Amelia National Community Development District
3501 Quadrangle Boulevard, Suite 270 | Orlando, FL 32817
PHONE 407-723-5900, FAX 407-723-5901
www.amelianationalcdd.com

The meeting of the Board of Supervisors of Amelia National Community Development District will be held
Thursday, August 11, 2022, at 11:30 a.m. 95211 Clubhouse Road, Fernandina Beach FL 32034.
The following is the agenda for this meeting.

Call in number: 1-844-621-3956 Passcode: 790 562 990 #
BOARD OF SUPERVISORS’ MEETING AGENDA
Organizational Matters
Call to Order
Roll Call
Public Comment Period [for any members of the public desiring to speak on any proposition before the Board]

General Business Matters
Consideration of the Minutes of the July 14, 2022, Auditor Selection Committee Meeting
Consideration of the Minutes of the July 14, 2022, Board of Supervisors’ Meeting
Consideration of Resolution 2022-10, Adopting the Annual Meeting Schedule for Fiscal Year 2022-2023
Review and Consideration of Grau & Associates Engagement Letter for FY 2022 Audit
Update on Pond Aeration Progress
Ratification of Payment Authorizations 152 – 154
Review and Consideration of District Financials

Other Business

Staff Reports
District Counsel
District Engineer
District Manager
Field Manager
Audience Comments
Supervisors Requests
Adjournment

If you are interested in obtaining any of the materials for the agenda, please reach out to Venessa Ripoll at (407) 723-5900 or ripollv@pfm.com

AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT

Public Comment Period

AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the July 14, 2022, Auditor Selection Committee Meeting

MINUTES OF MEETING

AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION COMMITTEE MEETING MINUTES
Thursday, July 14, 2022, 11:30 AM
95211 Clubhouse Road, Fernandina Beach, FL, 32034

Board Members present:

Stephen Kearney	Committee Member
John Calkins	Committee Member
Jean Stanley	Committee Member
Julie Stola	Committee Member Also present in person or via phone:
Vivian Carvalho	District Manager- PFM Group Consulting LLC	(via phone)	
Katie Buchanan	District Counsel- Kutak Rock LLP	(via phone)	
Wes Haber	District Counsel- Kutak Rock LLP	(via phone)	
Dee Belet	Leland Management, Inc.		
Jennifer Glasgow	PFM Group Consulting LLC	(via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
Ms. Ripoll called to order at 11:33 a.m. the Amelia National CDD Auditor’s Selection
Committee Meeting in which roll call was initiated. Those in attendance are listed above.

Public Comment Period

There were no public comments.

SECOND ORDER OF BUSINESS	Review  and  Approval  of  Audit
Documents

Ms. Carvalho explained that there were three companies that submitted bids and went over the Board’s scores of each company.

Berger & Toombs: 93.6 points Grau & Associates: 100 points James Moore: 97.2 points

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ON MOTION by Mr. Kearney, seconded by Ms. Stola, with all in favor, the Board approved moving forward with an engagement letter for Grau & Associates.

THIRD ORDER OF BUSINESS	Adjournment

There was no additional business to be discussed.

ON MOTION by Mr. Kearney, seconded by Ms. Stola, all in favor, the July 14, 2022, Auditor Selection Committee Meeting of the Amelia National CDD was adjourned at 11:40 a.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

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AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT

Consideration of the Minutes of the July 14, 2022, Board of Supervisors Meeting

MINUTES OF MEETING

AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS MEETING MINUTES
Thursday, July 14, 2022, 11:30 AM
95211 Clubhouse Road, Fernandina Beach, FL, 32034

Board Members present:

Stephen Kearney	Chairperson
John Calkins	Vice Chairperson
Jean Stanley	Assistant Secretary
Julie Stola	Board of Supervisor Also present in person or via phone:
Vivian Carvalho	District Manager- PFM Group Consulting LLC	(via phone)	
Katie Buchanan	District Counsel- Kutak Rock LLP	(via phone)	
Wes Haber	District Counsel- Kutak Rock LLP	(via phone)	
Dee Belet	Leland Management, Inc.		
Jennifer Glasgow	PFM Group Consulting LLC	(via phone)	

FIRST ORDER OF BUSINESS	Organizational Matters Call to Order and Roll Call
Ms. Carvalho called to order at 11:40 a.m. the Amelia National CDD Board of Supervisors’
meeting in which roll call was initiated. Those in attendance are listed above.

