Lakeside Landings Community Development District
12051 Corporate Blvd., Orlando, FL 32817
Phone: 407-723-5900; Fax: 407-723-5901
www.lakesidelandingscdd.com
The meeting of the Board of Supervisors for the Lakeside Landings Community Development District will be held Wednesday, May 20, 2020 at 2:00 p.m. using telephonic conferencing due to the COVID-19 Executive Orders 20-52, 20-69, & 20-112. The proposed agenda for this Board Meeting is found below.

Please use the following information to join the telephonic conferencing:

Phone:	1-844-621-3956	Participant Code:	796 580 192#

BOARD OF SUPERVISORS’ MEETING AGENDA
Organizational Matters
Call to Order
Roll Call
Public Comment Period (where members of the public desiring to speak on a specific agenda item may address the Board.)
Discussion regarding Executive Orders 20-52, 20-69 & 20-112
Consideration of the Minutes of the January 15, 2020 Board of Supervisors’ Meeting
Consideration of Mr. Wrenn’s Resignation Letter and Naming a Replacement Supervisor for Seat 3
Letter from Supervisor of Elections – Polk County
Consideration of Resolution 2020-04, General Election
Consideration of Resolution 2020-05, Designating a Date, Time and Location for the 2020 Landowners’ Meeting [suggested date of November 18, 2020]

Business Matters
Consideration of Resolution 2020-06, Designating Local Records Office
Consideration of Resolution 2020-07, Adopting Internal Controls Policy
Review and Acceptance of Fiscal Year 2019 Audit
Consideration of Duke Energy Right of Entry Permit
Consideration of Landscape Proposals
Flora Lawn
Paradise Lawns & Landscaping
Consideration of Resolution 2020-08, Approving Preliminary Budget for FY 2020 & Setting a Public Hearing Date [suggested date of August 19, 2020 at 2:00 p.m.]
Consideration of District Management Fee Increase Letter for Fiscal Year 2021
Ratification of Payment Authorization Nos. 92-109
Review of District Financial Statements

Staff Reports
Attorney
Engineer

Manager
Supervisor Requests and/or Audience Comments Adjournment

Lakeside Landings Community Development District

Executive Orders 20-52, 20-69 & 20-112

STATE OF FLORIDA
OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-52
(Emergency Management - COVID-19 Public Health Emergency)

WHEREAS, Novel Coronavirus Disease 2019 (COVID-19) is a severe acute respiratory illness that can spread among humans through respiratory transmission and presents with symptoms similar to those of influenza; and
WHEREAS, in late 2019, a new and significant outbreak of COVID-19 emerged in China;

and

WHEREAS, the World Health Organization previously declared COVID-19 a Public Health Emergency of International Concern; and
WHEREAS, in response to the recent COVID-19 outbreak in China, Iran, Italy, Japan and South Korea, the Centers for Disease Control and Prevention ("CDC") has deemed it necessary to prohibit or restrict non-essential travel to or from those countries; and
WHEREAS, on March 1, 2020, I issued Executive Order number 20-51 directing the Florida Department of Health to issue a Public Health Emergency; and
WHEREAS, on March 1, 2020, the State Surgeon General and State Health Officer declared a Public Health Emergency exists in the State of Florida as a result of COVID-19; and
WHEREAS, on March 7, 2020, I directed the Director of the Division of Emergency Management to activate the State Emergency Operations Center to Level 2 to provide coordination and response to the COVID-19 emergency; and
WHEREAS, as of March 9, 2020, eight counties in Florida have positive cases for COVID-19, and COVID-19 poses a risk to the entire state of Florida; and

WHEREAS, the CDC currently recommends community preparedness and everyday prevention measures be taken by all individuals and families in the United States, including voluntary home isolation when individuals are sick with respiratory symptoms, covering coughs and sneezes with a tissue and disposal of the tissue immediately thereafter, washing hands often with soap and water for at least 20 seconds, using of alcohol-based hand sanitizers with 60%-95% alcohol if soap and water are not readily available and routinely cleaning frequently touched surfaces and objects to increase community resilience and readiness for responding to an outbreak; and
WHEREAS, the CDC currently recommends mitigation measures for communities experiencing an outbreak including staying at home when sick, keeping away from others who are sick, limiting face-to-face contact with others as much as possible, consulting with your healthcare provider if individuals or members of a household are at high risk for COVID-19 complications , wearing a facemask if advised to do so by a healthcare provider or by a public health official, staying home when a household member is sick with respiratory disease symptoms if instructed to do so by public health officials or a health care provider; and
WHEREAS, as Governor, I am responsible for meeting the dangers presented to this state and its people by this emergency.
NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV, Section (l)(a) of the Florida Constitution, Chapter 252, Florida Statutes, and all other applicable laws, promulgate the following Executive Order to take immediate effect:
Section I. Because of the foregoing conditions, I declare a state of emergency exists in the State of Florida.

Section 2. I designate the Director of the Division of Emergency Management ("Director") as the State Coordinating Officer for the duration of this emergency and direct him to execute the State's Comprehensive Emergency Management Plan and other response, recovery, and mitigation plans necessary to cope with the emergency. Additionally, I designate the State Health Officer and Surgeon General as a Deputy State Coordinating Officer and State Incident Commander.
Pursuant to section 252.36(1)(a), Florida Statutes, I delegate to the State Coordinating

Officer the authority to exercise those powers delineated in sections 252.36(5)-(10), Florida Statutes, which he shall exercise as needed to meet this emergency, subject to the limitations of section 252.33, Florida Statutes. In exercising the powers delegated by this Order, the State Coordinating Officer shall confer with the Governor to the fullest extent practicable. The State Coordinating Officer shall also have the authority to:
Seek direct assistance and enter into agreements with any and all agencies of the United States Government as may be needed to meet the emergency.
Designate additional Deputy State Coordinating Officers, as necessary.

Suspend the effect of any statute, rule, or order that would in any way prevent, hinder, or delay any mitigation, response, or recovery action necessary to cope with this emergency.
Enter orders as may be needed to implement any of the foregoing powers; however, the requirements of sections 252.46 and 120.54(4), Florida Statutes , do not apply to any such orders issued by the State Coordinating Officer; however, no such order shall remain in effect beyond the expiration of this Executive Order, to include any extension.
Section 3. I order the Adjutant General to activate the Florida National Guard, as needed, to deal with this emergency.

Section 4. I find that the special duties and responsibilities resting upon some State, regional, and local agencies and other governmental bodies in responding to the emergency may require them to suspend the application of the statutes, rules, ordinances, and orders they administer. Therefore, I issue the following authorizations:
Pursuant to section 252.36(1)(a), Florida Statutes, the Executive Office of the Governor may suspend all statutes and rules affecting budgeting to the extent necessary to provide budget authority for state agencies to cope with this emergency. The requirements of sections
252.46 and 120.54(4), Florida Statutes, do not apply to any such suspension issued by the Executive Office of the Governor; however, no such suspension shall remain in effect beyond the expiration of this Executive Order, to include any extension.
Each State agency may suspend the provisions of any regulatory statute prescribing the procedures for conduct of state business or the orders or rules of that agency, if strict compliance with the provisions of any such statute, order, or rule would in any way prevent, hinder, or delay necessary action in coping with the emergency. This includes, but is not limited to, the authority to suspend any and all statutes, rules, ordinances, or orders which affect leasing, printing, purchasing, travel, and the condition of employment and the compensation of employees. For the purposes of this Executive Order, "necessary action in coping with the emergency" means any emergency mitigation, response, or recovery action: (1) prescribed in the State Comprehensive Emergency Management Plan ("CEMP"); or (2) ordered by the State Coordinating Officer. The requirements of sections 252.46 and 120.54, Florida Statutes, shall not apply to any such suspension issued by a State agency; however, no such suspension shall remain in effect beyond the expiration of this Executive Order, to include any extensions.

In accordance with section 465.0275, Florida Statutes, phannacists may dispense up to a 30-day emergency prescription refill of maintenance medication to persons who reside in an area or county covered under this Executive Order and to emergency personnel who have been activated by their state and local agency but who do not reside in an area or county covered by this Executive Order.
In accordance with section 252.38, Florida Statutes, each political subdivision within the State of Florida may waive the procedures and fonnalities otherwise required of the political subdivision by law pertaining to:
Perfonnance of public work and taking whatever prudent action is necessary to ensure the health, safety, and welfare of the community;
Entering into contracts; however, political subdivisions are cautioned against entering into time and materials contracts without ceiling as defined by 2 CFR 200.318(j) or cost plus percentage contracts as defined by 2 CFR 200.323(d);
Incurring obligations;

Employment of pennanent and temporary workers;

Utilization of volunteer workers;

Rental of equipment ;

Acquisition and distribution, with or without compensation, of supplies, materials, and facilities; and,
Appropriation and expenditure of public funds.

All State agencies responsible for the use of State buildings and facilities may close such buildings and facilities in those portions of the State affected by this emergency, to the extent necessary to meet this emergency. I direct each State agency to report the closure of any State

building or facility to the Secretary of the Department of Management Services. Under the authority contained in section 252.36, Florida Statutes, I direct each County to report the closure of any building or facility operated or maintained by the County or any political subdivision therein to the Secretary of the Department of Management Services. Furthermore, I direct the Secretary of the Department of Management Services to:
Maintain an accurate and up-to-date list of all such closures; and,

Provide that list daily to the State Coordinating Officer.

Section 5. I find that the demands placed upon the funds appropriated to the agencies of the State of Florida and to local agencies are unreasonably great and the funds currently available may be inadequate to pay the costs of coping with this emergency. In accordance with section 252.37(2), Florida Statutes, I direct that sufficient funds be made available, as needed, by transferring and expending moneys appropriated for other purposes, moneys from unappropriated surplus funds, or from the Budget Stabilization Fund.
Section 6. All State agencies entering emergency final orders or other final actions in response to this emergency shall advise the State Coordinating Officer contemporaneously or as soon as practicable.
Section 7. Medical professionals and workers, social workers, and counselors with good and valid professional licenses issued by states other than the State of Florida may render such services in Florida during this emergency for persons affected by this emergency with the condition that such services be rendered to such persons free of charge, and with the further condition that such services be rendered under the auspices of the American Red Cross or the Florida Department of Health.

Section 8. All activities taken by the Director of the Division of Emergency Management and the State Health Officer and Surgeon General with respect to this emergency before the issuance of this Executive Order are ratified. This Executive Order shall expire sixty days from this date unless extended.

IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Great Seal of the State of Florida to be affixed, at Tallahassee, this 9th day of

March, 2::0.._	.,..

ATTEST:

STATE OF FLORIDA
OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-69
(Emergency Management- COVID-19 -  Local Government Public Meetings)

WHEREAS, on March 1, 2020, I issued Executive Order 20-51 directing the Florida Department of Health to issue a Public Health Emergency as a result of COVID-19; and
WHEREAS, on March 1, 2020, the State Surgeon General and State Health Officer declared a Public Health Emergency exists in the State of Florida as a result of COVID-19; and
WHEREAS, on March 9, 2020, I issued Executive Order 20-52 declaring a state of emergency for the entire State of Florida as a result of COVID-19; and
WHEREAS, on March 16, 2020, President Donald J. Trump and the Centers for Disease Control and Prevention ("CDC") issued the "15 Days to Slow the Spread" guidance advising individuals to adopt far-reaching social distancing measures, such as working from home and avoiding gatherings of more than 10 people; and
WHEREAS, on March 17, 2020, I wrote a letter to Attorney General Ashley  Moody seeking an advisory opinion regarding concerns raised by local government bodies  about  their ability to hold meetings through teleconferencing and other technological means in order to protect the public and follow the CDC guidance regarding social distancing; and
WHEREAS, on March 19, 2020, Attorney General Ashley Moody delivered an opinion to me indicating that certain provisions of Florida law require a physical quorum be present for local government bodies to conduct official business, and that local government bodies may only conduct meetings by teleconferencing or other technological means if either a statute permits a quorum to be present by means other than in person, or that the in person requirement for constituting a quorum is lawfully suspended during the state of emergency; and

WHEREAS, it is necessary and appropriate to take action to ensure  that  COVID-19 remains controlled , and that residents and visitors in Florida remain safe and secure;
NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by rticle IV, Section (l)(a) of the Florida Constitution , Chapter 252, Florida Statutes, and all other applicable laws, promulgate the following Executive Order to take immediate effect:
Section 1.	I hereby suspend any Florida Statute that requires a quorum to be present in

person or requires a local government body to meet at a specific public place.

Section 2.	Local government  bodies may utilize communications media technology,

such as telephonic and video conferencing, as provided in section 120.54(5)(b)2., Florida Statutes.

Section 3. This Executive Order does not waive any other requirement  under the  Florida Constitution and "Florida's Government in the Sunshine Laws," including Chapter 286, Florida Statutes.
Section 4.	This Executive Order shall expire at the expiration of Executive Order 20- 52, including any extension.

IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Great Seal of the State of Florida to be affixed, at Tallahassee, this 20th da T of March, 20
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STATE OF FLORIDA
OFFICE OF THE GOVERNOR EXECUTIVE ORDER NUMBER 20-112
(Phase 1: Safe. Smart. Step-by-Step. Plan for Florida's Recovery)

WHEREAS, on March 9, 2020, I issued Executive Order 20-52 declaring a state of emergency for the entire State of Florida as a result of COVID-19; and
WHEREAS, on April 3, 2020, I issued Executive Order 20-91 and Executive Order

directing all persons in Florida to limit their movements and personal interactions outside of their home only to those necessary to obtain or provide essential services or conduct essential activities; and
WHEREAS, my administration has implemented a data-driven strategy devoted to

high-volume testing and aggressive contact tracing, as well as strict screening protocols in long-term care facilities to protect vulnerable residents; and
WHEREAS, data collected by the Florida Department of Health indicates the State

has achieved several critical benchmarks in flattening the curve, including a downward trajectory of hospital visits for influenza-like illness and COVID-19-like syndromic cases, a decrease in percent positive test results, and a significant increase in hospital capacity since March 1, 2020; and
WHEREAS, during the week of April 20, 2020, I convened the Task Force to Re­

Open Florida to evaluate how to safely and strategically re-open the State; and

WHEREAS, the path to re-opening Florida must promote business operation and economic recovery while maintaining focus on core safety principle s.

NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV, Section (l)(a) of the Florida Constitution and Chapter 252, Florida Statutes, and all other applicable laws, promulgate the following
Executive Order:

Section 1.	Phase 1 Recovery

In concert with the efforts of President Donald J. Trump and the White House Coronavirus Task Force, and based on guidance provided by the White House and the Centers for Disease Control and Prevention (CDC), the Occupational Safety and Health Administration (OSHA), and the Florida Surgeon General and State Health Officer, Dr. Scott Rivkees , I hereb y adopt the following in response to the recommendations in Phase 1 of the plan published by the Task Force to Re-Open Florida.
Section 2.	Responsible Individual Activity

All persons in Florida shall continue to limit their personal interactions outside the home ; however , as of the effective date of this order, persons in Florida may provide or obtain:
All services and activities currently allowed, i.e., those described in

Executive Order 20-91 and its attachments, which include activities detailed in Section 3 of Executive Order 20-91, the U.S. Department of Homeland Security in its Guidance on the Essential Critical Infrastructure Workforce and a list propounded by Miami-Dade County in multiple orders (as of April 1, 2020), as well as other services and activities approved by the State Coordinating Officer. Such services should continue to follow safety

guidelines issued by the CDC and OSHA. If necessary, employee screening or use of personal protective equipment should continue.
Additional services responsibly provided in accordance with Sections 3 and 4 of this order in counties other than Miami-Dade, Broward and Palm Beach. In Miami-Dade, Broward and Palm Beach counties, allowances for services and activities from Sections 3 and 4 of this order will be considered in consultation with local leadership.
Except as provided in Section 2(A)( I) of this order, senior citizens and individuals with a significant underlying medical condition (such as chronic lung disease, moderate-to-severe asthma, serious heart conditions, immunocompromised status, cancer, diabetes, severe obesity, renal failure and liver disease) are strongly encouraged to stay at home and take all measures to limit the risk of exposure to COVID-19.
For the duration of this order, all persons in Florida should:

l. Avoid congregating in large groups. Local jurisdictions shall ensure that groups of people greater than ten are not permitted to congregate in any public space that does not readily allow for appropriate physical distancing.
Avoid nonessential travel, including to U.S. states and cities outside of Florida with a significant presence ofCOVID-19.
Adhere to guidelines from the CDC regarding isolation for 14 days following travel on a cruise or from any international destination and any area with a significant presence of COVID-19.

