Tesoro
Community Development District Agenda
November 2, 2022

Agenda

Tesoro
Community Development District

October 26, 2022

Board of Supervisors Tesoro Community Development District

Dear Board Members:

219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526

The meeting of the Board of Supervisors of the Tesoro Community Development District will be held on Wednesday, November 2, 2022 at 9:30 a.m. at 125 SE Via Tesoro Blvd., Port St. Lucie, Florida. Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period
Approval of Minutes of the August 22, 2022, Meeting
Consideration of Resolution 2023-01 Amending the Fiscal Year 2022 Budget
Consideration of Resolution 2023-02 Declaring Vacant Seats
Appointment of Audit Committee
Staff Reports
Attorney
Engineer
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statement
Field Manager’s Report
Audience Comments
Supervisor’s Requests
Adjournment

Audit Committee Meeting
Roll Call
Public Comment Period
Audit Services
Approval of Request for Proposals and Selection Criteria
Approval of Notice of Request for Proposals of Audit Services
Public Announcement of Opportunity to Provide Audit Services
Adjournment

Minutes

MINUTES OF MEETING TESORO
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Tesoro Community Development District was held Monday, August 22, 2022 at 10:00 a.m. at the Tesoro Club, 2000 S.E. Via Tesoro, Port St. Lucie, Florida.

Present and constituting a quorum were:

Emily Jones by phone	Chairman
John Vogt	Vice Chairman
Allen Borden	Assistant Secretary
Rosemary Jones	Assistant Secretary Also present were:
Jason Showe	District Manager
Bill Capko by phone	District Attorney
Stef Matthews	District Engineer
Tom Kiernan	Culpepper & Terpening
Ronnie Howell	Native Lands

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.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the May 23, 2022
Meeting

On MOTION by Ms. Rosemary Jones seconded by Mr. Vogt with all in favor the minutes of the May 23, 2022 meeting were approved as presented.

August 22, 2022	Tesoro CDD

FOURTH ORDER OF BUSINESS	Organizational Matters
Administration of the Oath of Office to Rosemary Jones
The oath of office was administered prior to the meeting.

FIFTH ORDER OF BUSINESS	Public Hearing

On MOTION by Mr. Vogt seconded by Ms. Rosemary Jones with all in favor the public hearing was opened.

Consideration of Resolution 2022-04 Adopting the Fiscal Year 2023 Budget and Relating to the Annual Appropriations
Mr. Showe stated Resolution 2022-04 adopts the Fiscal Year 2023 budget. John and I went through some changes and our intent is to move the carry forward surplus out of the revenue line, so it doesn’t show as a revenue. You will still have that same money that will show in the capital reserve, but it is not shown as a revenue. Under administrative expenses there is an increase in insurance and under field operations there were some increases to contract costs including trimming of phases 1-4, which was added to the budget as well as some inflationary increases. There is an increase in assessments to $310 per home and 25% less for any vacant lot. All additional funds will go into capital reserve.
*Ms. Emily Jones joined the conference call at this time.
Mr. Showe opened the floor for public comment and there being none, the Board took the following action.

On MOTION by Mr. Vogt seconded by Ms. Rosemary Jones with all in favor Resolution 2022-04 was approved as amended removing carry forward from revenue and showing a transfer to capital transfer.

Consideration of Resolution 2022-05 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Showe stated Resolution 2022-05 imposes the special assessments and certifies the assessment roll. Attached to the resolution will be the adopted budget with the minor changes we discussed as well as the assessment roll.

2

August 22, 2022	Tesoro CDD

Mr. Showe opened the floor for public comment and there being none the board took the following action.

On MOTION by Ms. Rosemary Jones seconded by Mr. Vogt with all in favor Resolution 2022-05 Imposing the Special Assessments and Certifying an Assessment Roll was approved.

On MOTION by Mr. Vogt seconded by Ms. Rosemary Jones with all in favor the public hearing was closed.

SIXTH ORDER OF BUSINESS	Consideration of First Amendment to the
Agreement for Wetland, Lake and Upland Preserve Maintenance Services with Native Lands Management
Mr. Showe stated next is the first amendment to the agreement with Native Lands for wetland, lake, and upland preserve maintenance services.

On MOTION by Mr. Vogt seconded by Ms. Rosemary Jones with all in favor the first amendment to the Agreement for wetland, lake, and upland preserve maintenance services with Native Lands Management to extend the term through September 30, 2023 and include the fiscal year 2023 pricing schedule was approved.

SEVENTH ORDER OF BUSINESS	Consideration of the First Amendment to the
Agreement for Wetlands, Boundary and Lake Banks Landscape Maintenance Agreement with Wellington Pro Lawn Care
Mr. Showe stated next is the first amendment to the agreement for wetlands, boundary, and lake banks landscape maintenance with Wellington Pro Lawn Care. There is a 5% increase that is not reflected in the budget but there are other account lines that we can adjust to support this 5% increase.

