. Pursuant to that option; the Property Appraiser and  the Special District shall enter  into an agreement providing for reimbursement to the Property Appraiser of administrative costs, including costs of inception and maintenance, incurred as a result of such inclusion.

The parties herein agree that, for the 2020 tax year assessment roll, the Property Appraiser will include on the assessment rolls such special assessments as are certified to her by the Poinciana West Community Development District.

The term of this Agreement shall commence on January I, 2020 and shall run until December 31, 2020, the date of signature by the parties notwithstanding. This Agreement shall not automatically renew.

The Special District shall meet all relevant requirements of Section 197.3632 & 190.021 Florida Statutes.

The Special District shall furnish the Property Appraiser with up-to-date data concerning its boundaries and proposed assessments, and other information as requested by the Property Appraiser to facilitate in administering the non-ad valorem assessment in question. Specifically, the Special District shall provide proposed assessments no later than Friday, July 17, 2020, for inclusion on the 2020 TRIM notice which is statutorily mailed within 55 days of July I. The Special District's assessments shall, as far as practicable, be uniform (e.g. one uniform assessment for maintenance, etc.) to facilitate the making of the assessments by the mass data techniques utilized by the Property Appraiser.

The Special District shall certify to the Property Appraiser the Special District's annual installment and levy no later than Tuesday, September 15, 2020. The Property Appraiser shall, using the information provided by the Special District, place the Special District's non ad-valorem special assessments on properties within the district for inclusion on the 2020 tax roll.

The Property Appraiser shall be compensated by the Special District for the administrative costs incurred in carrying out this Agreement at the rate of 1% of the amount levied on the TRIM Notice. The Property Appraiser will require payment on or before Tuesday, September 15, 2020 for processing within the Property Appraiser budget year (October 1st- September 30th).

If the actual costs of performing the services under this agreement exceed the compensation provided for in Paragraph 7, the amount of compensation shall be the actual costs of performing the services under this agreement.

If tax roll corrections are requested by the Special District, the Property Appraiser shall be compensated by the Special District for the administrative costs incurred at the rate of $5.00 for each tax roll correction exceeding ten (10) corrections per tax year.

The Special District shall indemnify and hold harmless, to the extent permitted by Florida law and without waiving its right of any applicable sovereign immunity, the Property Appraiser and all respective officers, employees, agents and instrumentalities from any and all liability, losses or damages, including attorneys' fees and costs of defense, which the Property Appraiser and all respective officers, employees, agents or instrumentalities may incur as a result of claims, demands, suits, causes of actions or proceedings of any kind or nature arising out of, relating to or resulting from the negligent or intentional acts or omissions of the Special District or its employees, agents, servants, partners, principals, or subcontractors arising out of, relating to, or resulting from the performance of the Agreement. The Special District shall pay all claims and losses in connection therewith and shall investigate and defend all claims, suits or actions of any kind or nature in the name of the Property Appraiser where applicable, including appellate proceedings, and shall pay all costs, judgments, and attorneys' fees which may issue thereon.

EXECUTED on the date first above written By:

Marsha M. Faux, CFA, ASA Polk County Property Appraiser By:

Special District Representative

Print name	Marsha M. Faux, Property Appraiser

Title

---  -	- · 

S ECTION VII

PO. I Nt l ANA W_E_ST_ C_DO

Marsha M. Faux, CF.«, ASA

 	

Polk County Proper Appraiser 2020 Data snaring and Usp:ge Agreement

This Data Shadng and Usage Agreement, hereafter referredto as "Agreement," establishes the termsat1d conditions under which the POINCIANA Wl:Sl' CDD, hereafter referred to as agency, can acquire and use Polk County Proeertv Appraiser data that is exempt from Publ.ic R_ecords disclosure as defined in FS 119;071.

The confidetrtiality of personal identifying andlocation lntormation including: names, physical, mailing,. and street addresses, parcel ID, legal property description, neighborhood name,lot number, GPS coordinates, or aryy other descriptive pr-operty Information that tn y reveal Identity orhome address pertaining t9 parcels owned by lhdlViduals
that have received e empt / co,ofidentialStatus; heteafter referred to as confidential information, will be protected
as follows:
The agency will not release confidential lnforrnation that may reveal identifying and locati on. information of individuals e)(empted from P1;1bll Records dis closure .
The agency will not present the confidential information in the results of data analysis (including maps} in any manner that would reveal personal identifying and locat1on informat lo.n of individuals exempted from Public Records dlsclosure.
The.rn:y shall comply with all state l<1ws and regulations g >Verningthe confidentiality of per-Sbnal identifying and location inform.ation t at is th	subject of this Agreement.
The agency shall ensure any employee granted access to confidential Information is subject to thet erms.and
conditions of this Agreement ·
The agency shall ensure any third party grante.daccessto confidential informatlon Is subject to thete.rms and conditions of this Agreement Acceptance of these terms must be provided in writing to the agen!>y by the third party before personal identifying and location information is released.
The term of this Agreement shall commence on January 1, 202, 0 and shall run until December 31, 2020, the date of signature by the parties notwithstanding, This Agreement shall not automatically renew. A new agreement will be provided annually for the following year.

INWITNESS TAERi:O.F, both th Polk CountyPrope:rty .Appraiser:, through its duly authorized repr:e entative. and the apncy; through its dulyauthoritedrepresentative, .h ave hereuntt> executed this. Data Sharing and Us.ige Agreellient for_theter:m ofthe a reement.

POLK COUNTY PllOPERlY APPRAISER

s ;gnatu,- , .  	
Print:	Marsha M. Faux CFA. ASA

POINCIANA WEST COD

S18nature:  -  ---1Cr--1- :-=-=- -  -=--  -  -  - 
Prin:t:	C-u      -  .\  ,...     --;   .      [.,     /,    ...:. L..--

Title:	Polk Cot.inly Propert;y Apprais_er

Title:

 	7)	 ;5 J--...-.,    '	I¼ -- ..)     .  --

Date:	December 20 2019	Date:	 	

S ECTION IX

S ECTl"ON -C

S	ECTION 1

Poinciana West
Community Development District

Summary of  Check Register

November 26, 2019 to January 8, 2020

I	Fund	Date	CheckNo.'s	Amount	
General Fund	12/2/19	1627-1629	$	6,288.85	
	12/3/19	1630	$	216,029.46	
	12/6/19	1631	$	5,125.00	
	12/9/19	1632	$	144.50	
	12/11/19	1633	$	50.00	
	12/20/19	1634-1636	$	6,766.96	
	1/3/20	1637-1639	$	9,977.95	
	1/8/20	1640	$	722,205.72	
			$	966,588.44	
Payroll	December 2019			
	Charles Case III	50066	$	184.70	
	Maneck Master	50067	$	184.70	
	Peggy Gregory	50068	$	184.70	
	RoyLaRue	50069	$	184.70	
			$	738.80	
	January 2020			
	Charles Case III	50070	$	184.70	
	Maneck Master	50071	$	184.70	
	Peggy Gregory	50072	$	184.70	
	RoyLaRue	50073	$	184.70	
			$	738.80	

$	96s,o66.o4 I

***

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 1/08/20 CHECK DATES 11/26/2019 - 01/08/2020 ***	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
12/02/19 00007 12/01/19 4479	201912 320-53800-46200
LAWN MAINTENANCE DEC19

STATUS	AMOUNT	••••CHECK.....
AMOUNT	#
*	4,691.16

FLORALAWN 2, LLC
12/02/19 00016	11/26/19 2145332	201910 310-51300-31100
INTERIM ENG. SRVCS-OCT19 11/26/19 2145332A 201911 310-51300-31100
INTERIM ENG. SRVCS-NOV19

