Narcoossee Community Development District

Agenda October 24, 2017

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Narcoossee
Community Development District

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

October 17, 2017

Board of Supervisors Narcoossee Community Development District

Dear Board Members:

The Board of Supervisors of the Narcoossee Community Development District will meet Tuesday, October 24, 2017 at 3:00 p.m. at the Orange County Public Library - Southeast Branch, 5575 S. Semoran Blvd., Orlando, FL 32822. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes from the August 22, 2017 Audit Committee Meeting and the August 22, 2017 Board of Supervisors Meeting
Consideration of Agreement with Berger, Toombs, Elam, Gaines & Frank for Auditing Services
Consideration of Non-Ad Valorem Assessment Administration Agreement with Rick
Singh, CFA
Staff Reports
Attorney
Engineer
Discussion of Fence Project
District Manager's Report
J\.pproval of Check Register
Balance Sheet and Income Statement
Other Business
Supervisors Requests
Adjournment

The second 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 third order of business is the approval of the minutes from the August 22, 2017 Audit Committee meeting and the August 22, 2017 Board of Supervisors meeting. The minutes are enclosed for your review.

The fourth order of business is the consideration of agreement with Berger, Toombs, Elam, Gaines & Frank for auditing services. A copy of the agreement is enclosed for your review.

The fifth order of business is the consideration of the Non-Ad Valorem Assessment Administration Agreement with Rick Singh, CFA. A copy of the agreement is enclosed for your review.
Section B of the sixth order of business is the Engineer's Report. Section 1 is the discussion of the fence project. This is an open discussion and no back-up is provided. Section C is the District Manager's Report. Section 1 includes the check register being submitted for approval and Section 2 is the balance sheet and income statement for review.

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The balance of the agenda will be discussed at the meeting. If you should have any questions, please contact me.
Sincerely,

District Manager
Cc:	Roy Van Wyk, District Counsel Rey Malave, District Engineer Darrin Mossing, GMS

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MINUTES OF AUDIT COMMITTEE MEETING NARCOSSEE
COMMUNITY DEVELOPMENT DISTRICT
The Narcoossee Community Development District Audit Committee met Tuesday, August 22, 2017 at 3:00 p.m. at the Orange County Library - Southeast Branch, 5575 South Semoran Boulevard, Orlando, Florida.

Present were:
Jeffrey Smyk Steve Giercyk Chris Vinton Jason Showe
Roy Van Wyk (by phone) Rey Malave
Alan Scheerer

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order and called the roll.

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

TIDRD ORDER OF BUSINESS	Approval of the Minutes of the May 23, 2017
Meeting

On MOTION by Mr. Vinton seconded by Mr. Giercyk with all in favor the minutes ofthe May 23, 2017 meeting were approved.

FOURTH ORDER OF BUSINESS	Tally	of	Audit	Committee	Members'
Rankings and Selection of an Auditor
Mr. Showe stated I have been provided with rankings from four of the Board members as follows: Berger Toombs no. 1, Grau & Associates no. 2, McDirmit Davis no. 3 and Carr Riggs no. 4. Berger Toombs only bid for three years but if the Audit Committee is amenable we can ask for a five-year contract in line with the rest of them at the same price.

August 22, 2017	Narcoossee CDD

Mr. Van Wyk stated I don't necessarily think five years for a contract is a good thing. I think we should do a maximum three-year period.
Mr. Showe stated okay.

On MOTION by Mr. Smyk seconded by Mr. Vinton with all in favor Berger, Toombs, Elam, Gaines & Frank was ranked no. 1, Grau & Associates no. 2, McDirmit Davis no. 3 and Carr, Riggs & Ingram no. 4.

On MOTION by Mr. Giercyk seconded by Mr. Smyk with all in favor the meeting adjourned at 3:02 p.m.

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MINUTES OF MEETING NARCOSSEE
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Narcoossee Community Development District was held Tuesday, August 22, 2017 at 3:02 p.m. at the Orange County Library - Southeast Branch, 5575 South Semoran Boulevard, Orlando, Florida.

Present and constituting a quorum were:
Jeffrey Smyk Steve Giercyk Chris Vinton
Also present were: Jason Showe
Roy Van Wyk Rey Malave Alan Scheerer

FIRST ORDER OF BUSINESS

Chairman Vice Chairman
Assistant Secretary

District Manager
District Attorney (by phone) District Engineer
Field Manager

Roll Call

Mr. Showe called the meeting to order and called the roll.

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

THIRD ORDER OF BUSINESS	Approval of the Minutes of the June 27, 2017
Meeting

On MOTION by Mr. Vinton seconded by Mr. Giercyk with all in favor the minutes of the June 27, 2017 meeting were approved.

FOURTH ORDER OF BUSINESS	Public Hearing
Consideration of Resolution 2017-04 Adopting the Fiscal Year 2018 Budget and Relating to the Annual Appropriations

August 22, 2017	Narcoossee CDD

On MOTION by Mr. Smyk seconded by Mr. Giercyk with all in favor the public hearing was opened.

Mr. Showe stated the first item under the public hearing is consideration of Resolution 20I 7-04 adopting the Fiscal Year 2018 budget. The budget has been provided as an attachment to the resolution. The assessments remain level and the expenses of each community were kept level.
Mr. Showe briefly reviewed the budget then opened the floor for public comment or input and there being none it was brought back to the Board for discussion or questions.
Mr. Van Wyk asked will you affirm that notice was provided as required? Mr. Showe stated that is correct.
Mr. Giercyk stated we will be discussing later on a fountain in the retention pond that will be the property ofthe CDD.
Mr. Vinton stated there was no adjustment to the facilities line item. Mr. Giercyk asked do we need an additional line item for electric?
Mr. Showe stated you have the full budget of $7,800, the current expenses are about
$6,800 so there is some flexibility in that account line.
Mr. Giercyk asked do we want to break it out by itself as we do with the streetlights with Capri and Solvino?
Mr. Showe stated it would be difficult at this stage since those costs are unknown and we have to levy that assessment directly on those homeowners, which would also facilitate an increase. At this stage we can't do an increase because of the mailed notice requirements. Heading into next year if that is something you want to do for Fiscal Year 2019 we can look at that.
Mr. Giercyk stated it is something we should have looked at before this.
Mr. Showe stated without having approval for the fountain there is no way for us to even have a concept ofwhat that would look like.
Mr. Giercyk stated maybe that is something we need to look at moving forward and get a handle on what that may cost.
Mr. Smyk asked do they have a contingency line item?
Mr. Showe responded there are some small miscellaneous common areas that are associated with each of the communities and those amounts balance the budget so there is no

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August 22, 2017	Narcoossee CDD

assessment fluctuation. If any of the communities go over in expenses that is when you utilize those capital reserves to offset those.

On MOTION by Mr. Smyk seconded by Mr. Vinton with all in favor Resolution 2017-04 was approved.

Consideration of Resolution 2017-05 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Showe stated the next item is Resolution 2017-05. This is the mechanism that levies the assessments onto the tax bills for all the properties in the District. Attached to this resolution will be the adopted budget and the assessment roll.
Mr. Showe opened the floor for public comment or input and there being none, it was brought back to the Board for further discussion and action.

On MOTION by Mr. Vinton seconded by Mr. Giercyk with all in favor Resolution 2017-05 was approved.

On MOTION by Mr. Vinton seconded by Mr. Giercyk with all in favor the public hearing was closed.

FIFTH ORDER OF BUSINESS	Acceptance	of	the	Audit	Committee
Recommendation and Selection of No. 1 Ranked firm to Provide Auditing Services
Mr. Showe stated, next is acceptance of the Audit Committee recommendation and selection ofthe number one ranked firm to provide auditing services. Just prior to this meeting, the Audit Committee met and ranked Berger Toombs number one.

On MOTION by Mr. Smyk seconded by Mr. Giercyk with all in favor the recommendation of the Audit Committee of Berger Toombs being ranked no. 1 was accepted and staff authorized obtain a three-year agreement.

SIXTH ORDER OF BUSINESS	Consideration of Agreements
Consideration	of Second Amendment	with	Down	to  Earth,	Inc.	for Landscape/Grounds Maintenance Services

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August 22, 2017	Narcoossee COD

Consideration of Agreement with Applied Aquatic Management, Inc. for Aquatic Plant Management Services
Mr. Showe stated we provided you two contracts, one is the second amendment to the
Down to Earth contract and they propose no increase in costs for this year and the second item is Applied Aquatics and there was no increase in their costs.
Mr. Scheerer stated we have had a few performance issues with Down to Earth and we met with one of their senior managers and they removed the crew out of Sand Lake and assigned the crew that does Lake Nona out oftheir Boggy Creek Road compound and they gave us one of their most senior account managers and we made some adjustments to the detail rotation and their schedule. We are just working through some of those issues right now and so far so good but they are on a short leash right now and we want to make sure they are performing under the contract. If they can get through the detail schedule every three weeks as opposed to every four weeks I think everybody will see a noticeable difference. I talked to Mr. Giercyk today on some detailing going on in front ofhis community and I'm going to stop by there after the meeting and look at a few things then contact them. I do meet with them on a regular basis Friday afternoons at 1 :00 p.m. and do a complete ride through of the entire property.
As far as Applied Aquatic they are dealing with some of the same challenges all the aquatic vendors are right now, heat, rain, heat, rain, heat, rain, algae, algae, algae. Applied Aquatic is one of the better companies and they can come out and treat, and then they have a 14 day wait before they can reapply and they do that at no cost to us. They are also very responsive to any issues or concerns that are brought up by residents, Board members or staff.
We will continue to monitor both contracts weekly and there is a 30-day out clause on both contracts.