On MOTION by Ms. Rosemary Jones seconded by Mr. Vogt with all in favor the first amendment to the agreement with Wellington Pro Lawn Care to increase compensation by 5% and to extend the agreement through fiscal year 2023 was approved.

3

August 22, 2022	Tesoro CDD

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
There being none, the next item followed.

Engineer
Mr. Matthews stated as I reported last time the Florida Department of Environmental Protection required that by the end of June we submit a 20-year needs analysis for our storm drains system. We did successfully send that to the county and they sent it to DEP.
I will apologize for emails I sent out on possible costs on maintenance of a weir, and it turns out it is not ours to maintain; it is the county’s. I have reached out to them to let them know we think it is in poor condition.
Mr. Vogt asked can we request that the engineer follow-up with then to ensure that results in some action and copy the board on what you send to St. Lucie? Mr. Showe stated yes.

Manager
Approval of Check Register

On MOTION by Ms. Rosemary Jones seconded by Mr. Vogt with all in favor the check register was approved.

Balance Sheet and Income Statement
A copy of the financials was included in the agenda package.

Approval of Fiscal Year 2023 Meeting Schedule

On MOTION by Mr. Vogt seconded by Ms. Rosemary Jones with all in favor the notice indicating that the board will meet on an as needed basis in fiscal year 2023 was approved.

Mr. Showe stated before the meeting started, we talked about there not being a meeting scheduled at this point and Mr. Vogt might have some projects to be completed. If the board is amenable to designate John to do some small projects with Ronnie prior to the next meeting, we would bring those back to the board for ratification.

4

August 22, 2022	Tesoro CDD

On MOTION by Ms. Rosemary Jones seconded by Mr. Borden with all in favor John Vogt was authorized to approve some projects for improvements to be brought back to the board for ratification at the next meeting.

Field Manager’s Report
Mr. Scheerer stated we continue to meet with Ronnie on a regular basis and go through the contractual obligations they have as well as Wellington and looking at some of the buffer areas. Our biggest challenge right now is we need a more rain than we are getting. The east side maintenance is coming along, west side we talked about with the mitigation and additional work that Ronnie is doing. It is looking really good out here. We entered into an agreement with Tropiscapes to do the work on Bella Strano water feature, we have holes in the underlayment, some rocks in the wrong place and we are trying to get the flow of water to increase. Native Lands has done a great job removing some saw palmettos and cleaning up some of the interior plantings. We are trying to get an agreement with Sullivan Electric to do regular PMs of the system to make sure once the waterfall has been fixed and working properly that we have somebody looking at it on a regular basis.
John and I are doing a drive through on Tuesday and I will have a map prepared by the engineer of areas of responsibility and use that to define what we are currently doing and any future areas that may need to be ours, POA or golf course.

NINTH ORDER OF BUSINESS	Audience Comments
There being none, the next item followed.

TENTH ORDER OF BUSINESS	Supervisor’s Requests
There being none,

5

August 22, 2022	Tesoro CDD

ELEVENTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Rosemary Jones seconded by Mr. Vogt with all in favor the meeting adjourned at 10:23 a.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

6

Section IV

RESOLUTION 2023-01

A RESOLUTION AMENDING THE TESORO COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND BUDGET FOR FISCAL YEAR 2022

WHEREAS, the Board of Supervisors, hereinafter referred to as the “Board”, of the Tesoro Community Development District, hereinafter referred to as the “District”, adopted a General Fund Budget for the Fiscal Year 2022, and

WHEREAS, the Board desires to amend the budgeted revenues and expenditures approved for Fiscal Year 2022.
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE TESORO COMMUNITY DEVELOPMENT DISTRICT THE FOLLOWING;

The General Fund Budget for Fiscal Year 2022 is hereby amended in accordance with Exhibit “A” attached.

This resolution shall become effective this 2nd day of October, 2022 and be reflected in the monthly and Fiscal Year End 9/30/2022 Financial Statements and Audit Report of the District.

Adopted this 2rd day of October, 2022.

