CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT

SARASOTA COUNTY

Regular Board Meeting November 19, 2025
11:00 A.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

www.centralparccdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA CENTRAL PARC
COMMUNITY DEVELOPMENT DISTRICT
5005 Schubert Trail North Port, Florida 34287
REGULAR BOARD MEETING
November 19, 2025
11:00 A.M.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public
Approval of Minutes
September 9, 2025 Regular Board Meeting & Public Hearing Minutes…	Page 2
Old Business
New Business
Consider Resolution No. 2025-09 – Adopting Fiscal Year 2024/2025 Amended Budget…	Page 7
Consider Resolution No. 2025-10 – Goals and Objectives Annual Report…	Page 12
Consider Ratification of Phase 3 Acquisition…	Page 15
Consider Ratification of FPL Accounts
Consider Ratification of Selection for Phase 3 Landscaping Contractor…	Page 26
Discussion Regarding Insurance
Auditor Selection Committee
Ranking of Proposals/Consider Selection of an Auditor…	Page 41
Administrative Matters
Staff Reports
District Manager
District Counsel
District Engineer
Comments from the Public for Items Not on the Agenda
Board Member Comments
Adjourn

Publication Date 2025-11-10

Subcategory Miscellaneous Notices

CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT NOTICE OF REGULAR
BOARD MEETING
NOTICE IS HEREBY GIVEN that the Central Parc Community Development District (the District) will hold a Regular Board Meeting (the Meeting) on November 19, 2025, at 11:00 a.m. at 5005 Schubert Trail, North Port, Florida 34287. The Meeting is being held for the necessary purpose of addressing any agenda items which may properly come before the Board.
A copy of the agenda for this Meeting may be obtained at the offices of the District Manager, c/o Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, or by contacting the District Manager at 561-630-4922 and/or toll free at 1-877-737-4922 during normal business hours. The Meeting is open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. The Meeting may be continued to a date, time and place to be specified on the record at the Meetings.
Any person requiring special accommodations in order to access and participate in the Meeting because of a disability or physical impairment should contact the District Managers office at least forty-eight (48) hours prior to the Meeting. If you are hearing and speech impaired, please contact the Florida Relay Services by dialing 7-1-1, or 1-800-955-8771 (TTY)/1-800-955-8770 (Voice), for aid in contacting the District Managers office.
Anyone requiring assistance in order to obtain access to the Meeting should contact the District Managers office at least forty-eight (48) hours prior to the Meeting. Similarly, any person requiring or that otherwise may need assistance accessing or participating in this Meeting because of a disability or physical impairment is strongly encouraged to contact the District Managers office at least forty-eight (48) hours in advance so that arrangements may be made.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the Meeting is advised that person will need a verbatim record of proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be made.
Meetings may be cancelled from time to time without advertised notice. District Manger
CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT
www.centralparccdd.org
PUBLISH: SARASOTA HERALD TRIBUNE 11/10/25

CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT PUBLIC HEARING & REGULAR BOARD MEETING SEPTEMBER 9, 2025

CALL TO ORDER

The September 19, 2025, Regular Board Meeting of the Central Parc Community Development District (the “District”) was called to order at 2:00 p.m. in the Meeting Room across from Suite A14 in the offices located at 19503 S. West Villages Parkway, #A4, Venice, Florida 34293.

PROOF OF PUBLICATION

Proof of publication was presented which showed that notice of the Regular Board Meeting had been published in the Sarasota Herald Tribune on August 20, 2025, as legally required.

ESTABLISH A QUORUM

A quorum was established with the following Supervisors in attendance:

Chair	Kim Fields	Present via phone	
Vice Chair	Matthew Mootz	Present	
Supervisor	Alexis Lamb	Present	
Supervisor	Catherine Edelen	Present	
Supervisor	Kelly Levin	Absent	

Staff in attendance were:

Michelle Krizen	District Manager	Special District Services, Inc.	
Mike Eckert (via phone)	District Counsel	Kutak Rock LLP	
Peter Van Buskirk	District Engineer	Kimley-Horn and Associates, Inc.	

See attached for additional people in attendance.

ADDITIONS OR DELETIONS TO THE AGENDA

There was a consensus of the Board to add a discussion regarding utility transfer under New Business.

COMMENTS FROM THE PUBLIC

The Board Members and staff were introduced and a brief explanation of their roles were given to the residents in attendance. The public speaking policy was also explained to the members of the audience.
Mike Cappellette stated that the homeowners had an issue with the developer, primarily due to the lack of communication.

APPROVAL OF MINUTES
June 17, 2025, Regular Board Meeting

A motion was made by Ms. Lamb, seconded by Ms. Edelen and passed unanimously approving the minutes of the June 17, 2025, Regular Board Meeting, as presented.

OLD BUSINESS
There were no Old Business items to come before the Board.

NEW BUSINESS
Consider Resolution No. 2025-04 – Resetting Public Hearing Date to Adopt Fiscal Year 2025/2026 Final Budget

Resolution No. 2025-04 was presented, entitled:

RESOLUTION 2025-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT RATIFYING THE ACTIONS OF THE DISTRICT MANAGER IN RE-SCHEDULING AND RE-NOTICING THE PUBLIC HEARINGS ON THE PROPOSED BUDGET FOR FISCAL YEAR 2025/2026 AND THE LEVY OF OPERATIONS AND MAINTENANCE ASSESSMENTS; AMENDING RESOLUTION 2025-02 AND 2025-03 TO RESET THE PUBLIC HEARINGS THEREON FOR September 9, 2025, AT 2:00 P.M. AT 5005 SCHUBERT TRAIL, NORTH PORT, FLORIDA, 34287.
This resolution ratifies all actions taken by staff in the rescheduling of the Public Hearing.

A motion was made by Ms. Lamb, seconded by Mr. Mootz and passed unanimously adopting Resolution No. 2025-04, as presented, setting the Public Hearing for September 9, 2025.

Consider Resolution No. 2025-05 – Adopting a Fiscal Year 2025/2026 Meeting Schedule

Resolution No. 2025-05 was presented, entitled:

RESOLUTION NO. 2025-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2025/2026 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

A motion was made by Ms. Lamb, seconded by Ms. Edelen and passed unanimously adopting Resolution No. 2025-05, as presented.

Consider Resolution No. 2025-06 – Removing an Officer of the District

Resolution No. 2025-06 was presented, entitled:

RESOLUTION 2025-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT REMOVING AN OFFICER OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE.

A motion was made by Mr. Mootz, seconded by Ms. Edelen and passed unanimously adopting Resolution No. 2025-06, as presented.

Consider Ratification of Agreement between the District and MG Electrical Developers, Inc. for Aeration System Installation and Electrical Services

A motion was made by Mr. Mootz, seconded by Ms. Lamb and passed unanimously ratifying the agreement between the District and MG Electrical Developers, Inc. for aeration system installation and electrical services, as presented.

Consider Ratification of Opening FPL Accounts in District’s Name

FPL accounts have been opened in the District name for aeration, gates and irrigation.
A motion was made by Ms. Lamb, seconded by Ms. Edelen and passed unanimously ratifying the opening of FPL accounts in the District’s name, as presented.
Consider Appointment of Audit Committee and Approval of Evaluation Criteria

A motion was made by Mr. Mootz, seconded by Ms. Lamb and passed unanimously appointing the entire District Board as the Audit Committee and approving the Evaluation Criteria, as presented.

Consider Ratification of Repair Items Completed by Sabal Trace

DR Horton terminated the agreement and the developer will repair damages caused by sub-contractors.
A motion was made by Mr. Mootz, seconded by Ms. Lamb and passed unanimously ratifying the repair items completed by Sabal Trace, as presented.
The Regular Board Meeting was recessed and the Public Hearing was then opened.
PUBLIC HEARING
Proof of Publication

Proof of publication was presented which showed that notice of the Regular Board Meeting had been published in the Sarasota Herald Tribune on August 13, 2025, and August 20, 2025, as legally required.