On MOTION by Mr. Vinton seconded by Mr. Giercyk with all in favor the second amendment to the agreement with Down to Earth and the agreement with Applied Aquatic Management, Inc. were approved.

SEVENTH ORDER OF BUSINESS	Discussion of Fountains
Mr. Scheerer stated as directed we included in your agenda package a couple of fountain quotes, the first two are from Lake Fountains, one is for a 5hp fountain and the location being considered for this fountain is Tract B stormwater retention pond that borders the Mirabella

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August 22, 2017	Narcoossee COD

subdivision. We need to have electrical services and a meter installed if the Board chooses to move forward with that. The 5 hp quote is included in the agenda package as well as the 7 ½ hp for your review. We also included a quote from Cascade Fountains their 7 ½ hp quote is
$23,000 and the 5 ½ hp is $14,000.
Mr. Giercyk stated we have two fountains in Ziani, one of which has gone bad and it is currently a 2 hp system and the quote to replace that system was about $6,000. Knowing we have this other quote coming through I got a similar quote of the same kind of fountain to go in our pond and by the time you get through everything we are looking at a quote ofabout $13,000. How do we handle the fact that we were talking about transitioning over the fountains in Ziani as part of picking up this one fountain as a District fountain? I guess we would end up with three fountains that would be District but now one is broken and I know the policy is we don't accept broken or non-working hardware. I need to know if I'm spending $13,000 or do I say to the Board do you accept the broken system? I know how to solve the problem it is easy but the whole thing gets complicated. How are we going to treat this? I also think there is a fountain in NonaCrest. If the Board is going to pick up fountain and electrical for Ziani and Mirabella then it probably ought to be making all the fountains District fountains or making that available to the community. How are we going to think of this on a broad basis? We can do one pump that is easy but are we creating a situation where we are picking and choosing and not treating communities all fairly?
Mr. Vinton asked can we increase the quote for a quantity oftwo? Mr. Scheerer stated we can do that and bring it back.
Mr. Showe stated it is more of policy decision than anything else and I think Roy may want to speak to this.
Mr. Van Wyk stated the District owns and operates the surface water management system and then our benefit that each one of the parcels received is based on your assessment methodology. If the purpose of the fountains is to keep the pond aerated, etc. then it is something that should be borne by the entire District on whatever method is developed in the assessment methodology. If they are purely aesthetic and different HOAs have chosen to put in a fountain for aesthetic purposes and have chosen the quality and size ofthose fountains then you could probably do it on a neighborhood basis. I think you need to take a step back and see what

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August 22, 2017	Narcoossee COD

the purpose of the fountains is. Is it a District wide operation or is it something that is a benefit to a neighborhood independent of the surface water management system.
Mr. Giercyk stated that is the question I don't know the answer to.
Mr. Scheerer stated anybody who installs a fountain gets the benefit of aeration from the fountain but most ofthe fountains go in not for that, they go in for aesthetics.
Mr. Vinton stated the original request I received from the HOA is that it be done specifically for aeration, reducing the amount of algae in that one particular pond. There is one gentleman in the neighborhood who continues to call Alan and complains every week that there is an excess build up of algae. That was one of the driving factors that it should reduce the amount of algae, it should reduce the amount of work that Applied Aquatics has to perform.
Mr. Smyk asked is that reflected in Applied Aquatics in their work routine? Is there a definite difference between the pond that has no fountain and the pond that does have a fountain?
Mr. Scheerer stated I know that Mirabella pond, Tract B, tends to have a little more algae than some ofthe other ponds but I have plenty ofponds in the District that have no fountains and have no algae.
Mr. Malave stated the relationship between aeration and having algae or not having algae has to do a lot with the water quality, the depth and other factors and how close is it to natural areas, wetlands and the water quality that is coming into that.
Mr. Smyk stated NonaCrest has one fountain but it is completely within the neighborhood there is no aesthetic value to anyone in the District except for the homeowners that live on that retention pond. Ifit were a District wide type ofscenario it would have to benefit the water quality only because aesthetically there would be no benefit to anyone outside those homeowners. That is my comment on that. Having fountains on the right side going east and not having one on the left side the aesthetic benefit would be to everyone within that area of the District they would gain that benefit.
Mr. Malave stated to clarify too aeration does provide value from a perspective of water quality it doesn't necessarily correlate directly with the algae.
Mr. Showe stated and the service costs that you are going to have associated with it.
Mr. Malave stated we do that at wastewater treatment plants, we aerate it, we want to get oxygen in there and oxygen definitely helps the lake and it also helps the plants too. It is a combination of other factors.

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August 22, 2017	Narcoossee CDD

Mr. Scheerer stated if you are considering that there is also another pond at Solvino that is directly on Dowden Road as well that doesn't have a fountain. This one would only benefit the residents that are back there because nobody can see it but the residents, but you have a total of four that are directly on Dowden Road. The other question is how do you deal with the fountain that is not working. If you are looking at $15,000 for one and $13,000 for another where does that put you in our current budget and how would we pay for that going forward. Then the residents from Solvino come and say we want a fountain and that is another $15,000 and the next thing you know you have utilized the majority of your reserve funds. You have to answer Mr. Giercyk's question on how do you deal with the broken one.
Mr. Vinton asked is it a District fountain?
Mr. Scheerer responded no, the District owns no fountains. I have never accepted anything broken.
Mr. Smyk stated in our previous discussion we talked about the working fountain in front of Ziani becoming part of the maintenance and utilities of the District.
Mr. Scheerer stated at the time both the fountains were working and the discussion of the request from Chris to add the fountain to Mirabella the subsequent follow-up to that was the District taking ownership, the maintenance and operation of the two fountains in Tracts A and C. Tracts A and C currently have fountains, Tract A is down and I don't know how Roy would feel about the District taking ownership and paying the expense ofa fountain that it doesn't own or if the HOA pays for it and then turn it over to us. That is how the original concept started, the HOAs would pay for the fountains and the District would take it over.
Mr. Showe stated typically CDDs will only accept property m working, functional condition.
Mr. Giercyk asked how do you accept putting a fountain into Pond B, it is not broken but it is not there?
Mr. Showe stated under that scenario the HOA would pay for the fountain, put it in and we would accept that fountain in working condition.
Mr. Giercyk stated that sounds like a plan that the founders of this Board may have had in mind but that is not what we are doing with Pond B.
Mr. Showe stated no one has made a decision yet.

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August 22, 2017	Narcoossee CDD

Mr. Giercyk stated that is not what we are talking about doing with Pond B, we are talking about paying for the fountain and also paying for the electrical connection.
Mr. Scheerer stated it is all inclusive. The proposals provided to you in the agenda package today include permitting, electrical work to get the meter set and that meter would be specific to that fountain so we would know what the ongoing costs were. It is a turnkey installation.
Mr. Van Wyk asked the costs for the fountain in Pond B then would be paid from just the reserves ofthat neighborhood?
Mr. Showe stated it would have to be from LaVina as a whole. That particular neighborhood doesn't have its own individual reserve.
Mr. Scheerer stated the neighborhood in LaVina 1s a combination of the four neighborhoods on Dowden Road. I believe Roy said depending on how you determine the benefit of the fountain would determine whether or not.
Mr. Smyk stated I believe it would be the same breakout as the administrative costs. The HOA of Mirabella do they have the ability to go forward with the purchase of this fountain and then have the CDD take over the maintenance and operation?
Mr. Vinton stated getting Mirabella HOA Board approval I don't think that would be an issue. There is the ability it just requires Board approval for that. I think that is where I was originally confused when this request came up. I thought the CDD would purchase and the HOA would maintain, own and operate it much like Ziani does.
Mr. Showe stated I think because their fountain is already there it makes it a challenge to do the same thing for everyone ifyou do it the other way.
Mr. Vinton stated it seems like the simplest option would be for the HOA to actually purchase the fountain based on the quotes received and then turn over ownership to the CDD.
Mr. Showe stated when the time comes if Counsel is amenable they can prepare the bill ofsale or whatever agreement is needed and we would enter into that agreement and take it over from that point. We would go through an acceptance process, do a walk through make sure everything is up and running properly.
Mr. Vinton stated that solves the issue ofrepairing the fountain before turning it over. Mr. Giercyk asked how do you feel about the expense?
Mr. Vinton stated I don't think there would be an issue.

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August 22, 2017	Narcoossee CDD

Mr. Showe stated it also makes the fountains independent too so his decision even if they choose not to do it you can still go forward with yours and go through the same process.
Mr. Giercyk stated that is exactly what I needed to know.
Mr. Vinton stated we won't be pursuing these quotes through the CDD but I will make sure the Mirabella HOA is aware and we will proceed and get approval to do that then we can discuss it at the next meeting taking over ownership.

EIGHTH ORDER OF BUSINESS
Attorney

Staff Reports

There being none, the next item followed.