Chairman/Vice Chairman

Secretary/Assistant Secretary

Tesoro
Community Development District

Amended Budget
FY2022

Table of Contents

1-2

3-6

	General Fund

	General Fund Narrative

Tesoro
Community Development District
General Fund Budget

	Adopted Budget	
Increase/	Amended Budget		
	FY2022	(Decrease)	FY2022	Actuals	

Revenues
Stormwater Fees	

$227,000	

$22,226	

$249,226	

$249,226	
Maintenance Assessments	$71,321	$342	$71,663	$71,663	
Interest Income	$2,500	$857	$3,357	$3,357	
Carry Forward Surplus	$71,975	$352,196	$424,172	$649,118	
Total Revenues	$	372,796	$	375,621	$	748,418	$ 973,365	

Expenditures					
Administrative					
Supervisor Fees	$4,000	$0	$4,000	$400	
FICA Expense	$306	$0	$306	$31	
Engineering	$5,000	$2,201	$7,201	$7,201	
Attorney	$10,000	$2,860	$12,860	$12,860	
Annual Audit	$3,000	$0	$3,000	$3,000	
Assessment Administration	$2,500	$0	$2,500	$2,500	
District Management Fees	$32,782	$0	$32,782	$32,782	
Information Technology	$950	$0	$950	$950	
Website Administration	$850	$0	$850	$849	
Telephone	$150	($100)	$50	$0	
Postage	$1,000	$0	$1,000	$79	
Insurance	$7,378	$0	$7,378	$6,942	
Printing & Binding	$1,000	$0	$1,000	$175	
Legal Advertising	$1,600	$0	$1,600	$609	
Other Current Charges	$2,000	$0	$2,000	$1,067	
Office Supplies	$200	$0	$200	$21	
Dues, Licenses & Subscriptions	$175	$0	$175	$175	
Administrative Expenses	$	72,891	$	4,961	$	77,852	$	69,642	

Tesoro
Community Development District
General Fund Budget

	Adopted Budget	
Increase/	Amended Budget		
	FY2022	(Decrease)	FY2022	Actuals	

Field Operations					
Field Mangagement Fees	$15,913.50	$0	$15,914	$15,914	
West Side
Mitigation Maintenance	
$85,116	
$0	
$85,116	
$85,116	
Landscaping	$94,500	$3,085	$97,585	$97,585	
Electric	$10,000	$0	$10,000	$3,635	
Plant Replacement	$5,000	$0	$5,000	$0	
Fountain Repairs	$5,000	$0	$5,000	$206	
Contingency	$2,500	$0	$2,500	$2,166	
East Side
Mitigation Monitoring	
$7,500	
$0	
$7,500	
$0	
Mitigation Maintenance	$66,876	$0	$66,876	$66,876	
Plant Replacement	$5,000	$0	$5,000	$0	
Contingency	$2,500	$0	$2,500	$0	
Capital Outlay-Natural Area Clean up	$0	$367,575	$367,575	$367,575	
Field Operations Expenses	$	299,906	$	370,660	$	670,566	$ 639,073	
					
Total Expenditures	$	372,796	$	375,621	$	748,418	$ 708,715	
					
Excess Revenues /(Expenditures)	$	0		$	-	$	264,651	

Section V

RESOLUTION 2023-02

A RESOLUTION OF THE BOARD OF SUPERVISORS (THE “BOARD”) OF THE TESORO COMMUNITY DEVELOPMENT DISTRICT (THE “DISTRICT”) DECLARING VACANCIES IN SEAT 1 AND SEAT 2 OF THE BOARD

WHEREAS, the terms of Seat 1 and Seat 2 of the Board were due to expire in November 2022; and

WHEREAS, those seats were to be filed by the election of qualified electors residing in the District at the general election currently underway to be concluded on November 8, 2022; and
WHEREAS, no candidates qualified for election to Seat 1 and Seat 2.

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

Section 1.	Declaration of Vacancies.
The Board hereby declares that Seat 1 and Seat 2 of the Board of the District are vacant.

Section 2.	Appointment of Supervisors to Fill Vacancies.

The Board by majority vote shall appoint qualified electors residing in the District to fill the vacancies on the Board at this or any subsequent meeting of the Board.

Section 3.	Effective Date.
This Resolution shall take effect upon its adoption.
Introduced, considered favorably, and adopted this 2nd day of November, 2022.

ATTEST:	TESORO COMMUNITY DEVELOPMENT DISTRICT

By:	
Secretary	Its:	

Section VII

Section C

Section 1

Tesoro
Community Development District

Check Run Summary

August 01,2022 through September 30, 2022

Fund	Date	Check No.'s		Amount		
General Fund						
	8/8/22	1066 - 1067	$		13,223.59	
	8/24/22	1068 - 1069	$		12,562.71	
	9/2/22	1070	$		22,666.00	
	9/8/22	1071	$		6.76	
	9/19/22	1072 - 1073	$		5,496.20	
Total	$	53,955.26	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/26/22	PAGE	1
*** CHECK DATES 08/01/2022 - 09/30/2022 ***	TESORO CDD
BANK A TESORO CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/08/22 00006	7/22/22 95006	202206 310-51300-31100	*	2,398.59
ENGINEER SERVICES-JUN 22
CULPEPPER & TERPENING, INC.	2,398.59 001066
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/08/22 00046	7/21/22 35271	202207 320-53800-49100	*	10,825.00
WATERFALL REPAIR DEPOSIT
TROPISCAPES ENTERPRISES LLC	10,825.00 001067