4,691.16 001627
*	442.50
*	295.00

GAI CONSULTANTS, INC
12/02/19 00002	11/26/19 111290	201910 310-51300-31500
GEN.COUNSEL/MTHLY MTG OCT

*	860.19

737.50 001628

HOPPING GREEN & SAMS
12/03/19 00013	12/03/19 12032019 201912 300-20700-10000
FY20 DEBT SERVICE SER2017

*	216,029.46

860.19 001629

POINCIANA WEST CDD C/0 USBANK	216,029.46 001630

12/06/19 00001	12/01/1957	201912 310-51300-34000
MANAGEMENT FEES DEC19 12/01/1957	201912 310-51300-35200
INFORMATION TECH DEC19 12/01/1957	201912 310-51300-31300
DISSEMINATION FFES DEC19 12/01/1958	201912 320-53800-12000
FIELD MANAGEMENT DEC19

*	3,750.00
*	125.00
*	416.67
*	833.33

GOVERNMENTAL MANAGEMENT SERVICES-CF
12/09/19 00001	12/09/1959	201912 310-51300-51000	*
OFFICE SUPPLIES DEC19
12/09/1959	201912 310-51300-42000	*
POSTAGE DEC19
12/09/1959	201912 310-51300-42500	*
COPIES DEC19

17.65
2.50
124.35

5,125.00 001631

GOVERNMENTAL MANAGEMENT SERVICES-CF
12/11/19 00032	12/04/19 12042019 201912 310-51300-49000
ROOM RENTAL FEE DEC19

*	50.00

144.50 001632

AVATAR PROPERTIES INC,
12/20/19 00005	12/16/19 1009601	201912 320-53800-47100
MOSQUITO MGMT SERV DEC19

*	1,983.33

50.00 001633

CLARKE ENVIRONMENTAL MOSQUITO	1,983.33 001634

12/20/19 00020	12/16/19 5332	201912 320-53800-47000
AQUATIC MAINT. SRVC DEC19

*	4,750.00

CLARKE AQUATIC SERVICES, INC	4,750.00 001635

POIW POIN WEST CDD TVISCARRA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/08/20
***  CHECK DATES 11/26/2019 - 01/08/2020 ***	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
12/20/19 00008 12/03/19 6-856-01 201911 310-51300-42000
DELIVERY 11/27/19

STATUS

*

AMOUNT	••.•CHECK•..•.
AMOUNT	#
33.63

FEDEX
1/03/20 00007	1/01/20 4553-I	202001 320-53800-46200
LAWN MAINTENANCE JAN20

- - - - -  -  -  -  - -
*	4,691.16

33.63 001636

FLORALAWN 2, LLC
1/03/20 00008	12/10/19 6-863-06 201911 310-51300-42000
DELIVERY 11/27/19

- - - - - - -
*

6.79

4,691.16 001637

FEDEX
1/03/20 00016	12/30/19 2146222 201911 310-51300-31100
INTERIM ENG. SRVCS-NOV19 12/30/19 2146222A 201912 310-51300-31100
INTERIM ENG. SRVCS-DEC19

-  - - - -  - -  -  - -
*	295.00
*	4,985.00

6.79 001638

GAI CONSULTANTS, INC
1/08/20 00013	1/08/20 01082020 202001 300-20700-10000
FY20 DEBT SERVICE SER2017

- -  - -  -  -  - -  - -  -5-,2-80-.00-
*	722,205.72

001639

POINCIANA WEST CDD C/0 USBANK

TOTAL FOR BANK A
TOTAL FOR REGISTER

966,588.44
966,588.44

722,205.72 001640

POIW POIN WEST CDD TVISCARRA

f\ :;1!	2, LLC
P.O. Box 91597
Lakeland, FL 33804

Invoice

Date	Invoice #	
12/1/2019	4479	

Poinciana West Community Development Dist c/o Governmental Management Services Central Florida, LLC
1408 Hamlin Avenue Unit E St. Cloud, Fl 34771

Bill To

ID) g;CC IlW ml fill NOV 2 6 2019 l1lJ BY: 	_

	P.O. No.	Terms	Project	
		
Due on receipt		
Quantity	Description	Rate	Amount	
1	Monthly Lawn Maintenance per original contract • November 2016 - Poinciana West CDD

Billing for December 2019
..,
\-';)"le:, -Sjt-"'.
""- -n " \<\	4,691.16	4,691.16	
Thank you for your business.	Total	$4,691.16	
Corporate Office	Solivila Fax	E-mail	Web Site		
(863) 668-0494	(863) 225-9565	info@floralawn.com	www.floralawn.com		

tj

INV,QI CE

ga, consultants

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

T 407.423.8398
F 407.843.1070

George Flint
Governmental Management Services
1408 Hamlin Ave Unit E
St. Cloud, FL 34771

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

November 26, 2019 Project No:
Invoice No:

A171207.00 2145332

Project	A171207.00	Poinciana West. Community Development District Engineering Services
IS!_Nff	J	-------------------------------
Task	004	2020 General Support
Professional Personnel

Engineering Director/Senior Director

Hours	Rate	Amount

Leo, Kathleen	2.50	295.00	737.50
Totals	2.50	737.50
Total Labor	737.50
BIiiing Limits	Current	Prior	To-Date
Total BIiiings	737.50	0.00	737.50
Umit	10,000.00
Remaining	9,262.50

tt\,
\-'.)\ - \:,•'3\1
lntv'i..,,, -	-	Oc¼IC\	-ff ijc.{ .f,6
ln\:  M  t -	j('\I<. -	l'\	i{f a<l':>-Oo

Total this Task Total this Invoice

$737,50

$737.50

gaiconsultants.com

Project	A171207.00	Poinciana West Community Development Dis	Invoice	2145332

Billing Backup
GAI Consultants, Inc.	Invoice 2145332 Dated 11/26/2019

Tuesday, November 26, 2019
5:14:32 PM

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

Project	A171207.00	Poinciana West C.Ommunlty Development District Engineering services
Task	004	2020 General Support
Professional Personnel

Engineering Director/Senior Director	Hours	Rate	Amount	
04136	Leo, Kathleen	10/23/2019	.so	295.00	147.50	
	Email responses					
04136	Leo, Kathleen	10/31/2019	1.00	295.00	295.00	
	Emails, Misc CDD Admin					
04136	Leo, Kathleen	11/7/2019	.so	295.00	147.50		
	meeting coortllnatlon						
04136	Leo, Kathleen	11/13/2019	.50	295.00	147.50		
	mlscadmln						
	Totals		2.50		737.50		
	Total Labor					737.50	
				
Total this Task		
$737.50	
				Total this Projed;		$737.50	
				Total this Report		$737.50	

gakonsultants.com
Page2

Hopping Green & Sams
Allameys and Co!Nelors
119 S. Monroe Sll&Bt, Sia. 300
P.O.Box6526
TallahaSSaa, FL32314
850.222.7500

ID) H:<cJ};JIW ID1
fill	NO'J- 2 6 2019	illJ
BY: 	_

s =es============================ STATEMENT======•------ ---------	-= =====
November 26, 2019

Poinctana West Community Development District
George Flint, District Manager Governmental Management Services 1408 Hamlin Avenue, Unit E
St. Cloud, FL 34771

t$':l_
\-'3lu -S\'"3,3\':>

BIii Number 111290 Billed through 10/31/2019

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

-	/H.'r H.-lj O<.

10/02/19	MCE		Review operating expense projected savings regarding merger; confer with Flint.

10/03/19	MCE	Confer with Rlnt regarding landscape agreement; revise same.

10/06/19	MC.E	Complete Department of Economic Opportunity's annual special district fee invoice and update form; complete Department of Management Servia!S survey.

10/23/19	OMS	Prepare audit response.

10/24/19	OMS	Revise and finalize audit response.

10/24/19	APA	Prepare response to auditor request letter regarding fiscal year 2018-2019. 10/25/19	MGC	Review response to auditor request letter.
10/27/19	MCE	Complete Aorida DMslon of Retirement Survey.