Public Comment Period

There were no public comments at this time. Audience members in attendance were there to observe and learn more about the district.

SECOND ORDER OF BUSINESS	General Business Matters

Review of Auditor Selection Committee Rankings & Selection of Auditor

Ms. Carvalho stated that Grau & Associates were ranked at #1 with 100 points and were recommended to the Board to be approved.

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ON MOTION by Mr. Calkins, seconded by Ms. Stola, with all in favor, the Board approved to proceed with an engagement with Grau & Associates.

Consideration of the Minutes of the April 14, 2022, Auditor Selection Committee Meeting

The Board reviewed the minutes.

ON MOTION by Mr. Calkins, seconded by Ms. Stola, all in favor, the Board approved the Minutes of the April 14, 2022, Auditor Selection Committee Meeting.

Consideration of the Minutes of the April 14, 2022, Board of Supervisors’ Meeting

The Board reviewed the minutes.

ON MOTION by Mr. Calkins, seconded by Ms. Stola, all in favor, the Board approved the Minutes of the April 14, 2022, Board of Supervisors’ Meeting.

Consideration of the Minutes of the May 12, 2022, Board of Supervisors’ Meeting

The Board reviewed the minutes.

ON MOTION by Mr. Calkins, seconded by Ms. Stola, all in favor, the Board approved the Minutes of the May 12, 2022, Board of Supervisors’ Meeting.

Review and Acceptance of Fiscal Year 2021 Audit Report

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Ms. Carvalho suggested a motion to accept the audit report.

ON MOTION by Mr. Kearney, seconded by Ms. Stola, with all in favor, the Board accepted the Fiscal Year 2021 Audit Report.

Review and Acceptance of the Stormwater Needs Analysis Report

Ms. Buchanan gave a brief explanation of why the Stormwater Needs Analysis is important and necessary for the community along with the requirements necessary and work product. Ms. Stanley had also provided some feedback concerning the map since there are differences between the old and updated one. Mr. Kearney stated that the total cost would be $6,000. There were some questions concerning Pg. 9 of the report that had assumptive costs.

ON MOTION by Mr. Calkins, seconded by Ms. Stola, with all in favor, the Board accepted the Stormwater Needs Analysis Report.

Review and Acceptance of the Arbitrage Rebate Calculation Report

Ms. Carvalho gave a brief explanation of the report. The Board reviewed the report.

ON MOTION by Mr. Calkins, seconded by Ms. Stola, with all in favor, the Board accepted the Arbitrage Rebate Calculation Report.

Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments

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Consideration of Resolution 2022-08, Adopting the Fiscal Year 2023 Budget and Appropriating Funds

ON MOTION by Mr. Kearney, seconded by Ms. Stola, with all in favor, the Board opened the floor for Public Comments and Testimony.

Mr. Kearney provided an overview of the plan moving forward with the budget. During last year’s budget meeting, the Board adopted a strategy to try and develop a contingency fund that could withstand an expense that would not constitute going out to collect an assessment from homeowners. The assessment was raised and brought the budget to $281,000.00. The projected contingency fund was set at $56,000.00. The Stormwater Needs Analysis was unplanned for and not budgeted, this is a cost of
$6,000.00; there was also a culvert expense which was $18,000.00. This totals
$24,000.00 of unbudgeted expenses. He explained that there are certain line items that are under budget and some that are over budget. The over-budget cost is $5,000.00 and the under-budget cost is $8,000.00. At YTD, the District is $21,000.00 over budget which does not include installing electric to the aerators. He estimated that the District would be over $31,000.00 this year which would role into the contingency fee. At this period next year (FY 2023), they should have between $90,000.00 - $95,000.00 in the contingency fee. It was suggested that next year’s budget be reduced by 14%. One of the residents had inquired about an increase in fees due to inflation. There was also the question of why the ICI did not include the aerators in the early stages of development. Mr. Kearney also provided a brief overview explaining that in the early stages, the ponds were only 4-6ft deep but the new ponds being built are going to be 20-30 ft deep; he also provided an overview concerning the work that the culvert company had done. Ms.
Stanley commented on the invoice as well as the details pertaining to the culvert project.