8/24/22 00004	8/01/22	
	8/01/22	
	8/01/22	
	8/01/22	
	8/01/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
381	202208 310-51300-34000	*	2,731.83
MANAGEMENT FEES - AUG 22
381	202208 310-51300-35200	*	70.83
WEBSITE MANAGEMET-AUG 22
381	202208 310-51300-35100	*	79.17
INFORMATION TECH - AUG 22
381	202208 310-51300-42000	*	.13
POSTAGE
382	202208 320-53800-12000	*	1,326.17
FIELD MANAGEMENT - AUG 22
GOVERNMENTAL MANAGEMENT SERVICES	4,208.13 001068
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
8/24/22 00026	7/31/22 105978	202208 320-53800-47300	*	8,111.25
MONTHLY LANDSCAPE-AUG 22
7/31/22 105978	202208 320-53800-47300	*	243.33
FUEL SURCHARGE 3%-AUG 22
WELLINGTON PRO LAWN	8,354.58 001069
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/02/22 00017	8/19/22 4651	202208 330-53800-46200	*	5,573.00
WETLAND/LAKE MAINT-AUG 22
8/19/22 4651	202208 320-53800-46200	*	7,093.00
WETLAND/LAKE MAINT-AUG 22
8/19/22 4653	202208 320-53800-49100	*	10,000.00
GRASS INSTALL-GOLF #15&16
NATIVE LANDS MANAGEMENT, INC.	22,666.00 001070
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/08/22 00018	8/24/22 08242022 202208 310-51300-42000	*	6.76
POSTAGE DUE TO TAX COLL
BOB DAVIS, ST. LUCIE CO. TAX COLL.	6.76 001071
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/19/22 00004	9/01/22 383	202209 310-51300-34000	*	2,731.83
MANAGEMENT FEES - SEP 22
9/01/22 383	202209 310-51300-35200	*	70.83
WEBSITE MANAGEMET-SEP 22
9/01/22 383	202209 310-51300-35100	*	79.17
INFORMATION TECH - SEP 22
9/01/22 383	202209 310-51300-51000	*	7.68
OFFICE SUPPLIES
TES	-- TESORO --	IARAUJO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/26/22	PAGE	2
*** CHECK DATES 08/01/2022 - 09/30/2022 ***	TESORO CDD
BANK A TESORO CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/01/22 383	202209 310-51300-42000	*	3.42
POSTAGE
9/01/22 383	202209 310-51300-42500	*	105.60
COPIES
9/01/22 384	202209 320-53800-12000	*	1,326.17
FIELD MANAGEMENT - SEP 22
GOVERNMENTAL MANAGEMENT SERVICES	4,324.70 001072
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/19/22 00008	9/09/22 WGC-1485 202208 310-51300-31500	*	1,171.50 PRP ATTND MEET/RVW AGENDA
LEWIS, LONGMAN & WALKER, PA	1,171.50 001073
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	53,955.26
TOTAL FOR REGISTER	53,955.26

TES	-- TESORO --	IARAUJO

Section 2

Tesoro
Community Development District

Unaudited Financial Reporting
September 30, 2022

Table of Contents

1

2-3

4-5

6

	Balance Sheet

	General Fund

	Month to Month

	Assessment Receipt Schedule

7		Stormwater Fee Schedule

Tesoro
Community Development District Combined Balance Sheet September 30, 2022

	General Fund	Totals Governmental Funds	
Assets:
Operating Account
State Board of Administration Prepaid Expenses	
$	49,469
$	316,101
$	7,468	
$	49,469
$	316,101
$	7,468	
Total Assets	$	373,038	$	373,038	
Liabilities:
Accounts Payable	
$	107,900	
$	107,900	
Total Liabilites	$	107,900	$	107,900	
Fund Balance:
Nonspendable: Prepaid Items
Unassigned	