Total fees for this matter

DISBURSEMENTS
Conference Calls

Total disbursements for this matter

0.30 hrs

0.50 hrs

0.20 hrs

0.50 hrs

0.40 hrs

1.20 hrs

0.20 hrs

hrs

$845.50

14.69

$14.69

MATTER S UMMARY

smith, Douglas M.	0.90 hrs	325 /hr	$292.50	
Eckert, Michael C.	1.10 hrs	310 /hr	$341.00	
Collazo, Mike	0.20 hrs	310 /hr	$62.00	

Papp, Annie M. - Paralegal

1.20 hrs

125 /hr

$150,00

TOTAL FEES TOTAL DISBURSEMENTS

$845.50
$14.69

PO!ndana Wat COD • General C	BIii No. 111290	Page  2
===•=====•••===•G==••a= === ==•   =•s======a• =============================s=========  ==

TOTAL CHARGES FOR THIS MATIER

BIWNG SUMMARY

$860.19

Papp, Annie M. - Paralegal	1.20 hrs	125	/hr	$150.00	
Smith, Douglas M.	0.90 hrs	325	/hr	$292.50	
Eckert, Mlchael C.	1.10 hrs	310	/hr	$341.00	
COiiazo, Mike	0.20 hrs	310	/hr	$62.00	
TOTAL FEES				$845.50	
TOTAL DISBURSEMENTS				$14.69	
TOTAL OIARGES FOR THIS BILL				$860.19	

Please include the bill number on your check.

CHECK REQUEST FORM

DISTRICT/ASSOCIATION:	 uoc)44   ,a,	/,Jb 4,1-:  C-,6/\

DATE:

, / ./ 0 ,Z

L?	.	U	.t:	:-. x

PAYABLETO:

r / Jr &  c ( a  /'-4'	h	£, ,r :f"	f' / J J \

AMOUNT REQUESTED:	J	/. I L  ( ' 2 "l.	2:4

REQUESTED av:	tl   r c	

ACCOUNT#

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENTS FY2020 RECEIPTS MAINTENANCE

GROSS ASSESSMEl>1TS $

309,892,74

CERTIFIED N£T ASSESSMENTS $

291,299.18
100%

CROSS ASSESSMENTS	COMMISSIONS	INTERBT	N£T ASSESSMENTS	GENERAL
DATE	DISTRIBUTION	RECEIVED	DISCOUNTS	PAID	INCOME	RECEIVED	FUND	
:		I	:	··'	
11	14	19	ACH	s	1,119.42	I	44.76.	s	21.49	s	-	s	l  053.17   s	1,053 .17	
11	18	19	ACH	s	4 841.30	s	241.25	$	92.00	s	-	s	4 508.05	li	4 SOS.OS	
11	22	19	ACH	$	13,197.45	s	523.62	$	253.48	$	-
s	-	s	12 .420.35	$	12 420.35	
11	29	19	ACH	.li	45 , 709.65	s	l 827.70	$	877.64		li	43 ,004.n ·	s	43 004.31	
		s	-	s	-	s	-	s	-	$	-	$	-	
		s	-	s	-	li	-	s	-	s	-	s	-	
		s	-	s	-	$	-	s	-	$	-	s	-	
		s	-	s	-	s	-	s	-	s	-	s	-	
		s	-	li	-	s	-	s	-	li	-	s	-	
		s	-	s	-	$	-	s	-	s	-	s	-	
		s	-	s	-	$	-	s	-	s	-	s	-	
		Ji	-	s	-	s	-	s	-	li	-	-	
		s	-	s	-	s	-	$	-	s	-	s	-	
		s	-	s	-	s	-	s	-	s	-	s	-	
		s	-	$	-	s	-	$	-	I	-	s	-	
		s	-	s	-	s	-	s	-	s	-	s	-	
		s	-	s	-	li	-	s	-	s	- .	$	-	
:	:	i	:	
TOTAL COLLECTED	s	6'1,867.82   s	2,637 .33     s	1,244.61   S	-	s	60,98 5.88   s	60, 935.88	
PEllCENTACE COLLECTED	21"	

DEBT SERVICE

CROSS ASSESSMENTS  $
CERTIFIED NET ASSESSMENTS $

1,117,752,24
1,050,687.11
10D"

DATE	01STRIBl1TION	CROSS ASSESSMENTS
RECEIVED	DISCOUNTS	COMMISSIONS
PAID			INTERfST
INCOME	NET ASSESSMENTS
RECEIVED			DEBT SERVICE
FUND	
				
11 / 1 4/19	ACH	s	3,432.90	s	137.30	$	65.91	$	-		s	3,229.69		S	3 229.69	
11/18/19	ACH	$	17 815.94	s	S87.69		338.57		$	16,589.68		s	16 589 ;68	
11 122/19	ACH	s	46,507.10	s	1,845.04		893.24		s	-	s	43,768.82		I	43,768.82	
11 /29/19	ACH	s	162,032 .88	1	6,480.56		3,111.05	$	-		s	152,441.27		S	152,441.27	
		s	-			-		s	-	s	-	$	-	
		s	-	s	-		-		s	-	s	-		s	-	
		l	-	l	-		-		l,		s			I	-	
		$	-	s	-		-		s	-	s					
		s		$	-	s	-	$	-	s	-	-	
		s	-	s	-	s	-		s	-	s	-		)	-	
		$	-	l	-	l	-		s	-	s	-		I	-	
		s			-	s			s	-	s	-		s	-	
		s	-	-	s	-		s	-	s	-		s	-	
		li	-	l	-	s	-		s	-	l	-		s	-	
		s	-	s		s	-		s	-	s	-		s	-	
		s	-	s	-	s	-		.$	-	s	-		s	-	
		s	-	s		s	-		s		l	-		s		
						:				
TOTAL COLLECTED	s	2 29.788.82	$	9,350.59	4,408.77		S		$	216,029.46			216 D29.46	
PERCENTAGE COUE'CTED										1n	

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

Invoice

BIii To:
Poinciana West COD 219 E. Livingston St. Orlando, FL 32801

Invoice#: 57
Invoice Date: 12/1/19
Due Date: 12/1/19
Case:
Number:

Description	Hours/Qty	Rate	Amount·

Management Fees • December 2019 Information Technolog·y - December 2019 Dissemination Agent Services -December 2019

1t (

1-3((:)-S\?>-o"\
l"\<Vl f"	"
t-3to "S\ ·oiodi
•nf' w'\ \
\ - u>-5\"",<!)'
l>\!> "'(d1cn f°'l.(..S l		3,750.00
125.00
416.67	3,750.00
125.00
416.67	

Total	$4,291.67	
Payments/Credits	$0.00	
Balance Due	$4,291.67	

Kingston, TN 37763

BIii To:
Poinciana West COD 218 E. Livingston St Orlando, FL 52801

Invoice i:   6B
Invoice Date: 12/1/19
Due Date: 12/1/19
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Field Management • December 2019

tt (
l-3aD-63cHJ.
f' uA ti<lllo. ..\: <..A.9		833.33	833.39	

Total	$833.33	
Payments/Credits	$0.00	
Balance Due	$833.33	

Kingston, TN 3n63

Bill To:
Poinciana West COD 219 E. LMngston SL Orlando, FL 32801

Invoice#: 69
Invoice Date: 12/9/19 Due Date: 12/9/19
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Office Supplies		17.65	17.65	
Postage
Coples
,		2.50
124.35	2.50
124.35	
\ 3\C -S\'3- '51				
C{-ti<.JL \\C.$ c:,\'\				
\ -   l() •   \'  •L4.				
?o tc:...	\'\				
I-3lD - \"°:) -qd-::l				
Ccpi<. tk..r...\				

Total	$144.50	
Payments/Credits	$0.00	
Balance Dua	$144.50	

Solivita Club - Avatar Properties, Inc.
395 Village Dr., Ste. C, Kissimmee, FL 34759
Phone 863-427-7129

