WILFORD PRESERVE
Community Development District
OCTOBER 20, 2022

AGENDA

Wilford Preserve Community Development District 475 West Town Place, Suite 114
St. Augustine, Florida 32092 www.WilfordPreserveCDD.com

October 13, 2022

Board of Supervisors
Wilford Preserve Community Development District Dear Board Members:
The Wilford Preserve Community Development District Board of Supervisors Meeting is scheduled for Thursday, October 20, 2022 at 1:30 p.m. at the Plantation Oaks Amenity Center, 845 Oakleaf Plantation Parkway, Orange Park, Florida 32065.
Following is the agenda for the meeting:

Roll Call

Public Comment

Organizational Matters
Consideration of Appointing a New Supervisor

Oath of Office for New Supervisor

Consideration of Resolution 2023-01, Designating Officers

Approval of the Minutes of the September 13, 2022 Meeting

Consideration of Resolution 2023-02, Authorizing Investment of Funds in the Local Government Surplus Funds Trust Fund

Acceptance of Audit Engagement Letter from Grau & Associates for Fiscal Year 2022

Other Business

Staff Reports
District Counsel

District Engineer - Ratification of Requisition Nos. 143-145

District Manager

Amenity Manager

Financial Reports
Balance Sheet and Income Statement

Check Register

Supervisors’ Requests and Audience Comments

Next Scheduled Meetings – Landowner’s Election and Regular Board of Supervisors Meeting on November 17, 2022 at 1:30 p.m. at the Plantation Oaks Amenity Center

Adjournment

THIRD ORDER OF BUSINESS

C.

RESOLUTION 2023-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT DESIGNATING THE OFFICERS OF THE DISTRICT, AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, Wilford Preserve 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 Clay County, Florida; and

Whereas, the Board of Supervisors of the District desires to designate the Officers of the District.

Now, therefore, be it resolved by the Board of Supervisors of Wilford Preserve Community Development District:

Section 1.		 is appointed Chairman.

Section 2.		 is appointed Vice Chairman.

Section 3.		 is appointed Secretary and Treasurer.

	 is appointed Assistant Secretary.

	 is appointed Assistant Secretary.

	 is appointed Assistant Secretary.

	 is appointed Assistant Treasurer.

	 is appointed Assistant Secretary.

Section 4.	This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 20TH DAY OF OCTOBER, 2022.

ATTEST	WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman

MINUTES

MINUTES OF MEETING
WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT

The meeting of the Board of Supervisors of the Wilford Preserve Community Development District was held on Tuesday, September 13, 2022 at 11:00 a.m. at the Plantation Oaks Amenity Center, 845 Oakleaf Plantation Parkway, Orange Park, Florida 32065.

Present and constituting a quorum were:

Jordan Beall	Supervisor
Linda Richardson	Supervisor
Louis Cowling	Vice Chairman Also present were:
Marilee Giles	District Manager
Wes Haber	District Counsel by telephone
Glynn Taylor	District Engineer

The following is a summary of the discussions and actions taken at the September 13, 2022 meeting.

FIRST ORDER OF BUSINESS	Call to Order
Ms. Giles called the meeting to order at 11:00 a.m. and called the roll.

SECOND ORDER OF BUSINESS	Public Comment
Mr. Peter Groeneveld, 2988 Greywood Lane, asked if commercial vehicles are allowed to be parked on driveways. Mr. Cowling responded that issues such as that would be an HOA concern. He noted Floridian Property Management is the HOA manager for the District. Mr. Groeneveld also informed the Board that the pond in front of the pool is full of trash. He also asked the Board to think about aeration. Lastly, Mr. Groeneveld asked if the meeting time could be moved to the evening to allow for more resident participation. Mr. Cowling suggested adding a couple night meetings to the meeting schedule for now. Ms. Giles recommended the May and July meetings, which will likely be the meetings in which the budget is approved and subsequently adopted.
A resident asked when homeowners will be added to the Board. Ms. Giles responded that the District has to be six years old and have 250 registered voters. Mr. Haber added that if

September 13, 2022	Wilford Preserve CDD

that occurs in an odd year, the general election will be held during the next even year. At that election two seats will be filled by qualified electors. Mr. Haber also explained that landowner’s elections voted on by landowners are held every two years until the last seat turns over to a general election seat.
A resident asked if landowner means developer or resident. Mr. Haber responded that a landowner election is open for participation by both the developer and lot owners, i.e. residents. Each lot or each acre is allotted one vote.
Mr. Chris Kimbell, 3120 Firethorn Avenue, stated the minority will still be the community and the majority vote will fall to the developer. That could drag out 10 or 15 years. Ms. Giles stated that the District was formed in 2017, so the first even year after six years would be 2024.
A resident asked if the rental companies that are buying lots are responsible for the budget and associated increases, or if it’s just homeowners. Mr. Haber responded that everyone that owns a lot is responsible for the assessment that gets levied against their lot whether it’s a rental company, an individual, or the developer.
Mr. Groeneveld asked how long it will take for the second asphalt lift. Mr. Cowling responded once Phase 2A is 100% built out Clay County will allow the second asphalt lift and curb repair. He estimated that would take four or five months.
Mr. Jordan Gross, 836 Sycamore Way, stated that the sprinklers near his property are continuously turning on and off and flooding the sidewalk, which is creating an issue for kids trying to get to school. He also informed the Board of landscaping issues including dead plants and trees, excessive weeds and lack of mulch. Mr. Soriano explained that there’s one company that installs landscaping, and another that maintains the landscaping. He stated that he’s working with the installer to get them to agree to replace anything that needs to be.
Mr. Gross asked who is responsible for maintaining the trees right by the road. Mr. Soriano responded the lot owners. Mr. Cowling asked that if residents see issues with common area landscaping that they contact Mr. Soriano.
A resident asked if the same is true with the tree by the pond. Mr. Soriano responded that pond is different because there is a permit with St. Johns Water Management District. He stated that he’d rather those trees get big and full because it helps with erosion.

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September 13, 2022	Wilford Preserve CDD

A couple of residents reported issues with contractors and Mr. Cowling stated that he would forward the comments on to the developer’s construction team.
A couple of residents expressed their concerns of speeding in the community.
A resident asked if they should expect an increase in assessments each year. Ms. Giles responded that the needs from year to year cannot be predicted given factors such as inflation.

THIRD ORDER OF BUSINESS	Organizational Matters

The following items were tabled.

Consideration of Appointing a New Supervisor
Oath of Office for Newly Appointed Supervisor
Consideration of Resolution 2022-06, Designating Officers

FOURTH ORDER OF BUSINESS	Approval of Minutes of the July 21, 2022
Meeting
There were no comments on the minutes.

On MOTION by Mr. Cowling seconded by Ms. Richardson with all in favor the minutes of the July 21, 2022 meeting were approved as presented.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2022-07,
Ratifying the Action of the District Manager in Resetting the Public Hearing on the Proposed Budget for Fiscal Year 2023
Ms. Giles noted the purpose of this resolution is to ratify the resetting of the public hearing date from August 18, 2022 to September 13, 2022.