Engineer
Mr. Malave stated in regard to the Econ Trail they are in the process of cleaning the property, taking all the ordnances out and it was great while it was not raining but now they are having serious trouble because the place holds a lot of water and they cannot discharge water offsite. That has slowed their process. They envisioned having that process done in two to three years and it is.just going slower. In that process the developer will finalize his plans and go to the City. They have a master plan that was approved that shows the Econ Trail doing four-laning the piece north of Vista Lakes then the piece that would go through the property and developer and then the piece coming south and across 528. The order of need that they have phased that road construction is the piece north from Curry Ford to the existing terminus at Lee Vista Boulevard is the first phase. That is needed from when they open their first phase of development. Right now that is probably 2020. The City of Orlando has undertaken the design of that roadway together with Orange County. The second tier will be developed as they go so the phases are starting from Vista Lakes going south and this is the last piece that will be needed for their full development is slated for 2024-2025 depending on how fa�t they go through their development. That is the current stage with that and the soonest development could happen I think would be 2025 realistically 2026-2027. Design-wise they are not going to design those pieces outside the property until they really need it. Especially the fact that there is a bridge involved over the expressway it is pretty substantial and construction will take three or four years then you end up doing the last piece, which is the one next to our property. That is their general

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August 22, 2017	Narcoossee COD

phasing timeline but until they finish cleaning up the property that is not going anywhere. They have to get a final signoff from the DEP in Tallahassee and from the Army Corps of Engineers in
D.C. to be able to go forward with developing the property.

Manager
Approval of Check Register

On MOTION by Mr. Vinton seconded by Mr. Giercyk with all in favor the check register was approved.
Balance Sheet and Income Statement
A copy of the balance sheet and income statement were included in the agenda package.

Approval of Fiscal Year 2018 Meeting Schedule
Mr. Showe stated the proposed meeting schedule is October 24th, January 23rd, March 2ih, May 22nd, June 26th and August 28th here in this room at 3:00 p.m.

On MOTION by Mr. Smyk seconded by Mr. Giercyk with all in favor the Fiscal Year 2018 meeting schedule was approved.
NINTH ORDER OF BUSINESS	Other Business
There being none, the next item followed.

TENTH ORDER OF BUSINESS	Supervisors Requests
There being none, the meeting was adjourned.

On MOTION by Mr. Giercyk seconded by Mr. Smyk with all in favor the meeting adjourned at 4:00 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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Certified Public Accountants	PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461 -6120 // 461 -1 155
FAX: 772/468-9278

September 1 3, 2017 

Narcoossee Community Development District Governmental Management Services
1 35 W. Central Blvd., Suite 320
Orlando, FL 32801

The Objective and Scope of the Audit of the Financial Statements
You hav'e requested that we audit the financial statements of Narcoossee Community Development District, which comprise governmental activities, each major fund and the budgetary comparison for the General Fund as of and for the years ended September 30, 201 7, 201 8, and 2019 which collectively comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter for the years ending September 30, 201 7, 2018, and 201 9.
Our audit will be conducted with the objective of our expressing an opinion on the financial statements.
The Responsibilities of the Auditor

We will conduct the audit in accordance with auditing standards generally accepted in the United States of America and "Government Auditing Standards" issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of 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. 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.
Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with generally accepted auditing standards. Also, an audit is not designed to detect errors or fraud that are immaterial to the financial statements. The determination of abuse is subjective; therefore, Government Auditing Standards do not expect us to provide reasonable assurance bf detecting abuse.

Member AICPA

Fort Pierce / Stuart

Member AICPA Division For CPA Firms Private Companies Practice Section

Member FICPA

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Narcoossee Community Development District September 1 3, 2017 
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In making our risk assessments, we consider internal control relevant to Narcoossee Community Development District's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit.

We will also communicate to the Board any fraud involving senior management and fraud that causes a material misstatement of the financial statements that becomes known to us during the audit, and any instances of noncompliance with laws and regulations that we become aware of during the audit.
The funds that you have told us are maintained by Narcoossee Community Development District and that a re to be included as part of our audit are listed below:
General Fund
Debt Service Fund
Capital Projects Fund
The Responsibilities of Management and Identification of the Applicable Financial Reporting Framework
Our audit will be conducted on the basis that management acknowledges and understands that it has responsibility:
For the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America;
To evaluate subsequent events through the date the financial statements are issued or available to be issued, and to disclose the date through which subsequent events were evaluated in the financial statements. Management also agrees that it will not evaluate subsequent events earlier than the d ate of the management representation letter referred to below;
For the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; and
For establishing and maintaining effective internal control of financial reporting, and for informing us of all significant deficiencies and material weaknesses in the design or operation of such controls of which it has knowledge;

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Narcoossee Community Development District September 13, 201 7
Page 3

To provide us with:
Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements such as records, documentation and other matters;
Additional information that we may request from management for the purpose of the audit; and
Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence.
As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit including among other items:

1 . That management has fulfilled its responsibilities as set out in the terms  of this  letter; and;
2. That it believes the effects of any uncorrected m isstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.

Management is responsible for identifying and ensuring that Narcoossee Community Development District complies with the laws and regulations applicable to its activities, and for informing us about all known material violations of such laws or regulations. In addition, management is responsible for the design and implementation of programs and controls to prevent and detect fraud or abuse, and for informing us about all known or suspected fraud or abuse affecting the entity involving management, employees who have significant roles in internal control, and others where the fraud or abuse could have a material effect on the financial statements or compliance. Management is also responsible for informing us of its knowledge of any allegations of fraud or abuse or suspected fraud or abuse affecting the entity received in communications from employees, former employees, analysts, regulators, short sellers, or others.

The Board is responsible for informing us of its views about the risks of fraud or abuse within the entity, and its knowledge of any fraud or abuse or suspected fraud or abuse affecting the entity.

Narcoossee Community Development District agrees that it will not associate us with any public or private securities offering without first obtaining our consent. Therefore, Narcoossee Community Development District agrees to contact us before it includes our reports or otherwise makes reference to us, in any public or private securities offering. 

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Narcoossee Community Development District September 1 3, 2017 
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Narcoossee Community Development District's Records and Assistance

If circumstances arise relating to the condition of the Narcoossee Community Development District's records, the availability of appropriate audit evidence, or indications of a significant risk of material misstatement of the financial statements because of error, fraudulent financial reporting, or misappropriation of assets, which in our professional judgment, prevent us from completing the audit or forming an opinion, we retain the unilateral right to take any course of a ction permitted by professional standards, including declining to express an opinion, issuing a report, or withdrawing from the engagement.

During the course of our engagement, we may accumulate records containing data that should be reflected in the Narcoossee Community Development District books and records. The District will determine that  all such data,  if necessary,  will  be so reflected.  Accordingly,  the  District will not expect us to maintain copies ofsuch records in our possession.
Other Relevant Information 

In accordance with Government Auditing Standards, a copy of our most recent peer review report has been provided to you, for your information.
Fees, Costs and Access to Workpapers

Our fees for the audit and accounting services described above are based upon the value of the services performed and the time req uired by the individuals assigned to the engagement, plus direct expenses. Invoices for fees will be submitted in sufficient detail to demonstrate complian ce with the terms of this engagement. Billings are due upon submission. Our fee for the services described in this letter for the years ending September 30, 201 7, 2018, and 2019 will not exceed $3, 000 for each year unless the scope of the engagement is changed, the assistance which Narcoossee Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case we will discuss the situation with you _before proceeding. All other provisions of this letter will survive any fee adjustment.
In the event we are requested or authorized by Narcoossee Community Development District or are requi red by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for Narcoossee Community Development District, Narcoossee Community Development District will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses,  as well as the fees and expenses of our counsel,  incurred  in responding to such requests.

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Berger, Toombs, Elam, Gaines & Frank

Narcoossee Community Development District September 1 3, 2017 
Page 5

The documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank. However, you acknowledge and gra nt your assent that representatives of the cognizant or oversight agency or their designee, other government audit staffs, and the U.S. Government Accountability Office shall have access to the audit documentation upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the  report,  or for a  longer  period  if we  are  requested  to  do  so  by  the  cognizant  or oversight agency. Access to requested documentation will be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank aud it personnel and at a location designated by our Firm.
Reporting
We will issue a written report upon completion of our audit of Narcoossee Community Development District's financial statements. Our report will be addressed to the Board of Narcoossee Community Development District. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement.
In addition to our report on Narcoossee Community Development District's financial statements, we will also issue the following types of reports:
Reports on internal control and compliance with laws, regulations, and the provisions of contracts or grant agreements. We will report on any internal control findings and/or noncompliance which could have a material effect on the financial statements.
This letter constitutes the complete and exclusive statement of agreement between Berger, Toombs, Elam, Gaines, & Frank and Narcoossee Community Development Di�trict, superseding all proposals, oral or written, and all other communications, with respect to the terms of the engagement between the parties.

8Co/0

Berger, Toombs, Elam, Gaines & Frank

Narcoossee Community Development District September 1 3, 201 7
Page 6

Please sign and return the attached copy of this letter to i ndicate your acknowledgment of, and agreement  with,  the  arrangements  for  our  audit  of  the  financial  statements  including  our respective responsibilities.
S'Zrely,     �  tf41/J

BER�, :�S & FRANK
J. W. Gaines, CPA

Confirmed on behalf of the addressee:

------------ -' ---

Judson B. Baggett MBA, CPA, CVA, Partner
Marci Reufimann CPA, Partner

System Review Report

ti- 6815 Dairy Road
Zephyrhills, FL 33542
"') (81 3} 788-2 1 55
A  (81 3) 782 -8606

To the Directors	November 2, 201 6
Berger, Toombs, Elam, Gaines & Frank, CPAs PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL (the firm), in effect for the year ended May 31, 201 6. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in d etermining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary.
As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards and audits of employee benefit plans.

