Tesoro Community

Development District

Agenda

May

29,

2018

AGE

NDA

Tesoro

Community Development District

135

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

May

22, 2018

Board

of

Supervisors

Tesoro

Community

Development

District

Dear

Board Members:

The

meeting

of

the

Board

of

Supervisors

of

the

Tesoro

Community

Development

District

will

be

held on Tuesday, St. Lucie, Florida.

May 29, 2018

Following is

at 10:00 a.m. the advance

at the Tesoro Club, 2000 agenda for the meeting:

SE

Via

Tesoro

Blvd.,

Port

1. 2. 3. 4.

5. 6.

Roll Call			
Public Comment Period			
Approval of Minutes of the August 22, 2017 Meeting		
Ratification of Agreement with Grau & Associates, Inc. to Provide Auditing Services for	
Fiscal Year 2017			
Consideration of Resolution 2018-01	Approving the	Proposed Fiscal Year 2019 Budget	
and			
Setting a Public Hearing			
Staff Reports			
A.  Attorney			

7.

B.	Engineer			
C.	District Manager's Report			
				
	i.	Approval of Check Register			
					
	ii.	Balance Sheet and Income Statement		
	iii.	Presentation of Number of			
	iv.	Registered Voters - 226		
		Designation of November 27, 2018	as Landowners		
Audience Comments			

Meeting

Date

8. 9.

Supervisor's Requests

Adjournment

The second order where the public

of		
business of the Board of Supervisors Meeting is	
has	an opportunity to be heard on propositions	

the Public Comment Period coming before the Board as

reflected

on

the

agenda,

and

any

other

items.

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

of

the

minutes

of

the

August

22,

2017 meeting.  The

The fourth order	
provide	auditing	
review.		

of					
business is the ratification of the agreement with Grau		
services for Fiscal Year 2017. A	copy	of the	agreement		

& is

Associates, Inc. to enclosed for your

The fifth	order of business is	the		
Fiscal Year 2019		consideration of Resolution 2018-01		
	budget and setting a public hearing. Once approved,		

approving the proposed the proposed budget will

be	days prior to the final		
transmitted to the governing authorities at least 60			
copy of the Resolution and proposed budget are enclosed for your review.		

budget

hearing. A

Section C of the sixth	order of business is the District Manager's	Report. Section 1 includes the		
check register for	approval and Section 2 includes the balance sheet and income	statement for		
your	review.  Section	3  is  the	presentation  of  the  number	of  registered  voters  within  the		
							
boundaries of the	District. A copy of the letter from the St. Lucie County Supervisor of Elections		
is	enclosed  for  your	review.	Section  4  is  the  designation  of	November  27,	2018  as  the		
							
landowners'							
								
				agenda and landowners' proxy is		
		meeting date. A copy of the instructions, sample			
enclosed for your	review.						

The balance	of the	agenda will be discussed	
have any			
questions, please contact me.	

at

the meeting.

In

the meantime,

if

you

should

Sincerely,

~	t~d

District Manager

AJ\-

Cc:

William Capko, District Counsel

Butch Terpening, District Engineer
Darrin Mossing, GMS

Enclosures

M INUTES

MINUTES OF MEETING				
	TESORO					
COMMUNITY DEVELOPMENT DISTRICT				
The regular meeting of the Board of Supervisors of	the Tesoro Community Development		
District was held Tuesday, August 22,	2017 at 10:00 a.m.	at the Tesoro Club, 3	rd	Floor, 2000		
						
S.E. Via Tesoro, Port St. Lucie, Florida.						
Present and constituting a quorum were:					
Sal Spano	Chairman					
Kathy Fialco	Vice Chairman				
Tara Lordi	Secretary					
Everardo Ortiz	Assistant Secretary				
Hal Fenner	Treasurer					
Also present were:						
George Flint	District Manager				
Bill Capko	District Counsel				
Ed Rivera	Castle Group				
Brian Smith	Field Manger				
FIRST ORDER OF BUSINESS	Roll Call					

her

Mr.

Oath of

Flint called the meeting to order, called the roll and stated Ms. Lordi has executed Office prior to the meeting.

SECOND ORDER OF BUSINESS	Public Comment Period

There being none, the next item followed.

THIRD

ORDER

OF

BUSINESS

Approval

Meeting

of

the Minutes

of

the May 25, 2017

On MOTION the minutes presented.

by of

Mr. Spano seconded by Ms. Lordi with all in favor the May 25, 2017 meeting were approved as

August 22, 2017

Tesoro CDD

FOURTH ORDER

OF

BUSINESS

Review  and  Acceptance
2016 Audit Report

of

the  Fiscal  Year

Mr.  Flint stated  next  is  review  and  acceptance  of the  audit	report.   The  Board  was	
provided  a  copy  of the  audit.   You  selected  Grau  &  Associates	to  prepare  your  annual	
independent audit that is required by the state to be done annually.  You can see on the report to	
management on page 25 that there are no current or prior year findings or recommendations and	
we have met all the provisions of the auditor general of the State of Florida.	

On MOTION by Mr. Spano seconded by Ms. Lordi the Fiscal Year 2017 audit report was accepted.

with all

in

favor

FIFTH ORDER OF BUSINESS	Public Hearing	

A.

Consideration of Resolution 2017-04 Adopting the Fiscal Year 2018 Budget and Relating to the Annual Appropriations

Mr. Flint stated next is a public hearing to consider adoption of the Fiscal Year 2018 budget. You previously approved a proposed budget and set the date, place and time for its final consideration for today and this is a public hearing. We will note for the record there are no members of the public here to provide comment or testimony to the Board so I will refer you to Resolution 2017-04. This adopts the budget that is attached as Exhibit A. Mr. Spano stated everyone should recognize that the fees for developed lots, tract lots and undeveloped lots has stayed consistent because we have used excess income that we had from prior years to keep those fees at their current level.

On MOTION by Mr. Spano seconded by Ms. Lordi with all in favor Resolution 2017-04 was approved.

B.

Consideration	of  Resolution	2017-05  Imposing  Special  Assessments  and	
Certifying an Assessment Roll		

Mr. Flint stated next is the resolution imposing assessments associated with the budget you just adopted. There are two exhibits to the resolution one is the budget you just adopted and the other is the assessment roll reflecting that per unit amount that is in the adopted budget.

2

August 22, 2017	Tesoro CDD		

Mr. Spano stated it should be noted in that resolution we are under shared revenue position that we have had in prior years.

On MOTION by Mr. Spano seconded by Ms. Lordi with all Resolution 2017-05 was approved.

Mr. Flint stated we will close the public hearing.

the same structure and

in favor

SIXTH ORDER OF BUSINESS

Consideration

of

Agreements

A.	First Amendment to the Wetland, Lake and Upland Preserve Maintenance Agreement with Native Lands Management, Inc.

Mr. Flint stated we have a couple of agreements that need to be renewed. The first one is with Native Lands Management, Inc. We initially bid it out and you hired them with a one-year contract and two optional one-year periods. Last year was the end of the second option and you entered into a new agreement with them with two one-year options and this is the first option year after re-entering that agreement. They have agreed to hold their price. Mr. Spano stated we previously had a group in here that had the same scope but had a much higher price. I would like to hear from the onsite manager about this contractor. Mr. Smith stated I am with GMS and Native Lands has been doing a fairly good job. Recently we had a little bit of a problem on staffing but I think they are back on track. They seem to be committed to getting back on track. Mr. Spano stated when he goes out to do a field inspection we get a report on that inspection by lake, by location so we can monitor their service level that we have in the areas of concern.

On MOTION by Mr. Spano seconded by Ms. Lordi with all in favor the first amendment to the Native Lands Management, Inc. agreement was approved.

B.	Wetlands Boundary and Lake Banks Landscape Maintenance Agreement with Wellington Pro Lawn Care

3

August 22, 2017	Tesoro CDD		
			
Mr.  Flint  stated  the  next  agreement  is  the  upland  buffer  maintenance  contract  with		
Wellington Pro Lawn Care.  They were hired then had two extensions, the current year is the		
second extension so we prepared a new agreement with a one-year agreement with two one-year		
extensions.			
Mr. Smith stated I think Wellington Pro has done a good job.  The project manager is		
good and that results in having a good product.	I think he does a good job for you out there, he		
cares.			
Mr. Spano stated Wellington Pro is doing the CDD work and also doing the club work		
and the community work so they have a big investment in this place. Last year I extended a two-		
year contract on the POA side.  I would like to coordinate all three pieces so they can see the size		
of the package.			
On MOTION by Mr. Spano seconded by Ms. Lordi with all in favor		
the agreement with Wellington Pro Lawn Care was approved.		

SEVENTH ORDER OF BUSINESS

A.	Attorney

Staff

Reports

There being none, the next item followed.

B.	Engineer

There being none, the next item followed.

C.

Manager

i.

Approval

of

Check

Register

Mr. Flint stated the check register is included for your approval amount of $149,322.21 from May 17, 2017 through August 14, 2017.

On MOTION by Mr. Spano seconded by Ms. Lordi with the check register was approved.

for checks

all in favor

724-

741

in the

ii.

Balance

Sheet and

Income

Statement

4

August 22, 2017	Tesoro CDD		

Mr. Flint stated no action required but I

a copy of the can take any

July financials are included in the agenda package, there is questions.

iii.

Approval

of

Fiscal Year 2018 Meeting Schedule

Mr. Flint stated each year the Board is required to approve an annual meeting schedule. In the past you have approved a notice that you will meet on an as needed basis and when you do meet we will publish the legal notices that are required. If the Board wants to continue with that practice we have prepared a sample notice in your agenda package.

On MOTION by Mr. the Fiscal Year 2018 meet on an as needed

Spano seconded by Ms. Lordi with all in favor meeting notice indicating that the Board will basis was approved.

EIGHTH ORDER OF BUSINESS	Audience Comments	
There being none, the next item followed.	
NINTH ORDER OF BUSINESS	Supervisor's Requests	
Mr. Flint stated the easement project we are still waiting on the Engineer.  Previously, the	
Environmental Consultant Toby Overdorf was supposed to provide the exhibits to that easement	
agreement and did not do that and became non-responsive at a point he stopped answering phone	
calls and emails.   The CDD Board terminated his  agreement at the last meeting.   You have	
another		
environmental firm that you also have an agreement with so we have a contract in place	
to the extent we need those  services.   The District Engineer,  Butch Terpening,  indicated he	
would be  able  to  provide the  exhibits  and he is still  working on those.   We don't have the	
exhibits yet for the agreement.		
Mr. Spano stated I would like to do a follow-up with the Engineer on the exhibits and let	
the Board know if we have a timeline.		
Mr. Flint stated I will follow-up with him this afternoon and give the Board an update on	
the exhibits.		