This order extends Executive Order 20-80 (Airport Screening and Isolation) and Executive Order 20-82 (Isolation oflndividuals Traveling to Florida), with exceptions for persons in volve d in military, eme rgency, health or infrastructure response or involved in commercial activity. This order extends Sections 1 (C) and 1(D) of Executive Order 20-86 (Additional Requirements of Certain Individuals Traveling to Florida), which authorize the Department of Transportation, with assistance from the Florida Highway Patrol and county sheriffs, to continue to implement checkpoints on roadways as necessary.
Section.3.	Businesses Restricted by Previous Executive Orders

Unless I direct otherwise, for the duration of this order, the following applies to businesses directly addressed by my previous Executive Orders:
Bars, pubs and nightclubs that derive more than 50 percent of gross revenue from the

sale of alcoholic beverages shall continue to suspe nd the sale of alcoholic beverages for on-premises consumption. This provision extends Executive Order 20-68, Section 1 as modified by Executive Order 20-71, Sections 1 and 2.
Restaurants and food establishments licensed under Chapters 500 or 509, Florida Statutes, may allow on-premises consumption of food and beverage, so long as they adopt appropriate social distancing measures and limit their indoor occupancy to no more than 25 percent of their building occupancy. In addition, outdoor seating is permissible with appropriate social distancing. Appropriate social distancing requires maintaining a minimum of 6 feet between parties, only seating parties of 10 or fewer people and keeping bar counters closed to sea ting. This provision

extends Executive Order 20-68, Section 3 and supersedes the conflicting provisions of Executive Order 20-71, Section 2 regarding on-premises food consumption.
Gyms and fitness centers closed by Executive Order 20-71 shall remain closed.

0 . The prohibition on vacation rentals in Executive Order 20-87 remains in effect for the duration of this order.
E. The Department of Busine ss and Professional Regulation shall utilize its authorities under Florida law to implement and enforce the provisions of this  order  as appropriate.
Section 4.	Other Affected Business Services

Unless I direct othe rwise, for the duration of this order, the followin g applies to other business services affected by my previou s Executive Orders:
In-store retail sales establishments may open storefronts if they operate at no more than 25 percent of their building occupancy and abide by the safety guidelines issued by the CDC and OSHA.
Museums and libraries may open at no more than 25 percent of their building occupancy, provided, however, that (a) local public museums and loc al public libraries may operate only if permitted by local government, and (b) any components of museums or libraries that have interactive functions or exhibits, including child play areas, remain closed.
Section 5.	Medical Procedure s

Subject to the conditions outlined below, elective procedures prohibited by Exec utive Order 20-72 may resume when this order goes into effect. A hospital ambulatory surgical center , office surgery center, dental office, orthodontic office, endodontic office or other health care

practitioners ' office in the State of Florida may perform procedures prohibited by Executive Order 20-72 only if:
The facility has the capacity to immediately convert additional facility-identified surgical and intensive care beds for treatment of COVID-19 patients in a surge capacity situation;
The facility has adequate personal protective equipment (PPE) to complete all medical procedures and respond to COVID-19 treatment needs, without the facility seeking any additional federal or state assistance regarding PPE supplies;
The facility has not soug ht any additional federal, state, or local government assistance regarding PPE supplies since resuming elective procedures; and
The facility has not refused to provide support to and proactively engage with skilled nursing facilities, assisted living facilities and other long-term care residential providers.
The Agency for Health Care Administration and the Department of Health shall utilize their authority under Florida law to further implement and enforce these requirements. This order supersedes the conflicting provisions of Executive Order 20-72.
Section 6.	Previous Executive Orders Extended

The Executive Order 20-69 (Local Government Public Meetings) is extended for the duration of this order.
Section 7.	Enforcement

This order shall be enforced under section 252.47, Florida Statutes. Violation of this order is a second-degree misdemeanor pursuant to section 252.50, Florida Statutes, and is punishable by imprisonment not to exceed 60 days, a fine not to exceed $500, or both.

Section 8.	Effective Date

This order is effective at 12:0I a.m. on May 4, 2020.

IN TESTIMONY WHEREOF , I have hereunto set my hand and caused the Great Seal of the State of Florida to be affixed, at Tallahassee, this 29th day of April, 2020.

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LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT
NOTICE OF PUBLIC MEETING HELD DURING PUBLIC HEALTH EMERGENCY DUE TO COVID-19

Notice is hereby given that the Board of Supervisors (“Board”) of the Lakeside Landings Community Development District (“District”) will hold a regular meeting of the Board of Supervisors on May 20, 2020, at 2:00 p.m., to be conducted by means of communications media technology, pursuant to Executive Orders 20-52, 20-69, and 20-112 issued by Governor DeSantis on March 9, 2020, March 20, 2020, and April 29, 2020 respectively, and pursuant to Section 120.54(5)(b)2., Florida Statutes. The meeting is being held for the necessary public purpose of approving the Fiscal Year 2021 Proposed Budget and at such time the Board is so authorized and may consider any business that may properly come before it.

While it is necessary to hold the above referenced meeting of the District’s Board of Supervisors utilizing communications media technology due to the current COVID-19 public health emergency, the District fully encourages public participation in a safe and efficient manner. Toward that end, anyone wishing to listen and participate in the meeting can do so telephonically at 1-844-621-3956; Access Code: 796 580 192. Additionally, participants are encouraged to submit questions and comments to the District Manager in advance at (407) 723-5900 to facilitate the Board’s consideration of such questions and comments during the meeting.

A copy of the agenda may be obtained at the offices of the District Manager, c/o PFM Group Consulting, LLC, 12051 Corporate Boulevard, Orlando, Florida 32817, Phone: (407) 723-5900 (“District Manager’s Office”) during normal business hours or from the District’s website at http://lakesidelandingscdd.com/.

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 such meeting. There may be occasions when Board Supervisors or District Staff may participate by speaker telephone.

Any person requiring special accommodations at the meeting because of a disability or physical impairment should contact the District Manager’s Office at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager’s Office.

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 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 based.

Lynne Mullins
Assistant District Manager

Lakeside Landings Community Development District

Minutes of the January 15, 2020 Board of Supervisors’ Meeting

MINUTES OF MEETING

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING
Wednesday, January 15, 2020 2:00 p.m.
Ramada, 43824 US-27, Davenport, FL 33837

Board Members present:

Timothy Hultgren	Chairman
Chris Wrenn	Assistant Secretary
Branden Eckenrode	Assistant Secretary
Bradley Kingsley	Assistant Secretary Also present were:
Lynne Mullins	PFM Group
Jennifer Walden	PFM Group
Roy Van Wyk	Hopping Green & Sams, P.A.
Marcia Christmas	Resident
Carole Harvatin	Resident
Bob & GJ Fontaine	Resident
Tim Mitchell	Resident
Cindy Foster	Resident
James Perry	Resident
Ed & Betty Michael	Resident
Richard s. Internicola	Resident
Jim Smith	Resident (via phone)

FIRST ORDER OF BUSINESS	Call to Order and Roll Call

Ms. Walden called the meeting of the Board of Supervisors of the Lakeside Landings CDD to order at 2:00
p.m. and the roll was called.

SECOND ORDER OF BUSINESS	Public Comment Period

Ms. Walden called for any public comments on any agenda items. There were no public comments at this time.

THIRD ORDER OF BUSINESS	Consideration of the Minutes of the November 20, 2019 Board of Supervisors’ Meeting

The Board reviewed the minutes of the November 20, 2019 Board of Supervisors’ Meeting.

On MOTION by Mr. Eckenrode, seconded by Mr. Wrenn, with all in favor, the Board approved the minutes of the November 20, 2019 Board of Supervisors’ Meeting.

FOURTH ORDER OF BUSINESS	Consideration of First Amendment to Landscape Maintenance Agreement

Ms. Walden explained at the last meeting the Board approved a not-to-exceed amount for the District to move forward with the landscaping through the month of January. The Board needs to readdress this for February moving forward. District staff created a standard agreement. This is the first amendment which adds the scope of work for Phase 3. Prince has also increased some of their costs across the board for a new total of $6,516.03 per month. It was previously $5,387.17 per month.

The Board asked how the new cost compares to the budget. Ms. Walden responded District staff kept the landscape item a little high to cover the cost of additional items. Ms. Walden noted for 10 months it would cost $52,000.00 and the District has $75,000.00 budgeted for landscaping.

On MOTION by Mr. Wrenn, seconded by Mr. Eckenrode, with all in favor, the Board approved the First Amendment to Lake Maintenance Services Agreement.

FIFTH ORDER OF BUSINESS	Public Hearing on the Adoption of the Amended and Restated Rules of Procedure
Public Comments and Testimony
Board Comments
Consideration of Resolution 2020- 03, Adopting the Amended and Restated Rules of Procedure

Ms. Walden noted the public hearing was properly advertised according to Florida Statute. She requested a motion to open the public hearing on the adoption of the Amended and Restated Rules of Procedure.

On MOTION by Mr. Wrenn, seconded by Mr. Eckenrode, with all in favor, the Board opened the Public Hearing.

Mr. Van Wyk stated the District currently has Rules of Procedure in place and at the last legislative session they made many changes to the Statutes and those changes were incorporated into the Amended and Restated Rules of Procedure. Mr. Van Wyk detailed the changes to the Rules of Procedure.

Ms. Walden asked for audience comments. Hearing none, she requested a motion to close the public hearing.

On MOTION by Mr. Wrenn, seconded by Mr. Hultgren, with all in favor, the Board closed the Public Hearing.

Ms. Walden called for Board comments. Hearing none, she requested a motion to approve Resolution 2020-03.

On MOTION by Mr. Wrenn, seconded by Mr. Hultgren, with all in favor, the Board approved Resolution 2020-03, Adopting the Amended and Restated Rules of Procedure.

SIXTH ORDER OF BUSINESS	Consideration of Additional Services to the District
Seal and Stripe Proposals
Security Proposals
Bathroom Flooring Proposals
Solitude	Lake	Management Proposals
Pool Chemical Feeder Quote

Ms. Walden asked Mr. Glasgow to discuss the seal and stripe proposals. Mr. Glasgow explained at the last meeting the Board requested the arrows and other traffic signals be done in thermos plastic instead of the DOT approved paint. Mr. Glasgow requested the vendors put that in their proposals. The District received a fourth proposal and they all include that language. The round-about seal coat was removed.

Ms. Walden noted Yellow Dog was late in getting back to the District on their revision. The Yellow dog proposal is in the amount of $5,884.50. Yellow Dog is still showing the round-about in their proposal in which they were supposed to have reviewed.

Mr. Glasgow has had a previous relationship with Fausnight and stated they have good customer service so far.

On MOTION by Mr. Hultgren, seconded by Mr. Wrenn, with all in favor, the Board approved Fausnight Proposal option 1. In the amount of $3,016.00.

Ms. Walden explained District staff reached out to several additional vendors to provide security proposals and was unable to get more quotes. Ms. Mullins reached out to the Winter Haven Police before she went on maternity leave and they informed her if the Sherriff Office offered the service then they did not. Mr. Glasgow attempted to reach out to them since the last Board meeting and has not received a response.

Mr. Van Wyk suggested the Board approve a not to exceed amount. The Board had a lengthy discussion about armed vs. un-armed security. A resident asked about insurance and Mr. Van Wyk answered his questions.

On MOTION by Mr. Wrenn, seconded by Mr. Eckenrode, with all in favor, the Board authorized the Chair to work with District staff to negotiate a Service Agreement with Freeman Security Services for a not to exceed amount of $10,000.00 for the remaining Fiscal Year 2020.

The District discussed the bathroom flooring proposals. Mr. Glasgow noted the Board requested District staff to go back to the A&R to make sure their bid also included removing the stalls, toilets, and anything on the floor. The proposals did not include the material so the District would have to purchase the material separately. The Empire bid was $0.50 to the square foot for basic non-slip ceramic tile. There was also a third option for an epoxy with a non-slip coat. The bathroom floor is currently painted concrete which is not holding up well. The material cost would be around $400.00 for a very basic tile. A discussion took place about the options.

On MOTION by Mr. Wrenn, seconded by Mr. Eckenrode, with all in favor, the Board authorized the District Chairman to work with District Staff and negotiate with A&R Contract and Clean up and add up to $1,000 for tile and any other materials necessary.

Ms. Walden stated a lengthy discussion took place at the last meeting regarding Solitude Lake Management proposal. The discussion and proposal was related to Pond 6. Mr. Glasgow went back on site and provided photos to the Board. The photos show the grass clippings along the edge of the pond. Mr. Wrenn informed Mr. Hultgren the Board had a lengthy discussion at the last meeting and did not feel comfortable making a decision with the information they had. There have been complaints about the algae blooms in Pond 6. The Board had concerns because the algae blooms are a result of homeowners mowing down to the lake edge or HOA Maintenance Company casting the clippings into the pond. There was discussion about putting native planting around the pond to obstruct the flow of grass clippings.

Ms. Walden noted one concern about moving forward with plants was the time of year and the weather. Mr. Glasgow noted there is already native plants in the pond. A homeowner requested that the pond be stripped of any vegetation but the problem is there would be nothing preventing any sort of growth.. Mr. Hultgren stated the Board should not put money into this because the District will have the same conversation and complain in a year. Mr. Glasgow noted it is being sprayed by Solitude. Mr. Glasgow will follow up with Prince to make sure they are not shooting the grass clippings into the pond. The residents stated Prince is shooting the grass clippings in the pond.

No action will be taken on this item.

Ms. Walden presented the Pool Chemical Feeder quote for discussion. This quote is to install a new liquid chemical feeder. Mr. Glasgow explained that the original chemical feeder broke and the maintenance company is adding the chlorine and other pool chemicals by hand. The first pool has an automatic chlorinator, which is not functioning. It costs $450.00 to fix it.

On MOTION by Mr. Hultgren, seconded by Mr. Wrenn, with all in favor, the Board approved the Pool Chemical Feeder Quote in the amount of $450.00.

SEVENTH ORDER OF BUSINESS	Ratification of Payment Authorization Nos. 84 – 91

Ms. Walden stated that these have been approved and paid and need to be ratified by the Board.

On MOTION by Mr. Wrenn, seconded by Mr. Hultgren, with all in favor, the Board ratified Payment Authorization Nos. 84 – 91.

EIGHTH ORDER OF BUSINESS	Review	of	District	Financial Statements.

The Board reviewed the District’s financial statements through December 31, 2019. The District is currently running under budget. There is no action needed by the Board.

NINTH ORDER OF BUSINESS	Staff Reports Attorney: No Report
Engineer: Not Present

District Manager: Ms. Walden reminded the Board the next meeting is scheduled for Wednesday, March 18, 2020 at this location.

TENTH FOURTH ORDER OF BUSINESS Audience Comments & Supervisor Requests

Ms. Walden called for Supervisor requests. Hearing none, she opened the floor for audience comments.