•
SOL 'i}}1TX

'
DATE: DECEMBER 4, 2019

BILL TO
PWCDD

SHIP TO
Same as recipient

1	Room Charge	50.00	50.00

1ID l&«;l&TI

ts:3

\VI ,

INSTRUCTIONS

il.l1

DEC O 5 1819	JID

1- olO-S\' -llq

BY: 	_

f1'i0;:.M	fu, lkc.i\t\

SUBTOTAL SALES TAX
SHIPPING & HANDLING
TOTAL DUE

50.00

50.00

INVOICE

www.dar1<e.com TOU-FREE: SOG-323-5727 PHONE: 000
AR Email: acoountsraceivable@dart<e.com,
AR Oepl Ext.: 3139

Customer#:	P07800 Customer PO #;	NA
B
,	Poinciana West Community Dev. Dist.
L	1408 Hamlin Ave, Unit E
L
St. Cloud, FL 34771-8588
T

0	George Flint

Invoice #: 001009601
Invoice Date: 12i16/19 Terms: Net 30 Days

ml

Due Date: 01/15/20
lo)	©IB:TI\VI
lfil	DEC l 6 1019	lliJ
B=Y -------------

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 December 2019

tt-5
l-'2,.;J.o -5 -"{1\
"1.o	r.,.:;.t o   t1yft	l	i

O.rdertotat	1,983_33

Clarke Environmental Mosquito Management, Inc. is a Clarke Company
-   	We acceptACH Paymems-	_,_	1_,9_8_3.33   ,
Clarke wiU charge applicable sates taxes unless a valid exemption certificate is Emailed to: accountsreceivable@clarke.comor faxed to: 630-672-7439

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

tt1? ClOfl<e

INVOICE

www.clark&.com TOLL-FREE:   800-323-5727

.........

PHONE: 630-894-2000
AR  Emwl:  accountsrecelvablet!!lcl•rl<e.com,
AR Dept. Ext.: 3139

Customer#:	088096
Customer PO #:

Invoice#: 000005332
Invoice Date: 12/16/19
Terms: Net 30 Days
Due Date: 01/15/20

B
I	Poinciana West Community Dev. Dist.
L	1408 Hamlin Avenue
L	Unit E
St. Cloud, FL 34771-8588
T

ID)	Il'W  m)
Im	DEC 1 6 1119	lliJ
BY: 	_

0	George Flint

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 December 2019

-tt o
\-	-	'-l;
A (._, fat M.	'f"f <.. l

4,750.00

-	We accept ACH Payments.,..

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: accountsreceivable@clarke.com or faxed to: 630-672-7439

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

 	Invoice Numbe
 	6-856-01863	

FedExTaxlD: 71-0427D07

 	Page 

r	Invoice Date 
 	Dec 03, 2019 

1 of 3

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

USO
USO

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

$33.63
$33.63

Invoice Questions?
Contact FedEx Revenue Services
Phone:	800.645.9424
M-F7-5 ICST)
Internet	fedex.com/usgovt

Other discounts may apply.

1.1:i
l--'3\0 - '"3- ")..
De_li	Ltja.1(\'°l

RECEIVED

DEC O 9 20\9

B Y:-	-	---

Account Number

nvo1ce  um er	Invoice Amount

··- _ --·····-····-- ·--..-- ,..··- ·... ·-·········- ... Detailed descrjptions.of surcharges can.be _located.at fedex.c m ..............._.......... ,.. ..........,,.....,,....
Toensum proper redit pllase retum	I	•	N	.
thisportionwilll'/OUrpaymcnlloFedEx.
Please do not staple or fold.	6-856-01863	USD $33 63
Pleasa mal:echectpayable!D FedEx.	•
Remittance Advice	Your payment is due by Jan 17, 2020

b85b018 b32D □D0033b3987432b27530 □000 □00000000033	b39 □

0031764 01 AB 0.409 "AUTO TOO 1336 32801·243595 ·C01·P31795-11
I•11111111111II•1•11'111111111111111111111ltll111111111111,1111I
POINCIANA WEST COD 135WCENTRALBLVD STE320 ORLANDO FL 32801-2435

1lh111I II 111I•Ill•llh111ii 111 ,I 111111 111•11I11 11111111111111111
FedEx
P.O. Box 371461 Pittsburgh PA 15250-7461

1 1111111111111111111111m11   111111111
60023360010074	I 336-01-00-0031764-0002-0060967

 	Invoice Numbe

r	Invoice Date 
 	Dec 03 2019 

 	6-856-01863	
FedEx Express Shipment Detail By Payor Type (Original)

Ship Date, Nov 27, 2ffl	-	bf.,.: PbiMiatte West ODO

 	Page 
2 of 3

-

PIIJJ)I': Tllird Party	Refi#3:,.:   ,,
Fuel Surcharge- FedEx has applied a fuel surcnarge of6.50% to tfils shipment
Distance Based Pricing, Zone 2
FedEx has audited this shipment for correctpackages,weight and service.Any changes made are reflected in the invoice amount.
Package Delivered to ReclplentAddress - Release Authorized
The package weight exceeds Iha maximum for the packaging type, therefore, FedEx Pak was rated as Customer Packaging.	-

Automation	INET
Tracking ID	777100236146
Service Type	FedEx Standard Overnight Package Type	Customer Packaging Zone		02
Packages	1
Rated Weight	3.0lbs,1.4 kgs Delivered	Nov 29, 2019 12:59
Svc Area	A3
Signed by	see above
FedEx Use	000000000/123677/02
$hip Date: Nov21,2019	'
J>ay,ilrf T'tiir. .PMY

kmln
George Flint
GMS-CF,LLC
219 E Livingston Street
ORLANDO FL 32801 US

.c .Refi:-Pdtr)qi ne w too

□

Transportation Charge Fuel Surcharge Residen11al live Total Charge
I  Retltt	rt.r: .. IH, _.1 ••• , , ··

Recipient
Charles W. Case, Ill
642 TAPATIO LN
KISSIMMEE FL 34759 US

USO

--

==

-

iiiiii.iiii iiiiii.iiii

 	=

;;;;;;;;;;:;
6.38
0.68-
4.15

-

$11.21 ;;;;;;;;;:;

Fuel Surcharge· FedEx hes applied a fuel surcharge 016.50% to this shipment
Distance Based Pricing, Zone 2
FedEK has audited this shipment for correctpackages, weight. and service. Any changes made ere reflected In the invoice amount
Package Delivered to RecipientAddren· Release Authorized
The package weightexceeds the maximum for the packaging type, therefore, FedEx Pak was rated as Customer Packaging.

Automation
Tracking ID	INET 777100241822	hnw.
George Flint	.Bma.iut
Peggy Gregory		
Service Type	FedEx Standard Overnight	GMS-CF, LLC	742 SAN RAPHAEL ST		
Package Type	Customer Packaging	219 E Livingston Street	KISSIMMEE FL 34759 US		
Zone	02	ORLANDO FL 32801 US			
Packages	1				
Rated Weight	3.0 lbs,1.4 kgs				
Delivered	Nov 29, 201913:05	Transportation Charge		6.38	
Svc Area	A3	Fuel Surcharge		0.611	
Signed by
FedEx Use	see above
000000000/123677/02	Residential DeHvery
Total Charge	4.15
USD	$11.Zi	

- - - - --- ····- ···- •··- ·- - - - ·- •··- ···- ··

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13 36-01,00-0031764-0002-0060967

 	

Invoice Number
6-856-01863

Invoice Date
Dec 03,2019

Account Number	Page
3 of 3

Ship Bate: Nov H, Zll1'9	&lust. Ref.:Poioo-iana West ClllO	Reii2t
P-ilJ.or:: Thinl l>flf'ly	Reta
Fuel Su.rcherge • FedEx has applied a fuelsurcharge of6.50% to this shipment
Distance Based Pricing, Zane 2
FedEx has audited this shipment far carrectpackages,weight, and service. Any changes made are reflected In the Invoice amount
Package Delfvered to Recipient Address· Release Authorized
The package weight exc11eds the maximum far the packaging type, therefore, FedEx Pak wasrated a& Customer Pac kaging.