Receive Public Comment on Fiscal Year 2025/2026 Final Budget

Mike Cappellette asked about the Security line item and it was explained that that item was for physical on-site security. It was further noted that at this time it has not been needed.

Questions were raised regarding turnover. Mr. Eckert explained the Chapter 190 process.

Further questions were raised regarding HOA issues. Mr. Mootz and Sabrina Traeger agreed to meet to discuss those issues with the residents.

The Public Hearing was then closed and the Regular Board Meeting was reconvened.

Consider Resolution No. 2025-07 – Adopting a Fiscal Year 2025/2-26 Final Budget

Resolution No. 2025-07 was presented, entitled:

RESOLUTION 2025-07
[FY 2025/2026 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

Ms. Krizen reviewed the budget line items, providing a brief explanation for those in attendance. The overall budget has decreased from last year.
The Board directed that engineering be further reduced to $7,500; Legal to $10,000; and Roadway Repairs/Reserves/Sidewalk Maintenance to $7,500. The Effluent Water was discussed and the Board agreed that the high bill received was an isolated incident; $25,000 is the correct budget number.

A motion was made by Ms. Edelen, seconded by Ms. Lamb and passed unanimously adopting Resolution No. 2025-07, as amended.

Consider Resolution No. 2025-08 – Adopting a Fiscal Year 2025/2026 Annual Assessment
Resolution No. 2025-08 was presented, entitled:
RESOLUTION 2025-08
[FY 2025/2026 ASSESSMENT RESOLUTION]
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2025/2026 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

Page 4 of 5

A motion was made by Ms. Lamb, seconded by Ms. Edelen and passed unanimously adopting Resolution No. 2025-08, as presented.

ADMINISTRATIVE MATTERS

There were no Administrative Matters to come before the Board.

STAFF REPORTS
District Manager

It was noted that the next meeting was scheduled November 11, 2-25, at 2:00 p.m.

District Counsel

Mr. Eckert reminded the Board of the ethics training requirements.

District Engineer

Mr. Van Buskirk had nothing further to report.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA
Al Danielo and Mike Cappelletti both would like more communication from the HOA. This will be discussed outside of the District meeting.
BOARD MEMBER COMMENTS

There were no further comments from the Board Members.

ADJOURNMENT

There being no further business to come before the Board, a motion was made by Ms. Lamb, seconded by Ms. Edelen and passed unanimously adjourning the meeting at 3:00 p.m.

ATTESTED BY:

Secretary/Assistant Secretary	Chairperson/Vice-Chair

Page 5 of 5

RESOLUTION NO. 2025-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2024/2025 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Central Parc Community Development District (“District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an Amended Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT, THAT:

Section 1.  The Amended Budget for Fiscal Year 2024/2025 attached hereto as Exhibit “A” is hereby approved and adopted.
Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 19th day of November, 2025.

ATTEST:	CENTRAL PARC
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Central Parc Community Development District

Amended Final Budget For Fiscal Year 2024/2025
October 1, 2024 - September 30, 2025

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET

AMENDED FINAL BUDGET
CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET
10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
O&M Assessments	618,983	115,000	115,000	
Developer Contribution	0	460,000	319,302	
Debt Assessments	727,500	683,861	683,861	
Interest Income	240	2,900	2,845	
Total Revenues	$	1,346,723	$	1,261,761	$	1,121,008	
				
ADMIN EXPENDITURES				
Supervisor Fees	0	0	0	
Lake Maintenance	0	0	0	
Management	26,016	26,016	26,016	
Legal	38,000	30,000	27,137	
Assessment Roll	4,000	4,000	4,000	
Audit Fees	5,000	5,300	5,300	
Arbitrage Rebate Fee	650	650	650	
Insurance	6,580	6,220	6,220	
Legal Advertisements	8,000	4,000	2,689	
Miscellaneous	1,200	600	361	
Postage	300	250	238	
Office Supplies	1,200	400	372	
Dues & Subscriptions	175	175	175	
Trustee Fees	4,500	4,246	4,246	
Continuing Disclosure Fee	1,000	1,000	1,000	
Website Management	1,000	1,000	1,000	
Total Admin Expenditures	$	97,621	$	83,857	$	79,404	
				
Maintenance Expenditures				
Engineering/Inspections	23,000	12,000	8,318	
Lake Maintenance	32,525	11,000	7,967	
Landscaping	225,000	99,645	99,645	
Irrigation (Includes FPL)	30,000	100,000	78,661	
Street Lighting	128,000	1,000	0	
Surface Water Management Maintenance	10,842	1,000	0	
Roadway Repairs/Reserve/Sidewalk Maintenance	16,096	1,000	0	
Soft Gate Maintenance	10,000	1,000	0	
Security	9,000	0	0	
Miscellaneous Maintenance (Maks Tractor Service)	0	1,725	1,425	
Fountain And Aeration Project	0	258,000	118,020	
Total Maintenance Expenditures	$	484,463	$	486,370	$	314,036	
				
Total Expenditures	$	582,084	$	570,227	$	393,440	
				
REVENUES LESS EXPENDITURES	$	764,639	$	691,534	$	727,568	
				
Bond Payments	(683,850)	(683,861)	(683,861)	
				
BALANCE	$	80,789	$	7,673	$	43,707	
				
County Appraiser & Tax Collector Fee	(26,930)	0	0	
Discounts For Early Payments	(53,859)	0	0	
				
EXCESS/ (S+ORTFALL)	$	-	$	7,673	$	43,707	
				
Carryover From Prior Year	0	0	0	
				
NET EXCESS/ (S+ORTFALL)	$	-	$	7,673	$	43,707	

Fund Balance As Of 9/30/2024	
Projected FY 2024/2025 Activity	
Fund Balance As Of 9/30/2025	

$3,209	
$7,673	
$10,882	

AMENDED FINAL BUDGET
CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND - SERIES 2024
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET 10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Interest Income	100	0	35,452	
Bond Proceeds (Debt Service)	0	0	0	
Prepaid Bond Collection	0	0	119,134	
NAV Assessment Collection	0	0	0	
Developer Contribution - Debt	683,850	0	564,727	
Total Revenues	$	683,950	$	-	$	719,313	
				
EXPENDITURES				
Principal Payments	130,000	0	130,000	
Interest Payments	552,090	0	519,799	
Transfer to Construction (2024)	0	0	17,229	
Bond Redemption	1,860	0	0	
Total Expenditures	$	683,950	$	-	$	667,028	
				
Excess/ (Shortfall)	$	-	$	-	$	52,285	

FUND BALANCE AS OF 9/30/24	
FY 2024/2025 ACTIVITY	
FUND BALANCE AS OF 9/30/25	

$939,357	
$0	
$939,357	

Notes
Reserve Fund Balance = $683,850*. Revenue Account Balance = $307,792*. Revenue Account To Be Used To Make 11/1/2025 Interest Payment Of $274,452. Capitalized Interest Was Set-Up Through November 2024.
* Approximate Amounts

Series 2024 Bond Information

Original Par Amount =	$9,620,000	Annual Principal Payments Due:	
Interest Rate =	4.90% - 6.00%	May 1st	
Issue Date =	May 2024	Annual Interest Payments Due:	
Maturity Date =

Par Amount As Of 9/30/25 =	May 2054

$9,490,000	May 1st & November 1st	

RESOLUTION NO. 2025-10

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN ANNUAL REPORT OF GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the CENTRAL PARC Community Development District (the “District”) is a local unit of special-purpose government organized and existing under and pursuant to Chapters 189 and 190, Florida Statutes, as amended; and

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified as Chapter 2024-136, Laws of Florida, and creating Section 189.0694, Florida Statutes; and

WHEREAS, the District adopted Resolution 2024-06 on September 30, 2024, establishing goals and objectives for the District and creating performance measures and standards to evaluate the District’s achievement of those goals and objectives; and

WHEREAS, pursuant to Section 189.0694, Florida Statutes, the District must adopt and publish on its website an annual report prior to December 1st of each year, describing the goals and objectives achieved by the district, as well as the performance measures and standards used by the district to make this determination, and any goals or objectives the district failed to achieve.
WHEREAS, the District Manager has the annual report of the District’s goals, objectives, and performance measures and standards attached hereto and made a part hereof as Exhibit A (the “Annual Report”) and presented the Annual Report to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the attached annual report of the goals, objectives and performance measures and standards.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT, THAT:
SECTION 1. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.