On MOTION by Mr. Cowling seconded by Ms. Richardson with all in favor Resolution 2022-07, ratifying the action of the District Manager in resetting the public hearing on the proposed budget for Fiscal Year 2023 was approved.

SIXTH ORDER OF BUSINESS	Public	Hearings	for	the	Purpose	of
Adopting the Fiscal Year 2023 Budget and Imposing Operations and Maintenance Assessments

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September 13, 2022	Wilford Preserve CDD

Mr. Haber noted that the intent of the public hearing is to cover both the adoption of the budget, and the imposition of operations and maintenance assessments for Fiscal Year 2023.
Ms. Giles provided an overview of the budget noting there is an increase in operations and maintenance assessments being proposed that amounts to $24 per month. The main drivers behind the increase are the addition of Phase 2 landscaping, the pool, and the operations manager position.
Multiples residents commented on the lack of knowledge of the CDD and the board meetings. Ms. Giles informed them of the CDD’s website, www.WilfordPreserveCDD.com, and Ms. Richardson stated that the developer can ask the home sales team to provide informational packets.
A resident asked the Board to hold off on adoption of the budget to allow for more resident input. Ms. Giles explained that the budget must be adopted by September 15th. Ms. Richardson stated that the budget is based on the District’s current contracts and the Board will do their best to address concerns so that by the time May of next year comes around, everyone will understand the prices and where they came from. Ms. Giles noted that the District’s budget is not “use it or lose it”. Any funds that are not used at the end of the year get rolled over to the next year and can be used as carry forward surplus or can be set aside in a capital reserve fund.

On MOTION by Ms. Richardson seconded by Mr. Cowling with all in favor the public hearing for the purpose of adopting a budget and imposing operations and maintenance assessments for Fiscal Year 2023 was opened.

A resident asked what a pool monitor is. Mr. Soriano responded that a pool monitor can check IDs to enforce the rules of the facility and to ensure everyone utilizing the facility is a resident. He noted pool monitors are not currently being provided.
The resident asked if the $4,000 allotted for pool monitors is not used if the money could instead be used to purchase chairs and tables for the pool. Mr. Cowling responded that chairs and tables have already been ordered.
The resident asked when the club room can be used. Mr. Soriano responded that furniture is needed before it can be used.

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September 13, 2022	Wilford Preserve CDD

A resident asked if her granddaughter and her friends can use the pool. Mr. Cowling explained that there is a minimum age requirement and there are also guest policies to adhere to. Those can be found in the amenity policies located on the District’s website.
A resident thanked the Board for considering later meetings and recommended providing more notification to residents of each meeting. He also stated that he thinks the budget is steep.
A resident stated that she could find cleanup of the playground included in the budget. Mr. Cowling responded that is included as part of the general maintenance of the community.

On MOTION by Ms. Richardson seconded by Mr. Cowling with all in favor the public hearing for the purpose of adopting a budget and imposing operations and maintenance assessments for Fiscal Year 2023 was closed.

Consideration of Resolution 2022-08, Relating to Annual Appropriations and Adopting the Fiscal Year 2023 Budget
There being no further discussion on the budget, the following motion was made.

On MOTION by Mr. Cowling seconded by Ms. Richardson with all in favor resolution 2022-08, relating to annual appropriations and adopting the Fiscal Year 2023 budget was approved.

Consideration of Resolution 2022-09, Imposing Special Assessments and Certifying an Assessment Roll for Fiscal Year 2023
Mr. Haber explained that resolution 2022-09 serves two functions; it serves as the final document that levies and imposes the operations and maintenance assessments that will fund the budget that was just adopted. It also results in those assessments together with the debt service assessments being certified to Clay County to include on the property tax bills for collection on each lot.

On MOTION by Mr. Cowling seconded by Ms. Richardson with all in favor resolution 2022-09, imposing special assessments and certifying an assessment roll for Fiscal Year 2023 was approved.

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September 13, 2022	Wilford Preserve CDD

SEVENTH ORDER OF BUSINESS	Ratification of Fence Installation Request
at 3037 Greywood Lane
Ms. Giles noted that the signed agreement from the homeowner has been received along with payment for the recording fee.

On MOTION by Mr. Cowling seconded by Ms. Richardson with all in favor the request to install a fence at 3037 Greywood Lane was ratified.

EIGHTH ORDER OF BUSINESS	Other Business
There being no other business, the next item followed.

NINTH ORDER OF BUSINESS	Staff Reports
District Counsel
There being nothing to report, the next item followed.

District Engineer - Ratification of Requisition Nos. 126 and 140-142
Copies of the requisitions payable to England Thims & Miller and Taylor & White were included in the agenda package for the Board’s review.

On MOTION by Mr. Cowling seconded by Ms. Richardson with all in favor requisition number 126 and 140 through 142 were ratified.

District Manager – Consideration of Designating a Regular Meeting Schedule for Fiscal Year 2023
A proposed meeting schedule including monthly meetings on the third Thursday of each month at 1:30 p.m. was included in the agenda package for the Board’s review. Based on previous discussions with meeting attendees, Ms. Giles recommended changing the times of the May 18, 2023, and July 20, 2023 meetings to later in day given that the budget will be discussed at both of the meetings. The Board directed staff to include meeting notifications in e-blasts sent out to the residents, and to set the May and July meeting time at 6:00 p.m.

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September 13, 2022	Wilford Preserve CDD

On MOTION by Mr. Cowling seconded by Mr. Beall with all in favor the Fiscal Year 2023 meeting schedule was approved as revised in substantial form.

Amenity Manager
Mr. Soriano informed the Board one of the door controllers for the access system is down, so he is working with the installer to get that replaced under warranty. He also mentioned that he has received complaints on the condition of the sidewalks and suggested pressure washing. Mr. Cowling directed Mr. Soriano to obtain bids.
Lastly, Mr. Soriano informed the Board his staff would begin planning community events now that the facilities are open.

TENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet and Income Statement
Check Register
July
August
Ms. Giles gave a brief overview of the financial reports, copies of which were included in the agenda package. She asked for approval of the check registers totaling $11,609.08 and
$21,848.86.

On MOTION by Mr. Cowling seconded by Ms. Richardson with all in favor the check registers were approved.

ELEVENTH ORDER OF BUSINESS	Supervisors’	Requests	and	Audience
Comments
Audience Comments
A resident asked if the amenity center is on its own electric meter. Mr. Soriano responded yes. The resident mentioned Clay Electric can provide a surge suppressor. Mr. Soriano stated that a surge protector will only protect normal voltage; low voltage items are hard to protect.

There were no supervisor requests. Mr. Cowling noted he would get with Mr. Soriano regarding landscaping issues mentioned during the meeting.

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September 13, 2022	Wilford Preserve CDD

TWELFTH ORDER OF BUSINESS	Next Scheduled Meeting – October 20, 2022
at	1:30	p.m.	at	the	Plantation	Oaks Amenity Center

THIRTEENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Beall seconded by Ms. Richardson with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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FIFTH ORDER OF BUSINESS

RESOLUTION 2023-02

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE	WILFORD		PRESERVE		COMMUNITY DEVELOPMENT	DISTRICT	AUTHORIZING INVESTMENT OF FUNDS IN THE LOCAL GOVERNMENT SURPLUS FUNDS TRUST FUND

WHEREAS, the Wilford Preserve Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and

WHEREAS, the District from time to time has funds on hand in excess of current needs;
and

WHEREAS, it is in the best interest of the District and its inhabitants that funds be invested to return the highest yield consistent with proper safeguards;

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

SECTION 1. That the District Manager or his/her designee, be, and he/she is hereby authorized to transmit such funds to the State Board of Administration to be invested according to applicable laws of the State of Florida consistent with the needs of Wilford Preserve Community Development District. Such authorization includes authority to withdraw funds from the State Board of Administration by giving timely notice and appropriate confirmation.