5

August 22, 2017	Tesoro CDD		

On MOTION by Mr. Spano seconded the meeting adjourned at 10:14 a.m.

by

Ms. Lordi with all in favor

Secretary/Assistant Secretary

ChairmanNice

Chairman

6

SECTION

IV

Grau & Associates

CERTIFIED PUBLIC ACCOUNTANTS

2700 North Military Trail • Suite 350	
Boca Raton, Florida	33431	
(561) 994-9299 • (800) 299-4728	
Fax  (561) 994-5823		
www.qraucpa.com		

September 5, 2017				
To Board of Supervisors		
Tesoro Community Development District		
135 W Central Blvd., Suite 320		
Orlando, Florida 32801			
We are pleased to confirm our understanding of the services we are to provide Tesoro Community Development District, St		
Lucie County, Florida ("the District") for the fiscal year ended September 30, 2017. We will audit the financial statements of the		
governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise		
the basic financial statements of Tesoro Community Development District as of and for the fiscal year ended September 30,		
2017. In addition, we will examine the District'scompliance with the requirements of Section 218.415 Florida Statutes. This letter		
serves to renew our agreement and establish the terms and fee for the 2017 audit.		
Accounting standards generally accepted in the United States of America provide for certain required supplementary information		
(RSI), such as management'sdiscussion and analysis (MD&A), to supplement the District'sbasic financial statements. Such		
information, although not a part of the basic financial		
who considers it to	be	statements, is required by the Governmental Accounting Standards Board		
		an essential part of financial reporting for placing the basic financial statements in an appropriate		
operational, economic,	or historical context. As part of our		
		engagement, we will apply certain limited procedures to the District's		
RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will		
consist of inquiries of management regarding the methods of preparing the information and comparing the information for		
consistency with management'sresponses to our inquiries, the basic financial statements, and other knowledge we obtained		
during our audit of the basic financial statements. We will 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.		

The following but will not be

RSI is required audited:

by generally accepted accounting principles and will

be subjected

to

certain limited procedures,

1)	Management'sDiscussion and Analysis.

2)	Budgetary comparison schedule

Audit Objectives								
The objective of our audit is the								
	expression of opinions as to whether your financial statements are fairly presented, in all material		
respects, in conformity with U.S. generally accepted	accounting principles and to report on the fairness of the supplementary		
information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit		
will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards		
for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and		
will include tests	of the accounting records of the District and other	procedures we consider necessary to enable us to express		
such opinions. We will issue a written report upon completion of our audit of the	District'sfinancial statements. 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 or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified,		
we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or		
have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.		
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and		
compliance with the provisions of laws, regulations, contracts, and grant			
material effect on the financial statements as required by		agreements, noncompliance with which could have a		
				Government Auditing Standards. The report on internal control and on		
compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the		
scope of testing of internal control and	compliance, and the results of that testing, and not to provide an opinion on the		
effectiveness of the District'sinternal control on						
accordance with			compliance, and (2) that the report is an integral part of an audit performed in		
	Government Auditing Standards in	considering the	District'sinternal control and compliance. The paragraph		
					
will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject		
to an audit requirement that is not encompassed in	the terms of this engagement, we will communicate to management and		
those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards		
for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual		
requirements.									
Examination Objective								
The objective of our examination is the							
218.415 in accordance with Rule	expression of an opinion as to whether the District is in compliance with Florida Statute		
	10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted		
in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include		

Tesoro Community Development District			2		
					
tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a		
written report upon completion of our examination of the	District'scompliance. The report will include a statement that the report		
is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General,		
and is not intended to be and should not be used by anyone other than these specified parties. 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 or		
add emphasis-of-matter or other-matter paragraphs. If our opinion on the District'scompliance is other than unmodified, we will		
discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or		
have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.		
Other Services					
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted		
accounting principles based on  information provided  by you.  These nonaudit services do  not constitute an audit under		
Government Auditing Standards and such services will not be conducted in accordance with	Government Auditing Standards.		
The other services are limited to the financial statement services previously defined. We, in	our sole professional judgment,		
reserve the right to refuse to perform any procedure or take any action that could be construed as	assuming management		
responsibilities.					
Management Responsibilities					
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the		
examination. The accuracy and completeness of such information is also management'sresponsibility.	You agree to assume all		
management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide.		
You will be required to acknowledge in the management representation letter our assistance with preparation of the financial		
statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their		
issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding		
compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit		
services by designating  an  individual,  preferably from  senior management,  who  possesses suitable skill,  knowledge, or		
experience; evaluate the adequacy and results of those services; and accept responsibility for them.			
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and		
monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and		
ensuring that management and financial information is reliable and properly reported. Management is also responsible for		
implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You		
are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the		
financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for		
compliance with applicable laws and regulations and the provisions of contracts and grant agreements.			
Management is also responsible for making all financial records and related information available to us and for the accuracy and		
completeness of that information. You are also responsible for providing us with (1) access to all information of which you are		
aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may		
request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it		
necessary to obtain audit evidence.					
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the		
written representation letter that the effects of any uncorrected misstatements 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.					
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing		
us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant		
roles in internal control,  and (3) others where the fraud could have a material effect on the financial  statements. Your		
responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government		
received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible		
for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants		
and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts		
or grant agreements, or abuse that we report.					
Management  is  responsible  for  establishing  and  maintaining  a  process  for  tracking  the  status  of  audit findings  and		
recommendations. Management is also responsible for identifying and providing report copies of previous financial audits,		
attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section		
of  this  letter.  This  responsibility  includes  relaying  to	us  corrective  actions  taken  to  address  significant  findings  and		
recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also		
responsible for providing management'sviews on our current findings, conclusions, and recommendations, as well as your		
planned corrective actions, for the report, and for the timing and format for providing that information.			
With regard to using the audit'sreport, you understand that you must obtain our prior written consent to reproduce or use our		
report in bond offering official statements or other documents.				
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically		
on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required		
to read the information contained in these sites or to consider the consistency of other information in the electronic site with the		
original document.					

.

.

Tesoro Community Development District

3

Audit Procedures-General					
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements;	
therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. 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 will plan and	
perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material	
misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws	
or governmental regulations that are attributable to the government	or to acts by management or employees acting on behalf of	
the government. Because the determination of abuse is subjective,	Government Auditing Standards do not expect auditors to	
provide reasonable assurance of detecting abuse.		
Because of the inherent limitations	of an audit, combined with the inherent limitations of internal control, and because we will	
not perform a detailed examination	of	all transactions, there is a risk that material misstatements may exist and not be detected	
by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards	
and Government Auditing Standards.	In addition, an audit is not designed to detect immaterial misstatements or violations of	
laws or governmental regulations that	do	not have a direct and material effect on the financial statements. Our responsibility as	
auditors is limited to the period covered	by our audit and does not extend to later periods for which we are not engaged as	
auditors.					
Our procedures will include tests of	documentary evidence supporting the transactions recorded in the accounts, and may	
include tests of the physical existence	of inventories, and direct confirmation of receivables and certain other assets and liabilities	
by correspondence .with selected individuals, funding sources, creditors,  and financial  institutions. We will request written	
representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the	
conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial	
statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally	
accepted auditing standards.					
Audit Procedures-Internal Control			
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to	
assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit	
procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to	
preventing and detecting errors and fraud that are material to the financial statements and  to preventing and detecting	
misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial	
statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and,	
accordingly, no opinion will be expressed	in our report on internal control issued pursuant to Government Auditing Standards.	

An audit is not designed to However, during the audit, matters that are required to

provide assurance on internal control or to identify significant deficiencies or material weaknesses. we will communicate to management and those charged with governance internal control related be communicated under AICPA professional standards and Government Auditing Standards.

Audit Procedures-Compliance				
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will	
perform tests of the District'scompliance with the provisions of applicable laws, regulations, contracts, agreements, and grants.	
However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an	
opinion in our report on compliance issued pursuant to	Government Auditing Standards.		
Engagement Administration, Fees, and Other				
We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for	
testing.					
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information.	
However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available	
upon request and in a timely manner to a cognizant or oversight agency or	its designee, a federal agency providing direct or	
indirect funding, or the U.S. Government Accountability Office for purposes	of a quality review of the audit, to resolve audit	
findings, or to carry out oversight responsibilities. We	will notify you of any such request. If requested, access to such audit	
documentation will be provided under the supervision	of Grau & Associates personnel. Furthermore, upon request, we may	
provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute	
the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the	
parties acknowledge that various documents reviewed	or produced during the conduct of the audit	may be public records under	
Florida law.  The District agrees to notify Grau & Associates of any public record request it	receives that involves audit	
documentation.					
Our fee for these services will not exceed $2,700 for the September 30, 2017 audit respectively, unless there is a change in	
activity by the District which results in additional audit work or if Bonds are issued.		
The audit documentation for this	engagement will be retained for a minimum of five years after the report release date.  If we	
are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the	
audit finding for guidance prior to destroying the audit documentation.			

Tesoro Community Development District	4		
			
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be		
submitted in sufficient detail to			
demonstrate compliance with the terms of this agreement. In accordance with our firm policies,		
work may be	more overdue and may not be resumed until your account is paid		
suspended if your account becomes 60 days or			
in full. If we elect to terminate our services for nonpayment,	our engagement will be deemed to have been completed upon		
written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time		
expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated		
cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit.		
If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.		
This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and		
fees. The fee for each annual renewal will be agreed upon separately.		

We will provide you peer review reports this letter.

with and

a copy of our most recent external peer review letters of comment received during the period of

report and any letter of comment, and any subsequent the contract. Our 2016 peer review report accompanies

We appreciate the opportunity to be of service to Tesoro Community Development District and	believe	
summarizes the significant terms of our engagement. If you have any questions, please let us know. If you	
of our engagement as described in this letter, please sign the enclosed copy and return it to us.		
Very truly yours,		
Grau & Associates		

Antonio J. Grau

RESPONSE:

This letter correct!

By:

this letter accurately agree with the terms

Title:

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L.