SECTION 2. The District Board of Supervisors hereby adopts the Annual Report regarding the District’s success or failure in achieving the adopted goals and objectives and directs the District Manager to take all necessary actions to comply with Section 189.0694, Florida Statutes.

SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 19th day of November, 2025.

ATTEST:			 COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Exhibit A: Annual Report of Performance Measures/Standards

Exhibit A

Program/Activity:	District Administration
Goal:	Remain compliant with Florida Law for all district meetings
Objectives:
Notice all District regular, special, and public hearing meetings
Conduct all post-meeting activities
District records retained in compliance with Florida Sunshine Laws
Performance Measures:
All Meetings publicly noticed as required (YES)
Meeting minutes and post-meeting action completed (YES)
District records retained as required by law (YES)

Program/Activity:	District Finance
Goal:	Remain Compliant with Florida Law for all district financing activities
Objectives:
District adopted fiscal year budget
District amended budget at end of fiscal year
Process all District finance accounts receivable and payable
Support District annual financial audit activities
Performance Measures:
District adopted fiscal year budget (YES)
District amended budget at end of fiscal year (YES)
District accounts receivable/payable processed for the year (YES)
“No findings” for annual financial audit (NO)
If “yes” explain

Program/Activity:	District Operations
Goal:	Insure, Operate and Maintain District owned Infrastructure & assets
Objectives:
Annual renewal of District insurance policy(s)
Contracted Services for District operations in effect
Compliance with all required permits
Performance Measures:
District insurance renewed and in force (YES)
Contracted Services in force for all District operations (YES)
Permits in compliance (YES)

BILL OF SALE
(Central Pare Phase 3)

KNOW  ALL  MEN  BY  THESE  PRESENTS,	that  SABAL  TRACE  DEVELOPMENT
PARTNERS, LLC, a Florida limited liability company, whose address for purposes hereof is 550 SE 5th Avenue, Apt. 304S, Boca Raton, Florida 33432 ("Grantor"), for and in consideration of the sum of Ten Dollars ($10.00) and other valuable consideration, to it paid by CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT, a local unit of special purpose government organized and existing under Chapter 190, Florida Statutes ("District"), whose address is c/o Special District Services, Inc., 19503 S. West Villages Parkway, #A3, Venice, Florida 34293; the receipt whereof is hereby acknowledged, has granted, bargained, sold, transferred and delivered, and by these presents does grant, bargain, sell, transfer, and deliver unto the District, its successors and assigns, the following described property, assets and rights (collectively, the "Personal Property"), to-wit:

See Exhibit A attached hereto and incorporated herein by this reference.

TO HAVE AND TO HOLD all of the Personal Property unto the District, its successors and assigns, for the District's own use forever, free and clear and discharged of and from any and all obligations, claims or liens to the extent arising under or through Grantor.
AND the Grantor does hereby represent and warrant to the District, its successors and assigns, that
(a) Grantor has not previously conveyed the Personal Property to any other party; (b) all contractors and subcontractors furnishing services or materials relative to the Personal Property, pursuant to contracts with Grantor, have been paid in full, and (c) Grantor has no actual knowledge (without duty of investigation) of any defects in the Personal Property. Subject only to the express representations and warranties set forth above, the Personal Property is conveyed by Grantor to the District, and the District hereby accepts the Personal Property, in its "as-is" condition.

[Signatures Begin on Following Page}

[Grantor's Signature Page to Bill of Sale}
!JWITNESS WHEREOF, Grantor has caused this instrument to be delivered in its name this 2D"""
day of	C;:?/??he Y"	, 2025.

Signed, sealed and delivered in th,_...=,,.,, ce of:

GRANTOR:

SABAL TRACE DEVELOPMENT PARTNERS, LLC,
a Florida limited liability company

w

By: Fields-Realty, LLC
a Florida limited liability company,

	 ;A

itsMit

By i�

�\eiis�Authorized Member

STATE OF fLORI�A f{c�TH- U.�L( Nf\
COUNTY OF l"'-""t:-4� k 
The foregoing instru�nt was &�ledged before me by means of [d;'hysical presence or [_] online notarization, this�oay of	be r-	, 2025, by Kim B. Fields, as Authorized Member of  Fields-Realty, LLC,  a  Florida  limited  liability  company,  as  Manager  of  SABAL  TRACE
DEVELOPMENT PARTNERS, LLC, a Florida limited liability company, on behalf of said company, who

[_6fs personally known to me or [_J

produced 	 as identification.

NOTARY;:c	�

<=?<t:�

@;,_b

Print or Stamp Name: Sir. ...,	'(,,,'f
My Commission Expires:

Stefan Nolet
NOTARY PUBLIC
Buncombe County North Carolina
My Commission Expires September 21, 2028

NOTARY SEAL:

[Signatures Continue on Following Page]

{District's Signature Page to Bill of Sale]

DISTRICT:

Signed, sealed and delivered in the presence of:

-;:;C�R ,+;,:,

CENTRAL PARC COMMUNITY
DEVELOPMENT DISTRICT, a local unit of special purpose government, organized and existing under Chapter 190, Florida Statutes

By��

PriniNam;Tatt Mootz
Title: Vice Chairperson, Board of Supervisors

•��AMt>

STATE OF FLORIDA
COUNTY OF Si:\ f2-P.::>'VTA
The foregoing instrument was acknowledged before me by means of �hysical presence or[_] online notarization, this lfe..._ day of Oc. 'fO(k_�_. 2025, by Matt Mootz, as Vice-Chairperson of the Board of Supervisors of Central Pare South Community Development District, a local unit of special purpose government.
organized and existing under Chapter 190, Flo�Statutes, on behalf of said entity, who LJ is personally known
to me or�	produced '# ,z I tl'il$.l Jct;1..,,S  as identification.

V 

""-•-<� ,:;l_,_i_, 
NOTARY PUB�-.:
Print or Stamp Name:	/�fl.�ri I< J.  Ft::r2/::.o
My Commission Expires:	t;, I?,  / 2-o ZO,
NOTARY SEAL:

<..,. FRANK JOSEPH FFJW>

t..flllli MYfYJNlfmJONt 1W

�

EXPlltES: June02,2029

Exhibit A

Personal Property

All of Grantor's right, title and interest in and to all fixtures and improvements owned by Grantor associated with the District's capital improvements plan (a) on, under or within the below-described real property in Sarasota County, Florida (the "Real Property"), and (b) described on Exhibit B attached to this Bill of Sale (herein, collectively, the "Fixtures and Improvements"), all together with all of Grantor's right, title, interest and benefit in, to, and under, the following plans, reports and documents relating to the Fixtures and Improvements or the operation of the Fixtures and Improvements: (i) all plans, designs, construction and development drawings, engineering and soil reports and studies, surveys, testing, permits, and approvals; and
(ii) all third-party guaranties, affidavits, warranties, bonds, claims, lien waivers, indemnifications, and agreements given with respect to the construction, installation or composition of the Fixtures and Improvements:

REAL PROPERTY

Tracts 100, 505, 516, 517 and 660 through 683, inclusive, CENTRAL PARC PHASE 3, according to the plat thereof as recorded in Plat Book 59, Pages 294 through 305, inclusive, of the Public Records of Sarasota County, Florida (the "Plat"), together with the appurtenances thereto, including, without limitation, such public utility easements, private access easements, private drainage easements, lake maintenance and access easements, irrigation easements and landscape buffer easements dedicated and set apart to the District on the Plat, subject to all easements, covenants, conditions, restrictions, reservations and other matters of record, including, without limitation, the Plat.