SECTION 2. That this Authorization shall be continuing in nature until revoked by Wilford Preserve Community Development District.

PASSED AND ADOPTED this 20th day of October, 2022.

ATTEST:	WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT

 	

Print Name:	
District Manager

Chairperson

SIXTH ORDER OF BUSINESS

October 6, 2022 Board of Supervisors
Wilford Preserve Community Development District 475 West Town Place, Suite 114
St. Augustine, FL 32092

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

We are pleased to confirm our understanding of the services we are to provide Wilford Preserve Community Development District, Clay County, Florida (“the District”) for the fiscal year ended September 30, 2022. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Wilford Preserve Community Development District as of and for the fiscal year ended September 30, 2022. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2022 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.

Wilford Preserve Community Development District	Page 2

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Wilford Preserve Community Development District	Page 3

Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or

Wilford Preserve Community Development District	Page 4

confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: GMS-NF LLC - 475 WEST TOWN PLACE, SUITE 114, ST. AUGUSTINE, FL 32092 - TELEPHONE: 904-940-5850

Our fee for these services will not exceed $4,800 for the September 30, 2022 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

All accounting records (including, but not limited to, trial balances, general ledger detail, vendor files, bank and trust statements, minutes, and confirmations) for the fiscal year ended September 30, 2022 must be provided to us no later than January 1, 2023, in order for us to complete the engagement by March 31, 2023.

Subject to timely receipt of the necessary information, we will submit a preliminary draft audit report by March 15, 2023 for the District's review, and a final draft audit report by March 31, 2023 for the District's review and approval.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out- of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.

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

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

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

Very truly yours, Grau & Associates

Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Wilford Preserve Community Development District.

By: 	

Title: 	

Date: 	

Wilford Preserve Community Development District	Page 5

EIGHTH ORDER OF BUSINESS

B.

FORM OF REQUISITION
WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2019A

The undersigned, a Responsible Officer of the Wilford Preserve Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank National Association, as trustee (the "Trustee"), dated as of July 1, 2018, as supplemented by that certain First Supplemental Trust Indenture dated as of November 1, 2019, (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):

Requisition Number: 143

Name of Payee: England-Thims & Miller, Inc.

Amount Payable: $1,214.40

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Services contract with Wilford Preserve CDD

Amount, if any, that is to used for a Deferred Cost:

Fund or Account from which disbursement to be made: 2019A The undersigned hereby certifies that:
XX.XO obligations in the stated amount set forth above have been incurred by
the Issuer,

or

11	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;

each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;

each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;

each disbursement represents a Cost of the Project which has not previously been
paid.

0-1

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.

Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.
WILFORD PRESERVE DEVELOPMENT DISTRICT
Byk·!?U	
l   Responsible Officer

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY

If this -requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.

D-2

Dream Finders Homes, LLC 14701 Philips Highway
Suite 300
Jacksonville, FL 32256

September 02, 2022
Project No:	17186.31000
Invoice No:	0204532

Project	17186.31000	Wilford Preserve Phase 3A & 3B - CEI
Professional Services rendered through August 27, 2022 	. Task	01	Limited Dev (CEI) Inspection Services for Phase 1A

Total Fee	63,434.27		
Percent Complete	100.00 Total Earned	63,434.27		
	Previous Fee Billing	63.434.27		
	Current Fee Billing	0.00		
	Total Fee		0.00	
		Total this Task	0.00	
Task	02	Additional Services			
Professional Personnel				
Hours	Rate	Amount	
Assistant Project Manager	
Brown, Corey	8/6/2022	4.00	101.20	404.80		
Brown, Corey	8/13/2022	5,00	101.20	506.00		
Brown, Corey	8/20/2022	1.00	101.20	101.20		
Brown, Corey	8/27/2022	2.00	101.20	202.40		
Totals		12.00		1,214.40		
Total Labor					1,214.40	
Total this Task	$1,214.40

Invoice Total this Period	$1,214.40
============

England·Thim &millc:r.lnc.
EHGIIIEEIIS•P\MNEIIS• •'S• Al'ffl1ECl5-
1417$0i1St Aop1,"•P.u6d• .n:tt:.J322S&tk(S0.'42, • ,64Mta6
c.1-L ro:m"

FORM OF REQUISITION
WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2019A

The undersigned, a Responsible Officer of the Wilford Preserve Community Development District (the 11lssuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank National Association, as trustee (the "Trustee"), dated as of July 1, 2018, as supplemented by that certain First Supplemental Trust Indenture dated as of November 1, 2019, (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):

Requisition Number: 144

Name of Payee: Taylor & White, Inc.

Amount Payable: $445.00

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Services contract with Wilford Preserve CDD

Amount, if any, that is to used for a Deferred Cost:

(E)	Fund or Account from which disbursement to be made: 2019A Theundersigned hereby certifies that:
l.	XX:XO obligations in the stated amount set forth above have been incurred by the Iss1:1er,
or

D	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;

each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;

each disbursement set forth above was incurred m connection with the acquisition and/or construction of the Project;

each disbursement represents a Cost of the Project which has not previously been
paid.

D-1

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any 1ien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment heTeof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.

Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.

WILFORD PRESERVE
DEVELOPMENT DISTRICT

CONSULTING ENGINEER'S APPROVAL FOR NON COST OF ISSUANCE REQUESTS ONLY

If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.

D-2

INVOICE
9556Historic Kings Road S., Suite102
Jacbonvllle, Florida 32257
t: (904) 346--0671 • f:(904) 346-3051
www.TayloranclWhite.com

Wilford Preserve COD	Invoice number	4794	
Attn: Bernadette Peregrino	Date	09/15/2022	
District Accountant			

475 West Town Place, Suite 114 St. Augustine, FL 32092

Project 16050.1 WILFORD PRESERVE coo

Professional Services Rendered through 09/11/2022. -PAYMENT TERMS: NET 10 DAYS­ Project Manager: D. Glynn Taylor, P.E. - Principal: D. Glynn Taylor, P.E. *Denotes Hourly Task