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·_}--~f',A_"\.~~~~--,-;y,________

Date:

----

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-\l--i/f-t'S'-+-f..:....11..,___________

_

,AICPA)e

PEER REVIEW PROGRAM

is proud to present this

Certificate of Recognition

to

Grau & Associates

For having a system of quality control for its accounting and auditing practice in effect for the year ended June 30. 2016 which bas been designed to meet the requirements of the quality control standards

for an accounting and auditing practice established by the AICPA and which was complied with during the year then ended to provide the firm with reasonable assurance of confonning with professional standards.

dz::F
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ADDENDUM TO ENGAGEMENT LETTER BETWEEN GRAU AND ASSOCIATES AND TESORO COMMUNITY DEVELOPMENT DISTRICT (DATED SEPTEMBER 5, 2017)

Public  Records.	Auditor	
119.0701, Florida Statutes, comply	
and specifically shall:		

shall, pursuant with the public

to and records

in accordance with laws of the State of

Section

Florida,

a.

b.

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

c.	Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as

d.

authorized	by	law	for			the  duration  of the  contract	term  and  following		
completion of	the Agreement if the Auditor does not				
		transfer the records to		
the District; and											
												
Upon	completion	of the Agreement, transfer, at	no cost to the District, all		
public records	in	possession of the Auditor or	keep and maintain public		
								
records required by		the	District to perform the service or work provided for		
in this Agreement.		If the Auditor transfers all public	records to the District		
upon completion of	the		Agreement, the Auditor shall destroy any duplicate		
public  records  that  are  exempt  or  confidential  and exempt  from  public		
disclosure	requirements.		If the Auditor keeps and	maintains public records		
								
upon completion	of the		Agreement, the Auditor shall meet all applicable		
requirements for retaining public records.  All records stored electronically		
must be provided	to	the			District, upon request from the District's custodian		
of	public	records,	in  a	format  that  is  compatible  with  the  information		
technology			of the District.						
			systems							

Auditor acknowledges that any requests to inspect or copy public records relating		
to this											
Agreement must be made		the District pursuant to				
Florida		directly to			Section 119.0701(3),		
	If notified by the District	of a public records				
Statutes.			request for records not in		
the									
possession of the District but in possession of the Auditor, the				
such records to	the  District or allow the records to be		Auditor shall provide		
		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			
APPLICATION OF			REGARDING THE		
	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-CF,LLC						
135 WEST CENTRAL BL VD., SUITE 320			
ORLANDO, FL 32801					
TELEPHONE: 407-841-5524				
EMAIL: GFLINT@GMSCFL.COM			

		/	
	.-	;{ -  !:	
	/~	
Auditor: /  .	/~~	
Title:	1~	/ -)'1 //	
Date:	l I Ia-d ,..,	

,

...n._..-

District:	fl-=	~	~	
Title:	O, s\-Au,	Jv..c...,A."'	
Date:	H/ I ~ / -,		

SECTION

V

			RESOLUTION 2018-01					
	A	THE BOARD OF SUPERVISORS OF THE TESORO				
	RESOLUTION OF					
	COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED				
	BUDGET  FOR  FISCAL	YEAR  2018/2019  AND  SETTING  A  PUBLIC				
	HEARING THEREON PURSUANT TO FLORIDA LAW;  ADDRESSING				
	TRANSMITTAL,  POSTING  AND  PUBLICATION  REQUIREMENTS;				
	ADDRESSING  SEVERABILITY;  AND	PROVIDING	AN  EFFECTIVE				
	DATE.								
									
	WHEREAS, the District							
		Manager has heretofore prepared and				
Supervisors ("Board") of the				submitted to the Board of		
	Tesoro Community Development					
15,				District ("District") prior to June		
	2018, a proposed budget ("Proposed Budget") for the fiscal year beginning October	1,	2018		
and ending September 30, 2019	("Fiscal Year 2018/2019"); and					
							
	WHEREAS, the								
	Board has considered the Proposed Budget and desires to set the required		
public hearing thereon.								

NOW,   THEREFORE,   BE	
SUPERVISORS	OF  THE	
DISTRICT:		

IT	RESOLVED	BY   THE	BOARD   OF		
					
TESORO  COMMUNITY  DEVELOPMENT		

1.	PROPOSED BUDGET		The Proposed		
	APPROVED.			
District Manager for Fiscal Year 2018/2019	attached hereto as Exhibit		
the basis for conducting a public hearing to adopt said Proposed Budget.		

Budget prepared by the A is hereby approved as

2. Budget is

SETTING hereby declared

A PUBLIC HEARING. and set for the following

A public hearing on said approved Proposed date, hour and location:

DATE:	August 28, 2018

HOUR:

10:00 a.m.

LOCATION:	The Tesoro Club

2000 SE Via Tesoro Blvd.

Port St. Lucie, FL 34984

3.	TRANSMITTAL  OF  PROPOSED		
			
PURPOSE		
	GOVERNMENT. The District Manager		
Proposed		
	Budget to St. Lucie County and the City of		
hearing set above.		

BUDGET TO LOCAL GENERAL is hereby directed to submit a copy of the Port St. Lucie at least 60 days prior to the

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

5.	PUBLICATION OF NOTICE.		
			
in the manner prescribed in Florida law.		

Notice

of

this public hearing shall be published

6.	SEVERABILITY.	The	invalidity  or  unenforceability		
					
provisions of this				
				
	Resolution shall not affect the		
of this			validity or enforceability of		
Resolution, or any part thereof.			

of the

any one or more remaining portions

7. adoption.

EFFECTIVE  DATE.

This  Resolution  shall  take  effect  immediately  upon

PASSED AND ADOPTED

THIS

29

th

DAY OF MAY, 2018.

ATTEST:

TESORO COMMUNITY DEVELOPMENT DISTRICT

Secretary

By:	
Its:	-----  ---  ------	
-------  ---  ----	

TESORO

Communi

ty

Development

District

Proposed Budget

FY 2019

	Table of Contents	
1	General Fund	
2--6	General Fund Narrative	
7	Assessment Allocation Summary	

	Tesoro				
Community Development District			
General Fund Budget				
Adopted	Actual	Projected	Projected	
Budget	thru	Next		thru	
FY2018	4  30  18	5 Months	9	30  18	

Proposed

Budget
FY2019

Revem1111

Stonnwab!r Fees

Mainb!nance Assessments

Interest Income
carry Forward Surplus

Total Revenues

ExDendltures

Administrative

Supervisor Fees

FICA Expense

Engineering

Attorney

Annual Audit

Assessment Administration

District Management Fees

Information Technology

Telephone

Postage

Insurance

Printing & Binding

Legal Advertising other Current Charges Office Supplies

Dues, Licenses & Subscriptions

Administrative Expenses fj_e/d Oll!:@.tj_ons
Field Mangagement Fees

West Si!!e

Mitigation Maintenance

Landscaping

Electric

Plant Replacement

Fountain Repairs

Contingency

East Side

Mitigation Monitoring

Mitigation Maintenance

Plant Replacement

Contingency

Field Operations Expenses

Total Expenditures Excess Revenues /(Expenditures)

SF Lots*

Developed
Tracts
Undeveloped

*Undevelooed SF Lots assessed at .75 units

	$210,000	
	$70,996	
	$600	
	$115,126	
~	96i721	

	$4,000	
	$306	
	$5,000	
	$10,000	
	$2,700	
	$2,500	
	$30,900	
	$500	
	$150	
	$1,100	
	$6,515	
	$1,200	
	$1,750	
	$750	
	$300	
	$175	
	f 67,846	
	$15,000	
	$85,116	
	$89,986	
	$10,000	
	$5,000	
	$5,000	
	$26,022	
	$7,500	
	$66,876	
	$5,000	
	$13,375	
1	328,875	
!;39&i721	
	10	

FY2015 $40.69 $40.69 $30.51

$222,689		$0	$222,689	
$64,725	$6,271	$70,996	
$3,374	$3	,500	$6,874	
$38,912		$0	$38,912	
!;329i700	£9,771	! 339d 71	

	$0		$2,000		$2,000		
	$0		$153			$153		
	$488		$500			$988		
	$218		$6,000		$6,218		
	$0		$2,700		$2,700		
	$2,500		$0		$2,500		
	$18,025		$12,875		$30,900		
	$292		$208			$500		
	$0		$20			$20		
	$27		$50			$77		
	$6,222		$0		$6,222		
	$19		$200			$219		
	$162		$700			$862		
	$310		$200			$510		
	$2		$42			$44		
	$175		$0			$175		
	f 28,439		f:25,648		154,087		
	$8,750		$6,250		$15,000		
	$49,651		$35,465		$85,116		
	$52,492		$37,494		$89,986		
	$370		$600			$970		
	$0		$5,000		$5,000		
	$3,336		$1,600		$4,936		
	$0		$5,000		$5,000		
	$0		$7,500		$7,500		
	$39,011		$27,865		$66,876		
	$0		$2,500		$2,500		
	$0		$2,500		$2,500		
f: 153,609	1	131,774	1	285	,384		
!;182,048	1	157,422	1	339	,470		
1	147,652	,1	147,652)			10		
								
				Net Assessments		
			Add: Discounts & Collections		
				Gross Assessments		
	Per Unit Gross Maintenance Assessment		
FY2016	FY2017	FY2018		
	$40.69		$40.69	$40.69		
	$40.69		$40.69	$40.69		
	$30.51		$30.52	$30.52		

$210,000 $70,996 $5,000 $111,981

~  97,977

	$4,000	
	$306	
	$5,000	
	$10,000	
	$2,800	
	$2,500	
	$31,827	
	$500	
	$150	
	$1,000	
	$6,844	
	$1,000	
	$1,600	
	$750	
	$200	
	$175	
	1 68,652	
	$15,450	
	$85,116	
	$89,986	
	$10,000	
	$5,000	
	$5,000	
	$26,022	
	$7,500	
	$66,876	
	$5,000	
	$13,375	
1	329,325	
£	397,977	
	10	
	$70,996	
	! 4,532	
	$75,528	
FY2019	
$40.69	
$40.69	
$30.52	

Tesoro

Community Development District

GENERAL

FUND

BUDGET

REVENUES:

Stormwater

Fees

The District has entered to the District 75% of all

into an agreement with the City stormwater fees collected within

of the

St. Lucie requiring the District'sboundaries.

City

to

refund

Description

Gross Stormwater Revenue

Less: Discount, Tax Collector & Property Appraiser@ 7% (.93) CDD Amount (75%)

Allowance for Delinquencies NET BUDGET

Maintenance Assessments

Amount $325,612 $302,819 $227,114 $(17,114) $210,000

The District will levy a non-ad valorem special assessment on	all taxable property	
District,  to  fund  General  Operating  and  Maintenance  Expenditures for  the	Fiscal	
represents the net			
assessments after discounts and collection fees.			

within	the	
Year.	This	

Interest Income

The District will invest surplus funds

with

State Board

of

Administration.