Exhibit B

Phase 3 Personal Property

All of the following Fixtures and Improvements located within or upon the Real Property:

Earthwork - All earthwork, including blasting, excavation, stockpiling, compacting, and erosion control related to stormwater management, utilities, and roadways, located within or upon the Real Property.
Stormwater Management - All drainage and surface water management systems, including, but not limited to, sod, surface water control structures, and pipes, located within or upon the Real Property.

Roadways - All public roads, pavement, curbing, and other physical improvements, located within or upon the rights-of-way designated as Tract 100 (Road Right-of-Way) on the Plat.

Hardscape/Landscape/lrrigation - All landscape, including, but not limited to, plants, trees, timber, shrubbery, and other landscaping and plantings; all hardscaping components; and irrigation systems, including, but not limited to, wells, pumps, pipes, structures, fittings, valves, spray heads, and related system components, located within or upon the Real Property.
Professional Services - These include (i) engineering, surveying, and architectural fees, (ii) permitting and plan review costs, (iii) development/construction management services fees that are required for the design, permitting, construction, and acceptance of the public improvements and community facilities, and associated legal fees and costs, to the extent associated with the Real Property.

Environmental Conservation and Mitigation - This includes required wetland mitigation and the design, permitting, and construction of environmental mitigation structures associated with the Real Property.

Work Product - Any and all site plans, construction and development drawings, plans and specifications, documents, surveys, engineering and soil reports and studies, licenses, permits, zoning approvals, entitlements, building permits, demolition and excavation permits, curb cut and right-of-way permits, utility pennits, drainage rights, bonds, and similar or equivalent private and governmental documents of every kind and character whatsoever pertaining or applicable to or in any way connected with the development, construction, and ownership of the public improvements for the project as described in the Master Engineer's Report, as supplemented by the Supplement to Engineer's Report, dated April 28, 2020, the Second Supplement to Engineer's Report, dated May 31, 2023, and the Third Supplement to Engineer's Report, dated March 20, 2024.

Prepared by and after recording return to:
Stephanie M. Cua, Esq. Mahoney Law Group, P.A. 2240 Belleair Road
Suite 210
Clearwater, Florida 33764

RECORDED IN OFFICIAL RECORDS INSTRUMENT# 2025153582	2	PG(S)
10/20/2025 2:18 PM KAREN E. RUSHING
CLERK OF THE CIRCUIT COURT SARASOTA COUNTY, FLORIDA
SIMPLIFILE	Receipt# 3409038

PARTIAL RELEASE OF MORTGAGE
KNOW ALL MEN BY THESE PRESENTS, that for and in consideration of the sum of Ten Dollars ($10.00) and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the undersigned, being the Mortgagee and holder of that certain Mortgage and Assignment of Rents and Leases by SABAL TRACE DEVELOPMENT PARTNERS, LLC, a Florida limited liability company, as Mortgagor, and FIELDS-REALTY, LLC, a Florida limited liability company, as Mortgagee dated October 10, 2017, and recorded October 24, 2017 in Official Records Instrument# 2017131382, as modified by that certain Mortgage Modification and Receipt of Future Advance Agreement dated December 14, 2022, and recorded December 28, 2022 in Official Records Instrument# 2022200643, and Mortgage Modification and Receipt of Future Advance Agreement dated December 31, 2024, and recorded July 28, 2025 in Official Records Instrument# 2025113363, together with that certain UCC-1 Financing Statement recorded October 24, 2017 in Official Records Instrument# 2017131383, as affected by that certain UCC-3 Financing Statement recorded December 28, 2022 in Official Records Instrument# 2022200644, and UCC-3 Financing Statement recorded October 13, 2025 in Official Records Instrument# 2025150420, and UCC-3 Financing Statement recorded October 13, 2025 in Official Records Instrument # 2025150531, all of the Official Records of Sarasota County, Florida (collectively, the "Mortgage"), encumbering that certain property described therein ("Mortgaged Property"), does hereby discharge and release from the lien of the Mortgage the following described portion of the Mortgaged Property:

Tracts 100, 505, 516, 517 and 660 through 683, inclusive, CENTRAL PARC PHASE 3, according to the plat thereof as recorded in Plat Book 59, Pages 294 through 305, inclusive, of the Public Records of Sarasota County, Florida.

Mortgagee does not hereby deem the underlying indebtedness discharged nor the promissory note evidencing such indebtedness as satisfied, it being expressly the intent of Mortgagee solely to release and discharge only that portion of the Mortgaged Property as specifically described above.

[Signatures on following page.]

[Signature page to Partial Release o•f Mortgage.}	I
IN WITNESS WHEREOF, the undersigned has set its hand and seal this�+�dayof�
2025.

MORTGAGEE:
FIELDS-REAL TY, LLC,
a Florida limited liability company

�JJL

By
i?imB.FieJs:�rized Member

STATE OF fibORIEMe No r4h <A.rol (u�
COUNTY OF B	\( y'\C-0 �  be.,

The foregoing instrume�as acknowle<jged before me by means of [�ysical presence or [_] online notarization, this IP.:_ oay of Oc,f,o be r  2025, by Kim B. Fields, as Authorized Me�   of Fields-Realty, LLC, a Florida limited liability company, on behalfofsaid company, who is

[6	personally known to me or [_]

has produced 	 as identification.

N
p	".=_!_J_�_...._:;=	  ;_
My Commission Expires: _::......,'--l----=...:'--1--	,�

NOTARY SEAL:

Stefan Nolet
NOTARY PUBLIC
Buncombe County North Carolina
My Commission Expires September 21, 2028

Consideration: $I0.00 Documentary Stamps: $.70

Prepared by and after recording return to:
Stephanie M. Cua, Esq. MAHONEY LAW GROUP, P.A.
2240 Belleair Road, Suite 2 IO
Clearwater, Florida 33764

Parcel Identification Number: 0999001010

RECORDED IN OFFICIAL RECORDS INSTRUMENT# 2025153583	4	PG(S)
10/20/2025 2:18 PM KAREN E. RUSHING
CLERK OF THE CIRCUIT COURT SARASOTA COUNTY, FLORIDA
SIMPLIFILE	Receipt# 3409038

Doc Stamp-Deed: $0.70

SPECIAL WARRANTY DEED
(Central Pare Phase 3)

THIS SPECIAL WARRANTY DEED ("Deed") is made this 1G+h day of	{)t.,-/2; h.ev  2025, by SABAL TRACE DEVELOPMENT PARTNERS, LLC, a Florida limited liability company ("Grantor"), whose address is 550 SE 5th Avenue, Apt. 304S, Boca Raton, Florida 33432, in favor of CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT, a local unit of special purpose government organized and existing under Chapter 190, Florida Statutes ("Grantee"), whose address is c/o Special District Services, Inc., 19503 S. West Villages Parkway, #A3, Venice, Florida 34293.
WITNESSETH, that Grantor, for and in consideration of the sum of Ten and 00/100 Dollars ($10.00), and other valuable consideration, lawful money of the United States of America, to it in hand paid by Grantee, the receipt whereof is hereby acknowledged, has granted, bargained, sold and conveyed to Grantee, its successors and assigns forever, all of the following described land in Sarasota County, Florida ("Property"):

See Exhibit A attached hereto and incorporated herein by this reference.

TO HAVE AND TO HOLD the Property, together with the tenements hereditaments and appurtenances thereunto appertaining, including, without limitation, such public utility easements, private access easements, private drainage easements, lake maintenance and access easements, irrigation easements and landscape buffer easements dedicated and set apart to the District on the Plat (as defined on Exhibit A of this Deed), unto Grantee, its successors and assigns, in fee simple forever, for the purposes set forth on the Plat. By acceptance hereof, Grantee acknowledges its responsibility for maintenance and operation of the Property.

This conveyance is made subject to: (a) taxes for the year 2025 and subsequent years; (b) governmental requirements and restrictions (including, without limitation, zoning and land use ordinances);
(c) all easements, covenants, conditions, restrictions, reservations and other matters of record, including, without limitation, the Plat.