L� � ���

In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL in effect for the year ended May 31 , 2016 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail.  Berger, Toombs, Elam, Gaines & Frank, CPAs PL, has received a peer review rating of pass.

Bag�, R�utimann & Associates, CPAs, PA

(BERGER  REPORT16)

-
f/\emb<Jr IHT1enrnn ,ns11IL1k of Cert1f1ed Public Accountant, (AIC PA! oml Flc,mlo lmt1ltJ!e of Certified P1.1hlic Accountc1nt, (FICPA) hlolionc,I Assoc1otion of Certified Va luot1rm Analy�t, (t�ACVA)

ADDENDUM TO ENGAGEMENT LETTER DATED SEPTEMBER 26, 2017

Public Records. Auditor shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws ofthe State of Florida, and specifically shall:
Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and
Upon the request ofthe District's custodian ofpublic records, provide the District with a copy ofthe requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law; and
Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration ofthe contract term and following completion of the Agreement if the Auditor does not transfer the records to the District; and
Upon completion of the Agreement, transfer, at no cost to the District, all public records in possession ofthe Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfers all public records to the District upon completion ofthe Agreement, the Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the Agreement, the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District's custodian ofpublic records, in a format that is compatible with the information technology systems ofthe District.
Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.070 1(3), Florida Statutes. Ifnotified by the District ofa public records request for records not in the possession ofthe District but in possession of the Auditor, the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time, Auditor may be subject to penalties pursuant to Section
119. 10, Florida Statutes.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR' S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT/CONTRACT, THE AUDITOR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:

GMS, LLC
475 West Town Place, Suite 114 St. Augustine, Florida 32092 Phone: (904) 940-5850 Ext 400

Auditor: ?,)Y__,,GAINES
 /}:��
ITitle: DIRECTOR
Date: September 26, 2017

District: NARCOOSSEE
By:	­
Title: --------
Date: --------

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NON-AD VALOREM ASSESSMENT ADMINISTRATION AGREEMENT

An AGREEMENT made this  13th  day  of  October,  2017 between RICK SINGH, CFA, as Orange County Property Appraiser (Property Appraiser) and Narcoossee COD, (Taxing Authority), and is effective upon  acceptance  by  both  parties  and  through  September  30, 201 8.

The Taxing Authority desires to use the services of theProperty Appraiser to maintain non-ad valorem assessments on the tax roll and the Property Appraiser is prepared to do so, on behalf of the Taxing Authority. Each party represents that it has satisfied all conditions necessary to enter into this agreement.
The Property Appraiser agrees to perform the following se.tv1ce for the Taxing Authority:
Create a Non-Ad Valorem Assessment Roll for the  Taxing Authority  for the 20 18 tax roll year using data provided annually to the Property Appraiser's Office by the Taxing Authority per attached Calendar For Implementation Of Non-Ad Valorem Assessment Roll.
Provide the Taxing Authority with a data file in a compatible format on or before April 1, containing all parcels within the boundaries of the Taxing Authority to be used for the Taxing Authority's planning purposes in establishing its non-ad valorem assessments. Provide subsequent files or reports at request of the Taxing Authority.
Receive from the Taxing Authority its proposed or adopted non-ad valorem assessment levy for each type of property and extend that amount against each parcel of real property as stipulated by Taxing Authority.
Include the Taxing Authority's non-ad valorem assessments on the Notice Of Proposed Property Taxes And Proposed or Adopted Non-Ad Valorem Assessments mailed to all property owners in August of each year.

Receive from the Taxing Authority, corrections or changes to the roll and update the Non Ad Valorem Assessment Roll for tax bills on or before September 15 of each year, the statutory deadline for certification of non-ad valorem assessments.
Deliver the Taxing Authority's Non Ad Valorem Assessment Roll to the Orange County Tax Collector's Office so that tax bills mailed on or about November 1 will include the Taxing Authority's non-ad valorem assessment levies.

Taxing Authority agrees to perform the following acts m connection  with  this agreement:
Advise the property owners within the Taxing Authority in an  appropriate and lawful manner of the Taxing Authority's intention to utilize the Uniform non-ad
valorem assessment method described in Sections 197.3631 through  197.3635, Florida Statutes,. and carry out its responsibilities under said sections.
Timely provide the Property Appraiser with information required to prepare the Uniform Non-Ad Valorem Assessment Roll per the Calendar For Implementation Of Non-Ad Valorem Assessment Roll.
Advise the property owners within the Taxing Authority as appropriate  that the Property Appraiser's office is acting in a ministerial capacity for the Taxing Authority in connection with the non-ad valorem assessments.
Preparation and delivery of certificate of corrections directly to Tax Collector, with copy to Property Appraiser, for any corrections to a certified final tax roll.
The Taxing Authority shall use its best efforts in furnishing the Property Appraiser with up-to-date data concerning its boundaries, proposed assessments and other information as requested from time to time by the Property Appraiser and necessary to facilitate his making the assessment in question. The Property Appraiser shall, using the information provided by the Taxing Authority, place the District's non-ad valorem assessments, as made from time to time and certified to him, on properties within the district.
The Property Appraiser shall be compensated by the Taxing Authority for the administrative costs incurred in carrying out this Agreement. These costs include, but are not limited to labor, printing, forms, office supplies, computer equipment usage, postage, programming or any other associated costs.
On October 13, 201 7, an administrative fee will be invoiced to the Taxing Authority equivalent to $1 per parcel assessed with a non-ad valorem tax. Parcel counts supporting the invoiced fee will be determined based upon the most current certified non-ad valorem assessment roll. Any new assessments added to the tax roll that were not previously certified and invoiced an administrative fee, will be separately invoiced on or around July 15 and prior to mailing of the Notice of Proposed Property Taxes in August.
The specific duties to be performed under this agreement and their respective timeframes are contained in the Calendar For Implementation Of Non-Ad Valorem Assessment Roll, which is incorporated herein by reference.
This agreement constitutes the entire agreement between the parties and can only be modified in writing.
All parts of this Agreement not held unenforceable for any reason shall be given full  force and effect.

All communications required by this agreement shall be ID  writing  and  sent by  first class mail, email or facsimile to the other party.
Notices to the Taxing Authority shall be addressed to: Narcoossee CDD
% Jason Showe
Governmental Management Services 135 W. Central Blvd., Ste 320
Orlando, FL 32801 jshowe@govmgtsvc.com (407)841-5524 x105
Notices to the Property Appraiser shall be addressed to: Ehab Azer, Finance Department
Orange County Property Appraiser 200 S. Orange Ave., Suite 1 700
Orlando, FL 32802 eazer@ocpafl.org (407)836-51 25

TERMINATION. This Agreement may be terminated  by  either  party  upon  written notice. If terminated on or before April 1 , a 1 00% refund of fee will apply. If terminated
between April 2 and July 15, a 50% refund of fee will apply. Property Appraiser will perform no further work after the written termination notice is received.
ORANGE COUNTY PROPERTY APPRAISER

Signed

_ 	_ 	_ 	__ Rick Singh, CFA

Date 		 		 	

NARCOOSSEE CDD
Name

__ 	

Signed_ 	_	_ 		__ 	_

Date 	__	_ 		 	

CALENDAR FOR IMPLEMENTATION OF NON-AD VALOREM ASSESSMENTS
On or about April 1 st - Property Appraiser to provide  the Taxing Authority with an electronic file that includes parcel ID and any other information applicable or requested. Taxing   Authority  may   request   this   file   at   any   time   after   January   1st,   but must
understand that many splits/ combos, annexations, etc., may not be reflected early in the tax year and subsequent files may be necessary. Ifany additional information is required at any time by Taxing Authority,  it should be requested of the Property Appraiser  by Taxing
Authority, allowing for a reasonable turnaround time. The file shall be in an ascii file, text or excel file, unless another format is requested and agreed upon between parties. 

June 1
Property  Appraiser   distributes	Best Estimate of Taxable  Value to all Taxing Authorities.

July 1
Property Appraiser certifies Preliminary tax roll to all taxing authorities.
Taxing Authority reviews all assessments and provides final approval for Notice of Proposed Property Taxes (TRIM)

July 13 
Property Appraiser to invoice Administrative Fee for new parcels, if any, assessed and in excess of prior year certified non-ad valorem assessment roll parcel count.

August 3
Taxing Authority adopts its proposed millage rate and subrnits to the Property Appraiser for TRIM.

August 24
Last day Property Appraiser can mail TRIM notices to all property owners on the  tax roll.

September 4 - September 18 
Taxing Authority holds initial public budget hearing.

September 14 
Taxing Authority certifies final non-ad valorem assessment roll to Property Appraiser on or before September 15 with any changes, additions or deletions to the non­ ad valorem assessment roll since the TRIM notices.

October 15
Property Appraiser to mail Non-Ad Valorem Assessment Administration Agreement and invoice for non-ad valorem assessment processing for subsequent tax roll, based upon most recent certified non-ad valorem assessment roll parcel count.

Property  Appraiser   delivers   the   Taxing  Authority  non-ad   valorem   assessment  roll to the Tax Collector for collection oftaxes on November 1 tax bills .