Ca

Forward

Suri

/us

The District will

utilize a

portion

of

excess

funds collected in previous fiscal years.

EXPENDITURES:

Administrative:

Supervisor

Fees

The Florida Statutes allows	each board member to receive $200 per meeting not to exceed $4,800	
in one year.  The amount for the fiscal year is based upon 5 supervisors attending 4 monthly	
meetings.		

FICA

Expense

Represents the Employer'sshare Supervisors checks.

of

Social

Security and

Medicare taxes withheld from the Board

of

Engineering

The	District's engineer  will	be  providing  general  engineering	
attendance and preparation for monthly board meetings, review	
contracted Culpepper & Terpening for this service.	

services to the District, e.g. invoices, etc. The District has

2

Tesoro

Community Development District

GENERAL

FUND

BUDGET

Attorney

The	District's legal counsel,	Lewis,  Longman  & Walker,		
				
services to the District, e.g. attendance and preparation for		
maintenance contracts, etc.			

P.A., will be providing general legal monthly meetings, review operating &

Annual Audit

The District is required annually Certified Public Accounting Firm.

to conduct The District

an audit of its financial is contracted with Grau

records by an and Associates,

Independent

CPA.

Assessment

Administration

Expenses

related

to

administering

the

Fiscal

Year

2018 Assessments

on

the tax roll.

District

Mana

gement

Fees

The District has	contracted with Governmental Management Services -		
provide management,		recording secretary services. These		
not limited to,		accounting and			
	advertising, recording	and transcribing of Board meetings,		
budget preparation, financial	reporting, and assisting with annual audits.		

Central Florida, LLC to services include but are administrative services,

Information Technology					
The District incurs costs related to the District'saccounting and information systems, District's		
website  creation  and  maintenance,  electronic	compliance  with  Florida  Statutes	and	other		
electronic data requirements.					

Tele

phone

The

District incurs charges for telephone

and

facsimile services.

Postage

Mailing of agenda packages, overnight deliveries, correspondence.

checks

for  vendors  and  other  required

Insurance

The  District's general  liability and  public officials  liability  coverage	
Insurance  Alliance  (FIA).	FIA  specializes  in  providing  insurance	
agencies.		

is provide coverage to

by the Florida governmental

Printing

&

Binding

Printing and Binding agenda stationary, envelopes etc.

packages

for  board  meetings,  printing

of

computerized checks,

Legal Advertising

The

etc.

District is required to advertise various notices for in a newspaper of general circulation.

monthly

Board

meetings, public hearings

3

Tesoro

Community Development District

GENERAL

FUND

BUDGET

Other Current

Charges

Includes bank charges and any other miscellaneous expenses that are incurred during the year.

Office

Supp

lies

Miscellaneous office supplies.

Dues,

Licenses

&

Subscriptions

The District is required to pay an annual fee This is the only expense under this category

to for

the Department

the District.

of

Economic Opportunity for $175.

Field Operations:

Field

Mana

gement

Fees

The District has contracted with provide onsite field management maintenance. Services to include utility accounts.

Governmental	Management Services -  Central Florida, LLC to	
of contracts for the District Services such as landscape and lake	
onsite		
inspections, meetings with contractors and monitoring of	

West Side

Mitigation Maintenance				
Includes the cutting and removal of exotic and nuisance			
their	associated buffers within the limits of the US	vegetation from all wetland preserves and		
		Army Corps	of Engineers permit and the		
SFWMD permit previously issued for the parcel west	of Via Tesoro Boulevard within the limits of		
the Tesoro West project area. Due to the native vegetation on the site and in accordance with the		
conditions of the  Agency  permits,  hand  cutting  of	vegetation  will  occur where  possible and		
application of an appropriate herbicide to the cut stumps to inhibit further growth. The District has		
contracted with Native Lands Management, Inc. for this service.			
Description	Monthly	Annually		
Mitigation Maintenance	$7,093	$85,116		

TOTAL

$85,116

Landscaping

Scheduled  maintenance  consists	of  trimming	
application of herbicides (as permitted), and the	
area.  The District has contracted with Wellington	

vegetation, weed control, edging, blowing, removal of debris and trash within the service Pro Lawn care for this service.

Description	Monthly	Annually		
Landscape Maintenance	$7,499	$89,986		

TOTAL

$

89

,

986

4

Tesoro

Community Development District

GENERAL

FUND

BUDGET

To record cost of electric account with Florida Power

services & Light.

to

an

irrigation pump. The District has the following utility

Description

167 SE Bella Strano #Pump

TOTAL

Monthly

$833

Annuallv $10,000 $10,000

Plant

Replacement

Unscheduled maintenance consists various communities.

of

tree,  shrub,

and

other  plant material  replacements  in

Fo

untain

Repairs

Includes

expenses

for equipment,

supplies,

and

maintenance for the fountains

at

the District.

Contingency

The current year contingency represents	
landscaping	costs  for  any  maintenance	
anticipated	in specific line items.	

20% of the mitigation expenses not included

maintenance and 10% in budget categories

of or

the not

East Side

Mitigation Monitoring

The District will schedule monitoring

of

mitigation areas.

Mitigation

Maintenance

Includes the cutting and removal of exotic	and nuisance vegetation from all wetland preserves	and		
their associated	buffers within the  limits	of the US Army corps of Engineers permit and	the		
SFWMD permit previously issued for the parcel east of Via Tesoro Boulevard within the limits of		
the Tesoro East project area.	Due to the native vegetation on the site and in accordance with the		
conditions of	the	Agency  permits,  hand  cutting  of vegetation  will  occur where  possible and		
application of	an appropriate herbicide to the cut stumps to inhibit further growth. The District	has		
contracted with Native Lands	Management, Inc. for this service.			

Description

Mitigation Maintenance

TOTAL

Plant Replacement

Monthly

$5,573

Annually $66,876 $66,876

Unscheduled

maintenance consists

of

tree,

shrub,

and

other plant material replacements.

5

Tesoro

Community Development District

GENERAL

FUND

BUDGET

Contingency

The	current	year	contingency represents	
landscaping	costs	for  any  maintenance	
anticipated in specific line items.	

20% of the mitigation expenses not induded

maintenance and 10% in budget categories

of or

the not

6

Tesoro

Community Development District

Per

Unit

Assessment

Allocation

Summary

SF Lots*

Developed

Tracts

Undeveloped

Total Gross Assessments

Per Unit Gross		
Maintenance		
Assessment	Units	
$40.69	146.00	
$40.69	1,136.42	
$30.52	765.00	
	2047.42	

ERUs 146.00 1,136.42 573.75 1856.17

Total Gross Maintenance Assessments $5,940.74 $46,240.93 $23 345.89 $75,527.56

*Undevelooed SF Lots assessed at .75 units

7

SECTION

VI

SECTION

C

SECTION

1

General

Fund

Fund

		Tesoro	
Community Development District	
		Check Run Summary	
August 15,	2017	thru May 18, 2018	
	Date		CheckNo.'s	
8  16 / 17		742-744	
8/30/17		745-746	
9/6/17		747	
9/13/17		748	
9/14/17		749	
9 I 15/17		750	
9/19/17		751	
10/6/17		752-755	
10/10/17		756	
10/19/17		757-759	
10/26/17		760	
11/6/17		761	
11/9/17		762	
11/15/17		763	
12/1/17		764	
12/6/17		765-767	
12/8/17		7	
12/20/17		769	
1/5/18		770-771	
1	/10/18		772	
1/19/18		773-774	
2/2/18		775	
2/7/18		776	
2/28/18		777	
3/6/18		778	
3/7	/18		779	
3/14/18		780	
3/29/18		781-782	
4/4/18		783	
4/6/18		784	
4/12/18		785	
4/27/18		786	
5/10/18		787	
5/17/18		788	
5/18/18		789	

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

$

Amount

20,694.59 5,096.57 379.15 3,965.56 16.80 6,222.00 2,500.00 21,924.81 3,891.69 13,075.20 7,498.83 3,875.26 175.00 91.90 12,666.00 8,507.58 3,868.92 7,498.83 13,236.00 3,869.17 10,014.83 12,666.00 3,872.49 12,666.00 3,867.17 7,498.83 126.46 7,986.33 12,666.00 3,869.67 7.24 7,498.83 3,868.62 12,666.00 7,498.83

24s,s27.16

1

AP300R *** CHECK

DATES

08/15/2017

-

YEAR-TO-DATE	ACCOUNTS	PAYABLE	
05/18/2018  ***	TESORO  COD			
	BANK  A TESORO	COD	

PREPAID/COMPUTER

CHECK

REGISTER

RUN

5/20/18

PAGE

1

CHECK	VEND#

DATE

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

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

8/16/17	00017	
8/16/17	00029	

8/15/17		3510		201708		320-53800-46200		
8/15/17		WESTLK/WETLAND		MNT-AUG17		
		3510		201708		330-53800 -46200		
		EASTLK/WETLAND		MNT-AUG17		
- - -	-	- - -	-	- - -	-	NATIVE		
						- - - - - - -		
8/09/17		190143		201708		310-51300-48000		
		NOT.OF		HEARING		FY18  BDGT		

LANDS

MANAGEMENT,

INC.

*					7,093.00					
										
*					5,573.00					
										
-	-	-	-	-	- - - -	-	12,666.00	000742		
							- - - - -			
*					529.76					

8/16/17	00026	
8/30/17	00007	

- - -	-	- - -	-	- - -	-	- - - - -	-	PALM	BEACH		
								-			
8/10/17		80425		201708		320-53800-47300			
	-	MTHLY	LANDSCAPE	MNT-AUG17		WELLINGTON		
- - -		- - -	-	- - -	-	- - - - -	-			
								-			
8/22/17		5-906-10	201708		310-51300-42000			
		DELIVERY	8/15-8/16/17					

NEWSPAPERS,	INC.