Automation Tracking ID Service Type Package Type	INET
771100247474
FedEx Standard Overnight Customer Packaging	.hlllll.t George Flint GMS-CF,LLC
219 E Livingston Street	Recipient
RoylaRue
211 SAN VICENTE LN KISSIMMEE FL 34759 US		
Zone	02	ORLANDO FL 32801 US			
Packages Rated Weight
Delivered	1
3.0 lbs.1.4 kgs
Nov 29, 201913:01	
Transportation Charge		
6.38	
SVcArea	A3	Fuel Surcharge		0.68	
Signed by	see above	Residential Delivery	 		4.15	
FedEx Use	000000000/1236n/02	Total Charge		$11.21	
			Third Party Subtotal	USO	$33.63	
			Total FedEx Express	USO	$33.63	

1336-01-00-0031764-0001-0060966

*	f\	! ?!,12 LLC

Invoice

P.O. Box 91597 Lakeland, FL 33804

Poinciana West Comm.unity Development Dist c/o Governmental Management Services Central Florida, LLC
1408 Hamlin Avenue Unit E St Cloud, Fl 34771

Bill To

I

Date	Invoice#	
1/1/2020	4553-I	

H;ee!	TI	,
DEC 3 1 1019	J!!J
BY: 	_

	P.O. No.	Terms	Project	
		
Due on receipt		
Quantity	Description	Rate	Amount	
I	Monthly Lawn Maintenance per original contract• November 2016 - Poinciana West
CDD
Billing for Janwuy 2020

7
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l.aJ..;,i\ H. \ et4l u.. Ja/\ clO	4,691.16	4,691.16	
Thank you for your business.	Total	$4,691.16	
Corporate Office	Solivlta Fax	E-mail	Web Site		
(863) 668-0494	(863) 22S-9565	info@floralawn.com	www.floralawn.com		

 	Invoice Numbe

 	6 863-08013	

FedEx Tax ID: 71•0427007

 	Page 

r	Invoice D'ate 
 	Dec 10 2019 

1 ot2

.B.illiggMd!m!
POINCIANA WEST COO 135WCENTRALBLVO STE320 ORI.ANDO FL 32801-2435

Invoice Summary FedEx Express Services Total Cherges
TOTAL THIS INVOICE

USO
USD

Shipping Address;
POINCIANA WEST COO 135W CENTRAL BLVD STE 320 ORLANDO FL 32801-2435

$6.79
$6.79

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Invoice Number..··.  ·  Invoice Amoun· .t
6-863-06013	USO $6,79
Remittance Advice	Your pllfl08ld is due by Jan 24, 2020

68b 306013DDOOODb791&7	32b27530000□□0 DO□OO□□DOb7910

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135 WCEHTRAL BLVD STE320
ORLANDO Fl 32801-2435

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P.O. Box 371461
Pittsburgh PA 15250-7461

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600284-C00138li4	13O -0l --00-0026671-0001-004702.S

 	Invoice Numbe

r	Invoice Date 
 	Dec 10, 2019 

 	 FedEx Express Shipment Detai1By Payor Type (Original}
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111dExhas audillad this shipment for co ctpackages,waig t and service. Any changes med• erare!lectsd InIha invoice amount
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Aummstion	INET	Stmlti	l!malllll	==-=-
Tra1.king ID	IDIOOZ63941	George Alnt	K&1hy Leo	;;;;;.;;
Service Type	FedEx Standard overnight	GMS-Cf,LlC	SAi ConsuttanlS	_

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Package Type	Customer Pack.aging	219 E Livingston Street	618 E SOUTH ST	;;;;;;;;;;;

==

Zone	02	ORLANDO FL 32801 US	ORLANDO FL 32801 US	-
Packages	1

==

RatedWeight	3.0lbs,1.4kgs
Dafivered	Dec 02,2019 12:16
Svc Area	Al	Transportation Charge	6. 38

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FedEx Express	USD	$6.79

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Ed.. Q•liu
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1343-01-l!D-001.6871-0001-0047025

lj

9cli consultants

INVOICE

Orlando
618 E. So.uth Street, Suite 700
Otlando, FL 32801

T 407.423.8398
F  407.843.1070

George Flint
Governmental Management Services 1408 Hamlin Ave Unit E
St. Qoud, FL 34771

December 30, 2019
Project No:	A171207.00
Invoice No:	2146222

Project	A171207.00	Poinciana West Community Development District Engineering Services
!rm s,!pnaLS!.,"'l.G!§!bto!§lh _,!'!!,b!f ,31L2J!J.!  	
Task	004	2020 General Support	...
Professional Personnel

Engineering Director/Senior Director Leo, Kathleen
Senior Project Technical Specialist Ziegler, Timothy
Totals
Total Labor
Billing Limits
Total Billings
Limit

Hours	Rate

6.00	295.00

27.00	130.00
33.00

Current	Prior
5,280.00	737.50

Amount

1,770.00

3,510.00
5,280.00

To-Daile
6,017.50
10,000.00

5,280.00

-::	l	c !! )
3\<YJ: ·3ll i a%.oo	.
lf\hfl"" tn . Snr (...s- ciBY:  	
\·3l\)•:')\'3-'?>\\ t L\ f\"6fo,oo
lnle.n f.nJ. S\"\K.S	l:)c.c.l.'\

3,982.50
Total this Task

Total this Invoice

$5,280.00

$5,280.00

galconsultants.com

Project	A171207.00	Poinciana West Comml!nlty Development Dis	Invoice	2146222

Billing Backup
GAi Consultants, Inc.	Invoice 2146222 Dated 12/30/2019

Monday,December30,2019
10:53:02 AM

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

Project	A171207.00	Poinciana West Community Development District Engineering Services
Task	004	2020 General Support
Professional Personnel

Engineering Director/Senior Director
04136	Leo, Kathleen	11/21/2019

Hours

.so

Rate

295.00

Amount

147.50

	COD Matters		
04136	Leo, Kathleen	11/25/2019	.so	295.00	147.50	

04136	CDDAdmin
Leo, Kathleen	
12/4/2019	
4.00	
295.00	
1,180.00	
	CDC Meeting					
04136	Leo, Kathleen	12/10/2019	1.00	295.00	29S.00	
	Annual Report					
Senior Project Technical Specialist	
03992	Ziegler, llmothy	12/10/2019	1.50	130.00	19S.00	
Research and preparation for annual pond Inspections	
03992	Ziegler, llmothy	12/11/2019	7.00	130.00	910.00	
Annual pond inspection field observation, photography, and recorordlng of stormwater pond conditions	
03992	Ziegler, Timothy	12/12/2019	5.00	130.00	650.00	
Annual pond Inspection field observation, photography, and recorording of stormwater pond conditions	
03992	Ziegler, Timothy	12/16/2019	4.00	130.00	520.00	
Annual pond inspection field observation, photography, and recorording of stormwater pond conditions	
03992	Ziegler, Timothy	12/17/2019	3.00	130.00	390.00	
Compilation of notes and photographs for annual stormwater report	
03992	Ziegler, llmothy	12/18/2019	2.00	130.00	260.00	
Compilation of notes and photographs for annual stormwater report	
03992	Ziegler, 1imothy	12/19/2019	3.00	130.00	390.00	
Compilation of notes and photographs for annual stormwater report	
03992	Ziegler, Timothy	12/20/2019	1.50	130.00	195.00	

Compilation of not.es and photographs for annual stormwater report Totals	33.00
Total Labor

5,280.00

Total this Task

5,280.00
$5,280.00

Total this Project Total this Report

$5,280.00

$5,280.00

gaiconsultants.com
Page 2

CHECK REQUEST FORM

....
DISTRICT/ASSOCIATION:	/ 1 /1 ,' , c, ,..,. ,•	( 1 /...o ...f	e / ),)

I
DATE: _    -+ / ....i.c....l....."A.-...(. 		_

1

AMOUNT REQUESTED:_   .'.7_	,'7--=2-,-.-7'       ..A  _  .;._-_7  2  		_

REQUESTED BY:	\=	L s<	

ACCOUNT#

DESCRIPTION OF NEED:	1 Pd ,	,d<   i 1-   i')  o•;.,	,   •.	.  "  s.!-::z:• s  St	...- -   S
,/    ;-