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Narcoossee
Community Development District
Summarv of Check Register
August 15, 2017 to October 17, 2017

	Fund	Date	Check No.'s	Amount	
General Fund		8/16/17	1640-1641	$	1,080.00	
		8/25/17	1642-1643	$	9,193.33	
		8/30/ 17	1644	$	22.50	
		9/6/ 17	1645-1646	$	6,389.21	
		9/ 14/17	1647-1648	$	20,881.00	
		9/18/ 17	1649	$	21.16	
		9/ 19/ 17	1650	$	5,000.00	
		9/20/17	1651-1653	$	8,923.33	
		9/27/17	1654	$	
		10/ 6/17 	1655-1659	$	4,102.25	
		10/ 10/ 17	1660	$	5,389.64	
		10/ 12/ 17	1661	$	245.00	
		10/ 13/ 17	1662	$	

$	61,247.42	

Payroll		
August 2017			
		Christopher Vinton	50286	$	184.70	
		Jeffrey Smyk	50287	$	1 84.70	
		Stephen Giercyk	50288	$	1 84.70	
				$	554.10	

$	61,801.52 j

AP30 0R	PAGE

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/18/17	1
*** CHECK  DATES  08/1 5/2017 - 10/17 /2017 ***	NARCOOSSEE-GENERAL FUND
BANK  A  NARCOOSSEE-GENERAL

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

STATUS

AMOUNT

A• M• O• U• NCTHECK • . • • • 

#

8/16/17 00022 

7/31/17 163508	201707 330-53800-463 00 
LA VINA-AQUA MGMT JUL17 7/31/17 163 511	201707 340-53800-46300 

*	500 .00
*	350 .00

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

- - -

NNA PRSV-AQUA MGMT JUL17	APPLIED AQUATIC MANAGEMENT , INC .

*	- -  -  -  -  -  -  -  - - -  -8 5-0 -. 00-  001640 

8/16/17 00003 

7/14/17 3345535	201707 310-51300-48000 

230 .0 0

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

- - - -

REQ . PROPOSAL FOR AN . AUDIT	ORLANDO SENTINEL COMMUNICATIONS

*	- -

-  - -  - -  -  - - -  -2 3-0-. 0-0   001641 

8/25/17 00069 

8/15/17 55655	201708 330-53800-46200 
LA VINA-LANDSCP MNT-AUG17 8/15/17 55664	2017 08 320-53800-46200 
NNA CRST-LANDSCPMNT-AUG17 
8/15/17 55665	201708 340-53800-46200 
NNA  PR-SV-LNDSCP  MNT-AUG17	DOWN  TO  EARTH  LAWNCARE   II,   INC

4,050.0 0
*	1,7 03.33
*	2,450.00
-  -  - -  -  - -  -  -  - -8-, 2-03 -. 3-3   001642 

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

*	990 .00

8/25/17 00047 

8/30/17 00005 

9/06/17 00069 

8/25/17 27998	201708 320-53800-46000 

- - - - - - - - - -

- - - - - - - -

NO  PARKING  S-IGNS   -   6	FAUSNIGHT   STRIPE  &   LINE   INC .
8/23/17   9R5E4T9 E7 NTION2 0R1 U7 L0 E7S3U1P0D-A5T1E300-3 1500 
-  - - - -  -  -  -  - -  -  -  -  -  - -  - -HO-PPING  GREEN   &   SAMS 8/10/17   5N5N9A00PRSV-2 I0R1R7 0I7G. 3R4E0P- 5J3U8L0 01 -7 46400 
8/10/17 55920	201706 320-53800-46400 

8/10/17 

NNA CRST-IRRIG.  REP JUN17 

8/10/17 

55920A	201707 320-53800-46400 NNA CRST-IRRIG. REP JUL17 

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

55929	201 707 330-53800-46400 

-  -  -  - -  -  - - - -
*	22 .5 0

*

-  - - - -  -  - - - -
408 .58
*	99 .8 8
*	27.44
*	395 . 82

990 . 00 001643 

22 .50 001644 

- - - -

L-A  VINA- IRRIG.   REP  JUL17	DOWN  TO  EARTH  LAWNCARE   II,   INC

- -  -  -  -  -  - -  -  - - -9-3 1 -. 7 -2   001645 
*	3, 582 . 08

9/06/17 00043 

9/01/17 291	201709 310 -51300-34000 
MANAGEMENT FEES SEP17 
9/01/17   2 I9N1FO  TECH2N0O1L7O0G9Y3 S1E0P- 51 71300-35 100 
9/01/17   2D9 1ISSEMINA2 0TI1O7N09FE3E10S-E5P1 31 07 0-31300 
9/01/17 291	201709 310-513 00-5 1000 
OFFICE SUPPLIES
9/01/17 291	2017 09 310-51300-42000 
POSTAGE

*	14 1. 6 7
*	83 . 33
*	23 .0 1
*	6. 9 3

NARC   -NARCOOSSEE   - BPEREGRINO

AP***300R	YEA*R*-*TO-DATE   ACCOUNTS   PAYABLE  PREPAID/COMPUTER  CHECK  REGISTER	RUN  10/18/17	PAGE	2

CHECK DATES 08/1 5/2017 - 10/17/2017 

NARCOOSSEE-GENERAL FUND BANK A NARCOOSSEE-GENERAL

DATE

CHECK	VEND#	• . D. A• T. EINVOIINCVEO• I. C• E• •    . Y• R. MEXOPENDPSTEDATCOCT. #. . SUB	SUBCLASS

VENDOR NAME

STATUS
*

AMOUNT

• • • • CHECK • • • . . AMOUNT	#

9/01/17 
9/01/17 

291 
COPIES 292 

201709 310-513 00-42500 
201709 330-53800- 12000 

100 .80
*	821 .69

FIELD MANAGEMENT SEP 17	*

9/01/17 292 

201709 340-53800- 12000 

361 . 07

FIELD MANAGEMENT SEP17	*

9/01/17 

292 

201709 320-53800-12000 

336 .91 

9/14/17 00022 

FIELD MANAGEMENT SEP17	GOVERNMENTAL MANAGEMENT SERVICES 8/ 31/17 164198	201708 330-53800-46300 
LA VINA-AQUA MGMT AUG17 8/31/17 164199	201 708 320-53 800-46300 
NNA CRST-AQUA MGMT AUG17 8/31/17 164201	201708 340-53800-46300 

-  -  -  -  -  - - -  -  - -5-, 4-57-. 4-9   001646 

*

500 .00
*	34 8.00
*	350 .00

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

- -	NNA PRSV-AQUA MGMT AUG17	APPLIED AQUATIC MANAGEMENT , INC .

*	- - - -  -  - -  -  -  - -1 -, 1 -98-. 0-0   0016 47 

9/14/17 00064 

8/29/17 6045	201709 30 0-15500- 10000 
FY18 PROPERTY INSURANCE 8/29/17 6045	201709 300-15500-10000 

12 ,734 .00
*	6, 949 . 00

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

FY

- - -

FY18 GEN .LIAB/PUBLIC OFFC	EGIS INSURANCE ADVI SORS , LLC

*	-  - -  -  -  - - -  - - -19-, 6-8 3-. 0-0   001648 

9/18/17 00034 

9/18/17   091 81 72 0D1E7BT2 0S1E7R0V9 IC3 E0 0A-S2M0N7T00-10500 
9/18/17 09182 017 201709 300-2 0700-10500 

21.1 6
V	21 . 16- 

- - -

FY 17   DEBT-

S-ERV-ICE  ASM-NT	NARCOOSSEE  CDD  C/0  US  BANK

- - -

.oo 001649 

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

*	- - - - - - -

9/19/1 7 00043 

9/20/17 00069 

9/18/17   2F9 3Y18  ASSE2S0S1M7E0N9T3 R0O0L-L1 5C5E0R0T-10000 
-  - -  -  -  -  -  -  -  -  - -  - -  - - -  -GO-VERNMENTAL  MANAGEMENT   SERVICES 9/15/17 56123	201709 330-53800-46200 
LA VINA-LANDSCP MNT-SEP 17 9/15/17 56132	201709 320-53800-46200 

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

NNA CRST-LNDSCP MNT-SEP17 9/15/17 56133	201709 340-53800-46200 

5, 000 .00
-  -  - -  -  -  -  -  -  -  -5 -, 0-00-. 0-0   0016 50
*	4, 050 .00
*	1, 703 .33
*	2,4 50 .00

- - - -

N-NA  PRSV-LNDSCP  MNT-SEP 17	DOWN  TO  EARTH  LAWNCARE   II,   INC

*	-  -  -  -  - -  -  - -  - -8 -, 2-03 -.3 -3   001651 

9/20/17 00003 

8/31/17 3371597	201708 31 0-51300-48000 
NOTICE OF PUBLIC HEARING	ORLANDO SENTINEL COMMUNICATIONS
NARC -NARCOOSSEE - BPEREGRINO

61 2. 50

61 2. 50 001652 

A*P* 300R	YEA*R* -*TO-DATE  ACCOUNTS  PAYABLE  PREPAID/COMPUTER   CHECK  REGISTER	RUN   10/18/17	PAGE	3

* CHECK DATES 08/15/2017 - 10/17/2017 

NARCOOSSEE-GENERAL FUND BANK A NARCOOSSEE-GENERAL

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

STATUS

AMOUNT

• . • • CHECK • • . . • AMOUNT	#

9/20/17 00046	8/25/17  14478	201708 320-53800-46500 

*	107 .50

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

- -
9/27/17 00034 

RESET BREAKER-ENTRY GATE	TERRY 'S ELECTRICAL INC .