PRO  LAWN

-	-	-	-	-	-	-	- -	-	-	-	529.76	000743		
											- - -			
*					7,498.83							
														
-	-	-	-	-	-	-	- -	-		7,498.83	000744		
														
*							96.57							

8/30/17	00017	
9/06/17	00006	

- - -	-	- -	-	-	-	- -	-	-	- - -	-	-	FEDEX					
												-					
8/01/17		3502			201707		320-53800-47400					
		SPARTINA	PLANTINGS	JULY			NATIVE	LANDS	MANAGEMENT,	INC .		
- - -	-	- -	-	-	-	- -	-	-	- - -	-	-						
												-					
8/21/17	80002			201707		310-51300-31100					
		PERMIT		TXF/EASMNT	RESRCH								

-	-	-	-	-	-	- - -	-			96.57	000745		
													
*					5,000.00							
													
-	-	-	-	-	-	- - -	-	-	5,000.00	000746		
									-	- - -			
*						379.15							

9/13/17	00004	

9/14/17	00007	

- - -	-	- - -	-	- - -	-		CULPEPPER	&	TERPENING,		
						- - - - - - -				
9/01/17		254		201709		310-51300-34000				
9/01/17		MANAGEMENT  FEES	SEP17				
		254		201709		310-51300-35100				
9/01/17		INFO  TECHNOLOGY	SEP17				
	254		201709		310-51300-51000				
9/01/17		OFFICE	SUPPLIES						
	254		201709		310-51300-42000				
9/01/17		POSTAGE								
	254		201709		310-51300-42500				
9/01/17		COPIES									
	255		201709		320-53800-12000				
		FIELD	MANAGEMENT	SEP17				
- - -	-	- - -	-	- - -	-	-	GOVERNMENTAL	MANAGEMENT		
							- - - - - -				
8/29/17	5-912-81	201708		310-51300-42000				
		DELIVERY	8/21/17					

INC.

SERVICES

-	-	-	-	-	-	-	- -	-	-	-	379.15	000747		
											- - -			
*					2,575.00							
														
*							41.67							
														
*							20.75							
														
*							9.74							
														
*							68.40							
														
*					1,250.00							
														
-	-	-	-	-	-	-	- -	-	3,965.56	000748		
														
*						16.80							

9/15/17	00022	

- - -	-	- -	-	-	- - -	-	- - - -	-	FEDEX				
									-	-				
8/29/17		6055			201709		300-15500-10000				
		FY18		PROPERTY	INSURANCE							
									TES	--	TESORO	BPEREGRINO		

-	-	-	-	-	-	- - -	-	16.80	000749		
											
*						180.00					

AP300R *** CHECK

DATES

08/15/2017

-

YEAR-TO-DATE 05/18/2018 ***

ACCOUNTS	PAYABLE	
TESORO	CDD			
BANK  A	TESORO	COD	

PREPAID/COMPUTER

CHECK

REGISTER

RUN

5/20/18

PAGE

2

CHECK	VEND#
DATE

9/19/17	00004	
10/06/17	00008	

.•... INVOICE •....... EXPENSED	TO...				VENDOR  NAME			
DATE		INVOICE	YRMO	DPT  ACCT#	SUB	SUBCLASS				
										
8/29/17		6055		201709	300-15500-10000					
		FY18	GEN.LIAB/PUBLIC	OFFC	EGIS	INSURANCE  ADVISORS,	LLC.		
											
9/18/17		256		201709	300-15500-10000					
		FY18	ASSESSMENT	ROLL	CERT	GOVERNMENTAL	MANAGEMENT	SERVICES		
- - -	-	- -	- -	- - - -	- -	- - -					
							-	-					
9/15/17	WGC-1208	201708	310-51300-31500					
		BOS	MEETING/REVIEW								

STATUS					AMOUNT			.. .. CHECK .••..		
								AMOUNT	#		
*					6,042.00						
											
-	-	-	-	-	- - -  -	-	-	6,222.00	000750		
								- - - -			
*					2,500.00						
											
-	-	-	-	-	- - - -	-	-	2,500.00	000751		
								- - - -			
*					1,598.30						

10/06/17	00017	

- - -	-	- -	- - - - -	- - - - - - -	LEWIS,		
					-		
9/18/17		3527	201709	320-53800-46200		
9/18/17		WESTLK/WETLAND	MNT-SEP17			
		3527	201709	330-53800 -46200		
		EASTLK/WETLAND	MNT-SEP17			

LONGMAN

&

WALKER,

PA

-	-	-	-	-	- - - -	-	-	1,598.30	000752		
								- - - -			
*					7,093.00						
											
*					5,573.00						

10/06/17	00029	
10/06/17	00026	

- - -	-	- - -	-	-	- -	-	- - - - -	NATIVE  LANDS  MANAGEMENT,   INC.		
								- -					
9/22/17		220304		201710		310-51300-48000					
		NOTICE		OF	MEETINGS	PALM	BEACH	NEWSPAPERS,	INC.		
- - -	-	- - -	-	-	- -	-	- - - - -						
								- -					
9/20/17		80755		201709		320-53800-47300					
		MTHLY	LANDSCAPE	MNT-SEP17	WELLINGTON	PRO  LAWN			

-	-	-	-	-	-	-	-	-	-	12,666.00	000753		
										-	-	- - -			
*						161.68							
															
-	-	-	-	-	-	-	-	-	-	-	-	161.68	000754		
												- - -			
*					7,498.83							
															
-	- - -	-	-	-	-	-	-	-	7,498.83	000755		
									-	- - -			

10/10/17	00004	

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

257		201710	310-51300-34000	
MANAGEMENT  FEES	OCT17	
257		201710	310-51300-35100	
INFO	TECHNOLOGY	OCT17	
257		201710	310-51300-51000	
OFFICE	SUPPLIES		
257	201710	310-51300-42000	
POSTAGE		
257	201710	310-51300-42500	
COPIES			
258	201710	320-53800-12000	
FIELD	MANAGEMENT  OCT17	
		GOVERNMENTAL	

MANAGEMENT

SERVICES

*					2,575	. 00					
														
*						41.	67					
														
*							.63					
														
*						9	.	54					
														
*						14	.8	5					
														
*					1,2	50	.00					
														
-	-	-	-	-	- -	-		-	-	-	3,891.69	000756		
											- - - -			

10/19/17	00006	
10/19/17	00008	

9/07/17	80300	201708	310-51300-31100				
	PHASE  7	AND  8	CULPEPPER  &  TERPENING,	INC.		
						
10/12/17	WGC-1213	201709	310-51300-31500				
	FEMA/CONFERENCE	LPG				
			LEWIS,	LONGMAN  &  WALKER,   PA		

*						195.70							
														
-	-	-	-	-	-	- -	-	-	-	-	195.70	000757		
											- - -			
*						213.	50							
														
											213.50	000758		

TES

--

TESORO

--

BPEREGRINO

AP300R *** CHECK

DATES

08/15/2017

-

YEAR-TO-DATE	ACCOUNTS	PAYABLE	
05/18/2018  ***	TESORO  CDD			
	BANK  A TESORO	CDD	

PREPAID/COMPUTER

CHECK

REGISTER

RUN

5/20/18

PAGE

3

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

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

10/19/17	00017	

- - - -	-	- -	-	
10/26/17		00026		

10/18/17		3555	201710		320-53800-46200					
10/18/17		WESTLK/WETLAND		MNT-OCT17					
		3555	201710		330-53800 -46200					
		EASTLK/WETLAND		MNT-OCT17					
- - - -	-	- - -	- - - -	-	NATIVE	LANDS	MANAGEMENT,	INC.		
					- - - - - - -					
10/12/17	81082	201710		320-53800-47300					
		MTHLY	LANDSCAPE-OCT17					

*					7,093.00					
										
*					5,573.00					
										
-	-	-	-	-	- - - -	-	12,666.00	000759		
							- - - - -			
*					7,498.83					

- - - -	-	- -	-	
11/06/17		00004		

- - - -	-	- - -	-	- - - -	WELLINGTON	PRO	LAWN		
					- - - - - - -				
11/01/17		259		201711	310-51300-34000				
11/01/17		MANAGEMENT  FEES	NOV17				
		259		201711	310-51300-35100				
11/01/17		INFO  TECHNOLOGY	NOV17				
	259		201711	310-51300-51000				
11/01/17		OFFICE		SUPPLIES					
		259		201711	310-51300-42000				
11/01/17		POSTAGE						
	259		201711	310-51300-42500				
11/01/17		COPIES							
	260		201711	320-53800-12000				
		FIELD	MANAGEMENT  NOV17				

* * * * * *

-

-

-

- -

-	-	- -	-	
2,575.00		
		41.67		
		.36		
		4.78		
		3.45		
1,250.00		

-

7,498.83 - - - -

000760

- - - - -	- -	-	
11/09/17		00028		
- - - -	-	- -	-	
11/15/17		00008		

- - - -	-	- - -	- - - -	-	- - - - -	GOVERNMENTAL	MANAGEMENT	SERVICES		
						- -					
10/02/17		70770		201710		310-51300-54000					
		SPECIAL  DISTRICT  FEE-FY18	DEPARTMENT	OF	ECONOMIC	OPPORTUNITY		
- - - -	-	- - -	-	- - -	-	- - - - -						
							- -					
11/06/17		WGC-1216	201710		310-51300-31500					
		REVIEW		DEO  FORM							

-	-	-	-	-	-	-	-	-	-	-	3,875.26	000761		
											-	- - -			
*						175.	00							
															
-	-	-	-	-	-	-	-	-	-			175.00	000762		
															
*							91.90							

- - - -	-	- -	-	
12/01/17		00017		

- - - -	-	- - -	- - - -		
11/15/17		3575	201711		
11/15/17		WESTLK/WETLAND		
		3575	201711		
		EASTLK/WETLAND		

-	- - - - - -	LEWIS,		
		-		
	320-53800-46200		
	MNT-NOV17			
	330-53800 -46200		
	MNT-NOV17			

LONGMAN	&  WALKER,   PA

-	-	-	-	-	- - - -	91.	90	000763		
						-				
*					7,093.00					
										
*					5,573.00					

- - - -	-	- -	-	
12/06/17		00035		

- - - -	-	- -	-	-	-	- -	-	-	-	-	- -	-	NATIVE		
													-		
11/17/17		2016746	201711		300-36300-10100		
		2017		TAX		ROLL	FEE							

LANDS  MANAGEMENT,   INC.