Invoice Amount:
$445.00

Invoice Summary		

Description	Contract Amount	Prior Billed	Total Billed	Percent Complete	Current Billed	
*PHASE 2A REVISIONS CLOSED	0.00	24,515.00	24,515.00	0.00	0.00	
ADDITIONAL SUPPLEMENTAL ENGINEER'S	5,000.00	5,000.00	5,000.00	100.00	0.00	
REPORT-CLOSED						
*TEMPORARY SALES TRAILER	0.00	565.00	565.00	0.00	0.00	
ENGINEER'S SUPPLEMENTAL REPORT (LS)·	5,000.00	5,000.00	5,000.00	100.00	0.00	
CLOSED						
*DISTRICT ENGINEER-HRL Y-NTE	60,000.00	91,648.75	92,093.75	153.49	445.00	
*CONSTRUCTION OBSV/CERTS-HRLY-NTE	75,000.00	116,440.18	116,440.18	155.25	0.00	
*PURCHASING AGENT-HRLY	24,200.00	20,605.00	20,605.00	85.14	0.00	
*STORMWATER & WASTEWATER 20 YEAR NEEDS ANALYSIS	10,000.00	5,430.00	5,430.00	54.30	0.00	
*AMENITY CENTER MODIFICATION-CLOSED	0.00	23,740.00	23,740.00	0.00	0.00	
*SLEEVING PLAN-CLOSED	0.00	2,898.75	2,898.75	0.00	0.00	
*PROJECT ADMIN. & COORDINATION-HRLY-NTE	10,000.00	10,358.75	10,358.75	103.59	0.00	
REIMBURSABLE$	0.00	10,048.20	10,048.20	0.00	0.00	
Total	189,200.00	316,249.63	316,694.63	167.39	445.00	

*District Engineer-HRLY-NTE

Billed
Units	Amount

Glynn Taylor, P.E.	2.00	330.00
eor
Richard "JJ'' Edwards	1.00	115.00
Coordinate withtheContractor regardingthe clopeout and acceptance of Phase 3A. Coordinate with Clay County regading the Amenity Center As-Bui/ts

Phase subtotal	445.00

,

subtotal	3.00	445.00
Invoice total I

Jnvolce number 4794	T&W appreciates your business!
Paae 1

Invoice date 09/15/2022

FORM OF REQUISITION
WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2019A

The undersigned, a Responsible Officer of the Wilford Preserve Community Development District (the "Issuer") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the Issuer to U.S. Bank National Association, as trustee (the "Trustee"), dated as of July 1, 2018, as supplemented by that certain first Supplemental Trust Indenture dated as of November 1, 20191 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 145

Name of Payee: Taylor & White, Inc.

Amount Payable: $445.00

Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Services contract with Wilford Preserve COD
(E}	Amount, if any, that is toused for a Deferred Cost:

Fund or Account from which disbursement to be made: 2019A The undersigned hereby certifies that:
xxxt1 obligations in the stated amount set forth above have been incurred by
the Issuer,

or

this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;
each disbursement set forth above is a proper charge against the Acquisition and Construction Fund;

each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;

each disbursement represents a Cost of the Project which has not previously been
paid.

D-1

The undersigned hereby further certifies that there has not been filed with or served upon the Issuer notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with thepayment hereof.

The undersigned hereby further certifies that such requisition contains no item representing payment on account of any retained percentage which the Issuer is at the date of such certificate entitled to retain.

Originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered, or other appropriate documentation of costs paid, with respect to which disbursement is hereby requested are on file with the Issuer.

WILFORD PRESERVE DEVELOPMENT DISTRICT

Byk?hb	
Responsible Officer

CONSULTING ENGINEER'S APPROVAL
FOR NON-COST OF ISSUANCE REQUESTS ONLY

If this requisition is for a disbursement for other than Costs of Issuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such report shall have been amended or modified on the date hereof.

D-2

INVOICE
955eHlltortc KlnpRoad S., Sulla 102
Jacbonvltle,l;lor1m 32257
t: (904)S46-0871 • f:(904) 346-3051
www.TaylorandWlllle.com

WIiford Preserve COD Attn: Bernadette Peregrino District Accountant

Invoice number Date

4840
10/12/2022

475 West Town Place, Suite 114
St. Augustine, FL 32092

Project 16050.1 WILFORD PRESERVE COD

Professional Services Rendered through 10/09/2022. ~PAYMENT TERMS: NET 10 DAYS­ Project Manager: D. Glynn Taylor, P.E. - Principal: D. Glynn Taylor. P.E. "Denotes Hourly Task

Invoice Amount:
$445.00

Invoice Summary		

Description	Contract Amount	Prior Billed	Total Billed	Percent Complete	Current Billed	
"PHASE 2A REVISIONS CLOSED	0.00	24,515.00	24,515.00	0.00	0.00	
ADDITIONAL SUPPLEMENTAL ENGINEER'S	5,000.00	5,000.00	5,000.00	100.00	0,00	
REPORT-CLOSED						
*TEMPORARY SALES TRAILER	0.00	565.00	565.00	0.00	0.00	
ENGINEER'S SUPPLEMENTAL REPORT (LS)-	5,000.00	5,000.00	5,000.00	100.00	0.00	
CLOSED						
*DISTRICT ENGINEER-HRLY-NTE	60,000.00	92,093.75	92,538.75	154.23	445.00	
*CONSTRUCTION OBSV/CERTS-HRLY-NTE	75,000.00	116,440.18	116,440.18	155.25	0.00	
"PURCHASING AGENT-HRLY	24,200.00	20,605.00	20,605.00	85.14	0.00	
*STORMWATER & WASTEWATER 20 YEAR NEEDS	10,000.00	5,430.00	5,430.00	54.30	0.00	
ANALYSIS						
*AMENITY CENTER MODIFICATION-CLOSED	0.00	23,740.00	23,740.00	0.00	0.00	
*SLEEVING PLAN-CLOSED	0.00	2,898.75	2,898.75	0.00	0.00	
*PROJECT ADMIN. & COORDINATION-HRLY-NTE	10,000.00	10,358.75	10,358.75	103.59	0.00	
REIMBURSABLES	0.00	10,048.20	10,048.20	0.00	0.00	
Total	189,200.00	316,694.63	317,139.63	167.62	445.00	
*District Engineer-HRLY,NTE

Units	Billed Amount	
0. Glynn Taylor, P.E.	2.00	330.00	
COD Meeting
Richard "JJ'' Edwards	
1.00	
115.00	

Contact SJRWMD regarding the status of the Phase /, II and Cheswick Oaks Ave As-builts review status.

Phase subtotal ----

445.00

subtotal	3.00	445.00

Invoice total I ...	44_s._oo_,I

Invoice number 4840	T&W appreciates your business!	Invoice dale 10/12/2022

NINTH ORDER OF BUSINESS

A.