THIS IS A CONVEYANCE OF PROPERTY TO THE COMMUNITY DEVELOPMENT DISTRICT. NO CONSIDERATION HAS BEEN DELIVERED FOR THIS TRANSFER, AND ONLY MINIMUM DOCUMENTARY STAMP TAXES ARE DUE.
Subject to the matters noted in this Deed, Grantor does hereby warrant title to the Property, and will defend the same against the lawful claims of all persons claiming by, through or under Grantor, but against none other.

[Signatures Begin on Following Page}

Phase 3

[Grantor's Signature Page to Special Warranty Deed}

IN WITNESS WHEREOF, Grantor has executed this Deed as of the date first above written.

int

e of:

Signed, sealed and delivered

GRANTOR:

SABAL TRACE DEVELOPMENT PARTNERS, LLC,
a Florida limited liability company

By: Fields-Realty, LLC

u��

r

a Florida limited liability company,
its Manz	,	_
By,	1i
Kfim B. Fields, �rized Member

STATE oPH:ottmA  fJo<lTH- Ut-�LoJA
COUNTY OF 61.c.l\.C.OMk 
The foregoing instrument was a  owledged before me by means of [6hysical presence or (_] online notarization, this //;-ft-. day of  1c/ol,tir 	, 2025, by Kim B. Fields, as Authorized Member of  Fields-Realty, LLC,  a  Florida  limited  liability  company,  as  Manager  of  SABAL  TRACE
DE�OPMENT PARTNERS, LLC, a Florida limited liability company, on behalf of said company, who
L6is personally known to me or [_] produced 	 as identification.

Print or Stamp Name: �

i/e+

My Commission Expires: Q"1_ /2-l<J;J."i{_
T 	I
NOTARY SEAL:

Stefan Nolet
NOTARY PUBLIC
Buncombe County North Carolina
My Commission Expires September 21, 2028

{Signatures Continued on Following Page}

[Grantee's Signature Page to Special Warranty Deed}

Signed, sealed and delivered
in the presence of:

IL!u;��b�t	-
Print Name:  C,,4n.1•7 &t:J.&:lc"iJ
Address: 	u/4�.$...���-\.
-'P..i.'C<�---YLtl&J.;;.'Iil,;; I  .t:�

I�x/  (iµ.�	.

/,)	I	)	,	33f6/
Print Name:  JJAR..i e "-I c: i�.A/N..$
Address: .. J.2.. LJ- ,4 M_JQL.�_ Av i,:?'fv v£
	Ef2'""-1 c t-fARL.DI[}� PL.
�:!3'7y/3

ACCEPTED BY GRANTEE:
CENTRAL PARC COMMUNITY
DEVELOPMENT DISTRICT, a local unit of special purpose government, organized and existing under Chapter 190, F!.ori.da Statutes
,,··r7//t/./A'/��c:;:,-.�;;;,,?_i/�..-�,,·}n.t,:-J
By: -----1--/,Ll t,7/V, ./1._.,';'_	�"'--+.,::---- 
Print Name:,.Matt Mootz	•
Title: Vice-Chairperson, Board of Supervisors

STATE OF FLORfDA
Q	. A  /Y),,,r',!!.r•
COUNTY OF	-::>fte-...,._,� I,,'/

The foregoing instrument was acknowledged before me by means of r8,.physical presence or [_Jonline
notarization, this _l_Jq day of _'Jl,t;.:f.J2fi.t;!!;.�., 2025, by Mali Mootz, as Vice-Chairperson of the Board of
Supervisors of C<.'ntral Pare Community Development District, a local unit of �pecial purpose government, organized and ex.isting under Chapter 190, f!QI.ida .S.ialld��. on behalf of said entity, who [._J is personally known to me or i6rrovidcd J.:"?p,,.L'!!Yi_�_}df::,t:J,��s identification,

NOTARY SEAL:

Phase 3

Exhibit A

Property

Tracts 100,505,516,517 and 660 through 683, inclusive, CENTRAL PARC PHASE 3, according to the plat thereof as recorded in Plat Book 59, Pages 294 through 305, inclusive, of the Public Records of Sarasota County, Florida (the "Plat").

Phase 3

LANDSCAPE MAINTENANCE AGREEMENT
BY AND BETWEEN CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT AND FLORIDA ULS OPERATING, LLC FOR PHASE 3 LANDS
This Agreement (“Agreement”) is made and entered into this 1st day of November, 2025, by and between:
Central Parc Community Development District, a local unit of special purpose government established pursuant to Chapter 190, Florida Statutes, located in Sarasota County, Florida, with an address of 19503 S. West Villages Parkway, #A3, Venice, Florida 34293 (“District”) and
FLORIDA ULS OPERATING, LLC, (d/b/a “United Land Services”) Delaware limited liability company, whose address for purposes of this ASO is 12276 San Jose Boulevard, Suite 747, Jacksonville, Florida 32223-8617 (the “Contractor” and, together with the District, the “Parties”).

RECITALS

Whereas, the District was established for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and

Whereas, the District has a need to retain an independent contractor to provide landscape maintenance services for the Phase 3 lands within and around the District (“Phase 3 Lands”).; and
WHEREAS, Contractor represents that it is qualified to serve as a landscape maintenance contractor and provide those services (“Services”) as described in Exhibit A, attached hereto and incorporated by reference herein (“Services”); and
Whereas, the District and Contractor warrant and agree that they have all right, power and authority to enter into and be bound by this Agreement.

Now, therefore, in consideration of the recitals, agreements, and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Parties, the Parties agree as follows:
Incorporation of Recitals. The recitals stated above are true and correct and by this reference are incorporated by reference as a material part of this Agreement.
Description of Work and Services.

The District desires that the Contractor provide professional landscape maintenance services for the Phase 3 Lands within presently accepted standards. Upon all Parties signing this Agreement, the Contractor shall provide the District with the Services identified in Exhibit A.

While providing the Services, the Contractor shall assign such staff as may be required, and such staff shall be responsible for coordinating, expediting, and controlling all aspects to assure completion of the Services.
The Contractor shall provide the Services as shown in Exhibit A of this Agreement. Contractor shall solely be responsible for the means, manner and methods by which its duties, obligations and responsibilities are met to the satisfaction of the District.

This Agreement grants to Contractor the right to enter the lands that are subject to this Agreement, for those purposes described in this Agreement, and Contractor hereby agrees to comply with all applicable laws, rules, and regulations.

SCOPE OF LANDSCAPE MAINTENANCE SERVICES. The Contractor will provide landscape maintenance services within and around the Phase 3 Lands. The duties, obligations, and responsibilities of Contractor are to provide the material, tools, skill, and labor necessary for the Services as described in Exhibit A on the Phase 3 Lands as identified and shaded in green on the map attached hereto as Exhibit B. To the extent any of the provisions of this Agreement are in conflict with the provisions of Exhibit A, this Agreement controls.
Manner of Contractor’s Performance. The Contractor agrees, as an independent contractor, to undertake work and/or perform such services as specified in this Agreement or any addendum executed by the Parties or in any authorized written work order by the District issued in connection with this Agreement and accepted by the Contractor. All work shall be performed in a neat and professional manner reasonably acceptable to the District and shall be in accordance with industry standards. The performance of the Services by the Contractor under this Agreement and related to this Agreement shall conform to any written instructions issued by the District.

Should any work and/or services be required which are not specified in this Agreement or any addenda, but which are nevertheless necessary for the proper provision of services to the District, such work or services shall be fully performed by the Contractor as if described and delineated in this Agreement.

The Contractor agrees that the District shall not be liable for the payment of any work or services not included in Section 3 unless the District, through an authorized representative of the District, authorizes the Contractor, in writing, to perform such work.
The District shall designate in writing a person to act as the District’s representative with respect to the services to be performed under this Agreement. The District’s representative shall have complete authority to transmit instructions, receive information, interpret and define the District’s policies and decisions with respect to materials, equipment, elements, and systems pertinent to the Contractor’s services.
The District hereby designates the District Manager to act as its representatives.