$	7,468
$	257,669	

$	7,468
$	257,669	
Total Fund Balances	$	265,137	$	265,137	
			
Total Liabilities & Fund Balance	$	373,038	$	373,038	

1

Tesoro
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2022

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/22	Thru 09/30/22	Variance	

Revenues:					
Stormwater Fees	$	227,000	$	227,000	$	249,226	$	22,226	
Maintenance Assessments	$	71,321	$	71,321	$	71,663	$	342	
Interest Income	$	2,500	$	2,500	$	3,357	$	857	
Total Revenues	$	300,821	$	300,821	$	324,247	$	23,426	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	4,000	$	4,000	$	400	$	3,600	
FICA Expense	$	306	$	306	$	31	$	275	
Engineering	$	5,000	$	5,000	$	7,201	$	(2,201)	
Attorney	$	10,000	$	10,000	$	12,860	$	(2,860)	
Annual Audit	$	3,000	$	3,000	$	3,000	$	-	
Assessment Administration	$	2,500	$	2,500	$	2,500	$	-	
District Management Fees	$	32,782	$	32,782	$	32,782	$	-	
Information Technology	$	950	$	950	$	950	$	-	
Website Administration	$	850	$	850	$	849	$	1	
Telephone	$	150	$	150	$	-	$	150	
Postage	$	1,000	$	1,000	$	79	$	921	
Insurance	$	7,378	$	7,378	$	6,942	$	436	
Printing & Binding	$	1,000	$	1,000	$	175	$	825	
Legal Advertising	$	1,600	$	1,600	$	609	$	991	
Other Current Charges	$	2,000	$	2,000	$	1,067	$	933	
Office Supplies	$	200	$	200	$	21	$	179	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	72,891	$	72,891	$	69,642	$	3,249	

2

Tesoro
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2022

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/22	Thru 09/30/22	Variance	

Field Operations					
Field Mangagement Fees	$	15,914	$	15,914	$	15,914	$	(1)	
West Side
Mitigation Maintenance	
$	85,116	
$	85,116	
$	85,116	
$	-	
Landscaping	$	94,500	$	94,500	$	97,099	$	(2,599)	
Electric	$	10,000	$	10,000	$	3,635	$	6,365	
Plant Replacement	$	5,000	$	5,000	$	-	$	5,000	
Fountain Repairs	$	5,000	$	5,000	$	206	$	4,794	
Contingency	$	2,500	$	2,500	$	2,166	$	334	
East Side
Mitigation Monitoring	
$	7,500	
$	7,500	
$	-	
$	7,500	
Mitigation Maintenance	$	66,876	$	66,876	$	66,876	$	-	
Plant Replacement	$	5,000	$	5,000	$	-	$	5,000	
Contingency	$	2,500	$	2,500	$	-	$	2,500	
Capital Outlay-Natural Area Clean Up	$	-	$	-	$	367,575	$	(367,575)	
Field Operations Expenditures	$	299,906	$	299,906	$	638,586	$	(338,681)	
					
Total Expenditures	$	372,796	$	372,797	$	708,228	$	(335,431)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(71,975)		$	(383,981)		
					
Fund Balance - Beginning	$	71,975		$	649,118		
					
Fund Balance - Ending	$	(0)		$	265,137		

3

Tesoro
Community Development District Month to Month

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

Revenues:

Stormwater Fees	$	195	$	-	$	-	$	-	$	-	$	240,600	$	1,134	$	2,933	$	2,321	$	1,653	$	194	$	196	$	249,226	
Maintenance Assessments	$	459	$	4,652	$	62,079	$	856	$	744	$	366	$	937	$	750	$	534	$	63	$	63	$	161	$	71,663	
Interest Income	$	133	$	51	$	66	$	68	$	64	$	117	$	176	$	341	$	445	$	592	$	605	$	699	$	3,357	
Total Revenues	$	786	$	4,702	$	62,145	$	923	$	807	$	241,084	$	2,248	$	4,024	$	3,301	$	2,308	$	862	$	1,056	$	324,247	

Expenditures:														
General & Administrative:														
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	200	$	-	$	-	$	200	$	-	$	-	$	-	$	400	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	15	$	-	$	-	$	15	$	-	$	-	$	-	$	31	
Engineering	$	332	$	-	$	-	$	315	$	238	$	-	$	525	$	1,648	$	2,399	$	-	$	1,745	$	-	$	7,201	
Attorney	$	345	$	1,124	$	951	$	994	$	1,811	$	2,845	$	604	$	3,017	$	-	$	-	$	1,172	$	-	$	12,860	
Annual Audit	$	-	$	-	$	-	$	-	$	3,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,000	
Assessment Administration	$	2,500	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,500	
District Management Fees	$	2,732	$	2,732	$	2,732	$	2,732	$	2,732	$	2,732	$	2,732	$	2,732	$	2,732	$	2,732	$	2,732	$	2,732	$	32,782	
Information Technology	$	79	$	79	$	79	$	79	$	79	$	79	$	79	$	79	$	79	$	79	$	79	$	79	$	950	
Website Administration	$	70	$	71	$	71	$	71	$	71	$	71	$	71	$	71	$	71	$	71	$	71	$	71	$	849	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Postage	$	24	$	0	$	1	$	-	$	4	$	3	$	2	$	4	$	27	$	3	$	7	$	3	$	79	
Insurance	$	6,942	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,942	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	66	$	-	$	-	$	4	$	-	$	-	$	106	$	175	
Legal Advertising	$	-	$	-	$	-	$	-	$	104	$	-	$	-	$	207	$	-	$	-	$	298	$	-	$	609	
Other Current Charges	$	32	$	35	$	797	$	35	$	33	$	35	$	23	$	22	$	24	$	15	$	17	$	-	$	1,067	
Office Supplies	$	0	$	0	$	0	$	-	$	0	$	13	$	0	$	0	$	0	$	0	$	-	$	8	$	21	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total General & Administrative	$	13,232	$	4,040	$	4,631	$	4,226	$	8,071	$	6,059	$	4,035	$	7,779	$	5,551	$	2,899	$	6,119	$	2,999	$	69,642	