Wilford Preserve
Community Development District

Unaudited Financial Statements as of
September 30, 2022

WILFORD PRESERVE
Community Development District Combined Balance Sheet September 30, 2022

	General			Debt Service			Capital Project			Totals	
Assets:		
Cash	$52,407	---	---	$52,407	
Investments:					
Debt Service 2018B
Reserve	
---	
$358,225	
---	
$358,225	
Revenue	---	$12,078	---	$12,078	
Prepayment	---	$305,463	---	$305,463	
Construction	---	---	$698	$698	
Debt Service 2019A
Reserve	
---		
$183,286		
---		
$183,286	
Revenue	---		$212,020		---		$212,020	
Construction	---		---		$1,915,002		$1,915,002	
Custody	$498		---		---		$498	
Utility Deposits	$1,350		---		---		$1,350	
Prepaid Expenses	$10,037		---		---		$10,037	
Total Assets		$64,292 			$1,071,072 			$1,915,700 			$3,051,063 	
Liabilities:								
Accrued Expenses	$10,114		---		---		$10,114	
Contracts Payable	---		---		$15,028		$15,028	
Retainage Payable	---		---		$627,267		$627,267	
Fund Balances:								
Restricted for 2018B Debt Service	---		$675,767		---		$675,767	
Restricted for 2019A Debt Service	---		$395,306		---		$395,306	
Restricted for 2018B Capital Projects	---		---		$698		$698	
Restricted for 2019A Capital Projects	---		---		$1,272,707		$1,272,707	
Unassigned		$44,141 			$0 			$0 			$44,141 	
Total Liabilities & Fund Equity		$64,292 			$1,071,072 			$1,915,700 			$3,051,063 	

WILFORD PRESERVE
Community Development District
GENERAL FUND
Statement of Revenues & Expenditures
For the Period ending September 30, 2022

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

REVENUES:					
Assessments - Tax Roll	$202,010	$202,010	$205,083	$3,073	
Assessments - Direct	$36,564	$36,564	$36,564	$0	
Developer Contributions	$89,254	$0	$0	$0	
Interest	$0	$0	$31	$31	
Micellaneous Revenue	$0	$0	$436	$436	
TOTAL REVENUES	$327,829	$238,575	$242,115	$3,540	
EXPENDITURES:					
ADMINISTRATIVE:					
Engineering	$10,000	$10,000	$0	$10,000	
Arbitrage	$1,200	$1,200	$600	$600	
Dissemination	$7,000	$7,000	$7,000	$0	
Attorney	$20,000	$20,000	$9,029	$10,971	
Annual Audit	$5,800	$5,800	$4,700	$1,100	
Assessment Administration	$5,000	$5,000	$5,000	$0	
Trustee Fees	$6,020	$6,020	$7,435	($1,415)	
Management Fees	$46,800	$46,800	$46,800	$0	
Information Technology	$1,000	$1,000	$1,000	$0	
Website Compliance	$600	$600	$600	$0	
Telephone	$300	$300	$159	$141	
Postage	$1,000	$1,000	$487	$513	
Printing & Binding	$1,500	$1,500	$921	$579	
Insurance	$6,512	$6,512	$6,127	$385	
Legal Advertising	$5,000	$5,000	$1,597	$3,404	
Other Current Charges	$600	$600	$519	$81	
Office Supplies	$500	$500	$20	$480	
Dues, Licenses & Subscriptions	$175	$175	$175	$0	
Total Administrative	$119,007	$119,007	$92,169	$26,838	

Grounds Maintenance:					
Insurance	$8,000	$8,000	$0	$8,000	
Pool Monitors	$4,000	$4,000	$0	$4,000	
Field Operations Manager	$30,000	$30,000	$26,250	$3,750	
Office Supplies / Mailings / Printing	$600	$600	$0	$600	
Pool Maintenance	$20,000	$20,000	$3,794	$16,206	
Permit Fees	$450	$450	$0	$450	
Landscape Maintenance	$49,948	$49,948	$83,896	($33,948)	

WILFORD PRESERVE
Community Development District
GENERAL FUND
Statement of Revenues & Expenditures
For the Period ending September 30, 2022

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

Irrigation Maintenance	
$1,000	
$1,000	
$0	
$1,000	
Lake Maintenance	$8,724	$8,724	$9,080	($356)	
General Facility Maintenance	$15,000	$15,000	$1,444	$13,556	
Streetlighting	$15,000	$15,000	$0	$15,000	
Telephone/Cable/Internet	$2,500	$2,500	$0	$2,500	
Electric	$15,000	$15,000	$3,651	$11,349	
Water/Sewer/Irrigation	$20,000	$20,000	$18,871	$1,129	
Refuse Service	$2,000	$2,000	$0	$2,000	
Janitorial Services	$9,500	$9,500	$1,750	$7,750	
Special Events	$6,000	$6,000	$0	$6,000	
Recreational Passes	$1,100	$1,100	$0	$1,100	
Total Grounds Maintenance	$208,822	$208,822	$148,736	$60,086	
					
TOTAL EXPENDITURES	$327,829	$327,829	$240,905	$86,924	
					
EXCESS REVENUES (EXPENDITURES)	$0		$1,210		
FUND BALANCE - Beginning	$0		$52,968		
FUND BALANCE - Ending	$0		$54,178		

WILFORD PRESERVE
Community Development District
General Fund
Month By Month Income Statement Fiscal Year 2022

October	
November	
December	
January	
February	
March	
April	
May	
June	
July	
August	
September	
Total	
Revenues:														
Assessments - Tax Roll	$0	$8,715	$116,865	$5,955	$8,037	$6,324	$53,569	$3,512	$2,107	$0	$0	$0	$205,083	
Assessments - Direct Assesments	$0	$18,282	$0	$0	$9,141	$0	$0	$9,141	$0	$0	$0	$0	$36,564	
Interest	$0	$0	$0	$1	$0	$0	$0	$0	$0	$0	$0	$29	$31	
Developer Contributions	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Miscellaneous Revenue	$0	$70	$0	$61	$0	$0	$0	$0	$70	$61	$122	$53	$436	
Total Revenues	$0	$27,066	$116,865	$6,017	$17,179	$6,324	$53,569	$12,653	$2,177	$61	$122	$81	$242,115	

Expenditures:														
Administrative
Engineering	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
Arbitrage	$0	$0	$0	$600	$0	$0	$0	$0	$0	$0	$0	$0	$600	
Dissemination Agent	$583	$583	$583	$583	$583	$583	$583	$583	$583	$583	$583	$583	$7,000	
Attorney	$1,480	$1,215	$0	$468	$735	$818	$0	$2,767	$0	$1,547	$0	$0	$9,029	
Annual Audit	$0	$0	$0	$0	$0	$0	$3,000	$1,500	$200	$0	$0	$0	$4,700	
Assessment Administration	$5,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,000	
Trustee Fees	$0	$3,450	$3,142	$0	$0	$0	$0	$0	$0	$0	$842	$0	$7,435	
Management Fees	$3,900	$3,900	$3,900	$3,900	$3,900	$3,900	$3,900	$3,900	$3,900	$3,900	$3,900	$3,900	$46,800	
Information Technology	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$1,000	
Website Administration	$50	$50	$50	$50	$50	$50	$50	$50	$50	$50	$50	$50	$600	
Telephone	$3	$0	$30	$10	$0	$0	$19	$13	$20	$24	$24	$17	$159	
Postage	$22	$29	$2	$11	$18	$25	$22	$23	$10	$293	$23	$9	$487	
Printing & Binding	$0	$40	$68	$0	$15	$61	$10	$23	$29	$648	$20	$8	$921	
Insurance	$0	$6,127	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$6,127	
Legal Advertising	$75	$0	$0	$75	$75	$75	$75	$75	$75	$668	$407	$0	$1,597	
Other Current Charges	$49	$0	$37	$39	$47	$39	$32	$104	$35	$99	$37	$0	$519	
Office Supplies	$0	$0	$0	$0	$0	$12	$0	$6	$0	$0	$0	$0	$20	
Dues, Licenses & Subscriptions	$175	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$175	
Total Administrative Expenses	$11,420	$15,477	$7,896	$5,820	$5,507	$5,646	$7,775	$9,128	$4,985	$7,896	$5,970	$4,650	$92,169	