Mr. Glasgow suggested the Board seek competitive bids for landscaping. The Board asked District Staff to gather quotes for landscaping. Ms. Walden addressed the hog issue.

Residents brought up questions and concerns related to the hogs and they were answered by both the Board and District staff. Mr. Hultgren suggested that someone speak to FWC regarding their thoughts on the hog issue. District Management will look into this.

A Resident questioned the street cleaning. Mr. Hultgren responded when the builder was there they had a regular cleaning schedule. He asked Ms. Walden to check how the Municipality works with the District to handle the private roads. Mr. Van Wyk stated that they will not clean the District roads. It will have to be a District expense in the future.

A resident said the Lakeside Landing sign is not illuminated. Mr. Glasgow will investigate.

A resident brought up previous discussion of the erosion of the bank in the Preserves. Mr. Glasgow replied Prince needs to come out and level it and put new sod down to retain the soil that is there. The cleanup portion of the bank is done. PFM will work on getting a proposal.

A discussion took place about the safety of the pool chemicals. Mr. Glasgow noted that they’re locked cabinets and will ask the vendor to see if there is a locked canister.

ELEVENTH ORDER OF BUSINESS	Adjournment

There was no further business to discuss. Ms. Walden requested a motion to adjourn.

On MOTION by Mr. Hultgren, seconded by Mr. Wrenn, with all in favor, the January 15, 2020 Meeting of the Board of Supervisors of the Lakeside Landings Community Development District was adjourned.

 	_ 		 	_ 	
Secretary / Assistant Secretary	Chairperson / Vice Chairperson

Lakeside Landings Community Development District

Mr. Wrenn’s Resignation Letter and Naming a Replacement Supervisor for Seat 3

March 13, 2020

To Whom It May Concern:

I, Christopher Wrenn, will no longer be able to serve as a Board Member for the Lakeside Landings COD Board of Supervisors. Please accept this letter as my official resignation effective as of the date of this letter.

Sincerely,

Lakeside Landings Community Development District

Supervisor of Elections
-	Polk County

SUPERVISOR OF
ELECTIONS
POLK COUNTY, FLORIDA
Lori Edwards

April 16, 2020

Jennifer Walden - District Manager Fishkind & Associates  - PFM 12051 Corporate Blvd.
Orlando, Florida 32817-1450

RE: Lakeside Landings Community Development District Registered Voters

Dear Ms. Walden,

In response to your request, there are currently 612 voters within the Lakeside Landings Community Development District. This number of registered  voters  in said District is as of April 15, 2020.

Please do not hesitate to contact us if we can be of further assistance.

Sincerely,

Lori Edwards Supervisor of Elections Polk County, Florida

P.O. Box 1460, Bartow, FL 33831 • PHONE: (863) 534-5888
PolkElections.com

Para asistencia en Espanol, par favor de llamar al (863) 534-5888

Lakeside Landings Community Development District

Resolution 2020-04, General Election

RESOLUTION 2020-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT IMPLEMENTING SECTION 190.006(3)(A)(2)(c), FLORIDA STATUTES AND INSTRUCTING THE POLK COUNTY SUPERVISOR OF ELECTIONS TO BEGIN CONDUCTING THE DISTRICT’S GENERAL ELECTION.

WHEREAS, the Lakeside Landings Community Development District (hereinafter the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated in Polk County, Florida;

WHEREAS, the Board of Supervisors of Lakeside Landings Community Development District (hereinafter the “Board”) seeks to implement Section 190.006(3)(A)(2)(c), Florida Statutes, and to instruct the Supervisor of Elections for Polk County, Florida (the “Supervisor”), to conduct the District’s General Election.

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

GENERAL ELECTION SEATS. Seat 1 and Seat 3 with terms expiring in November 2020 are scheduled for the General Election beginning in November 2020. The District Manager is hereby authorized to notify the Supervisor of Elections as to what seats are subject to General Election for the current election year, and for each subsequent election year. The remaining seat with a term expiring in November 2020 shall be filled by an election of the landowners in accordance with Section 190.006, Florida Statutes, which process shall be addressed in Resolution 2020-05.

QUALIFICATION PROCESS. For each General Election, all candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a qualified elector of the District. A qualified elector is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Polk County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

COMPENSATION. Members of the Board are entitled to receive $200 per meeting for their attendance and no Board member shall receive more than $4,800 per year.

TERM OF OFFICE. The term of office for the individuals to be elected to the Board in the General Election is four years. The newly elected Board members shall assume office on the second Tuesday following the election.

REQUEST TO SUPERVISOR OF ELECTIONS. The District hereby requests the Supervisor to conduct the District’s General Election in November 2020, and for each

subsequent General Election unless otherwise directed by the District’s Manager. The District understands that it will be responsible to pay for its proportionate share of the General Election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor.

PUBLICATION. The District Manager is directed to publish a notice of the qualifying period for each General Election, in a form substantially similar to Exhibit A attached hereto.

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

EFFECTIVE DATE. This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 20th day of May, 2020.

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT

CHAIRPERSON/VICE CHAIRPERSON

ATTEST:

SECRETARY/ASSISTANT SECRETARY

EXHIBIT A
FORM OF NOTICE OF QUALIFYING PERIOD

NOTICE OF QUALIFYING PERIOD FOR CANDIDATES FOR THE BOARD OF SUPERVISORS OF THE
LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given that the qualifying period for candidates for the office of Supervisor of the Lakeside Landings Community Development District (“District”) will commence at noon on June 8, 2020, and close at noon on June 12, 2020. Candidates must qualify for the office of Supervisor with the Polk County Supervisor of Elections located at 70 Florida Citrus Blvd., Winter Haven, Florida 33880; Ph. (863) 534-5888. All candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a “qualified elector” of the District, as defined in Section 190.003, Florida Statutes. A “qualified elector” is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Polk County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

The Lakeside Landings Community Development District has two (2) seats up for election, specifically seats 1 and 3. Each seat carries a four-year term of office. Elections are nonpartisan and will be held at the same time as the general election on November 3, 2020, and in the manner prescribed by law for general elections.

For additional information, please contact the Polk County Supervisor of Elections.

Publish on or before May 25, 2020.

Lakeside Landings Community Development District

Resolution 2020-05,
Designating a Date, Time and Location for the 2020 Landowners’ Meeting

RESOLUTION 2020-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT DESIGNATING A DATE, TIME AND LOCATION FOR A LANDOWNERS’ MEETING AND ELECTION; PROVIDING FOR PUBLICATION; ESTABLISHING FORMS FOR THE LANDOWNERS’ ELECTION; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, Lakeside Landings Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Winter Haven, Florida; and

WHEREAS, pursuant to Section 190.006(1), Florida Statutes, the District’s Board of Supervisors (“Board”) “shall exercise the powers granted to the district pursuant to Chapter 190, Florida Statutes,” and the Board shall consist of five members; and

WHEREAS, the District is statutorily required to hold a meeting of the landowners of the District for the purpose of electing Board Supervisors for the District on a date in November established by the Board, which shall be noticed pursuant to Section 190.006(2), Florida Statutes.

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

EXISTING BOARD SUPERVISORS; SEATS SUBJECT TO ELECTIONS. The Board is currently made up of the following individuals:

Seat Number	Supervisor	Term Expiration Date	
1	John Auld	11/2020	
2	Timothy Hultgren	11/2020	
3	Vacant	11/2020	
4	Branden Eckenrode	11/2022	
5	Brad Kingsley	11/2022	

This year, Seat 2, currently held by Timothy Hultgren, with a term expiring in November 2020 is subject to a landowner election. The term of office for the successful landowner candidate shall commence upon election and shall be for a four year period. The remaining Seat 1 and Seat 3 with terms expiring in November 2020 are subject to a General Election process to be conducted by the Polk County Supervisor of Elections, which General Election process shall be addressed in Resolution 2020-04.

LANDOWNERS’ ELECTION. In accordance with Section 190.006(2), Florida Statutes, the meeting of the landowners to elect Board Supervisor(s) of the District shall be held on the 18th day of November, 2020, at 2:00 p.m., and located at 43824 US-27, Davenport, Florida 33837.

PUBLICATION. The District’s Secretary is hereby directed to publish notice of the landowners’ meeting and election in accordance with the requirements of Section 190.006(2), Florida Statutes.

FORMS. Pursuant to Section 190.006(2)(b), Florida Statutes, the landowners’ meeting

and election have been announced by the Board at its May 20, 2020 meeting. A sample notice of landowners’ meeting and election, proxy, ballot form and instructions were presented at such meeting and are attached hereto as Exhibit A. Such documents are available for review and copying during normal business hours at the office of the District Manager, PFM Group Consulting, LLC, located at 12051 Corporate Blvd. Orlando, Florida 32817

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

EFFECTIVE DATE.  This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 20th day of May, 2020.

ATTEST:	LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Sample Election Documents

EXHIBIT A

NOTICE OF LANDOWNERS’ MEETING AND ELECTION AND MEETING OF THE BOARD OF SUPERVISORS OF THE LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given to the public and all landowners within Lakeside Landings Community Development District (“District”) the location of which is generally described as comprising of a parcel or parcels of land containing approximately 348 acres, located within the City of Winter Haven, Florida, advising that a meeting of landowners will be held for the purpose of electing one (1) person to the District’s Board of Supervisors (“Board”, and individually, “Supervisor”). Immediately following the landowners’ meeting there will be convened a meeting of the Board for the purpose of considering certain matters of the Board to include election of certain District officers, and other such business which may properly come before the Board.

DATE:	November 18, 2020
TIME:	2:00 p.m.
PLACE:	43824 US-27
Davenport, Florida 33837

Each landowner may vote in person or by written proxy. Proxy forms may be obtained upon request at the office of the District Manager, PFM Group Consulting, LLC, located at 12051 Corporate Blvd., Orlando, Florida 32817, Ph: (407) 723-5900 (“District Manager’s Office”). At said meeting each landowner or his or her proxy shall be entitled to nominate persons for the position of Supervisor and cast one vote per acre of land, or fractional portion thereof, owned by him or her and located within the District for each person to be elected to the position of Supervisor. A fraction of an acre shall be treated as one acre, entitling the landowner to one vote with respect thereto. Platted lots shall be counted individually and rounded up to the nearest whole acre. The acreage of platted lots shall not be aggregated for determining the number of voting units held by a landowner or a landowner’s proxy. At the landowners’ meeting the landowners shall select a person to serve as the meeting chair and who shall conduct the meeting.

The landowners’ meeting and the Board meeting are open to the public and will be conducted in accordance with the provisions of Florida law. One or both of the meetings may be continued to a date, time, and place to be specified on the record at such meeting. A copy of the agenda for these meetings may be obtained from the District Manager’s Office. There may be an occasion where one or more supervisors or staff will participate by telephone.

Any person requiring special accommodations to participate in these meetings is asked to contact the District Manager’s Office, at least 48 hours before the hearing. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager’s Office.

A person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that such person will need a record of the 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 the appeal is to be based.

Jennifer Walden District Manager
Run Date(s): 	&  	

PUBLISH: ONCE A WEEK FOR 2 CONSECUTIVE WEEKS, THE LAST DAY OF PUBLICATION TO BE NOT FEWER THAN 14 DAYS OR MORE THAN 28 DAYS BEFORE THE DATE OF ELECTION, IN A NEWSPAPER WHICH IS IN GENERAL CIRCULATION IN THE AREA OF THE DISTRICT

INSTRUCTIONS RELATING TO LANDOWNERS’ MEETING OF LAKESIDE LANDINGS
COMMUNITY DEVELOPMENT DISTRICT FOR THE ELECTION OF SUPERVISORS

DATE OF LANDOWNERS’ MEETING: November 18, 2020

TIME:	2:00 p.m.

LOCATION:	43824 US-27
Davenport, Florida 33837

Pursuant to Chapter 190, Florida Statutes, and after a Community Development District (“District”) has been established and the landowners have held their initial election, there shall be a subsequent landowners’ meeting for the purpose of electing members of the Board of Supervisors (“Board”) every two years until the District qualifies to have its board members elected by the qualified electors of the District. The following instructions on how all landowners may participate in the election are intended to comply with Section 190.006(2)(b), Florida Statutes.

A landowner may vote in person at the landowners’ meeting, or the landowner may nominate a proxy holder to vote at the meeting in place of the landowner. Whether in person or by proxy, each landowner shall be entitled to cast one vote per acre of land owned by him or her and located within the District, for each position on the Board that is open for election for the upcoming term. A fraction of an acre shall be treated as one (1) acre, entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, please note that a particular parcel of real property is entitled to only one vote for each eligible acre of land or fraction thereof; therefore, two or more people who own real property in common, that is one acre or less, are together entitled to only one vote for that real property.

At the landowners’ meeting, the first step is to elect a chair for the meeting, who may be any person present at the meeting. The landowners shall also elect a secretary for the meeting who may be any person present at the meeting. The secretary shall be responsible for the minutes of the meeting. The chair shall conduct the nominations and the voting. If the chair is a landowner or proxy holder of a landowner, he or she may nominate candidates and make and second motions. Candidates must be nominated and then shall be elected by a vote of the landowners. Nominees may be elected only to a position on the Board that is open for election for the upcoming term.

This year, one (1) seat on the Board will be up for election in a landowner seat for a four-year period. The term of office for the successful landowner candidate shall commence upon election.

A proxy is available upon request. To be valid, each proxy must be signed by one of the legal owners of the property for which the vote is cast and must contain the typed or printed name of the individual who signed the proxy; the street address, legal description of the property or tax parcel identification number; and the number of authorized votes. If the proxy authorizes more than one vote, each property must be listed and the number of acres of each property must be included. The signature on a proxy does not need to be notarized.

LANDOWNER PROXY

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
LANDOWNERS’ MEETING – NOVEMBER 18, 2020

KNOW ALL MEN BY THESE PRESENTS, that the undersigned, the fee simple owner of the lands described herein, hereby constitutes and appoints 	(“Proxy Holder”) for and on behalf of the undersigned, to vote as proxy at the meeting of the landowners of the Lakeside Landings Community Development District to be held at the 43824 US-27, Davenport, Florida 33837, on November 18, 2020, at 2:00 p.m., and at any adjournments thereof, according to the number of acres of unplatted land and/or platted lots owned by the undersigned landowner that the undersigned would be entitled to vote if then personally present, upon any question, proposition, or resolution or any other matter or thing that may be considered at said meeting including, but not limited to, the election of members of the Board of Supervisors. Said Proxy Holder may vote in accordance with his or her discretion on all matters not known or determined at the time of solicitation of this proxy, which may legally be considered at said meeting.

Any proxy heretofore given by the undersigned for said meeting is hereby revoked. This proxy is to continue in full force and effect from the date hereof until the conclusion of the landowners’ meeting and any adjournment or adjournments thereof, but may be revoked at any time by written notice of such revocation presented at the landowners’ meeting prior to the Proxy Holder’s exercising the voting rights conferred herein.

Printed Name of Legal Owner		
Signature of Legal Owner

Parcel Description		Date

Acreage	

Authorized Votes	

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel. If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]

Total Number of Authorized Votes:

NOTES: Pursuant to Section 190.006(2)(b), Florida Statutes (2019), a fraction of an acre is treated as one (1) acre entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, two (2) or more persons who own real property in common that is one acre or less are together entitled to only one vote for that real property.

If the fee simple landowner is not an individual, and is instead a corporation, limited liability company, limited partnership or other entity, evidence that the individual signing on behalf of the entity has the authority to do so should be attached hereto (e.g., bylaws, corporate resolution, etc.).

OFFICIAL BALLOT

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT
POLK COUNTY, FLORIDA LANDOWNERS’ MEETING – NOVEMBER 18, 2020

For Election (1 Supervisor): The candidate receiving the highest number of votes will receive a four (4)
year term, with the term of office for the successful candidate commencing upon election.