4

Tesoro
Community Development District Month to Month

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

Field Operations

Field Mangagement Fees

$	1,326  $

1,326  $

1,326  $

1,326  $

1,326  $

1,326  $

1,326  $

1,326  $

1,326  $

1,326  $

1,326  $

1,326  $

15,914

West Side
Mitigation Maintenance Landscaping
Electric
Plant Replacement Fountain Repairs Contingency

$	7,093  $
$	7,875  $
$	299  $
$	-  $
$	-  $
$	-  $

7,093  $
8,111  $
330  $
-  $
-  $
-  $

7,093  $
8,111  $
369  $
-  $
-  $
-  $

7,093  $
8,111  $
287  $
-  $
-  $
-  $

7,093  $
8,111  $
340  $
-  $
-  $
-  $

7,093  $
8,111  $
462  $
-  $
-  $
-  $

7,093  $
8,111  $
404  $
-  $
-  $
-  $

7,093  $
8,111  $
143  $
-  $
206  $
1,679  $

7,093  $
8,111  $
524  $
-  $
-  $
-  $

7,093  $
8,111  $
-  $
-  $
-  $
243  $

7,093  $
8,111  $
208  $
-  $
-  $
243  $

7,093  $
8,111  $
269  $
-  $
-  $
-  $

85,116
97,099
3,635
- 206
2,166

East Side
Mitigation Monitoring Mitigation Maintenance Plant Replacement Contingency

Capital Outlay-Natural Area Clean up

$	-  $
$	5,573  $
$	-  $
$	-  $

$	-  $

-  $
5,573  $
-  $
-  $

-  $

-  $
5,573  $
-  $
-  $

-  $

-  $
5,573  $
-  $
-  $

32,000  $

-  $
5,573  $
-  $
-  $

-  $

-  $
5,573  $
-  $
-  $

78,650  $

-  $
5,573  $
-  $
-  $

-  $

-  $
5,573  $
-  $
-  $

121,875  $

-  $
5,573  $
-  $
-  $

-  $

-  $
5,573  $
-  $
-  $

47,438  $

-  $
5,573  $
-  $
-  $

87,613  $

-  $
5,573  $
-  $
-  $
$
-  $

- 66,876
-
-
- 367,575

Excess (Deficiency) of Revenues over Expenditures	$	(34,611)  $	(21,772)  $	35,041  $	(57,692)  $	(29,707)  $	133,809  $	(24,295)  $	(149,762)  $	(24,877)  $	(70,376)  $	(115,425)  $	(24,314)  $	(383,981)

Total Expenditures	$	35,398  $	26,474  $	27,104  $	58,616  $	30,514  $	107,274  $	26,543  $	153,786  $	28,178  $	72,684  $	116,287  $	25,371  $	708,228

Field Operations Expenditures	$	22,166  $	22,434  $	22,473  $	54,390  $	22,443  $	101,215  $	22,507  $	146,007  $	22,627  $	69,784  $	110,168  $	22,372  $	638,586

5

Tesoro
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2022

ON ROLL ASSESSMENTS

Gross Assessments $ Net Assessments  $

75,875.24  $
71,322.73  $

75,875.24
71,322.73

100.00%	100.00%
Date	Distribution	Gross Amount	Commissions	Discount/Penalty	Interest		Net Receipts	O&M Portion	Total	

10/15/21	
9/1/21-9/30/21	
$33.27	
($0.66)	
$0.00	
$0.00	
$32.61	
$32.61	
$32.61	
10/16/21	Excess Revenues	$425.93	$0.00	$0.00	$0.00	$425.93	$425.93	$425.93	
11/3/21	6/1/2021 - 11/01/21	$125.74	($2.51)	($4.95)	$0.00	$118.28	$118.28	$118.28	
11/12/21	11/01/21 - 11/04/21	$559.51	($11.21)	($21.93)	$0.00	$526.37	$526.37	$526.37	
11/18/21	11/05/21 - 11/11/21	$1,593.86	($31.88)	($62.49)	$0.00	$1,499.49	$1,499.49	$1,499.49	
11/24/21	11/12/21 - 11/18/21	$2,665.26	($53.28)	($104.60)	$0.00	$2,507.38	$2,507.38	$2,507.38	
12/03/21	11/19/21 - 11/25/21	$5,323.55	($106.39)	($208.82)	$0.00	$5,008.34	$5,008.34	$5,008.34	
12/09/21	11/26/21-12/02/21	$2,274.65	($45.48)	($89.20)	$0.00	$2,139.97	$2,139.97	$2,139.97	
12/16/21	12/03/21-12/09/21	$57,944.63	($1,158.95)	($2,269.52)	$0.00	$54,516.16	$54,516.16	$54,516.16	
12/22/21	12/10/21-12/16/21	$437.43	($8.72)	($13.88)	$0.00	$414.83	$414.83	$414.83	
01/07/22	09/01/21-12/31/21	$0.00	$0.00	$0.00	$0.14	$0.14	$0.14	$0.14	
01/05/22	12/17/21-12/23/21	$183.11	($3.68)	($5.38)	$0.00	$174.05	$174.05	$174.05	
01/10/22	12/24/21-12/30/21	$203.46	($4.06)	($6.01)	$0.00	$193.39	$193.39	$193.39	
01/10/22	11/02/21-12/31/21	$44.09	($0.88)	($1.30)	$0.00	$41.91	$41.91	$41.91	
01/14/22	12/31/21-01/06/22	$315.36	($6.29)	($9.31)	$0.00	$299.76	$299.76	$299.76	
01/24/22	01/07/22-01/13/22	$40.69	($0.84)	($0.79)	$0.00	$39.06	$39.06	$39.06	
01/28/22	01/14/22-01/20/22	$111.90	($2.24)	($2.19)	$0.00	$107.47	$107.47	$107.47	
02/03/22	01/21/22-01/27/22	$417.09	($8.35)	($8.13)	$0.00	$400.61	$400.61	$400.61	
02/10/22	01/28/22-02/03/22	$264.50	($5.29)	($4.78)	$0.00	$254.43	$254.43	$254.43	
02/18/22	02/04/22-02/10/22	$91.56	($1.83)	($1.19)	$0.00	$88.54	$88.54	$88.54	
03/04/22	02/18/22-02/24/22	$223.81	($4.49)	($2.17)	$0.00	$217.15	$217.15	$217.15	
03/11/22	02/25/22-03/03/22	$40.69	($0.81)	($0.40)	$0.00	$39.48	$39.48	$39.48	
03/25/22	03/11/22-03/17/22	$111.90	($2.24)	$0.00	$0.00	$109.66	$109.66	$109.66	
04/01/22	03/18/22-03/24/22	$111.90	($2.24)	$0.00	$0.00	$109.66	$109.66	$109.66	
04/08/22	01/01/22-03/31/22	$0.00	$0.00	$0.00	$0.06	$0.06	$0.06	$0.06	
04/08/22	01/01/22-03/31/22	$84.49	($1.70)	$0.00	$0.00	$82.79	$82.79	$82.79	
04/08/22	03/25/22-03/31/22	$467.95	($9.36)	$0.00	$0.00	$458.59	$458.59	$458.59	
04/18/22	04/01/22-04/07/22	$40.69	($0.82)	$0.00	$0.00	$39.87	$39.87	$39.87	
04/25/22	04/08/22-04/14/22	$251.51	($5.03)	$0.00	$0.00	$246.48	$246.48	$246.48	
05/06/22	04/22/22-04/28/22	$274.68	($5.49)	$8.10	$0.00	$277.29	$277.29	$277.29	
05/13/22	04/29/22-05/05/22	$91.56	($1.84)	$2.72	$0.00	$92.44	$92.44	$92.44	
05/20/22	05/06/22-05/12/22	$71.21	($1.43)	$2.10	$0.00	$71.88	$71.88	$71.88	
05/27/22	05/13/22-05/19/22	$305.20	($6.10)	$9.00	$0.00	$308.10	$308.10	$308.10	
06/08/22	05/20/22-05/31/22	$122.08	($2.45)	$3.62	$0.00	$123.25	$123.25	$123.25	
06/23/22	06/01/22-06/15/22	$406.92	($8.13)	$11.96	$0.00	$410.75	$410.75	$410.75	
07/11/22	04/01/22-06/30/22	$0.00	$0.00	$0.00	$0.01	$0.01	$0.01	$0.01	
07/11/22	06/16/22-06/30/22	$61.04	($1.27)	$0.00	$2.74	$62.51	$62.51	$62.51	
08/08/22	07/01/22-07/31/22	$61.04	($1.29)	$0.00	$3.66	$63.41	$63.41	$63.41	
09/09/22	08/01/22-08/31/22	$0.00	$0.00	$0.00	$0.05	$0.05	$0.05	$0.05	
09/09/22	08/01/22-08/31/22	$152.60	($3.06)	$11.22	$0.00	$160.76	$160.76	$160.76	

$

100%
-

Net Percent Collected Balance Remaining to Collect

TOTAL	$	75,934.86  $	(1,510.29)  $	(2,768.32)  $	6.66  $	71,662.91  $	71,662.91  $	71,662.91

6

Tesoro
COMMUNITY DEVELOPMENT DISTRICT
Stormwater Fee Schedule Fiscal Year 2022

Date	EFT#	Net Receipts

10/12/21	317287		$194.53	
3/9/22	323410		$240,599.91	
4/12/22	325426		$1,134.16	
5/13/22	326686		$2,933.48	
6/7/22	327915		$2,321.12	
7/15/22	329410		$1,653.40	
8/12/22	330501		$193.55	
9/7/22	331642		$196.33	
	Total	$	249,226.48	

7

Audit Committee Meeting

Section III

Section A

TESORO COMMUNITY	DEVELOPMENT	DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Year 2022
St. Lucie County, Florida

Instructions to Proposers

Section	1.	Due	Date.	Sealed	proposals	must	be	
received no later	than	Friday,	November  18,	2022	at	5:00	p.m.,	at	
the offices of Governmental Management  Services  –  Central  Florida,  LLC,  Attn: Jason Showe/Brittany Brookes, District Manager,  219 East Livingston Street, Orlando, Florida 32801. Proposals will be publicly opened at that time.

Section 2. Familiarity with the Law. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

Section 3. Qualifications of Proposer. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

Section 4.  Submission of Only One Proposal.  Proposers shall be disqualified, and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.
Section 5.	Submission of Proposal. Submit one (1) original hard copy and one
electronic	copy	of	the	Proposal	Documents,	and	other	requested	attachments,

at	the	time	and place

indicated

herein,	which	shall	be	enclosed

in	an	opaque	sealed	envelope,
marked	with the title “Auditing	Services – Tesoro Community Development District” on the face of it.

Section 6.   Modification  and  Withdrawal.  Proposals  may  be  modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

Section 7.  Proposal Documents.  The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

Section 8.  Proposal. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

Section 9. Basis of Award/Right to Reject. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

Section 10. Contract Award. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District.

Section 11. Limitation of Liability. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in Section 768.28, Florida Statutes, or any other statute or law.

Section 12. Miscellaneous. All proposals shall include the following information in addition to any other requirements of the proposal documents.

List position or title of all personnel to perform work on the District audit. Include résumés for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe	proposed	staffing	levels,	including	résumés	with applicable certifications.

Three references from projects of similar size and scope.	The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person.

The lump sum cost of the provision of the services under the proposal for Fiscal Year 2022, plus the lump sum cost of four (4) annual renewals.

Provide a proposed schedule for performance of the audit.

Section 13. Protests. In accordance with the District’s Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday, and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday, and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the aforesaid Proposal Documents.

Section 14. Evaluation of Proposals. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

TESORO COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION EVALUATION CRITERIA

Ability of Personnel.	(20 Points)

(E.g., geographic location of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload; proposed staffing levels, etc.)

Proposer’s Experience.	(20 Points)

(E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation of Proposer, etc.)

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)

Points will be awarded based upon the lowest total proposal for rendering the services and the reasonableness of the proposal.

TOTAL	(100 Points)

Section B

TESORO COMMUNITY DEVELOPMENT DISTRCT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The   Tesoro   Community   Development   District   hereby   requests proposals for annual financial  auditing  services.   The  proposal  must  provide  for  the auditing  of  the District’s financial records for the fiscal year ending September 30, 2022, with an option for four (4) additional annual  renewals.  The  District  is  a  local  unit of  special-purpose government created under Chapter 190, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure.	The  District  is   located,   St. Lucie County,   Florida.   The District currently   has   an   operating  budget   of  approximately $372,796,.  The  final contract will require  that,  among other things, the audit for the fiscal year ending September 30, 2022, be completed no later than June 1, 2023.

Each auditing entity submitting a proposal must be authorized to do business in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a license  under  Chapter  473,  Florida  Statutes,  and  be  qualified  to  conduct  audits  in accordance with “Government Auditing Standards”, as adopted by the Florida Board of Accountancy.  Audits  shall  be  conducted  in  accordance  with  Florida  law  and particularly section 218.39, Florida Statutes, and the rules of the Florida Auditor General.

Proposal   packages,   which   include   evaluation   criteria   and   instructions   to proposers,  are available from the District Manager at the address and telephone number listed below.

Proposers must provide one (1) original hard copy and one (1) electronic copy of their proposal to Governmental Management Services – Central Florida, LLC Attn: Jason Showe, District Manager, 219 East Livingston  Street,  Orlando,  Florida  32801,  in  an  envelope  marked  on  the  outside “Auditing Services – Tesoro Community Development District.”

Proposals must be received by 5:00 PM on Friday, November 18, 2022, at the office address listed above. Proposals received after this time will not be eligible for consideration.  Please direct all questions regarding this Notice to the District Manager who can be reached at (407) 841-5524.

Jason Showe, District Manager
Governmental Management Services – Central Florida, LLC