-	-	-	-	-	-	- - -	-	12,666.00	000764		
								- - - - -			
*						758.75					

- - - -	-	- -	-	
12/06/17		00040		

- - - -	-	- -	-	-	- - -	-	-	-	-	- -	MICHELLE	FRANKLIN,  PROP	APPRASIER		
											- -				
11/14/17		7357			201711		320-53800-47500				
		PUMP		INSPECT/RPR				TRANQUIL	WATERSCAPES  INC			

-	-	-	-	-	-	- - -	-	-	-	758.75	000765		
										- - -			
*						250.00							
													
										250.00	000766		

TES

--

TESORO

--

BPEREGRINO

AP300R *** CHECK

DATES

08/15/2017

-

YEAR-TO-DATE	ACCOUNTS	PAYABLE		
05/18/2018  ***	TESORO	CDD		CDD		
	BANK  A	TESORO			

PREPAID/COMPUTER

CHECK

REGISTER

RUN

5/20/18

PAGE

4

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

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

12/06/17	00026	

- - - -	-	- -	-	
12/08/17		00004		

11/15/17		81445		201711	320-53800-47300				
- - - -	-	MTHLY	LANDSCAPE	MNT-NOV17	WELLINGTON	PRO	LAWN		
		-  -	-	- - - - -	- - -  - - -					
						-				
12/01/17		261		201712	310-51300-34000				
12/01/17		MANAGEMENT  FEES	DEC17					
	261								

*					7,498.83						
											
-	-	-	-	-	- - - -	-	-	7,498.83	000767		
								- - - -			
*					2,575.00						

- - - -	-	- -	-	
12/20/17		00026		

		INFO		201712	310-51300-35100			
12/01/17			TECHNOLOGY	DEC17			
		261		201712	310-51300-51000			
12/01/17		OFFICE	SUPPLIES					
		261		201712	310-51300-42000			
12/01/17		POSTAGE						
		261		201712	310-51300-42500			
12/01/17		COPIES						
		262		201712	320-53800-12000			
		FIELD	MANAGEMENT	DEC17			
- - - -	-	- - -	-	- - - -	-	GOVERNMENTAL	MANAGEMENT		
						- - - - - -			
12/10/17		81831		201712	320-53800-47300			
		MTHLY	LANDSCAPE	MTN  DEC17			

SERVICES

*	41.67		
			
*	.06		
			
*	1.14		
			
*	1.05		
			
*	1,250.00		

-	-	-	-	-	- - - -	-		
*					7,498.83			

-

3,868.92 - - - -

000768

- -	-	-	- -	-	
1/05/18		00017		
- -	-	-	- - -	
1/05	/ 18	00040		

- - - -	-	- -	- -	- - -	-	- - - -	-	WELLINGTON  PRO  LAWN			
								- -					
12/28/17		12282017	201712		320-53800-46200					
12/28/17		WESTLK/WETLAND		MNT-DEC17							
		12282017	201712		330-53800 -46200					
		EASTLK/WETLAND	MNT-DEC17		NATIVE	LANDS	MANAGEMENT,		
- - - -	-	- -	- -	- - -	-	- - - -	-					
								- -					
12/27/17		7471	SRVC	201712		320-53800-47500					
		2ND		VISIT	PUMP  RPRS		TRANQUIL  WATERSCAPES	INC		

INC.

- -	-	-	-	-	- - -	-	-	7,498.83	000769		
								-	- - -			
*					7,093.00							
													
*					5,573.00							
													
-	-	-	-	-	-	- - -	-	12,666.00	000770		
								-	-	- - -			
*						570.00							
													
-	-	-	-	-	-	- - -	-	-	-	570.00	000771		
										- - -			

1/10	/ 18	00004	

1/19	/ 18	00040	

1/02/18	263		201801	310-51300-34000		
1/02/18	MANAGEMENT  FEES	JAN18		
	263		201801	310-51300-35100		
1/02/18	INFO	TECHNOLOGY	J ANIS		
	263		201801	310-51300-51000		
1/02/18	OFFICE	SUPPLIES				
	263		201801	310-51300-42000		
1/02/18	POSTAGE					
	264		201801	320-53800-12000		
	FIELD	MANAGEMENT	JAN18		
- - - -	- - -	-	- - - -	-	GOVERNMENTAL		
					- - - - - -		
1/18/18	7560		201801	320-53800-47500		
	RPLC	SUCTION  SCREENS		

MANAGEMENT

SERVICES

*					2	, 575 . 00						
												
*						41.67						
												
*						.15						
												
*						2.35						
												
*					1,250.00						
												
-	-	-	-	-	-	- - -	-	-	3,869.17	000772		
									- - - -			
*					2,516.00						

TRANQUIL  WATERSCAPES  INC

2,516.00	000773	

TES

--

TESORO

--

BPEREGRINO

AP300R *** CHECK

DATES

08/15/2017

-

YEAR-TO-DATE	ACCOUNTS	PAYABLE		
05/18/2018  ***	TESORO  CDD		CDD		
	BANK  A TESORO			

PREPAID/COMPUTER

CHECK

REGISTER

RUN

5/20/18

PAGE

5

CHECK	VEND#	
DATE		
1/19/18	00026	
2/02/18	00017	

..... INVOICE ........ EXPENSED	TO...			VENDOR	NAME		
DATE		INVOICE	YRMO		DPT	ACCT#	SUB	SUBCLASS				
												
1/14/18		82192	201801		320-53800-47300				
		MTHLY	LANDSCAPE	MTN	JAN18	WELLINGTON	PRO  LAWN			
- - -	-	- - -	- - - -	-	- -	- - -					
							-	-				
1/22/18		3600	201801		320-53800-46200				
1/22/18		WESTLK/WETLAND	MNT-JAN18						
		3600	201801		330-53800 -46200				
		EASTLK/WETLAND	MNT-JAN18						

STATUS					AMOUNT			. .. . CHECK .....		
								AMOUNT	#		
*					7,498.83						
											
-	-	-	-	-	- - - -	-	-	7,498.83	000774		
								- - - -			
*					7,093.00						
											
*					5,573.00						

2/07/18	00004	

2/28/18	00017	

3/06/18	00004	

3/07/18	00026	

- - -	-	- - -	-	- - -	-	NATIVE	LANDS		
						- - - - - - -			
2/01/18		265		201802	310-51300-34000			
2/01/18		MANAGEMENT  FEES	FEB18			
		265		201802		310-51300-35100			
2/01/18		INFO	TECHNOLOGY	FEB18			
		265		201802		310-51300-51000			
2/01/18		OFFICE	SUPPLIES				
		265		201802		310-51300-42000			
2/01/18		POSTAGE							
		266		201802		320-53800-12000			
		FIELD	MANAGEMENT	FEB18			
- - -	-	- - -	-	- - -	-	GOVERNMENTAL		
						- - - - - - -			
2/20/18		3623		201802		320-53800-46200			
2/20/18		WESTLK/WETLAND		MNT-FEB18			
		3623		201802		330-53800 -46200			
		EASTLK/WETLAND		MNT-FEB18			
- - -	-	- - -	-	- - -	-	NATIVE	LANDS		
						- - -  - - - -			
3/01/18		267		201803		310-51300-34000			
3/01/18		MANAGEMENT  FEES	MAR18			
		267		201803		310-51300-35100			
3/01/18		INFO  TECHNOLOGY	MAR18			
	267		201803		310-51300-51000			
3/01/18		OFFICE  SUPPLIES					
	267		201803		310-51300-42000			
3/01/18		POSTAGE							
	268		201803		320-53800-12000			
		FIELD	MANAGEMENT	MAR18			
- - - -	- - -	-	- - -	-		GOVERNMENTAL		
					- - - - - - -			
2/14/18	82532		201802		320-53800-47300			
		MTHLY	LANDSCAPE	MTN  FEB18			

MANAGEMENT,	INC.

MANAGEMENT  SERVICES

MANAGEMENT,	INC.

MANAGEMENT	SERVICES

-	-	-	-	-	- - - -	-	12,666.00	000775		
							-	- - - -			
*					2,575.00					
											
*					41.67					
											
*					. 33					
											
*					5.49					
											
*					1,250.00					
											
-	-	-	-	-	- - - -	-	-	3,872.49	000776		
								- - - -			
*					7,093.00						
											
*					5,573.00						
											
-	-	-	-	-	- - - -	-	12,666.00	000777		
							-	- - - -			
*					2,575.00						
											
*					41.67						
											
*					.03						
											
*					.47						
											
*					1,250.00						
											
-	-	-	-	-	- - - -	-	3,867.17	000778		
							-	- - - -			
*					7,498.83						

3/14/18	00008	

- - -	-	- - -	-	- - -	-	- - -  - -	-	WELLINGTON  PRO	LAWN			
								-					
3/06/18		WGC-1235	201802		310-51300-31500					
		CORRES		DEP-STRMWTR/DISCHR		LEWIS,	LONGMAN	&  WALKER,	PA		

-	-	-	-	-	-	- - -	-	-	7,498.83	000779		
									-	- - -			
*						126.46							
													
										126.46	000780		

TES

--

TESORO

--

BPEREGRINO

AP300R *** CHECK

DATES

08/15/2017

-

YEAR-TO-DATE	ACCOUNTS	PAYABLE		
05/18/2018  ***	TESORO	COD		COD		
	BANK  A	TESORO			

PREPAID/COMPUTER

CHECK

REGISTER

RUN

5/20/18

PAGE

6

CHECK	VEND#	
DATE		
3/29/18	00006	

.••.. INVOICE ........ EXPENSED	TO...	SUB	VENDOR	NAME		
DATE	INVOICE	YRMO	DPT	ACCT#		SUBCLASS			
3/20/18	82182								

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

3/29/18	00026	
4/04/18	00017	

				201802		310-51300-31100					
- - -		STORMWATER/IRS/CDD	NOTICE	CULPEPPER		TERPENING,	INC.		
	-	-  - -	-	- - -	-	- -	- - -		&				
								- -					
3/15/18		82901		201803		320-53800-47300					
- - - -	MTHLY	LANDSCAPE	MTN	MAR18	WELLINGTON		PRO  LAWN			
	- - - -	- - -	-	- -	- - -						
						- -					
3/23/18		3643		201803		320-53800-46200					
3/23/18		WESTLK/WETLAND		MTN-MAR18						
	3643		201803		330-53800 -46200					
		EASTLK/WETLAND		MTN-MAR18						

*	487.50		

-	-	-	- -	- - - -	-		
*				7,498.83			
							
-	-	-	- -	- - - -	-		
*				7,093.00			
							
*				5,573.00			

-	-	487.50	000781		
		-  - -			
-	7,498.83	000782		
		-	- - -			

4/06/18	00004	

- - -	-	-	-	- -	-	-	-	-	- - -	- - -	NATIVE	LANDS		
											-			
4/02/18		269			201804		310-51300-34000			
		MANAGEMENT		FEES	APR18					

MANAGEMENT,	INC .