*	- - - - - - - - - -

107 .50 001653 

10/06/17 00022 

9/18/17   0F9Y1 81 72 0D1E7BT2 0S1E7R0V9 IC3 E0 0A-S2M0N7T00-10500 
NARCOOSSEE CDD C/O US BANK
9/30/17   1L6A4 8V1 6INA-A2Q0U1A7 0M9GM3 T3 0 S-E5P3 81 700-46300 
9/30/17 164817	201709 320-53800-46300 
NNA CRST-AQUAT MGMT SEP17 
9/30/17   1N6N4A8 1P9RSV-2A0Q1U7A0T9  M3G4M0 T- 5S3E8P0 01 7-46300 

21 .1 6
-  - - - - - -  - - -
*	500 . 00
*	348 .00
*	350 .00

21. 16 001654 

10/06/17 00080 

APPLIED AQUATIC MANAGEMENT , INC .
9/19/17 4102	201709 320-53800-46600 

-  -  -  - -  -  -  -  - -  -1-, 1 9-8-. 0-0   00 1655 
*	430 .0 0

- - - -

R-ESET-

C-OLUM-N/COLU-MN  CAP- - -BE-RRY  CONSTRUCTION  OF  CENTRAL  FL

-  -  - -  - -  -  - - - -  -4 -30-. 0-0   001656 

10/06/17 00069 

-	-	- -	- -
9/ 05/17 55971	201708 32 0-53800-46200 

9/05/17 

9/05/17 

NNA CRST- IRRIG . REP AUG17 55983	201708 330-53800-46200 LA VINA-IRRIG. REP AUG17 

- - -	-	-

-

55994	201708 340-53800-46200 

*	44.94
*	27 . 44
*	114 .87

10 /06/17 00072 

-  -  - -  NNA  PR-SV-IR-R-IG-.   REP-

G1-7   -DO-WN  TO  EARTH  LAWNCARE   II,   INC

-  - -  - - -  -  -  -  -  - -1 8-7 -. 2 -5   00 1657 
*	450 .0 0

10/06/17 00005 

9/13/17 1460283	201708 310-5 1300-31 100 

- - - - - - - --

CDD  MEETING- - -  - - - -  - -DE-WBERRY  ENGINEERS   INC .
9/28/17 96225	2017 08 310-513 00-3 1500 
APPLIED AQUATIC/AUDIT/BUD 9/28/17   9M6 O2 N2 T6HLY  M2 E0 E1 T7 0IN8 G310-51300-31500 
HOPPING GREEN & SAMS

- - - -  -  -  -  -  - - - -4 -50-. 0-0   001658 
*	337 .00
*	1, 500.00
*	-  -  -  - -  - -  -  -  -  -1 -, 8 -37-. 0-0   001659 

10/10/17 00043	10/02/17 294	201710 310-51300-34000 
MANAGEMENT FEES OCT17
10/02/17 294	201710 310 -513 00-35100 
INFO TECHNOLOGY OCT17 
10 /02/17 294	201710 310-51300-3 1300 
DISSEMINATION FEE OCT17 10/02/17 294	201710 31 0-51300-51000 
OFFICE SUPPLIES

3,5 82 .08
*	141 .67
*	104 .1 7
*	.72

NARC   -NARCOOSSEE   - BPEREGRINO

A*P*3*0 0CRHECK   DATES   08/15/2017 

YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN  10/18/17	PAGE	4

- 10/17/2017 ***	NARCOOSSEE-GENERAL FUND

#

BANK A NARCOOSSEE-GENERAL

CDHAECTKE

VEND#	• . D• A• T• EINVOINVEO• I. C• E• •    . Y• R. MEXOPENDPSTEDATCOCT.#. . SUB	SUBCLASS 10/02/17 294	201710 310-513 00-42000 
POSTAGE
10 /02 /17 294	201710 310-51300-42500 
COPIES
10/02/17 294	201710 310-5 1300-4 1000 
10/02/17   2T9E5LEPHONE201710   330-53800-12000 FIELD MANAGEMENT OCT 17
10 /02/17 295	201710 34 0-53800- 12000 

VENDOR NAME	STATUS
*
*
*
*
*

AMOUNT
11. 16
17 .40
12 .7 7
82 1. 69 
36 1. 07 

A• M• O. U• CNHTECK • • . . • 

10 /02/17 
- - - - - - - - - -

FIELD MANAGEMENT OCT 17 295	201710 320-53800- 
FIELD  M-ANAG-EMENT-OCT17 

12000 
-GO-VERNMENTAL  MANAGEMENT  SERVICES

*	336 .9 1
- - - - - - -

5,389 . 64 001660 

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

*	- - - - - - - -

10/12/17   00003	10/06/17   3F3Y9 1638 7N3 OT2IC0E1 7O0F9  M3 E1 E0T-I5N1G3S00-48000 
-  -  - - - - - -  -  - -  - -  -  -  -  - - -  - - -  - -  -  - -OR-LANDO  SENTINEL  COMMUNICATIONS 10/13/17 00082	10/13/17 10132017 201710 310-51300-1 1000 
LOST PAYROLL CHECK 5/ 2017 
10/13/17 10132017 201710 310-51300-11000 

245 .00
- -  -  -  -  -  -  - -  -  -  -2-45 -. 00-
*	184 .7 0
V	184 . 70- 

001661 

LOST PAYROLL CHECK 5/2017	CHRISTOPHER L VINTON
TOTAL FOR BANK A
TOTAL FOR REGISTER

NARC -NARCOOSSEE - BPEREGRINO

61,2 47 .42
61,247 .42

.oo 0016 62 

•	•	•	•	•	•	•	•	•	•	•	•

.'••

�   •'

'•

.

'

••
• • • I
'

Narcoossee
Com mun ity Development District

Unaudited Financial Reporting September 30, 2017

G�S

Govemmental Management Services

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Table of Contents

1	 	Balance Sheet

2-3

' 	Ge-ner-al

-Fun-d

 	Debt Service Fund

 	Capital  Reserves Fund - Nona  Preserve

 	Capital Reserve Fund - Parcels G&H

 	Capital Reserves Fund - Nona Crest

 	Capital Reserve Fund - La Vina

 	Month to Month

 	Long-Term Debt

 	Assessment Receipt Schedule

Assets:

Narcoossee
Community Develo�ment District Combined Balance Sheet
For the Period Ended September 30, 2017
Governmental Fund Ty�es	Totals
Debt	Capital	(Memorandum Only)
 	General		 	Service		Projects	2017

Cash	$62,387	---	$62,387
Cash-Nona Preserve	---	---	$37,937	$37,937

Cash-Parcels G & H	---
Cash-Nona Crest

$78,730	$78,730
---	$92,340	$92,340

Cash-La Vina	---	---	$99,830	$99,830

Custody-Excess Funds	$26,025	---
Prepaid Expenses	$24,683
Due from Ca pital	---	---
Series 2013A-1/A-2

---

Reserve A-1	---	$ 104,615

$26,025
---	$24,683
$0

$ 104, 615

Revenue

$144,430	---	$144,430

Prepayment	---	$282		---		$282	
Total Assets	$113,095	$300,721		$308,836		$722,652	

Reserve A-2	---	$51,394	$51,394

Liabilities:
Accounts Payable	$4,347	---
Fund Balances:

$4,347

Restricted for Debt Service	---	$300,721	---	$300,721
Assigned for Capital Projects - Nona Preserve	---	---	$37,937	$37,937

Assigned for Capital Projects - GH

---	$78,730	$78,730

Assigned for Capital Projects - Nona Crest			---		---	$92,340		$92,340 Assigned for Capita l Projects - La Vina			---	---	$99,830		$99,830 Unassigned	 	$108,748 	---		---	$108,748 Total Liabilities and Fund Equity
& Other Credits	$113,095	$300,721	$308,836	$722,652

Revenues:

Narcoossee
CommunityGDeneevraelloFupnmdent District Statement of Revenues & Expenditures For the Period Ended September 30, 2017
Adopted	Prorated Budget	Actual
Budget	Thru 9/30/17	Thru 9/30/17	Variance

Maintenance Assessments	$297,263	$297,263	$306,303	$9,040 Interest		$0		$0		$136		$136 Total Revenues	$297,263	$297,263	$306,439	$9,176 I
Ex enditures:

Administrative Supervisor Fees FICA
Engineering Assessment Roll Attorney  Annual Audit Dissemination Arbitrage Trustee Fees
Management Fees Information Technology Telephone
Postage

$6,000	$6,000	$5,200

($2,134)

$398

$800

$459	$459	$61
$9,000	$9,000	$11,134
$5,000	$5,000	$5,000	$0
$18,000	$18,000	$14,280	$3,720
$3,000	$3,000	$3,000	$0
$1,250	$1,250	$1,000	$250
$600	$600	$600	$0

$42,985

$2,700	$2,700	$2,694	$6
$42,985	$42,985	($0)

$82	$18

$1,700	$1,700	$1,700	($0)
$100	$100
$450	$450	$150	$300
$24,349	$24,349	$19,683	$4,666

Insurance

$1,200	$1,200

$765

Printing & Binding Legal Advertising Other Current Charges
Property Appraiser

$1,000	$1,000	$1,314	($314)