The undersigned certifies that he/she/it is the fee simple owner of land, or the proxy holder for the fee simple owner of land, located within the Lakeside Landings Community Development District and described as follows:

Description	Acreage

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel.] [If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]

or

Attach Proxy.

I,	 	,	as	Landowner,	or	as	the	proxy	holder	of
 	 (Landowner) pursuant to the Landowner’s Proxy attached hereto, do cast my votes as follows:

SEAT #	NAME OF CANDIDATE	NUMBER OF VOTES	

Date: 		Signed: 	
Printed Name:  	

Lakeside Landings Community Development District

Resolution 2020-06, Designating a Local Records Office

RESOLUTION 2020-06

A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT DESIGNATING THE LOCATION OF THE LOCAL DISTRICT RECORDS OFFICE AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Lakeside Landings Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Winter Haven, Florida; and

WHEREAS, the District is statutorily required to designate a local district records office location for the purposes of affording citizens the ability to access the District’s records, promoting the disclosure of matters undertaken by the District, and ensuring that the public is informed of the activities of the District in accordance with Chapter 119 and Section 190.006(7), Florida Statutes; and

WHEREAS,	the	District	previously	designated	the	local	records	office	at
 	; and

WHEREAS, the District desires to designate a new local records office.

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

SECTION 1. The District’s local records office shall be located at
 	.

SECTION 2. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 20th day of May, 2020.

ATTEST:	LAKESIDE LANDINGS
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

Lakeside Landings Community Development District

Resolution 2020-07, Adopting Internal Controls Policy

RESOLUTION 2020-07

A RESOLUTION BY THE BOARD OF SUPERVISORS OF THE LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN INTERNAL CONTROLS POLICY CONSISTENT WITH SECTION 218.33, FLORIDA STATUTES; PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Lakeside Landings Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Winter Haven, Florida; and

WHEREAS, consistent with Section 218.33, Florida Statutes, the District is statutorily required to establish and maintain internal controls designed to prevent and detect fraud, waste, and abuse as defined in Section 11.45(1), Florida Statutes; promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices; support economical and efficient operations; ensure reliability of financial records and reports; and safeguard assets; and

WHEREAS, to demonstrate compliance with Section 218.33, Florida Statutes, the District desires to adopt by resolution the Internal Controls Policy attached hereto as Exhibit A.

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

SECTION 1. The attached Internal Controls Policy attached hereto as Exhibit A is hereby adopted pursuant to this Resolution.

SECTION 2. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 3. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED THIS 20TH  DAY OF MAY, 2020.

ATTEST:	LAKESIDE LANDINGS
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

EXHIBIT “A”

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT
INTERNAL CONTROLS POLICY

Purpose.

The purpose of this internal controls policy is to establish and maintain internal controls for the Lakeside Landings Community Development District.

Consistent with Section 218.33(3), Florida Statutes, the internal controls adopted herein are designed to:

Prevent and detect Fraud, Waste, and Abuse (as hereinafter defined).

Promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices.

Support economical and efficient operations.

Ensure reliability of financial records and reports.

Safeguard Assets (as hereinafter defined).

Definitions.

“Abuse” means behavior that is deficient or improper when compared with behavior that a prudent person would consider a reasonable and necessary operational practice given the facts and circumstances. The term includes the misuse of authority or position for personal gain.

“Assets” means District assets such as cash or other financial resources, supplies, inventories, equipment and other fixed assets, real property, intellectual property, or data.

“Auditor” means the independent auditor (and its employees) retained by the District to perform the annual audit required by state law.

“Board” means the Board of Supervisors for the District.

“District Management” means (i) the independent contractor (and its employees) retained by the District to provide professional district management services to the District and (ii) any other independent contractor (and its employees) separately retained by the District to provide amenity management services, provided said services include a responsibility to safeguard and protect Assets.

“Fraud” means obtaining something of value through willful misrepresentation, including, but not limited to, intentional misstatements or intentional omissions of amounts or disclosures in financial statements to deceive users of financial statements, theft of an entity’s assets, bribery, or the use of one’s position for personal enrichment through the deliberate misuse or misapplication of an organization’s resources.

“Internal Controls” means systems and procedures designed to prevent and detect fraud, waste, and abuse; promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices; support economical and efficient operations; ensure reliability of financial records and reports; and safeguard assets.

“Risk” means anything that could negatively impact the District’s ability to meet its goals and objectives. The term includes strategic, financial, regulatory, reputational, and operational risks.

“Waste” means the act of using or expending resources unreasonably, carelessly, extravagantly, or for no useful purpose.

Control Environment.

Ethical and Honest Behavior.

District Management is responsible for maintaining a work environment that promotes ethical and honest behavior on the part of all employees, contractors, vendors and others.

Managers at all levels must behave ethically and communicate to employees and others that they are expected to behave ethically.

Managers must demonstrate through words and actions that unethical behavior will not be tolerated.

Risk Assessment.

Risk Assessment. District Management is responsible for assessing Risk to the District. District Management’s Risk assessments shall include, but not be limited to:

Identifying potential hazards.

Evaluating the likelihood and extent of harm.

Identifying cost-justified precautions and implementing those precautions.

Control Activities.

Minimum Internal Controls. The District hereby establishes the following minimum Internal Controls to prevent and detect Fraud, Waste, and Abuse:

Preventive controls designed to forestall errors or irregularities and thereby avoid the cost of corrections. Preventive control activities shall include, but not be limited to, the following:

Identifying and segregating incompatible duties and/or implementing mitigating controls.

Performing accounting functions in accordance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) standards.

Requiring proper authorizations to access and/or modify accounting software.

Implementing computerized accounting techniques (e.g. to help identify coding errors, avoid duplicate invoices, etc.).

Maintaining a schedule of the District’s material fixed Assets.

Maintaining physical control over the District’s material and vulnerable Assets (e.g. lock and key, computer passwords, network firewalls, etc.).

Retaining and restricting access to sensitive documents.

Performing regular electronic data backups.

Detective controls designed to measure the effectiveness of preventive controls and to detect errors or irregularities when they occur. Detective control activities shall include, but not be limited to, the following:

Preparing financial reports in accordance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) standards.

Reviewing financial statements and investigating any material variances between budgeted expenses and actual expenses.

Establishing and implementing periodic reconciliations of bank, trust, and petty cash accounts.

Establishing an internal protocol for reporting and investigating known or suspected acts of Fraud, Waste, or Abuse.

Engaging in periodic physical inventory counts and comparisons with inventory records.

Monitoring all ACH (electronic) transactions and the sequencing of checks.

Implementation. District Management shall implement the minimum Internal Controls described herein. District Management may also implement additional Internal Controls that it deems advisable or appropriate for the District. The specific ways District Management implements these minimum Internal Controls shall be consistent with Generally Accepted Accounting Principles (GAAP) and otherwise conform to Governmental Accounting Standards Board (GASB) and American Institute of Certified Public Accountants (AICPA) standards and norms.

Information and Communication.

Information and Communication. District Management shall communicate to its employees (needing to know) information relevant to the Internal Controls, including but not limited to any changes to the Internal Controls and/or changes to laws, rules, contracts, grant agreements, and best practices.

Training. District Management shall regularly train its employees (needing the training) in connection with the Internal Controls described herein and promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices.

Monitoring Activities.

Internal Reviews. District Management shall internally review the District’s Internal Controls at least once per year. In connection with this internal review, District Management shall:

Review its operational processes.

Consider the potential risk of Fraud, Waste, or Abuse inherent in each process.

Identify the controls included in the process, or controls that could be included, that would result in a reduction in the inherent risk.

Assess whether there are Internal Controls that need to be improved or added to the process under consideration.

Implement new controls or improve existing controls that are determined to be the most efficient and effective for decreasing the risk of Fraud, Waste or Abuse.

Train its employees on implemented new controls or improvements to existing controls.

External Audits and Other Reviews. Audits and other reviews may be performed on various components of the District’s Internal Controls by the Auditor consistent with Government Auditing Standards (GAS). Audits may identify material deficiencies in the Internal Controls and make recommendations to improve them. District Management shall communicate and cooperate with the Board and the Auditor regarding the potential implementation of Auditor recommendations.

Specific Authority: §§ 190.011(5)], 218.33(3), Florida Statutes
Effective date: May 20, 2020

Lakeside Landings Community Development District

Acceptance of Fiscal Year 2019 Audit

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT
POLK COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2019

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA

TABLE OF CONTENTS

	    Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds
to the Statement of Net Position	
10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to the Financial Statements	13-18	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
19	
Notes to Required Supplementary Information	20	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

21-22	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

23	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
24-25	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Lakeside Landings Community Development District Polk County, Florida

Report on the Financial Statements

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

We have audited the accompanying financial statements of the governmental activities and each major fund of Lakeside Landings Community Development District, Polk County, Florida ("District") as of and for the fiscal year ended September 30, 2019, which collectively comprise the District’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2019, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated May 15, 2020, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

May 15, 2020

MANAGEMENT’S DISCUSSION AND ANALYSIS

The management of the Lakeside Landings Community Development District, Polk County, Florida (“District”) would like to offer the readers of the District’s financial statements this discussion and analysis of the District’s financial activities for the fiscal year ended September 30, 2019. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $7,471,221.

The change in the District’s total net position in comparison with the prior fiscal year was $2,185,259, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2019, the District’s governmental funds reported combined ending fund balances of
$173,832, an increase of $133,084 in comparison with the prior fiscal year. A portion of fund balance is non-spendable for prepaid items and deposits, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management), and maintenance functions.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category, the governmental funds.

Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains one governmental fund for external reporting. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance for the general fund, which is considered a major fund.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION SEPTEMBER 30,

2019	2018

Assets, excluding capital assets

$	190,482	$

54,032

Capital assets, not being depreciated	 	7,297,389	5,245,214 	
Total assets	 	7,487,871	5,299,246 	
Current liabilities	 	16,650	13,284 	
Total liabilities	 	16,650	13,284 	
Net Position
Net investment in capital assets		7,297,389	5,245,214 Unrestricted	 		#REF!		40,748 
Total net position	 	#REF!	$   5,285,962 

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2019	2018

Revenues:

Program revenues Charges for services

$	419,422	$

243,695

Capital grants and contributions		2,269,985		- General revenues	 		1,792	805 
Total revenues	 	#REF!	244,500 Expenses:
General government	77,890	87,978
Maintenance and operations	 	428,050	401,957 

Total expenses	 	505,940	489,935 

Change in net position	 		#REF!		(245,435) Net position - beginning	 	5,285,962	5,531,397 
Net position - ending	 	#REF!	$   5,285,962 

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2019 was $505,940. The costs of the District’s activities were primarily funded by program revenues. Program revenues, comprised primarily of assessments and infrastructure contribution, increased during the fiscal year. The majority of the increase in program revenues is due to the receipt of non- cash contributions from the Developer in the form of infrastructure conveyed to the District in the current fiscal year. In addition, the per unit assessment for operations and maintenance increased significantly from the prior year. In total, expenses, including depreciation, increased slightly from the prior fiscal year. The majority of the increase was the result of an increase in amenity-related expenditures, landscape and lake maintenance.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2019 was amended to increase revenues and appropriations by
$7,059. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2019.

CAPITAL ASSETS

At September 30, 2019, the District had $9,565,236 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $2,267,847 has been taken, which resulted in a net book value of $7,297,389. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET

It is anticipated that the general operations of the District will increase in the subsequent year. CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide property owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Lakeside Landings Community Development District’s Finance Department at 12051 Corporate Boulevard, Orlando, Florida 32817.

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2019

	Governmental
Activities	
ASSETS		
Cash	$	162,476	
Due from other governments	850	
Prepaid items and deposits	27,156	
Capital assets:		
Nondepreciable	1,850,000	
Depreciable, net	 	5,447,389 	
Total assets	 	7,487,871 	
LIABILITIES		
Accounts payable	 	16,650 	
Total liabilities	 	16,650 	
NET POSITION		
Net investment in capital assets	7,297,389	
Unrestricted	 	173,832 	
Total net position	  $	7,471,221 	

See notes to the financial statements

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2019

Program Revenues
Charges	Operating	Capital

Net (Expense) Revenue and Changes in Net Position

for		Grants and		Grants and	Governmental Functions/Programs	 	Expenses	Services	Contributions	Contributions		Activities	 Primary government:
Governmental activities:

General government

$	77,890	$

77,890	$	-	$

-	$	-

Maintenance and operations	 	428,050	341,532	-	2,269,985	2,183,467 

Unrestricted investment earnings	1,692	
Miscellaneous Revenue	 	100 	
Total general revenues	 	1,792 	
Change in net position	2,185,259	
Net position - beginning	 	5,285,962 	
Net position - ending	  $	7,471,221 	

Total governmental activities	 		505,940	419,422	-	2,269,985	2,183,467 General revenues:

See notes to the financial statements

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2019

ASSETS

Total
    Major Fund     Governmental
 	General	Funds	

Cash

$	162,476	$

162,476

Due  from other governments	850	850
Prepaid items and deposits	 	27,156	27,156 
Total assets	 $	190,482	$	190,482 

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable

  $	16,650	$	16,650 

Total liabilities	 	16,650	16,650 

Fund balances:
Nonspendable:
Prepaid items and deposits	27,156	27,156
Unassigned	 	146,676	146,676 
Total fund balances	 	173,832	173,832 
Total liabilities  and fund balances	 $	190,482	$	190,482 

See notes to the financial statements

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2019

Total fund balances - governmental funds
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial

$	173,832

Cost of capital assets	9,565,236	
Accumulated depreciation	 	(2,267,847)	7,297,389 	
Net position of governmental activities	  $	7,471,221 	

See notes to the financial statements

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2019

REVENUES

Total
   Major Fund   Governmental
 	General	Funds	

Assessments

$	419,422

$	419,422

Interest income	1,692	1,692
Miscellaneous revenue	 	100	100 
Total revenues	 	421,214	421,214 

EXPENDITURES
Current:
General government	77,890	77,890
Maintenance and operations	 	210,240	210,240 
Total expenditures	 	288,130	288,130 

Excess (deficiency) of revenues
over (under) expenditures		133,084	133,084 Fund balances - beginning	 		40,748		40,748 
Fund balances - ending	 $	173,832	$	173,832 

See notes to the financial statements

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2019

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities are different because:
The statement of activities  reports  noncash  contributions  as revenues, but these revenues are not reported  in  the  governmental  fund financial statements.
Depreciation of capital assets is not recognized in the governmental fund statements but is reported as an expense in the statement of activities.
Change in net position of governmental activities

$	133,084

2,269,985

 	(217,810)
  $	2,185,259 

See notes to the financial statements

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

Lakeside Landings Community Development District ("District") was created on August 14, 2006, by Ordinance No. O-06-84 enacted by the Board of City Commissioners of the Polk County, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2019 certain Board members were affiliated with D.R. Horton (“Developer”).

The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting; however, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on all assessable property within the District. Assessments are levied to pay for the operations and maintenance and debt service of the District. The fiscal year for which annual assessments are levied begins on October 1 and, if collected using the Uniform Method of Collection, with discounts available for payments through February 28 and become delinquent on April 1. Alternatively, the District adopts a resolution providing for the collection dates and directly collects the assessments.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

When both restricted and unrestricted resources are available for use, it is the District’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to contractual restrictions.

Deposits and Investments
The District’s cash on hand and demand deposits are considered to be cash and cash equivalents.

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Deposits and Investments (Continued)
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are completed and placed in service.

Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets	Years	
Buildings and other	25	
Roadways and other	25	
Stormwater system	25	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2019 was as follows:
Beginning

Ending

Governmental activities
Capital assets, not being depreciated Land

 	Balance	Additions	Reductions	Balance	

   $ 1,850,000	$	-	$	-	$ 1,850,000 

Buildings and other	1,522,046	-	-	1,522,046	
Roadw ays and other	2,831,862	1,934,973	-	4,766,835	
Stormw ater system	 	1,091,343	335,012	-	1,426,355 	
Total capital assets, being depreciated	 	5,445,251	2,269,985	-	7,715,236 	

Less accumulated depreciation for:		
Buildings and other	480,757	60,882	-	541,639	
Roadw ays and other	1,132,740	113,274	-	1,246,014	
Stormw ater system	 	436,540	43,654	-	480,194 	
Total accumulated depreciation	 	2,050,037	217,810	-	2,267,847 	

Total capital assets, being depreciated, net	
 	3,395,214	2,052,175	-	5,447,389 	

Governmental activities capital assets	
   $ 5,245,214	$ 2,052,175	$	-	$ 7,297,389 	

Total capital assets, not being depreciated	 	1,850,000	-	-	1,850,000 Capital assets, being depreciated

Depreciation expense was charged to the maintenance and operations function.
In the current fiscal year, the District received non-cash contributions of $2,269,985 from the Developer for Phase 3 for roadways and other and stormwater system infrastructure.

NOTE 6 – DEVELOPER TRANSACTIONS AND CONCENTRATION

The Developer owns a significant portion of land within the District; therefore, assessment revenues in the general fund include the assessments levied on those lots owned by the Developer.

The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.

NOTE 7 – MANAGEMENT COMPANY

The District has contracted with a management company to perform management advisory services, which include financial and accounting advisory services. Certain employees of the management company also serve as officers (Board appointed non-voting positions) of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, and other administrative costs.

NOTE 8 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2019

 	Budgeted Amounts	

Actual

Variance with Final Budget - Positive

REVENUES

Original	Final	Amounts

(Negative)

Assessments

$ 414,155	$

419,422	$

419,422	$	-

Interest income	 	-	1,792	1,792	-	
Total revenues	 	414,155	421,214	421,214	-	

EXPENDITURES
Current:
General government	70,098	83,615	77,890	5,725
Maintenance and operations	 	344,057	337,599	210,240	127,359 
Total expenditures	 	414,155	421,214	288,130	133,084 

Excess (deficiency) of revenues		
over (under) expenditures	  $	-	$	-		133,084	$	133,084	

Fund balance - beginning		
 	40,748 		
Fund balance - ending		  $	173,832 		

See notes to required supplementary information

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the General Fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2019 was amended to increase revenues and appropriations by $7,059. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2019.

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

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Lakeside Landings Community Development District Polk County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Lakeside Landings Community Development District, Polk County, Florida (“District”) as of and for the fiscal year ended September 30, 2019, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated May 15, 2020.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

May 15, 2020

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

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Lakeside Landings Community Development District Polk County, Florida

We have examined Lakeside Landings Community Development District, Polk County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2019. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2019.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Lakeside Landings Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

May 15, 2020

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

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Lakeside Landings Community Development District Polk County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Lakeside Landings Community Development District, Polk County, Florida ("District") as of and for the fiscal year ended September 30, 2019, and have issued our report thereon dated May 15, 2020.

Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated May 15, 2020, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Lakeside Landings Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Lakeside Landings Community Development District, Polk County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

May 15, 2020

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2018.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2019.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2019.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2019. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Lakeside Landings Community Development District

Duke Energy Right of Entry Permit

Lakeside Landings Community Development District Items #264 and #266
Osprey to Haines City East - New 230kV Line Thor #: 2985T1	Oracle #: 30001026

RIGHT OF ENTRY PERMIT

THIS AGREEMENT is made this 	day of 	, 2020 by and between Lakeside Landings Community Development District with an address of 12051 Corporate Boulevard, Orlando, FL 32817 (the “Owner”) and Duke Energy Florida, LLC d/b/a Duke Energy, a Florida limited liability company with an address of 3300 Exchange Place, NP4C, Lake Mary, Florida, 32746 (“Duke Energy").

Preliminary Statement
Duke Energy wishes to enter Owner’s property located at (Parcel IDs 262811531000003091 and 262812000000033010) 5650 State Road 544 East, Winter Haven, FL 33881, 5701 Lakeside Landings Boulevard, Winter Haven, FL 33881 and 0 Lakeside Landings Boulevard, Winter Haven, FL 33881 (the “Premises”) in order to perform subsurface testing (which includes but is not limited to soil borings and/or other testing, analyzing or geotechnical work), ecological surveys (i.e. wetland and listed species) and archeological surveys (the “Permitted Use”) within the area identified on Exhibit A hereinafter the Permitted Area. Owner is willing to grant Duke Energy a permit for the Permitted Use upon the terms and conditions below.
NOW THEREFORE, the parties agree as follows:
Definitions. For purposes of this permit, all references to Owner and Duke Energy shall include officers, employees, agents, partners, contractors, subcontractors, officers, agents and employees, and any others acting under its or their authority.

Acknowledgement of Permitted Use; Term. This permit shall be in effect for one year, commencing on
 	, and terminating on December 31, 2020. Duke Energy may terminate this permit at any time by giving Owner ten days written notice of termination. Owner acknowledges that the Duke Energy, its agents, employees and/or independent contractors are permitted to enter upon the Permitted Area for the Permitted Use only.

Assumption of Risk, Waiver, Release; Indemnity. Duke Energy irrevocably assumes all risks and waives and releases any and all claims against Owner resulting from the Permitted Use. Duke Energy shall indemnify and hold harmless Owner, its shareholders, affiliates, agents, employees, officers and/or directors from and against any and all claims, damages and liabilities resulting from its negligent use of the Permitted Area.

Terms and Conditions; Restoration. Duke Energy shall conduct its operations on the Permitted Area in a good and workmanlike manner, taking all possible precautions against damage to the Permitted Area and any facilities thereon. Duke Energy shall restore the Permitted Area as nearly as practicable to its original condition upon completion of the subsurface testing, including filling all holes to ground level with a suitable, compacted material (i.e. earth or as required by law).
Insurance. Duke Energy is self-insured for all claims, liabilities and obligations under this Agreement and shall provide a Letter of Self-Insurance to Owner upon execution of this Agreement when requested by Owner.

SIGNED as a sealed instrument as of the date written above.

DUKE ENERGY FLORIDA, LLC d/b/a DUKE ENERGY:	OWNER:	

By:   		
By:   		
Karen Adams, Manager Land Services Regional		

EXHIBIT A
LAKESIDE LANDINGS

Legend
PID 262811531000003091 & 262812000000033010 RIGHT OF ENTRY

➤

N

700 ft

© 2018 Google

Lakeside Landings Community Development District

Landscape Proposals

Flora Lawn

734 South Combee Road Lakeland, Florida 33804

(863) 668-0494 Phone
(863) 668-0495 Fax

www.floralawn.com

Landscape Maintenance Proposal
Lakeside Landing CDD

January 22, 2020
Lakeside Landing Lakeside Landing Blvd Winter Haven, FL 33881

We sincerely appreciate the opportunity to propose how FloraLawn can help enhance the quality of your landscape. Our proposal includes integrating a custom maintenance plan to meet the needs and demands of your property while considering service expectations and community budget.

We hereby propose the following for your review:

LANDSCAPE MAINTENANCE FOR COMMON GROUNDS

Service	Price Per Month	Price Per Year	
Landscape Maintenance	$5,004	$60,048	
St Augustine Fertilization (6x a year)	$318	$3,816	
Shrub Fertilization (4x a year)	$275	$3,300	
Monthly Irrigation Inspection	$480	$5,760	
TOTAL	$6,077	$72,924	

ADDITIONAL SERVICES

Service	Est. # of Units	Price Per Unit	TOTAL	
Mulch	150 yds	$55	$8,250	
Palm Pruning	80 qty	$40	$3,200	

Landscape Maintenance Program
Scope of Services

TURF CARE
Mowing	Rotary lawn mowers will be used with sufficient power to leave a neat, clean, and uncluttered appearance 42 times per calendar year (Floratam) and 42 times per calendar year (Bahia) depending on growing season and conditions. It is anticipated that mowing services shall be provided weekly during the growing season April through October and every other week during the non-growing season or as needed November through March.

Bahia lake and pond banks will be mowed 24 times per year consistent with 3 times per month May through October and 1 time per month or as needed November through April.

Trimming	Turf areas inaccessible to mowers, areas adjacent to buildings, trees, fences, etc. will be controlled by a string trimmer. When string trimming, a continuous cutting height will be maintained to prevent scalping.

Edging	All turf edges of walks, curbs, and driveways shall be performed every mowing (42 times per year). A soft edge of all bed areas will be performed every other mowing (21 times per year). A power edger will be used for this purpose. A string trimmer may be used only in areas not accessible to a power edger.

Fertilization	St. Augustine/Floratam areas shall be fertilized with a commercial grade fertilizer 6 times per year. Timing of applications will be adjusted to meet horticultural conditions.

Bahia turf areas may be fertilized and treated with insect/disease control at an additional cost that is outside of the scope of work for this contract.

Weed, Insect,	Post-Emergent weed applications will be performed up to 4 times per year between April 1st and October 30th.
& Disease Control	Pre-Emergent herbicides will be used 1 times per year between November 1st to April 1st. Weed control applications are conductive to soil and air temperatures. FloraLawn will not be held responsible for the post emergent control of common grassy weeds like Crabgrass & common Bermuda due to the absence of legal and selective post emergent herbicides for this use.

Insect & disease control (not preventative) measures are incorporated into each fertilization application. Infestations will be treated on an as needed basis throughout the year and the customer will be made aware of the actions taken as well as the chemicals used. Ant mounds will be treated as they appear, but contract pricing does not include products that guarantee year- long ant control. Products like Bayer's Top Choice or Chipco Choice that guarantee year-long ant control can be purchased outside the scope of this contract.

TREE, SHRUB, AND GROUNDCOVER CARE
Pruning	All shrubs and trees (up to 10 feet) shall be pruned and shaped a maximum of 10 times per year to ensure the following:

Maintain all sidewalks to eliminate any overhanging branches or foliage which obstructs and/or hinders pedestrian or motor traffic.
Retain the individual plant's natural form and prune to eliminate branches which are rubbing against walls and roofs.
The removal of dead, diseased, or injured branches and palms will be performed as needed
Ground covers and vines can maintain a neat and uniform appearance.

Weeding	Weeds will be removed from all plant, tree, and flower beds 18 times per year. This incorporates 2 times per month during the growing season and 1 time per month during the non-growing season on an as-needed basis. Manual hand pulling and chemical herbicides will be used as control methods.

Fertilization	Palms and hardwood trees will be fertilized 2 times per year. Shrubs and groundcovers will be fertilized 4 times per year. All fertilizations of tree, shrub, and groundcovers will be designed to address site specific nutritional needs. Timing of applications will be adjusted to meet horticultural conditions.

Insect, & Disease	All landscape beds shall be monitored and treated with appropriate pesticides as needed throughout the contract period. Plants Control	will be monitored and issues addressed as necessary to effectively control insect infestation and disease as environmental,
horticultural, and weather conditions permit. FloraLawn does not guarantee the complete absence of any insect or disease. We will, however, notify the customer and provide professional options at an additional cost outside the scope of this contract.

IRRIGATION
Overview	At the commencement of the contract, we will perform a complete irrigation evaluation and furnish the customer with a summary of each clock and zone operation. FloraLawn will submit recommendations for all necessary repairs and improvements to the system with an itemized cost for completing the proposed work. FloraLawn is not responsible for turf or plant loss due to water restrictions set by city, county, and/or water management district ordinances.

Inspections	All irrigation zones shall be inspected 1 time per month to insure proper operation. All zones will be turned on to check for proper coverage and any broken irrigation components. Management shall receive a monitoring report after each monthly irrigation inspection.

Repairs	Any repairs that have been caused by FloraLawn will be repaired at no cost. All repairs to the irrigation system other than those caused by FloraLawn will be performed on a time and materials basis with the hourly labor rate being $60.00 per hour. Faults and failures of the irrigation system communicated to FloraLawn will be addressed in a fair and responsible time period, but FloraLawn cannot guarantee a specific time response.

MISCELLANEOUS
Clean-Up	All non-turf areas will be cleaned with a backpack or street blower to remove debris created by landscaping process. All trash shall be picked up throughout the common areas before each mowing 42 times per year. Construction debris or similar trash is not included. Trash shall be disposed of offsite.

OPTIONAL ITEMS & ADDITIONAL SERVICES
Landscape design & installation	● Sodding and/or Seeding
Annual flower bed design & installation	● Mulching
Thin & prune trees over 10' in height	● Prune Palms over 15' of clear trunk
New plant installation	● Leaf clean-up
Pump Maintenance	● Pump repair & installation

Paradise Lawns & Landscaping

Landscape Maintenance Services					Friday, March 27, 2020	
Contract Location			Customer Info			
Lakeside Landings Community Development District		PFM Group Consulting, LLC.	Dexter Glasgow	
5711 Lakeside Landings Blvd			12051 Corp Blvd	glasgowd@pfm.com	
Winter Haven, Fl 33881			Orlando, Fl 32817	407-212-2313	

Grounds Maintenance	
Measurement		
Frequency	
Monthly	
Yearly	
Weekly Mowing	129,546	sf	42	x	$ 6,158.25	$	73,899.00	
Bahia Mowing	-	sf	0	x	$	-	$	-	
Bed Weeding	56,984	sf	26	x	$	249.17	$	2,990.00	
Pruning/Detail	56,984	sf	12	x	$ 1,564.00	$	18,768.00	
Fertilization and Pest Control							
Lawn	129,546	sf	4	x	$	345.46	$	4,145.47	
Shrub	56,984	sf	3	x	$	142.46	$	1,709.52	
Palm Fertilization	44	ea	4	x	$	176.00	$	2,112.00	
Irrigation Inspections							
System Check			12	x	$	360.00	$	4,320.00	
			
Contract Amount:	
$ 8,995.33	
$	107,943.99	

Mulch	
Measurement		
Frequency	
Monthly	
Yearly	
Hardwood (Red)	-	cy	1	x	$	-	$	-	
Arbor Care							
Palm Pruning	85	ct	1	x	$	247.92	$	2,975.00	
Oak Trimming	-	ct	0	x	$	-	$	-	
Crape Pruning	32	ct	1	x	$	80.00	$	960.00	
Leaf Cleanup	-	ct	0	x	$	-	$	-	
Floral Program							
Annuals Flowers	227	ct	4	x	$	170.10	$	2,041.20	
Soil	6	cy	2	x	$	65.00	$	780.00	
			
Add'l Services:	
$	563.02	
$	6,756.20	
Bobby Shaw	Date			Authorized Approver (Print)	Date	
Vice President						
(321) 848-8998						
bshaw@paradiselawnsfl.com				Authorized Approver (Signature)	Date	
				Authorizing Agent (Title)	Date	

Landscape Maintenance Services			Friday, March 27, 2020	
Contract Location			Customer Info			
Lakeside Landings Community Development District		PFM Group Consulting, LLC.	Dexter Glasgow	
5711 Lakeside Landings Blvd		12051 Corp Blvd		glasgowd@pfm.com	
Winter Haven, Fl 33881		Orlando, Fl 32817		407-212-2313	

Terms of Contract						
Method of Billing:	Contract Amount:	Based on Approved Services			
	12 Equal payments of	$	-	beginning  		
	A prorated amount of	$	-	will be invoiced for the first month to coincide with services rendered.	

Paradise Lawns & Landscaping, Inc. agrees to maintain;	
Lakeside Landings Community	
and will perform the services as specified on the	
proposal price page. The length of this agreement is (1) year from the executed date and will automatically renew on the same date the following year. This contract includes a "30 Day Right to Correct" should either party feel the contract is not being followed. This means "Written" documentation from the date of incident will be sent to both parties outlining what the problem is and how it should be resolved. If not corrected in that time frame, a 30 day "Written Notice of Cancelation" shall be issued and executed at such time. All open balances are considered due should either party terminate the contract. All ammoritized amounts are subject to balances should the contractual cycle end before all direct expenses are recovered by Paradise Lawns. Any litigation costs are at the expense of each party. Paradise is insured for workman's compensation, general liability and automobile liability. Certificates of insurance are available upon request.	

Payment must be received by the 1st, following the previous months service. If payment is more than 15 days past due services will be	
postponed until payment is made. Any delinquencies over 30 days are subject to a 2% penalty per month.	
Paradise Lawns & Landscaping, Inc. assumes no responsibility for damages beyond our control or acts of God.	
Paradise Lawns & Landscape, Inc. is thankful for your consideration of our proposal. Should any changes be needed please contact us at	
(877) 282-6611 .The attached prices are not subject to change unless both parties agree upon the set amount. Fuel surcharges are enforced	
should Paradise incur such costs. Paradise uses www.fuelgaugereport.aaa.com to calculate the cost and the invoice will indicate the percentage	
billed. Landscape Enhancements are not included in this agreements unless otherwise stated in a written addendum.	
	
Bobby Shaw	Date		Authorized Approver (Print)	Date	
Vice President						
(321) 848-8998			 		
bshaw@paradiselawnsfl.com		Authorized Approver (Signature)	Date	
		Authorizing Agent (Title)	Date	

LAWN CUTTING AND EDGING:
Mowing shall be performed with specified mower types and blades to provide a quality cut. Mowing patterns shall be rotated to minimize scalping and rutting by mower wheels and to minimize soil compaction.
Mowing: Mowing of all St. Augustine areas will be performed weekly during the growing season. Mowing will begin on a bi-weekly basis during the slow growing season. (See Contract for Frequency). Should the Customer request additional cuts, a separate proposal can be provided at the time service is requested.
Turf Height: Will be dictated by season, current conditions and turf variety, a minimum of 3.5”- 4.5” height of cut is recommended on St. Augustine.
Hard Surface Edging: All hard surfaces shall be edged at every mowing; this will ensure sharp edges exist where turf meets paved areas.
Bed Edging: All soft edging (bed edges) will occur every other mowing to avoid over detailing of bed areas;	or as needed depending on growing conditions and seasonality.
Line Trimming: Line trimming will occur each visit to define areas around mailboxes, trees and other structures to ensure property is well groomed.
Blowing: All sidewalks, driveways and roadways will be blown off on the date of each service visit.
Trash and Debris Removal: Will be removed from mowing areas each mowing visit to ensure trash is not shredded by mowing equipment. All debris occurring during service procedures will be removed and disposed of away from the site. Excessive trash in fenced and bed areas will be removed from the site for a nominal fee.

PRUNING:
Pruning shall be performed as required to maintain the natural shape and plant palette characteristics. Pruning shall include, but not limited to, the removal of vegetation that is dead, damaged or diseased. When diseased vegetation is removed, the pruning cuts shall be made deep into the healthy plant tissue in order to re-establish healthy growth. All trimming and pruning shall be subject to all applicable State, Federal and American National Standards Institute (ANSI) regulations.
All shrubs will be maintained to promote healthy proper growth and a manicured appearance. (See Contract for Frequency) Horticultural standards will determine the consistency and uniformity of plant species height and shape throughout the property.
Shrub pruning consists of limbing up of trees and removal of dead palm fronds up to 10’, hand pruning or shearing of all shrub material, removal of dead or declining branches, and removal of debris.
Hedges:  Paradise will prune hedges, up to five (5’), on an as needed basis as part of the normal bed detail pruning.  A supplemental contract can be provided to the Customer for material outside these specifications.
Trees: This will include the raising of canopies to allow safe pedestrian movement, up to 7’, on sidewalks and up to 10’ on driveways and on roadways in accordance to good canopy structure. Any services above and beyond these specifications will require a separate proposal and can be provided at that time.

Palms: Fronds shall be removed based on University of Florida’s recommendations of 100% browning. Fronds removed before such time at the request of the Association/Homeowner can cause damage to the health of the plant material and Paradise will not be held responsible for long term horticultural decline. Careful trimming procedures shall be followed to prevent damage to any portion of the tree, especially in the crown, shaft and bud areas. Should the Customer request trimming of palms over 10 feet in overall height, a separate proposal can be provided at that time.
PREMIUM WEED CONTROL:
Large weeds will be pulled by hand so as not to be allowed to have enough established quantity to detract from the overall aesthetics of the landscape. Drives, walks, curbs and other hard surface areas will be sprayed as needed to kill vegetation in cracks, joints, etc., to provide a neat appearance. All landscaped bed areas where weeds are evident will be treated with herbicides to keep these areas relatively weed free.
Paradise will not be held responsible for excessive weeds due to improper mulching (mulch base less than two inches in depth).
LAWN TREATMENT PROGRAM:
All fertilizers utilized under this program are custom blended with a balanced nutrient package specifically blended for
Florida’s unique landscapes and will have a minimum of 50% slow release nitrogen source to ensure extended performance. A complete minor element package is included with each application to insure that all of the requirements of your Florida landscape are provided for. The method of application will be dependent upon the landscape layout.
The lawn treatments will typically consist of four blanket applications and three IPM visits by a qualified technician on Non-Restricted turf, or as specified in the contract. A total of four blanket applications will typically take place on Ordinance Restricted turf plus a total of four IPM visits by a qualified technician, or as specified in the contract.
Premium product will be used to prevent surge growth, but still allow for an attractive, healthy, vigorous lawn.
IPM Defined– Paradise utilizes and employs its Integrated Pest Management Program or IPM program. This program is designed based off of key points of interest suggested by the University of Florida.
The key elements are as follows:
Prevention- Proper planting, maintenance, and sanitation practices.
Cultural- Employment of good horticultural practice to optimize plant health.
Scouting- Trained Paradise personnel diligently scout property for signs of disease or infestation.
Identification- The appropriate means are taken to diagnose the cause.
Program Implementation– Paradise personnel uses the least noxious means of pesticide/bio-rational application to remedy situation. Ultimately, Paradise recommends the best course of action to follow.
Follow up- Trained personnel follow up on progress of treatment plan and report back to owner/manager.

Fertilizer Blend and Application Time
Early Spring - Fertilization + weed control
Late Spring - Fertilization+ Blanket insecticide
Summer - Fertilization in non-restricted areas only. I.P.M. monthly
Fall - Fertilization + weed control
Winter - Fertilization + weed control
Paradise employs methodology consistent with “Florida Green Industries Best Management Practices.” In a County with an adopted fertilizer ordinance, the local ordinance shall prevail and serve as a guide to nutrient selection and timing.
Turf Weed Control: The control of broadleaf weeds will be included in program. Herbicides can only be applied safely when temperatures are below 90 degrees and wind drift is at a minimum.
Due to the unavailability or restricted use of effective control products, the prevention or control of	Crabgrass, Bermuda grass, and select sedges are not part of this proposal.
Turf Insect Control: The appropriate pesticides will be used for lawn damaging insects; a blanket application of insecticide is included in April or May (late spring). This new insecticide has proven to be effective in minimizing chinch bug and grub activity for up to (4) months after application. Turf will be inspected on a regular basis by a qualified technician or other qualified personnel for any follow up necessary.
Ant control and other pesticide and/or fungicide applications above and beyond the standard program will be billed on an as needed basis with notification to the owner prior to application.
Preventative grub control is included in standard program in contracts including insecticide; curative spot control is also included.
 SMALL TREE/SHRUB CARE (<10’) PROGRAM:
Fertilization: Tree and shrub fertilization frequencies will be applied based on your specific contract frequencies. The specified applications will take place using a 13-3-13 50% slow release or an equivalent. Deviations from the standard program will be based off of soil sampling and recommendations by the account manager.
Transplanted trees less than 3 years old will be included in standard program; trees over that age will be fertilized with the lawn application.
In a County with an adopted fertilizer ordinance, the local ordinance shall prevail and serve as a guide to nutrient selection and timing.
Integrated Pest Management: Pesticides will only be used on an as-needed basis and only in the general areas having the problem. This procedure helps protect beneficial insects and reduces the potential for damage to our environment. A curative approach shall be implemented for insect and disease management in turf and landscape areas when damaging thresholds have been identified as negatively impacting either, health or aesthetics. In areas where problems persist, then a preventative approach should be implemented.
Paradise personnel are diligent in their scouting of damaging pests and disease. Horticultural pest control and or appropriate recommendations will be made to minimize injury to ornamental plants. This is achieved by monitoring of the property and a complete service and inspection every eight (8) weeks.

ORNAMENTAL PALM TREE PROGRAM:
Fertilization: Tree fertilization frequencies will be applied based on your specific contract frequencies using a 8-2-12 with 100% slow-release. Paradise will use premium products at the recommended rate to prevent any surge growth, but still allow for an attractive, healthy, vigorous landscape.
Therapeutic applications of minor elements are included in the standard program to ornamental palms indicating need.
In a County with an adopted fertilizer ordinance, the local ordinance shall prevail and serve as a guide to nutrient selection and timing.
Palm Integrated Pest Management: If included in the contract, Pesticides will only be used on an as-needed basis and only in the general areas having the problem. This procedure helps protect beneficial insects and reduces the potential for damage to our environment. A curative approach shall be implemented for insect and disease management in turf and landscape areas when damaging thresholds have been identified as negatively impacting either, health or aesthetics. In areas where problems persist, then a preventative approach should be implemented.
Paradise personnel are diligent in their scouting of damaging pests and disease. Horticultural pest control and or appropriate recommendations will be made to minimize injury to ornamental plants. This is achieved by monitoring of the property and a complete service and inspection every eight (8) weeks.2
Bud and root drenching for specific insect/disease problems are not included but can be priced separately if a need is identified.
IRRIGATION MAINTENANCE:
Irrigation Maintenance: Paradise shall perform an inspection to the irrigation system based on the approved frequency. This consists of the following service specifications:
Activate and inspect identified areas.
Visually inspect surface pipes for leaks
Adjust and clean sprinkler head nozzles, where needed
Inspect and repair heads that may be damaged or needing repair.
Adjust controller to the watering needs as dictated by environmental conditions
Report recommendations to improve/enhance the effectiveness of the irrigation system to the Customer.
Irrigation Repairs:
Repairs that become necessary to insure proper water coverage of the turf and landscape areas that are over and above the routine maintenance contract will be done on a time and material basis. These repairs may include, but are not limited to: installation of risers, valve and solenoid replacements, etc. Work of this nature will first be proposed and then executed once contract is authorized by the Customer.
Emergency service calls are defined as repairs that are required outside of our regular business hours (Monday thru Friday; 8:00am-4:00pm), weekends and holidays, shall be billed on a time and material basis at an overtime rate.
Damages that result because of Paradise’s negligence, (e.g., heads broken by mowers, etc.) will be replaced at the expense of Paradise.

Exclusions:
Paradise is not responsible for the verification or performance of rain sensors above 6’ off the ground.
Paradise shall not be held responsible for damage due to the improper installation or previous management of irrigation system by others.
Paradise shall not be responsible for the maintenance and performance of pump stations, main line filters and back flow preventers without separate contract and costs.
It is further understood that Paradise is not liable for any damage of any kind whatsoever caused by the failure of the main irrigation water supply, water pressure or to water restrictions imposed by a statutory or similar authority.
Paradise is not responsible for installing risers to the sprinkler heads in turf or bed areas.
Paradise is not responsible for reporting to the Water Management District.
Storm Preparation:
In the event of a Named Storm, it is necessary to suspend all operation of irrigation equipment, pump stations, and to secure controllers to avoid power surges and any catastrophic events such as an uprooted tree that breaks a   mainline. These services, should they be requested, would be considered over and above the routine maintenance contract and will be done on a time and material basis.
ANNUAL FLOWERS – SEPARATE PROPOSAL:
Contractor Responsibility: The contracted company for installing the annual planting is responsible for bed preparation and soil amendments to the annual bed areas. If Paradise is the contracted vendor please see the Warranty section for further details.
Frost Advisories/Cold Weather: In the event of cold weather Paradise will charge $35 a man hour plus required materials to cover existing annual plant beds. If the Association/Homeowner refuses coverage, the annual flower warranty is “void”. In addition, if annuals are covered, Paradise does not guarantee their survival.
TRASH AND DEBRIS REMOVAL
Storm Cleanup: Storm debris is defined by named storms that have sustained wind speed above 50 miles per hour, or have tropical storm recognition, as defined by the National Oceanic and Atmosphere Administration’s National Weather Service (NOAA). Excessive debris caused by such storms will be removed at an extra cost above the contract base cost and will be addressed under a separate Storm Recovery Landscape Services Contract, and is not included in this maintenance contract.
Green Waste: any green material left by an HO will be removed free of charge by Paradise.
CUSTOMER SERVICE
All landscape requests and inquiries should be submitted to the Customer Service Department 24 hours a day via telephone, email or web-based submittal, and they will be responded to in a timely manner by our Customer Service Department. Emergency and Non-Emergency calls should be directed to (321) 543-8111.
Emergency line: The emergency line is primarily to be used by the Management Company/Homeowner as issues arise that may need immediate attention. After hours calls will be prompted to leave a detailed message. An Operations Manager will be paged and respond in a reasonable amount of time.
Non-Emergency: All non-emergency calls will be addressed within 2 (two) business days from 9:00 am to 4:00 pm Monday – Friday. Resolution of the issue will be determined by the nature of the call.

Processing of Requests: Once information is received, a “Work Order” will be created to resolve the issue and the resolution will be communicated to the original caller. After the resolution of the issue one or both of the following may occur: (1.) A Paradise representative will either personally speak to the original caller and/or (2.) A door tag will be left at the residence or location of the issue with the date, time, explanation of the problem and the action that was taken to correct it. Documentation of all inquiries shall be maintained in a database system so that community issues may be tracked and submitted to the Management Company on a daily/weekly basis.

WARRANTY
Landscape Warranty: Paradise will provide landscape warranty work contingently based upon Paradise’s control and management of the maintenance of the property. This includes Paradise’s control and management of fertilization programs, integrated pest management, and irrigation system. Recommendations in regards to any or all the above mentioned systems or programs must be adhered to in order for this warranty to remain valid.
Turf:
County, City, State or special Water Management District imposed watering restrictions that result in adverse growing conditions which lead to failure.
Nematodes- which are untreatable in residential turf.
Insects or diseases which are untreatable because current horticultural standards do not present viable solutions or chemical treatment is unavailable in residential areas. In the case of a dispute a third party, a representative from the County Extension Office, will offer mediation between Paradise and the Association.
Weedy grasses- e.g., Bermuda and crabgrass, etc., which have no legal chemical controls are not included in the warranty and Paradise will have no liability in matters as such. The only remedy in the above mentioned
circumstances will be to “Round Up” and remove the encroaching turf types and re-sod. This will be a billable expense to the individual Homeowner or the Association.
High traffic areas.
Weather events which are uncontrollable.
Drainage problem areas.
Irrigation related problems beyond the control of Paradise.

Warranty Continued…

Palms, Shrubs, Groundcover & Annuals:
County, City, State or independent Water Management District imposed watering restrictions that result in adverse growing conditions which lead to failure.
Insects, animals or diseases, e.g., palmetto weevil, Armadillos or Ganoderma Fusarim which are untreatable because current horticultural standards do not present viable solutions or chemical treatment is unavailable in residential areas. In the case of a dispute a third party will offer mediation between Paradise and the Association/Homeowner from the County Extension Office.
Weather events which are uncontrollable.
Soil contamination.
Drainage problem areas.
Irrigation related problems beyond the control of Paradise.
Annual Flowers- If Paradise installs annual plantings the annuals are under warranty for no longer than three (3) months. This is based off of industry standards. If a particular bed is in decline and less than 50% of plants are in need of replacement, then, a diagnosis and treatment will be rendered and new plants inserted into the existing bed. If a particular bed is in decline and more than 50% of the plants need to be replaced, then, a diagnosis and treatment will be rendered, all plants removed and new plants installed.

DAMAGES: Damage caused by acts of God, unusual weather conditions, vandalism other contractors, or city worker damage will be repaired or replaced at an additional cost upon approval.

Paradise CARE: Paradise will use reasonable care and our best efforts to provide the best service available and will work within the parameters of the aforementioned contractual terms.

PAYMENT TERMS: Payment hereunder shall be made monthly for services performed during the calendar month. Monthly invoices will be sent for the work performed for that respective month on the 11st. All payments are due on the 30th day of each month.
TERMINATION: See Pricing Page for Clarification.
Should this contract be cancelled before the full 12 month period has expired, an audit of services rendered less payments to date shall be performed. Paradise and/or the owner are to be credited or charged for actual services performed as of the cancellation date.

GENERAL TERMS

SAFETY - Paradise shall comply with all employee work-related local, state and federal safety requirements during all phases of work. Work safety shall include the use of personal protective equipment during the work process.

COMMUNICATION - Customer shall have ongoing communication with Paradise’s landscape supervisor. The supervisor assigned to the account shall provide all necessary communication to keep customer informed of all activity on their site. In the event contact cannot be made with Paradise’s supervisor a secondary contact shall be made available. The Customer shall designate a single contact person and/or agent who shall be responsible for all communications of any kind with Paradise. Paradise shall be available for site walk-through with the Property Manager, on at least a monthly basis, to discuss any maintenance issues.

UNIFORMS/COMPANY IDENTIFICATION - Paradise’s employees shall wear a company uniform so as to be easily identified as landscape professionals. All vehicles shall also be identified by a company logo. Paradises shall park their vehicles and equipment trailers in the proper designated parking area(s) as directed by the Association. These area(s) are recommended to alleviate any congestion and to assure a normal flow of traffic on the main roads.

SUPERVISION - Qualified on-site supervision shall be provided at all times by a crew leader/foreman to ensure high quality of work and work safety. Paradise shall ensure that there are qualified workmen on the job site to complete all phases of their operation, without dragging out said operation beyond reasonable time limits. Paradise will see that crews are kept together and are not scattered widely about the Property. Paradise shall at all times enforce strict discipline and good behavior among its employees and shall take all steps necessary to insure that they are familiar with and abide by all safety and other rules. No work on the property shall start before 7:30 a.m., unless there are extenuating circumstances involved as a result of unforeseen conditions.

DAMAGE TO PROPERTY - It shall be Paradise’s responsibility to repair to replace any grass, shrubbery, or plants that are damaged due to the lack of proper maintenance or negligence by Paradise. The materials and labor will be
supplied at Paradise’s expense.  These shall be completed within seven (7) working days. Any oil spillage on the
roadways caused by leakage from Paradise’s vehicles will be the full responsibility of Paradise to repair and/or clean up. Paradise will repair any damages caused by our equipment or employees, we request any items be reported immediately so that the necessary steps can be taken. This warranty remains in effect for the life of the contract.

Lakeside Landings Community Development District

Resolution 2020-08,
Approving a Preliminary Budget for FY 2020 & Setting a Public Hearing Date

RESOLUTION 2020-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2020/2021 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Lakeside Landings Community Development District (“District”) prior to June 15, 2020, a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2020 and ending September 30, 2021 (“Fiscal Year 2020/2021”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

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

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2020/2021 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for August 19, 2020 at 2:00 p.m. The hearing may be conducted remotely, pursuant to media technology and/or by telephone pursuant to Executive Orders 20-52 and 20-69 issued by Governor DeSantis on March 9, 2020, and March 20, 2020, as such orders may be extended, respectively, and pursuant to Section 120.54(5)(b)2., Florida Statutes. In the event that conditions allow the meeting to be held in person, it will be held at the following location:

LOCATION:	 	

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL PURPOSE GOVERNMENTS. The District Manager is hereby directed to submit a copy of the Proposed Budget to the City of Winter Haven and Polk County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016,
Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget

on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

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

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 20TH DAY OF MAY, 2020.

ATTEST:	LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT

By: 	

Secretary	Its: 	

Lakeside Landing CDD
FY 2021 Proposed O&M Budget
EXHIBIT A

Actual Through 04/30/2020

Anticipated May - Sep.

Anticipated FY 2020

FY 2020
Adopted Budget

FY 2021
Proposed Budget

Revenues

On-Roll Assessments	$ 415,766.46		$	-	$ 415,766.46		$ 413,255.00		$ 538,580.50	
Net Revenues	$ 415,766.46		
$	-	$ 415,766.46		$ 413,255.00		$ 538,580.50	

General & Administrative Expenses											
POL Insurance	$	2,030.00	$	-	$	2,030.00	$	2,250.00	$	2,300.00	
Management	14,583.31	10,416.69	25,000.00	25,000.00	35,000.00	
Supervisor Fees	-	-	-	-	12,000.00	
Field Management	302.38	2,197.62	2,500.00	2,500.00	2,500.00	
Engineering	692.50	1,807.50	2,500.00	2,500.00	10,000.00	

Property Appraiser	4,443.58	-	4,443.58	4,450.00	6,521.50	
District Counsel	7,404.84	7,595.16	15,000.00	15,000.00	20,000.00	
Assessment Administration	5,000.00	-	5,000.00	5,000.00	5,000.00	
Audit	2,500.00	700.00	3,200.00	4,500.00	3,300.00	
Travel and Per Diem	80.44	2,419.56	2,500.00	2,500.00	2,500.00	
Telephone	-	41.67	41.67	100.00	50.00	
Postage & Shipping	376.82	623.18	1,000.00	1,000.00	1,000.00	
Copies	-	416.67	416.67	1,000.00	1,000.00	
Legal Advertising	1,699.83	3,800.17	5,500.00	5,500.00	5,500.00	
Miscellaneous	1,022.23	730.16	1,752.39	1,500.00	3,000.00	
Meeting Room	225.00	825.00	1,050.00	1,050.00	1,500.00	
Property Taxes	95.57	-	95.57	-	150.00	
Web Site Maintenance	700.00	1,700.00	2,400.00	2,400.00	2,400.00	
Dues, Licenses, and Fees	175.00	-	175.00	175.00	175.00	
Security	938.00	6,916.67	7,854.67	16,600.00	22,000.00	
Irrigation	3,591.60	11,408.40	15,000.00	15,000.00	15,000.00	
Amenity - Landscape Maintenance	7,840.00	5,600.00	13,440.00	8,000.00	10,000.00	
Amenity - Pool Maintenance	21,193.00	15,137.86	36,330.86	23,000.00	25,000.00	
Amenity - Access Control	-	104.17	104.17	250.00	250.00	
Amenity - Janitorial	5,850.00	8,150.00	14,000.00	14,000.00	15,200.00	
Amenity - Pest Control	396.00	484.00	880.00	880.00	880.00	
Amenity - R&M Grounds	-	208.33	208.33	500.00	500.00	
Amenity - Security	600.82	1,899.18	2,500.00	2,500.00	2,500.00	
Amenity - Miscellaneous	-	416.67	416.67	1,000.00	1,000.00	
Amenity - Pool Furniture	-	-	-	-	10,000.00	
Hog Capture	770.00	1,041.67	1,811.67	2,500.00	15,000.00	
General Insurance	2,481.00	-	2,481.00	2,700.00	2,800.00	
Property & Casualty	4,798.00	-	4,798.00	4,250.00	5,500.00	
Common Area Maintenance	-	4,166.67	4,166.67	10,000.00	10,000.00	
Lake Maintenance	11,888.00	11,512.00	23,400.00	23,400.00	27,804.00	
Landscaping Maintenance & Material	42,225.63	32,774.37	75,000.00	75,000.00	80,000.00	
Landscape Improvements	5,214.00	14,786.00	20,000.00	20,000.00	20,000.00	
Signage & Amenities Repair	-	5,000.00	5,000.00	12,000.00	12,000.00	
Hurricane Clean-Up	-	19,258.60	19,258.60	10,250.00	10,250.00	
Roadway Repair	-	-	-	-	25,000.00	
Reserves	-	-	-	-	10,000.00	

34,878.54		60,121.46		95,000.00		95,000.00		105,000.00	
$ 183,996.09		$ 232,259.41		$ 416,255.50		$ 413,255.00		$ 539,580.50	

Streetlights
Total General & Administrative Expenses

Total Expenses

  $ 183,996.09 

  $ 232,259.41 

  $ 416,255.50 

  $ 413,255.00 

  $ 539,580.50 

Income (Loss) from Operations Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)

$   231,770.37

$	244.52		$ (232,259.41)

$	244.52		$	(489.04)

$	489.04		$	-	$ (1,000.00)

$	-	$	1,000.00	
$	244.52		$	244.52		$	489.04		
$	-	$	1,000.00	
$ 232,014.89		$ (232,014.89)		$	-		
$	-	$	-	

Page 1 of 1

Lakeside Landings Community Development District

District Management Fee Increase Letter for Fiscal Year 2021

May 14, 2020

Mr. Tim Hultgren
Chairman of the Board of Supervisors
Lakeside Landings Community Development District 12051 Corporate Boulevard
Orlando, FL 32817 Dear Mr. Hultgren:

12051 Corporate Blvd.
Orlando, FL 32817
407.723.5900

pfm.com

Thank you for the opportunity to continue serving as District Manager to the Lakeside
Landings Community Development District (the ”District”). The agreement in place between our firm and the District dated January 16, 2019 provides for the review and adjustment annually of our fees pursuant to the District’s annual budget process. As the District is switching over to a partial resident Board, we are respectfully requesting a fee increase from $25,000 to $35,000 for the year.

Please note this change will be effective on the billing for October 2020, in conjunction with the District’s new Fiscal Year.

Provided the changes are acceptable, please have an authorized official of the District sign and return a copy of this letter to us to acknowledge the increase.

Sincerely,
PFM GROUP CONSULTING LLC

Senior Managing Consultant

Accepted by:

(Signature)

(Print Name)

(Date)

Lakeside Landings Community Development District

Payment Authorization Nos. 92-109

LAKESIDE LANDINGS
COMMUNITY	DEVELOPMENT	DISTRICT
Payment Authorization 092
1/10/2020

1	City of Winter Haven

Payee	Invoice		General Fund FY20

Acct: 805876; Service 11/23/2019-12/20/2019	--	$	
2	PFM Group Consulting			
DM Fee: December 2019	DM-12-2019-0031	$	
Website Fee: December 2019	DM-12-2019-0032	$	
3	Prince & Sons			
Playground Area Mulch Installation	1626	$	
January Lawn Maintenance	1686	$	
4	Termlnlx			
Pest Control	392714261	$	

Acct: 799642; Service 11/23/2019 -12/20/2019	$

8.84 /

/

247.01 /

2,083.33 /

/

100.00

/

7,840.00
6,516.03

69.00

M·	.oeuO.ff!iceMr

    $	16,864.21 

i	Board Mem·ber

RECEIVED JAN 2 0 2020

I               o	t          •

LAKESIDE LANDINGS COMMUNITY	DEVELOPMENT	DISTRICT
Payment Authorization 093
1/17/2020

Payee	Invoice	General
 	Fund FY20	

1	Complete Pool Care
February Pool Service	
13434	
$	1,200.00	
2	Fuqua Janitorial Services			
January Clubhouse Cleaning	8003	$	900 .00	
3	Joe G. Tedder, Tax Collector
Tax Roll Postage		
$	71.52	
		$	2,171.52	

if	
Officer	Board Member

RECEIVED JAN 2 0 2020

LAKESIDE LANDINGS COMMUNITY	DEVELOPMENT	DISTRICT
Payment Authorization 094 1/24/2020

Payee	Invoice	General
 	Fund FY20	

1	The Ledger			
Legal Advertising on 12/16/2019	L060G0J3GL	$	341.83	
Legal Advertising on 12/17/2019	L060G0J3GM	$	561.16	
2	PFM Group Consulting
DM Fee: January 2020	
DM-01-2020-0031	
$	2,083.33	
Website Fee: January 2020	DM-01-2020-0032	$	100.00	
		$	3,086.32	

Officer

-
Board Member

I     I
I

RECEIVED FEB 0 5 2020

LAKESIDE LANDINGS COMMUNITY	DEVELOPMENT	DISTRICT
Payment Authorization 095
1/31/2020

Payee	Invoice	General	
		Fund FY20	
1	Hopping Green & Sams
General Counsel Through 12/31/2019	

112365	

$	704.20 ,.-	
2	TECO			
Acct: 211010975145; Service 12/1B/2019 - 01/20/2020	$	2,918.88
Acct: 211010974684; Service 12/18/2019 - 01/20/2020	$	1,936.62	-	
Acct: 211010974924; Service 12/18/2019 - 01/20/2020	$	877.83.	/'	
Acct: 221000317760; Service 12/20/2019- 01/21/2020	$	177.11 /		
Acct: 221000317711 ; Service 12/20/2019 - 01/21/2020	$	136,38	•..../'	
Acct: 221000317737; Service 12/20/2019- 01/21/2020	$	20.06		
Acct: 221003308162; Service 12/20/2019- 01/21/2020	$	454.69 /		

   $	7,225.77 

RECEIVED FEB 0 3 2020

LAKESIDE LANDIN( S COMMUNITY	DEVELOPMENT	DISTRICT
Payment Authorization 096
2/7/2020

Payee	Invoice	General

/

 	. Fund FY20

PFM Group Consulting
Reimbursables: November 2019	OE-EXP-00562	$	19.85

Terminix
5701 Lakeside Landings Blvd Pest Control	393541618

69.00

LAKESIDE LANDINGS COMMUNITY DEVELOPMENT DISTRICT
Payment Authorization 097 2/14/2020

1 • ._ -

TIJ!l C}ty of Winter Hav n

Payee	Invoice

General
Fund FY20

2,	5812 Grey Herdn Dr Parking Lot .; Service 12/21/2019- 01/24/2020
5701 Lal<eslde Landings Bl_vd ; se,:vlce 12/21/2019- 01/24/2020

The Ledger	
j	$
$	
	Legal Advertising on 01i03/2020	1035507	$	
3	Prince 8, Sons			
	February Lawn Maintenance	1829	$	
4	PFM Group Consulting			
	Reimbursables: December 2019	OE-EXP-00619	$	
			$	

8.84 /,

295.14/
/

/

290.50.

5,387.17

45.45/

Board Member

,,

.. '	) · ,
" '
LAKESIDE LANDINGS COMMUNITY	DEVELOPMENT	DISTRICT
Payment Authorization 098
2/21/2020

Payee	Invoice	General

1	Complete Pool Care		
March Pool Service	13483	$	
2	Fuqua Janitorial Services			
February Clubhouse Cleanlni;i	8033	$	
3	PFM Group Consulting			
Reimbursables: December 2019	107976	$	
Reimbursables: September 2019	108041	$	
DM Fee: February 2020	DM-02-2020-0031	$	
Website Fee: February 2020	DM-02-2020-0032	$	

Fund FY20

1,200.00 /

600.00 /

½

37.281/.
332.41
2,083.33 1/
100.00 .

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 099	
2/28/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	Hopping Green &	Sams	
General Counsel T	hrough 01/31/2020	112961	

$	1,516.02

2	PFM Group C	onsulting	
November Bill	able Expenses	107877	
October Billabl	e Expenses	107991	
Billable Expens	es	108443	
January Reimbu	rsables	OE-EXP-00677	

$	511.55	
$	226.22	
$	306.12	
$	41.80	

3	Prince &	Sons	
Plant Ins	tallations	1902	

$	444.00

4	TECO		
5701 Lakeside Landings Blvd ; Ser	vice 01/22/2020 - 02/19/2020	--	
5001 Lakeside Landings Blvd W ;	Service 01/22/2020 - 02/20/2020	--	
4001 Lakeside Landings Blvd ; Ser	vice 01/22/2020 - 02/20/2020	--	
5697 Lakeside Landings Blvd W ;	Service 01/22/2020 - 02/20/2020	--	
Lakeside Landings Ph1 Rd ; Serv	ice 01/21/2020 - 02/18/2020	--	

$	452.18	
$	138.42	
$	0.74	
$	179.89	
$	933.13	

5	Spectrum Business		
5701 Lakeside Landings Blvd ;	Service 01/21/2020 - 02/20/2020	--	
5701 Lakeside Landings Blvd ;	Service 02/21/2020 - 03/20/2020	--	

$	111.97	
$	111.97	

$	4,974.01

Officer	Board Member	

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 100	
3/6/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	Complete Pool C	are	
Liquid Chemical	Feeder Installation	13496	

$	450.00

2	Prince & Son	s	
March Lawn	Maintenance	1925	

$	5,387.17

3	Terminix		
5701 Lakeside Landi	ngs Blvd Pest Control	394425606	

$	69.00

  $	5,906.17 

Officer	Board Member	

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 101	
3/13/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	The City of Winter Haven		
5812 Grey Heron Dr Parking Lot ;	Service 01/25/2020 - 02/21/2020	--	
5701 Lakeside Landings Blvd ; Ser	vice 01/25/2020 - 02/21/2020	--	

$	8.84	
$	258.87	

2	PFM Group	Consulting	
DM Fee: Mar	ch 2020	DM-03-2020-0031	
Website Fee:	March 2020	DM-03-2020-0032	

$	2,083.33	
$	100.00	

$	2,451.04

Officer	Board Member	

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 102	
3/20/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	Complet	e Pool Care	
April Poo	l Service	13536	
Diaphrag	m Valve	13536	

$	1,200.00	
$	62.00	

2	Fuqua Janitor	ial Services	
March Clubho	use Cleaning	8066	

$	825.00

  $	2,087.00 

Officer	Board Member	

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 103	
3/27/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	Hopping Green &	Sams	
General Counsel T	hrough 02/29/2020	113655	

$	397.50

2	Solitude Lake Man	agement	
January Lake & P	ond Management	PI-A00344985	
Lakes 14 & 15 Init	ial Treatment	PI-A00350692	
February Lake &	Pond Management	PI-A00358194	
March Lake & Pon	d Management	PI-A00372581	

$	1,827.00	
$	500.00	
$	1,827.00	
$	1,827.00	

3	Spectrum Business		
5701 Lakeside Landings Blvd ;	Service 03/21/2020 - 04/20/2020	--	

$	111.97

4	TECO		
5697 Lakeside Landings Blvd W ;	Service 02/21/2020 - 03/20/2020	--	
5001 Lakeside Landings Blvd W ;	Service 02/21/2020 - 03/20/2020	--	
4001 Lakeside Landings Blvd ; Ser	vice 02/21/2020 - 03/20/2020	--	
5701 Lakeside Landings Blvd ; Ser	vice 02/20/2020 - 03/20/2020	--	
Lakeside Landings Ph1 Rd ; Serv	ice 02/19/2020 - 03/18/2020	--	

$	165.06	
$	138.42	
$	21.82	
$	476.73	
$	925.83	

$	8,218.33

Officer	Board Member	

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 104	
4/3/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	Prince & Son	s	
Sod Installation	2026	
Hog Repellant	Applications	2027	
April Lawn Mai	ntenance	2045	

$	4,500.00	
$	770.00	
$	5,387.17	

  $	10,657.17 

Officer	Board Member	

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 105	
4/10/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	The City of Winter Haven		
5812 Grey Heron Dr Parking Lot ;	Service 02/22/2020 - 03/20/2020	--	
5701 Lakeside Landings Blvd ; Ser	vice 02/22/2020 - 03/20/2020	--	

$	8.84	
$	329.36	

2	Grau an	d Associates	
FY 2019	Audit	19382	

$	2,000.00

3	The Ledger		
Legal Advertising	on 3/11/2020	L060G0J6LJ	

$	262.50

4	Prince & Sons		
February Lawn Maintenanc	e (New Contract Differential)	2069	
March Lawn Maintenance (	New Contract Differential)	2069	
April Lawn Maintenance (New	Contract Differential)	2069	

$	1,128.86	
$	1,128.86	
$	1,128.86	

5	Solitude Lake	Management	
April Lake & Pon	d Management	PI-A00388991	

$	1,827.00

6	Terminix		
5701 Lakeside Landi	ngs Blvd Pest Control	395289819	

$	69.00

$	7,883.28

Officer	Board Member	

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 106	
4/17/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	Complet	e Pool Care	
May Pool	Service	13587	

$	1,200.00

2	Fuqua Janit	orial Services	
April Clubhou	se Cleaning	8092	

$	600.00

3	Landmark Engineer	ing & Surveying	
Engineering Services	Through 03/31/2020	2190024-06	

$	150.00

4	Prince	& Sons	
Plant Ins	tallation	2070	

$	270.00

  $	2,220.00 

Officer	Board Member	

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 107	
4/24/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	Freeman Security Ser	vices	
Guard/Patrol Services 03	/28/2020 - 04/12/2020	11201	
Guard/Patrol Services 04	/18/2020 - 04/19/2020	11216	

$	703.50	
$	234.50	

2	Hopping Green &	Sams	
General Counsel T	hrough 03/31/2020	114145	

$	1,890.00

3	PFM Group	Consulting	
DM Fee: Apr	il 2020	DM-04-2020-0031	
Website Fee	: April 2020	DM-04-2020-0032	

$	2,083.33	
$	100.00	

4	TECO		
5697 Lakeside Landings Blvd W ;	Service 03/21/2020 - 04/21/2020	--	
5001 Lakeside Landings Blvd W ;	Service 03/21/2020 - 04/21/2020	--	
4001 Lakeside Landings Blvd ; Ser	vice 03/21/2020 - 04/20/2020	--	
Lakeside Landings Ph1 Rd ; Serv	ice 03/19/2020 - 04/17/2020	--	

$	121.43	
$	161.53	
$	21.82	
$	930.02	

$	6,246.13

Officer	Board Member	

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 108	
5/1/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	Freeman Security Ser	vices	
Guard/Patrol Services 04	/25/2020 - 04/26/2020	11232	

$	234.50

2	Spectrum Business		
5701 Lakeside Landings Blvd ;	Service 04/21/2020 - 05/20/2020	78073703042220	

$	111.97

$	346.47

Officer	Board Member	

LAKESIDE LANDINGS
C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Payment Authorization 109	
5/8/2020	

Payee	Invoice	

General	
 	Fund FY20		

1	The City of Winter Haven		
5812 Grey Heron Dr Parking Lot	; Service 03/17/2020-04/13/2020	--	
5701 Lakeside Landings Blvd ; S	ervice 03/20/2020-04/17/2020	--	

$	8.84	
$	335.38	

2	Complete P	ool Care	
Pool Service	- Chemicals	13618	

$	623.00

3	Freeman Security Service	s, Inc.	
Guard/Patrol Services 04/27	/2020 through 05/03/2020	11251	

$	234.50

4	Prince & Son	s	
May Lawn	Maintenance	2152	
Tree Trimmi	ng	2140	

$	6,516.03	
$	1,190.00	

5	Solitude Lake	Management	
May Lake & Pon	d Management	PI-A00405518	

$	1,827.00

6	Terminix		
5701 Lakeside Landi	ngs Blvd Pest Control	396189887	

$	69.00

$	10,803.75

Officer	Board Member	

Lakeside Landings Community Development District

District Financial Statements

Lakeside Landing CDD Statement of Activities As of 4/30/2020

General Fund	General Fixed Asset Group

Total

Revenues

On-Roll Assessments	$ 415,766.46			$	415,766.46	
Total Revenues	$ 415,766.46		$	-	$	415,766.46	

Insurance	$	2,030.00			$	2,030.00	
Management	14,583.31			14,583.31	
Field Management	302.38			302.38	
Engineering	692.50			692.50	
Property Appraiser	4,443.58			4,443.58	
District Counsel	7,404.84			7,404.84	
Assessment Administration	5,000.00			5,000.00	
Audit	2,500.00			2,500.00	
Travel and Per Diem	80.44			80.44	
Postage & Shipping	376.82			376.82	
Legal Advertising	1,699.83			1,699.83	
Miscellaneous	1,022.23			1,022.23	
Meeting Room	225.00			225.00	
Property Taxes	95.57			95.57	
Web Site Maintenance	700.00			700.00	
Dues, Licenses, and Fees	175.00			175.00	
Security	938.00			938.00	
Irrigation	3,591.60			3,591.60	
Amenity - Landscape Maintenance	7,840.00			7,840.00	
Amenity - Pool Maintenance	21,193.00			21,193.00	
Amenity - Janitorial	5,850.00			5,850.00	
Amenity - Pest Control	396.00			396.00	
Amenity - Security	600.82			600.82	
Hog Capture	770.00			770.00	
General Insurance	2,481.00			2,481.00	
Property & Casualty	4,798.00			4,798.00	
Lake Maintenance	11,888.00			11,888.00	
Landscaping Maintenance & Material	42,225.63			42,225.63	
Landscape Improvements	5,214.00			5,214.00	
Streetlights	34,878.54			34,878.54	
Total Expenses	$ 183,996.09		$	-	$	183,996.09	

er Revenues (Expenses) & Gains (Losses)

Interest Income	

$	244.52				

$	244.52	
Total Other Revenues (Expenses) & Gains (Losses)	$	244.52		$	-		$	244.52	
Change In Net Assets	$ 232,014.89		$	-		$	232,014.89	

Net Assets At Beginning Of Year	
$ 173,831.27		
$	8,576,341.49		
$ 8,750,172.76	

Net Assets At End Of Year	
$ 405,846.16		
$	8,576,341.49		
$ 8,982,187.65	

Expenses

Oth

Page 1 of 1

Lakeside Landing CDD
Statement of Financial Position As of 4/30/2020

General Fund	General Fixed Asset Group

Total

Assets

Current Assets

General Checking Account	$	400,909.64		$	400,909.64	
Assessments Receivable	28,591.72		28,591.72	
Deposits	13,402.65		13,402.65	
Total Current Assets	$	442,904.01		$	-	$	442,904.01	

Property, Plant & Equipment		
Other Fixed Assets (2007)	$ 7,652,859.49		$ 7,652,859.49	
Other Fixed Assets (2008)	923,482.00		923,482.00	
Total Property, Plant & Equipment	$	-	$ 8,576,341.49		$ 8,576,341.49	

Total Assets	$	442,904.01		$	8,576,341.49		$	9,019,245.50	

Liabilities and Net Assets					
Current Liabilities
Accounts Payable	$	8,466.13				
$	8,466.13	
Deferred Revenue	28,591.72				28,591.72	
Total Current Liabilities	$	37,057.85		$	-		$	37,057.85	
Total Liabilities	$	37,057.85		$	-		$	37,057.85	

Net Assets
Net Assets, Unrestricted	$	69,458.89				

$	69,458.89	
Net Assets - General Government	104,372.38				104,372.38	
Current Year Net Assets - General Government	232,014.89				232,014.89	
Net Assets, Invd in Capital, Net of Debt		$ 8,576,341.49		$ 8,576,341.49	
Total Net Assets	$	405,846.16		$ 8,576,341.49		$ 8,982,187.65	
					
Total Liabilities and Net Assets	$	442,904.01		$ 8,576,341.49		$ 9,019,245.50	

Pages 1 of 1

Lakeside Landing CDD
Budget to Actual
For the Month Ending 4/30/2020

Year To Date

Actual	Budget	Variance

FY 2020
Adopted Budget

Revenues

On-Roll Assessments	$ 415,766.46		$ 241,065.44		$ 174,701.02		$ 413,255.00	
Net Revenues	$ 415,766.46		$ 241,065.44		$ 174,701.02		$ 413,255.00	

General & Administrative Expenses

Insurance	$	2,030.00		$	1,312.50		$	717.50		$	2,250.00	
Management	14,583.31		14,583.31		-		25,000.00	
Field Management	302.38		1,458.31		(1,155.93)		2,500.00	
Engineering	692.50		1,458.31		(765.81)		2,500.00	
Property Appraiser	4,443.58		2,595.81		1,847.77		4,450.00	
District Counsel	7,404.84		8,750.00		(1,345.16)		15,000.00	
Assessment Administration	5,000.00		2,916.69		2,083.31		5,000.00	
Audit	2,500.00		2,625.00		(125.00)		4,500.00	
Travel and Per Diem	80.44		1,458.31		(1,377.87)		2,500.00	
Telephone	-		58.31		(58.31)		100.00	
Postage & Shipping	376.82		583.31		(206.49)		1,000.00	
Copies	-		583.31		(583.31)		1,000.00	
Legal Advertising	1,699.83		3,208.31		(1,508.48)		5,500.00	
Miscellaneous	1,022.23		875.21		147.02		1,500.00	
Meeting Room	225.00		612.50		(387.50)		1,050.00	
Property Taxes	95.57		-		95.57		-	
Web Site Maintenance	700.00		1,400.00		(700.00)		2,400.00	
Dues, Licenses, and Fees	175.00		102.06		72.94		175.00	
Security	938.00		9,683.31		(8,745.31)		16,600.00	
Irrigation	3,591.60		8,750.00		(5,158.40)		15,000.00	
Amenity - Landscape Maintenance	7,840.00		4,666.69		3,173.31		8,000.00	
Amenity - Pool Maintenance	21,193.00		13,416.69		7,776.31		23,000.00	
Amenity - Access Control	-		145.81		(145.81)		250.00	
Amenity - Janitorial	5,850.00		8,166.69		(2,316.69)		14,000.00	
Amenity - Pest Control	396.00		513.31		(117.31)		880.00	
Amenity - R&M Grounds	-		291.69		(291.69)		500.00	
Amenity - Security	600.82		1,458.31		(857.49)		2,500.00	
Hog Capture	770.00		1,458.31		(688.31)		2,500.00	
Amenity - Miscellaneous	-		583.31		(583.31)		1,000.00	
General Insurance	2,481.00		1,575.00		906.00		2,700.00	
Property & Casualty	4,798.00		2,479.19		2,318.81		4,250.00	
Common Area Maintenance	-		5,833.31		(5,833.31)		10,000.00	
Lake Maintenance	11,888.00		13,650.00		(1,762.00)		23,400.00	
Landscaping Maintenance & Material	42,225.63		43,750.00		(1,524.37)		75,000.00	
Landscape Improvements	5,214.00		11,666.69		(6,452.69)		20,000.00	
Signage & Amenities Repair	-		7,000.00		(7,000.00)		12,000.00	
Hurricane Clean-Up	-		5,979.19		(5,979.19)		10,250.00	
Streetlights	34,878.54		55,416.69		(20,538.15)		95,000.00	
Total General & Administrative Expenses	$ 183,996.09		$ 241,065.44		$ (57,069.35)		$ 413,255.00	
Total Expenses	   $ 183,996.09 		   $ 241,065.44 		   $ (57,069.35)		   $ 413,255.00 	
Income (Loss) from Operations	$ 231,770.37		$	-		$ 231,770.37		$	-	

Other Income (Expense)

Interest Income	$	244.52		$	-	$	244.52		$	-	
Total Other Income (Expense)	$	244.52		
$	-	$	244.52		$	-	
Net Income (Loss)	$ 232,014.89		
$	-	$ 232,014.89		$	-	

Page 1 of 1