-	-	-	-	-	- - - -	-	12,666.00	000783		
							- - - - -			
*					2,575.00					

4/02/18 4/02/18 4/02/18

269		201804	
INFO	TECHNOLOGY	
269		201804	
OFFICE	SUPPLIES	
269		201804	
POSTAGE		

310-51300-35100 APR18 310-51300-51000

310-51300-42000

*	41.67		
			
*	.18		
			
*	2.82		

4/12/18	00034	

4/02/18		270		201804	320-53800-12000		
- - -		FIELD	MANAGEMENT	APR18	GOVERNMENTAL		
	-	- - -	-	- - -	-	- - - - - -			
							-		
4/06/18		04062018	201704	310-51300-42000		
		2017	TAX	ROLL	POSTAGE			

MANAGEMENT  SERVICES

*					1,250.00						
													
-	-	-	-	-	-	-	- -	-	-	3,869.67	000784		
										- - - -	- - -		
*							7.24						

4/27/18	00026	
-	\- - - - - -
5/10/18	00004	

- - -	-	- - -	-	- - -	-	- -	CHRIS	CRAFT		ST.	LUCIE	COUNTY		
							- - - - -								
4/18/18		83269		201804		320-53800-47300								
		MTHLY	LANDSCAPE	MTN	APR18								
- - -	-	- - -	-	- - -	-	- -	WELLINGTON	PRO	LAWN				
							- - - - -								
5/01/18		271		201805		310-51300-34000								
5/01/18		MANAGEMENT  FEES	MAY18								
		271		201805		310-51300-35100								
5/01/18		INFO	TECHNOLOGY	MAY18								
		271		201805		310-51300-51000								
5/01/18		OFFICE  SUPPLIES										
		271		201805		310-51300-42000								
5/01/18		POSTAGE												
		271		201805		310-51300-42500								
5/01/18		COPIES												
		272		201805		320-53800-12000								
		FIELD	MANAGEMENT  MAY18								
							GOVERNMENTAL	MANAGEMENT	SERVICES		

-	-	-	-	-	- -	- -	-		7.24	000785		
												
*					7,498.83						
												
-	-	-	-	-	- -	- -	-	-	7,498.83	000786		
									- - - -			
*					2,575.00						
												
*						41.67						
												
*						.09						
												
*						1.41						
												
*						. 45						
												
*					1,250.00						
												
								3,868.62	000787		

TES

--

TESORO

--

BPEREGRINO

AP300R				YEAR-TO-DATE	ACCOUNTS	PAYABLE	PREPAID/COMPUTER	CHECK	REGISTER		
*** CHECK											
	DATES	08/15/2017	-	05/18/2018  ***	TESORO	CDD		CDD					
					BANK  A	TESORO						

RUN	5/20/18	PAGE	7		

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

AMOUNT

.... CHECK •....	
AMOUNT	#	

5/17/18	00017	
5/18/18	00026	

5/01/18		3663	201805		320-53800-46200					
5/01/18		WESTLK/WETLAND		MTN-MAY18						
		3663	201805		330-53800 -46200					
		EASTLK/WETLAND		MTN-MAY18	NATIVE	LANDS	MANAGEMENT,		
- - -	-	- - -	- - - -	-	- - - - - -					
						-					
5/08/18		83545	201805		320-53800-47300					
		MTHLY	LANDSCAPE	MTN-MAY18	WELLINGTON  PRO	LAWN		

INC

.

* *

*

7,093.00 5,573.00

7,498.83

12,666.00	000788	
7,498.83	000789	

TOTAL	FOR	BANK  A	
TOTAL	FOR	REGISTER	

245,827.16 245,827.16

TES

--

TESORO

--

BPEREGRINO

SECTION

2

•

•

•

•

•

•

•	•

•

•

•

•

•

•••••

•

Tesoro

Community Development District

Unaudited Financial Reporting

April 30, 2018

•

•

•	•

•

•	•

•

•

G~S
Govemm.entaf
Management Services
-
•	•   •

1

2

3

4

5

Table of Contents

Balance Sheet

General Fund

Month to Month

Assessment Receipt Schedule

Stormwater Fee Schedule

Tesoro

COMMUNITY DEVELOPMENT DISTRICT

BALANCE SHEET

April 30, 2018

Assets:

Cash

Investment - Custody Account

Total Assets

Liabilities:

Accounts Payable

Fund Equity:

Fund Balances:

Unassigned

Assigned

Total Liabilites, Fund Equity & Other Credits

General

$229,162 $430,835

$659,996

$12,666

$535,276 $112,054

$659,996

Revenues:		
Stormwater Fees	
Assessments		
Interest		
Total Revenues	
E	enditures:		
Administrative	
Supervisor Fees	
FICA Expense		
Engineering		
Attorney		
Annual Audit		
Assessment Roll Administration	
Management Fees	
Computer Time	
Telephone		
Postage		
Insurance		
Printing & Binding	
Legal Advertising	
Other Current	Charges	
Office Supplies		
Dues, licenses	& Subscriptions	
Total Administrative	
Maintenance		
Field Operations	
Field Management Fees	
West Side		
Mitigation Maintenance	
Landscaping		
Electric		
Plant Replacement	
Fountain Repairs	
Contingency		
East Side		
Mitigation Monitoring	
Mitigation Maintenance	
Plant Replacement	
Contingency		
Total Maintenance	
Total Expenditures	
Excess Revenues (Expenditures)	
Fund Balance - Beginning	
Fund Balance - Ending	

Tesoro

COMMUNITY DEVELOPMENT DISTRICT

General Fund

Stal? ment of Revenues & Expenditures

For The Period Ending April 30, 2018

Adopted	Prorated

Budget	Thru 4/30/18

$210,000	$210,000

$70,996	$70,996

$4,000	$2,333

$284,996	$283,329

$4,000	$1,000	
$306	$77	
$5,000	$2,917	
$10,000	$5,833	
$2,700	$0	
$2,500	$2,500	
$30,900	$18,025	
$500	$292	
$150	$88	
$1,100	$642	
$6,844	$6,844	
$1,200	$700	
$1,750	$1,021	
$750	$438	
$300	$175	
$175	$175	
$68,175	$40,725	

	$15,000	$8,750	
	$85,116	$49,651	
	$89,986	$52,492	
	$10,000	$5,833	
	$5,000	$2,917	
	$5,000	$3,336	
	$26,022	$15,180	
	$7,500	$4,375	
	$66,876	$39,011	
	$5,000	$2,917	
	$13,375	$7,802	
$328,875	$192,263	
$397,050		
1h	12,054l		
$ 112,054		
	$0		

Actual

Thru 4/30/18

$222,689 $64,725 $3,374

$290,788

$0 $0 $488 $218 $0 $2,500 $18,025 $292 $0 $27 $6,222 $19 $162 $310 $2 $175

$28,439

$8,750

$49,651 $52,492 $370 $0 $3,336 $0

$0 $39,011 $0 $0

$153,609

$182,048

$108,740

~538,590

$647,330

Variance

$12,689 ($6,271) $1,041

$7,459

$1,000 $77 $2,429 $5,615 $0 $0 $0 ($0) $88 $615 $622 $681 $859 $128 $173 $0

$12,286

$0

$0 $0 $5,464 $2,917 $0 $15,180

$4,375 $0 $2,917 $7,802

$38,654

2

Ri?venues:

				Tesoro COD										
				Month to Month									
Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	June	July	Aug	Sept	Toal		

Stormwater Fees

Assessments

Interest

Reciprocal Easement Contributions

Total Revenues

Ex2enditures:

Supervisor Fees

FICA Expense

Engineering

Attorney

Annual Audit

Assessment Roll Administration

District Management Fees

Computer Time

Telephone

Postage

Insurance

Printing & Binding

Legal Advertising

Other Current Charges

Office Supplies

Dues, licenses & Subscriptions

Total Administrative

Field Operations

	$)	So		
	so	Sl,801		
	$546	$480		
	$0	$0		
I	$546	$2,280		
	$0	so		
	$0	so		
	$0	so		
	S92	So		
	$0	$0		
	S2,SOO	$0		
	$2,575	$2,575		
	$42	$42		
	so	so		
	$10	$5		
	$6,222	so		
	S15	$3		
	$162	so		
	$55	$57		
	Sl	so		
	$175	$0		
I	$11,847	$2,682		

$0 $60,382 $524 $0

$60,906

$0 $0 $0 so so $0 S2,575 $42 $0 $1 $0 Sl $0 $41 $0 $0

$2,660

	so	
$1,041	
$581	
	$0	
$1,622	
	$0	
	so	
	$0	
	so	
	$0	
	$0	
S2	,575	
	$42	
	$0	
	S2	
	so	
	$0	
	so	
	S43	
	so	
	$0	
$2,662	

so $98 $590 so

$687

$0 $0 S488 $126 so so S2,575 $42 $0 $5 $0 $0 $0 $42 $0 $0

$3,278

$220,620 $704 S653 so

$221,9TT

so $0 So so so so S2,575 $42 so so $0 so so $35 $0 so

$2,652

$2,069 $700 $0 $0

$2,769

$0 so $0 so so so S2,575 S42 so $3 $0 $0 so $37 so $0

$2,657

$0 $0 so $0

$0

$0 $0 so $0 $0 so $0 $0 so $0 $0 $0 $0 $0 $0 $0

$D

$0 so $0 So

$0

so so $0 $0 $0 $0 So $0 $0 so $0 $0 $0 $0 $0 $0

$0

so $0 $0 $0

$0

so $0 so $0 so so $0 $0 $0 so $0 $0 $0 $0 $0 $0

$0

$0 $0 $0 so

$D

$0 $0 so $0 so $0 so so so so $0 $0 $0 so so $0

$0

$0 so $0 so

$0

$0 so so $0 so so $0 $0 $0 $0 $0 so $0 so $0 $0

so

S222,689		
$64,725		
$3,374		
so		
$290,788	J	
$0		
$0		
S488		
$218		
so		
S2,SOO		
$18,025		
$292		
so		
S27		
S6,222		
S19		
$162		
$310		
$2		
S175		
SZB,419!	