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENTS FY2020 RECEIPTS MAINTENANCE

CROSS ASSESSMENTS $

309,892.74

CERTIFIED NET ASSESSMENTS $

291,299.18
100%

CROSS ASSESSMENn		COMMISSIONS	INTEREST	NET ASSESSMENTS	GENERAL DATE	DISTIUBUTION	RECEIVED	DISCOUNTS		PAID		INCOME		RECEIVED		FUND

-

I	:	I	:	:
11 / 1 4/19	ACH	s	1,119.42     $	44.76     s	Zl.49    s	s	1,053.17    s	1,053.17
11{18{19	ACH	s	4 841.30     $	241.2S     I	92.00    s	-	I,	4.508,05	s	4,508 .05

s	-

11/22/19	ACH	s	13,197.45     s	523,62     s	253,48    s	-	s	12,420.35    $	12,420.35
11129/19	A\.M	s	45,709.65     s	1,827 . 70     s	877.64	.J	43,004.31     5	43,0 04.31

'

12/6/19	ACH	s	73 601.61     s	2,940.64
12113/19	28900	$	591.80   s	-	s

1413.22     s	-	s	69,247.75    s	69,247.75
-	s	-	$	591.80   s	591.80

-	-	-	-

12/16/19	ACH	s	137,922.50      s	5,514.39     s	2,648.16     l	-	s	129,759.95    s	129,759.95

s	-	s	-	s	-	s	-	s	-	J	-

s	li	-	s	s	s	-	l

$	-	s	-	s	-	$	-	s	-	s	-

s	-	s	-	s	-	s	-	s	-	s	-

s	-	s	-	s	-	s	-	s	-	s	-

s	-	I	-	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	I	i	:
TOTAL COLLECTED	s	276,9113.73    s   11, 09 2.36   s	5,305 . 99   s	s	260,585.38    s	26 0,585.38
PERCENTA<.[ COLLECTED	a""

DEBT SERVICE

GROSS ASSESSMENTS  $
CERTIFIED NET ASSESSMENTS  $

1,117,752.24
1,050,687.11

GROSS ASSESSMENTS	COMMISSIONS	INTEREST	NET ASSESSMENn	DEllT SERVICE
DATE	DISTRIBUllON	RECEIVED	DISCOUNTS	PAID	INCOME	RECEIVED	FUND	
!			s	-	s	s	
11/14/19	ACH	s	3,432.90	s	137.30	s	65.91		3,229.69	3 229.69	
11/18/19	ACH	s	17,815.94	s	887.69	s	33a. ,	s	-
s	-	s	16,5119,68	s	16 589.68	
1111,/2.,.2./19	A!..H	s	41>,507.10	s	1,845.04	s	893.24	-	$	43,768 .82	s	43 768 . 82	
, .ui	ACH	5	162,032 .88	1	6... l,>U 56	s	3,111,05	s
s	-	$	152 .441.27	s	152 441.27.	
12 /6{1 9	ACH	s	265,362.28	$ l0,6ll4.69	s	5,095.15	s	-	s	A fi62.44	s   /	249 ,6!>.Z. 44	
12 / 13119	28900	s	2,135.39	s	-	s	-	-	s	2,135.39		I	2,135.39	
12/ 16 /19	ACH	}	500 .00 4 .26	$ 19,996.21	s 9,600.16			s	470,407 .89		"\. 470,401,89	
		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	-	$	-		-	1	-	s	-	s	-	
		$	-	s	-
;	$	-	s	-	s	-	s	-	
			s	-	: s	'	
TOTAL COLLECT£D	s	99 7,290.7 5     s   39 ,9 51.49     $      19,1 0 4.08	9!  8,23 5,U     $	938,235.18	
PERCENTACE COllE CTcD	89	

100"

-	)

t, 1 i.z, z,.-,s.7 2..

S ECTION 2

•	•	•	•	•	•	•	•	•	•	•	•

Poinciana West
Community Development District

Unaudited Financial Reporting

December 31, 2019

•

•

•

•

•

•

•

Table of Contents

Balance Sheet

General Fund Income Statement

Debt Service Income Statement

Month to Month

FY20 Assessment Receipt Schedule

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT BALANCE SHEET
December 31, 2019

 

II

General	Debt Service
 	Fund	Fund	

Totals
 	2020	

 	

ASSETS:
CASH
OPERATING ACCOUNT - SUNTRUST	$996,916	$996,916
MONEY MARKET ACCOUNT	$492,127	$492,127 INVESTMENTS
SERIES 2017
RESERVE Rl	$393,297	$393,297
RESERVE R2	$122,532	$122,532
REVENUE	$216,034	$216,034
REDEMPTION Rl	$11,791	$11,791
REDEMPTION R2	$24,010	$24,010
DUE FROM GENERAL FUND	$722,206	$722,206
TOTAL ASSETS	 	$1,489,043	$1,489,870	 	$2,978,913 LIABILITIES:
ACCOUNTS PAYABLE	$5,937	$5,937
DUE TO DEBT SERVICE	$722,206	$722,206

FUND EQUITY:
FUND BALANCES:
RESTRICTED FOR DEBT SERVICE 2017		$1,489,870	$1,489,870 OPERATING RESERVE	$65,156			$65,156
UNASSIGNED	$695,744	$695,744

TOTAL LIABILITIES & FUND EQUITY	$1,489,043	$1,489,870	$2,978,913

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

	ADOPTED
BUDGET	PRORATED BUDGET
THRU 12/31/19	ACTUAL THRU 12/31/19	
VARIANCE	
REVENUES:					
ASSESSMENTS-TAX COLLECTOR	$2 91,294	$260,585	$260,585	$0	
INTEREST	$ 4,500	$1,125	$932	($193)	
TOTAL REVENUES	$295,794	$261,710	$261,517	($193}	

EXPENDITURES:					
ADMINISTRATIVE:					
SUPERVISOR FEES	$6,000	$1,500	$800	$700	
FICA EXPENSE	$ 459	$115	$61	$54	
ENGINEERING	$15,000	$3,750	$6,313	($2,563)	
ATTORNEY	$30,000	$7,500	$1,510	$5,990	
ARBITRAGE	$450	$0	$0	so	
DISSEMINATION	$5,500	$1,375	$1,250	$125	
ANNUAL AUDIT	$3,415	$0	$0	$0	
TRUSTEE FEES	$7,050	$0	$0	$0	
ASSESSMENT ADMINISTRATION	ss,ooo	$5,000	$5,000	$0	
MANAGEMENT FEES	$45,000	$11,250	$11,250	$0	
INFORMATION TECHNOLOGY	$1,500	$375	$375	$0	
TELEPHONE	$100	$25	$0	$25	
POSTAGE	$1,500	$375	$98	$277	
PRINTING & BINDING	$750	$188	$267	($79)	
INSURANCE	$10,883	$10,883	$7,000	$3,883	
LEGAL ADVERTISING	$2,000	$500	$922	($422)	
OTHER CURRENT CHARGES	S800	$200	$226	($26)	
OFFICE SUPPLIES	$200	$50	$36	$14	
PROPERTY APPRAISER	$3,100	$0	$0	$0	
DUES, LICENSES & SUBSCRIPTIONS	$175	$175	$175	$0	
flllili.					
FIELD MANAGEMENT	$10,000	$2,500	$2,500	so	
LANDSCAPE MAINTENANCE	$58,694	$14,674	$14,073	$600	
AQUATIC CONTROL MAINTENANCE	$64,479	$16,120	$14,250	$1,870	
AQUATIC MIDGE MANAGEMENT	$30,000	$7,500	$5,950	$1,550	
R&M PLANT REPLACEMENT	S3,000	$750	$0	$750	
STORM STRUCTURES REPAIRS	$10 ,000	$2,500	$0	$2,500	
CONTINGENCY	$10,000	s2,soo	$0	$2,500	
CAPITAL OUTLAY	$10,000	$2,500	$0	SZ,500	
TOTAL EXPENDITURES	$335,055	$92,304	$72,056	$20,247	
					