ON MOTION by Mr. Kearney, seconded by Ms. Stola, with all in favor, the Board closed the floor for Public Comments and Testimony.

Ms. Carvalho stated that the total net revenue would be $281,295.00 and the total net per unit payment would be $375.06. The total gross revenue would be $299,250.00 and the total gross per unit payment would be $399.00.

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ON MOTION by Mr. Kearney, seconded by Mr. Calkins, with all in favor, the Board approved Resolution 2022-08, Adopting the Fiscal Year 2023 Budget and Appropriating Funds

Consideration of Resolution 2022-09, Levying O&M Assessments and Certifying an Assessment Roll

Mr. Kearney explained the percentage changes for the collection amount that was negotiated:
1st Quarter: 45%
2nd Quarter: 25%
3rd Quarter: 15%
4th Quester: 15%

ON MOTION by Mr. Kearney, seconded by Mr. Calkins, with all in favor, the Board approved Resolution 2022-09, Levying O&M Assessments and Certifying an Assessment Roll.

Consideration of Resolution 2022-10, Adopting the Annual Meeting Schedule for Fiscal Year 2022-2023

This action item was deferred to the August meeting.

Consideration of Resolution 2022-11, Election of Officers

Ms. Carvalho explained that Ms. Stola needed to be appointed by the Board and add her as an Assistant Secretary.

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ON MOTION by Ms. Stanley, seconded by Mr. Kearney, with all in favor, the Board approved Resolution 2022-11, Election of Officers.

Ratification of Payment Authorizations 143 – 151

The Board reviewed the payment authorizations.

ON MOTION by Mr. Kearney, seconded by Mr. Calkins, with all in favor, the Board ratified Payment Authorization 143 - 151.

Review and Consideration of District Financials

The Board reviewed the District Financials as of June 30, 2022. No further action was required by the Board at this time.

THIRD ORDER OF BUSINESS	Other Business	
		Staff Reports	
District Counsel –	No Report		
District Engineer –	Not present.		

District Manager –	Ms. Carvalho stated that the next meeting will take place on August 11, 2022, at 11:30 a.m.

Audience Comments and Supervisor Requests

Ms. Stanley had questions concerning the road when it came to the trespassing issues occurring, she had suggested building a security arm to deter more incidents. Ms. Belet stated that she would provide the suggestion to Mr. Veazey.

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FOURTH ORDER OF BUSINESS	Adjournment

There was no additional business to be discussed. Ms. Carvalho requested a motion to adjourn.

ON MOTION by Mr. Kearney, seconded by Ms. Stanley, all in favor, the July 14, 2022, Board of Supervisors Meeting of the Amelia National CDD was adjourned at 1:05 p.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

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AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT

Consideration of Resolution 2022-10, Adopting the Annual Meeting Schedule for Fiscal Year 2022-2023

RESOLUTION 2022-10

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE AMELIA NATIONAL DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2022-2023

WHEREAS, the Amelia National District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 2004-423, Laws of Florida; and

WHEREAS, the District is required by Florida law to prepare an annual schedule of its regular public meetings which designates the date, time and location of the District’s meetings; and

WHEREAS, the Board has proposed the Fiscal Year 2022-2023 annual meeting schedule as attached in Exhibit A;

NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF THE AMELIA NATIONAL DISTRICT

The Fiscal Year 2022-2023 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 11th DAY OF AUGUST, 2022.

ATTEST:	AMELIA NATIONAL DISTRICT

Secretary/Assistant Secretary	President/Vice President

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES AMELIA NATIONAL DISTRICT
FISCAL YEAR 2022-2023

Monday, November 14, 2022
Monday, January 9, 2023
Monday, April 10, 2023
Monday, May 8, 2023
Monday, July 10, 2023
Monday, August 14, 2023

All meetings will convene at 11:30 a.m. at 95211 Clubhouse Road, Fernandina Beach FL 32034

AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT

Review and Consideration of Grau & Associates Engagement Letter for FY2022 Audit

July 20, 2022

To Board of Supervisors
Amelia National Community Development District 3501 Quadrangle Blvd., Ste. 270
Orlando, FL 32817