Upon request by the District Manager, the Contractor agrees to meet with the District’s representative to walk the property to discuss conditions, schedules, and items of concern regarding this Agreement.
Contractor shall use all due care to protect the property of the District, its residents, and landowners from damage. Contractor agrees to repair any damage resulting from Contractor’s activities and work within twenty-four (24) hours.
Compensation; Term.

As compensation for Services described in this Agreement, the District agrees to pay the Contractor Two Thousand, Seven Hundred, Thirty Six Dollars ($2,736.00) per month.
The term of this Agreement shall be from November 1, 2025, through October 31, 2026, unless terminated earlier in accordance with the provisions of this Agreement.
If the District should desire additional work or services, or to add additional areas to be maintained, the Contractor agrees to negotiate in good faith to undertake such additional work or services. Upon successful negotiations, the Parties shall agree in writing to an addendum, addenda, or change order to this Agreement. The Contractor shall be compensated for such agreed additional work or services based upon a payment amount acceptable to the Parties and agreed to in writing.
The District may require, as a condition precedent to making any payment to the Contractor, that all subcontractors, materialmen, suppliers or laborers be paid and require evidence, in the form of Lien Releases or partial Waivers of Lien, to be submitted to the District by those subcontractors, material men, suppliers or laborers, and further require that the Contractor provide an Affidavit relating to the payment of said indebtedness. Further, the District shall have the right to require, as a condition precedent to making any payment, evidence from the Contractor, in a form satisfactory to the District, that any indebtedness of the Contractor, as to services to the District, has been paid and that the Contractor has met all of the obligations with regard to the withholding and payment of taxes, Social Security payments, Workmen’s Compensation, Unemployment Compensation contributions, and similar payroll deductions from the wages of employees.

The Contractor shall maintain records conforming to usual accounting practices. As soon as may be practicable at the beginning of each month, the Contractor shall invoice the District for all services performed in the prior month and any other sums due to the Contractor. The District shall pay the invoice amount within thirty (30) days after the invoice date. The Contractor may cease performing services under this Agreement if any payment due hereunder is not paid within thirty (30) days of the invoice date. Each monthly invoice will include such supporting information as the District may reasonably require the Contractor to provide.

Insurance.

The Contractor shall maintain throughout the term of this Agreement the following insurance:
Worker’s Compensation Insurance in accordance with the laws of the State of Florida.
Commercial General Liability Insurance covering the Contractor’s legal liability for bodily injuries, with limits of not less than $2,000,000 combined single limit bodily injury and property damage liability and covering at least the following hazards:
Independent Contractors Coverage for bodily injury and property damage in connection with subcontractors’ operation.
Employer’s Liability Coverage with limits of at least $1,000,000 (one million dollars) per accident or disease.
Automobile Liability Insurance for bodily injuries in limits of not less than $1,000,000 combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by the Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed.
The District, its staff, consultants, and supervisors shall be named as additional insured. The Contractor shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty (30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier rated A-8 or higher by AM Best, licensed to conduct business in the State of Florida.

If the Contractor fails to have secured and maintained the required insurance, the District has the right but not the obligation to secure such required insurance in which event, the Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District’s obtaining the required insurance.

Indemnification.

Contractor agrees to defend, indemnify, and hold harmless the District and its officers, agents, employees, successors, assigns, members, affiliates, or representatives from any and all liability, claims, actions, suits, liens, demands, costs, interest, expenses, damages, penalties, fines, judgments against the District, or loss or damage, whether monetary or otherwise, arising out of, wholly or in part by, or in connection with the Services to be performed by Contractor, its subcontractors, its employees and agents in

connection with this Agreement, including litigation, mediation, arbitration, appellate, or settlement proceedings with respect thereto. For avoidance of doubt, indemnification obligation of the Contractor herein requires the Contractor to indemnify the District for any and all percentage of fault attributable to Contractor for in any claims arising hereunder (whether such claim is against the District, the Contractor or the District and Contractor as jointly liable parties) regardless of whether the District is adjudged to be more or less than 50% at fault. Contractor further agrees that nothing herein shall constitute or be construed as a waiver of the District's limitations on liability contained in section 768.28, Florida Statutes, or other statute.

Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorneys’ fees, paralegal fees, expert witness fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), any interest, expenses, damages, penalties, fines, or judgments against the District.
Limitations on Governmental liability. Nothing in this Agreement shall be deemed as a waiver of the District’s sovereign immunity or the District’s limits of liability as set forth in Section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under such limitations of liability or by operation of law.
Compliance with Governmental Regulation. The Contractor shall keep, observe, and perform all requirements of applicable local, State, and Federal laws, rules, regulations, or ordinances. If the Contractor fails to notify the District in writing within five (5) days of the receipt of any notice, order, required to comply notice, or a report of a violation or an alleged violation, made by any local, State, or Federal governmental body or agency or subdivision thereof with respect to the services being rendered under this Agreement or any action of the Contractor or any of its agents, servants, employees, or materialmen, or with respect to terms, wages, hours, conditions of employment, safety appliances, or any other requirements applicable to provision of services, or fails to comply with any requirement of such agency within five (5) days after receipt of any such notice, order, request to comply notice, or report of a violation or an alleged violation, the District may terminate this Agreement, such termination to be effective upon the giving of notice of termination.

LIENS AND CLAIMS. The Contractor shall promptly and properly pay for all labor employed, materials purchased, and equipment hired by it to perform under this Agreement. The Contractor shall keep the District’s property free from any materialmen’s or mechanic’s liens and claims or notices in respect to such liens and claims, which arise by reason of the Contractor’s performance under this Agreement, and the Contractor shall immediately discharge any such claim or lien. In the event that the Contractor does not pay or satisfy such claim or lien within three (3) business days after the filing of notice thereof, the District, in addition to any and all other remedies available under this Agreement, may terminate this Agreement to be effective immediately upon the giving of notice of termination.

Default and Protection Against Third Party Interference. A default
by either party under this Agreement shall entitle the other to all remedies available at law or in

equity, which may include, but not be limited to, the right of damages, injunctive relief, and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third party. Nothing contained in this Agreement shall limit or impair the District’s right to protect its rights from interference by a third party to this Agreement.

Custom and Usage. It is hereby agreed, any law, custom, or usage to the contrary notwithstanding, that the District shall have the right at all times to enforce the conditions and agreements contained in this Agreement in strict accordance with the terms of this Agreement, notwithstanding any conduct or custom on the part of the District in refraining from so doing; and further, that the failure of the District at any time or times to strictly enforce its rights under this Agreement shall not be construed as having created a custom in any way or manner contrary to the specific conditions and agreements of this Agreement, or as having in any way modified or waived the same.
SUCCESSORS. This Agreement shall inure to the benefit of and be binding upon the heirs, executors, administrators, successors, and assigns of the Parties to this Agreement, except as expressly limited in this Agreement.
TERMINATION. The District agrees that the Contractor may terminate this Agreement with cause by providing thirty (30) days’ written notice of termination to the District stating a failure of the District to perform according to the terms of this Agreement; provided, however, that the District shall be provided a reasonable opportunity to cure any failure under this Agreement. The Contractor agrees that the District may terminate this Agreement immediately for cause by providing written notice of termination to the Contractor. The District shall provide thirty (30) days’ written notice of termination without cause. Upon any termination of this Agreement, the Contractor shall be entitled to payment for 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 the Contractor.

Permits and Licenses. All permits and licenses required by any governmental agency directly for the District shall be obtained and paid for by the District. All other permits or licenses necessary for the Contractor to perform under this Agreement shall be obtained and paid for by the Contractor.

ASSIGNMENT. Neither the District nor the Contractor may assign this Agreement without the prior written approval of the other. Any purported assignment without such written approval shall be void.
INDEPENDENT CONTRACTOR STATUS. In all matters relating to this Agreement, the Contractor shall be acting as an independent contractor. Neither the Contractor nor employees of the Contractor, if there are any, are employees of the District under the meaning or application of any Federal or State Unemployment or Insurance Laws or Old Age Laws or otherwise. The Contractor agrees to assume all liabilities or obligations imposed by any one or more of such laws with respect to employees of the Contractor, if there are any, in the performance of this Agreement. The Contractor shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Contractor shall have no authority to represent the District as an agent, employee, or in any other capacity, unless otherwise set forth in this Agreement.