Field Management Fees

West Side

Mitigation Maintenance

Landscaping

Plant Replacement

Maint enance Reserves

Electric

Contingencv

East Side

Mitigation Monitoring

Mitigation Maintenance

Maintenance Reserves

Contingency

Total Maintenance

Total EJtpenditures

Excess Revenues (Expenditures)

	$1,250	Sl,250		
	$7,093	$7	,093		
	$7,499	$7,499		
	so		so		
	so	$250		
	Sll		$11		
	so		so		
	$0		$0		
	$5,573	$5,573		
	$0		so		
	$0		$0		
I	$21,426	$21,676		
					
I	$33,273	$24,358		
				
.--	($32,726)	($22,077)		

$1,250	Sl,250	
$7,093	$7,093	
$7,499	$7,499	
$0		$0	
S570	$2,516	
Sll		$11	
$0		so	
$0		$0	
$5,573	S5	,573	
$0		so	
$0		$0	
$21,996	$23,942	
$24,656	$26, 604	
$36,250	($24,982)	

Sl,25D

$7,093 S7,499 $0 $0 $304 $0

$0 $5,573 so $0

$21,719

$24,997

($24,309)

$1,250

$7,093 S7,499 $0 so Sll $0

$0 $5,573 so so

$21,426

$24,078

$197,898

$1,250

$7,093 S7,499 $0 $0 Sll $0

$0 $5,573 $0 $0

$21,426

$24,083

($21,314)

$0

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

$0 $0 $0 $0

$0

$0

$0

$0

so so $0 $0 so $0

$0 so $0 $0

$0

$0

$0

$0

$0 so $0 $0 $0 $0

$0 so $0 $0

$0

$0 so

$0

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

$0 so $0 $0

$0

$0

$0

$0

so $0 $0 $0 $0 $0

$0 so $0 $0

$0

$0

$0

$8,750

$49,651

$52,492

$0

$3,336

$370

$0

$0

S39,011

$0

$0

3

	Date		
Re<Eived	
11/7/17	
11/17/	17	
11/17/ 17	
11/22/17	
11 /30/ 17	
12/8/17	
12/15/	17	
12/22/	18	
12/28/17	
1/5/18	
1/5/18	
1/12/18	
2/9/18	
2/23/18	
3/2/18	
3/9/18	
3/	16/ 18	
3/	1	9/18	
3/23/18	
3/30/18	
4/6/18	
4/13 / 18	
4/27/18	
5/4/18	
5/15/18	
5/16/18	

Totals

							TESORO															
					COMMUNITY DEVELOPMENT DISTRICT														
					SPECIAL ASSESSMENT	RECEIPTS - FY2018														
							TAX COLLECTOR															
								Gross Assessments	$	75,985	$	75,985						
								Net Assessments	$	71,426	$	71,426						
	Gross Assessments	Discounts/	Commissions		Interest	Net Amount		Gen tral Fund		Total			
Dist.		Re<Eived													
					Pen ~ties		Paid		lnmme		Re<Eived		100.00%			100%			
																			
ACH	$	90.27	$		$		$		$	90	.27	$	90. 27	$		90.27		
ACH																		
	$	1,200.40	$	48.04	$	23.06	$		$	1,129.30	$	1,129.30	$	1,129.30		
AP	$			$		$	758.75	$		$	(758	.75)	$	(758.75)	$		(758.75)		
ACH	$	1,339	.91	$		$		$		$	1,339	.91	$	1,339.91	$	1,339 .91		
ACH	$	7,178.95	$	287.11	$	137.84	$										
									$	6,754.00	$	6,754	.00	$	6,754.00		
ACH	$	54,569.91	$	2,182.80	$	1,047.74	$		$	51,339	.37	$	51,339.37	$	51	,339.37		
ACH	$	1,979	.65	$	78 .89	$	38.02												
								$		$	1,862		.74	$	1,862	.74	$	1,862.74		
ACH	$																			
		183	.12	$	5.52	$	3.55	$		$	174	.05	$	174	.05	$		174.05		
ACH																				
	$	264.50	$	7.96	$	5.13	$		$	251		.41	$	251.41	$		251.41		
ACH																			
	$	457.78	$	14.03	$	8.87	$		$	434		.88	$	434.88	$		434.88		
ACH																			
	$	48	.03	$	1.44	$	0 .94	$		$	45 .65	$	45 .65	$		45.65		
ACH																		
	$	590.02	$	17.71	$	11 .44	$										
									$	560.87	$	560.87	$		560.87		
ACH	$	61.04	$	1.61	$	1.20	$		$	58 .2 3	$	58	.23	$		58.23		
ACH	$	40	.69	$	0.41	$	0 .81	$		$	39.47	$	39.47	$		39.47		
ACH	$	40	.69															
				$	0.41	$	0.80	$		$	39.48	$	39.48	$		39.48		
ACH	$	101.73	$	1.02													
					$	2.02	$		$	98		.69	$	98 .69	$		98.69		
ACH	$	6 1.04	$	0 .62	$	1.20	$												
									$	59	.22	$	59 .22	$		59	.22		
ACH																			
	$	183.12	$		$	5.02	$	68.28											
									$	246	.38	$	246 .38	$		246.38		
ACH	$	30.52	$		$	0.63	$	0.91	$	30	.80	$	30	.80	$		30.80		
																			
ACH	$	233 .98	$		$														
						4 .68	$		$	229 .30	$	229 .30	$		229	.30		
ACH	$	437.44	$															
					$	8 .74	$		$	4 28 .70	$	428	.70	$		428.70		
ACH	$	244.15	$		$	4.90	$	0.92										
									$	240	.17	$	240.17	$		240.17		
ACH																		
	$	30.52	$		$	0.63	$											
								0 .92	$	30	.81	$	30	.81	$		30	.81		
ACH																				
	$	101 .73	$		$	2.10	$	3 .05	$	102	.68	$	102	.68	$		102	.68		
ACH	$	61.04																		
			$		$	1.26	$	1.84	$	61.62	$	61.62	$		61.62		
ACH	$	48.03	$														
					$	0.97	$		$	47 .06	$	47.06	$		47.06		
	$			$														
						$		$		$				$				$					
	$			$		$		$		$				$				$					
	$																						
				$		$		$		$													
														$				$					
																							
	$	69,578 .26	$	2 ,647 .57	$	2,070.30	$	75 .92	$	64,846	.04	$	64,936	.31	$	64	,936	.31		
															% Collected:			90.91%		

4

Date

Tesoro			
COMMUNITY DEVELOPMENT DISTRICT		
Stormwater Fee Schedule			
Fiscal Year 2018			
Check#	Net Receipts		

3/20/18	269092	$220,619.78	
4/16/18	270204	$2,069.21	

Total

$222,688.99!

5

SECTION

3

§

e1it1tude

<Walk.e:'l

Supervisor

of

Elections

St

Lucie County

4132 Okeechobee Road •

Fort

Pierce,

R

34947-5412	•	(772) 462-1500 •	

Fax

(772)

4024439

April 17, 2018

Lauren Vanderveer

135 W. Central Blvd., Suite 320

Orlando, FL 32801

~	Jb ~ IB: Il	'W ~ ml	
1~	APR 17	2018  illJ	
BY: ____________ _	

Dear Lauren Vanderveer:

This letter is in response to your request for the Districts listed below as of April 15, 2018. Based office staff has researched the mapping system

number of registered voters in the Community Development on the information provided in your letter of request, our and voter record files and found the following:

NAME

Tesoro

VOTERS 226

Please

contact

my

office

if

you

require

any

further

information.

Sincerely,

~; - J .. -

~.J•-'

Gertrude Walker

St. Lucie County Supervisor

of

Elections

250 NW 1664

Counby Oub Drive	•	Port St. Lucie,	Rorida 34986	•	(772) 871-5410	•	Fax (772) 871-5323	
SE Walton Road	•	Port St Lucie,	Rorida 34952	•	(772) 337-5623	•	t=ax (772) 337-5626	
www.slceledions.com	•	e-mail: eledtons@slceledions.com		

SECTION

4

INSTRUCTIONS

At the Board meeting,	when the		
how	participate		
landowners may			
provided.			

landowner's election in the election, along

is announced, with a sample

instructions proxy, shall

on be

At a  landowners	meeting,  landowners	shall  organize by  electing a  chair	who shall		
conduct the meeting.  The chair may be	any person present at the meeting.	If the chair		
is a	proxy holder of a landowner, he or she may nominate candidates and		
landowner or			
make and second motions.				

Nominations are

made

from the floor.

After all

nominations are made,

a ballot is

distributed

and

votes

are

cast

Each

landowner

is entitled to

one vote for

each acre

he

owns

or

portion

of

an

acre.

1.

SAMPLE AGENDA

Determination of Number of Voting Units Represented

2.

Call

to

Order

3. 4.

Election of a Chairman for the Purpose of Conducting the Landowners Meeting Nominations for the Position of Supervisor

5.

Casting of Ballots

6.

Ballot Tabulation

7.

Landowners

Questions

and

Comments

8.

Adjournment

LANDOWNER PROXY

LANDOWNERS MEETING -  November 27, 2018

TESORO COMMUNITY DEVELOPMENT DISTRICT ST. LUCIE COUNTY, FLORIDA

NOW ALL MEN BY THESE PRESENTS, that the undersigned, the described herein, hereby constitutes and appoints:

fee

simple owner

of

the lands

		Proxy Holder					
for and on behalf of the	undersigned, to vote as proxy at the	meeting of the landowners of the Tesoro		
Community						

	Development District to be held at the Tesoro Club, 2000 SE Via Tesoro Blvd., Port St.		
Lucie, Florida 34984	on	November 27, 2018 at 10:00 AM,	and at any continuances or adjournments		
thereof,	according to the number of acres of					
landowner which the		unplatted land and/or platted lots owned by the undersigned		
		undersigned would be entitled to vote if then	personally present, upon any question,		
proposition, or resolution or any other matter or thing which may be considered at said meeting including,		
but not limited to, the	election of members of	the Board of				
accordance with their			Supervisors.  Said Proxy Holder may vote in		
		discretion on all matters not known or determined at the time of solicitation of this		
proxy, which may legally be considered at said meeting.				
	Any proxy heretofore given by the undersigned for said meeting is hereby revoked.  This proxy is		
to continue in full force and effect from the date hereof until the			
adjournment or	adjournments thereof, but may		conclusion of the annual meeting and any		
		be revoked at any time by written notice of such revocation		
presented at the annual meeting prior to the Proxy Holder exercising the voting rights conferred herein.		

Printed Name of Landowner (or, if applicable, unauthorized

representative

of

Landowner)

Signature

of

Landowner or Landowner Representative

Date

Parcel Description	Acreage	Authorized Votes*	

[Legal Description on Following Pages]

Total

Number

of

Authorized Votes:

*Pursuant to section	l 90.006(2)(b	),	Florida Statutes (2008), a fraction	
entitling the landowner to one vote with respect thereto.	

of

an acre

is

treated as one (1) acre

Please note that a particular real property is entitled to only one vote for each eligible		
acre of land or fraction	thereof; two (2) or more persons who own real property in		
common that is one acre or less are together		
		entitled to one vote for that real property.		
If the fee simple landowner is not an individual, and is		
		instead a corporation, limited		
liability company, limited partnership or other entity, evidence that the individual		
signing on behalf of the			
(e.g., bylaws, corporate	entity has the authority to do so should be attached hereto.		
	resolution, etc.)	If more than one		
or described.		parcel, each must be listed