951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We are pleased to confirm our understanding of the services we are to provide Amelia National Community Development District, Nassau County, Florida (“the District”) for the fiscal year ended September 30, 2022, with the option of four (4) additional one- year renewals. We will audit the financial statements of the governmental activities and each major fund (general. debt service, capital projects, and special revenue funds), including the related notes to the financial statements, which collectively comprise the basic financial statements of Amelia National Community Development District as of and for the fiscal year ended September 30, 2022, with the option of four (4) additional one-year renewals. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. 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’s responses 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 RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis.
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
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’s financial 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 agreements, noncompliance with which could have a material effect on the financial statements as required by 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’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal 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.

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Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 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 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’s compliance. 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’s compliance 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’s responsibility. 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. The District will provide a statement describing corrective actions to be taken in response to each of our recommendations included in the audit report, if any, and 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’s views 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.

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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.
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 provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to 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’s compliance 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.
The auditor agrees and understands that Chapter 119, Florida Statutes, may be applicable to documents prepared in connection with the services provided hereunder and agrees to cooperate with public record requests made thereunder. In connection with

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this Agreement, the auditor agrees to comply with all provisions of Florida’s public records laws, including but not limited to Section 119.0701, Florida Statutes, the terms of which are incorporated herein. Among other requirements, the auditor must:

Keep and maintain public records required by the District to perform the service.
Upon request from 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 Statutes or as otherwise provided by law.
Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the auditor does not transfer the records to the District.
Upon completion of this 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. If the auditor transfers all public records to the District upon completion of this Agreement, the auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public records 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 systems of the District.

IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT PFM GROUP CONSULTING, LLC., 3501 QUADRANGLE BLVD., STE. 270, ORLANDO, FL 32817, 407-723-5900.

This agreement provides for a contract period of one (1) year with the option of one (1) additional, one-year renewals upon the written consent of both parties. Our fee for these services will not exceed $4,200 for the September 30, 2022. The fees for the fiscal years, 2023, 2024, 2025 and 2026 will not exceed $4,400, $4,600, $4,800 and $5,000, respectively, unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.

We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis. We acknowledge that the District must submit its annual Audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year. Accordingly, we will deliver a draft audit to the District no later than May 1, 2023. All accounting records (including, but not limited to, trial balances, general ledger detail, vendor files, bank and trust statements, minutes, and confirmations) for the fiscal year ended September 30, 2022 must be provided to us no later than March 15, 2023, in order for us to deliver a draft audit to the District no later than May 1, 2023. If the draft is timely reviewed by management, the final audit will be provided no later than June 1, 2023.

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.

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 suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid 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 may be 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.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2019 peer review report accompanies this letter.

Amelia National Community Development District	5

We appreciate the opportunity to be of service to Amelia National Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. This letter, with any addendum if applicable, constitutes the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties.

Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Amelia National Community Development District.

By: 	 Title: 	 Date: 	

AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT

Update on Pond Aeration Progress

AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT

Ratification of Payment Authorizations 152 – 154

C O M M U N IT y	AMELIA NATIONAL
DEVELOPMENT	DISTRICT

Payment Authorization 152
6/30/2022

Item

Payee	Invoice#

FY22
General

	No.		Fund

	1	PFM Group Consulting LLC		
	FedEx: May 2022	OE-EXP-06-0002	$	121.19	
	2	Prosser IRe. - 
,f. ogio_eeeri s1. vices Ttirough 05/31/22	
4821_3	
IS	
1,042.36	
		
TOTAL	
$	
1,163.55	

			/;)/1J	
	
Secretary/Assistant Secretary				

u/l#J-7- t?Jz!¼:  7;f£
?