Gournds Maintenance
Insurance	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	
Pool Monitors	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Field Operations Manager	$0	$0	$0	$0	$0	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$3,750	$26,250	
Office Supplies / Mailings / Printing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Pool Maintenance	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,250	$1,294	$1,250	$3,794	
Permit Fees	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Landscape Maintenance	$5,425	$5,425	$5,425	$5,425	$5,425	$5,425	$5,425	$11,690	$8,558	$8,558	$8,558	$8,558	$83,896	
Irrigation Maintenance	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Lake Maintenance	$727	$727	$727	$727	$727	$778	$778	$778	$778	$778	$778	$778	$9,080	
General Facility Maintenance	$0	$650	$0	$0	$0	$0	$0	$0	$0	$677	$117	$0	$1,444	
Streetlighting	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Telephone/Cable/Internet	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Electric	$0	$0	$0	$0	$0	$0	$0	$241	$656	$911	$809	$1,034	$3,651	
Water/Sewer/Irrigation	$396	$287	$496	$431	$1,194	$1,159	$1,758	$3,830	$2,594	$2,782	$1,878	$2,066	$18,871	
Refuse Service	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Janitorial Services	$0	$0	$0	$0	$0	$0	$0	$0	$0	$583	$583	$583	$1,750	
Special Events	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Recreational Passes	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Grounds Maintenance Expenses	$6,548	$7,089	$6,648	$6,583	$7,346	$11,111	$11,711	$20,289	$16,335	$19,289	$17,767	$18,019	$148,736	
														
Total Expenses	$17,968	$22,566	$14,543	$12,403	$12,853	$16,758	$19,486	$29,417	$21,320	$27,184	$23,738	$22,669	$240,905	
														
Excess Revenues (Expenditures)	($6,548)	$11,589	$108,969	$197	$11,672	$678	$45,795	$3,525	($2,808)	($7,834)	($5,848)	($4,569)	$1,210	

WILFORD PRESERVE
Community Development District
DEBT SERVICE FUND SERIES 2018B
Statement of Revenues & Expenditures For the Period ending September 30, 2022

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

REVENUES:					
Assessments	$248,688	$100,687	$100,687	$0	
Interest Income	$20	$20	$432	$412	
Prepayment	$0	$0	$1,272,991	$1,272,991	
Carry Forward Surplus	$285,549	$0	$0	$0	
TOTAL REVENUES	$534,257	$100,707	$1,374,110	$1,273,402	

EXPENDITURES:					
Series 2018
Interest Expense - 11/1	
$128,656	
$128,656	
$128,656	
$0	
Principal Expense - 11/1 (Prepayment)	$150,000	$150,000	$435,000	($285,000)	
Interest Expense - 2/1	$0	$0	$3,163	($3,163)	
Principal - Prepayment 2/1	$0	$0	$220,000	($220,000)	
Interest Expense - 5/1	$124,344	$124,344	$109,825	$14,519	
Principal Expense - 5/01	$0	$0	$330,000	($330,000)	
Interest Expense - 08/01	$0	$0	$5,966	($5,966)	
Principal Prepayment - 8/01	$0	$0	$415,000	($415,000)	
TOTAL EXPENDITURES	$403,000	$403,000	$1,647,609	($1,244,609)	

OTHER SOURCES/(USES)					
Transfer In/(Out)	$0	$0	($253)	($253)	
TOTAL OTHER SOURCES AND USES	$0	$0	($253)	($253)	
					
EXCESS REVENUES (EXPENDITURES)	$131,257		($273,752)		

FUND BALANCE - Beginning	
$200,910		
$949,519		
FUND BALANCE - Ending		$332,167 		$675,767		
			
Reserve	
$358,225	
			Revenue	$12,078	
			Prepayment	$305,463	

	$675,767 

WILFORD PRESERVE
Community Development District
DEBT SERVICE FUND SERIES 2019A
Statement of Revenues & Expenditures For the Period ending September 30, 2022

	Proposed
Budget	Prorated
09/30/22	Actual
09/30/22	
Variance	

REVENUES:					
Assessment - Tax Roll	$357,920	$357,920	$363,366	$5,445	
Assessment - Direct	$163,708	$163,701	$163,701	$0	
Interest Income	$0	$0	$281	$281	
TOTAL REVENUES	$521,628	$521,622	$527,348	$5,726	

EXPENDITURES:					
Series 2019A
Interest Expense - 11/1	
$196,115	
$196,115	
$195,605	
$510	
Interest Expense - 5/1	$196,115	$196,115	$195,605	$510	
Principal Expense - 5/1	$130,000	$130,000	$130,000	$0	
TOTAL EXPENDITURES	$522,230	$522,230	$521,210	$1,020	
					
EXCESS REVENUES (EXPENDITURES)	($602)		$6,138		

FUND BALANCE - Beginning	
$226,451		
$389,168		
FUND BALANCE - Ending		$225,849 		$395,306		

Reserve	$183,286
Revenue	$212,020

	$395,306 

WILFORD PRESERVE
Community Development District
CAPITAL PROJECTS FUND
Statement of Revenues & Expenditures For the Period ending September 30, 2022

	Series
2018B		Series
2019A	

REVENUES:				
Interest Income	$0		$1,365	
Developer Contributions	$0		$6,387	
TOTAL REVENUES	$0		$7,752	

EXPENDITURES:				
Capital Outlay	$0		$465,090	
TOTAL EXPENDITURES	$0		$465,090	

OTHER SOURCES/(USES)				
Interfund Transfer	$253		$0	
TOTAL OTHER SOURCES/(USES)	$253		$0	
				
EXCESS REVENUES (EXPENDITURES)	$253		($457,338)	
				
FUND BALANCE - Beginning	$445		$1,730,045	
				
FUND BALANCE - Ending	$698		$1,272,707	

WILFORD PRESERVE
Community Development Distrist
Long Term Debt Report

SERIES 2018B, SPECIAL ASSESSMENT BONDS	
INTEREST RATES:	5.75%	
MATURITY DATE:	5/1/2028	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$358,225	
RESERVE FUND BALANCE	$358,225	
BONDS OUTSTANDING - 7/23/18	$6,230,000	
Less: May 1, 2020	($990,000)	
Less: August 1, 2020	($380,000)	
Less: November 1, 2020	($265,000)	
Less: February 1, 2021	($65,000)	
Less: August 1, 2021	($55,000)	
Less: November 1, 2021	($435,000)	
Less: February 1, 2022	($220,000)	
Less: May 1, 2022	($330,000)	
Less: August 1, 2022	($415,000)	
CURRENT BONDS OUTSTANDING	$3,075,000	

SERIES 2019A, SPECIAL ASSESSMENT BONDS	
INTEREST RATES:	4.6% - 5.2%	
MATURITY DATE:	11/1/2049	
RESERVE FUND DEFINITION	35% of MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$183,045	
RESERVE FUND BALANCE	$183,149	
BONDS OUTSTANDING - 11/1/19	$7,985,000	
Less: May 1, 2020	($120,000)	
Less: November 1, 2020	($20,000)	
Less: May 1, 2021	($125,000)	
Less: May 1, 2022	($130,000)	
CURRENT BONDS OUTSTANDING	$7,590,000	

WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT	
Fiscal Year 2022 Summary of Assessment Receipts	

ASSESSED	# UNITS ASSESSED	SERIES 2019A
DEBT ASMT (1)	FY22 O&M ASMT (1)	TOTAL ASSESSED	
DFC WILFORD LLC		104		163,701.31		36,564.42		200,265.73 	
NET DIRECT INVOICE	104	163,701.31	36,564.42	200,265.73	
NET ASSESSMENTS TAX ROLL	307	357,920.42	202,010.09	559,930.51	
TOTAL NET ASSESSMENTS	411	521,621.73	238,574.51	760,196.24	
	
RECEIVED	BALANCE DUE	SERIES 2019A
DEBT PAID	O&M PAID	TOTAL PAID	
DFC WILFORD LLC		0.00		163,701.31		36,564.42		200,265.73 	
TOTAL DUE / RECEIVED DIRECT	0.00	163,701.31	36,564.42	200,265.73	
TAX ROLL DUE / RECEIVED	(8,518.47)	363,365.63	205,083.35	568,448.98	
TOTAL DUE / RECEIVED	(8,518.47)	527,066.94	241,647.77	768,714.71	

SUMMARY OF TAX ROLL RECEIPTS	

CLAY COUNTY DISTRIBUTION	
DATE RECEIVED	
AMOUNT RECEIVED	SERIES 2019A DEBT
RECEIPTS	
O&M RECEIPTS	
1	11/10/2021	3,806.33	2,433.09	1,373.24	
2	11/24/2021	20,348.78	13,007.41	7,341.37	
3	12/6/2021	309,548.69	197,870.62	111,678.07	
4	12/20/2021	14,376.10	9,189.53	5,186.57	
5	1/13/2022	16,506.66	10,551.44	5,955.22	
6	2/11/2022	22,277.73	14,240.44	8,037.29	
7	3/11/2022	17,528.49	11,204.61	6,323.88	
8	4/14/2022	148,482.53	94,913.44	53,569.09	
9	5/19/2022	9,733.64	6,221.97	3,511.67	
10	6/4/2022	1,920.55	1,227.66	692.89	
TAX CERTS	6/10/2022	3,919.48	2,505.42	1,414.06	
			-	-	
			-	-	
			-	-	
			-	-	
			-	-	
			-	-	
TOTAL TAX ROLL RECEIPTS		568,448.98	363,365.63	205,083.35	

(1)Series 2019A Debt and O&M due 50% 10/1/21, 25% due 2/1/22, and 25% due 5/1/22

Series 2018B Bond Debt must be paid in full on a per lot basis upon sale	
to a builder/homeowner. Interest on remaining Debt Assessed due 50%	

B.

WILFORD PRESERVE
Community Development District

Check Register Summary- General Fund

	9/1/22 - 9/30/22		
Check Date	Check #'s	Total Amount	
9/2/22	314-316	$18,862.38	
9/9/22	317-318	$11,780.62	
Total			$30,643.00		

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/04/22	PAGE	1
*** CHECK DATES 09/01/2022 - 09/30/2022 ***	WILFORD PRESERVE GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/02/22 00002	8/30/22 16468	202209 300-15500-10000	*	6,587.00
FY23 INSURANCE RENEWAL
EGIS INSURANCE ADVISORS, LLC	6,587.00 000314
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/02/22 00012	8/25/22 6643182	202208 310-51300-32300	*	575.00
FY22 SE2018 TRUSTEE FEE
8/25/22 6643182	202208 300-15500-10000	*	2,875.00
FY23 SE2018 TRUSTEE FEE
8/25/22 6643182	202208 310-51300-32300	*	267.38
INCIDENTAL EXPENSES
U.S. BANK	3,717.38 000315
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/02/22 00016	8/01/22 JAX41457 202208 330-57200-42000	*	8,558.00 AUG LANDSCAPE MAINT
YELLOWSTONE LANDSCAPE	8,558.00 000316

9/09/22 00001	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	
	9/01/22	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
80	202209 310-51300-34000	*	3,900.00
SEPT MANAGEMENT FEES
80	202209 310-51300-35200	*	50.00
SEPT WEBSITE ADMIN
80	202209 310-51300-35100	*	83.33
SEPT INFO TECH
80	202209 310-51300-31300	*	583.33
SEPT DISSEM AGENT SRVS
80	202209 310-51300-42000	*	8.75

202209	310-51300-42500	*	7.65	
202209	310-51300-41000	*	17.23	

POSTAGE 80
COPIES 80
TELEPHONE
81	202209 330-57200-41000	*	3,750.00
SEPT CONTRACT ADMIN
81	202209 320-57200-45500	*	583.33
SEPT JANITORIAL
81	202209 320-57200-46500	*	1,250.00
SEPT POOL MAINTENANCE
GOVERNMENTAL MANAGEMENT SERVICES	10,233.62 000317
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/09/22 00021	9/04/22 3105991	202207 310-51300-31500	*	1,547.00
JUL GENERAL COUNSEL
KUTAK ROCK LLP	1,547.00 000318
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	30,643.00
TOTAL FOR REGISTER	30,643.00 WILP WILFORD PRES	OKUZMUK

lnvoice#16468

IS

Wilford Preserve Community Development District
704	

Kristina Rudez	
1 of 1	

•
Insurance & Risk Advisors

Wilford Preserve Community Development District c/o Governmental Management Services
475 West Town Place, Ste 114 St. Augustine, FL 32092

Please detach and return with payment
x----------------------------

Customer: Wilford Preserve Community Development District
il:l: ti%111diif	---i t	

16468	

10/01/2022	

Renew policy	Policy #100122301 10/01/2022-10/01/2023
Florida Insurance Alliance

Package - Renew policy Due Date: 8/30/2022

FY23 Insurance Renewal Prepaid Exp

	

6,587.00	
	M:	-	
	$	6,587.00	

FOR PAYMENTS SENT OVERNIGHT:
Bank of America Lockbox Services, Lockbox 748555, 6000 Feldwood Rd. College Park, GA 30349		

Remit Payment To: Egis Insurance Advisors
P.O. Box 748555
Atlanta, GA 30374-8555

(321)233-9939

sclimer@egisadvisors.com

[JI3bank.