$780

$780	$771

$150	$150	$218	($68)
$150	$150	$158	($8)

Office Supplies

$175

$175	$0

Dues, Licenses & Subscriptions Contingency

$21	$21	$0	$21

Total Administrative	I	$119,069	$119,069	$110,976	$8,093 I

Nona Crest
Field Management Landscape Maintenance Irrigation Repairs
Lake Maintenance Feature Lighting
Wall Repairs/Cleaning Miscellaneous Common Area

$4,043	$4,043	$4,043	$0
$25,440	$25,440	$20,485	$4,955
$3,000	$3,000	$1,687	$1,313
$4,300	$4,300	$4,176	$124
$750	$750	$4,561	($3,811)
$0	$0	$430	($430)
$5,383	$7,559	($2,176)

Total Nona Crest	$42,916	$42,916	$42,941

2

Narcoossee
CommunityGDeneevraelloFupnmdent District Statement of Revenues & Expenditures For the Period Ended September 30, 2017
Adopted	Prorated Budget	Actual
Budget	Thru 9/30/17	Thru 9/30/17	Variance

Field Management	$9,860	$9,860	$9,860	($0)	
Landscape Maintenance	$51,100	$51,100	$48,277	$2,823	

La Vina

Irrigation Repairs	$4,000	$4,000	$2,021	$1,979
Lake Maintenance	$6,180	$6,180	$6,000	$180
Utilities	$7,860	$7,860	$6,342	$1,517
Wall Repairs/Cleaning	$6,000	$6,000	$3,920	$2,080
Solvino Streetlighting	$2,710	$2,710	$2,646	$64

$4,333

Miscellaneous Common Area	$1,845	$1,845	$0	$1,845	
Total La Vina	$93,405	$93,405	$82,827	$10,578 j	
Field Management Landscape Maintenance Irrigation Repairs
Lake Maintenance Miscellaneous Common Area	$4,333
$29,400
$2,200
$4,300
$1,640	$4,333
$29,400
$2,200
$4,300
$1,640	$29,515
$899
$4,200
$4,645	($115)
$1,301
$100 ($3,005)	
Total Nona Preserve
Maintenance Expenses	$41,873
$178,194	$41,873
$178,194	$43,592
$169,359	($1,719),
$8,835 1	

Capri Streetlighting	$3,850	$3,850	$3,760	$90

Nona Preserve

Total Expenditures	I	$297,263	$297,263	$280,336	s16,927 I
Other Sources Uses
Transfer Out	($22,696)	($22,696)	($22,696)
Total Other Sources (Uses)	I	($22,696)	($22,696)	($22,696)	so I
Excess Revenues (Expenditures)	($22,696)	$3,408
Fund Balance - Beginning	I	$22,696	$105,340
Fund Balance - Ending	$0	$108,748

3

Narcoossee
CommunDiteybDt SeevrvelicoepFmunednt District
Statement of Revenues & Expenditures For the Period Ended September 30, 2017
Adopted	Prorated Budget	Actual
Budget	Thru 9/30/17	Thru 9/30/17	Variance
Revenues:

Interest	$100	$100	$902	$802	
Total Revenues
Ex enditures:	I	$317,231	$317,231	$327,705	$10,474 1	

Assessments - Tax Roll	$317,131	$317,131	$326,803	$9,672

Principal 5/01

SI netrelreess2t0E1x3pAe-n1se 11/01

$$14175,,037060	$$14157,,030706

$$14175,07006	$0

Interest Expense 5/01	$47,376	$47,376	$47,376	$0

SInetreieress2t0E1x3pAe-n2se 11/01

$  0,06060	$

0,,306060	$40,306060	$0

PInrtinecreipsatlE5x/p0e1nse 5/01	$430,366	$430,366	$30,366	$0
Total Expenditures	I	$310,484	$310,484	$310,484	so I
Excess Revenues (Expenditures)	I	$6,747	$17,221
Fund Balance - Beginning	$127,205	$283,500
Fund Balance - Ending	I	$133,952	$300,721

4

Narcoossee

Capital Reserve Fund - Nona Preserve

Community Development District

Statement of Revenues & Expenditures For the Period Ended September 30, 2017

Revenues:

Adopted Budget

Prorated Budget Thru 9/30/17

Actual Thru 9/30/17

Variance

Transfer In Interest
Total Revenues Ex enditures:
Bank Fees Capital Projects

$1,513	$1,513
$0	$0
$1,513	$1,513

$0
$0	$0

$1,513
$5
$1,518

$0
$19,903

$0

$5

$5 I

$0 ($19,903)

Total Expenditures	I	$0	$19,903	($19,903)1	
Excess Revenues (Expenditures)	$1,513	($18,385)		

Fund Balance - Beginning Fund Balance • Ending

I	$56,322
$57,834

5

$56,322
$37,937

Narcoossee
CCoampimtaul RneitsyervDeevFuenlodp•mPaerncetlsDGis&triHct
Statement of Revenues & Expenditures For the Period Ended September 30, 2017

Revenues:

Adopted Budget

Prorated Budget Thru 9/30/17

Actual Thru 9/30/17

Variance

Transfer In Interest
Total Revenues Ex enditures:
Bank Fees
Total Expenditures
Excess Revenues (Expenditures) Fund Balance - Beginning
Fund Balance - Ending

$6,492	$6,492
$0	$0
I	$6,492	$6,492
$0	$0
I	$0	$0
$6,492
$72,229
I	$78,722

6

$6,492
$8
$6,500

$0
$0
$6,500
$72,230
$78,730

$0
$8
$8 I

$0
so I

Narcoossee
CoCmapmitualnRiteyseDrveevFeulondpm- NeonntaDCirsetsrtict
Statement of Revenues & Expenditures For the Period Ended September 30, 2017

Revenues:

Adopted Budget

Prorated Budget Thru 9/30/17

Actual Thru 9/30/17

Variance

Transfer In Interest
Total Revenues Ex enditures:
Repairs & Maintenance
Total Expenditures
Excess Revenues (Expenditures)
Fund Balance - Beginning
Fund Balance - Ending

$4,764	$4,764
$0	$0
I	$4,764	$4,764
$0	$0
$0	$0
I	$4,764
I	$91,367
$96,131

7

$4,764

$4,773

$12,550
$12,550 ($7,777)
$100,116
$92,340

$0
$9
$9 I

($12,550) ($12,550)1

Narcoossee

Capital Reserve Fund - LaVina

Community Development District

Statement of Revenues & Expenditures For the Period Ended September 30, 2017

Revenues:
Transfer In Interest
Total Revenues Expenditures:

Adopted Budget

$9,927
$0
I	$9,927

Prorated Budget Thru 9/30/17

$9,927
$0

Actual Thru 9/30/17

$10
$9,937

Variance

$10 s10 I

Fountain
Dowden Median Improvements Repairs & Maintenance
Total Expenditures
Excess Revenues (Expenditures) Fund Balance - Beginning
Fund Balance - Ending

$15,000
$50,000
$0

($55,073)

I	$65,000
I	$89,849
$34,776

8

$15,000
$50,000
$0
$65,000

$0

$3,175

$0

$6,762
$93,068
$99,830

$15,000
$50,000
$61,825 I

CommuniNtyaDrecvoeolospsmeeent District
Nov	Dec	Jan	Feb	March	April	May

$19

$5	$5		$8	$10	$9	$12			$16		$19	$136	
$5	516,498	$212,672	S11,016	512,077	$7,733	S23,422	5312	$14,696	$19		$306,439 1	

Revenues:	'

July	Aug	Sept	Total

Maintenance Assessments
Interest
Total Revenues	I
��nditures;

Supervisor Fees	$800	$0	$0	$1,000	$0	$1,000	$0

Administrative

$16,493	$212,666	$7,942	$11,006	$12,068	$7,722

$7,950

$297	$14,680	$0	$20	$306,303

FICA	$61	$0	$0

so	$77	$0	$61	$77

$46	$0	$398

$77

$1,000	$0	$600	$0	$5,200

Engineering	$660	$696	$150	$660

$4,085	$1,100

$1,328	$0	$450	$0	$11,134

Assessment Roll

$0	$0	$0	$0	$0

$0	$0	$0	$0	$5,000

$440

Attorney	$2,699	$0

$1,796

$2,340	$236

$2,519

$1,837	$0	$14,280

$83

$83

Annual Audit	$0	so	so	$0	so	S3,000
Dissemination

so	$0	so	$0	$0

$83

so	so	so	so	$2,694	s	$0

$83

$1,000

Trustee Fees		
Management Fees	$3,582	
Information Technology	$142	
Telephone	$0	
Postage	$12	

Arbitrage

$0	$0	$0	$0	$0	$600o	$0	$0	$0

$0	$600

$83

$0	$0	$0	
$3,582	$3,582	$3,582	

$142	$142	$142	$142	
$11	$0	$0	$0	

$3,582
$142

$3,582	$3,582

$3,582

$7

$142

$15

$3,582

$22	$9	$0	$82	
$9	$10		$150	

$142	$142

$42,985

$7

$142	$1,700

$9	$8

Printing & Binding	$21	$61	$45	$0	$50	$1	
Legal Advertising	$0	$0	$0	$0	$0	$0	

Insurance	$19,683	$0	$0	$0	$0

$20	$10	$8
$0	$0	$0	$0

$19,683

$1	$58	$10	$101

$9

$0	$230	$613

$1,314

$771

Other Current Charges	$30
Property Appraiser

S33	S9
$0	$0	$0

$11	$2	$17	$15	$20	$20	$23	$218

$771

$23

$23

$23

$0	$0	$0	$0	$0	$0	$0

Dues, Licenses & Subscriptions		$175	$0	$0		$0	$0	$0	$0	$0	$0	$0	$0	
Contingency		$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	

Total Administrative	I	$3hl!L_		$4,646	$7,352	$4,522		__$5,823		$8,835				

Office Supplies	$1	$20

$0	$21

$21	$0

Sl	$158

$0

$7,403

$110,976 1

9

Field:
Nona Crest

CommuniNtyaDrecvoeolospsmeeent District

$337	$337	$4,043	
$1,748	$1,703	$20,485	
$0	$0	$1,687	

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

$348

$348

$348

Landscape Maintenance	$1,703	$1,703	$1,703	$1,703	$1,703	$1,703	$1,703	$1,703	$1,703	
Irrigation Repairs	$276	$125	$0	$68	$0	$160	$800		$156	

Field Management

Lake Maintenance Feature Lighting
Wall Repairs/Cleaning Miscellaneous Common Area
Total Nana Crest	I
La Vina
Field Management

$337

$348

$337	$337

$337

$0	$0	$1,374	$0	$899	$2,180	$0	$0	$0	$0	$108	
$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		
$0	$0	$3,304	$0	$0	$0	$0	$1,240	$0	$2,025		
$2,664	$2,513	$7,066	$2,456	$3,287	$4,728	$3,188	$3,703	$2,545		$3,531	

$822	
$822	
$822	
$822	
$822	
$822	
$822	
$822	
$822	
$822	
$822	

$348	$348

$337

$348

$1,703

$337

$348

$337

$348	$4,176

$430

$430

landscape Maintenance	$4,050	$4,050	$4,050	$4,050

$4,050	$4,050	$4,050	$4,050	$3,700

$4,050

$90

$500	$500	$500	$500	$500	
$512	$580		$537	$636	

Irrigation Repairs	$197	$354

$547

Lake Maintenance	$500	$500

Wall Cleaning	$D	$3,920	$0	$0	
Solvino Streetlighting	$220	$220	$220	$220	

Utlllties	$581

$438	$135	$136	$0

$48,277

	$4,561	
$0	$7,559	
$2,818	$42,941 1	

$822	
$9,860	

$500

$141	$396	$0	$0	$2,021	
$500	$500	$500	$500	$6,000	
$564	$528	$326	$437	$6,342	

$0	$0	$0	$0	$3,920

$313

$313

$313

$220	$220	$220	$220	$220	$220	$220	$220	$2,646

$6,479

$4,333

$350

$4,645

$43,592 1

C.pri Streetlighting

$313	$313

. $313

$313	$3,760

Miscellaneous Common Area	SD	$0		$0			$0	$0	$0	$0	$0	$0	
Total La Vina	I	$6,684	$10,726	$6,507	$6,924	$6,600	$6,578	$6,541	$6,576	$6,611		$6,259	$82,827 I	
Nona Preserve													
Field Management	S361	$361	$361	$361	$361	$361	$361	$361	$361	$361	$361	$361	
Landscape Maintenance	$2,450	$2,450	$2,450	$2,450	$2,450	$2,450	$2,450	$2,450	$2,450	$2,450	$2,565	$2,450	$29,515	
Irrigation Repairs
Lake  Maintenace	$226
$350	$D
$350	$0
$350	$350	$79
$350	$0	$0
$350	$48	$48
$350	$409
$350	$350	$0
$350	-$899
$4,200	
Miscellaneous Common Area		$0		$0	$0	$0	$1,845	$0	$0	$0	$2,800	$0	$0	
Total Nona Preserve	I	$3,387	$3,161	$3,161	$3,250	$3,240		 	    $3,161	$3,209	$3,209	$6,37_0	$3,276	$3,161	
Total Expenditures	I	$46,455	$21,044	$21,380	$19,982	$17,649	$33,390	$18,713	$22,047	$21,200	$21,480	$20,468	$16,527	$280,3361	
Other Financing Sources (Use�															
Transfer Out	$0	$0	$0	$0	$0	so	$0	$0	so	$0	
Excess Revenues (Expenditures)	($4,545)	$191,291	($12,032)			$1,375		(S6,784)			

$5,0_0_6

($22,696)

($44,009)

($22,696)

$3,408 1

�46,450)

($16,488)

($6,633)

($20,889)

($20,449)

10 

MATURITY DATE:

Narcoossee Community Development District
LONG TERM DEBT REPORT

SERIES 2013A-1, SPECIAL ASSESSMENT REFUNDING BONDS
5/1/2033

RESERVE FUND DEFINITION RESERVE FUND REQUIREMENT RESERVE FUND BALANCE
BONDS OUTSTANDING - 9/30/13 LESS: PRINCIPAL PAYMENT 5/1/14
LESS: PRINCIPAL PAYMENT 5/1/15 LESS: PRINCIPAL PAYMENT 5/1/16
LESS:   PRINCIPAL PAYMENT 5/1/17
CURRENT BONDS OUTSTANDING

50% OF MAXIMUM ANNUAL DEBT SERVICE
$104,615
$104,615
$2,885,000 ($110,000}
($110,000} ($110,000}
($115,000)
$2,440,000

SERIES· 2013A-2, SPECIAL ASSESSMENT REFUNDING BONDS
MATURITY DATE:	5/1/2033

RESERVE FUND DEFINITION RESERVE FUND REQUIREMENT RESERVE FUND BALANCE
BONDS OUTSTANDING - 9/30/13
LESS: PRINCIPAL PAYMENT 11/1/13 LESS: PRINCIPAL PAYMENT 5/1/14
LESS: PRINCIPAL PAYMENT 5/1/15 LESS: PRINCIPAL PAYMENT 5/1/15 LESS: PRINCIPAL PAYMENT 5/1/16
LESS: PRINCIPAL PAYMENT 5/1/17
CURRENT BONDS OUTSTANDING

50% OF MAXIMUM ANNUAL DEBT SERVICE
$51,394
$51,394
$1,295,000 ($70,000)
($35,000}
($35,000)
($10,000}
($40,000}
($40,000}
$1,065,000

11 

NARCOOSSEE
COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT RECEIPTS • FY2017 TAX COLLECTOR
Gross Assessments	$	653,584	$	316,211	$	337,373	
Net Assessments	$	614,369	$	297,238	$	317,131	
			2013	
Date		Gross Assessments	Discounts/	Commissions	Interest	Net Amount	General Fund	DebtSvc Fund	Total	
Received	Dist.#	Received	Penalties	Paid	Income	Received	4838%	51.62%	100%	
11 /3/16 	1	$	180.51	$	$	$	$	1 80.51 	$	87.33	$	93.18 	$	1 80.51	
11 /10/16 	2	$	5,1 66.27	$	206.64	$	$	$	4,959.63	$	2,399.52	$	2,560.1 1	$	4,959.63	
11 /1 7/1 6	3	$	30,1 55.75	$ 1 ,206.17 	$	$	$ 28,949.58	$	1 4,006. 10 	$ 1 4,943.48	$ 28,949.58	
1 2/5/1 6	4	$	191,191 .03	$ 7,647.39	$	$	$ 183,543.64	$	88,800.28	$ 94,743.36	$ 183,543.64	
1 2/12/16 	5	$	27,696.88	$ 1,107.81	$	$	$ 26,589.07	$	1 2,864.06	$ 13,725.01	$ 26,589.07	
12/18/16 	6	$	238,926.58	$ 9,556.56	$	$	62.93 $ 229,432.95	$ 111 ,001.99	$ 11 8,430.96	$ 229,432.95	
1/1 4/1 7	7	$	17,099.91	$	683.96	$	$	$ 1 6,41 5.95	$	7,942.20	$	8,473.75	$ 16,41 5.95	
2/ 1 4/17 	8	$	24,071.12 	$	962.81	$	360.21	$	$ 22,748.10 	$	1 1 ,005.76	$ 11 ,742.34	$ 22,748.1 0	
3/ 13/17 	9	$	25,408.30	$	736.43	$	$	272.53	$ 24,944.40	$	1 2,068.35	$ 12,876.05	$ 24,944.40	
4/1 7/1 7	10 	$	16,052.37	$	92.43	$	$	$ 1 5,959.94	$	7,721 .58	$	8,238.36	$ 1 5,959.94	
5/1 5/1 7	11 	$	47,019.98	$	$	$	1,364.32	$ 48,384.30	$	23,408.82	$ 24,975.48	$ 48,384.30	
6/12/1 7	12 	$	578.07	$	$	$	36.37	$	61 4.44	$	297.27	$	317.17 	$	61 4.44	
7/1 7/1 7	13 	$	29,458.52	$	$	$	883.74	$ 30,342.26	$	1 4,679.89	$ 15,662.37	$ 30,342.26	
9/1 8/17 	14 	$	40.99	$	$	$	$	40.99	$	19.83	$	21.16 	$	40.99	
Totals		$	653,046.28	$ 22,200.20	$	360.21	$	2,61 9.89	$ 633,1 05.76	$ 306,302.99	$ 326,802.77	$ 633,1 05.76	

12