EXCESS REVENUES (EXPENDITURES)	($39,261)		$189,461		
					
FUND BALANCE - BEGINNING	$39,261		$506,284		
					
FUND BALANCE - ENDING	$0		$695,744		
	2				

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT

SERIES 2017 DEBT SERVICE FUND
Statement of Revenues & Expenditures
For The Period Ending December 31, 2019

	ADOPTED
BUDGET	PRORATED BUDGET
THRU 12/31/19	ACTUAL
THRU 12/31/19	
VARIANCE		
REVENUES:							

ASSESSMENTS- TAX COLLECTOR		$1,050,687	$938,235	$938,235	$0		
ASSESSMENTS- PREPAYMENTS		$0	$0	$7,439	$7,439		
INTEREST		$1,000	$250	$2,365	$2,115		
TOTAL REVENUES		$1,051,687	$938,485	$948,039	$9,554		

EXPENDITURES:							
ADMINISTRATIVE
PROPERTY APPRAISER		

$11 , 200	

$0	

$0	

$0		
SERIES 2017 R-1
INTEREST - 11/1		

$190,011	

$190,011	

$190,011	

$0		
PRINCIPAL - 05/1		$405,000	$0	$0	$0		
INTEREST - 05/1		$190,011	$0	$0	$0		
SERIES 2017 R-2
INTEREST -11/1		
$72,582	
$72,582	
$72,574	
$8		
PRINCIPAL - 05/1		$90,000	$0	$0	$0		
INTEREST - 05/1		$72,582	$0	$0	$0		
TOTAL EXPENDITURES		$1,031,386	$262,593	$262,S85	$8		
							
EXCESS REVENUES (EXPENDITURES)		$20,301		$685,454			
							
FUND BALANCE - BEGINNING		$282,651		$804,417			
							
FUND BALANCE - ENDING		$302,952		$1,489,870			

3

Poinciana West
Community  Development District
""	Nov	Dec	Jan	Feb	M••	,.,,,	Mat	Jun	Jul	Au	S:f t	Total
ASSESSMENTS-TAX COll.ECTOR	$0	$60,986	$199,600	so	$0	$0	so	$0	$0	$0	$0	$0	$260,S8S
INTEREST	$356	$281	$29S	so	$0	$0	$0	$0	$0	so	$0	$0	$932
TOTAL REVENUES	S3S6	$ 61,267	$ 199,895	$0	$0	5a	so	$ 0	so	1 0	$0	so	$ 2 61 ,517 1

EXPENQITYRESi

so

ADMINIS7RA T7Yf:
SUPERVlSOR FEES	$0	so	$800	$0	$0	$0		$0	$0	$0	$0	$0	$800 F1CAEXPENSE	$0	so		561	$0	$0	$0	so	so	$0	so	$0	$0		$61
ENGINEERING	S738	$590	$4,985	$0	$0	so	$0	$0	$0	$0	$0	$0	$6,313
ATTORNEY	S860	$6S0		so	so	so	$0	so	so	$0	$0	$0	$0	$1,510 ARBITRAGE		so		so		$0	$0	so	$0	so	$0	so	$0	$0	$0		$0 CISSEM INATION	$417	$417	$417	$0	$0	$0                                     $0                              so             $0                          $0                            $0                          $0                       $1,250
ANNUAlAUOIT		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0 TRUSTEE FEES		$0	so	$0	$0	so	so	$0	$0	so	so	so	so	$0 ASSESSMENT ADMINISTRATION	SS,000	$0	$0	$0	so	so                    $0                           so            so              $0                           so              $0                      $5,000
MANAGEMENT FEES	$3,750	$3,750	$3,750	$0	so	so	$0	$0	so	$0	so	so	$11,250 INFORMATION TECHNOLOGY		$125		S12S		$125	so	so	$0	$0	so	so	$0	so	$0		$375 ru.EPHONE			so			so			$0	$0	so	$0                          $0                          $0                     $0                        $0                          so              $0                          $0 POSTAGE                                                                  $29                             $67                               $3                           $0                            $0                                so                   $0                            $0                     $0                         $0                          $0                        $0                            $98 PRINTING & BINDING                                        $141                             $1                           $124                          $0                           so                   so                  $0                           $0                    $0                        so                $0                        so              $267 INSURANCE                                                                     $7,000                               $0                               $0                           $0                           so                   so                    $0                            $0                     $0                         $0                          $0                         $0                       $7,000 LEGAL ADVERTISING                                                           so                $922                                  $0                          $0                           so                   so                   $0                           $0                    $0                        so                $0                        $0                         $922 OTHER OJRRENT CHARGES                                                    $76                             $SO                         $100                           $0                           $0                                $0                                  $0                            $0                     $0                        $0                          so              $0                    $226
OFFICE SUPPLIES		$18	so	$18	$0	$0	$0	$0	$0	$0	$0	$0	$0	$36 PROPERlY APPRAJSER			$0	$0		so	so	$0	so	$0	$0	$0	so	$0	$0		$0 DUES, LICENSES & SUBSCRIPTIONS	S175	so		so	so	so	so                     $0                            $0                     $0                         $0                           $0                      $0                        S175
!lW1;.
AELD MANAGEMENT	$833	$833	$833	$0	$0	$0	$0	$0	so	so	so	$0	$, 2 500
lANDSCAPE MAINTENANCE	$4,691	$4,691	$4,691	$0	$0	$0	$0	$0	$0	$0	$0	$0	$14,073
AQUATIC CONTROL MAINTENANCf	$4,750	$4,750	$4,750	$0	$0	$0	$0	$0	$0	$0	$0	$0	$14,250 AQUATIC MIDGE MANAGEMENT	$1,983	$1,983	$1,983	$0	$0	$0	$0	$0	$0	$0	$0	$0		$5,950
R&M PLANT REPLACEMENT	$0	$0	$0	so	$0	$0	$0	$0	so	$0	so	$0	$0 STORM STRUOURES REPAIRS	$0	$0	so	so	$0	$0	so	$0	$0	$0	$0	so	$0 CONTlNGfNCY	so	$0	$0	so	$0	$0                          $0                          $0                    $0                        so              $0                          $0                          $0 CAPITAL Ol/TLAV                                                                     $0                              $0                               $0                          $0                           $0                               $0                                 $0                           so            $0                          so                so              so              $0
TOTAL EXPENDITURES		S30,SB6	$18,830		$22,640	$0	$0	$0	$0	$0	$0	$0	$0	$0		$72,056 1 EXCESS REVfNUES/(EXPENDrTURESJ	11,302311	$42  , 437	$1n,2S4	$0	$0	$0	$0	$0	$0	$0	$0	$0	$189,461I

4

Poinciana West
COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENTS  FY2020 RECEIPTS

MAINTENANCE

GROSS ASSESSMENTS  $
CERTIFIED  NET  ASSESSMENTS S

309,892.74
291,299.18

DATE

GROSS ASSESSMENTS
DISTRIBUTION	RECEIVED

COMMISSIONS
DISCOUNTS	PAID
:

INTEREST	NET ASSESSMENTS INCOME		RECEIVED

GENERAL
FUND

:

I

:

i

11/14/19
11/18119
11/22/19
11/29/19
12/6 / 19
12/13/19
12/16/19

ACH ACH ACH ACH ACH 28900 ACH

s
$
$
$
$
$
$

1,11 9.42	$
4 ,841.30
13  197 .45
45 709.65
73,601.61
591.80
137,922.50

-

-

s
$
$
s
$
$
$
$
$

s

s

44.76
241.25
523.62
1,827.70
2,940.64
-

s

s

5, 514 . 39

-

21.49
92 .00
253.48
877 .64
1 413 . 22
-
2,648 .16
-
-

s
$

-

-

s

s

-

s
$
$
$
$

$

-

-

s
$
s s
$
$
$
$

s

s

s

s

-

-

l  053 .17
4  508 .05
12,420.35
43  004.31
69 . 247.7 5
591 .80
129  759 .95

s
$
$

$

s

l  053 .17
4 508 .05
12,420 .35
43,004.31
69,247 . 75
591.80

s
$

$

-

-

-
-

$

-

-

-

s

$

-

-

s s s s

s

s

$

s

129 7 59.95

-

-

s

-

-

s

s

-

-

-

-

-

s

s

-

-

-

$

-

$

s

-

-

s

s

-

-

s

s

-
-

s
$

-

-

s

-
276,98 3.73

-

$
s s

-

-

$

s

-

-

$
$
$

-

-

s
$
$
$

-

-

-

s

s

-

-

s

-

-

-

i

-
U 092.36

:

s

-

i

-

-

s

:

s

T OTAL COLLECTED
PERCENTAGE COLLECT ED

$

5,30 5.99 $

$

260,5853 8 s

-
260 , 58 5.38
8 9'111

100%

DEBT SERVICE

GROSS  ASSESSMENTS   S
CERTIFIED NET  ASSESSMENTS  S

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

DATE

GROSS ASSESSMENTS
DISTRIBUTION	RECEIVED

COMMISSIONS
DISCOUNTS	PAID
i

INTEREST	NET ASSESSMENTS	DEBT SERVICE INCOME		RECEIVED		FUND

I

i

i

11/14/19
11/18/19
11/22/19
11 /29 / 19
12 /6 /19
12/ 13 / 19
12/16/19

ACH ACH ACH ACH ACH 28900 ACH

$

s

$

s

s

s
$

3 432.90
17 815.94
46 , 507.10
162  032 .88
265  362 .28
2,135.39
500,004.26

s

137.30 s

65.91

s

$

887.69
1,845.04

s

$

s

s 10,604 .69

-

-

338.57
893.24
3,111 .05
5,095 .15
-
9,600.16

s
$
$

--

-

s
$

$

$	6,480 .56

$

$

-

-

s

$

3,229.69    s
16   589.68    $
43  768.82    $
15 2,441.2 7    $
249  ,662 .44    $
2 ,135.39	s
470 407.89

3,229.69
16,589.68
43,768.82
152 ,441.27
249,662 .44
2 135. 39
470 407.89

s
$

$

-

s
$

$ 19,996. 21

-

-

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
$

-
3 9,9 51.49

-

-

s
$
s
s

-

-

-

-

$

-

-

s

-

-

$

-

I
TOTAL COLLECTED PERCENTAGE COU ECT ED

!

s
s
!
$

-
-

s
$

$

-
938 ,23 5. 18

-

s
$

-

-

i
99 7,290.75 $

19104.08

$

938 ,235 .18
89,.

100%

5

S ECTION D

S ECTION 1

,---

Poinciana Wes
Community Development District

I

Poinciana West CDD Field Management Report I GMS 2020

Poinciana West Community Development District

Field Mana gement Report January 15, 2020

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

RE:	Poinciana COD - January 15, 2020
The following is a summary of items related to the field operations and management of the Poinciana West Community Development District.

Poinciana West CDD Field Management Report I GMS 2020

Spraying and management of aquatic weeds and algae is ongoing.
Some ponds showing presence of duckweed Contractor has treated the duckweed.

Poinciana West CDD Field Management Report I GMS 2020

To add fish to pond when factors are positive.
Gambusia are most recommended fish for controlling midge larvae. Gambusia and Native grass shrimp to be added. Oxygen levels and water temperatures were tested

Poinciana West CDD Field Management Report I GMS 2020

Re-treatment of target ponds has shown positive results.
_.. Systemic treatment to be carried out again in April.

Poinciana West CDD Field Management Report I GMS 2020

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

Poinciana West CDD Field Management Report I GMS 2020

C	ne	PW Monthly Treatment Report
Date between: 12/01/2019 and 12/31/2019

Customer Site ID	Treatment Date	Condition/Weeds Treated	
16A	12/11/19	Clean	
4A	12/11/19	Clean	
Pond 1	12/11/19	Clean	
Pond 10	12/20/19	Clean	
Pond 11	12/11/19	Clean	
Pond 12	12/20/19	Clean	
Pond 13	12/11/19	Clean	
Pond 15	12/19/19	Clean	
Pond 16	12/19/19	Clean	
Pond 17	12/19/19	Clean	
Pond 18	12/19/19	Clean	
Pond 2	12/11/19	Alligator Weed	
Pond 2	12/11/19	Pennywort	
Pond 2	12/11/19	Shoreline Grasses	
Pond 20	12/20/19	Clean	
Pond 21	12/19/19	Duckweed	
Pond 21	12/19/19	Filamentous	
Pond 22	12/20/19	Clean	
Pond 3	12/11/19	Clean	
Pond 4	12/11/19	Clean	
Pond 5	12/19/19	Clean	
Pond 6	12/19/19	Filamentous	
Pond 7	12/11/19	Clean	
Pond 8	12/20/19	Clean	
Pond 9	12/20/19	Clean	

(<

  C	PWCDD Monthly Midge Treatment Report
December 2019

Customer	Route	Start Date	End Date	Used Quanti tv	Unit of Measure	Chemical Used Quantit y	Unit of Measure	
PWCDD Truck ULV	Ponds 5,6 , 8, & 9	12/5/19	12/5/19	2.2	mi	0.49	oal	
PWCDD ATV ULV	Ponds 5,6, 8, & 9	12/5/19	12/5/19	2.3	mi	0.35	qal	
PWCDD Truck ULV	Ponds 5,6, 8, & 9	12/9/19	12/9/19	2.2	mi	0.49	qal	
PWCDD ATV ULV	Ponds 5,6, 8, & 9	12/12/19	12/12/19	2.4	mi	0.36	Qal	
PWCDD Truck ULV	Ponds 5,6, 8, & 9	12/16/19	12/16/19	2.2	mi	0.49	qal	
PWCDD ATV ULV	Ponds 5 6 8 & 9	12/19/19	12/19/19	2.4	mi	0.36	qal	
PWCDD Truck ULV	Ponds 5 6 8 & 9	12/23/19	12/23/19	2.2	mi	0.49	oal	
PWCDD ATV ULV	Ponds 5 6 8 & 9	12/23/19	12/23/19	2.4	mi	0.35	gal	
Total For The Month	13.70	mi	2.54	gal	

Abate 5% Pellets Larvicide Ponds	I Start Date I End Date	Used Quantity	Unit of Measure	Chemical Used Quantity	Unit of Measure	
5,6,9	I 12112119 I 12/12/19	6.5	ac	52	lb	
Total For The Month	6.50	ac	52.00	lb	

Abate 4E Larvicide Ponds	I Start Date I End Date	Used Quanti ty	Unit of Measure	Chemical Used Quantity	Unit of Measure	
NONE FOR DECEMBER	I	I		ac		oz	
Total For The Month	0.00	ac	0.00	oz	

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

A

ClOfl<e

Poinciana West Community Development District Monthly Midge Treatment Report December 1, 2019-December 23, 2019

Night Truck Spray

J&_	Miles were sprayed

ATV ULV Spray

-=9-=5 Miles were sprayed

Backpack Pellet Larvicide

6.5 Acres were treated

Boat Larvicide Treatments

_Q_ Acres were treated

.	.  .
SECTION 2	·

	-		
Customer Complaint Log Poinciana West COD	
Date	Resident			Pond	Contact	Complaint	Assigned To	Resolution	Date Resolved	
		Address							
12/2/19	Laura Abrashoff	130 Indian Wells Ave	P-5	330-495-7355	Inquiry on plantings along pond	Clayton Smith	TBD		
12/30/19	Rosalie Sones	1331Bonita Canyon Drive	P-22	863-496-5290	Algae & grass clippings	Clayton Smith	Sprayed	1/8/20	
1/7/20	Richard Sones	1331Bonita Canyon Drive	P-22	Spoke with George	Algae & grass clippings	Clayton Smith	Sprayed	1/8/20