	313	
Invoice Number:	6643182	
Invoice Date:	08/25/2022	
Account Number:	224903000	
Direct Inquiries To:	SCOTT SCHUHLE	
Phone:	954-938-2476	

Corporate Trust Services EP-MN-WN3L
60 Livingston Ave.
SI. Paul, MN 55107
WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENT BONDS, SERIES 2018B

Accounts Included	224903000 In This Relationship:

224903001	224903002

224903003

224903004

CURRENT CHARGES SUMMARIZED FOR ENTIRE RELATIONSHIP

04200 Trustee	1.00
Subtotal Administration Fees - In Advance 08/01/2022 - 07/31/2023	3,450.00	100.00%	$3,450.00
$3,450.00	

Detail of Current Charges	Volume	Rate	Portion of Year	Total Fees

Incidental Expenses 08/01/2022 to 07/31/2023	3,450.00	0.0775	$267.38	
Subtotal Incidental Expenses			$267.38	
TOTAL AMOUNT DUE			$3,717.38	

:f"Z.l#'1,;,'i

s'z,,% \i \{1;,J,kl, -

1. --sI0. S\,1-' 2.,rs

I.	lfl>,t::,(1:, . 1

The fees shown on this lnvolce are reflective of the most recent fee schedule or notice of fee adjustment provided by U.S. Bank.
Page 2 of 2

[!ljbank.	2/3

Corporate Trust Services EP-MN-WN3L
60 Livingston Ave.
SI. Paul, MN 55107

Invoice Number: Account Number: Invoice Date: Direct Inquiries To: Phone:

6643182
224903000
08/25/2022
SCOTT SCHUHLE 954-938-2476

WILFORD PRESERVE COMMUNITY DEV DIST ATTN DISTRICT MANAGER
475 W TOWN PLACE STE 114 ST AUGUSTINE FL 32092

WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2018B

	The following is a statement of transactions pertaining to your account. For further infomiation, please review the attached.
STATEMENT SUMMARY

PLEASE REMIT BOTTOM COUPON PORTION OF THIS PAGE WITH CHECK PAYMENT OF INVOICE.

TOTAL AMOUNT DUE	$3,717.38

All invoices are due upon receipt.

Please detach at perforation and return bottom portion of the statement with your check, payable to U.S. Bank.

WILFORD PRESERVE COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENT BONDS, SERIES 201SB

Wire Instructions:
U.S. Bank
ABA # 091000022
Acct # 1-801-5013-5135
Trust Acct# 224903000
Invoice# 6643182 Attn: Fee Dept St. Paul

Please mail payments to:
U.S. Bank
CM-9690
PO BOX 70870
St. Paul, MN 55170•9690

Bill To:
Wilford Preserve CDD
c/o Governmental Management Services, LLC 475 West Town Place
Suite 114
St. Augustine, FL 32092
Property Name:	Wilford Preserve CDD

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017 Atlanta, GA30392-1017

Invoice Due Date:  August 31, 2022
Invoice Amount:	$8,558.00

Monthly Landscape Maintenance August 2022

Invoice Total	$8,558.00

i

Should you have any questions or inquiries please call (386) 437-6211.

Yellowstone Landscape I Post Office Box 849 I Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

Invoice

Bill To:
Wilford Preserve COD 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice #: 80
Invoice Date: 9/1/22
Due Date: 9/1/22
Case:
P.O. Number:

9/6 Approved

Description	IA

Hours/Qty	Rate	Amount

Management Fees -September 2022	-I 71D .'£'\ 9, ::ND Website Administration • September 2022		I,	. S\1'. 'Js:n- lnformation Technology- September 2022			\, 1-lo ._n'"!,. s'S\
Dissemination Agent Services -September 2022  I, ,10  -sn.'3'1?,
Postage	I, lo	• '51) • '-DO
Copies	I , 31<> ,S,,. Z-S-
Telephone	1 , ?, l--c .-,1"? 1 'l I I			3,900.00	3,900.00
50.00	50.00
83.33	83.33
583.33	583.33
8.75	8.75
7.65	7.65
17.23	17.23	

Total	$4,650.29	
Payments/Credits	$0.00	
Balance Due	$4,650.29	

Governmental Management Services, LLC
1001 Bradford Way
Kingston, TN 37763

BIii To:
Wilford Preserve coo 475 West Town Place Suite 114
St. Augustine, FL 32092

Invoice

Invoice#: 81
Invoice Date: 9/1/22
Due Date: 9/1/22
Case:
P,0. Number:

Contract Administration - September 2022
;Jij1j1i9cl ff;SiRtil'mllefsilQ22 I	'	,,
Pool Maintenance

\.-:,	,2,.
'i{ft( 'w3i99c't;{,)\'f j\
I,	to•  S1l, •4',,:,'

 	
Total	$5,583.33	
Payments/Credits	$0.00	
Balance Due	$5,583.33	

KUT AK	ROCK  LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

September 4, 2022

Check Remit To: Kutak Rock LLP PO Box30057
Omaha, NE 68103-1157

Wire Transfer Remit To:
ABA #104000016
First National Bank of Omaha
Kutak Rock LLP AIC # 24690470
Reference: Invoice No. 3105991 Client Matter No. 23023-1

9/6 Approved

Mr. James Perry Wilford Preserve CDD
Governmental Management Services Suite 114
475 West Town Place St. Augustine, FL 32092

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Invoice No. 3105991
23023-1

Re:	General Counsel

For Professional Legal Services Rendered

07/05/22	K. Jusevitch	0.30	43.50	Research	and	record	vanance	
07/08/22	K. Jusevitch	0.90	130.50	Correspond  with  district  manager	
			regarding  variance agreement  and
budget	hearing;	prepare	budget	
				hearing  notices  and  confer	with	
				Haber	
07/11/22	W. Haber	0.50	165.00	Confer with Sigmon regarding O&M	
				assessments and review and revise	
				budget and assessment notices	
07/13/22	W. Haber	0.50	165.00	Confer	with	Sigmon	regarding	
				boundary amendment alternatives	
07/18/22	W.Haber	0.30	99.00	Review final assessment notice	
07/18/22	M. Rigoni	0.10	24.50	Prepare	memorandum	regarding	
				statutory	changes	to	publication	
				requirements	
07/20/22	J. Brown	0.30	105.00	Review correspondence and agenda	
				for  regular  Board  of  Supervisors	
				meeting	

agreement

PRIVILEGED AND CONFIDENTIAL
ATTORNEY CLIENT COMMUNICATION AND/OR WORK PRODUCT

KUTAK ROCK LLP
Wilford Preserve CDD September 4, 2022
Client Matter No. 23023-1 Invoice No. 3105991
Page 2

07/21/22	J. Brown	0.70	245.00	Prepare for, attend, and follow-up	

07/22/22	
W. Haber	
0.50	
165.00	from Board meeting
Review and revise resolutions for	

07/22/22	
K. Jusevitch	
0.40	
58.00	budget and O&M assessments
Prepare budget hearing documents;	

07/25/22	
W. Haber	
0.20	
66.00	confer with Haber
Review license agreement and confer	

07/27/22	
W. Haber	
0.20	
66.00	with Giles regarding same Review license agreement	
07/27/22	K. Jusevitch	0.30	43.50	Research	and	record	license	

07/29/22	
K. Jusevitch	
0.20	
29.00	agreement
Correspond  with  district  manager	
				regarding	recorded	license	
				agreement	
TOTAL HOURS	5.40

TOTAL FOR SERVICES RENDERED		

$1,405.00	
DISBURSEMENTS			
Filing and Court Fees	142.00		

TOTAL DISBURSEMENTS		
142.00	
TOTAL CURRENT AMOUNT DUE		$1,547.00	
UNPAID INVOICES:			
July 31, 2022	Invoice No. 3083152		1,039.00	
TOTAL DUE		$2 586.00	

PRIVILEGED AND CONFIDENTIAL
ATTORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT