MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT

BROWARD COUNTY SPECIAL BOARD MEETING OCTOBER 15, 2020
9:30 A.M.

Special District Services, Inc.
6625 Miami Lakes Drive, Suite 374 Miami Lakes, FL 33014

www.meadowpinescdd.org 305.777.0761Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT SPECIAL BOARD MEETING
October 15, 2020
9:30 a.m.
JOIN BY VIDEO ACCESS: https://us02web.zoom.us/j/3341025013 Meeting ID: 334 102 5013
Call-In: 929-436-2866

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
July 16, 2020 Special Board Meeting & Public Hearing…	Page 2
Old Business
Update Regarding South Broward Drainage District 5-Year Re-Certification (Phase 2)
New Business
Consider South Florida Water Management District (SFWMD) Permit Name Transfer…	Page 7
Consider Resolution No. 2020-05 – Adopting a Fiscal Year 2019/2020 Amended Budget…	Page 9
Auditor Selection Committee
Ranking of Proposals/Consider Selection of an Auditor.	Page 14
Administrative Matters
Discussion Regarding Election Protocol and Declaring Vacancies Effective November 17th
Board Members Comments
Adjourn

Broward Daily Business Review
Oct. 7, 2020
Miscellaneous Notices

NOTICE OF SPECIAL BOARD MEETING OF THE MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT
NOTICE IS HEREBY GIVEN that the Meadow Pines Community Development District (the "District") will hold a Special Board Meeting (the "Meeting") of its Board of Supervisors (the "Board") on October 15, 2020, at 9:30 a.m. to be conducted by telephonic and video conferencing communications media technology pursuant to Executive Orders 20-52, 20-69, and 20-112, 20-114, 20-150, 20-179, 20-193, and 20-
246 issued by Governor DeSantis on March 9, 2020, March 20, 2020, April 29, 2020,
May 8, 2020, June 24, 2020, July 29, 2020, August 7, 2020, and September 30, 2020, respectively, and pursuant to Section 120.54(5)(b)2., Florida Statutes. The Meeting is being held for the necessary public purpose of considering the Fiscal Year 2019/2020 Amended Budget. At such time the Board is so authorized and may consider any business that may lawfully and properly come before it.
While it is necessary to hold the Meeting 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. Participants may attend the Meeting by accessing the District's website, www.meadowpinescdd.org and clicking on the meeting link you will find on the homepage, or utilizing the following login information: Join by URL for VIDEO ACCESS at: https://us02web.zoom.us/j/ 3341025013
OR
Call In At: 929-436-2866 Meeting ID: 334 102 5013
A copy of the budget and/or the agenda for the Meeting may be obtained at the offices of the District Manager, c/o Special District Services, Inc., at (561) 630-4922 or nnguyen@sdsinc.org (the "District Manager's Office") during normal business hours.
The Meeting is open to the public and will be conducted in accordance with the provisions of Florida law for special districts. The Meeting may be continued to a date, time, and place to be specified on the record at the Meeting.
Any person requiring special ac commodations in order to access and participate in 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 hear ing 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.
As indicated above, this Meeting will be conducted by media com munications technology. Anyone requiring assistance in order to obtain access to the telephonic, video con- ferencing, or othercommunications media technology being utilized to conduct this Meeting should con tact the District Manager's Office at least forty-eight
(48) hours prior to the Meeting. Similarly, any person requiring or that otherwise may need assistance accessing or participating in this Meeting because of a disability or physical impairment is strongly encouraged to contact the District Manager's Office at least forty-eight (48) hours in advance so that arrangements may be made.
Each person who decides to appeal any decision made by the Board with respect to any matter considered at the Meeting is advised that person will need a 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.
MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT
www.meadowpinescdd.org
10/7 20-56/0000492051B	Page 1

`
MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT SPECIAL BOARD MEETING & PUBLIC HEARING
JULY 16, 2020

Note: The Meadow Pines Community Development District (the “District”) Special Board Meeting was held via technological means as a result of the public health emergency that exists in the State of Florida as a consequence of the COVID-19 coronavirus, in light of the guidelines established by the Centers for Disease Control for the protection of all members of the community, and with the authority granted by Executive Orders issued by Governor Ron DeSantis, including Executive Order 20-69 (Emergency Management—COVID-19—Local Government Public Meetings) authorizing the use of communications technology, as provided in Section 120.54(5)(b)2, Florida Statutes.

CALL TO ORDER

District Manager Nancy Nguyen called the July 16, 2020, Special Board Meeting of the Meadow Pines Community Development District (the “District”) to order at 9:46 a.m. via technological means pursuant to Executive Orders 20-52, 20-69, 20-112, 20-114 and 20-150 issued by Governor DeSantis on March
9, 2020, March 20, 2020, April 29, 2020, May 8, 2020, and June 23, 2020, respectively, and pursuant to Section 120.54(5)(b)2., Florida Statutes.

PROOF OF PUBLICATION

Proof of publication was presented that notice of the Special Board Meeting had been published in the
Broward Daily Business Review on July 7, 2020, as legally required.

ESTABLISH A QUORUM

Ms. Nguyen determined that the virtual attendance of Chairperson Douglas Harrison, Vice Chairperson Leon Brown and Supervisor Jennifer Marmanillo constituted a quorum and it was in order to proceed with the meeting.

Also in virtual attendance were: District Manager Nancy Nguyen of Special District Services, Inc.; General Counsel Vanessa Steinerts of Billing, Cochran, Lyles, Mauro & Ramsey, P.A.; and Maria Hernandez of Miami Management, Inc.

ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
March 19, 2020, Regular Board Meeting

Ms. Nguyen presented the minutes of the March 19, 2020, Regular Board Meeting and asked if there were any corrections and/or revisions. There being none, a motion was made by Mr. Harrison, seconded by Ms. Marmanillo and passed unanimously approving the minutes of the March 19, 2020, Regular Board Meeting, as presented.

`

OLD BUSINESS
Update Regarding South Florida Water Management District (SFWMD) Environmental Resource Permit (ERP) Compliance

Ms. Nguyen advised that SFWMD conducted an inspection of the District’s conservation area on May 20, 2020. She explained that she was in receipt of a letter from SFWMD reflecting that the District was in compliance with the special conditions of the Environmental Resource Permit.

NEW BUSINESS
Consider Resolution No. 2020-02 – Amending Date and Time for Public Hearing

Ms. Nguyen presented Resolution No. 2020-02, entitled:

RESOLUTION NO. 2020-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT AMENDING RESOLUTION NO. 2020-01; AMENDING THE DATE AND TIME FOR THE PUBLIC HEARING TO CONSIDER THE FISCAL YEAR 2020/2021 FINAL BUDGET AND ASSESSMENTS AND AUTHORIZING THE SECRETARY AND DISTRICT MANAGER TO TAKE CERTAIN ACTIONS TO ACCOMPLISH THE INTENT OF THIS RESOLUTION; AND PROVIDING AN EFFECTIVE DATE.

Ms. Nguyen advised that because the May 21, 2020, Public Hearing had been rescheduled to July 16, 2020, it was in order to amend Resolution No. 2020-01. A discussion ensued after which:

A motion was made by Mr. Harrison, seconded by Mr. Brown and passed unanimously approving Resolution 2020-02, as presented; thereby, amending Resolution 2020-01.

Consider Resolution No. 2020-04 – Adopting a Fiscal Year 2020/2021 Regular Meeting Schedule

RESOLUTION NO. 2020-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2020/2021 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

Ms. Nguyen provided an explanation for the document. A discussion ensued after which:

A motion was made by Ms. Marmanillo, seconded by Mr. Brown and unanimously passed to approve and adopt Resolution No. 2020-04, as presented; thereby setting the 2020/2021 regular meeting schedule and authorizing the publication thereof, as required by law.

`
Discussion Regarding South Broward Drainage District 5-Year Re-Certification (Phase 2) & Proposals Stormwater System Inspection Deficiencies Punch List

Ms. Nguyen advised that Sun-Tech Engineering, Inc. and South Broward Drainage District (SBDD) had conducted a second inspection of the District’s stormwater drainage system, which is required as part of the 5-year re-certification condition outlined on the South Broward Drainage Surface Water Management permit. Ms. Nguyen presented the deficiencies punch list provided by Sun-Tech and explained that fifteen (15) drainage outfall runs require water jet cleaning. Additionally, there is one (1) structure which requires cleaning. Ms. Nguyen further explained that once Phase 2 of this project has been completed, SBDD and Sun-Tech will conduct a third inspection. The purpose of the third inspection is to determine if there are tree roots present in the drainage outfall runs. If tree roots are present, SBDD will request that the vegetation be removed as part of Phase 3 of the project. In response to the punch list received from Sun-Tech, Ms. Nguyen obtained three (3) proposals to conduct the work required. Ms. Nguyen presented the proposals to the Board.

BD Environmental Group, LLC $2,160
Proline Vactor Services, Inc. $2,710
PCI Stormwater Solutions, Inc. $5,780 A discussion ensued after which:
A motion was made by Ms. Marmanillo, seconded by Mr. Harrison and unanimously passed accepting the proposal from BD Environmental Group, Inc. in the amount of $2,160, authorizing District Counsel the prepare a Small Project Agreement; and further authorizing the District Manager to complete any other necessary requirements on behalf of the District to commence the project. Additionally, the motion further authorizes a not to exceed amount of $5,000 for the removal of vegetation for Phase 3; thus authorizing District Counsel the prepare a Small Project Agreement; and further authorizing the District Manager to complete any other necessary requirements on behalf of the District to commence Phase 3.

Consider Selection of the Audit Committee and Approve Auditor Evaluation Criteria for RFP

Ms. Nguyen stated that an audit was required for the District fiscal year ending September 30, 2020, and it would be in order for the Board to appoint an Audit Committee to commence the auditor selection process pursuant to 218.391, Florida Statutes.

A motion was made by Mr. Harrison, seconded by Mr. Brown and unanimously passed appointing the full Board and the District Manager as the Audit Committee.

At approximately 10:15 a.m., Ms. Nguyen recessed the Special Board Meeting and simultaneously called to order a meeting of the Audit Committee.

Ms. Nguyen presented the selection criteria information and an outline of material for the Request for Audit Proposals for the District. A discussion ensued after which:

A motion was made by Ms. Marmanillo, seconded by Mr. Brown and unanimously passed approving the criteria for the selection of an auditor, as presented, and instructed the District Manager to proceed, as required, to advertise for requests for proposals (“RFP”) for the fiscal years ending September 30, 2020, 2021 and 2022; and to include in the proposal package an option for an additional 2-year renewal (2023 and 2024).

`

There being no further Audit Committee business to conduct, Ms. Nguyen adjourned the Audit Committee Meeting and simultaneously reconvened the Special Board Meeting of the District at approximately 10:18 a.m.

Ms. Nguyen stated that it would be appropriate for the Board to accept the actions of the Audit Committee, as outlined hereinabove. A discussion ensued after which:

A motion was made by Mr. Harrison, seconded by Ms. Marmanillo and unanimously passed accepting the actions of the Audit Committee.

NOTE: At approximately 10:19 a.m., Ms. Nguyen recessed the Special Meeting and simultaneously opened the Public Hearing.

PUBLIC HEARING
Proof of Publication

Ms. Nguyen presented proof of publication that notice of the Public Hearing had been published in the
Broward Daily Business Review on June 30, 2020, and July 7, 2020, as legally required.

Receive Public Comments on Fiscal Year 2020/2021 Final Budget

Ms. Nguyen opened the public comment portion of the public hearing to receive comments on the 2020/2021 fiscal year final budget and non-ad valorem special assessments. There being no comments, Ms. Nguyen closed the public comment portion of the Public Hearing.

Consider Resolution No. 2020-03 – Adopting a Fiscal Year 2020/2021 Final Budget

Ms. Nguyen presented Resolution No. 2020-03, entitled:

RESOLUTION NO. 2020-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT APPROVING AND ADOPTING A FISCAL YEAR 2020/2021 FINAL BUDGET INCLUDING NON-AD VALOREM SPECIAL ASSESSMENTS; AND PROVIDING AN EFFECTIVE DATE.

Ms. Nguyen explained that the document provides for approving and adopting the fiscal year 2020/2021 final budget and non-ad valorem special assessment tax roll. A discussion ensued after which:

A motion was made by Ms. Marmanillo, seconded by Mr. Brown and unanimously passed to approve and adopt Resolution No. 2020-03, as presented; thereby setting the 2020/2021 final budget and non-ad valorem special assessment tax roll.

NOTE: At approximately 10:22 a.m., Ms. Nguyen closed the Public Hearing and simultaneously reconvened the Special Meeting.

ADMINISTRATIVE MATTERS
1. Staff Report, as Required

`

There was no Staff Report at this time.

BOARD MEMBER COMMENTS

Ms. Nguyen stated that the District meeting was scheduled for August 20, 2020.

ADJOURNMENT

There being no further business to come before the Board, a motion was made by Ms. Marmanillo, seconded by Mr. Harrison and unanimously passed to adjourn the Special Board Meeting at 10:24 a.m.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

SOUTH	FLORIDA	WATER	MANAGEMENT	DISTRICT
Request for Surface Water Management, Water Use or Wetland Resource Permit Transfer
(To be completed, executed and submitted by the new owner)

SOUTH FLORIDA WATER MANAGEMENT DISTRICT
Regulation Division
.3301 Gun Club Road
West Palm Beach, FL 33406
www .sfwmd.gov/ePermitting

It is hereby requested that District Permit No.(s)

06-04288-W

, issued

under Appl ication No.(s)

-10-09-30--4 - - - - - - - - - - - - - - - - - -

be transferred as follows:

FROM:	Name	Standard Pacific Homes, Inc.
Address	 	

City

- - - - - - - - - - - - - - - - - - - - State

- -  -  -	ZIP   	

Project Name Meadow Pines Phase 11

Permitted Acreage

-22-.7-0 - - - - - - - - - - - - - - - - - - - - - - - - - -

TO:	Name	Meadow Pines Community Development District / Cobblestone Community Association, lnc.(co-permittee)

Address	2501 A. Burns Road
City	Palm Beach Gardens	State     FL--	ZIP    33410

E-mail Address twodraska@sdsinc.org
Project Name	Cobblestone
Enclosed are the following documents:
IX] Recorded copy of documents effectuating transfer of ownership
D Permit Application Processing fee(s)
D Project or boundary map

Acreage to be transferred	22.70

Pursuant to Rule 40E-1.6107 and Rule 40E-2.351(Water Use), Florida Administrative Code, the undersigned agrees to be bound by all terms and conditions of the permit, including any subsequent modifications thereto. Author ization for any proposed modification to the project shall be applied for and obtained prior to conducting such modification.

(Deviation from the permitted acreage, such as the purchase of less acreage than permitted, or  from  any  activities authorized by a District Permit shall require a Permit modification prior to consideration of Permit transfer).

Todd Wodraska
Print Name of New Permittee

 xk   d   MBvc.Sfov:	) /;,(   , , 0   - 11--Z..L-
Title	C--	Telephone Number
Co-permittee: Cobblestone Community Association, Inc. Name: Maria Hernandez
Title: 	_
Authorized Signature : 		Date: 		_ Telephone No.: 	_

Incorporated by reference in subsection 40E-1.6107(1), F.A.C.
Form 0483 (Effective: 08/2013)

4577 Nob Hill Road, Suite 102
Sunrise, FL 33351 www.suntecheng.com
Certificate of Auth. #7097/LB 7019
Phone (954) 777-3123
Fax (954) 777-3114

September 23rd, 2020

South Florida Water Management District Attn: Tammy Alonso
3301 Gun Club Road
West Palm Beach, FL 33406

RE:		Request for Irrigation Water use permit transfer (Permit 06-04288-W) from developer to Meadow Pines CDD and Cobblestone Community Association (HOA) co-permittee.

Dear Mrs. Alonso:

Pursuant to our conversation on September 22nd, 2020, please find attached the following items needed to transfer the existing irrigation Water use permit from the developer (Standard Pacific Homes) to Meadow Pines CDD (owner) and co-permittee Cobblestone Community Association (HOA).

SFWMD Form 0483 Request for Surface Water Management, Water Use or Wetland Resource Permit Transfer
Property ownership of the Lakes / Conservation area (Meadow Pines CDD

As discussed, Meadow Pines CDD is the owner of the lakes and conservation area where the irrigation source of water is withdrawn. The water withdrawal associated with Permit 06-04288-W is then used to irrigate the common areas located within the Cobblestone Community Association (HOA) and therefore they will be listed as a co-permittee on the transferred permit.

I trust the information provided is sufficient to meet your needs; however, should you have any questions or require additional information, please let me know and I can provide.

Sincerely,
SUN-TECH ENGINEERING, INC.

Clifford R. Loutan, P.E.
Principal / District Engineer – Meadow Pines CDD

This item has been digitally signed and sealed by Clifford R. Loutan, P.E. on the date adjacent to the seal. Printed copies of this document are not considered signed and sealed and the signature must be verified on any electronic copies.

September 23, 2020

Page 8

Clifford R Loutan 2020.09.23 15:16:52 -04'00'

RESOLUTION NO. 2020-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2019/2020 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

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

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

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

Section 1. The Amended Budget for  Fiscal  Year  2019/2020  attached  hereto  as  Exhibit “A” is hereby approved and adopted.

Section 2.   The Secretary/Assistant Secretary of the District is authorized to execute   any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 15th day of October, 2020.

ATTEST:	MEADOW PINES
COMMUNITY DEVELOPMENT DISTRICT

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

Meadow Pines Community Development District

Amended Final Budget For Fiscal Year 2019/2020
October 1, 2019 - September 30, 2020

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET

AMENDED FINAL BUDGET
MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 20 2020 OCTOBER , 20 SEPTEMBER 0, 2020

REVENUES	FISCAL YEAR
20  2020
BUDGET
 0 0 20	AMENDED FINAL BUDGET
 0 0 20	YEAR TO DATE ACTUAL
 0 2 20	
O & M Assessme ts	4 10	  ,20 	51 205	
 ebt Assessme ts	  1 82	6 , 6	  5 5 	
Other Reve ues	1 000	 7 	1 5	
  terest come	 00	2  	245	
				
TOTAL REVENUES	$	7 , 2	$	7 6, 8 	$	7 6, 8 	
				
EXPENDITURES				
Superv sor Fees	2 400	600	 00	
 a ro Ta es	200	 6	4 	
     eer   	2 250	  ,000	8 0  	
Ma a eme t	1 8  	  ,8 6	1 8  	
 e a 	  000	8,000	    8	
Assessme t Ro  	  000	6,000	  000	
Aud t Fees	   00	 ,600	   00	
Arb tra e Rebate Fee	 00	600	 00	
  sura ce	   00	 , 26	5 42 	
 e a Advert seme ts	 50	 , 00	1 108	
M sce a eous	 00	7 0	 51	
 osta e	2 5	  0	1 1	
Off ce Supp es	550	2 0	21 	
 ues & Subscr pt o s	1 5	 7 	1 5	
Trustee Fees	  820	6,8  	  815	
Co t u sc osure Fee	1 000	 ,000	1 000	
Webs te Ma a eme t	2 000	2,000	2 000	
Reserve	2    	2,000	0	
Stormwater Ma a eme t	0	20,000	18 8 0	
				
TOTAL EXPENDITURES	$	60,7  	$	8 ,778	$	7 ,6 2	
				
REVENUES LESS EXPENDITURES	$	682, 77	$	66 ,20 	$	67 , 2 	
				
Bo d a me ts	  50 4   	 6 , 6 	  55 1  	
				
BALANCE	$	2,0  	$	7,287	$	,   	
				
Cou t Appra ser & Ta Co ector Fee	 14 8 8 	   ,    	 15 45 	
  scou ts For ar a me ts	 2      	 26,    	 2 4  	
				
EXCESS S ORTFALL 	$	2, 00 	$	,00  	$	26,87  	
				
Carr over From r or Year	12 500	 2, 00	0	
				
NET EXCESS S ORTFALL 	$	 	$	22, 0  	$	26,87  	

FUN BA ANC AS OF / 0/1 	
FY 201 /2020 ACT V TY	
FUN BA ANC AS OF / 0/20	

$ 5 045	
 $ 5 001 	
$ 0 044	

Notes
Carr over From r or Year Of $12 500 was used to reduce F sca Year 201 /2020 Assessme ts.
$11 8 5 Of Fu d Ba a ce To Be Used To Reduce 2020/2021 Assessme ts.

AMENDED FINAL BUDGET
MEADOW PINES COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
FISCAL YEAR 20 2020 OCTOBER , 20 SEPTEMBER 0, 2020

REVENUES	FISCAL YEAR
20  2020
BUDGET
 0 0 20	AMENDED FINAL BUDGET
 0 0 20	YEAR TO DATE ACTUAL
 0 2 20	
  terest come	100	 ,7  	4 1 	
NAV Ta Co ect o 	 50 4  	6 , 6	 55 1 	
Total Revenues	$	6 0, 6 	$	660,6  	$	660,62 	
				
EXPENDITURES				
 r c pa a me ts 2014A-1 	285 000	28 ,000	285 000	
 r c pa a me ts 2014A-B 	50 000	 0,000	50 000	
Bo d Redempt o 	   15	0	0	
  terest a me ts 2014A-1 	241 0	2 ,6  	245 5	
  terest a me ts 2014A-B 	   888	6 , 2 	    25	
				
Total Expenditures	$	6 0, 6 	$	6 , 60	$	6 , 60	
				
Ex ess S ortfall 	$	 	$	0,67 	$	0,66 	

FUN BA ANC AS OF / 0/1 	
FY 201 /2020 ACT V TY	
FUN BA ANC AS OF / 0/20	

$550 445	
$10 5	
$5 1 120	

Notes
Reserve Fu d 2014-1 Ba a ce = $2 5 215*. Reserve Fu d 2014-2 Ba a ce = $ 0 100*. Reve ue Fu d Ba a ce = $2 5 805*.
Reve ue Fu d Ba a ce To Be Used To Make 2014-1 11/1/2020 terest a me t Of $118 54 a d 2014-2 11/1/2020 terest a me t Of $ 225.
* Appro mate Amou ts

Series 20 Bond Refunding Information		
Or a ar Amou t =	$ 125 000	A ua r c pa  a me ts ue 	
  terest Rate =	1.05% - 4. 25%	Ma 1st	
 ssue ate =	Ma 2014	A ua terest a me ts ue 	
Matur t ate =	Ma 20 4	Ma 1st & November 1st	
 ar Amou t As Of / 0/20 =	$5 4 5 000		
Series 20 2 Bond Refunding Information			
Or a ar Amou t =	$1 85 000	A ua r c pa  a me ts ue 	
  terest Rate =	5. 5% - .00%	Ma 1st	
 ssue ate =	Ma 2014	A ua terest a me ts ue 	
Matur t ate =	Ma 20 4	Ma 1st & November 1st	
 ar Amou t As Of / 0/20 =	$1 120 000		

October 15, 2020

RE: Meadow Pines Community Development District

The Meadow Pines Community Development District (the "District") is required to select an auditor to perform the audit for the district for the years ending September 30, 2020, September 30, 2021 and September 30, 2022; with an option for an additional two year renewal.

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

The current auditor for the District is the firm of Grau & Associates.

Grau & Associates was the only firm to respond to the legal advertisement requesting proposals to perform the fiscal year ending September 30, 2020, September 30, 2021 and September 30, 2022 audits. The proposed fee for the audit for fiscal year ending September 30, 2020 is $3,200.00. The proposed fee for the audit for fiscal year ending September 30, 2021 is $3,300.00. The proposed fee for the audit for fiscal year ending September 30, 2022 audit is $3,400.00. The proposed fee for the audit for fiscal year ending September 30, 2023 (option year) is $3,500.00. And the proposed fee for the audit for fiscal year ending September 30, 2024 (option year) is $3,600.00. The approved fee for the fiscal year ending September 30, 2019 audit, which Grau & Associates has completed, was $3,600.00. The approved Audit Fee budget for Fiscal Year 2020/2021 is
$3,700.00.

Management would like to report that it is pleased with the professionalism and the competence of the Grau and Associates, partners and supporting staff.

It is recommended at this time that Grau & Associates be hired to perform the September 30, 2020, September 30, 2021 and September 30, 2022 annual government audits and also be selected, subject to fee adjustments for inflation, to perform the fiscal year end audits for the following two years (FYE 9/30/23 and 9/30/24).

Special District Services, Inc.

Proposal to Provide Financial Auditing Services:
MEADOW PINES
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: September 10, 2020 4:00PM

Submitted to:
Meadow Pines
Community Development District C/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410

Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents

PAGE

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

September 10, 2020

Meadow Pines Community Development District C/o SDS
2501A Burns Road
Palm Beach Gardens, Florida 33410

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2020-2022, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Meadow Pines Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. First, we ensure that the transition to a new firm is as smooth and seamless as possible. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

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

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

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Racquel McIntosh, CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

Our Team

2
Partners

11
Professional Staff

2
Administrative Professionals

9/13
Employees are CPAS

Year founded

Services Provided

297

Community Development Districts Served

Properly registered and
licensed professional corporation by the state of FLORIDA

9
Professional Groups

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

See next page for report and certificate

External quality review program: consistently receives a pass

⇒

Ext

pro

rec

⇒

Inte

mo

qua

nternal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:

Antonio J GRAU, CPA (Partner)
Years Performing Audits: 30+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Racquel McIntosh, CPA (Partner)
Years Performing Audits: 14+
CPE (last 2 years): Government Accounting, Auditing: 38 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

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

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

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

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

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

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

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

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

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

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

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

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	58
Total Hours	82 (includes of 4 hours of Ethics CPE)

Racquel C. McIntosh, CPA
Partner
Contact : rmcintosh@graucpa.com | (561) 939-6669
Experience
Racquel has been providing government audit, accounting and advisory services to our clients for over 14 years. She serves as the firm’s quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed and maintained throughout the audit.
Racquel develops in-house training seminars on current government auditing, accounting, and legislative topics and also provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software, legislation, and standards.

Education
Florida Atlantic University (2004) Master of Accounting
Florida Atlantic University (2003) Bachelor of Arts:
Finance, Accounting

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

Carlton Lakes Community Development District Golden Lakes Community Development District Rivercrest Community Development District South Fork III Community Development District TPOST Community Development District

East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District
Pinellas Park Water Management District Ranger Drainage District
South Trail Fire Protection and Rescue Service District

Westchase Community Development District Monterra Community Development District
Palm Coast Park Community Development District Long Leaf Community Development District Watergrass Community Development District

Professional Associations/ Memberships
American Institute of Certified Public Accountants	FICPA State & Local Government Committee Florida Institute of Certified Public Accountants	FGFOA Palm Beach Chapter

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	38
Accounting, Auditing and Other	56
Total Hours	94 (includes of 4 hours of Ethics CPE)

References

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

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

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

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

Specific Audit Approach

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

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

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

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

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

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

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

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

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

Is the recommendation cost effective?

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

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

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

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

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

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

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2020-2024 are as follows:

    Year Ended September 30,		 	Fee		
2020	$3,200	
2021	$3,300	
2022	$3,400	
2023	$3,500	
2024	$3,600	
TOTAL (2020-2024)	$17,000	

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

Supplemental Information

PARTIAL LIST OF CLIENTS

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority	✓	✓		✓	9/30	
Captain's Key Dependent District	✓			✓	9/30	
Central Broward Water Control District	✓			✓	9/30	
Coquina Water Control District	✓			✓	9/30	
East Central Regional Wastewater Treatment Facility	✓		✓		9/30	
Florida Green Finance Authority	✓				9/30	
Greater Boca Raton Beach and Park District	✓			✓	9/30	
Greater Naples Fire Control and Rescue District	✓	✓		✓	9/30	
Green Corridor P.A.C.E. District	✓			✓	9/30	
Hobe-St. Lucie Conservancy District	✓			✓	9/30	
Indian River Mosquito Control District	✓				9/30	
Indian Trail Improvement District	✓			✓	9/30	
Key Largo Waste Water Treatment District	✓	✓	✓	✓	9/30	
Lake Padgett Estates Independent District	✓			✓	9/30	
Lake Worth Drainage District	✓			✓	9/30	
Loxahatchee Groves Water Control District	✓				9/30	
Old Plantation Control District	✓			✓	9/30	
Pal Mar Water Control District	✓			✓	9/30	
Pinellas Park Water Management District	✓			✓	9/30	
Pine Tree Water Control District (Broward)	✓			✓	9/30	
Pinetree Water Control District (Wellington)	✓				9/30	
Ranger Drainage District	✓	✓		✓	9/30	
Renaissance Improvement District	✓			✓	9/30	
San Carlos Park Fire Protection and Rescue Service District	✓			✓	9/30	
Sanibel Fire and Rescue District	✓			✓	9/30	
South Central Regional Wastewater Treatment and Disposal Board	✓			✓	9/30	
South-Dade Venture Development District	✓			✓	9/30	
South Indian River Water Control District	✓	✓		✓	9/30	
South Trail Fire Protection & Rescue District	✓			✓	9/30	
Spring Lake Improvement District	✓			✓	9/30	
St. Lucie West Services District	✓		✓	✓	9/30	
Sunshine Water Control District	✓			✓	9/30	
West Villages Improvement District	✓			✓	9/30	
Various Community Development Districts (297)	✓			✓	9/30	
TOTAL	331	5	3	326		

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES

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

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing

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

ARBITRAGE

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

73

Current Arbitrage Calculations

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

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