Headings for Convenience Only. The descriptive headings in this Agreement are for convenience only and shall neither control nor affect the meaning or construction of any of the provisions of this Agreement.
Enforcement of Agreement. In the event that either the District or the Contractor is required to enforce this Agreement by court proceedings or otherwise, then the prevailing party shall be entitled to recover all fees and costs incurred, including reasonable attorneys’ fees and costs for trial, alternative dispute resolution, or appellate proceedings.

AGREEMENT. This instrument shall constitute the final and complete expression of this Agreement between the Parties relating to the subject matter of this Agreement.
AMENDMENTS. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both Parties.

AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of the Parties, the Parties have complied with all the requirements of law, and the Parties have full power and authority to comply with the terms and provisions of this Agreement.

NOTICES. All notices, requests, consents and other communications under this Agreement (“Notice or Notices”) shall be in writing and shall be hand delivered, mailed by First Class Mail, postage prepaid, or sent by overnight delivery service, to the Parties, as follows:
If to the District:	Central Parc Community Development District
19503 S. West Villages Parkway, #A3 Venice, Florida 34293
Attn: District Manager
With a copy to:	Kutak Rock LLP
107 West College Avenue Tallahassee, Florida 32301 Attn: Michael C. Eckert
If to the Contractor:	Florida ULS Operating, LLC,
(d/b/a “United Land Services”) 12276 San Jose Boulevard, Suite 747
Jacksonville, Florida 32223-8617 Attn: Brett Perez

Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for the Contractor may deliver Notices on behalf of the District and the Contractor. Any party or other person to whom Notices are to be sent or copied may notify

the Parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days’ written notice to the parties and addressees set forth in this Agreement.
Third Party Beneficiaries. This Agreement is solely for the benefit of the Parties hereto and no right or cause of action shall accrue upon or by reason, to or for the benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the Parties hereto any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors, and assigns.
Controlling Law and Venue. This Agreement and the provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. All actions and disputes shall be brought in the proper court and venue, which shall be Sarasota County, Florida.

PUBLIC RECORDS LAWS. Contractor understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Contractor acknowledges that the designated public records custodian for the District is Michelle Krizen (“Public Records Custodian”). Among other requirements and to the extent applicable by law, the Contractor shall 1) keep and maintain public records required by the District to perform the service;
2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which 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 the contract term if the Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Contractor’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the Contractor, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.
IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (941) 223-2475, MKRIZEN@SDSINC.ORG OR AT2501A BURNS ROAD PALM BEACH GARDENS, FL 33410.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.

Arm’s Length Transaction. This Agreement has been negotiated fully between the Parties as an arm's length transaction. The Parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the Parties are each deemed to have drafted, chosen, and selected the language, and any doubtful language will not be interpreted or construed against any party.
COUNTERPARTS. This instrument may be executed in any number of counterparts, each of which when executed and delivered shall constitute an original and such counterparts together shall constitute, one and the same instrument. Signature and acknowledgment pages, if any, may be detached from the counterparts and attached to a single copy of this document to physically form one document.
E-VERIFY. The Contractor shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Contractor shall register with and use the United States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate this Agreement immediately for cause if there is a good faith belief that the Contractor has knowingly violated Section 448.09(1), Florida Statutes. By entering into this Agreement, the Contractor represents that no public employer has terminated a contract with the Contractor under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.

COMPLIANCE WITH SECTION 20.055, FLORIDA STATUTES. The Contractor agrees
to comply with Section 20.055(5), Florida Statutes, to cooperate with the inspector general in any investigation, audit, inspection, review, or hearing pursuant to such section and to incorporate in all subcontracts the obligation to comply with Section 20.055(5), Florida Statutes.
Scrutinized Companies Statement. Contractor certifies it: (i) is not in violation of Section 287.135, Florida Statutes; (ii) is not on the Scrutinized Companies with Activities in Sudan List; (iii) is not on the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List; (iv) does not have business operations in Cuba or Syria; (v) is not on the Scrutinized Companies that Boycott Israel List; and (vi) is not participating in a boycott of Israel. If the Contractor is found to have submitted a false statement with regards to the prior sentence, has been placed on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or the Scrutinized Companies that Boycott Israel List, has engaged in business operations in Cuba or Syria, and/or has engaged in a boycott of Israel, the District may immediately terminate the Contract.

[CONTINUED ON FOLLOWING PAGE]

In witness whereof, the parties execute this agreement the day and year first written
above.
ATTEST:	CENTRAL PARC COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

WITNESS:	FLORIDA ULS OPERATING, LLC

By: 	 		 Print Name: 		By: 	
Its: 	

Exhibit A: Scope of Services Exhibit B: Maintenance Map Exhibit C:   Pricing Breakdown

EXHIBIT A

LANDSCAPE MAINTENANCE SPECIFICATIONS FOR
CENTRAL PARC CDD

LANDSCAPE MAINTENANCE PROGRAM
Turf Grass Mowing
Mowing schedule based on climate and turf type.
Mowing height to be adjusted based on turf type.
Cuts postponed because of weather to be made up as soon as possible.
Hard edging (concrete) will be done per cut, soft edge will be done every other cut. Landscape beds containing rock will not be mechanically edged.
Areas to small to mow will be completed with a string trimmer or push mower.
All debris created during maintenance operations will be removed and or blown from adjacent surfaces.
Ornamental Detailing
Detail operations will be completed in a sectional manner once monthly.
Plant material will be trimmed to retain the natural shape and function of the plant using Best Management Practices and techniques.
Trees will have trunks cleared of sprouts and elevated to 8’ in Green areas and 12’ in Paved areas.
Palms under 12’ will have brown fronds removed during detail rotation.
Post emergent herbicide will be used in landscape beds to control unwanted weeds and vegetation.
Fertilization & Pest Control Services
Applications will adhere to any State and Local ordinance including Blackout Periods.
Fertilizer composition (NPK, Nitrogen, Phosphorous, Potassium) will be determined based on site needs.
Pre and Post Emergent Herbicides will be used as needed to control weeds in turfgrass.
All applications will be used as directed by the manufacturers instructions for use and in accordance with all State and Federal regulations / guidelines.
Ornamental Plants, Trees & Palms will receive a balanced fertilizer at appropriate rates, typically in spring and fall months.

Irrigation Inspections & Maintenance
System will be routinely inspected for operational efficiency and condition.
Visual inspection will include controller and electronic components, spray and rotor heads and shrub risers.
Minor adjustments for efficiency will be made during inspection.
Repairs for malfunctioning, broken or worn out components (heads, line breaks, controllers and electronics, pumps, etc.) will be done after client approval.

Seasonal Color (Annuals) Installation
If cost is not included in the monthly billing, installation will be done upon authorized approval from Board or District Manager.
Flower type will be selected based on climate, availability at time of install and coordination with adjacent Neighborhood associations to ensure uniformity.
Flower beds will be maintained to remove faded or dead plants and to ensure optimal bloom production and neat appearance.
Commercial fertilizer will be applied to all areas at time of install with follow up applications of micronutrient, fungicide and pesticide based on flower type and Best Management Practices.
Standard Annuals to be used for quarterly changeouts. Premium varieties to incur additional cost.
Mulch & Pine Straw Installation
If cost is not included in the monthly billing, installation will be done upon authorized approval from Board Chair or District Manager.
Mulch will be installed at timeframe determined by CDD. Mulch to be Dyed Hardwood Blend, installed 1x per year upon approval.
Installation method to be determined by contractor, either bagged product or bulk install with blower truck.

Additional Services and Team Expectations:
Extra Services:
United Land Services will provide extra/special services based on agreement and specifications set forth by the Client.
Team Expectations:
United Land Services’ field personnel will be licensed for all applicable maintenance duties, including any pesticide applications, as required by law.
Appearance:
United Land Services’ team is required to maintain a professional and well-groomed appearance at all times.