AMELIA NATIONAL
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 153
7/14/2022

FY22
Item	Payee	Invoice#	General

1	Atlantic Pipe Services (paid ck 1536)		
Drainage Repairs	22-0506-1	$ 17,800.00	
2	FPL (paid online)			
95440 BERMUDA DR #PUMP; 05/18/22-06/17/22	Acct: 29680-15020	$	90.62	
94000 HEMLOCK CT #PUMP; 05/18/22-06/17/22	Acct: 45589-42159	$	33.97	
95025 AMELIA NATIONAL PKWY #PUMP; 05/18/22-06/17/22	Acct: 54293-42156	$	84.24	
95005 AMELi/\ NATIONAL PKWY #ENTRANCE; 05/18/22-06/17/22	Acct: 83521-45521	$	32.78	
3	Grau and Associates			
Audit FY 2021	22798	$	700.00	
4	Kutak Rock			
District Counsel Through 05/31/22	3068615	$	1,746.50	

5	The Lake Doctors, Inc.	
<,		
Water Management Services: July 2022	672512	$	2,500.00	
	
...:..		
6	Leland Management				
Management Fee: July 2022	22015	$	800.00		
7	PFM Group Consulting LLC				
Billable Expenses: May/June 2022	120874	$	2,328.75		
District Management Fee: July 2022	DM-07-2022-01	$	2,7§0.00		
8	Prosser Inc.				
Engineering Services Through 05/31/22	48214	$	3,500.00		
				
	TOTAL	$  32,366.86		

No.	Fund

'	•

,r{,$'o'!-y/4:?>v

Secretary/Assistant Secretary	.I	Chairperson/ \fice-Chairperson

AMELIA NATIONAL
COMMUNITY	DEVELOPMENT	DISTRICT

Payment Authorization 154
7/21/2022

FY22

Item	Payee	Invoice#	General
No.		Fund	
1	The Greenery, Inc.			
Landscape Maintenance: July .2022	692929	$	2,360.00	
Irrigation Repairs	693587	$	81.58	
2	PFM Group Consulting LLC			
FedEx:-June 2022	OE-EXP-07-0002	$	7.12	
3	Prosser Inc' .			
Engineering Services Through 05/31/22	48213	$	1,042.36	
Stormwater Needs Analysis Services Through 06/30/22	48292	$	2,500.00	
4	Supervisor Fees: Meeting 07/14/2022			
Stephen Kearney Julie Stoia
Jean Stanley	

f,:
-l	$	200.00
$	200.00
$	200.00	
John C. Calkins		$	200.00	
			
	TOTAL	$	6,791.06	

Secretary/Assistant Secretary	/	Chairperson/ lJ.ic&-Chairpe o

AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT

Review and Consideration of District Financials

Amelia National CDD Statement of Financial Position As of 6/30/2022

General Fund

Debt Service Fund - 2021

Assets

Debt Service Fund - 2006A

Construction
Fund

Long Term Debt	Total Group

Current Assets
General Checking - CNB State Board of Administration Assessments Receivable
Available Carryforward from FY2021
Offset Available Carryforward from FY2021 Assessments Receivable
Revenue 2021 Refund
Interest 2021 Refund
Prepayment 2021 Assessments Receivable Debt Service Reserve - 2006A Revenue - 2006A
Interest 2006A Prepayment 2006A
Acquisition/Construction - 2006A Deferred Cost - 2006A
Cost of Issuance 2021 Refund Total Current Assets

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments

Total Assets

Current Liabilities Accounts Payable Deferred Revenue Deferred Revenue Deferred Revenue
Total Current Liabilities

$149,205.52 5,923.27
17,327.77
24,352.92
(24,352.92)

$25,568.80 351,992.19
0.05
133,997.41

$104,541.75 243,222.76
6,389.74
0.04

$172,456.56	$511,558.45	$356,853.96	
$0.00	$0.00	
$172,456.56	$511,558.45	$356,853.96	

Liabilities and Net Assets		
$6,961.58
17,327.77
$25,568.80		
	$104,541.75	
$24,289.35	$25,568.80	$104,541.75	

2,699.67

$38,061.02 198,151.82
8,016.64
$244,229.48

$0.00

$244,229.48

$0.00

$149,205.52 5,923.27
17,327.77
24,352.92
(24,352.92)
25,568.80
351,992.19
0.05
133,997.41
104,541.75
243,222.76
6,389.74
0.04
2,699.67
38,061.02
198,151.82
8,016.64

$0.00	$1,285,098.45

$738,301.86	$738,301.86
7,041,698.14	7,041,698.14

$7,780,000.00	$7,780,000.00

 	
$7,780,000.00	$9,065,098.45

$6,961.58 17,327.77
25,568.80
104,541.75

$0.00	$154,399.90

Amelia National CDD Statement of Financial Position As of 6/30/2022

General Fund	Debt Service	Debt Service	Construction	Long Term Debt	Total	
	Fund - 2021	Fund - 2006A	Fund	Group		

Long Term Liabilities
Revenue Bonds Payable - Long-Term Total Long Term Liabilities			

$0.00		

$0.00		

$0.00		
$7,780,000.00

$7,780,000.00		
$7,780,000.00

$7,780,000.00	
Total Liabilities	$24,289.35		$25,568.80		$104,541.75		$0.00		$7,780,000.00		$7,934,399.90	

Net Assets
Net Assets, Unrestricted
Net Assets - General Government
Current Year Net Assets - General Government

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets - General Government
Total Net Assets

Total Liabilities and Net Assets	

$183,653.14										

$183,653.14	
	(151,467.87)										(151,467.87)	
	115,981.94										115,981.94	
			$695,444.07								695,444.07	
			(209,454.42)								(209,454.42)	
					$370,880.13						370,880.13	
					(118,567.92)						(118,567.92)	
							$278,303.47				278,303.47	
							(34,073.97)				(34,073.97)	
							(0.02)				(0.02)	

$148,167.21		

$485,989.65		

$252,312.21		

$244,229.48		

$0.00		

$1,130,698.55	

$172,456.56		

$511,558.45		

$356,853.96		

$244,229.48		

$7,780,000.00		

$9,065,098.45	

Amelia National CDD Statement of Activities As of 6/30/2022

Debt Service Fund - 2021	Debt Service Fund - 2006A	Construction
Fund	Long Term Debt
Group	Total	
				
$166,713.83	
				98,190.72	
				0.26	
$361,217.54				361,217.54	
268,977.80				268,977.80	
	$242,989.25			242,989.25	
	(10,476.65)			(10,476.65)	
		$10,476.65		10,476.65	
$630,195.34	$232,512.60	$10,476.65	$0.00	$1,138,089.40	
				
$3,800.00	
				2,927.00	
				3,717.38	
				24,750.00	
				7,200.00	
				4,250.00	
				4,841.00	
				4,488.59	
				5,000.00	
				125.00	
				4,000.00	
				2,000.00	
				2,730.00	
				30.00	
				1,278.50	
				1,430.00	
				597.32	
				175.00	
				1,775.36	
				3,804.00	
				1,136.95	
				3,645.71	
				24,045.00	
				22,953.00	
				13,658.99	
				4,600.00	
$735,000.00				735,000.00	
104,671.05				104,671.05	
	$150,000.00			150,000.00	
	201,562.50			201,562.50	

General Fund

Revenues

On-Roll Assessments Off-Roll Assessments
Other Income & Other Financing Sources On-Roll Assessments
Other Assessments Off-Roll Assessments Inter-Fund Transfers Inter-Fund Transfers
Total Revenues

Expenses

$166,713.83 98,190.72
0.26

 		  	 
$264,904.81

Supervisor Fees	$3,800.00	
Public Official Insurance	2,927.00	
Trustee Services	3,717.38	
Management	24,750.00	
Field Management	7,200.00	
Dissemination Agent	4,250.00	
Property Appraiser	4,841.00	
District Counsel	4,488.59	
Assessment Administration	5,000.00	
Reamortization Schedule	125.00	
Audit	4,000.00	
Arbitrage Calculation	2,000.00	
Legal Advertising	2,730.00	
Bank Fees	30.00	
Contingency/Miscellaneous	1,278.50	
Web Site Maintenance	1,430.00	
Office Misc (Postage, Tel, Copies, Etc.)	597.32	
Dues, Licenses, and Fees	175.00	
Electric	1,775.36	
General Insurance	3,804.00	
General Repair & Maintenance	1,136.95	
Irrigation	3,645.71	
Lake Maintenance	24,045.00	
Landscaping Maintenance & Material	22,953.00	
Landscape Improvements	13,658.99	
Entry Decorations	4,600.00	
Principal Payment		
Interest Payments		
Principal Payments		
Interest Payments		

Amelia National CDD Statement of Activities As of 6/30/2022

General Fund	Debt Service	Debt Service	Construction	Long Term Debt	Total	
	Fund - 2021	Fund - 2006A	Fund	Group		

Financial Advisor
Total Expenses	

$148,958.80		

$839,671.05		

$351,562.50		$45,000.00

$45,000.00		

$0.00		45,000.00
$1,385,192.35	
Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income Interest Income
Total Other Revenues (Expenses) & Gains (Losses)	

$35.93

$35.93		

$21.29

$21.29		

$481.98

$481.98		

$449.38

$449.38		

$0.00		

$35.93 21.29
481.98
449.38
$988.58	
Change In Net Assets	$115,981.94		($209,454.42)		($118,567.92)		($34,073.97)		$0.00		($246,120.44)	

Net Assets At Beginning Of Year	
$32,185.27		
$695,444.07		
$370,880.13		
$278,303.45		
$0.00		
$1,376,812.92	

Net Assets At End Of Year	
$148,167.21		
$485,989.65		
$252,312.21		
$244,229.48		
$0.00		
$1,130,698.55	

Amelia National CDD
Budget to Actual
For the Month Ended 6/30/22

Year To Date

	Actual		Budget	

Revenues				
Assessments	$264,904.55		$210,971.25	
Other Income & Other Financing Sources	$0.26		$0.00	
Net Revenues	$264,904.81		$210,971.25	
General & Administrative Expenses				
Supervisor Fees	$3,800.00		$4,500.00	
Public Official Insurance	2,927.00		2,333.25	
Trustee Fees	3,717.38		5,625.00	
District Management Fees	24,750.00		24,750.00	
Management Fees - Field	7,200.00		7,200.00	
Dissemination Agent	4,250.00		4,500.00	
Property Appraiser Fee	4,841.00		4,350.00	
District Counsel	4,488.59		3,000.00	
Assessment Administration	5,000.00		3,750.00	
Reamortization Schedule	125.00		375.00	
Audit Fees	4,000.00		4,875.00	
Arbitrage	2,000.00		750.00	
Legal Advertising	2,730.00		1,125.00	
Bank Fees	30.00		75.00	
Contingency/Miscellaneous	1,278.50		42,312.00	
Website Maintenance	1,430.00		1,800.00	
Office Misc (Phone/Postage/Copies/Supplies/etc)	597.32		187.50	
Dues, Licenses & Fees	175.00		131.25	
Electric	1,775.36		2,250.00	
General Insurance	3,804.00		3,032.25	
Repairs & Maintenance - Entry	1,136.95		3,750.00	
Lake Maintenance	24,045.00		45,750.00	
Landscape Maintenance	22,953.00		26,250.00	
Landscape Improvement	13,658.99		10,500.00	
Repairs & Maintenance - Irrigation/wetland tree main	3,645.71		6,000.00	
Entry Decorations	4,600.00		1,800.00	
Total General & Administrative Expenses	$148,958.80		$210,971.25	
Income (Loss) from Operations	$115,946.01		$0.00	
Other Income (Expense)				
Interest Income	$35.93		$0.00	
Total Other Income (Expense)	$35.93		$0.00	
Net Income (Loss)	$115,981.94		$0.00	

Variance

$53,933.30

$53,933.56		$281,295.00	

-$700.00 593.75
-1,907.62
0.00
0.00
-250.00
491.00
1,488.59
1,250.00
-250.00
-875.00
1,250.00
1,605.00
-45.00
-41,033.50
-370.00
409.82
43.75
-474.64
771.75
-2,613.05
-21,705.00
-3,297.00
3,158.99
-2,354.29
2,800.00
-$62,012.45		
$6,000.00 3,111.00
7,500.00
33,000.00
9,600.00
6,000.00
5,800.00
4,000.00
5,000.00
500.00
6,500.00
1,000.00
1,500.00
100.00
56,416.00
2,400.00
250.00
175.00
3,000.00
4,043.00
5,000.00
61,000.00
35,000.00
14,000.00
8,000.00
2,400.00
$281,295.00	
$115,946.01		$0.00	

$35.93		
$0.00	

$0.26

$35.93

$115,981.94

Adopted FY 2022 Budget

$281,295.00
$0.00

$0.00

$0.00

   

AMELIA NATIONAL COMMUNITY DEVELOPMENT DISTRICT

Staff Reports