Page 39

EXHIBIT B SERVICE MAP

14
4915-7727-4646.11

Exhibit C: Your Investment		
Central Parc CDD Phase 3		
Contract Maintenance	Monthly	Yearly	
Core Maintenance- (42)	$ 2,679	$ 32,148	
Includes Mowing, Edging, Weed-eating, Debris Blowing, Shrub Pruning, Tree Pruning (up to 12 ft.), Rejuvenation Pruning (native grass), Weeding and Cleanup.			
Irrigation Inspections- (12)	$ 39	$ 468	
Includes Adjusting Heads and Nozzles. Seasonal Clock Adjustments. Monthly Reports			
Fertilization & Chemical Treatments	$ 18	$ 216	
Includes Turf (5) and Shrub (2) Fertilization & Pest Control Applications.			
Total for Landscape Maintenance	$ 2,736	$ 32,832	

November 11, 2025

RE: Central Parc Community Development District

The Central Parc Community Development District is required to select an auditor to perform the audit for the district for the years ending September 30, 2025, September 30, 2026 and September 30, 2027; with an option for an additional two-year renewal.

In accordance with the Auditor Selection procedures as outlined by Florida Statute 218.391, the District has established the auditor selection criteria and has placed a legal advertisement requesting proposals from qualified audit firms.

The current auditor for the Central Parc Community Development District is the firm of Grau & Associates.
Grau & Associates was the only firm to respond to the legal advertisement requesting proposals to perform the fiscal year ending September 30, 2025, September 30, 2026 and September 30, 2027 audits. The proposed fee for the audit for fiscal year ending September 30, 2025 is $4,400.00. The proposed fee for the audit for fiscal year ending September 30, 2026 is $4,500.00. The proposed fee for the audit for fiscal year ending September 30, 2027 audit is $4,600.00. The proposed fee for the audit for fiscal year ending September 30, 2028 (option year) is $4,700.00. And the proposed fee for the audit for fiscal year ending September 30, 2029 (option year) is $4,800.00. The approved fee for the fiscal year ending September 30, 2024 audit, which Grau & Associates has completed, was $5,300.00. The proposed Audit Fee budget for Fiscal Year 2025/2026 is
$5,400.00.
Management would like to report that it is pleased with the professionalism and the competence of the Grau and Associates, partners and supporting staff.

It is recommended at this time that Grau & Associates be hired to perform the September 30, 2025, September 30, 2026 and September 30, 2027 annual government audits and also be selected, subject to fee adjustments for inflation, to perform the fiscal year end audits for the following two years (FYE 9/30/28 and 9/30/29).

Special District Services, Inc.

Proposal to Provide Financial Auditing Services:
CENTRAL PARC
Community Development District

Proposal Due: October 14, 2025 4:00PM
Submitted to:
Central Parc
Community Development District c/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410
Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES…	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

October 14, 2025

Central Parc Community Development District c/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410
Re:	Request for Proposal for Professional Auditing Services for the fiscal years ended September 30, 2025-2027, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Central Parc Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.
Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.
Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or David Caplivski, CPA (dcaplivski@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

10/16
Employees are CPAS

3

11

2

Grau’s Focus and Experience

Our Team

Year founded

Partners

Professional Staff

Administrative Professionals

Properly registered and licensed professional corporation by the state of FLORIDA

We are proud Members of the American Institute of Certified Public Accountants
&

9
Professional Groups

the Florida Institute of Certified Public Accountants

Services Provided

See next page for report and certificate

External quality review program: consistently receives a pass



Exter

prog

recei



Inter

moni

nternal: ongoing

quali

mon toring to maintain qual ty

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 32 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 48 hours; Accounting, Auditing and Other: 33 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau
“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
- David Caplivski

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.
Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)
(>300) Various Special Districts, including:

Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District

Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control

St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	32
Accounting, Auditing and Other	58
Total Hours	90 (includes of 4 hours of Ethics CPE)

David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District
Boca Raton Airport Authority	Old Plantation Water Control District
Broward Education Foundation	Pinetree Water Control District
CareerSource Brevard	 San Carlos Park Fire & Rescue Retirement Plan CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District
City of Lauderhill GERS	South Trail Fire Protection & Rescue District
City of Parkland Police Pension Fund	Town of Haverhill
City of Sunrise GERS	Town of Hypoluxo
Coquina Water Control District	Town of Hillsboro Beach
Central County Water Control District	Town of Lantana
City of Miami (program specific audits)	 Town of Lauderdale By-The–Sea Volunteer Fire Pension City of West Park	Town of Pembroke Park
Coquina Water Control District	Village of Wellington East Central Regional Wastewater Treatment Facl.	 Village of Golf
East Naples Fire Control & Rescue District

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	48
Accounting, Auditing and Other	33
Total Hours	81 (includes 4 hours of Ethics CPE)
Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 1998
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
	904-940-5850	

 Two Creeks Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2007
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
	813-933-5571	

 Journey’s End Community Development District	
Scope of Work	Financial audit Engagement Partner	Antonio J. Grau Dates	Annually since 2004
Client Contact	Todd Wodraska, Vice President
2501 A Burns Road
Palm Beach Gardens, Florida 33410
	561-630-4922	

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.

Is the recommendation cost effective?
Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2025-2029 are as follows:

  Year Ended September 30,			Fee		
2025	$4,400	
2026	$4,500	
2027	$4,600	
2028	$4,700	
2029	$4,800	
TOTAL (2025-2029)	$23,000	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional debt is issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

PARTIAL LIST OF CLIENTS

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority	✓	✓		✓	9/30	
Captain's Key Dependent District	✓			✓	9/30	
Central Broward Water Control District	✓			✓	9/30	
Collier Mosquito Control District	✓			✓	9/30	
Coquina Water Control District	✓			✓	9/30	
East Central Regional Wastewater Treatment Facility	✓		✓		9/30	
Florida Green Finance Authority	✓				9/30	
Greater Boca Raton Beach and Park District	✓			✓	9/30	
Greater Naples Fire Control and Rescue District	✓	✓		✓	9/30	
Green Corridor P.A.C.E. District	✓			✓	9/30	
Hobe-St. Lucie Conservancy District	✓			✓	9/30	
Indian River Farms Water Control District	✓			✓	9/30	
Indian River Mosquito Control District	✓				9/30	
Indian Trail Improvement District	✓			✓	9/30	
Key Largo Wastewater Treatment District	✓	✓	✓	✓	9/30	
Lake Asbury Municipal Service Benefit District	✓			✓	9/30	
Lake Padgett Estates Independent District	✓			✓	9/30	
Lake Worth Drainage District	✓			✓	9/30	
Lealman Special Fire Control District	✓			✓	9/30	
Loxahatchee Groves Water Control District	✓				9/30	
Old Plantation Water Control District	✓			✓	9/30	
Pal Mar Water Control District	✓			✓	9/30	
Pinellas Park Water Management District	✓			✓	9/30	
Pine Tree Water Control District (Broward)	✓			✓	9/30	
Pinetree Water Control District (Wellington)	✓				9/30	
Port of The Islands Community Improvement District	✓		✓	✓	9/30	
Ranger Drainage District	✓	✓		✓	9/30	
Renaissance Improvement District	✓			✓	9/30	
San Carlos Park Fire Protection and Rescue Service District	✓			✓	9/30	
Sanibel Fire and Rescue District	✓				9/30	
South Central Regional Wastewater Treatment and Disposal Board	✓				9/30	
South Indian River Water Control District	✓	✓		✓	9/30	
South Trail Fire Protection & Rescue District	✓			✓	9/30	
Spring Lake Improvement District	✓			✓	9/30	
St. Lucie West Services District	✓		✓	✓	9/30	
Sunrise Lakes Phase IV Recreation District	✓			✓	9/30	
Sunshine Water Control District	✓			✓	9/30	
Sunny Hills Units 12-15 Dependent District	✓			✓	9/30	
West Villages Improvement District	✓			✓	9/30	
Various Community Development Districts (452)	✓			✓	9/30	
TOTAL	491	5	4	484		

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing Central Parc Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.